Wisconsin 2019-2020 Regular Session Status: Passed Assembly 8 R cosponsors

AB 873 — Relating to: an income tax credit for the property taxes paid on agricultural buildings and improvements and making an appropriation. (FE)

Last action — Failed to concur in pursuant to Senate Joint Resolution 1

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

This bill died with 2019-2020 Regular Session. It reached “Passed Assembly” 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This bill is no longer active — its legislative session has ended, so there is no live prognosis.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

357 added · 40 removed

Plain-language change summary

The amendment to Bill AB 873 made a few important changes to the proposed income tax credit for agricultural properties. It clarified that married individuals filing separately can receive a maximum credit of $3,750, while couples filing jointly can receive $7,500. Additionally, if someone buys or sells a farm within the year, they can claim a credit based on the time they owned the property. These updates help ensure that more farmers can benefit from the credit while also making the claims process clearer.

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- 2020 LEGISLATURE LRBa1386/1 JK&EKL:ahe/cjs/kjf ASSEMBLY AMENDMENT 4, TO ASSEMBLY SUBSTITUTE AMENDMENT 1, TO ASSEMBLY BILL 873 February 20, 2020 - Offered by RepresentativRANEL.
- 2020 LEGISLATURE LRB-5659/1 JK:cdc ASSEMBLY BILL 873 February 10, 2020 - Introduced by Representatives T RANEL, NOVAK , PETRYK, PRONSCHINSKE , TAUCHEN, M AGNAFIC, SUMMERFIELD , KITCHENS, OLDENBURG , PLUMER , BALLWEG , SCHRAA , KRUG, S KOWRONSKI, T USLER, PETERSEN and EDMING , cosponsored by SenatorsARKLEIN, BERNIERand TESTIN.
At the locations indicated, amend the substitute amendment as follows:
Referred to Committee on Agriculture.
A N A CT to amend 71.05 (6) (a) 15., 71.10 (4) (i), 71.21 (4) (a), 71.26 (2) (a) 4., 71.30 (3) (f), 71.34 (1k) (g), 71.45 (2) (a) 10.
and 71.49 (1) (f);
to repeal and recreate 71.05 (6) (a) 15., 71.10 (4) (i), 71.21 (4) (a), 71.26 (2) (a) 4., 71.30 (3) (f), 71.34 (1k) (g), 71.45 (2) (a) 10.
and 71.49 (1) (f);
and to create 20.835 (2) (bh), 71.07 (8s), 71.28 (8s) and 71.47 (8s) of the statutes;
relating to:
an income tax credit for the property taxes paid on agricultural buildings and improvements and making an appropriation.
Analysis by the Legislative Reference Bureau This bill creates an income and franchise tax credit equal to approximately 66 percent of the taxes levied on buildings and other improvements, not including residential property, that are located in this state and used exclusively for farming.
The credit is limited to $7,500 for an individual, entity, or married couple filing jointly.
In addition, in order to claim the credit, the claimant must have at least $35,000 in annual gross income from farming.
The person will receive a refund if the amount of the credit exceeds the person's tax liability.
The bill also allows a taxpayer to claim the credit for 2020 online in the manner determined by DOR rather than file a tax return to claim the credit.
Claiming the credit online for 2020 does not relieve the taxpayer of the taxpayer's obligation to otherwise file a return for that year.
- 2020 Legislature - 2 - LRB-5659/1 JK:cdc ASSEMBLY BILL 873 For further information see the state fiscal estimate, which will be printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
SECTION 1.
20.835 (2) (bh) of the statutes is created to read:
20.835 (2) (bh) Farm buildings credit.
A sum sufficient to make the payments under ss.
71.07 (8s), 71.28 (8s), and 71.47 (8s).
SECTION 2.
71.05 (6) (a) 15.
of the statutes is amended to read:
71.05 (6) (a) 15.
Except as provided under s.
71.07 (3p) (c) 5., the amount of the credits computed under s.
71.07 (2dm), (2dx), (2dy), (3g), (3h), (3n), (3p), (3q), (3r), (3rm), (3rn), (3s), (3t), (3w), (3wm), (3y), (4k), (4n), (5e), (5f), (5h), (5i), (5j), (5k), (5r), (5rm), (6n), (8r), (8s), (10) and not passed through by a partnership, limited liability company, or tax-option corporation that has added that amount to the partnership's, company's, or tax-option corporation's income under s.
71.21 (4) or 71.34 (1k) (g).
SECTION 3.
71.05 (6) (a) 15.
of the statutes, as affected by 2019 Wisconsin Act 54 and 2019 Wisconsin Act ....
(this act), is repealed and recreated to read:
71.05 (6) (a) 15.
Except as provided under s.
71.07 (3p) (c) 5., the amount of the credits computed under s.
