ATTACHMENT
General Fund Tax, Economic Development Surcharge, and Property Tax Changes
Enacted Since January 2011
(Millions)
Income and Franchise Taxes
Health Savings Accounts
Relocated Business Credit/Deduction
Economic Development Zone Increase
Deduction for New Hires
Extend Dairy/Livestock Credit
Manufacturing and Agriculture Credit (MAC)
Combined Reporting--Pre-2009 Loss Sharing
Capital Gains Deferral for WI Investments
Capital Gains Exclusion for WI Investments
Internal Revenue Code Update
Beloit Development Opportunity Zone
Health Insurance for Independent Children
Credit for Hiring Disabled Veterans
Income Tax Rate Cut
Internal Revenue Code Update
Private School Tuition Deduction
Increase Economic Development Credit
Sunset Dairy and Livestock Investment Credit
Extend Research Credits to Non-corporate Filers
Net Operating Losses
Delete Cap on Angel Credit
Depreciation, Depletion, Section 179 Expensing
Phase-out Medical Records Credit
Sunset Relocated Business Credit/Exclusion
Increase Historic Rehabilitation Credit
Small Business Stock
Sunset Super Research and Development Credit
Index Tuition Deduction
Tax Reform Interaction effects
Farm Loss Limits
Sunset Water Consumption Credit
Difference in Basis of Assets
Sunset Biodiesel Fuel Pump Credit
End Econ. Dev. Surcharge on Individuals, Partnerships, & Farms
Historic Rehabilitation Credit Expansion
Reduce Bottom Income Tax Rate
Property Tax Rent Credit Offset From Lower Property Taxes
Allow Research Credit against Alternative Minimum Tax (AMT)
Allow Historic Rehab. Credit against AMT
One-Time Extension of Relocated Business Exclusion/Credit
Index Edvest Deduction
Federalize AMT Exemption Amounts
Increase Standard Deduction for Married Filers
Deduction for Teachers' Expenses
ABLE Accounts
Edvest Modifications
Historic Rehabilitation Credit for Green Bay Project

Legislation

2011-12

2012-13

2013-14

2014-15

2015-16

2016-17

2017-18

2018-19

Eight-Year
Total

2011 Act 1
2011 Act 3
2011 Act 4
2011 Act 5
2011 Act 15
2011 Act 32
2011 Act 32
2011 Act 32
2011 Act 32
2011 Act 32
2011 Act 37
2011 Act 49
2011 Act 212
2013 Act 20
2013 Act 20
2013 Act 20
2013 Act 20
2013 Act 20
2013 Act 20
2013 Act 20
2013 Act 20
2013 Act 20
2013 Act 20
2013 Act 20
2013 Act 20
2013 Act 20
2013 Act 20
2013 Act 20
2013 Act 20
2013 Act 20
2013 Act 20
2013 Act 20
2013 Act 20
2013 Act 20
2013 Act 62
2013 Act 145
2013 Act 145
2013 Act 145
2013 Act 145
2013 Act 145
2013 Act 227
2015 Act 55
2015 Act 55
2015 Act 55
2015 Act 55
2015 Act 55
2015 Act 55

-$21.20
-0.50
0.00
-2.70
0.00
0.00
-9.20
-16.10
0.00
0.23
0.00
-2.70
-0.30
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

-$28.00
-0.50
0.00
-2.70
-1.58
-15.70
-37.20
-20.20
0.00
-0.35
-1.00
-1.80
-1.30
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

-$28.00
-0.50
0.00
-2.70
-1.58
-80.50
-40.00
-20.20
0.00
-0.35
-1.00
-1.80
-2.00
-327.80
15.50
0.00
-3.70
2.40
-1.90
-1.70
0.00
-1.20
0.00
1.50
-1.70
-0.80
0.50
-0.67
-0.30
-0.20
0.10
0.00
0.00
-8.00
-1.00
-2.10
0.00
0.00
0.00
-0.11
0.00
0.00
0.00
0.00
0.00
0.00
0.00

-$28.00
-0.50
-6.25
-2.70
-1.58
-147.40
-40.00
-20.20
0.00
-0.35
-1.00
-1.80
-2.40
-320.10
18.20
-30.00
-9.00
9.80
-7.50
-6.80
-5.00
-3.80
5.00
2.20
-1.70
-2.30
2.00
-1.53
-1.20
-0.70
0.30
0.20
0.10
-8.00
-3.80
-96.50
2.64
-0.50
-1.00
-0.14
-0.40
0.00
0.00
0.00
0.00
0.00
0.00

-$28.00
-0.50
-6.25
-2.70
-1.58
-225.80
-40.00
-20.20
0.00
-0.35
-1.00
-1.80
-2.40
-320.10
18.20
-30.00
-6.88
9.80
-7.50
-6.80
-5.00
-3.80
7.50
2.20
-1.70
-2.30
2.00
-1.53
-1.20
-0.70
0.30
0.20
0.10
-8.00
-3.80
-96.50
2.64
-0.50
-1.00
0.00
-0.40
0.00
0.00
-1.10
-0.31
-0.20
-0.50

