2023 - 2024 LEGISLATURE
LRB-2291/1
KP:cdc
2023 ASSEMBLY BILL 480
October 12, 2023 - Introduced by Representatives SCHUTT, BEHNKE, BODDEN,
DONOVAN, GOEBEN, GREEN, GUSTAFSON, HURD, KITCHENS, KURTZ, MACCO,
MELOTIK, MICHALSKI, MOSES, MURPHY, MURSAU, NEDWESKI, O'CONNOR,
PENTERMAN, PLUMER, RETTINGER and WICHGERS, cosponsored by Senators
TOMCZYK, COWLES, MARKLEIN, NASS, STROEBEL and WANGGAARD. Referred to
Committee on Ways and Means.
1 AN ACT to create 71.613 (3) (am) of the statutes; relating to: eligibility for
2 farmland preservation tax credits.
Analysis by the Legislative Reference Bureau
This bill disallows a person from claiming the farmland preservation tax credit
for any part of the claimant's qualifying acres on which a photovoltaic solar energy
system that is not an integral part of or incidental to an agricultural use. Under
current law, a person may claim an individual income or corporate income and
franchise tax credit for the person's land engaged in an agricultural use, if the land
is covered by a farmland preservation agreement or located in a farmland
preservation zoning district, or both.
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:
3 SECTION 1. 71.613 (3) (am) of the statutes is created to read:
4 71.613 (3) (am) No credit may be allowed under this section for any part of a
5 claimant's qualifying acres on which a photovoltaic solar energy system, as defined
 2023 - 2024 Legislature -2- LRB-2291/1
KP:cdc
ASSEMBLY BILL 480 SECTION 1
1 in s. 13.48 (2) (h) 1. d., that is not an accessory use, as defined in s. 91.01 (1), is located
2 during any part of the taxable year.
3 SECTION 2.0Initial applicability.
4 (1) This act first applies to taxable years beginning after December 31, 2022.
5 (END)