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Steering Committee on Income Tax

Chair: Rep. Robin Vos
Vice Chair: Rep. Dale P. Kooyenga
Legislative Council Staff:  Dan Schmidt and Scott Grosz
Member List 

The steering committee is directed to: conduct information symposia and develop recommendations regarding Wisconsinís income tax code. The committee shall: review Wisconsinís current income tax code, the income tax codes of other states, and previously proposed methods for state tax code reform; consider the social and economic effects of tax code reforms as applied to individual and corporate taxpayers as well as the fiscal effects on state revenues; and develop recommendations, in the form of a committee report, for income tax reform that would improve economic growth for residents and businesses in the State of Wisconsin.

 Travel Voucher

December 14, 2012 Mail Ballot
October 18, 2012 Meeting
  • 5 Guiding Principles
  • Presentation by Wisconsin Institute of Certified Public Accountants, Recommendations for Wisconsin Legislative Changes.
    • Testimony, Richard Kollauf, JD, CPA, Director, Vogel Consulting Group, S.C.
    • PowerPoint, Richard Kollauf, JD, CPA, Director, Vogel Consulting Group, S.C.
    • Testimony, Michael Friedman, CPA, JD, Tax Director, Scribner, Cohen and Company, S.C.
    • Testimony, Henry Jasper, CPA, MST.
  • Tax Policy Handbook for State Legislators, prepared by the Fiscal Affairs Program, National Conference of State Legislature.
  • Presentation by John Koskinen, Chief Economist, Division of Research and Policy, Department of Revenue.
September 6, 2012 Meeting
  • Memo summarizing states with a flat income tax rate and related exemptions. 
  • Spreadsheet "AggStats-96-10 shares" contains three summaries on the final sheet describing: 1) Share of Filers by Income Category, 2) Share of Wisconsin Adjusted Gross Income by Income Category; and 3) Share of Net Taxes by Income Category.  The preceding sheets provide the supporting data for the summary.
  • Spreadsheet "2010 Aggregate Statistics" has the most recent information relating to both the number of returns and the amounts claimed for exemptions, subtractions, and credits. 
  • Wisconsin Tax Incidence Study, Department of Revenue (December 16, 2004).
  • Memo summarizing the Department of Revenue's collections and compliance initiatives, including audit staffing and a breakdown of delinquent taxes by type.
  • Spreadsheet summarizing IRS information relating to Individual Income and Tax Data, by State and Size of Adjusted Gross Income (Tax Year 2010).
  • Map of states indicating the average effective income tax rates for the bottom 20% of income level. 
  • PowerPoint presentation by Matt Gardner, Executive Director, Institute on Taxation and Economic Policy.
  • PowerPoint presentation by Andrew Reschovsky, Professor, Public Affairs and Applied Economics, La Follette School of Public Affairs.
  • Magazine, The Nation's First, The State's Largest The State Income Tax:  Magnitude, Incidence, and Complexity (April 2012), distributed by Todd Berry, President, Wisconsin Taxpayers Alliance.
  • Handouts submitted by Joseph Henchman, Vice President, Tax Foundation:
    • Wisconsin Tax Facts and Comparisons
    • Handout, State-Specific Details
    • Table, Wisconsin State-Local Tax Burden Compared to U.S. Average (1977-2009)
July 25, 2012 Meeting
  • Memo No. 1 (plus attachments), State Individual Income Tax Forms (July 24, 2012).
  • Memo, Rankings on State and Local Government Revenues and Expenditures, from Rob Reinhardt, Program Supervisor, Legislative Fiscal Bureau (July 25, 2012).
  • Report, Individual Income Tax Provisions in the States, prepared by Rick Olin, Legislative Fiscal Bureau (July 2012).
  • Memo, Information on Adjusted Gross Income and Net Individual Income Tax Liability for Six Tax Years, prepared by Rick Olin, Legislative Fiscal Bureau (July 30, 2012).
  • Presentation, by John Koskinen, Chief Economist, Division of Research and Policy, Department of Revenue.
June 26, 2012 Meeting