Wisconsin 2023-2024 Regular Session

Wisconsin Senate Bill SB374

Introduced
8/9/23  
Refer
8/9/23  
Report Pass
1/25/24  
Engrossed
2/13/24  
Refer
2/14/24  
Enrolled
3/18/24  
Chaptered
3/22/24  

Caption

Wisconsin and Minnesota income tax reciprocity. (FE)

Impact

The implementation of SB374 reformulates the income tax landscape for residents of Wisconsin and Minnesota by formally establishing a reciprocity agreement. This agreement requires Wisconsin to make payments to Minnesota if residents of one state owe more tax than those of the other state. This bill will streamline the process for income tax collection across state lines, facilitating clearer guidelines and reducing confusion for taxpayers regarding where they owe taxes. By providing the structure needed for reimbursements, SB374 aims to foster financial stability for taxpayers who frequently work in the neighboring state.

Summary

Senate Bill 374 addresses the income tax reciprocity agreement between Wisconsin and Minnesota. The bill amends existing statutes related to income tax payments and establishes guidelines for how the states will handle tax payments and reimbursements when residents of one state earn income in the other. This agreement aims to prevent double taxation of income earned by residents working across these state lines, which has been a point of concern for taxpayers in both states. The bill specifies the calculation methods for any necessary payments and sets conditions for delinquency and interest applicable to those payments.

Sentiment

The sentiment surrounding SB374 appears to be largely positive, with a recognition of the need for legislative reforms to address the complexities of cross-state income taxation. Lawmakers from both states have expressed support for the bill as beneficial for residents, especially those affected by the complications of working in two states. However, some opposition may emerge regarding the specifics of the agreement and its long-term financial implications for each state’s revenue. Some stakeholders might argue about the potential risk of undervaluing tax credits and fairness in tax collection processes.

Contention

Despite the overall support for SB374, there are points of contention primarily regarding the details of payment calculations and the potential financial implications for each state’s budget. Critics may raise concerns about how the agreement might favor one state over the other, particularly in contexts where a large number of residents work across the border. Furthermore, questions regarding the impact on revenue forecasting and resource allocation for public services based on expected changes in tax collection could lead to ongoing discussions among legislators and constituents.

Companion Bills

No companion bills found.

Previously Filed As

WI AB375

Wisconsin and Minnesota income tax reciprocity. (FE)

WI SB161

The Minnesota-Wisconsin tuition reciprocity agreement and making an appropriation. (FE)

WI AB140

The Minnesota-Wisconsin tuition reciprocity agreement and making an appropriation. (FE)

WI SB896

Funding related to a Minnesota-Wisconsin student reciprocity agreement and making an appropriation.

WI AB920

Funding related to a Minnesota-Wisconsin student reciprocity agreement and making an appropriation.

WI SB853

Creating an individual income tax checkoff for donations to the Wisconsin Fire & EMS Memorial, Inc., and making an appropriation. (FE)

WI AB946

Creating an individual income tax checkoff for donations to the Wisconsin Fire & EMS Memorial, Inc., and making an appropriation. (FE)

WI SF4778

MinnesotaCare public option establishment, MinnesotaCare eligibility and various other provisions, and appropriation

WI SF2323

MinnesotaCare eligibility expansion

WI SF3138

MinnesotaCare public option establishment

Similar Bills

UT SB0273

State Settlement Agreements Requirements

CA AB58

State park system: operating agreements.

MS HB172

County and municipal executive committee agreements; revise.

MS HB1658

County and municipal executive committee agreements; revise.

KY HB329

AN ACT relating to government contract review and declaring an emergency.

LA HB50

Authorizes local taxing authorities to enter into cooperative endeavor agreements that provide for payments in lieu of taxes (Item #28) (RE SEE FISC NOTE LF RV See Note)

LA SB346

Authorizes local taxing authorities to enter into cooperative endeavor agreements that provide for stipulated tax payments. (See Act) (OR SEE FISC NOTE LF RV See Note)

US HB4004

United States-Taiwan Initiative on 21st-Century Trade First Agreement Implementation Act