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Bills · 2023-2024 Regular Session

SB 374

Became law Official bill text Atom feed

Relating to: Wisconsin and Minnesota income tax reciprocity. (FE)

Income tax Interstate relations Legislature Legislature — Committees Legislature — Finance joint committee on Reciprocity Revenue department of Studies Sunset

  1. Introduced, completed
  2. Passes Senate, completed
  3. Passes Assembly, completed
  4. Governor signs, completed
  5. Law, completed

Unfamiliar terms? Glossary

What this bill does

Plain-language analysis by the nonpartisan Legislative Reference Bureau

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.

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.

What it would cost

Fiscal estimates filed by state agencies, as official PDFs

Sponsors

Introduced by: Ballweg (R) , Bradley (R) , Quinn (R) , Stafsholt (R)

6 cosponsors

Green (R) , Magnafici (R) , O'Connor (R) , Petryk (R) , Wittke (R) , Zimmerman (R)

Votes

Senate: Report adoption of Senate Amendment 1 recommended by Committee on Universities and Revenue, Ayes 7, Noes 1

Passed 7–1 Jan 25, 2024 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

Senate: Report passage as amended recommended by Committee on Universities and Revenue, Ayes 5, Noes 3

Passed 5–3 Jan 25, 2024 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

Senate: PASSAGE

Passed 21–11 Feb 13, 2024 official source full page

Assembly: CONCURRENCE

Passed 89–8 Feb 22, 2024 official source full page

Aye · 89

Not voting · 2

Full history

  1. Aug 9, 2023 · Senate

    Introduced by Senators Stafsholt, Ballweg, Bradley and Quinn; cosponsored by Representatives Zimmerman, Petryk, Green, Magnafici, O'Connor and Wittke

  2. Aug 9, 2023 · Senate

    Read first time and referred to Committee on Universities and Revenue

  3. Aug 31, 2023 · Senate

    Fiscal estimate received

  4. Jan 17, 2024 · Senate

    Public hearing held

  5. Jan 24, 2024 · Senate

    Senate Amendment 1 offered by Senator Stafsholt

  6. Jan 25, 2024 · Senate

    Executive action taken

  7. Jan 25, 2024 · Senate

    Report adoption of Senate Amendment 1 recommended by Committee on Universities and Revenue, Ayes 7, Noes 1

  8. Jan 25, 2024 · Senate

    Report passage as amended recommended by Committee on Universities and Revenue, Ayes 5, Noes 3

  9. Jan 25, 2024 · Senate

    Available for scheduling

  10. Feb 9, 2024 · Senate

    Placed on calendar 2-13-2024 pursuant to Senate Rule 18(1)

  11. Feb 13, 2024 · Senate

    Read a second time

  12. Feb 13, 2024 · Senate

    Senate Amendment 1 adopted

  13. Feb 13, 2024 · Senate

    Ordered to a third reading

  14. Feb 13, 2024 · Senate

    Rules suspended to give bill its third reading

  15. Feb 13, 2024 · Senate

    Read a third time and passed, Ayes 21, Noes 11

  16. Feb 13, 2024 · Senate

    Ordered immediately messaged

  17. Feb 13, 2024 · Assembly

    Received from Senate

  18. Feb 14, 2024 · Assembly

    Read first time and referred to committee on Rules

  19. Feb 20, 2024 · Assembly

    Made a special order of business at 11:21 AM on 2-22-2024 pursuant to Assembly Resolution 28

  20. Feb 22, 2024 · Assembly

    Read a second time

  21. Feb 22, 2024 · Assembly

    Assembly Amendment 1 offered by Representative Zimmerman

  22. Feb 22, 2024 · Assembly

    Assembly Amendment 1 adopted

  23. Feb 22, 2024 · Assembly

    Ordered to a third reading

  24. Feb 22, 2024 · Assembly

    Rules suspended

  25. Feb 22, 2024 · Assembly

    Read a third time and concurred in as amended, Ayes 89, Noes 8

  26. Feb 22, 2024 · Assembly

    Ordered immediately messaged

  27. Feb 23, 2024 · Senate

    Received from Assembly amended and concurred in as amended, Assembly Amendment 1 adopted

  28. Mar 11, 2024 · Senate

    Placed on calendar 3-12-2024 pursuant to Senate Rule 18(1)

  29. Mar 12, 2024 · Senate

    Assembly Amendment 1 concurred in

  30. Mar 12, 2024 · Senate

    Action ordered immediately messaged

  31. Mar 18, 2024 · Senate

    LRB correction (Assembly Amendment 1)

  32. Mar 18, 2024 · Senate

    Report correctly enrolled

  33. Mar 18, 2024 · Senate

    Presented to the Governor on 3-18-2024

  34. Mar 22, 2024 · Senate

    Report approved by the Governor on 3-21-2024. 2023 Wisconsin Act 147

  35. Mar 22, 2024 · Senate

    Published 3-22-2024