Date of enactment:
2023 Assembly Bill 1022 Date of publication*:
2023 WISCONSIN ACT
AN ACT to amend 71.07 (6) (am) 2. d.; and to create 71.07 (6) (am) 2. e. of the statutes; relating to: the married
persons credit.
The people of the state of Wisconsin, represented in
senate and assembly, do enact as follows:
SECTION 1. 71.07 (6) (am) 2. d. of the statutes is
amended to read:
71.07 (6) (am) 2. d. For taxable years beginning after
December 31, 2000, and before January 1, 2024, 3 per-
cent of the earned income of the spouse with the lower
earned income, but not more than $480.
SECTION 2. 71.07 (6) (am) 2. e. of the statutes is cre-
ated to read:
71.07 (6) (am) 2. e. For taxable years beginning after
December 31, 2023, 3 percent of the earned income of
the spouse with the lower earned income, but not more
than $870.
* Section 991.11, WISCONSIN STATUTES: Effective date of acts. “Every act and every portion of an act enacted by the legislature over the governor’s
partial veto which does not expressly prescribe the time when it takes effect shall take effect on the day after its date of publication.”