Tax Break Tracker Individual Entry
Each individual entry is a single program reported by a single jurisdiction in a given fiscal year. Because we want to track the level and quality of disclosure as well as the content, the values below -- with the exception of program names -- are entered exactly as they are reported. See our user guide for more explanations.
State:
Wisconsin
Reporting Jurisdiction:
Wisconsin
Jurisdiction type
:
State

Fiscal year ending In:
2018
Program name:
Low Income Housing Tax Credit
Program purpose
:
Affordable housing

Statutory authority
:
Wisconsin Statutes 234.45

Abating jurisdiction(s)
:
State of Wisconsin

Applicable taxes:
Income Tax
Method of abatement
:
Tax credit

Provisions for recapture
:
Department of Revenue may recover the credit based on the amount determined under section 42(j) of the Internal Revenue Code

Gross revenue loss
:
not reported

Reimbursement / offset
:
not reported

Net revenue loss
:
not reported

Type of loss
:
Active

Additional notes on dislosure:
Administered by Wisconsin Housing and Economic Development Authority