Wisconsin Provides Roundup of Tax-Exempt COVID-19 Relief Programs

State Grant Programs Funded by the Coronavirus Relief Fund That Are Excluded From Wisconsin Income

On February 18, 2021, 2021 Wisconsin Act 1 was enacted. The Act provided that income received in the form of allocations issued by Wisconsin with money received from the coronavirus relief fund authorized under 42 USC 801 and used for any of the purposes in the chart below is exempt from Wisconsin income and franchise tax. More information about these programs is provided in the chart below.

An individual who received a cash grant may not exclude such income from household income when computing their homestead credit.

If you received a grant and are unsure whether it is from one of these programs, contact the agency listed below.

Purpose	Agency	Contact Info	Program
Broadband expansion	Public Service Commission	dennis.klaila@wisconsin.gov	Broadband Expansion Grants
Privately-owned movie theater grant program	WI Department of Administration	DOACOVIDMovieTheaterGrants@wisconsin.gov	COVID-19 Movie Theater Grant Program
Nonprofit grant program	WI Department of Administration	DOACovidNonprofitGrant@wisconsin.gov	COVID Pandemic Response Nonprofit Grant Program
Tourism grant program	WI Department of Tourism	TourismCARES@travelwisconsin.com	TRAVEL Stimulus Grant Program
Cultural organization grant program	WI Department of Administration	DOACovidCulturalGrant@wisconsin.gov	COVID-19 Cultural Organization Grant Program
Music and performance venue grants	WI Department of Administration	DOACOVIDEntertainmentVenueGrants@wisconsin.gov	COVID-19 Live Music and Entertainment Venue Grant Program
Lodging industry grants	WI Department of Administration	DOACOVIDLodgingGrants@wisconsin.gov	COVID-19 Lodging Grant Program
Low-income home energy assistance	WI Department of Administration — Home Energy Plus	Landon Williams (608) 267-9376	Wisconsin Home Energy Assistance Program (WHEAP) and Weatherization
Rental assistance program	Local WI Community Action Programs & WI Department of Administration	Landon Williams WRAP-CAP Contacts	Wisconsin Rental Assistance Program (WRAP)
Supplemental childcare	WI Department of Children and Families	(608) 535-3650 DCFDECECOVID19CCPayments@wisconsin.gov	Child Care Counts Supplementary Payment Program — Round 1 Child CareCounts Supplementary Payment Program — Round 2
Food insecurity initiative	WI Department of Agriculture, Trade, and Consumer Protection	DATCPFoodSecurityInitiative@wisconsin.gov	Food Security Initiative
Farm support grant program	WI Department of Revenue	(608) 266-2772 DORFarmSupport@wisconsin.gov	Wisconsin Farm Support Program
Grants to small businesses	WI Economic Development Corporation	(608) 210-6700	We're All In Small Business Grant Program — Phase 1 We're All Innovating Contest
Grants to small businesses	WI Department of Revenue	(608) 266-2772 DORWeAreAllIn@wisconsin.gov	We're All In Small Business Grant Program — Phase 2 We're All In For Wisconsin Restaurants
Ethanol industry assistance	WI Department of Agriculture, Trade, and Consumer Protection	(608) 224-5001	Ethanol Industry Assistance

Applicable Laws and Rules

This document provides statements or interpretations of ch. 71, Wis. Stats., and ch. Tax 14, Wis. Adm. Code, enacted as of March 2, 2021. Laws or rules enacted and in effect after this date, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to this date that is contrary to the information in this document is superseded by this document, pursuant to sec. 73.16(2)(a), Wis. Stats.

FOR QUESTIONS OR COMMENTS CONTACT:

The department welcomes your input on our guidance. Submit comments on this guidance document.

Guidance Document Number: 100280

March 2, 2020