71.07 (2dm), (2dx), (2dy), (3g), (3h), (3n), (3q), (3s), (3t), (3w), (3wm), (3y), (4k), (4n), (5e), (5i), (5j), (5k), (5r), (5rm), (6n), (8s), and (10) and not passed through by a partnership, limited liability company, or tax-option corporation that has added that amount to the partnership's, company's, or tax-option corporation's income under s.
71.21 (4) or 71.34 (1k) (g).
SECTION 4.
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71.07 (8s) of the statutes is created to read:
71.07 (8s) ARM BUILDINGS CREDIT.(a) Definitions.
In this subsection:
LRB-5659/1 - 2020 Legislature - 3 - JK:cdc SECTION 4 ASSEMBLY BILL 873 1.
“Agricultural land” means land that is assessed as agricultural land under s.
70.32 (2) (a) 4.
2.
“Claimant” means a person who files a claim under this subsection.
3.
“Residential property” means property that is assessed as residential property under s.
70.32 (2) (a) 1.
or a residence that is assessed as other under s.
70.32 (2) (a) 7.
4.
“Used exclusively” means used to the exclusion of all other uses except for use not exceeding 5 percent of total use.
(b) Filing claims.
Subject to the limitations provided in this subsection, for taxable years beginning after December 31, 2019, and before January 1, 2023, a claimant may claim as a credit against the taxes imposed under s.
71.02 an amount equal to the most recent assessed value of the claimant's buildings and improvements assessed as other under s.
70.32 (2) (a) 7., not including residential property, that are used exclusively for farming, multiplied by 0.01187.
(c) Limitations.
Page 9, line 16:
Partnerships, limited liability companies, and tax-option corporations may not claim the credit under this subsection, but the eligibility for, and the amount of, the credit are based on the determination described under par.
delete that line and substitute “section in a taxable year is $7,500.
(b).
In the case of a married couple filing jointly, the maximum amount of the credit that may be claimed under this section in a taxable year is $7,500.
A partnership, limited liability company, or tax-option corporation shall compute the amount of credit that each of its partners, members, or shareholders may claim and shall provide that information to each of them.
In the case of a married individual filing separately, the maximum amount of the credit that may be claimed under this section in a taxable year is $3,750.”.
Partners, members of limited liability companies, and shareholders of tax-option corporations may claim the credit in proportion to their ownership interests.
Page 9, line 23:
No credit may be allowed under this subsection if the claimant or the claimant's spouse files a claim under sub.
after that line insert:
(6e) or (9) or subch.
“(e) If a person acquires or transfers ownership of a farm during a taxable year for which a claim may be filed under this section, the person may file a claim under this section based on the assessed value prorated in proportion to the period of time the person owned the farm.”.
VIII or IX that relates to the same taxable year for which a claim is made under this subsection.
LRBa1386/1 - 2020 Legislature - 2 - JK&EKL:ahe/cjs/kjf 3.
- 2020 Legislature - 4 - LRB-5659/1 JK:cdc ASSEMBLY BILL 873 SECTION 4 3.
Page 10, line 1:
The maximum amount of the credit that a claimant may claim under this subsection in a taxable year is $7,500 for an individual or a married couple filing jointly.
after “section" insert “, reduced by any amount of refund previously received by filing a claim online,".
Page 10, line 4:
No claimant may claim a credit under this subsection unless the claimant is a farmer and files a schedule F for the taxable year for which the claimant claims the credit or is an entity actively engaged in farming under 7 CFR 1400.201 for that taxable year.
after that line insert:
No claimant may claim a credit under this subsection unless the claimant's annual gross income from farming for the year in which the claim relates is not less than $35,000.
“(c) Annually, the department shall request from each assessor, and the assessor shall provide, a list of all buildings and improvements assessed as other under s.
For purposes of this subdivision, “gross income” has the meaning given in s.
71.03 (1).
(d) Administration.
1.
Section 71.28 (4) (g) and (h), as it applies to the credit under s.
71.28 (4), applies to the credit under this subsection.
2.
If the allowable amount of the claim under this subsection exceeds the taxes otherwise due on the claimant's income under s.