-$28.00
-0.50
-6.25
-2.70
-1.58
-262.10
-40.00
-20.20
-6.00
-0.35
-1.00
-1.80
-2.40
-320.10
18.20
-30.00
-0.56
9.80
-7.50
-6.80
-5.00
-3.80
10.00
2.20
-1.70
-2.30
2.00
-1.53
-1.20
-0.70
0.30
0.20
0.10
-8.00
-3.80
-96.50
2.64
-0.50
-1.00
0.00
-0.40
-6.00
-20.90
-1.10
-0.70
-0.90
-0.50

-$28.00
-0.50
-6.25
-2.70
-1.58
-275.50
-40.00
-20.20
-22.80
-0.35
-1.00
-1.80
-2.40
-320.10
18.20
-30.00
-0.56
9.80
-7.50
-6.80
-5.00
-3.80
10.00
2.20
-1.70
-2.30
2.00
-1.53
-1.20
-0.70
0.30
0.20
0.10
-8.00
-3.80
-96.50
2.64
-0.50
-1.00
0.00
-0.40
-25.40
-20.90
-1.10
-0.70
-0.90
-0.50

-$28.00
-0.50
0.00
-2.70
-1.58
-294.80
-40.00
-20.20
-56.60
-0.35
-1.00
-1.80
-2.40
-320.10
18.20
-30.00
-0.56
9.80
-7.50
-6.80
-5.00
-3.80
10.00
2.20
-1.70
-2.30
2.00
-1.53
-1.20
-0.70
0.30
0.20
0.10
-8.00
-3.80
-96.50
2.64
-0.50
-1.00
0.00
-0.40
-29.90
-20.90
-1.10
-0.70
-0.90
-0.50

-$217.20
-4.00
-25.00
-21.60
-11.06
-1,301.80
-286.40
-157.50
-85.40
-2.20
-7.00
-15.30
-15.60
-1,928.30
106.50
-150.00
-21.25
51.40
-39.40
-35.70
-25.00
-20.20
42.50
12.50
-10.20
-12.30
10.50
-8.32
-6.30
-3.70
1.60
1.00
0.50
-48.00
-20.00
-484.60
13.20
-2.50
-5.00
-0.25
-2.00
-61.30
-62.70
-4.40
-2.41
-2.90
-2.00

 Repeal Economic Development Tax Credit*
Decrease MAC in 2015
Repeal Deduction for New Hires
Exclusion for Income from Disaster Repair
Eliminate AMT
Calculation of Itemized Deduction Credit for Nonresidents
MAC/Other States Tax Credit Interaction
Limit Historic Rehabilitation Credit
Internal Revenue Code Update
Direct Contributions from IRAs
Other States' Tax Credit
Treatment of Net Operating Losses
Eliminate Payment of Interest on Tax Credits
Apportionment for Broadcasters--Income/Franchise Tax
Apportionment for Broadcasters--Econ. Dev. Surcharge
Internal Revenue Code Update
Increase Qualified New Business Venture Investment Limit
Increase Historic Rehabilitation Credit Limit
Subtotal--Income and Franchise taxes
Other General Fund Taxes
Sales Tax Exemption for Modular Homes
Sales Tax Exemption for Direct Mail
Sales Tax Exemption for Snow-Making Equipment
Sales Tax on Lump Sum Contracts
Sales Tax Exemptions for Printers
Sales Tax Exemption for Manufacturing and Biotech Research
Sunset HIRSP Assessment Credit
HIRSP Credit Extension
Sales Tax Exemption for Aircraft Parts and Services
Sales Tax Exemption for Fertilizer Blending Equipment
Sales Tax Exemptions for Radio/TV Stations
Sales Tax Exemption for Deer
Impose Hard Cider Tax on Pear Cider
Sales Tax Exemption for Disaster Repair
Sales Tax Exemption for Contractors' Purchases
Sales Tax Exemption for Jukebox Music
Sales Tax Exemption for Federal Excise Tax on Trucks
Increase Occasional Sales Thresholds
Sales Tax Exemption for Beekeepers
Sales Tax Exemption for Fish Farms
Sales Tax Exemption for Certain Construction Materials
Sales Tax on Motorcycles
Sales Tax on Occasional Sales
Sales Tax Exemption for Food Prepared Off-Site
Sales Tax on Lump Sum Contracts
Cigarette Discount
Sales Tax Exemption for Veterans Organizations
Sales Tax Exemption for Holding Co. Purchases from Charities
August 2018 Sales Tax Holiday
Subtotal--Other General Fund Taxes

Eight-Year
Total

Legislation

2011-12

2012-13

2013-14

2014-15

2015-16

2016-17

2017-18

2018-19

2015 Act 55
2015 Act 55
2015 Act 55
2015 Act 84
2017 Act 59
2017 Act 59
2017 Act 59
2017 Act 59
2017 Act 59
2017 Act 59
2017 Act 59
2017 Act 59
2017 Act 59
2017 Act 59
2017 Act 59
2017 Act 231
2017 Act 234
2017 Act 280

$0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
-$52.47

$0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
-$110.33

$0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
-$509.81

$0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
-$711.71

$2.25
16.80
2.70
-0.10
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
-$765.80

