Wisconsin 2021-2022 Regular Session Status: Enacted Bipartisan · 12 R · 3 D cosponsors

AB 18 — Relating to: adopting federal law changes to extend the time for filing individual income tax returns.

Last action — Published 5-22-2021

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

This bill has been enacted into law. Introduced January 29, 2021. Enacted.

Prognosis

Likely to advance 98% · high confidence

Where this bill stands today.

Odds of enactment

High

How often bills like it became law.

  • Enacted

    Current position in the legislative process.

  • 22 sponsors

    22 primary, 0 co-sponsors signed on.

  • Bipartisan support

    Sponsored across 2 parties (12 R · 3 D) — cross-party backing.

  • Cleared a recorded vote

    Passed 2 recorded votes so far.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

In plain language

The bill allows individuals to file income tax returns by the federal deadline instead of the state deadline.

This bill modifies Wisconsin's tax filing deadlines to align with federal deadlines, allowing individuals to file their returns later. It specifically enables taxpayers to submit their individual income tax returns when they are due for federal income taxes.

What this means for you
  • Consumers: This means you can wait to file your state taxes until the federal tax deadline.

Bill Text

What changed in the latest version

25 added · 50 removed

Plain-language change summary

The recent changes to AB 18 clarify that individuals in Wisconsin can now align the deadline for filing their state income tax returns with the federal deadline without facing penalties or interest. This adjustment reflects a response to the challenges posed by the ongoing COVID-19 pandemic, allowing greater flexibility for taxpayers. It's important because it provides individuals with additional time to prepare their taxes, which can ease financial pressure during a difficult period. The language has shifted to eliminate specific statutory references that may have limited this extension, making it simpler for residents to comply with tax obligations.

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- 2022 LEGISLATURE LRBs0068/1 JK:emw ASSEMBLY SUBSTITUTE AMENDMENT 2, TO ASSEMBLY BILL 18 April 13, 2021 - Offered by Representatives ITTKE and M ACCO .
- 2022 LEGISLATURE LRB-0896/1 JK:cdc ASSEMBLY BILL 18 January 29, 2021 - Introduced by Representatives M ACCO, CALLAHAN, DITTRICH, D RAKE, DUCHOW, GUNDRUM , HAYWOOD , ORLACHER , KATSMA, ITCHENS , NODL , K UGLITSCH, MOSES, M URSAU, OLDENBURG , RAMTHUN , KOWRONSKI , SNYDER , STEFFEN , W ITTKE, ZIMMERMAN and S UBECK , cosponsored by Senators K OOYENGA, B ALLWEG, CARPENTER , COWLES, FELZKOWSKI , FEYEN, MARKLEIN , N ASS, .TAYLOR and WANGGAARD .
A N A CT to amend 71.03 (6) (a), 71.03 (8) (b) and 71.03 (8) (c) of the statutes;
Referred to Committee on Ways and Means.
relating to:
A N A CT relating to:
Under this bill, an individual may file his or her individual income tax return and pay the taxes on or before the due date for filing federal income tax returns, whatever that date may be in the future.
Under the bill, an individual may file his or her individual income tax return and pay the taxes on or before the due date for filing federal income tax returns, whatever that date may be in the future, without incurring interest and penalties.
SECTION 1.
S ECTION 1.Nonstatutory provisions.
71.03 (6) (a) of the statutes is amended to read:
(1) FILING INDIVIDUAL INCOME TAX RETURNNotwithstanding s.
LRBs0068/1 - 2022 Legislature - 2 - JK:emw SECTION 1 71.03 (6) (a) Reports required under this section shall be made to the department of revenue on or before April 15 following the close of a year referred to in sub.
71.03 (6) and (8) and subch.
(2) (a), or if such person's fiscal year is other than the calendar year then on or before the 15th day of the 4th month following the close of such fiscal year, or if the return is for less than a full taxable year on the date applicable for federal income taxes under the Internal Revenue Code, to the department of revenue the date required to file the corresponding federal income tax return, not including any extension, to the internal revenue service, in the manner and form prescribed by the department of revenue, whether notified to do so or not.
XIII of ch.
Such persons shall be subject to the same penalties for failure to report as those who receive notice.
71, for taxable years beginning after December 31, 2020, an individual who is subject to the tax imposed under s.
If the taxpayer is unable to make his or her own return, the return shall be made by a duly authorized agent or by the guardian or other person charged with the care of the person or property of such taxpayer.
71.02 may file the individual's - 2022 Legislature - 2 - LRB-0896/1 JK:cdc ASSEMBLY BILL 18 SECTION 1 tax return and pay the taxes on or before the date required for filing federal individual income tax returns, as provided by federal law or the federal internal revenue service, without incurring interest or penalties.
SECTION 2.
71.03 (8) (b) of the statutes is amended to read:
71.03 (8) (b) The final payment of taxes on incomes of persons other than corporations who file on a calendar year basis shall be made on or before April 15 following the close of the calendar year the deadline for filing returns under sub.
(6) (a), except for persons electing to have the department compute their tax under sub.
(4).
If the return of a person other than a corporation is made on the basis of a fiscal year, such final payment shall be made on or before the 15th day of the 4th month following the close of such fiscal year, except for persons electing to have the department compute their tax under sub.
(4).
SECTION 3.
71.03 (8) (c) of the statutes is amended to read:
71.03 (8) (c) If the taxpayer elects under sub.
(4) (a) to have the department compute the tax on his or her income and the taxpayer files his or her return on or LRBs0068/1 - 2022 Legislature - 3 - JK:emw SECTION 3 before the date on which such return is required to be filed under sub.
(6) (a) amount of taxes due thereon, as stated in the notice from the department under sub.
(4) (b), shall become delinquent if not paid on or before the due date stated in the notice to the taxpayer.
Such amounts of taxes due shall not be subject to any interest, other than extension interest, prior to the date of delinquency.
Taxes due on returns filed after the date on which returns are required to be filed shall be deemed delinquent as of the due date of the return.
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How this bill changes current law

3 changes Share ↗

Compared against current U.S. Code AI-generated reading aid — verify against the official bill.