71.02, the amount of the claim that is not used to offset those taxes shall be certified by the department of revenue to the department of administration for payment from the appropriation under s.
20.835 (2) (bh).
SECTION 5.
71.10 (4) (i) of the statutes is amended to read:
71.10 (4) (i) The total of claim of right credit under s.
71.07 (1), farmland preservation credit under ss.
71.57 to 71.61, farmland preservation credit, 2010 and beyond under s.
71.613, homestead credit under subch.
VIII, farmland tax relief credit under s.
71.07 (3m), dairy manufacturing facility investment credit under s.
71.07 (3p), jobs tax credit under s.
71.07 (3q), meat processing facility investment credit under s.
71.07 (3r), woody biomass harvesting and processing credit under s.
71.07 (3rm), food processing plant and food warehouse investment credit under s.
LRB-5659/1 - 2020 Legislature - 5 - JK:cdc SECTION 5 ASSEMBLY BILL 873 71.07 (3rn), business development credit under s.
71.07 (3y), research credit under s.
71.07 (4k) (e) 2.
a., film production services credit under s.
71.07 (5f), film production company investment credit under s.
71.07 (5h), veterans and surviving spouses property tax credit under s.
71.07 (6e), enterprise zone jobs credit under s.
71.07 (3w), electronics and information technology manufacturing zone credit under s.
71.07 (3wm), beginning farmer and farm asset owner tax credit under s.
71.07 (8r), farm buildings credit under s.
71.07 (8s), earned income tax credit under s.
71.07 (9e), estimated tax payments under s.
71.09, and taxes withheld under subch.
X.
SECTION 6.
71.10 (4) (i) of the statutes, as affected by 2019 Wisconsin Act 54 and 2019 Wisconsin Act ....
(this act), is repealed and recreated to read:
71.10 (4) (i) The total of claim of right credit under s.
71.07 (1), farmland preservation credit under ss.
71.57 to 71.61, farmland preservation credit, 2010 and beyond under s.
71.613, homestead credit under subch.
VIII, farmland tax relief credit under s.
71.07 (3m), jobs tax credit under s.
71.07 (3q), business development credit under s.
71.07 (3y), research credit under s.
71.07 (4k) (e) 2.
a., veterans and surviving spouses property tax credit under s.
71.07 (6e), enterprise zone jobs credit under s.
71.07 (3w), electronics and information technology manufacturing zone credit under s.
71.07 (3wm), farm buildings credit under s.
71.07 (8s), earned income tax credit under s.
71.07 (9e), estimated tax payments under s.
71.09, and taxes withheld under subch.
X.
SECTION 7.
71.21 (4) (a) of the statutes is amended to read:
71.21 (4) (a) The amount of the credits computed by a partnership under s.
71.07 (2dm), (2dx), (2dy), (3g), (3h), (3n), (3p), (3q), (3r), (3rm), (3rn), (3s), (3t), (3w), (3wm), (3y), (4k), (4n), (5e), (5f), (5g), (5h), (5i), (5j), (5k), (5r), (5rm), (6n), (8r), (8s), and (10) and passed through to partners shall be added to the partnership's income.
- 2020 Legislature - 6 - LRB-5659/1 JK:cdc ASSEMBLY BILL 873 SECTION 8 SECTION 8.
71.21 (4) (a) of the statutes, as affected by 2019 Wisconsin Act 54 and 2019 Wisconsin Act ....
(this act), is repealed and recreated to read:
71.21 (4) (a) The amount of the credits computed by a partnership under s.
71.07 (2dm), (2dx), (2dy), (3g), (3h), (3n), (3q), (3s), (3t), (3w), (3wm), (3y), (4k), (4n), (5e), (5g), (5i), (5j), (5k), (5r), (5rm), (6n), (8s), and (10) and passed through to partners shall be added to the partnership's income.
SECTION 9.
71.26 (2) (a) 4.
of the statutes is amended to read:
71.26 (2) (a) 4.
Plus the amount of the credit computed under s.
71.28 (1dm), (1dx), (1dy), (3g), (3h), (3n), (3p), (3q), (3r), (3rm), (3rn), (3t), (3w), (3wm), (3y), (5e), (5f), (5g), (5h), (5i), (5j), (5k), (5r), (5rm),(9s), and (10) and not passed through by a partnership, limited liability company, or tax-option corporation that has added that amount to the partnership's, limited liability company's, or tax-option corporation's income under s.
71.21 (4) or 71.34 (1k) (g).
SECTION 10.
71.26 (2) (a) 4.
of the statutes, as affected by 2019 Wisconsin Act 54 and 2019 Wisconsin Act ....
(this act), is repealed and recreated to read:
71.26 (2) (a) 4.
Plus the amount of the credit computed under s.
71.28 (1dm), (1dx), (1dy), (3g), (3h), (3n), (3q), (3t), (3w), (3wm), (3y), (5e), (5g), (5i), (5j), (5k), (5r), (5rm), (6n), (8s), (9s), and (10) and not passed through by a partnership, limited liability company, or tax-option corporation that has added that amount to the partnership's, limited liability company's, or tax-option corporation's income under s.
