Wisconsin 2023-2024 Regular Session

Wisconsin Senate Bill SB272

Introduced
5/8/23  
Refer
5/8/23  

Caption

Refundable income tax credit for bicycle purchases and making an appropriation. (FE)

Impact

The enactment of SB272 will alter existing state tax laws to incorporate this new credit scheme, encouraging bicycle usage as a sustainable transport option while simultaneously supporting low-income families. This could lead to a notable increase in bicycle ownership and potentially foster a larger cycling community within the state. By creating a financial incentive, the bill aligns with broader goals of increasing eco-friendly behaviors and reducing carbon footprints through promoting alternative transportation methods. Furthermore, it reflects a growing recognition of the importance of accessibility in environmental legislation.

Summary

Senate Bill 272 introduces a refundable income tax credit aimed at incentivizing bicycle purchases for families, particularly those with lower income levels. The credit can be claimed for each bicycle, including electric bicycles, purchased for dependents, with an amount capped at $200 per dependent. This proposal is designed to make biking more accessible and affordable, promoting environmentally friendly transportation options among families with limited financial means. The eligibility framework specifies that only families earning below 200% of the federal poverty line can claim this credit, which underscores the bill’s focus on aiding lower-income households.

Contention

Debate surrounding SB272 may arise over the fiscal implications of implementing such a refundable tax credit, particularly concerning its funding sources and long-term sustainability. Some legislators may express concerns over whether the state can absorb the costs of the program while ensuring that it meets its budgetary commitments. Additionally, arguments may emerge regarding whether subsidies for electric bicycles disproportionately benefit a specific demographic, potentially leading to calls for broader benefit structures that include other eco-friendly Initiatives. These discussions will be essential in shaping the bill's final provisions and determining its future within legislative discussions.

Companion Bills

No companion bills found.

Previously Filed As

WI AB276

Refundable income tax credit for bicycle purchases and making an appropriation. (FE)

WI SB1112

A refundable income tax credit based on property taxes paid and making an appropriation. (FE)

WI AB1191

A refundable income tax credit based on property taxes paid and making an appropriation. (FE)

WI SB1025

Income tax credits for beginning farmers and owners of farm assets and making an appropriation. (FE)

WI AB1124

Income tax credits for beginning farmers and owners of farm assets and making an appropriation. (FE)

WI SB227

Changing the name of the earned income tax credit. (FE)

WI AB228

Changing the name of the earned income tax credit. (FE)

WI SB623

Creating a tax credit for employer child care programs and making an appropriation. (FE)

WI SB204

Creating a video game production tax credit and making an appropriation. (FE)

WI SB229

A tax credit for certain property tax increases and making an appropriation. (FE)

Similar Bills

No similar bills found.