Wisconsin 2019-2020 Regular Session Status: To Executive 35 R cosponsors

AB 4 — Relating to: increasing the maximum deduction under the individual income tax sliding scale standard deduction. (FE)

Last action — Failed to pass notwithstanding the objections of the Governor pursuant to Joint Rule 82

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

This bill died with 2019-2020 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This bill is no longer active — its legislative session has ended, so there is no live prognosis.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

155 added · 14 removed

Plain-language change summary

The amendment to Bill AB 4 clarifies the titles and language related to the individual income tax sliding scale standard deduction. Specifically, it updates the legal references to ensure they align with the proposed changes and enhances understanding of the types of deductions based on different filing statuses. This matters because clear and accurate language in tax legislation helps ensure taxpayers can easily understand their benefits and obligations, potentially leading to smoother tax filings.

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- 2020 LEGISLATURE LRBa0053/1 MES:cjs ASSEMBLY AMENDMENT 1, TO ASSEMBLY BILL 4 February 7, 2019 - Offered byOINTCOMMITTEE ON F INANCE.
- 2020 LEGISLATURE LRB-1425/1 MES:kjf ASSEMBLY BILL 4 February 1, 2019 - Introduced by RepresentativeOS, TEINEKE, YGREN , MACCO, KATSMA , ALLEN, AUGUST, BALLWEG , BORN, BRANDTJEN, D ITTRIC, DUCHOW , EDMING , FELZKOWSKI, G UNDRUM , H ORLACHER , HUTTON , JAGLER, J AMES, KERKMAN , KNODL, KRUG , UGLITSCH, KULP, KURTZ, OUDENBECK , MAGNAFICI, M URPHY, M URSAU, NOVAK , OLDENBURG , OTT, PETERSEN, PETRYK, PLUMER , PRONSCHINSKE , QUINN , RAMTHUN , R ODRIGUEZ, R OHRKASTE , SANFELIPPO, SCHRAA, S KOWRONSKI , SNYDER, S ORTWELL, S PIRO, S TAFSHOL, S TEFFEN, SUMMERFIELD , SWEARINGEN, TAUCHEN , THIESFELD, TITTL, TRANEL, TUSLER, VANDER MEER , VORPAGEL, W ICHGERS, W ITTKE, Z IMMERMAN and B ROOKS, cosponsored by Senators F ITZGERALD, D ARLING, M ARKLEIN, S TROEBEL, KOOYENGA , KAPENGA , CRAIG, EYEN , JACQUE, LEM AHIEU, TESTIN, TIFFAN, W ANGGAARD, BERNIERand R OTH.
At the locations indicated, amend the bill as follows:
Referred to Committee on Ways and Means.
1.
A N A CT to amend 71.05 (22) (dp) 1., 71.05 (22) (dp) 2.
Page 1, line 5:
and 71.05 (22) (dt);
before that line insert:
and to create71.05 (22) (dq) and 71.64 (9) (b) 3.
“SECTION 1e.
of the statutes;
71.05 (22) (dp) (title) of the statutes is amended to read:
relating to:
71.05 (22) (dp) (title) Deduction limits, 2000 and thereafter to 2019.”.
increasing the maximum deduction under the individual income tax sliding scale standard deduction.
2.
Analysis by the Legislative Reference Bureau This bill increases the maximum individual income tax sliding scale standard deduction (SSSD) by 20.6 percent for each type of income tax filer, and modifies each of the phaseout percentages so they are closer together.
Page 5, line 25:
These changes first apply to taxable year 2020.
after that line insert:
The indexing provisions that apply to the current SSSD continue to apply to the new standard deduction amounts.
“SECTION 4m.
Because this bill relates to an exemption from state or local taxes, it may be referred to the Joint Survey Committee on Tax Exemptions for a report to be printed as an appendix to the bill.
71.05 (22) (f) 4.
For further information see the state fiscal estimate, which will be printed as an appendix to this bill.
b.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
S ECTION1.
71.05 (22) (dp) 1.
71.05(22) (f) 4.
- 2020 Legislature - 2 - LRB-1425/1 MES:kjf ASSEMBLY BILL 4 S ECTION 1 71.05 (22) (dp) 1.
b.
Except as provided in par.
The standard deduction that may be claimed by an individual under par.
(f), and subject to subd.
(dm) or, (dp), or (dq), based on the individual's filing status.”.
2., for taxable years beginning after December 31, 1999, and before January 1, 2020, the Wisconsin standard deduction is whichever of the following amounts is appropriate.