71.21 (4) or 71.34 (1k) (g).
SECTION 11.
71.28 (8s) of the statutes is created to read:
71.28 (8s) ARM BUILDINGS CREDIT.(a) Definitions.
In this subsection:
1.
“Agricultural land” means land that is assessed as agricultural land under s.
70.32 (2) (a) 4.
LRB-5659/1 - 2020 Legislature - 7 - JK:cdc SECTION 11 ASSEMBLY BILL 873 2.
“Claimant” means a person who files a claim under this subsection.
3.
“Residential property” means property that is assessed as residential property under s.
70.32 (2) (a) 1.
or a residence that is assessed as other under s.
that are eligible for the credit under this section.”.
4.
5.
“Used exclusively” means used to the exclusion of all other uses except for use not exceeding 5 percent of total use.
Page 10, line 24:
(b) Filing claims.
delete “as of January 1, 2019," and substitute “that is associated with the most recent property tax bill".
Subject to the limitations provided in this subsection, for taxable years beginning after December 31, 2019, and before January 1, 2023, a claimant may claim as a credit against the taxes imposed under s.
6.
71.23 an amount equal to the most recent assessed value of the claimant's buildings and improvements assessed as other under s.
Page 11, line 1:
70.32 (2) (a) 7., not including residential property, that are used exclusively for farming, multiplied by 0.01187.
after “farming" insert “, multiplied by 0.01187.
(c) Limitations.
No claimant may file a claim online unless the claimant is a farmer and filed a schedule F for the taxable year prior to the year on which the claim is based or is an entity actively engaged in farming under 7 CFR 1400.201.
1.
No claimant may file a claim online unless the claimant's annual gross income from farming for the taxable year prior to the year on which the claim is based is not less than $35,000.".
Partnerships, limited liability companies, and tax-option corporations may not claim the credit under this subsection, but the eligibility for, and the amount of, the credit are based on the determination described under par.
7.
(b).
Page 11, line 2:
A partnership, limited liability company, or tax-option corporation shall compute the amount of credit that each of its partners, members, or shareholders may claim and shall provide that information to each of them.
delete “as expeditiously as possible" and substitute “for tax year 2020 on and after July 1, 2020, for tax year 2021 on and after July 1, 2021, and for tax year 2022 on and after July 1, 2022,".
Partners, members of limited liability companies, and shareholders of tax-option corporations may claim the credit in proportion to their ownership interests.
8.
2.
Page 11, line 2:
The maximum amount of the credit that a claimant may claim under this subsection in a taxable year is $7,500.
delete the material beginning with “payment as" and ending with “(b)" on line 3 and substitute “payment to the department of administration for payment as a refund”.
3.
No claimant may claim a credit under this subsection unless the claimant is a farmer and files a schedule F for the taxable year for which the claimant claims the credit or is an entity actively engaged in farming under 7 CFR 1400.201 for that - 2020 Legislature - 8 - LRB-5659/1 JK:cdc ASSEMBLY BILL 873 SECTION 11 taxable year.
No claimant may claim a credit under this subsection unless the claimant's annual gross income from farming for the year in which the claim relates is not less than $35,000.
For purposes of this subdivision, “gross income” has the meaning given in s.
71.03 (1).
(d) Administration.
1.
Subsection (4) (g) and (h), as it applies to the credit under sub.
(4), applies to the credit under this subsection.
2.
If the allowable amount of the claim under this subsection exceeds the taxes otherwise due on the claimant's income under s.
71.23, the amount of the claim that is not used to offset those taxes shall be certified by the department of revenue to the department of administration for payment from the appropriation under s.
20.835 (2) (bh).
SECTION 12.
71.30 (3) (f) of the statutes is amended to read:
71.30 (3) (f) The total of farmland preservation credit under subch.
IX, farmland tax relief credit under s.
71.28 (2m), dairy manufacturing facility investment credit under s.
71.28 (3p), jobs credit under s.
71.28 (3q), meat processing facility investment credit under s.
71.28 (3r), woody biomass harvesting and processing credit under s.
71.28 (3rm), food processing plant and food warehouse investment credit under s.
