2023 - 2024 LEGISLATURE
LRB-2821/1
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2023 ASSEMBLY BILL 272
May 17, 2023 - Introduced by Representatives SUMMERFIELD, ARMSTRONG,
CALLAHAN, EDMING, GREEN, HURD, KRUG, KURTZ, MAGNAFICI, MOSES, MURSAU,
NOVAK, OLDENBURG, PETRYK, PRONSCHINSKE, ROZAR, SAPIK, SHANKLAND,
SNYDER, STEFFEN, SUBECK, SWEARINGEN, VANDERMEER and ALLEN, cosponsored
by Senators QUINN, BRADLEY, JAMES, NASS, STAFSHOLT, TESTIN, TOMCZYK,
BALLWEG and FELZKOWSKI. Referred to Committee on Ways and Means.
Referred to Joint Survey Committee on Tax Exemptions.
1 AN ACT to create 71.05 (1) (i), 71.26 (3) (ag) 5., 71.34 (1k) (aj) and 71.45 (1) (dp)
2 of the statutes; relating to: an income and franchise tax exemption for
3 broadband expansion grants.
Analysis by the Legislative Reference Bureau
This bill exempts from state income and franchise taxes income received in the
form of a grant issued by the state or by the federal government for broadband
expansion in this state. Current law provides an income and franchise tax exemption
for income received in the form of allocations issued by this state with moneys
received from the federal Coronavirus Relief Fund to be used for broadband
expansion. The bill prohibits claiming the exemption under the bill and the
exemption under current law for the same grant.
Because this bill relates to an exemption from state or local taxes, it may be
referred to the Joint Survey Committee on Tax Exemptions for a report to be printed
as an appendix to the bill.
For further information see the state fiscal estimate, which will be printed as
an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
4 SECTION 1. 71.05 (1) (i) of the statutes is created to read:
 2023 - 2024 Legislature -2- LRB-2821/1
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ASSEMBLY BILL 272 SECTION 1
1 71.05 (1) (i) Broadband expansion grants. Income received in the form of a
2 grant issued by the state or by the federal government for broadband expansion in
3 this state. No person may claim the exemption under this paragraph for amounts
4 claimed as an exemption under par. (h) 1.
5 SECTION 2. 71.26 (3) (ag) 5. of the statutes is created to read:
6 71.26 (3) (ag) 5. Income received in the form of a grant issued by the state or
7 by the federal government for broadband expansion in this state. No person may
8 claim the exemption under this subdivision for amounts claimed as an exemption
9 under subd. 2. a.
10 SECTION 3. 71.34 (1k) (aj) of the statutes is created to read:
11 71.34 (1k) (af) Section 61 of the Internal Revenue Code is modified so that
12 income received in the form of a grant issued by the state or by the federal
13 government for broadband expansion in this state is not taxable income. No person
14 may claim the exemption under this paragraph for amounts claimed as an exemption
15 under par. (af) 1.
16 SECTION 4. 71.45 (1) (dp) of the statutes is created to read:
17 71.45 (1) (dp) Income received in the form of a grant issued by the state or by
18 the federal government for broadband expansion in this state. No person may claim
19 the exemption under this subdivision for amounts claimed as an exemption under
20 par. (d) 1.
21 SECTION 5.0Initial applicability.
22 (1) BROADBAND EXPANSION GRANTS. This act first applies to taxable years
23 beginning after December 31, 2022.
24 (END)