Wisconsin 2023-2024 Regular Session Status: To Executive 4 R cosponsors

SB 468 — Relating to: eligibility for farmland preservation tax credits. (FE)

Last action — Failed to pass pursuant to Senate Joint Resolution 1

  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed Senate
  4. ✓
    Passed Assembly
  5. 5
    To Executive
  6. 6
    Enacted

This bill died with 2023-2024 Regular Session. It reached “To Executive” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.

Bill Text

What changed in the latest version

34 added · 16 removed

Plain-language change summary

The recent amendment to Senate Bill 468 alters the eligibility for farmland preservation tax credits by specifying that claimants cannot receive credits for any qualifying acres that include a photovoltaic solar energy system, unless that system is part of or incidental to an agricultural use. This change is significant because it clarifies the rules surrounding tax benefits for farmland, potentially preventing misuse of the credits by property owners who might install solar systems purely for profit rather than agricultural reasons. Additionally, the amendment updates the language to improve clarity regarding the definition of qualifying acres related to these solar systems.

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- 2024 LEGISLATURE LRBa0883/1 KP:skw SENATE AMENDMENT 1, TO SENATE BILL 468 January 2, 2024 - Offered by SenatorOMCZYK.
- 2024 LEGISLATURE LRB-4323/1 KP:cdc SENATE BILL 468 September 29, 2023 - Introduced by Senators OMCZYK , OWLES , MARKLEIN, NASS, STROEBEL and W ANGGAARD , cosponsored by RepresentativesCHUTT, BEHNKE , B ODDEN, DONOVAN , GOEBEN , GREEN , GUSTAFSON, HURD , KITCHENS, KURTZ , M ACCO, MELOTIK, MICHALSKI, MOSES, MURPHY, MURSAU, NEDWESKI, OC ONNOR , PENTERMAN , PLUMER , RETTINGER and W ICHGERS.
At the locations indicated, amend the bill as follows:
Referred to Committee on Agriculture and Tourism.
1.
A N A CT to create 71.613 (3) (am) of the statutes;
Page 2, line 2:
relating to:
after that line insert:
eligibility for farmland preservation tax credits.
“SECTION 1e.
Analysis by the Legislative Reference Bureau This bill disallows a person from claiming the farmland preservation tax credit for any part of the claimant's qualifying acres on which a photovoltaic solar energy system that is not an integral part of or incidental to an agricultural use.
71.613 (3) (d) 1.
Under current law, a person may claim an individual income or corporate income and franchise tax credit for the person's land engaged in an agricultural use, if the land is covered by a farmland preservation agreement or located in a farmland preservation zoning district, or both.
of the statutes is renumbered 71.613 (3) (d) 1s.
For further information see the state fiscal estimate, which will be printed as an appendix to this bill.
SECTION 1m.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
71.613 (3) (d) 1e.
S ECTION 1.
of the statutes is created to read:
71.613 (3) (am) of the statutes is created to read:
71.613 (3) (d) 1e.
71.613 (3) (am) No credit may be allowed under this section for any part of a claimant's qualifying acres on which a photovoltaic solar energy system, as defined - 2024 Legislature - 2 - LRB-4323/1 KP:cdc SENATE BILL 468 SECTION 1 in s.
The number of the claimant's qualifying acres.
SECTION 1s.
71.613 (3) (d) 1m.
of the statutes is created to read:
71.613(3) (d) 1m.
The number of qualifying acres on which a photovoltaic solar energy system, as defined in s.
91.01 (1), is located during any part of the taxable year.”.
91.01 (1), is located during any part of the taxable year.
2.
SECTION 2.Initial applicability.
Page 2, line 4:
(1) This act first applies to taxable years beginning after December 31, 2022.
delete “2022" and substitute “2023".
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Action History

  1. Failed to pass pursuant to Senate Joint Resolution 1

  2. Available for scheduling

  3. Report passage as amended recommended by Joint Committee on Finance, Ayes 11, Noes 4

  4. Report adoption of Senate Amendment 1 recommended by Joint Committee on Finance, Ayes 11, Noes 4

  5. Executive action taken

  6. Withdrawn from committee on Senate Organization and rereferred to joint committee on Finance pursuant to Senate Rule 46(2)(c)

  7. Available for scheduling

  8. Report passage as amended recommended by Committee on Agriculture and Tourism, Ayes 5, Noes 3

  9. Report adoption of Senate Amendment 1 recommended by Committee on Agriculture and Tourism, Ayes 7, Noes 1

  10. Executive action taken

  11. Public hearing held

  12. Senate Amendment 1 offered by Senator Tomczyk

  13. Fiscal estimate received

  14. Fiscal estimate received

  15. Read first time and referred to Committee on Agriculture and Tourism

  16. Introduced by Senators Tomczyk, Cowles, Marklein, Nass, Stroebel and Wanggaard; cosponsored by Representatives Schutt, Behnke, Bodden, Donovan, Goeben, Green, Gustafson, Hurd, Kitchens, Kurtz, Macco, Melotik, Michalski, Moses, Murphy, Mursau, Nedweski, O'Connor, Penterman, Plumer, Rettinger and Wichgers

Sponsors

Sponsorship breakdown

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6 sponsors · 0 co-sponsors · 126 not signed on

Sponsors (6)

Co-sponsors (0)

None.

Not signed on (126)

126 members have not signed on to this bill.

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"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

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Frequently asked questions

Who sponsors SB 468?
SB 468 is sponsored by Tomczyk, Cory (Republican), Cowles, Marklein, Howard (Republican), Nass, Steve (Republican), Stroebel, and Wanggaard, Van (Republican).
What is the current status of SB 468?
This bill died with 2023-2024 Regular Session. It reached “To Executive” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track SB 468?
Track SB 468 free on One Click Politics — get push/email alerts when it moves.

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