71.28 (3rn), enterprise zone jobs credit under s.
71.28 (3w), electronics and information technology manufacturing zone credit under s.
71.28 (3wm), business development credit under s.
71.28 (3y), research credit under s.
71.28 (4) (k) 1., film production services credit under s.
71.28 (5f), film production company investment credit under s.
71.28 (5h), beginning farmer and farm asset owner tax credit under s.
71.28 (8r), farm buildings credit under s.
71.28 (8s), estimated tax payments under s.
71.29.
LRB-5659/1 - 2020 Legislature - 9 - JK:cdc S ECTION 13 ASSEMBLY BILL 873 SECTION 13.
71.30 (3) (f) of the statutes, as affected by 2019 Wisconsin Act 54 and 2019 Wisconsin Act ....
(this act), is repealed and recreated to read:
71.30 (3) (f) The total of farmland preservation credit under subch.
IX, farmland tax relief credit under s.
71.28 (2m), jobs credit under s.
71.28 (3q), enterprise zone jobs credit under s.
71.28 (3w), electronics and information technology manufacturing zone credit under s.
71.28 (3wm), business development credit under s.
71.28 (3y), research credit under s.
71.28 (4) (k) 1., farm buildings credit under s.
71.28 (8s), and estimated tax payments under s.
71.29.
SECTION 14.
71.34 (1k) (g) of the statutes is amended to read:
71.34 (1k) (g) An addition shall be made for credits computed by a tax-option corporation under s.
71.28 (1dm), (1dx), (1dy), (3), (3g), (3h), (3n), (3p), (3q), (3r), (3rm), (3rn), (3t), (3w), (3wm), (3y), (4), (5), (5e), (5f), (5g), (5h), (5i), (5j), (5k), (5r), (5rm), (6n), (8r), and (10) and passed through to shareholders.
SECTION 15.
71.34 (1k) (g) of the statutes, as affected by 2019 Wisconsin Act 54 and 2019 Wisconsin Act ....
(this act), is repealed and recreated to read:
71.34 (1k) (g) An addition shall be made for credits computed by a tax-option corporation under s.
71.28 (1dm), (1dx), (1dy), (3), (3g), (3h), (3n), (3q), (3t), (3w), (3wm), (3y), (4), (5), (5e), (5g), (5i), (5j), (5k), (5r), (5rm), (6n), (8s), and (10) and passed through to shareholders.
SECTION 16.
71.45 (2) (a) 10.
of the statutes is amended to read:
71.45 (2) (a) 10.
By adding to federal taxable income the amount of credit computed under s.
71.47 (1dm) to (1dy), (3g), (3h), (3n), (3p), (3q), (3r), (3rm), (3rn), (3w), (3y), (5e), (5f), (5g), (5h), (5i), (5j), (5k), (5r), (5rm), (6n), (8r), (8s), and not passed through by a partnership, limited liability company, or tax-option corporation that has added that amount to the partnership's, limited liability - 2020 Legislature - 10 - LRB-5659/1 JK:cdc ASSEMBLY BILL 873 SECTION 16 company's, or tax-option corporation's income under s.
71.21 (4) or 71.34 (1k) (g) and the amount of credit computed under s.
71.47 (1), (3), (3t), (4), (4m), and (5).
SECTION 17.
71.45 (2) (a) 10.
of the statutes, as affected by 2019 Wisconsin Act 54 and 2019 Wisconsin Act ....
(this act), is repealed and recreated to read:
71.45 (2) (a) 10.
By adding to federal taxable income the amount of credit computed under s.
71.47 (1dm) to (1dy), (3g), (3h), (3n), (3q), (3w), (3y), (5e), (5g), (5i), (5j), (5k), (5r), (5rm), (6n), (8s), (9s), and (10) and not passed through by a partnership, limited liability company, or tax-option corporation that has added that amount to the partnership's, limited liability company's, or tax-option corporation's income under s.
71.21 (4) or 71.34 (1k) (g) and the amount of credit computed under s.
71.47 (1), (3), (3t), (4), (4m), and (5).
SECTION 18.
71.47 (8s) of the statutes is created to read:
71.47 (8s) ARM BUILDINGS CREDIT.(a) Definitions.
In this subsection:
1.
“Agricultural land” means land that is assessed as agricultural land under s.
70.32 (2) (a) 4.
2.
“Claimant” means a person who files a claim under this subsection.
3.
“Residential property” means property that is assessed as residential property under s.
70.32 (2) (a) 1.
or a residence that is assessed as other under s.
70.32 (2) (a) 7.
4.
“Used exclusively” means used to the exclusion of all other uses except for use not exceeding 5 percent of total use.
(b) Filing claims.
Subject to the limitations provided in this subsection, for taxable years beginning after December 31, 2019, and before January 1, 2023, a claimant may claim as a credit against the taxes imposed under s.
71.43 an amount equal to the most recent assessed value of the claimant's buildings and LRB-5659/1 - 2020 Legislature - 11 - JK:cdc S ECTION 18 ASSEMBLY BILL 873 improvements assessed as other under s.
