Wisconsin 2025-2026 Regular Session

Wisconsin Assembly Bill AB183 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	2025 - 2026 LEGISLATURE
2	2	LRB-1544/1
3	3	KP:cdc
4	4	2025 ASSEMBLY BILL 183
5	5	April 15, 2025 - Introduced by Representatives KRUG, ALLEN, GUNDRUM, MAXEY,
6	6	MURPHY, O'CONNOR, SNYDER and STEFFEN, cosponsored by Senators HUTTON,
7	7	NASS and TESTIN. Referred to Committee on Ways and Means.
8	8
9	9	*AUTHORS SUBJECT TO CHANGE*
10	10	AN ACT to create 70.995 (2) (vb) and (vd), 71.07 (5n) (a) 9. d. and 71.28 (5n) (a)
11	11	9. d. of the statutes; relating to: standard industrial classification codes for
12	12	linen supply and industrial launderers and modifying the manufacturing and
13	13	agriculture tax credit.
14	14	Analysis by the Legislative Reference Bureau
15	15	Current law uses industry classifications set forth in the Standard Industrial
16	16	Classification manual, published by the federal government, for a number of
17	17	purposes, including to assess manufacturing property for property tax purposes.
18	18	Taxpayers who own property assessed as manufacturing are also eligible to claim
19	19	certain income tax credits and sales and use tax exemptions.
20	20	This bill adds SIC industry codes for linen supply and industrial launderers
21	21	for the purpose of assessing the property of such industries as manufacturing
22	22	property. The bill also modifies the definition of Xqualified production propertyY for
23	23	purposes of claiming the manufacturing and agriculture tax credit to include items
24	24	that are laundered or dry cleaned and sold, leased, or rented to or exchanged with
25	25	industrial, commercial, or government users.
26	26	For further information see the state and local fiscal estimate, which will be
27	27	printed as an appendix to this bill.
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31	31	4 2025 - 2026 Legislature
32	32	ASSEMBLY BILL 183
33	33	- 2 - LRB-1544/1
34	34	KP:cdc
35	35	SECTION 1
36	36	The people of the state of Wisconsin, represented in senate and assembly, do
37	37	enact as follows:
38	38	SECTION 1. 70.995 (2) (vb) and (vd) of the statutes are created to read:
39	39	70.995 (2) (vb) 7213 - Linen supply.
40	40	(vd) 7218 - Industrial launderers.
41	41	SECTION 2. 71.07 (5n) (a) 9. d. of the statutes is created to read:
42	42	71.07 (5n) (a) 9. d. The following items that are laundered or dry cleaned by
43	43	the claimant and sold, leased, or rented to or exchanged with industrial,
44	44	commercial, or government users: uniforms, gowns, and coats of the type used by
45	45	doctors, nurses, barbers, beauticians, and restaurant employees; table linens, bed
46	46	linens, towels, and similar items; work uniforms and related work clothing, such as
47	47	protective flame and heat resistant apparel and clean room apparel; mats and rugs;
48	48	dust control items, such as treated mops, rugs, mats, dust tool covers, and cloths;
49	49	wiping towels; and other similar items.
50	50	SECTION 3. 71.28 (5n) (a) 9. d. of the statutes is created to read:
51	51	71.28 (5n) (a) 9. d. The following items that are laundered or dry cleaned by
52	52	the claimant and sold, leased, or rented to or exchanged with industrial,
53	53	commercial, or government users: uniforms, gowns, and coats of the type used by
54	54	doctors, nurses, barbers, beauticians, and restaurant employees; table linens, bed
55	55	linens, towels, and similar items; work uniforms and related work clothing, such as
56	56	protective flame and heat resistant apparel and clean room apparel; mats and rugs;
57	57	dust control items, such as treated mops, rugs, mats, dust tool covers, and cloths;
58	58	wiping towels; and other similar items.
59	59	SECTION 4. Initial applicability.
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81	81	22 2025 - 2026 Legislature
82	82	ASSEMBLY BILL 183
83	83	- 3 - LRB-1544/1
84	84	KP:cdc
85	85	SECTION 4
86	86	(1) The treatment of s. 70.995 (2) (vb) and (vd) first applies to property tax
87	87	exemptions as of January 1, 2025.
88	88	(2) The treatment of ss. 71.07 (5n) (a) 9. d. and 71.28 (5n) (a) 9. d. first applies
89	89	to taxable years beginning on January 1, 2025.
90	90	(END)
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