An Act to repeal 77.94 (2) and 565.01 (5); to renumber and amend 77.94 (1); to amend 66.1105 (2) (L), 71.10 (4) (i) and 71.30 (3) (f) of the statutes; Relating to: eliminating the definition of relative for purposes of the lottery; the definition of taxable property in a tax incremental district; the order of certain withholdings and deposits in income tax computations; and eliminating an adjustment made to the economic development surcharge for certain businesses (suggested as remedial legislation by the Department of Revenue).
Summary
AB934 is a remedial bill requested by the Department of Revenue and introduced by the Law Revision Committee. It makes several technical changes to Wisconsin statutes affecting taxation and lottery law, with the stated purpose of cleaning up outdated or duplicative provisions rather than making broad policy changes. The bill removes the definition of “relative” from the lottery chapter, because that term has been replaced elsewhere with “immediate family member.” It also revises the definition of “taxable property” in tax incremental districts so that it refers only to real taxable property, excluding personal property.
The bill also updates income tax computation provisions for individuals, fiduciaries, and corporations to clarify the order and treatment of certain withholdings and deposits, including pass-through withholdings and amounts withheld for nonresident entertainers and corporations. In addition, it repeals an obsolete alternative method for calculating the corporate economic development surcharge, leaving the simpler method in place. The Law Revision Committee note describes these as minor substantive changes that are desirable as a matter of public policy.
Impact
AB934 amends sections of the Wisconsin statutes governing tax incremental financing, individual and corporate income tax calculations, the economic development surcharge, and lottery definitions. Its practical effect is to narrow the taxable property definition in TIF districts to real property only, align withholding and deposit references in tax computation statutes with current practice, and remove a redundant surcharge calculation method. It also repeals an unused lottery-related definition, reducing statutory clutter and potential confusion for agencies, taxpayers, and local governments.
Sentiment
The overall sentiment around AB934 appears positive and noncontroversial. The bill is characterized as remedial legislation requested by the Department of Revenue and reviewed by the Law Revision Committee, which concluded that the changes are minor and desirable. No committee transcripts or recorded votes were provided, and the bill text itself emphasizes technical cleanup rather than substantive policy change, suggesting broad administrative support and little public controversy.
Contention
There is little evident contention in the available materials. The only potentially substantive issue is the change to the definition of “taxable property” in tax incremental districts, which excludes personal property and could affect how local development districts are assessed or administered. The other changes—clarifying withholding order, repealing an obsolete surcharge method, and removing an unused lottery definition—are presented as technical corrections. No opposing viewpoints, amendments, or recorded dissent are included in the provided history.
Crossfiled
An Act to repeal 77.94 (2) and 565.01 (5); to renumber and amend 77.94 (1); to amend 66.1105 (2) (L), 71.10 (4) (i) and 71.30 (3) (f) of the statutes; Relating to: eliminating the definition of relative for purposes of the lottery; the definition of taxable property in a tax incremental district; the order of certain withholdings and deposits in income tax computations; and eliminating an adjustment made to the economic development surcharge for certain businesses (suggested as remedial legislation by the Department of Revenue).