70.32 (2) (a) 7., not including residential property, that are used exclusively for farming, multiplied by 0.01187.
(c) Limitations.
1.
Partnerships, limited liability companies, and tax-option corporations may not claim the credit under this subsection, but the eligibility for, and the amount of, the credit are based on the determination described under par.
(b).
A partnership, limited liability company, or tax-option corporation shall compute the amount of credit that each of its partners, members, or shareholders may claim and shall provide that information to each of them.
Partners, members of limited liability companies, and shareholders of tax-option corporations may claim the credit in proportion to their ownership interests.
2.
The maximum amount of the credit that a claimant may claim under this subsection in a taxable year is $7,500.
3.
No claimant may claim a credit under this subsection unless the claimant is a farmer and files a schedule F for the taxable year for which the claimant claims the credit or is an entity actively engaged in farming under 7 CFR 1400.201 for that taxable year.
No claimant may claim a credit under this subsection unless the claimant's annual gross income from farming for the year in which the claim relates is not less than $35,000.
For purposes of this subdivision, “gross income” has the meaning given in s.
71.03 (1).
(d) Administration.
1.
Section 71.28 (4) (g) and (h), as it applies to the credit under s.
71.28 (4), applies to the credit under this subsection.
2.
If the allowable amount of the claim under this subsection exceeds the taxes otherwise due on the claimant's income under s.
71.43, the amount of the claim that is not used to offset those taxes shall be certified by the department of revenue to the - 2020 Legislature - 12 - LRB-5659/1 JK:cdc ASSEMBLY BILL 873 S ECTION 18 department of administration for payment from the appropriation under s.
20.835 (2) (bh).
S ECTION 19.
71.49 (1) (f) of the statutes is amended to read:
71.49 (1) (f) The total of farmland preservation credit under subch.
IX, farmland tax relief credit under s.
71.47 (2m), dairy manufacturing facility investment credit under s.
71.47 (3p), jobs credit under s.
71.47 (3q), meat processing facility investment credit under s.
71.47 (3r), woody biomass harvesting and processing credit under s.
71.47 (3rm), food processing plant and food warehouse investment credit under s.
71.47 (3rn), enterprise zone jobs credit under s.
71.47 (3w), business development credit under s.
71.47 (3y), research credit under s.
71.47 (4) (k) 1., film production services credit under s.
71.47 (5f), film production company investment credit under s.
71.47 (5h), beginning farmer and farm asset owner tax credit under s.
71.47 (8r), farm buildings credit under s.
and estimated tax payments under s.
71.48.
S ECTION 20.
71.49 (1) (f) of the statutes, as affected by 2019 Wisconsin Act 54 and 2019 Wisconsin Act ....
(this act), is repealed and recreated to read:
71.49 (1) (f) The total of farmland preservation credit under subch.
IX, farmland tax relief credit under s.
71.47 (2m), jobs credit under s.
71.47 (3q), enterprise zone jobs credit under s.
71.47 (3w), business development credit under s.
71.47 (3y), research credit under s.
71.47 (4) (k) 1., farm buildings credit under s.
71.47 (8s), and estimated tax payments under s.
71.48.
S ECTION 21.Nonstatutory provisions.
(1) FARM BUILDINGS CREDITA person who is eligible to claim the farm buildings credit under s.
71.07 (8s), 71.28 (8s), or 71.47 (8s) for taxable years beginning after December 31, 2019, and before January 1, 2021, may claim the credit by filing a claim LRB-5659/1 - 2020 Legislature - 13 - JK:cdc SECTION 21 ASSEMBLY BILL 873 online, as prescribed by the department of revenue, rather than filing a return in order to claim and receive the credit.
This subsection does not relieve the claimant's obligation to otherwise file a return for that taxable year.
The department shall process claims submitted under this subsection as expeditiously as possible and certify the claims for payment as provided under ss.
71.07 (8s) (d) 2., 71.28 (8s) (d) 2., and 71.47 (8s) (d) 2.
S ECTION 22.Effective dates.
This act takes effect on the day after publication, except as follows:
(1) The repeal and recreation of ss.
71.05 (6) (a) 15., 71.10 (4) (i), 71.21 (4) (a), 71.26 (2) (a) 4., 71.30 (3) (f), 71.34 (1k) (g), 71.45 (2) (a) 10., and 71.49 (1) (f) takes effect on July 1, 2020.
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Action History