$7.50
0.00
2.70
-0.28
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
-$839.00

$7.50
0.00
2.70
-0.28
0.00
0.58
9.70
0.00
-0.60
0.00
11.30
1.00
0.50
0.00
0.00
0.00
0.00
0.00
-$866.12

$7.50
0.00
2.70
-0.28
-1.75
0.59
9.70
2.30
-0.80
-4.80
9.00
1.00
0.50
-3.20
-0.12
-23.80
-5.00
-3.50
-$959.83

$24.75
16.80
10.80
-0.94
-1.75
1.17
19.40
2.30
-1.40
-4.80
20.30
2.00
1.00
-3.20
-0.12
-23.80
-5.00
-3.50
-$4,815.08

2011 Act 32
2011 Act 32
2011 Act 32
2013 Act 20
2013 Act 20
2013 Act 20
2013 Act 20
2013 Act 116
2013 Act 185
2013 Act 324
2013 Act 346
2015 Act 55
2015 Act 55
2015 Act 84
2015 Act 126
2015 Act 251
2015 Act 361
2015 Act 364
2017 Act 59
2017 Act 59
2017 Act 59
2017 Act 59
2017 Act 59
2017 Act 59
2017 Act 59
2017 Act 59
2017 Act 190
2017 Act 231
2017 Act 367

-$0.20
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
-$0.20

-$0.26
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
-$0.26

-$0.26
-0.50
-0.15
-0.46
-1.00
-0.90
0.60
0.00
-0.24
-0.38
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
-$3.29

-$0.26
-0.50
-0.15
-0.58
-1.30
-0.90
3.00
-1.25
-2.90
-1.50
-2.20
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
-$8.54

-$0.26
-0.50
-0.15
-0.58
-1.30
-0.90
3.00
0.00
-2.90
-1.50
-2.20
-0.07
-0.13
-0.05
-3.20
-0.02
-0.23
-0.30
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
-$11.28

-$0.26
-0.50
-0.15
-0.58
-1.30
-0.90
3.00
0.00
-2.90
-1.50
-2.20
-0.14
-0.25
-0.11
-6.40
-0.23
-0.56
-0.59
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
-$15.57

-$0.26
-0.50
-0.15
-0.58
-1.30
-0.90
3.00
0.00
-2.90
-1.50
-2.20
-0.14
-0.25
-0.11
-6.40
-0.23
-0.56
-0.59
-0.04
-0.03
0.00
0.22
-0.08
-1.15
-1.25
-0.30
0.00
-0.10
0.00
-$18.32

-$0.26
-0.50
-0.15
-0.58
-1.30
-0.90
3.00
0.00
-2.90
-1.50
-2.20
-0.14
-0.25
-0.11
-6.40
-0.23
-0.56
-0.59
-0.09
-0.07
-2.50
0.22
-0.16
-1.20
-1.50
-0.60
-0.60
-0.12
-14.00
-$36.19

-$2.02
-3.00
-0.90
-3.36
-7.50
-5.40
15.60
-1.25
-14.74
-7.88
-11.00
-0.49
-0.88
-0.38
-22.40
-0.71
-1.91
-2.07
-0.13
-0.10
-2.50
0.43
-0.25
-2.35
-2.75
-0.90
-0.60
-0.22
-14.00
-$93.64

 Legislation
Property Taxes
Increase Lottery Tax Credit
Increase School Aids
Increase WTCS Funding
Increase School Aids
Increase School Levy Tax Credit
Increase School Aids
Increase Lottery Tax Credit
Increase School Levy Tax Credit
Repeal Forestry Mill Tax
Expand Personal Property Tax Exemptions
Subtotal--Property Taxes
Grand Total

2013 Act 20
2013 Act 46
2013 Act 145
2015 Act 55
2015 Act 55
2017 Act 59
2017 Act 59
2017 Act 59
2017 Act 59
2017 Act 59

Eight-Year
Total

2011-12

2012-13

2013-14

2014-15

2015-16

2016-17

2017-18

2018-19

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
$0.00

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
$0.00

-14.85
-40.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
-$54.85

-14.85
-60.00
-406.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
-$480.85

-14.85
-60.00
-406.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
-$480.85

-14.85
-60.00
-406.00
-108.14
-105.60
0.00
0.00
0.00
0.00
0.00
-$694.59

-14.85
-60.00
-406.00
-108.14
-105.60
0.00
-8.00
0.00
-89.26
0.00
-$791.85

-14.85
-60.00
-406.00
-108.14
-105.60
-72.75
-40.00
-87.00
-91.64
-74.40
-$1,060.38

-89.10
-340.00
-2,030.00
-324.42
-316.80
-72.75
-48.00
-87.00
-180.90
-74.40
-$3,563.37

-$52.67

-$110.59

-$567.95

-$1,201.10

-$1,257.93

-$1,549.16

-$1,676.29

-$2,056.40

-$8,472.09

*2015 Act 55 repealed the economic development tax credit and the jobs tax credit, beginning in tax year 2016, and created a new business development credit in that year. The jobs credit and the business development credit are
refundable, so they are not included in the table.