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Wisconsin Legislature: SB176: Text as Enrolled
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SB176: Text as Enrolled
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Date of enactment:
2025 Senate Bill 176
Date of publication*:
2025 WISCONSIN ACT
An Act
to amend
71.05 (6) (a) 15., 71.21 (4) (a), 71.26 (2) (a) 4., 71.34 (1k) (g) and 71.45 (2) (a) 10.;
to create
71.07 (12), 71.10 (4) (fw), 71.28 (12), 71.30 (3) (et), 71.47 (12) and 71.49 (1) (et) of the statutes;
relating to:
an income and franchise tax credit for broadband expansion grants and for federal high-cost program funding for broadband expansion.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
SB176,1
Section
1
.
71.05 (6) (a) 15. of the statutes, as affected by 2025 Wisconsin Act 15, is amended to read:
71.05
(6)
(a) 15. The amount of the credits computed under s. 71.07 (2dm), (2dx), (2dy), (3g), (3h), (3n), (3q), (3s), (3t), (3w), (3wm), (3y), (4k), (4n), (5f), (5h), (5i), (5j), (5k), (5r), (5rm), (6n),
and
(10)
, and (12)
and not passed through by a partnership, limited liability company, or tax-option corporation that has added that amount to the partnership’s, company’s, or tax-option corporation’s income under s. 71.21 (4) or 71.34 (1k) (g).
SB176,2
Section
2
.
71.07 (12) of the statutes is created to read:
71.07
(12)
Broadband expansion funding credit.
(a)
Definitions.
In this subsection:
1. “Claimant” means a person that files a claim under this subsection.
2. “Qualified broadband expansion funding” means any of the following:
a. A grant issued by this state; a political subdivision, as defined in s. 16.99 (3d), of this state; a tribal government in this state; or the federal government; or an authorized representative of the state, political subdivision, tribal government, or federal government; for broadband expansion in this state.
b. Funding from any high-cost program established by the federal communications commission under 47 USC 254, and the regulations issued under that section, for broadband expansion in this state.
(b)
Filing claims.
For taxable years beginning after December 31, 2025, and before January 1, 2031, and subject to the limitations provided in this subsection, a claimant may claim as a credit against the tax imposed under s. 71.02, up to the amount of those taxes, an amount equal to 6.32 percent of the qualified broadband expansion funding received by the claimant during the taxable year to which the claim relates.
(c)
Limitations.
1. No claimant may claim a credit under this subsection for an amount claimed as an exemption under s. 71.05 (1) (h) 1.
2. Partnerships, tax-option corporations, and limited liability companies may not claim a credit under this subsection, but the eligibility for, and the amount of, the credit are based on their receipt of qualified broadband expansion funding under par. (b). A partnership, tax-option corporation, or limited liability company shall compute the amount of the credit that each of its partners, shareholders, or members may claim and shall provide that information to each of them. Partners of a partnership, shareholders of tax-option corporations, and members of limited liability companies may claim the credit in proportion to their ownership interest.
(d)
Administration.
Section 71.28 (4) (e) to (h), as it applies to the credit under s. 71.28 (4), applies to the credit under this subsection.
SB176,3
Section
3
.
71.10 (4) (fw) of the statutes is created to read:
71.10
(4)
(fw) Broadband expansion funding credit under s. 71.07 (12).
SB176,4
Section
4
.
71.21 (4) (a) of the statutes, as affected by 2025 Wisconsin Act 15, is amended to read:
71.21
(4)
(a) The amount of the credits computed by a partnership under s. 71.07 (2dm), (2dx), (2dy), (3g), (3h), (3n), (3q), (3s), (3t), (3w), (3wm), (3y), (4k), (4n), (5f), (5g), (5h), (5i), (5j), (5k), (5r), (5rm), (6n),
and
(10)
, and (12)
and passed through to partners shall be added to the partnership’s income.
SB176,5
Section
5
.
71.26 (2) (a) 4. of the statutes, as affected by 2025 Wisconsin Act 15, is amended to read:
71.26
(2)
(a) 4. Plus the amount of the credit computed under s. 71.28 (1dm), (1dx), (1dy), (3g), (3h), (3n), (3q), (3t), (3w), (3wm), (3y), (5f), (5g), (5h), (5i), (5j), (5k), (5r), (5rm), (6n),
and
(10)
, and (12)
and not passed through by a partnership, limited liability company, or tax-option corporation that has added that amount to the partnership’s, limited liability company’s, or tax-option corporation’s income under s. 71.21 (4) or 71.34 (1k) (g).
SB176,6
Section
6
.
71.28 (12) of the statutes is created to read:
71.28
(12)
Broadband expansion funding credit.
(a)
Definitions.
In this subsection:
1. “Claimant” means a person that files a claim under this subsection.
