Senate Bill 374
Wisconsin and Minnesota income tax reciprocity. (FE)
Became law
The governor signed it on Mar 22, 2024. It's .
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Introduced, passed
Aug 9, 2023
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Committee, passed
Approved
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Senate vote, passed
Passed Feb 13, 2024
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Assembly vote, passed
Passed Feb 22, 2024
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Governor, passed
Signed
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Law, here now
2023 Wisconsin Act 147
Latest entry in the official record, Mar 22, 2024: “Published 3-22-2024”
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Terms on this page
Wisconsin Act
The number a bill gets when it becomes law, like 2025 Wisconsin Act 12.
Official term: Act. More in the glossary
Legislative Reference Bureau
The Legislature's nonpartisan office that drafts bills and writes the summary at the top of each one.
Official term: LRB analysis. More in the glossary
Author
A lawmaker who formally puts a bill forward. The text itself is drafted by the Legislative Reference Bureau.
Official term: Author, coauthor. More in the glossary
Signed on in support
Lawmakers who back a bill without being one of its authors, often from the other chamber.
Official term: Cosponsor. More in the glossary
Cost estimate
A state agency's estimate of what a bill would cost or save.
Official term: Fiscal estimate. More in the glossary
Roll call
A vote where each lawmaker's yes or no is recorded by name.
Official term: Roll call vote. More in the glossary
What it does
Summary by the , the Legislature's nonpartisan drafting office. It's their wording, not ours.
This bill requires the Department of Revenue, in conjunction with the Minnesota Department of Revenue, to conduct a study on the effects of instituting income tax reciprocity between Wisconsin and Minnesota. The study must determine the number of residents of each state who earn income in the other state, the total amount of income earned in each state by such taxpayers, and the amount of tax revenue that would be forgone by each state if reciprocity were instituted.
Under reciprocity, taxpayers must pay taxes only in their state of residence on income earned in the other state. The study is to be based on income tax data for taxable years 2020 and 2021 and any other information each DOR determines is necessary to complete the study. The results of the study must be submitted to the legislature and governor of each state no later than December 31, 2024.
Read the full summary Show less
The bill also requires that any income tax reciprocity agreement between Wisconsin and Minnesota applies to wages, salaries, tips, and commissions received by persons who reside in this state or Minnesota for at least 183 days during their taxable years and return to their state of residence at least once per month; does not have an expiration or termination date; and is approved by both the governor and the Joint Committee on Finance. Under the bill, Wisconsin may not make a payment to Minnesota for any prior taxable years before the reciprocity agreement takes effect, and a reciprocity agreement may not be revised unless approved by JCF.
Who's behind it
4 senators are its . All 4 are Republicans.
6 more lawmakers .
See all 10 names Hide the names
Authors (4)
- Joan Ballweg · Republican, Senate
- Julian Bradley · Republican, Senate
- Romaine Quinn · Republican, Senate
- Rob Stafsholt · Republican, Senate
Signed on in support (6)
- Chanz Green · Republican, Assembly
- Gae Magnafici · Republican, Assembly
- Jerry O'Connor · Republican, Assembly
- Warren Petryk · Republican, Assembly
- Bob Wittke · Republican, Assembly
- Shannon Zimmerman · Republican, Assembly
What it would cost
State agencies filed a . Each opens as a PDF from the Legislature.
Versions and amendments
Every text the Legislature printed for this bill, including proposed changes. Each opens on the Legislature's site.
How lawmakers voted
There were 4 votes on this bill.
Senate Committee on Universities and Revenue vote on an amendment
Passed, 7 to 1 · Jan 25, 2024
No member-by-member record exists for this vote. Committee votes and some older sessions record totals only.
Official motion: “Report adoption of Senate Amendment 1 recommended by Committee on Universities and Revenue, Ayes 7, Noes 1”. Official record · This vote on its own page
Senate Committee on Universities and Revenue vote to recommend it
Passed, 5 to 3 · Jan 25, 2024
No member-by-member record exists for this vote. Committee votes and some older sessions record totals only.
