Wisconsin 2023-2024 Regular Session

Wisconsin Assembly Bill AB248

Introduced
5/8/23  
Refer
5/8/23  
Report Pass
10/19/23  
Refer
10/19/23  

Caption

Allowing certain married persons to claim the earned income tax credit when filing a separate return. (FE)

Impact

The bill modifies existing statutes, specifically related to the filing processes and qualifications for the EITC. Under current law, married individuals are generally required to file joint returns to claim both the Wisconsin and federal EITC. AB248 alters this requirement for those living apart due to domestic abuse, effectively creating a significant change in how tax benefits are accessed for some vulnerable populations. By defining domestic abuse clearly within the context of this tax law, the bill aims to empower those affected by such situations.

Summary

Assembly Bill 248 (AB248) addresses the situation of married individuals who are living apart due to circumstances surrounding domestic abuse. It allows these individuals to file for the Wisconsin Earned Income Tax Credit (EITC) as a separate return, even when they would typically need to file jointly to qualify. This provision recognizes the unique challenges faced by individuals in abusive situations, allowing them access to financial relief mechanisms without being forced to disclose their circumstances to potentially harmful partners.

Conclusion

Overall, AB248 introduces important revisions to Wisconsin state tax law, reflecting a broader commitment to support social issues that affect families in distress. It embodies a legislative acknowledgment of the financial ramifications of domestic abuse while enabling affected parties to maintain autonomy and secure credit options without unnecessary hurdles. The support for this bill indicates a shift in focus towards more inclusive tax policies.

Contention

Certain points of contention arise in discussions about AB248, particularly concerning the definition of 'domestic abuse' and its implications. Critics may question whether the criteria provided in the bill are stringent enough, or if they adequately protect those who may be living in complex or economically dependent domestic situations. Proponents, however, would argue that this measure is a crucial step in recognizing and addressing the financial realities that domestic abuse survivors face, thus promoting their fiscal independence.

Companion Bills

No companion bills found.

Previously Filed As

WI SB243

Allowing certain married persons to claim the earned income tax credit when filing a separate return. (FE)

WI AB20

Allowing certain married persons to claim the earned income tax credit when filing a separate return. (FE)

WI SB20

Allowing certain married persons to claim the earned income tax credit when filing a separate return. (FE)

WI S2003

Expands eligibility under New Jersey earned income tax credit program to allow taxpayers who are victims of domestic abuse to claim credit with filing status of married filing separately.

WI S1790

Expands eligibility under New Jersey earned income tax credit program to allow taxpayers who are victims of domestic abuse to claim credit with filing status of married filing separately.

WI SB453

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

WI AB471

Increasing the earned income tax credit for claimants with fewer than three children. (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 AB1593

Personal income taxes: earned income credit.

Similar Bills

No similar bills found.