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.

PurposeAgencyContact InfoProgram
Broadband expansionPublic Service Commission dennis.klaila@wisconsin.gov Broadband Expansion Grants
Privately-owned movie theater grant programWI Department of Administration DOACOVIDMovieTheaterGrants@wisconsin.gov COVID-19 Movie Theater Grant Program
Nonprofit grant programWI Department of Administration DOACovidNonprofitGrant@wisconsin.gov COVID Pandemic Response Nonprofit Grant Program
Tourism grant programWI Department of Tourism TourismCARES@travelwisconsin.com TRAVEL Stimulus Grant Program
Cultural organization grant programWI Department of Administration DOACovidCulturalGrant@wisconsin.gov COVID-19 Cultural Organization Grant Program
Music and performance venue grantsWI Department of Administration DOACOVIDEntertainmentVenueGrants@wisconsin.gov COVID-19 Live Music and Entertainment Venue Grant Program
Lodging industry grantsWI Department of Administration DOACOVIDLodgingGrants@wisconsin.gov COVID-19 Lodging Grant Program
Low-income home energy assistanceWI Department of Administration - Home Energy PlusLandon Williams
(608) 267-9376		 Wisconsin Home Energy Assistance Program (WHEAP) and Weatherization
Rental assistance programLocal WI Community Action Programs & WI Department of Administration Landon Williams
WRAP-CAP Contacts		 Wisconsin Rental Assistance Program (WRAP)
Supplemental childcare grantsWI Department of Children and Families(608) 535-3650
DCFDECECOVID19CCPayments@wisconsin.gov
Food insecurity initiativeWI Department of Agriculture, Trade, and Consumer Protection DATCPFoodSecurityInitiative@wisconsin.gov Food Security Initiative
Farm support grant programWI Department of Revenue(608) 266-2772
DORFarmSupport@wisconsin.gov		 Wisconsin Farm Support Program
Grants to small businessesWI Economic Development Corporation(608) 210-6700
Grants to small businessesWI Department of Revenue(608) 266-2772
DORWeAreAllIn@wisconsin.gov
Ethanol industry assistanceWI 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:

MS 5-77
WISCONSIN DEPARTMENT OF REVENUE
Customer Service Bureau
PO Box 8949
Madison, WI 53708-8949
Phone: (608) 266-2772
Fax: (608) 267-1030
Email additional questions to DORIncome@wisconsin.gov

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

Guidance Document Number: 100280

March 2, 2021