Wisconsin 2025-2026 Regular Session

Wisconsin Senate Bill SB177 Compare Versions

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

Old	New	Differences
1	1	2025 - 2026 LEGISLATURE
2	2	LRB-1579/1
3	3	KP:cdc
4	4	2025 SENATE BILL 177
5	5	April 3, 2025 - Introduced by Senators HUTTON, NASS and TESTIN, cosponsored by
6	6	Representatives KRUG, ALLEN, GUNDRUM, MAXEY, MURPHY, O'CONNOR,
7	7	SNYDER and STEFFEN. Referred to Committee on Agriculture and Revenue.
8	8	AN ACT to create 70.995 (2) (vb) and (vd), 71.07 (5n) (a) 9. d. and 71.28 (5n) (a)
9	9	9. d. of the statutes; relating to: standard industrial classification codes for
10	10	linen supply and industrial launderers and modifying the manufacturing and
11	11	agriculture tax credit.
12	12	Analysis by the Legislative Reference Bureau
13	13	Current law uses industry classifications set forth in the Standard Industrial
14	14	Classification manual, published by the federal government, for a number of
15	15	purposes, including to assess manufacturing property for property tax purposes.
16	16	Taxpayers who own property assessed as manufacturing are also eligible to claim
17	17	certain income tax credits and sales and use tax exemptions.
18	18	This bill adds SIC industry codes for linen supply and industrial launderers
19	19	for the purpose of assessing the property of such industries as manufacturing
20	20	property. The bill also modifies the definition of Xqualified production propertyY for
21	21	purposes of claiming the manufacturing and agriculture tax credit to include items
22	22	that are laundered or dry cleaned and sold, leased, or rented to or exchanged with
23	23	industrial, commercial, or government users.
24	24	For further information see the state and local fiscal estimate, which will be
25	25	printed as an appendix to this bill.
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29	29	4 2025 - 2026 Legislature
30	30	SENATE BILL 177
31	31	- 2 - LRB-1579/1
32	32	KP:cdc
33	33	SECTION 1
34	34	The people of the state of Wisconsin, represented in senate and assembly, do
35	35	enact as follows:
36	36	SECTION 1. 70.995 (2) (vb) and (vd) of the statutes are created to read:
37	37	70.995 (2) (vb) 7213 - Linen supply.
38	38	(vd) 7218 - Industrial launderers.
39	39	SECTION 2. 71.07 (5n) (a) 9. d. of the statutes is created to read:
40	40	71.07 (5n) (a) 9. d. The following items that are laundered or dry cleaned by
41	41	the claimant and sold, leased, or rented to or exchanged with industrial,
42	42	commercial, or government users: uniforms, gowns, and coats of the type used by
43	43	doctors, nurses, barbers, beauticians, and restaurant employees; table linens, bed
44	44	linens, towels, and similar items; work uniforms and related work clothing, such as
45	45	protective flame and heat resistant apparel and clean room apparel; mats and rugs;
46	46	dust control items, such as treated mops, rugs, mats, dust tool covers, and cloths;
47	47	wiping towels; and other similar items.
48	48	SECTION 3. 71.28 (5n) (a) 9. d. of the statutes is created to read:
49	49	71.28 (5n) (a) 9. d. The following items that are laundered or dry cleaned by
50	50	the claimant and sold, leased, or rented to or exchanged with industrial,
51	51	commercial, or government users: uniforms, gowns, and coats of the type used by
52	52	doctors, nurses, barbers, beauticians, and restaurant employees; table linens, bed
53	53	linens, towels, and similar items; work uniforms and related work clothing, such as
54	54	protective flame and heat resistant apparel and clean room apparel; mats and rugs;
55	55	dust control items, such as treated mops, rugs, mats, dust tool covers, and cloths;
56	56	wiping towels; and other similar items.
57	57	SECTION 4. Initial applicability.
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79	79	22 2025 - 2026 Legislature
80	80	SENATE BILL 177
81	81	- 3 - LRB-1579/1
82	82	KP:cdc
83	83	SECTION 4
84	84	(1) The treatment of s. 70.995 (2) (vb) and (vd) first applies to property tax
85	85	exemptions as of January 1, 2025.
86	86	(2) The treatment of ss. 71.07 (5n) (a) 9. d. and 71.28 (5n) (a) 9. d. first applies
87	87	to taxable years beginning on January 1, 2025.
88	88	(END)
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