Wisconsin 2023-2024 Regular Session

Wisconsin Senate Bill SB323

Introduced
6/7/23  
Refer
6/7/23  
Report Pass
12/21/23  
Refer
1/31/24  
Report Pass
2/2/24  
Engrossed
2/20/24  
Refer
2/20/24  
Enrolled
2/27/24  
Chaptered
3/22/24  

Caption

Exempting personal property from the tax imposed on telephone companies. (FE)

Impact

This bill could markedly influence the financial landscape for telephone companies, allowing them to allocate resources previously directed toward tax obligations. By reducing the tax burden, SB323 is intended to enhance operational flexibility for companies in the telecommunications sector and potentially encourage investment in infrastructure and services. The broad economic implications of such a tax exemption may also promote job growth and service expansion within the industry, critical for advancing connectivity in the state.

Summary

Senate Bill 323 aims to exempt tangible personal property from the tax imposed on telephone companies in Wisconsin, beginning with assessments as of January 1, 2027. This legislative measure reflects a growing trend to relieve certain sectors from economic burdens that might hinder business efficiency and competitiveness. The change is significant, as it directly targets the taxation framework applied to the telecommunications industry, which could alter how businesses account for their assets in the state.

Sentiment

General sentiment surrounding SB323 appears to be supportive among legislators and business advocates who view it as a beneficial adjustment to promote economic vitality. However, concerns may arise regarding the loss of tax revenue for local governments, which could lead to a debate on the trade-off between fostering business growth and maintaining necessary public funding. The favorable reception of the bill emphasizes a current prioritization of business interests in the legislative agenda.

Contention

Notable points of contention related to SB323 may hinge on the perspectives of local government revenue versus state-level incentives for businesses. Critics could argue that exempting telephone companies from taxes may disproportionately affect local municipalities that rely on this revenue for essential services. Discussions may broach the balance between incentivizing business development while ensuring robust public funding and proposing alternative financial frameworks to accommodate both interests effectively.

Companion Bills

No companion bills found.

Previously Filed As

WI AB371

Exempting personal property from the tax imposed on telephone companies. (FE)

WI AB2

Eliminating the personal property tax. (FE)

WI SB2

Eliminating the personal property tax. (FE)

WI S1535

Concerns local taxation of business personal property of local exchange telephone companies.

WI S1586

Concerns local taxation of business personal property of local exchange telephone companies.

WI AB245

County and municipal aid; imposing a city sales tax and an additional county sales tax to pay the unfunded actuarial accrued liability of city and county retirement systems; requiring newly hired city and county employees of certain city agencies and counties to be enrolled in the Wisconsin Retirement System; fire and police commissions of first class cities; eliminating the personal property tax; reporting certain crimes and other incidents that occur on school property or school transportation; advisory referenda; local health officers; local public protection services; exceptions to local levy limits; local regulation of certain quarry operations; emergency services; local approval of projects and activities under the Warren Knowles-Gaylord Nelson Stewardship 2000 Program; requiring a referendum; and granting rule-making authority. (FE)

WI SB301

County and municipal aid; imposing a city sales tax and an additional county sales tax to pay the unfunded actuarial accrued liability of city and county retirement systems; requiring newly hired city and county employees of certain city agencies and counties to be enrolled in the Wisconsin Retirement System; fire and police commissions of first class cities; eliminating the personal property tax; reporting certain crimes and other incidents that occur on school property or school transportation; advisory referenda; local health officers; local public protection services; exceptions to local levy limits; local regulation of certain quarry operations; emergency services; local approval of projects and activities under the Warren Knowles-Gaylord Nelson Stewardship 2000 Program; requiring a referendum; and granting rule-making authority. (FE)

WI SB1263

Business personal property; tax exemption

WI SB1266

Ad valorem tax; exempting certain personal property from listing and assessment. Effective date.

WI HB2389

Business personal property; exemption.

Similar Bills

CA AB2013

Property taxation: new construction: damaged or destroyed property.

CA AB1500

Property taxation: application of base year value: disaster relief.

CA AB245

Property taxation: application of base year value: disaster relief.

DC B25-0486

Uniform Community Property Disposition at Death Act of 2023

CA SB964

Property tax: tax-defaulted property sales.

CA SB603

Property taxation: transfer of base year value: disaster relief.

CA SB1091

Property taxation: transfer of base year value: disaster relief.

HI HB1398

Relating To Property.