Wisconsin 2025-2026 Regular Session

Wisconsin Assembly Bill AB870

Introduced
1/16/26  
Refer
1/16/26  
Report Pass
2/4/26  
Refer
2/4/26  
Refer
2/6/26  
Engrossed
2/19/26  
Refer
2/25/26  

Caption

An Act to amend 71.01 (6) (n) 1., 71.07 (5) (a) (intro.), 71.07 (5) (a) 2., 71.07 (5) (a) 3., 71.07 (5) (a) 4., 71.22 (4) (n) 1., 71.22 (4m) (n) 1., 71.26 (2) (b) 15. a., 71.26 (3) (e) 1., 71.34 (1g) (n) 1., 71.34 (1k) (h) 1., 71.42 (2) (n) 1., 71.65 (2) (b), 71.70 (1) and 71.72; to create 71.01 (6) (o), 71.05 (21m), 71.22 (4) (o), 71.22 (4m) (o), 71.26 (2) (a) 13., 71.26 (2) (b) 16., 71.34 (1g) (o), 71.42 (2) (o) and 71.45 (2) (a) 25. of the statutes; Relating to: adopting changes to the federal Internal Revenue Code for state tax purposes and modifying administrative rules related to such changes. (FE)

Impact

The anticipated impact of AB870 revolves around its potential for simplification in tax reporting processes for residents and businesses of Wisconsin. By conforming the state tax code to the federal tax code, many of the complexities and discrepancies currently present may be eliminated. This could lead to enhanced compliance rates as taxpayers will face fewer hurdles due to differences in state and federal tax regulations. Additionally, incorporating a modernized approach to non-wage payments—such as rents and royalties—into state law may provide clearer guidelines for reporting requirements, ultimately shaping how individuals and businesses manage their tax duties.

Summary

Assembly Bill 870 is a significant piece of legislation that aims to align Wisconsin's state tax code with the changes made to the federal Internal Revenue Code. The bill affects how state income and franchise taxes are calculated and reported, ensuring that the state tax regulations are consistent with federal updates. This is particularly relevant for individuals and fiduciaries, as the bill outlines specific amendments regarding tax reporting for taxable years beginning after December 31, 2025. Furthermore, this alignment is designed to streamline tax compliance, making it easier for taxpayers to understand their obligations.

Contention

Despite the perceived benefits of AB870, the bill may face challenges and contention among certain stakeholders. Critics may argue that aligning too closely with the federal tax code could strip local jurisdictions of their ability to impose specific tax regulations designed to meet unique community needs. Additionally, concerns regarding the handling of non-wage payments have been raised, particularly around whether the reporting obligations may create undue burdens on smaller businesses and individual taxpayers. The balance between simplifying tax compliance and ensuring adequate local control over taxation is likely to remain a key point of discussion as the bill progresses through the legislative process.

Companion Bills

WI SB859

Crossfiled Adopting changes to the federal Internal Revenue Code for state tax purposes and modifying administrative rules related to such changes. (FE)