For a single individual who has a Wisconsin adjusted gross income of less than $10,380, the standard deduction is $7,200.
For a single individual who has a Wisconsin adjusted gross income of at least $10,380, the standard deduction is the amount obtained by subtracting from $7,200 12 percent of Wisconsin adjusted gross income in excess of $10,380 but not less than $0.
For a head of household who has a Wisconsin adjusted gross income of less than $10,380, the standard deduction is $9,300.
For a head of household who has a Wisconsin adjusted gross income of at least $10,380, the standard deduction is the amount obtained by subtracting from $9,300 22.515 percent of Wisconsin adjusted gross income in excess of $10,380, but not less than $0, until the adjusted gross income amount at which the standard deduction is equal to the standard deduction for a single individual at the same adjusted gross income amount.
For a head of household who has a Wisconsin adjusted gross income of more than this amount, the standard deduction shall be calculated as if the head of household were a single individual.
For a married couple filing jointly that has an aggregate Wisconsin adjusted gross income of less than $14,570, the standard deduction is $12,970.
For a married couple filing jointly that has an aggregate Wisconsin adjusted gross income of at least $14,570, the standard deduction is the amount obtained by subtracting from $12,970 19.778 percent of aggregate Wisconsin adjusted gross income in excess of $14,570 but not less than $0.
For a married individual filing separately who has a Wisconsin adjusted gross income of less than $6,920, the standard deduction is $6,160.For a married individual filing separately who has a Wisconsin adjusted gross income of at least LRB-1425/1 - 2020 Legislature - 3 - MES:kjf SECTION 1 ASSEMBLY BILL 4 $6,920, the standard deduction is the amount obtained by subtracting from $6,160 19.778 percent of Wisconsin adjusted gross income in excess of $6,920 but not less than $0.
The secretary of revenue shall prepare a table under which deductions under this subdivision shall be determined.
That table shall be published in the department's instructional booklets.
SECTION 2.
71.05 (22) (dp) 2.
of the statutes is amended to read:
71.05 (22) (dp) 2.
Except as provided in par.
(f), for taxable years beginning after December 31, 2015, and before January 1, 2020,the Wisconsin standard deduction is whichever of the following amounts is appropriate.
For a married couple filing jointly that has an aggregate Wisconsin adjusted gross income of less than $21,360, the standard deduction is $19,010.
For a married couple filing jointly that has an aggregate Wisconsin adjusted gross income of at least $21,360, the standard deduction is the amount obtained by subtracting from $19,010 19.778 percent of aggregate Wisconsin adjusted gross income in excess of $21,360 but not less than $0.
For a married individual filing separately who has a Wisconsin adjusted gross income of less than $10,140, the standard deduction is $9,030.
For a married individual filing separately who has a Wisconsin adjusted gross income of at least $10,140, the standard deduction is the amount obtained by subtracting from $9,030 19.778 percent of Wisconsin adjusted gross income in excess of $10,140 but not less than $0.
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The secretary of revenue shall prepare a table under which deductions under this subdivision shall be determined.
That table shall be published in the department's instructional booklets.
SECTION 3.
71.05 (22) (dq) of the statutes is created to read:
71.05(22) (dq) Deduction limits, 2020 and thereafter.
Except as provided in par.
(f), for taxable years beginning after December 31, 2019, the Wisconsin standard - 2020 Legislature - 4 - LRB-1425/1 MES:kjf ASSEMBLY BILL 4 SECTION 3 deduction is whichever of the following amounts is appropriate.
For a single individual who has a Wisconsin adjusted gross income of less than $18,790, the standard deduction is $13,360.
