Wisconsin Legislative Council
AMENDMENT MEMO
One Ea st Ma in Stre e t, Suite 401 • Ma dison, W I 53703 • (608) 266-1304 • le g.council@le gis.wisconsin.gov • http://www.le gis.wisconsin.gov/lc
Memo published: September 12, 2023 Contact: Scott Grosz, Principal Attorney
2023 Assembly Bill 272
Assembly Substitute
Amendment 1
2023 ASSEMBLY BILL 272
2023 Assembly Bill 272 creates a state income tax exemption for income received in the form of a
broadband expansion grant issued by the state or by the federal government, except that persons may
not claim the exemption for income received in the form of an allocation of coronavirus relief funds,
which are already exempt from state income tax under current law.
ASSEMBLY SUBSTITUTE AMENDMENT 1
As compared to Assembly Bill 272, Assembly Substitute Amendment 1 creates a similar income tax
exemption for broadband expansion grants, but recognizes qualifying grants as those issued by the
state, the federal government, a tribal government in Wisconsin, a city, village, town, or county, or an
authorized representative of one of those entities. The substitute amendment also extends the
exemption to income received in the form of broadband expansion funding from a high-cost program
established by the Federal Communication Commission under the Universal Service Fund. As under
Assembly Bill 272, the exemptions under the substitute amendment may not be claimed for income
arising from an allocation of coronavirus relief funds.
BILL HISTORY
2023 Assembly Bill 272 was introduced on May 17, 2023 by Representatives Summerfield, Armstrong,
and others. The Assembly Committee on Ways and Means held a public hearing on August 30, 2023.
Representative Summerfield offered Assembly Substitute Amendment 1 on September 8, 2023. On
September 12, 2023, the committee recommended adoption of Assembly Substitute Amendment 1 on a
vote of Ayes, 12; Noes, 0; and recommended passage of the bill, as amended, on a vote of Ayes, 12;
Noes, 0.
For a full history of the bill, visit the Legislature’s bill history page.
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