Bills · 2025-2026 Regular Session
Relating to: eliminating the definition of relative for purposes of the lottery; the definition of taxable property in a tax incremental district; the order of certain withholdings and deposits in income tax computations; and eliminating an adjustment made to the economic development surcharge for certain businesses (suggested as remedial legislation by the Department of Revenue).
Business Income tax Income tax — Credit Lottery Property tax Revenue department of Statutes — Revision
- Introduced, stopped here
- Passes Senate, not reached
- Passes Assembly, not reached
- Governor signs, not reached
- Law, not reached
Unfamiliar terms? Glossary
What this bill does
Plain-language analysis by the nonpartisan Legislative Reference Bureau
This bill eliminates the definition of “relative” for the purposes of the state lottery.
The bill modifies the definition of “taxable property” for purposes of tax incremental financing by deleting the reference to personal taxable property located in a tax incremental district.
The bill adds tax withholdings from nonresident members of pass-through entities and deposits made with the Department of Revenue by nonresident entertainers or entertainment corporations towards the end of the computation order for determining liability for the individual and corporate income tax.
The bill eliminates a provision that prorates the economic development surcharge for businesses that begin or cease doing business in Wisconsin during the taxable year based on the number of days they do business in the state.
For further information, see the
Notes
provided by the Law Revision Committee of the Joint Legislative Council.
Sponsors
Introduced by: Law Revision Committee
Full history
- Jan 27, 2026 · Senate
Introduced by Law Revision Committee
- Jan 27, 2026 · Senate
Read first time and referred to Committee on Senate Organization
- Jan 27, 2026 · Senate
Available for scheduling
- Mar 23, 2026 · Senate
Failed to pass pursuant to Senate Joint Resolution 1