For a single individual who has a Wisconsin adjusted gross income of at least $18,790, the standard deduction is the amount obtained by subtracting from $13,360 12.300 percent of Wisconsin adjusted gross income in excess of $18,790 but not less than $0.
For a head of household who has a Wisconsin adjusted gross income of less than $18,790, the standard deduction is $17,260.
For a head of household who has a Wisconsin adjusted gross income of at least $18,790, the standard deduction is the amount obtained by subtracting from $17,260 21.952 percent of Wisconsin adjusted gross income in excess of $18,790, but not less than $0, until the adjusted gross income amount at which the standard deduction is equal to the standard deduction for a single individual at the same adjusted gross income amount.
For a head of household who has a Wisconsin adjusted gross income of more than this amount, the standard deduction shall be calculated as if the head of household were a single individual.
For a married couple filing jointly that has an aggregate Wisconsin adjusted gross income of less than $27,120, the standard deduction is $24,740.
For a married couple filing jointly that has an aggregate Wisconsin adjusted gross income of at least $27,120, the standard deduction is the amount obtained by subtracting from $24,740 19.284 percent of aggregate Wisconsin adjusted gross income in excess of $27,120 but not less than $0.
For a married individual filing separately who has a Wisconsin adjusted gross income of less than $12,880, the standard deduction is $11,750.
For a married individual filing separately who has a Wisconsin adjusted gross income of at least $12,880, the standard deduction is the amount obtained by subtracting from $11,750 19.284 percent of Wisconsin adjusted gross income in excess of $12,880 but not less than $0.
LRB-1425/1 - 2020 Legislature - 5 - MES:kjf SECTION 3 ASSEMBLY BILL 4 The secretary of revenue shall prepare a table under which deductions under this paragraph shall be determined.
That table shall be published in the department's instructional booklets.
S ECTION 4.
71.05 (22) (dt) of the statutes is amended to read:
71.05 (22) (dt) Standard deduction indexing, 2001 and thereafter.
For taxable years beginning after December 31, 2000, the dollar amounts of the standard deduction that is allowable under parpars.
(dp) and (dq) and all of the dollar amounts of Wisconsin adjusted gross income under parpars.
(dp) and (dq) shall be increased each year by a percentage equal to the percentage change between the U.S.
consumer price index for all urban consumers, U.S.
city average, for the month of August of the previous year and the U.S.
consumer price index for all urban consumers, U.S.
city average, for the month of August 1999, as determined by the federal department of labor, except that for taxable years beginning after December 31, 2011, the adjustment may occur only if the resulting amount is greater than the corresponding amount that was calculated for the previous year, and except that the base year for the adjustments to the dollar amounts of the standard deduction and all of the dollar amounts of Wisconsin adjusted gross income under par.
(dp) 2.
shall be 2015, and except that the base year for the adjustments to the dollar amounts of the standard deduction and all of the dollar amounts of Wisconsin adjusted gross income under par.
(dq) shall be 2019.
Each amount that is revised under this paragraph shall be rounded to the nearest multiple of $10 if the revised amount is not a multiple of $10 or, if the revised amount is a multiple of $5, such an amount shall be increased to the next higher multiple of $10.
The department of revenue shall annually adjust the changes in dollar amounts required under this paragraph and incorporate the changes into the income tax forms and instructions.
- 2020 Legislature - 6 - LRB-1425/1 MES:kjf ASSEMBLY BILL 4 SECTION 5 SECTION 5.
71.64 (9) (b) 3.
of the statutes is created to read:
71.64(9) (b) 3.
Not later than January 1, 2020, the department shall adjust the withholding tables to reflect the changes in the standard deduction limits under s.
71.05 (22) (dq).
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Action History

