Wisconsin 2025-2026 Regular Session

Wisconsin Senate Bill SB176 Compare Versions

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

Old	New	Differences
1	1	2025 - 2026 LEGISLATURE
2	2	LRB-2503/1
3	3	KP:wlj
4	4	2025 SENATE BILL 176
5	5	April 3, 2025 - Introduced by Senators QUINN, BRADLEY, FEYEN, JAMES, KEYESKI,
6	6	PFAFF, RATCLIFF, STAFSHOLT, TESTIN, TOMCZYK and WIMBERGER, cosponsored
7	7	by Representatives SUMMERFIELD, STEFFEN, GUSTAFSON, ARMSTRONG,
8	8	CALLAHAN, DITTRICH, GREEN, B. JACOBSON, J. JACOBSON, JOHNSON,
9	9	KAUFERT, KITCHENS, KREIBICH, MOSES, MURSAU, NOVAK, O'CONNOR,
10	10	SUBECK, SWEARINGEN, TUCKER, UDELL, VANDERMEER and WITTKE. Referred
11	11	to Committee on Agriculture and Revenue.
12	12	AN ACT to create 71.05 (1) (j), 71.26 (1) (j), 71.34 (1k) (q) and 71.45 (1) (dp) of
13	13	the statutes; relating to: an income and franchise tax exemption for
14	14	broadband expansion grants and for federal high-cost program funding for
15	15	broadband expansion.
16	16	Analysis by the Legislative Reference Bureau
17	17	This bill exempts from state income and franchise taxes income received in the
18	18	form of a grant issued by this state; a city, village, town, or county of this state; a
19	19	tribal government in this state; or the federal government for broadband expansion
20	20	in this state. The bill also exempts from income and franchise taxes income
21	21	received in the form of funding from the federal government for any high-cost
22	22	universal service funding for broadband expansion. Current law provides an
23	23	income and franchise tax exemption for income received in the form of allocations
24	24	issued by this state with moneys received from the federal coronavirus relief fund to
25	25	be used for broadband expansion. The bill prohibits claiming the exemptions under
26	26	the bill and the exemption under current law for the same grant.
27	27	Because this bill relates to an exemption from state or local taxes, it may be
28	28	referred to the Joint Survey Committee on Tax Exemptions for a report to be
29	29	printed as an appendix to the bill.
30	30	1
31	31	2
32	32	3
33	33	4 2025 - 2026 Legislature
34	34	SENATE BILL 176
35	35	- 2 - LRB-2503/1
36	36	KP:wlj
37	37	SECTION 1
38	38	For further information see the state fiscal estimate, which will be printed as
39	39	an appendix to this bill.
40	40	The people of the state of Wisconsin, represented in senate and assembly, do
41	41	enact as follows:
42	42	SECTION 1. 71.05 (1) (j) of the statutes is created to read:
43	43	71.05 (1) (j) Grants and high-cost universal service funding for broadband
44	44	expansion. 1. Income received in the form of a grant issued by this state; a political
45	45	subdivision, as defined in s. 16.99 (3d), of this state; a tribal government in this
46	46	state; or the federal government; or an authorized representative of the state,
47	47	political subdivision, tribal government, or federal government; for broadband
48	48	expansion in this state.
49	49	2. Income received in the form of funding from any high-cost program
50	50	established by the federal communications commission under 47 USC 254, and the
51	51	regulations issued under that section, for broadband expansion in this state.
52	52	3. No person may claim the exemptions under this paragraph for amounts
53	53	claimed as an exemption under par. (h) 1.
54	54	SECTION 2. 71.26 (1) (j) of the statutes is created to read:
55	55	71.26 (1) (j) Grants and high-cost universal service funding for broadband
56	56	expansion. 1. Income received in the form of a grant issued by this state; a political
57	57	subdivision, as defined in s. 16.99 (3d), of this state; a tribal government in this
58	58	state; or the federal government; or an authorized representative of the state,
59	59	political subdivision, tribal government, or federal government; for broadband
60	60	expansion in this state.
61	61	2. Income received in the form of funding from any high-cost program
62	62	1
63	63	2
64	64	3
65	65	4
66	66	5
67	67	6
68	68	7
69	69	8
70	70	9
71	71	10
72	72	11
73	73	12
74	74	13
75	75	14
76	76	15
77	77	16
78	78	17
79	79	18
80	80	19
81	81	20 2025 - 2026 Legislature
82	82	SENATE BILL 176
83	83	- 3 - LRB-2503/1
84	84	KP:wlj
85	85	SECTION 2
86	86	established by the federal communications commission under 47 USC 254, and the
87	87	regulations issued under that section, for broadband expansion in this state.
88	88	3. No person may claim the exemptions under this paragraph for amounts
89	89	claimed as an exemption under sub. (3) (ag) 2. a.
90	90	SECTION 3. 71.34 (1k) (q) of the statutes is created to read:
91	91	71.34 (1k) (q) 1. A deduction shall be allowed for the amount of income
92	92	received in the form of a grant issued by this state; a political subdivision, as
93	93	defined in s. 16.99 (3d), of this state; a tribal government in this state; or the federal
94	94	government; or an authorized representative of the state, political subdivision,
95	95	tribal government, or federal government; for broadband expansion in this state.
96	96	2. A deduction shall be allowed for the amount of income received in the form
97	97	of funding from any high-cost program established by the federal communications
98	98	commission under 47 USC 254, and the regulations issued under that section, for
99	99	broadband expansion in this state.
100	100	3. No person may claim the deductions under this paragraph for amounts
101	101	claimed as an exemption under par. (af) 1.
102	102	SECTION 4. 71.45 (1) (dp) of the statutes is created to read:
103	103	71.45 (1) (dp) 1. Income received in the form of a grant issued by this state; a
104	104	political subdivision, as defined in s. 16.99 (3d), of this state; a tribal government in
105	105	this state; or the federal government; or an authorized representative of the state,
106	106	political subdivision, tribal government, or federal government; for broadband
107	107	expansion in this state.
108	108	2. Income received in the form of funding from any high-cost program
109	109	1
110	110	2
111	111	3
112	112	4
113	113	5
114	114	6
115	115	7
116	116	8
117	117	9
118	118	10
119	119	11
120	120	12
121	121	13
122	122	14
123	123	15
124	124	16
125	125	17
126	126	18
127	127	19
128	128	20
129	129	21
130	130	22
131	131	23 2025 - 2026 Legislature
132	132	SENATE BILL 176
133	133	- 4 - LRB-2503/1
134	134	KP:wlj
135	135	SECTION 4
136	136	established by the federal communications commission under 47 USC 254, and the
137	137	regulations issued under that section, for broadband expansion in this state.
138	138	3. No person may claim the exemptions under this paragraph for amounts
139	139	claimed as an exemption under par. (d) 1.
140	140	SECTION 5. Initial applicability.
141	141	(1) GRANTS AND HIGH-COST PROGRAM FUNDING FOR BROADBAND EXPANSION.
142	142	This act first applies to taxable years beginning after December 31, 2024.
143	143	(END)
144	144	1
145	145	2
146	146	3
147	147	4
148	148	5
149	149	6
150	150	7
151	151	8