  1. Failed to concur in pursuant to Senate Joint Resolution 1

  2. Available for scheduling

  3. Report concurrence recommended by Committee on Agriculture, Revenue and Financial Institutions, Ayes 8, Noes 1

  4. Executive action taken

  5. Senate Amendment 1 offered by Senator Jacque

  6. Public hearing held

  7. Read first time and referred to committee on Agriculture, Revenue and Financial Institutions

  8. Received from Assembly

  9. Ordered immediately messaged

  10. Read a third time and passed, Ayes 99, Noes 0

  11. Rules suspended

  12. Ordered to a third reading

  13. Assembly Substitute Amendment 1 adopted

  14. Assembly Amendment 4 to Assembly Substitute Amendment 1 adopted

  15. Assembly Amendment 4 to Assembly Substitute Amendment 1 offered by Representative Tranel

  16. Assembly Amendment 3 to Assembly Substitute Amendment 1 withdrawn and returned to author

  17. Assembly Amendment 3 to Assembly Substitute Amendment 1 offered by Representative Tranel

  18. Assembly Amendment 2 to Assembly Substitute Amendment 1 laid on table, Ayes 63, Noes 36

  19. Assembly Amendment 2 to Assembly Substitute Amendment 1 offered by Representatives Considine, Spreitzer, Billings, Bowen, Brostoff, Cabrera, Doyle, Emerson, Fields, Goyke, Haywood, Hebl, Hesselbein, Hintz, Kolste, McGuire, B. Meyers, Neubauer, Ohnstad, Pope, Riemer, Sargent, Shankland, Sinicki, Subeck, C. Taylor, Vining, Vruwink and Zamarripa

  20. Assembly Amendment 1 to Assembly Substitute Amendment 1 withdrawn and returned to author

  21. Assembly Amendment 1 to Assembly Substitute Amendment 1 offered by Representative Tranel

  22. Read a second time

  23. Assembly Amendment 2 offered by Representatives Considine, Spreitzer, Billings, Bowen, Brostoff, Cabrera, Doyle, Emerson, Fields, Goyke, Haywood, Hebl, Hesselbein, Hintz, Kolste, McGuire, B. Meyers, Neubauer, Ohnstad, Pope, Riemer, Sargent, Shankland, Sinicki, Subeck, C. Taylor, Vining, Vruwink and Zamarripa

  24. Made a special order of business at 11:14 AM on 2-20-2020 pursuant to Assembly Resolution 21

  25. Referred to committee on Rules

  26. Report passage as amended recommended by Joint Committee on Finance, Ayes 14, Noes 0

  27. Report Assembly Substitute Amendment 1 adoption recommended by Joint Committee on Finance, Ayes 14, Noes 0

  28. Assembly Substitute Amendment 1 offered by Joint Committee on Finance

  29. Executive action taken

  30. Assembly Amendment 1 offered by Representative Tranel

  31. Referred to joint committee on Finance

  32. Report passage recommended by Committee on Agriculture, Ayes 15, Noes 0

  33. Executive action taken

  34. Public hearing held

  35. Fiscal estimate received

  36. Read first time and referred to Committee on Agriculture

  37. Introduced by Representatives Tranel, Novak, Petryk, Pronschinske, Tauchen, Magnafici, Summerfield, Kitchens, Oldenburg, Plumer, Ballweg, Schraa, Krug, Skowronski, Tusler, Petersen and Edming; cosponsored by Senators Marklein, Bernier and Testin

Sponsors

Sponsorship breakdown

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17 sponsors · 0 co-sponsors · 115 not signed on

Sponsors (17)

Co-sponsors (0)

None.

