Wisconsin 2023-2024 Regular Session

Wisconsin Assembly Bill AB228

Introduced
4/20/23  
Refer
4/20/23  
Report Pass
10/19/23  
Refer
10/19/23  

Caption

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

Impact

The impact of AB228 on state law revolves around how the credit is defined and implemented. By officially changing the name of the credit, the legislation signals an effort to reinforce the connection between earned income support and the practical needs of families in child care. This shift may also influence the perception of the program among eligible families, who might be more likely to apply for a credit that explicitly emphasizes child care. Furthermore, this amendment is expected to facilitate increased distribution of resources towards child care support for low-income families, potentially fostering better economic outcomes for these populations.

Summary

Assembly Bill 228 aims to amend existing Wisconsin statutes by changing the name of the Earned Income Tax Credit (EITC) to the Earned Income Child Care Tax Credit. This rebranding reflects a focus on providing financial assistance specifically for child care purposes, connecting the credit to the family and child care context. The bill is designed to better serve low-income families with dependent children by ensuring that the benefits of this credit are clearly understood and accessible. As it currently stands, families can receive a percentage of the federal EITC based on the number of qualifying children they have, thereby encouraging work and reducing poverty.

Contention

While the bill appears to broadly support low-income families by enhancing financial assistance for child care, points of contention may arise regarding the adequacy of the resources allocated to fund these credits. Critics could raise concerns about whether the state budget can sustain additional pressures from expanding the scope of the EITC. Questions might also be posed around the effectiveness of the rebranding and whether it will indeed result in increased uptake of the credit among eligible families, as such measures often hinge on effective communication and outreach strategies.

Companion Bills

No companion bills found.

Previously Filed As

WI SB227

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

WI AB1191

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

WI AB471

Increasing the earned income tax credit for claimants with fewer than three children. (FE)

WI SB453

Increasing the earned income tax credit for claimants with fewer than three children. (FE)

WI AB276

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

WI SB272

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 AB402

Requiring universal changing stations in certain buildings, creating a tax credit for installation of the stations, and making an appropriation. (FE)

WI AB204

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

WI SB393

Requiring universal changing stations in certain buildings, creating a tax credit for installation of the stations, and making an appropriation. (FE)

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