Wisconsin 2023-2024 Regular Session

Wisconsin Assembly Bill AB793

Introduced
12/8/23  
Refer
12/8/23  
Report Pass
1/18/24  
Refer
1/18/24  
Engrossed
2/13/24  
Refer
2/19/24  
Refer
3/11/24  
Enrolled
3/15/24  
Chaptered
3/21/24  

Caption

Modifying the tax treatment of college savings accounts and the employee college savings account contribution credit. (FE)

Impact

The legislative changes brought about by AB793 are expected to provide significant fiscal incentives for residents to save for future educational expenses. By modifying existing statutes to increase the allowable deductions per beneficiary and implement annual adjustments based on inflation through the consumer price index, AB793 addresses concerns around rising education costs. This bill is anticipated to not only enhance the Texas college savings program but also to bolster local economies by encouraging investments in education and workforce development.

Summary

Assembly Bill 793, also known as the College Savings Account Taxation Modification Bill, seeks to amend the tax treatment of college savings accounts and enhance the employee college savings account contribution credit in Wisconsin. One of the primary changes proposed by AB793 is the adjustment to the contribution limits and tax credits available to individuals and employers contributing to these college savings accounts, particularly in line with the federal guidelines under 26 USC 529. The bill aims to encourage savings for educational purposes by making tax deductions and credits more accessible and beneficial for both employees and employers.

Sentiment

The general sentiment around AB793 appears supportive, especially among educational advocacy groups and financial advisors who view it as a necessary step towards making higher education more affordable. While there is a consensus among proponents regarding the benefits of the adjustments, concerns have been raised about whether the increased credits and deductions will sufficiently address the financial barriers that many families face in funding higher education. Detractors have suggested that more comprehensive solutions are needed beyond tax incentives.

Contention

Notable points of contention around AB793 revolve around the adequacy of the proposed changes to address the broader issues of college affordability. Critics argue that while tax credits may help, they do not directly reduce tuition costs and may disproportionately benefit higher-income families who can afford to save large sums for education. Proponents counter that enhancing these credits is a critical incremental step that will foster a culture of saving for education. The bill is also set against the backdrop of ongoing discussions about state funding for higher education and efforts to reduce the financial burden on students.

Companion Bills

No companion bills found.

Previously Filed As

WI SB752

Modifying the tax treatment of college savings accounts and the employee college savings account contribution credit. (FE)

WI HB1740

Income tax, state; contributions to Virginia College Savings Plan accounts.

WI HB240

Income tax, state; contributions to Virginia College Savings Plan accounts, report.

WI HB240

Income tax, state; contributions to Virginia College Savings Plan accounts, report.

WI HB1045

529 college savings accounts.

WI SB950

Creating a WisKids savings account program within the college savings program and making an appropriation. (FE)

WI AB1012

Creating a WisKids savings account program within the college savings program and making an appropriation. (FE)

WI HB2064

Establishing the Kansas employee emergency savings account (KEESA) program to allow eligible employers to establish employee savings accounts, providing an income and privilege tax credit for certain eligible employer deposits to such employee savings accounts and providing a subtraction modification for certain employee deposits to such savings accounts.

WI HB2090

Establishing the Kansas employee emergency savings account (KEESA) program to allow eligible employers to establish employee savings accounts, providing an income and privilege tax credit for certain eligible employer deposits to such employee savings accounts and providing a subtraction modification for certain employee deposits to such savings accounts.

WI HB1367

Income tax, state; tax credit for employer contributions to Virginia College Savings Plan accounts.

Similar Bills

WI SB752

Modifying the tax treatment of college savings accounts and the employee college savings account contribution credit. (FE)

VT S0101

An act relating to miscellaneous workers’ compensation amendments

CA AB1723

Horse Racing Law.

VT H0217

An act relating to child care, early education, workers' compensation, and unemployment insurance

VA SB1122

Paid family and medical leave insurance program; definitions, notice requirements, civil action.

VA HB2531

Paid family and medical leave insurance program; definitions, notice requirements, civil action.

CA AB2429

Insurance: time-limited demands.

VA SB373

Paid family and medical leave insurance program; notice requirements, civil action.