Relating to: the length of the recognition period for built-in gains tax; the evidentiary standard for proving a transaction has economic substance; participation by the Department of Revenue in the Multistate Tax Commission Audit Program; and reliance by a taxpayer on past audits by the Department of Revenue. (FE)
Bill status
in committee
1 of 4 stages cleared
Introduction
Apr 2017
Committee Review
Floor Vote
Governor
Introduced Apr 20, 2017
Last action Jan 23, 2018
Floor votes
How they voted
No floor votes recorded yet.
Full legislative history
Actions timeline
Total actions
6
Key actions
0
Committee
1
Amendments
1
Jan 23, 2018
Introduced
Assembly Amendment 1 offered by Representative Katsma
legislature
Apr 20, 2017
Committee
Read first time and referred to Committee on Ways and Means
legislature
Apr 20, 2017
Introduced
Introduced by Representatives Katsma, Macco, Bernier, E. Brooks, R. Brooks, Duchow, Gannon, Hutton, Jacque, Jarchow, Kooyenga, Kremer, Kuglitsch, Kulp, Murphy, Neylon, Ripp, Skowronski and Tauchen;
cosponsored by Senators Marklein, Craig, Kapenga, Nass, Olsen and Stroebel
legislature
15 primary · 0 co-sponsors
Sponsors
Role
Legislator
Party
State
District
P
Adam Jarchow
RRepublican
P
Adam Neylon
RRepublican
P
Bob Gannon
RRepublican
P
Bob Kulp
RRepublican
P
Cindi Duchow
RRepublican
P
Dale Kooyenga
RRepublican
P
Dave Murphy
RRepublican
P
Gary Tauchen
RRepublican
P
Jesse Kremer
RRepublican
P
John Macco
RRepublican
P
Keith Ripp
RRepublican
P
Ken Skowronski
RRepublican
P
Mike Kuglitsch
RRepublican
P
Rob Hutton
RRepublican
P
Terry Katsma
RRepublican
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