  1. Failed to pass notwithstanding the objections of the Governor pursuant to Joint Rule 82

  2. Placed on calendar 5-12-2020 pursuant to Joint Rule 82 (2)(a)

  3. Referred to committee on Rules

  4. Report vetoed by the Governor on 2-20-2019

  5. Presented to the Governor on 2-14-2019 by directive of the Speaker

  6. Report correctly enrolled on 2-14-2019

  7. Received from Senate concurred in

  8. Ordered immediately messaged

  9. Read a third time and concurred in, Ayes 19, Noes 14

  10. Rules suspended

  11. Ordered to a third reading

  12. Read a second time

  13. Placed on calendar 2-13-2019 pursuant to Senate Rule 18(1)

  14. Public hearing requirement waived by committee on Senate Organization, pursuant to Senate Rule 18 (1m), Ayes 3, Noes 2

  15. Available for scheduling

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

  17. Received from Assembly

  18. Ordered immediately messaged

  19. Read a third time and passed, Ayes 61, Noes 33, Paired 2

  20. Rules suspended

  21. Ordered to a third reading

  22. Assembly Amendment 1 adopted

  23. Read a second time

  24. Placed on calendar 2-12-2019 by Committee on Rules

  25. Referred to committee on Rules

  26. Report passage as amended, with emergency statement attached, pursuant to s. 16.47 (2), Wisconsin Statutes, recommended by Joint Committee on Finance, Ayes 10, Noes 3

  27. Report Assembly Amendment 1 adoption recommended by Joint Committee on Finance, Ayes 13, Noes 0

  28. Assembly Amendment 1 offered by Joint Committee on Finance

  29. Executive action taken

  30. LRB correction

  31. Referred to joint committee on Finance

  32. Report passage recommended by Committee on Ways and Means, Ayes 8, Noes 4

  33. Executive action taken

  34. Fiscal estimate received

  35. Public hearing held

  36. Assembly Substitute Amendment 1 offered by Representatives Riemer, Doyle, Goyke, Haywood, Ohnstad and C. Taylor

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

  38. Introduced by Representatives Vos, Steineke, Nygren, Macco, Katsma, Allen, August, Ballweg, Born, Brandtjen, Dittrich, Duchow, Edming, Felzkowski, Gundrum, Horlacher, Hutton, Jagler, James, Kerkman, Knodl, Krug, Kuglitsch, Kulp, Kurtz, Loudenbeck, Magnafici, Murphy, Mursau, Novak, Oldenburg, Ott, Petersen, Petryk, Plumer, Pronschinske, Quinn, Ramthun, Rodriguez, Rohrkaste, Sanfelippo, Schraa, Skowronski, Snyder, Sortwell, Spiros, Stafsholt, Steffen, Summerfield, Swearingen, Tauchen, Thiesfeldt, Tittl, Tranel, Tusler, VanderMeer, Vorpagel, Wichgers, Wittke, Zimmerman and Brooks; cosponsored by Senators Fitzgerald, Darling, Marklein, Stroebel, Kooyenga, Kapenga, Craig, Feyen, Jacque, LeMahieu, Testin, Tiffany, Wanggaard, Bernier and Roth

Sponsors

Sponsorship breakdown

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61 sponsors · 0 co-sponsors · 71 not signed on · 17 voted No

Sponsors (61)

Co-sponsors (0)

None.

Not signed on (71)

71 members have not signed on to this bill.

Show all 71 →

"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

CONCURRENCE

Passed 19 Yea · 14 Nay
Party YeaNayPresentNot Voting
Unaffiliated 10900
Republican 8000
Democrat 1500
Total 191400
% of votes cast 58%42%0%0%
How each member voted (33)
Member Party Vote
BERNIER — Yea
ROTH — Yea
COWLES — Yea
KOOYENGA — Yea
STROEBEL — Yea
CRAIG — Yea
DARLING — Yea
TIFFANY — Yea
OLSEN — Yea
PETROWSKI — Yea
BEWLEY — Nay
SHILLING — Nay
MILLER — Nay
ERPENBACH — Nay
RINGHAND — Nay
HANSEN — Nay
RISSER — Nay
JOHNSON — Nay
SCHACHTNER — Nay
Carpenter, Tim Democrat Nay
Fitzgerald, Joan Democrat Yea
Larson, Chris Democrat Nay
Smith, Jeff Democrat Nay
Taylor, Sequanna Democrat Nay
Wirch, Robert Democrat Nay
Feyen, Dan Republican Yea
Jacque, André Republican Yea
Kapenga, Chris Republican Yea
LeMahieu, Devin Republican Yea
Marklein, Howard Republican Yea
Nass, Steve Republican Yea
Testin, Patrick Republican Yea
Wanggaard, Van Republican Yea

