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: February 1, 2024 Contact: Brian Larson, Senior Staff Attorney
2023 Senate Bill 323 Senate Amendment 1
2023 SENATE BILL 323
Current law imposes a tax on the real and tangible personal property of a telephone company, subject to
certain exemptions, as specified in the statutes. A “telephone company” means any person that provides
telecommunications services to another person, including the resale of services provided by another
telephone company. The bill creates an exemption from this tax for tangible personal property,
beginning with assessments as of January 1, 2023.
SENATE AMENDMENT 1
Senate Amendment 1 modifies the exemption under the bill so that it first applies to assessments as of
January 1, 2024.
BILL HISTORY
On June 7, 2023, Senator Bradley introduced the bill, and it was cosponsored by Representative
Steffen. On December 4, 2023, Senator Bradley offered Senate Amendment 1. On December 20, 2023,
the Senate Committee on Utilities and Technology recommended adoption of the amendment, and
passage of the bill, as amended, on votes of Ayes, 5; Noes, 0.
For a full history of the bill, visit the Legislature’s bill history page.
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