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AB 934

Relating to: eliminating the definition of relative for purposes of the lottery; the definition of taxable property in a tax incremental district; the order of certain withholdings and deposits in income tax computations; and eliminating an adjustment made to the economic development surcharge for certain businesses (suggested as remedial legislation by the Department of Revenue).

2025-2026 Regular Session

Wisconsin tax bill eliminates lottery relative definition, adjusts TID property taxation, reorders tax withholdings, and removes business surcharge adjustment.

Published 3-28-2026
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WeVote Research Nonpartisan
Bill Summary · AB 934

Legislative bill overview

AB 934 is a technical "remedial" bill that makes four separate clarifications to Wisconsin tax and revenue law: it removes the definition of "relative" from lottery regulations, adjusts how taxable property is defined within tax incremental districts, reorders certain income tax withholding and deposit procedures, and eliminates a specific economic development surcharge adjustment for certain businesses. The bill was introduced by the Law Revision Committee, suggesting these are primarily housekeeping corrections to existing statutes.

Why is this important

Though technical in nature, these changes affect how Wisconsin administers taxes, lottery regulations, and economic development incentives. Even small adjustments to tax computation order or property definitions can impact revenue collection, local government budgets (particularly in tax incremental districts), and how businesses calculate their obligations. The Department of Revenue's recommendation suggests these changes clarify ambiguities or remove outdated provisions in current law.

Potential points of contention

  • Lottery definition removal: Eliminating the "relative" definition may affect who can claim lottery prizes or participate in lottery-related legal matters; unclear whether this broadens or restricts eligibility
  • Tax incremental district property definitions: Changes to what counts as "taxable property" could shift tax burdens between municipalities and property owners, potentially affecting local government funding
  • Economic development surcharge adjustment: Removing this adjustment may increase costs for certain businesses or reduce incentives, depending on whether it was beneficial or a previous loophole

Compiled from official sources — confirm details with the bill’s official record.

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