This bill extends the deadline for filing individual income tax returns to align with federal due dates.

  • 71.03 (6) (a)

    on or before April 15 following the close of a year referred to in sub. (2) (a), or if such person's fiscal year is other than the calendar year then on or before the 15th day of the 4th month following the close of such fiscal year, or if the return is for less than a full taxable year on the date applicable for federal income taxes under the Internal Revenue Code, to the department of revenue the date required to file the corresponding federal income tax return, not including any extension, to the internal revenue service, in the manner and form prescribed by the department of revenue, whether notified to do so or not. → on or before the date applicable for federal income taxes under the Internal Revenue Code, to the department of revenue the date required to file the corresponding federal income tax return, not including any extension, to the internal revenue service, in the manner and form prescribed by the department of revenue, whether notified to do so or not.

    This change allows taxpayers to file their returns by the same deadline as their federal returns.

  • 71.03 (8) (b)

    on or before April 15 following the close of the calendar year the deadline for filing returns under sub. (6) (a), except for persons electing to have the department compute their tax under sub. (4). → on or before the due date for filing returns under sub. (6) (a), except for persons electing to have the department compute their tax under sub. (4).

    This amendment aligns the final payment of taxes deadline with the filing due date that can change based on federal law.

  • 71.03 (8) (c)

    the date on which such return is required to be filed under sub. (6) (a) → the date on which such return is required to be filed under sub. (6) (a)

    The amendment clarifies that taxes become delinquent if not paid by the due date for filing returns, which is now variable based on federal dates.

Action History

  1. Published 5-22-2021

  2. Report approved by the Governor on 5-21-2021. 2021 Wisconsin Act 40

  3. Presented to the Governor on 5-20-2021

  4. Report correctly enrolled on 5-14-2021

  5. Received from Senate concurred in

  6. Ordered immediately messaged

  7. Read a third time and concurred in

  8. Rules suspended

  9. Ordered to a third reading

  10. Senate Amendment 1 laid on table, Ayes 22, Noes 11

  11. Read a second time

  12. Senate Amendment 1 offered by Senator Carpenter

  13. Placed on calendar 5-11-2021 pursuant to Senate Rule 18(1)

  14. Available for scheduling

  15. Read first time and referred to committee on Senate Organization

  16. Received from Assembly

  17. Ordered immediately messaged

  18. Representative Bowen added as a coauthor

  19. Read a third time and passed

  20. Rules suspended

  21. Ordered to a third reading

  22. Assembly Substitute Amendment 2 adopted

  23. Assembly Substitute Amendment 2 offered by Representatives Wittke and Macco

  24. Read a second time

  25. Placed at the foot of the calendar of 4-13-2021

  26. Representative Spreitzer added as a coauthor

  27. Assembly Substitute Amendment 1 offered by Representatives Wittke and Macco

  28. Placed on calendar 4-13-2021 by Committee on Rules

  29. Referred to committee on Rules

  30. Report passage recommended by Committee on Ways and Means, Ayes 12, Noes 0

  31. Executive action taken

  32. Public hearing held

  33. Representative Wichgers added as a coauthor

  34. Read first time and referred to Committee on Ways and Means

  35. Introduced by Representatives Macco, Callahan, Dittrich, Drake, Duchow, Gundrum, Haywood, Horlacher, Katsma, Kitchens, Knodl, Kuglitsch, Moses, Mursau, Oldenburg, Ramthun, Skowronski, Snyder, Steffen, Wittke, Zimmerman and Subeck; cosponsored by Senators Kooyenga, Ballweg, Carpenter, Cowles, Felzkowski, Feyen, Marklein, Nass, L. Taylor and Wanggaard

Sponsors

Sponsorship breakdown

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22 sponsors · 0 co-sponsors · 110 not signed on

Sponsors (22)

Co-sponsors (0)

None.

Not signed on (110)

110 members have not signed on to this bill.

Show all 110 →

"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.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

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Subjects

taxation
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Frequently asked questions

Who sponsors AB 18?
AB 18 is sponsored by Subeck, Lisa (Democrat), Zimmerman, Shannon (Republican), Wittke, Robert (Republican), Steffen, David (Republican), Snyder, Patrick (Republican), Skowronski, Ramthun, Oldenburg, Mursau, Jeffrey (Republican), Moses, Clint (Republican), Kuglitsch, Knodl, Daniel (Republican), Kitchens, Joel (Republican), Katsma, Horlacher, Haywood, Kalan (Democrat), Gundrum, Rick (Republican), Duchow, Cindi (Republican), Drake, Dora (Democrat), Dittrich, Barbara (Republican), Callahan, Calvin (Republican), and Macco.
What is the current status of AB 18?
This bill has been enacted into law. Introduced January 29, 2021. Enacted.
Where can I track AB 18?
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