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Bill > AB208
WI AB208
An income and franchise tax exemption for broadband expansion grants and for federal high-cost program funding for broadband expansion. (FE)
summary
Introduced
04/23/2025
04/23/2025
In Committee
05/08/2025
05/08/2025
Crossed Over
Passed
Dead
Introduced Session
2025-2026 Regular Session
Bill Summary
This bill exempts from state income and franchise taxes income received in the form of a grant issued by this state; a city, village, town, or county of this state; a tribal government in this state; or the federal government for broadband expansion in this state. The bill also exempts from income and franchise taxes income received in the form of funding from the federal government for any high-cost universal service funding for broadband expansion. 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 exemptions 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.
AI Summary
This bill creates tax exemptions for income received through broadband expansion grants and funding from high-cost universal service programs. Specifically, the bill exempts from state income and franchise taxes any grants or funding received from the state, local political subdivisions, tribal governments, or the federal government that are intended to support broadband expansion in Wisconsin. This includes funding from the Federal Communications Commission's (FCC) high-cost program under 47 USC 254, which aims to improve telecommunications services in underserved areas. The bill applies to multiple types of tax filings, including individual income tax, corporate income tax, and other tax forms. To prevent double-dipping, the legislation prohibits taxpayers from claiming these new exemptions if they have already claimed similar exemptions under existing coronavirus relief fund provisions. The tax exemptions will first apply to taxable years beginning after December 31, 2024, giving businesses and individuals time to understand and prepare for the new tax treatment of broadband expansion funding.
Committee Categories
Budget and Finance
Sponsors (35)
David Armstrong (R)*,
Calvin Callahan (R)*,
Barbara Dittrich (R)*,
Chanz Green (R)*,
Nate Gustafson (R)*,
Brent Jacobson (R)*,
Jenna Jacobson (D)*,
Alex Joers (D)*,
Tara Johnson (D)*,
Dean Kaufert (R)*,
Joel Kitchens (R)*,
Rob Kreibich (R)*,
Clint Moses (R)*,
Jeff Mursau (R)*,
Todd Novak (R)*,
Jerry O'Connor (R)*,
David Steffen (R)*,
Lisa Subeck (D)*,
Rob Summerfield (R)*,
Rob Swearingen (R)*,
Duke Tucker (R)*,
Randy Udell (D)*,
Nancy VanderMeer (R)*,
Robert Wittke (R)*,
Julian Bradley (R),
Dan Feyen (R),
Jesse James (R),
Sarah Keyeski (D),
Brad Pfaff (D),
Romaine Quinn (R),
Melissa Ratcliff (D),
Rob Stafsholt (R),
Patrick Testin (R),
Cory Tomczyk (R),
Eric Wimberger (R),
Last Action
Representative Bare added as a coauthor (on 06/10/2025)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://docs.legis.wisconsin.gov/2025/proposals/reg/asm/bill/ab208 |
| AB208 ROCP for Committee on Ways and Means | https://docs.legis.wisconsin.gov/2025/related/records/assembly/ways_and_means/1916597.pdf |
| Fiscal Note - AB208: Fiscal Estimate From DOR | https://docs.legis.wisconsin.gov/2025/related/fe/ab208/ab208_dor.pdf |
| BillText | https://docs.legis.wisconsin.gov/document/proposaltext/2025/REG/AB208.pdf |
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