2. “Qualified broadband expansion funding” means any of the following:
a. A grant issued by this state; a political subdivision, as defined in s. 16.99 (3d), of this state; a tribal government in this state; or the federal government; or an authorized representative of the state, political subdivision, tribal government, or federal government; for broadband expansion in this state.
b. Funding from any high-cost program established by the federal communications commission under 47 USC 254, and the regulations issued under that section, for broadband expansion in this state.
(b)
Filing claims.
For taxable years beginning after December 31, 2025, and before January 1, 2031, and subject to the limitations provided in this subsection, a claimant may claim as a credit against the tax imposed under s. 71.23, up to the amount of those taxes, an amount equal to 6.32 percent of the qualified broadband expansion funding received by the claimant during the taxable year to which the claim relates.
(c)
Limitations.
1. No claimant may claim a credit under this subsection for an amount claimed as an exemption under s. 71.26 (3) (ag) 2. a.
2. Partnerships, tax-option corporations, and limited liability companies may not claim a credit under this subsection, but the eligibility for, and the amount of, the credit are based on their receipt of qualified broadband expansion funding under par. (b). A partnership, tax-option corporation, or limited liability company shall compute the amount of the credit that each of its partners, shareholders, or members may claim and shall provide that information to each of them. Partners of a partnership, shareholders of tax-option corporations, and members of limited liability companies may claim the credit in proportion to their ownership interest.
(d)
Administration.
Subsection (4) (e) to (h), as it applies to the credit under sub. (4), applies to the credit under this subsection.
SB176,7
Section
7
.
71.30 (3) (et) of the statutes is created to read:
71.30
(3)
(et) Broadband expansion funding credit under s. 71.28 (12).
SB176,8
Section
8
.
71.34 (1k) (g) of the statutes, as affected by 2025 Wisconsin Act 15, is amended to read:
71.34
(1k)
(g) An addition shall be made for credits computed by a tax-option corporation under s. 71.28 (1dm), (1dx), (1dy), (3), (3g), (3h), (3n), (3q), (3t), (3w), (3wm), (3y), (4), (5), (5f), (5g), (5h), (5i), (5j), (5k), (5r), (5rm), (6n),
and
(10)
, and (12)
and passed through to shareholders.
SB176,9
Section
9
.
71.45 (2) (a) 10. of the statutes, as affected by 2025 Wisconsin Act 15, is amended to read:
71.45
(2)
(a) 10. By adding to federal taxable income the amount of credit computed under s. 71.47 (1dm) to (1dy), (3g), (3h), (3n), (3q), (3w), (3y), (5f), (5g), (5h), (5i), (5j), (5k), (5r), (5rm), (6n),
and
(10)
, and (12)
and not passed through by a partnership, limited liability company, or tax-option corporation that has added that amount to the partnership’s, limited liability company’s, or tax-option corporation’s income under s. 71.21 (4) or 71.34 (1k) (g) and the amount of credit computed under s. 71.47 (3), (3t), (4), (4m), and (5).
SB176,10
Section
10
.
71.47 (12) of the statutes is created to read:
71.47
(12)
Broadband expansion funding credit.
(a)
Definitions.
In this subsection:
1. “Claimant” means a person that files a claim under this subsection.
2. “Qualified broadband expansion funding” means any of the following:
a. A grant issued by this state; a political subdivision, as defined in s. 16.99 (3d), of this state; a tribal government in this state; or the federal government; or an authorized representative of the state, political subdivision, tribal government, or federal government; for broadband expansion in this state.
b. Funding from any high-cost program established by the federal communications commission under 47 USC 254, and the regulations issued under that section, for broadband expansion in this state.
(b)
Filing claims.
For taxable years beginning after December 31, 2025, and before January 1, 2031, and subject to the limitations provided in this subsection, a claimant may claim as a credit against the tax imposed under s. 71.43, up to the amount of those taxes, an amount equal to 6.32 percent of the qualified broadband expansion funding received by the claimant during the taxable year to which the claim relates.
(c)
Limitations.
1. No claimant may claim a credit under this subsection for an amount claimed as an exemption under s. 71.45 (1) (d) 1.
2. Partnerships, tax-option corporations, and limited liability companies may not claim a credit under this subsection, but the eligibility for, and the amount of, the credit are based on their receipt of qualified broadband expansion funding under par. (b). A partnership, tax-option corporation, or limited liability company shall compute the amount of the credit that each of its partners, shareholders, or members may claim and shall provide that information to each of them. Partners of a partnership, shareholders of tax-option corporations, and members of limited liability companies may claim the credit in proportion to their ownership interest.
(d)
Administration.
Section 71.28 (4) (e) to (h), as it applies to the credit under s. 71.28 (4), applies to the credit under this subsection.
SB176,11
Section
11
.
71.49 (1) (et) of the statutes is created to read:
71.49
(1)
(et) Broadband expansion funding credit under s. 71.47 (12).
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