Official roll call →

PASSAGE

Passed 61 Yea · 33 Nay · 2 Other
Party YeaNayPresentNot Voting
Democrat 01300
Republican 36000
Unaffiliated 252000
Total 613300
% of votes cast 65%35%0%0%
How each member voted (94)
Member Party Vote
BALLWEG — Yea
BOWEN — Nay
BRANDTJEN — Yea
BROSTOFF — Nay
CABRERA — Nay
CONSIDINE — Nay
CROWLEY — Nay
EDMING — Yea
FIELDS — Nay
GOYKE — Nay
GRUSZYNSKI — Nay
HEBL — Nay
HINTZ — Nay
KATSMA — Yea
KERKMAN — Yea
KOLSTE — Nay
KUGLITSCH — Yea
KULP — Yea
LOUDENBECK — Yea
MACCO — Yea
MAGNAFICI — Yea
MEYERS — Nay
MILROY — Nay
MYERS — Nay
NYGREN — Yea
OLDENBURG — Yea
OTT — Yea
PETRYK — Yea
PLUMER — Yea
POPE — Nay
RAMTHUN — Yea
RIEMER — Nay
ROHRKASTE — Yea
SANFELIPPO — Yea
SARGENT — Nay
SCHRAA — Yea
SHANKLAND — Nay
SKOWRONSKI — Yea
STEINEKE — Yea
TAUCHEN — Yea
THIESFELDT — Yea
VORPAGEL — Yea
VRUWINK — Nay
ZAMARRIPA — Nay
SPEAKER — Yea
Anderson, Clinton Democrat Nay
Billings, Jill Democrat Nay
Doyle, Steve Democrat Nay
Emerson, Jodi Democrat Nay
Haywood, Kalan Democrat Nay
Hesselbein, Dianne Democrat Nay
Neubauer, Greta Democrat Nay
Sinicki, Christine Democrat Nay
Spreitzer, Mark Democrat Nay
Stubbs, Shelia Democrat Nay
Subeck, Lisa Democrat Nay
Taylor, Sequanna Democrat Nay
Vining, Robyn Democrat Nay
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
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Frequently asked questions

Who sponsors AB 4?
AB 4 is sponsored by Vos, Robin (Republican), Steineke, Nygren, Macco, Katsma, Allen, Scott (Republican), August, Tyler (Republican), Ballweg, Born, Mark (Republican), Brandtjen, Duchow, Cindi (Republican), Edming, Felzkowski, Mary (Republican), Horlacher, Hutton, Rob (Republican), Jagler, John (Republican), James, Kerkman, Knodl, Daniel (Republican), Krug, Scott (Republican), Kuglitsch, Kulp, Loudenbeck, Magnafici, Murphy, David (Republican), Mursau, Jeffrey (Republican), Novak, Todd (Republican), Oldenburg, Ott, Petersen, Kevin (Republican), Petryk, Plumer, Pronschinske, Treig (Republican), Quinn, Romaine (Republican), Ramthun, Rodriguez, Jessie (Republican), Rohrkaste, Sanfelippo, Schraa, Skowronski, Snyder, Patrick (Republican), Spiros, John (Republican), Stafsholt, Rob (Republican), Steffen, David (Republican), Summerfield, Rob (Republican), Swearingen, Rob (Republican), Tauchen, Thiesfeldt, Tittl, Paul (Republican), Tranel, Travis (Republican), Tusler, Ron (Republican), VanderMeer, Nancy (Republican), Vorpagel, Wichgers, Chuck (Republican), Zimmerman, Shannon (Republican), Brooks, Robert (Republican), Wittke, Robert (Republican), Sortwell, Shae (Republican), Kurtz, Tony (Republican), Dittrich, Barbara (Republican), and Gundrum, Rick (Republican).
What is the current status of AB 4?
This bill died with 2019-2020 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 AB 4?
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