Official motion: “Report passage as amended recommended by Committee on Universities and Revenue, Ayes 5, Noes 3”. Official record · This vote on its own page
Senate vote to pass it
Passed, 21 to 11 · Feb 13, 2024
See how each of the 32 senators voted Hide the names
D: Democrat, R: Republican
Yes (21)
- Brad Pfaff (D, 32)
- Chris Kapenga (R, 33)
- Cory Tomczyk (R, 29)
- Dan Feyen (R, 20)
- Dan Knodl (R, 24)
- Devin LeMahieu (R, 9)
- Eric Wimberger (R, 2)
- Howard Marklein (R, 17)
- Jesse James (R, 23)
- Joan Ballweg (R, 14)
- John Jagler (R, 13)
- Julian Bradley (R, 28)
- Mary Felzkowski (R, 12)
- Patrick Testin (R, 24)
- Rachael Cabral-Guevara (R, 19)
- Rob Cowles (R, 2)
- Rob Hutton (R, 5)
- Rob Stafsholt (R, 10)
- Romaine Quinn (R, 25)
- Steve Nass (R, 11)
- Van Wanggaard (R, 21)
No (11)
- André Jacque (R, 1)
- Bob Wirch (D, 22)
- Chris Larson (D, 7)
- Dianne Hesselbein (D, 27)
- Duey Stroebel (R, 20)
- Jeff Smith (D, 31)
- Kelda Roys (D, 26)
- LaTonya Johnson (D, 6)
- Mark Spreitzer (D, 15)
- Melissa Agard (D, 16)
- Tim Carpenter (D, 3)
Official motion: “PASSAGE”. Official record · This vote on its own page
Assembly vote to pass it
Passed, 89 to 8 · Feb 22, 2024 · 2 didn't vote
See how each of the 99 representatives voted Hide the names
D: Democrat, R: Republican
Yes (89)
- Adam Neylon (R, 15)
- Alex Dallman (R, 39)
- Amanda Nedweski (R, 32)
- Amy Binsfeld (R, 27)
- Barbara Dittrich (R, 99)
- Bob Donovan (R, 61)
- Bob Wittke (R, 63)
- Calvin Callahan (R, 35)
- Chanz Green (R, 74)
- Christine Sinicki (D, 20)
- Chuck Wichgers (R, 84)
- Cindi Duchow (R, 97)
- Clint Anderson (D, 45)
- Clint Moses (R, 92)
- Daniel Riemer (D, 7)
- Darrin Madison (D, 10)
- Dave Armstrong (R, 67)
- Dave Considine (D, 81)
- Dave Maxey (R, 83)
- Dave Murphy (R, 56)
- David Steffen (R, 4)
- Deb Andraca (D, 23)
- Donna Rozar (R, 69)
- Dora Drake (D, 4)
- Elijah Behnke (R, 6)
- Ellen Schutt (R, 31)
- Evan Goyke (D, 18)
- Gae Magnafici (R, 28)
- Greta Neubauer (D, 66)
- Gus Gustafson (R, 55)
- James Edming (R, 87)
- Janel Brandtjen (R, 22)
- Jeff Mursau (R, 36)
- Jenna Jacobson (D, 50)
- Jerry O'Connor (R, 60)
- Jessie Rodriguez (R, 21)
- Jill Billings (D, 95)
- Jodi Emerson (D, 91)
- Joel Kitchens (R, 1)
- John Macco (R, 88)
- John Spiros (R, 86)
- Jon Plumer (R, 42)
- Joy Goeben (R, 5)
- Kalan Haywood (D, 16)
- Karen Hurd (R, 69)
- Katrina Shankland (D, 71)
- Kevin Petersen (R, 57)
- Kristina Shelton (D, 90)
- Lee Snodgrass (D, 52)
- Lisa Subeck (D, 79)
- Loren Oldenburg (R, 96)
- Marisabel Cabrera (D, 9)
- Mark Born (R, 37)
- Melissa Ratcliff (D, 16)
- Michael Schraa (R, 53)
- Mike Bare (D, 80)
- Nancy VanderMeer (R, 70)
- Nik Rettinger (R, 83)
- Pat Snyder (R, 85)
- Paul Melotik (R, 22)
- Paul Tittl (R, 25)
- Peter Schmidt (R, 6)
- Rick Gundrum (R, 58)
- Rob Brooks (R, 59)