Not signed on (115)

115 members have not signed on to this bill.

Show all 115 →

"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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Votes

PASSAGE

Passed 99 Yea · 0 Nay
Party YeaNayPresentNot Voting
Republican 37000
Democrat 14000
Unaffiliated 48000
Total 99000
% of votes cast 100%0%0%0%
How each member voted (99)
Member Party Vote
BALLWEG — Yea
BOWEN — Yea
BRANDTJEN — Yea
BROSTOFF — Yea
CABRERA — Yea
CONSIDINE — Yea
CROWLEY — Yea
EDMING — Yea
FIELDS — Yea
GOYKE — Yea
GRUSZYNSKI — Yea
HEBL — Yea
HINTZ — Yea
HORLACHER — Yea
KATSMA — Yea
KERKMAN — Yea
KOLSTE — Yea
KUGLITSCH — Yea
KULP — Yea
LOUDENBECK — Yea
MACCO — Yea
MAGNAFICI — Yea
MEYERS — Yea
MILROY — Yea
MYERS — Yea
NYGREN — Yea
OHNSTAD — Yea
OLDENBURG — Yea
OTT — Yea
PETRYK — Yea
PLUMER — Yea
POPE — Yea
RAMTHUN — Yea
RIEMER — Yea
ROHRKASTE — Yea
SANFELIPPO — Yea
SARGENT — Yea
SCHRAA — Yea
SHANKLAND — Yea
SKOWRONSKI — Yea
STEINEKE — Yea
STUCK — Yea
TAUCHEN — Yea
THIESFELDT — Yea
VORPAGEL — Yea
VRUWINK — Yea
ZAMARRIPA — Yea
SPEAKER — Yea
Anderson, Clinton Democrat Yea
Billings, Jill Democrat Yea
Doyle, Steve Democrat Yea
Emerson, Jodi Democrat Yea
Haywood, Kalan Democrat Yea
Hesselbein, Dianne Democrat Yea
McGuire, Tip Democrat Yea
Neubauer, Greta Democrat Yea
Sinicki, Christine Democrat Yea
Spreitzer, Mark Democrat Yea
Stubbs, Shelia Democrat Yea
Subeck, Lisa Democrat Yea
Taylor, Sequanna Democrat Yea
Vining, Robyn Democrat Yea
Allen, Scott Republican Yea
August, Tyler Republican Yea
Born, Mark Republican Yea
Brooks, Robert Republican Yea
Dittrich, Barbara Republican Yea
Duchow, Cindi Republican Yea
Felzkowski, Mary Republican Yea
Gundrum, Rick Republican Yea
Hutton, Rob Republican Yea
Jagler, John Republican Yea
James, Jesse Republican Yea
Kitchens, Joel Republican Yea
Knodl, Daniel Republican Yea
Krug, Scott Republican Yea
Kurtz, Tony Republican Yea
Murphy, David Republican Yea
Mursau, Jeffrey Republican Yea
Neylon, Adam Republican Yea
Novak, Todd Republican Yea
Petersen, Kevin Republican Yea
Pronschinske, Treig Republican Yea
Quinn, Romaine Republican Yea
Rodriguez, Jessie Republican Yea
Snyder, Patrick Republican Yea
Sortwell, Shae Republican Yea
Spiros, John Republican Yea
Stafsholt, Rob Republican Yea
Steffen, David Republican Yea
Summerfield, Rob Republican Yea
Swearingen, Rob Republican Yea
Tittl, Paul Republican Yea
Tranel, Travis Republican Yea
Tusler, Ron Republican Yea
VanderMeer, Nancy Republican Yea
Wichgers, Chuck Republican Yea
Wittke, Robert Republican Yea
Zimmerman, Shannon Republican Yea

Official roll call →

Subjects

taxation agriculture
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Frequently asked questions

Who sponsors AB 873?
AB 873 is sponsored by Tranel, Travis (Republican), Novak, Todd (Republican), Petryk, Pronschinske, Treig (Republican), Tauchen, Magnafici, Summerfield, Rob (Republican), Kitchens, Joel (Republican), Oldenburg, Plumer, Ballweg, Schraa, Krug, Scott (Republican), Skowronski, Tusler, Ron (Republican), Petersen, Kevin (Republican), and Edming.
What is the current status of AB 873?
This bill died with 2019-2020 Regular Session. It reached “Passed Assembly” 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 AB 873?
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