Wisconsin 2023-2024 Regular Session

Wisconsin Senate Bill SB22

Introduced
1/27/23  
Refer
1/27/23  

Caption

The sales and use tax exemption for electricity and natural gas sold for residential use. (FE)

Impact

The proposed legislation is expected to have significant implications on state tax revenues. By eliminating sales tax on electricity and natural gas for residential use throughout the year, the state would potentially see a reduction in tax income which can influence budgeting for various public expenditures. Advocates of the bill argue that the measure will support low-income families and reduce their overall utility costs, thereby enhancing affordability for essential services. However, there may be concerns regarding the long-term fiscal impact on the state's budget as a whole.

Summary

Senate Bill 22 aims to amend the existing sales and use tax exemption for electricity and natural gas used in residential settings. Currently, this exemption applies only to sales occurring during the colder months of November through April. If enacted, SB22 would extend the exemption to these utilities year-round, meaning that residents would not have to pay sales tax on electricity and natural gas irrespective of the time of year they purchase it. This change seeks to alleviate some of the financial burdens on households, particularly in light of fluctuating energy prices.

Contention

Debate surrounding SB22 has emerged primarily regarding its fiscal implications. Supporters, including various consumer advocacy groups, argue that the bill is an essential step in making energy more affordable for residents, especially during times of economic strain. Conversely, opponents, including some fiscal conservatives, raise concerns about the potential loss of revenue for the state, questioning whether this policy might adversely affect funding for important services like education and infrastructure. The discussions also reflect larger themes regarding state energy policy and how best to support residents without incurring significant revenue losses.

Companion Bills

No companion bills found.

Previously Filed As

WI AB20

The sales and use tax exemption for electricity and natural gas sold for residential use. (FE)

WI SB90

The sales and use tax exemption for electricity and natural gas sold for residential use. (FE)

WI AB69

The sales and use tax exemption for electricity and natural gas sold for residential use. (FE)

WI SF1877

Sales of electricity sales and use tax exemption authorization

WI A4986

Exempts purchases of natural gas and electricity for residential customers from sales and use tax during coldest winter months.

WI A1242

Exempts purchases of natural gas and electricity for residential customers from sales and use tax during coldest months of year.

WI A5450

Exempts purchases of natural gas and electricity for residential customers from sales and use tax during coldest months of year.

WI SB388

A sales and use tax exemption for various items used in the care of babies. (FE)

WI AB399

A sales and use tax exemption for various items used in the care of babies. (FE)

WI S3354

Exempts purchases of natural gas and electricity for residential customers from sales and use tax for duration of winter season.

Similar Bills

No similar bills found.