- Rob Summerfield (R, 68)
- Rob Swearingen (R, 34)
- Robin Vos (R, 33)
- Robyn Vining (D, 13)
- Ron Tusler (R, 3)
- Ryan Clancy (D, 19)
- Samba Baldeh (D, 48)
- Scott Allen (R, 82)
- Scott Johnson (R, 33)
- Scott Krug (R, 72)
- Shae Sortwell (R, 2)
- Steve Doyle (D, 94)
- Sue Conley (D, 44)
- Terry Katsma (R, 26)
- Tip McGuire (D, 64)
- Tod Ohnstad (D, 65)
- Todd Novak (R, 51)
- Tom Michalski (R, 13)
- Tony Kurtz (R, 41)
- Travis Tranel (R, 49)
- Treig Pronschinske (R, 29)
- Ty Bodden (R, 59)
- Tyler August (R, 31)
- Warren Petryk (R, 93)
- Will Penterman (R, 38)
No (8)
- Alex Joers (D, 81)
- Francesca Hong (D, 76)
- Jimmy Anderson (D, 47)
- LaKeshia Myers (D, 12)
- Lori Palmeri (D, 54)
- Shelia Stubbs (D, 78)
- Supreme Moore Omokunde (D, 17)
- Sylvia Ortiz-Velez (D, 8)
Didn't vote (2)
- Angie Sapik (R, 73)
- Shannon Zimmerman (R, 30)
Official motion: “CONCURRENCE”. Official record · This vote on its own page
What happened
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Mar 22, 2024
The new law was published.
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Mar 22, 2024
The governor signed it. It became 2023 Wisconsin Act 147.
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Mar 18, 2024
Sent to the governor.
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Mar 12, 2024
“Action ordered immediately messaged” (the official wording)
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Feb 23, 2024
The Senate adopted it.
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Feb 22, 2024
The Assembly passed it too, 89 to 8.
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Feb 22, 2024
The Assembly adopted it.
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Feb 14, 2024
Sent to the Assembly Committee on Rules.
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Feb 13, 2024
The Assembly received it.
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Feb 13, 2024
The Senate passed it, 21 to 11.
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Feb 13, 2024
The Senate adopted it.
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Jan 25, 2024
The committee voted to recommend passing it, 5 to 3.
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Jan 25, 2024
“Report adoption of Senate Amendment 1 recommended by Committee on Universities and Revenue, Ayes 7, Noes 1” (the official wording)
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Jan 17, 2024
The committee held a public hearing.
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Aug 31, 2023
A state agency sent in its estimate of the cost.
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Aug 9, 2023
Sent to the Senate Committee on Universities and Revenue.
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Aug 9, 2023
Introduced in the Senate.
