Wisconsin 2023-2024 Regular Session

Wisconsin Assembly Bill AB276

Introduced
5/17/23  
Refer
5/17/23  

Caption

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

Impact

If enacted, AB276 would amend existing tax laws in Wisconsin to include provisions for the newly created bicycle credit. This would allow eligible families to claim a tax credit for their bicycle purchases to ease the financial burden of accessing alternative modes of transportation. The introduction of such a measure reflects a growing trend towards promoting environmentally sustainable practices and improving public health through increased physical activity associated with cycling.

Summary

Assembly Bill 276 proposes a refundable income tax credit for individuals purchasing bicycles, including electric bicycles, for their dependents. This new credit aims to encourage bicycle usage by providing a financial incentive, specifically targeting families with income levels up to 200 percent of the federal poverty line. The proposed credit is capped at $200 per dependent, which aims to make bicycling more accessible for lower-income families and promote environmentally friendly transportation options within the community.

Contention

Although the bill seems to have good intentions, there may be points of contention surrounding the qualifications for the credit. Critics might argue that the income cutoff could limit access for many families that could benefit from the subsidy but do not meet the federal poverty level specifications. Additionally, the requirement for documenting the purchase with potential scrutiny from tax authorities may create barriers for low-income individuals who are less familiar with tax filing processes.

Companion Bills

No companion bills found.

Previously Filed As

WI SB272

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

WI AB333

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

WI SB344

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

WI AB1191

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

WI SB1112

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

WI SB1025

Income tax credits for beginning farmers and owners of farm assets and making an appropriation. (FE)

WI AB1124

Income tax credits for beginning farmers and owners of farm assets and making an appropriation. (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 AB204

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

Similar Bills

No similar bills found.