Wisconsin 2023-2024 Regular Session

Wisconsin Assembly Bill AB248 Compare Versions

Only one version of the bill is available at this time.

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3	3	2023 - 2024 LEGISLATURE
4	4	2023 ASSEMBLY BILL 248
5	5	May 8, 2023 - Introduced by Representatives TITTL, CONLEY, ALLEN, C. ANDERSON,
6	6	BEHNKE, BALDEH, BRANDTJEN, CONSIDINE, DONOVAN, JOERS, MURSAU,
7	7	ORTIZ-VELEZ, PALMERI, STUBBS, SUBECK and WICHGERS, cosponsored by
8	8	Senators JACQUE and SPREITZER. Referred to Committee on Ways and Means.
9	9	*AUTHORS SUBJECT TO CHANGE*
10	10	AN ACT to amend 71.07 (9e) (b); and to create 71.07 (9e) (ar) of the statutes;
11	11	relating to: allowing certain married persons to claim the earned income tax
12	12	credit when filing a separate return.
13	13	Analysis by the Legislative Reference Bureau
14	14	Under current law, the Wisconsin earned income tax credit is equal to a
15	15	percentage of the federal earned income tax credit, and subject to certain exceptions,
16	16	a married claimant must file a joint return to claim both the Wisconsin EITC and the
17	17	federal EITC. This bill allows a married claimant to file a separate return to claim
18	18	the Wisconsin EITC if the claimant lives apart from the claimant's spouse when filing
19	19	the return and is unable to file a joint return because of domestic abuse. The bill
20	20	defines “domestic abuse” as 1) intentional infliction of physical pain, injury, or
21	21	illness; 2) intentional impairment of physical condition; 3) first-, second-, or
22	22	third-degree sexual assault; or 4) a physical act that may cause reasonable fear of
23	23	imminent engagement in any of the conduct listed above. Under the bill, the amount
24	24	of the Wisconsin EITC is equal to the amount that the claimant would be eligible to
25	25	claim if the claimant were considered unmarried.
26	26	For further information see the state fiscal estimate, which will be printed as
27	27	an appendix to this bill.
28	28	The people of the state of Wisconsin, represented in senate and assembly, do
29	29	enact as follows:
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34	34	SECTION 1 ASSEMBLY BILL 248
35	35	SECTION 1. 71.07 (9e) (ar) of the statutes is created to read:
36	36	71.07 (9e) (ar) For taxable years beginning after December 31, 2022, a married
37	37	person who lives apart from the person's spouse when filing a separate return and
38	38	is unable to file a joint return because of domestic abuse, as defined in s. 968.075 (1)
39	39	(a), may credit against the tax imposed under s. 71.02 an amount equal to one of the
40	40	following percentages of the federal basic earned income credit for which the person
41	41	would be eligible for the taxable year under section 32 of the Internal Revenue Code
42	42	if the person were considered unmarried:
43	43	1. If the person has one qualifying child who has the same principal place of
44	44	abode as the person, 4 percent.
45	45	2. If the person has 2 qualifying children who have the same principal place of
46	46	abode as the person, 11 percent.
47	47	3. If the person has 3 or more qualifying children who have the same principal
48	48	place of abode as the person, 34 percent.
49	49	SECTION 2. 71.07 (9e) (b) of the statutes is amended to read:
50	50	71.07 (9e) (b) No credit may be allowed under this subsection par. (aj) to
51	51	married persons, except married persons living apart who are treated as single
52	52	under section 7703 (b) of the internal revenue code, if the husband and wife report
53	53	their income on separate income tax returns for the taxable year.
54	54	(END)
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