See the official record, word for word Hide the official record
- Aug 9, 2023 · Senate
Introduced by Senators Stafsholt, Ballweg, Bradley and Quinn; cosponsored by Representatives Zimmerman, Petryk, Green, Magnafici, O'Connor and Wittke
- Aug 9, 2023 · Senate
Read first time and referred to Committee on Universities and Revenue
- Aug 31, 2023 · Senate
Fiscal estimate received
- Jan 17, 2024 · Senate
Public hearing held
- Jan 24, 2024 · Senate
Senate Amendment 1 offered by Senator Stafsholt
- Jan 25, 2024 · Senate
Executive action taken
- Jan 25, 2024 · Senate
Report adoption of Senate Amendment 1 recommended by Committee on Universities and Revenue, Ayes 7, Noes 1
- Jan 25, 2024 · Senate
Report passage as amended recommended by Committee on Universities and Revenue, Ayes 5, Noes 3
- Jan 25, 2024 · Senate
Available for scheduling
- Feb 9, 2024 · Senate
Placed on calendar 2-13-2024 pursuant to Senate Rule 18(1)
- Feb 13, 2024 · Senate
Read a second time
- Feb 13, 2024 · Senate
Senate Amendment 1 adopted
- Feb 13, 2024 · Senate
Ordered to a third reading
- Feb 13, 2024 · Senate
Rules suspended to give bill its third reading
- Feb 13, 2024 · Senate
Read a third time and passed, Ayes 21, Noes 11
- Feb 13, 2024 · Senate
Ordered immediately messaged
- Feb 13, 2024 · Assembly
Received from Senate
- Feb 14, 2024 · Assembly
Read first time and referred to committee on Rules
- Feb 20, 2024 · Assembly
Made a special order of business at 11:21 AM on 2-22-2024 pursuant to Assembly Resolution 28
- Feb 22, 2024 · Assembly
Read a second time
- Feb 22, 2024 · Assembly
Assembly Amendment 1 offered by Representative Zimmerman
- Feb 22, 2024 · Assembly
Assembly Amendment 1 adopted
- Feb 22, 2024 · Assembly
Ordered to a third reading
- Feb 22, 2024 · Assembly
Rules suspended
- Feb 22, 2024 · Assembly
Read a third time and concurred in as amended, Ayes 89, Noes 8
- Feb 22, 2024 · Assembly
Ordered immediately messaged
- Feb 23, 2024 · Senate
Received from Assembly amended and concurred in as amended, Assembly Amendment 1 adopted
- Mar 11, 2024 · Senate
Placed on calendar 3-12-2024 pursuant to Senate Rule 18(1)
- Mar 12, 2024 · Senate
Assembly Amendment 1 concurred in
- Mar 12, 2024 · Senate
Action ordered immediately messaged
- Mar 18, 2024 · Senate
LRB correction (Assembly Amendment 1)
- Mar 18, 2024 · Senate
Report correctly enrolled
- Mar 18, 2024 · Senate
Presented to the Governor on 3-18-2024
- Mar 22, 2024 · Senate
Report approved by the Governor on 3-21-2024. 2023 Wisconsin Act 147
- Mar 22, 2024 · Senate
Published 3-22-2024
Terms on this page
Wisconsin Act
The number a bill gets when it becomes law, like 2025 Wisconsin Act 12.
Official term: Act. More in the glossary
Legislative Reference Bureau
The Legislature's nonpartisan office that drafts bills and writes the summary at the top of each one.
Official term: LRB analysis. More in the glossary
Author
A lawmaker who formally puts a bill forward. The text itself is drafted by the Legislative Reference Bureau.
Official term: Author, coauthor. More in the glossary
Signed on in support
Lawmakers who back a bill without being one of its authors, often from the other chamber.
Official term: Cosponsor. More in the glossary
Cost estimate
A state agency's estimate of what a bill would cost or save.
Official term: Fiscal estimate. More in the glossary
Roll call
A vote where each lawmaker's yes or no is recorded by name.
Official term: Roll call vote. More in the glossary
From the Wisconsin Legislature's official record, checked Sep 15, 2026. See the source
Wisconsin Act
The number a bill gets when it becomes law, like 2025 Wisconsin Act 12.
Official term: Act
Legislative Reference Bureau
The Legislature's nonpartisan office that drafts bills and writes the summary at the top of each one.
Official term: LRB analysis
Signed on in support
Lawmakers who back a bill without being one of its authors, often from the other chamber.
Official term: Cosponsor
Cost estimate
A state agency's estimate of what a bill would cost or save.
Official term: Fiscal estimate
Roll call
A vote where each lawmaker's yes or no is recorded by name.
Official term: Roll call vote