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131 Relating to: the amount of the exemption from income tax withholding requirements for employees of a county fair association.
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2011 WISCONSIN ACT
131
An Act
to amend
71.64 (8) (b) of the statutes;
relating to:
the amount of the exemption from income tax withholding requirements for employees of a county fair association.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
Section
1
.
71.64 (8) (b) of the statutes is amended to read:
71.64
(8)
(b) This subchapter shall not apply to any county fair association in regard to any employee receiving less than
$100
$500
annually in wages or salary from the association.
Section
2
.
Initial applicability.
(1) This act first applies to taxable years beginning on January 1 of the year in which this subsection takes effect, except that if this subsection takes effect after July 31 this act first applies to taxable years beginning on January 1 of the year following the year in which this subsection takes effect.