Previously Filed As

WI HB642

An Act to amend and reenact §§ 2.2-2499.8, 2.2-2818, 2.2-2905, 2.2-3114, 2.2-3711, as it is currently effective and as it shall become effective, 2.2-3802, 2.2-4024, 3.2-4112, 3.2-4113, 3.2-4116, 3.2-4126, 3.2-5145.1, 3.2-5145.2:1, 3.2-5145.4, 4.1-103, 4.1-105, 4.1-352, 4.1-600, 4.1-601, 4.1-603, 4.1-604, 4.1-606, 4.1-607, 4.1-611, 4.1-614, 4.1-621, 4.1-1100, 4.1-1101, 4.1-1121, 4.1-1402, 4.1-1500, 4.1-1501, 4.1-1502, 4.1-1600 through 4.1-1603.2, 4.1-1604, 5.1-13, 9.1-1101, 15.2-912.4, 16.1-69.40:1, 16.1-260, 16.1-273, 16.1-278.9, 18.2-46.1, 18.2-247, 18.2-248, 18.2-248.01, 18.2-251, 18.2-251.03, 18.2-251.1:1, 18.2-251.1:2, 18.2-251.1:3, 18.2-252, 18.2-254, 18.2-255, 18.2-255.1, 18.2-255.2, 18.2-258, 18.2-258.02, 18.2-258.1, 18.2-265.1, 18.2-265.2, 18.2-265.3, 18.2-287.2, 18.2-308.012, 18.2-308.4, 18.2-371.2, 18.2-460, 18.2-474.1, 19.2-66, 19.2-81, 19.2-81.1, 19.2-83.1, 19.2-188.1, 19.2-303.01, 19.2-386.22 through 19.2-386.25, 19.2-389, as it is currently effective and as it shall become effective, 19.2-389.3, 19.2-392.02, 19.2-392.6 and 19.2-392.12:1, as they shall become effective, 22.1-206, 22.1-277.08, 23.1-1301, 46.2-105.2, 46.2-347, 48-17.1, 53.1-231.2, 54.1-2903, 54.1-3401, 54.1-3443, 58.1-301, and 59.1-200 of the Code of Virginia; to amend the Code of Virginia by adding in Subtitle II of Title 2.2 a part labeled D, containing a chapter numbered 61, consisting of a section numbered 2.2-6100, by adding in Chapter 6 of Title 4.1 sections numbered 4.1-629 and 4.1-630, by adding in Title 4.1 chapters numbered 7 through 10, consisting of sections numbered 4.1-700 through 4.1-1010, by adding sections numbered 4.1-1102 through 4.1-1105, 4.1-1106, 4.1-1106.1, 4.1-1113, 4.1-1114, 4.1-1115, 4.1-1117, 4.1-1118, and 4.1-1119, by adding in Title 4.1 a chapter numbered 12, consisting of sections numbered 4.1-1200 through 4.1-1206, by adding in Chapter 13 of Title 4.1 sections numbered 4.1-1300, 4.1-1301, and 4.1-1303 through 4.1-1309, by adding in Chapter 14 of Title 4.1 sections numbered 4.1-1403 through 4.1-1407, by adding a section numbered 4.1-1602.1, by adding in Title 4.1 a chapter numbered 17, consisting of sections numbered 4.1-1700 through 4.1-1705, by adding in Article 2 of Chapter 1 of Title 6.2 a section numbered 6.2-108, and by adding in Chapter 44 of Title 54.1 a section numbered 54.1-4426; and to repeal Article 4 (§§ 3.2-4122 through 3.2-4126) of Chapter 41.1 of Title 3.2 and §§ 3.2-5145.4:1, 4.1-1101.1, 4.1-1105.1, 18.2-248.1, and 18.2-251.1 of the Code of Virginia, relating to cannabis control; retail market; penalties.

WI HB368

A BILL to amend and reenact §§ 2.2-234, 2.2-401.01, 2.2-1149, 2.2-1604, 2.2-2699.10, 2.2-4310, 10.1-104.02, 10.1-659, 10.1-1003, 10.1-1018, 10.1-1020, 10.1-1186.3:1, 10.1-1188, 10.1-2202.5, 10.1-2205.1, 10.1-2206.1, 10.1-2214, 10.1-2305, 15.2-4202, 15.2-4203, 18.2-423.1, 20-88.32, 20-146.1, 22.1-254, 24.2-128, 28.2-104.01, 28.2-302.5, 29.1-301, 29.1-401, 29.1-521, 32.1-272, 36-105.5, 51.1-700, 56-46.1, 56-576, 58.1-2201, 58.1-2403, 59.1-480, 62.1-266, 64.2-701, 64.2-2100, and 64.2-2600 of the Code of Virginia and to amend the Code of Virginia by adding in Subtitle II of Title 2.2 a part labeled D, containing a chapter numbered 61, consisting of sections numbered 2.2-6100 and 2.2-6101, relating to definitions; American Indians; Virginia recognized tribes; federally recognized tribes; sovereignty.

WI HB278

Regards the Treasurer of State

WI H4189

DHEC Restructuring

WI HB863

A BILL to amend and reenact §§ 3.2-4212, 4.1-302, 16.1-253.2, 18.2-36.1, 18.2-36.2, 18.2-46.3:3, 18.2-51.1, 18.2-53.1, 18.2-57, 18.2-60.4, 18.2-61, 18.2-67.1, 18.2-67.2, 18.2-67.5:2, 18.2-67.5:3, 18.2-154, 18.2-186.4, 18.2-248, 18.2-248.01, 18.2-248.03, 18.2-248.1, 18.2-248.5, 18.2-255, 18.2-255.2, 18.2-270, 18.2-308.1, 18.2-308.2, 18.2-308.2:2, 18.2-308.4, 18.2-374.1, 18.2-374.1:1, 18.2-374.3, 19.2-160.1, 19.2-297.1, 46.2-341.28, 46.2-391, 53.1-116, and 53.1-203 of the Code of Virginia, relating to elimination of mandatory minimum sentences for certain offenses.

