The 2013-15 state budget adopts federal rules for net operating losses for individual income tax. Beginning in 2014, net operating losses can be carried forward 20 years and carried back two years. Previous state law allowed a 15-year carry-forward but did not allow for carry-backs. Carry-forwards allowed for net business losses under the current state corporate tax code are unchanged.

Unelected Bureaucrats Now Writing Laws Via Unrestricted Rulemaking
https://www.youtube.com/watch?v=uPmnMSW4vgM After the recent Wisconsin Supreme Court ruling in Evers v. Marklein, state agencies are no longer subject to legislative oversight on rulemaking, allowing them