WI HB184

Prescribe limitations on intercollegiate athlete contracts

WI HB271

A BILL to amend and reenact §§ 2.2-203.3, 2.2-401.01, 2.2-511, 2.2-614.3, 2.2-3705.3, as it is currently effective and as it shall become effective, 2.2-3705.6, 2.2-3705.7, 2.2-3711, as it is currently effective and as it shall become effective, 2.2-3802, 2.2-4002, 2.2-4346, 3.2-102, 3.2-6201, 4.1-100, 4.1-206.3, as it is currently effective and as it shall become effective, 4.1-226, 6.2-603.1, 8.01-216.3, 8.01-534, 11-16.1, 11-16.2, 15.2-912.2, 15.2-2825, 18.2-513, 19.2-66, 19.2-215.1, 19.2-389, as it is currently effective and as it shall become effective, 19.2-390, 22.1-140.1, 37.2-304, 37.2-314.2, 52-53, 52-54, 58.1-3, 58.1-439, 58.1-460, 58.1-3510, 58.1-3732.1, and 59.1-542.1 of the Code of Virginia; to amend the Code of Virginia by adding a title numbered 29.5, containing a subtitle numbered I, consisting of chapters numbered 1 through 6, containing sections numbered 29.5-100 through 29.5-650, a subtitle numbered II, consisting of chapters numbered 7 and 8, containing sections numbered 29.5-700 through 29.5-814, and a subtitle numbered III, consisting of a chapter numbered 9, containing sections numbered 29.5-900 through 29.5-913; and to repeal §§ 2.2-2455 and 2.2-2456, Article 1 (§§ 18.2-325 through 18.2-340) of Chapter 8 of Title 18.2, Article 1.1:1 (§§ 18.2-340.15 through 18.2-340.37) of Chapter 8 of Title 18.2, Chapter 40 (§§ 58.1-4000 through 58.1-4048) of Title 58.1, Chapter 41 (§§ 58.1-4100 through 58.1-4141) of Title 58.1, Chapter 29 (§§ 59.1-364 through 59.1-405) of Title 59.1, Chapter 29.1 (§ 59.1-405.1) of Title 59.1, and Chapter 51 (§§ 59.1-556 through 59.1-570) of Title 59.1 of the Code of Virginia, relating to Virginia Gaming Commission established; penalties.

WI HB434

Exempt military driver's license applicants from driver's ed

WI HB548

A BILL to amend and reenact §§ 8.01-413.01, 8.01-622.1, 18.2-369, 32.1-127, 32.1-127.1:03, 32.1-138.1, 32.1-162.16, 32.1-162.18, 32.1-291.21, 32.1-309.1, 32.1-325, 37.2-804.2, as it is currently effective and as it shall become effective, 37.2-805.1, 37.2-817.01, 37.2-817.1, 37.2-837, 37.2-838, 37.2-1101, 37.2-1108, 53.1-133.04, 54.1-2807.02, 54.1-2818.1, 54.1-2818.5, 54.1-2970.1, 54.1-2987.1, 54.1-2988.1, 54.1-2993.1, 54.1-2995, 63.2-501, 63.2-1605, 64.2-2000, 64.2-2002, 64.2-2003, 64.2-2009, and 64.2-2019 of the Code of Virginia; to amend the Code of Virginia by adding in Chapter 29 of Title 54.1 an article numbered 8.1, consisting of sections numbered 54.1-2993.2 through 54.1-2993.31; and to repeal §§ 54.1-2981, 54.1-2982, 54.1-2983, 54.1-2983.2 through 54.1-2987, 54.1-2988, and 54.1-2989 through 54.1-2993 of the Code of Virginia, relating to Uniform Health Care Decisions Act; civil penalty.

WI HB1179

Transportation; changes various provisions of existing funds, etc.

Similar Bills

No similar bills found.