Wisconsin 2023-2024 Regular Session

Wisconsin Assembly Bill AB343 Compare Versions

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

Old	New	Differences
1	1	LRB-3376/1
2	2	JK&KP:amn&cjs
3	3	2023 - 2024 LEGISLATURE
4	4	2023 ASSEMBLY BILL 343
5	5	June 30, 2023 - Introduced by Representatives SNYDER, ROZAR, ALLEN, ARMSTRONG,
6	6	BEHNKE, BODDEN, BRANDTJEN, DONOVAN, EDMING, GUNDRUM, GUSTAFSON,
7	7	HURD, KRUG, MAGNAFICI, MAXEY, MURPHY, MURSAU, NEDWESKI, O'CONNOR,
8	8	PENTERMAN, RETTINGER, SCHMIDT, SCHRAA, STEFFEN, TUSLER and WICHGERS,
9	9	cosponsored by Senators QUINN, BRADLEY, HUTTON, JACQUE, JAGLER, JAMES,
10	10	NASS, TESTIN and TOMCZYK. Referred to Committee on Ways and Means.
11	11	*AUTHORS SUBJECT TO CHANGE*
12	12	AN ACT to amend 71.05 (23) (b) 2.; and to create 71.01 (1mb) of the statutes;
13	13	relating to: designating an unborn child as a dependent for income tax
14	14	purposes and increasing the income tax exemption for a dependent.
15	15	Analysis by the Legislative Reference Bureau
16	16	Under this bill, for purposes of claiming an income tax exemption, subtraction,
17	17	or credit, the term “dependent” includes an unborn child, and an unborn child is
18	18	considered a dependent beginning in the taxable year in which a person who is
19	19	qualified to perform an ultrasound detects a fetal heartbeat in the unborn child. The
20	20	bill also increases the individual income tax exemption for a taxpayer's dependent
21	21	from $700 to $1,000. Under the bill, no individual may claim the exemption for an
22	22	unborn child unless the individual submits with his or her tax return an attestation
23	23	from a person qualified to perform an ultrasound that the person has detected a fetal
24	24	heartbeat. In addition, no individual may claim the exemption for a pregnancy that
25	25	ends in an abortion.
26	26	Because this bill relates to an exemption from state or local taxes, it may be
27	27	referred to the Joint Survey Committee on Tax Exemptions for a report to be printed
28	28	as an appendix to the bill.
29	29	For further information see the state fiscal estimate, which will be printed as
30	30	an appendix to this bill.
31	31	The people of the state of Wisconsin, represented in senate and assembly, do
32	32	enact as follows:
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35	35	3 - 2 -2023 - 2024 Legislature LRB-3376/1
36	36	JK&KP:amn&cjs
37	37	SECTION 1 ASSEMBLY BILL 343
38	38	SECTION 1. 71.01 (1mb) of the statutes is created to read:
39	39	71.01 (1mb) For purposes of claiming an exemption, subtraction, or credit
40	40	under this subchapter, “dependent” includes an unborn child, and an unborn child
41	41	is considered a dependent beginning in the taxable year in which a person who is
42	42	qualified to perform an ultrasound detects a fetal heartbeat in the unborn child.
43	43	SECTION 2. 71.05 (23) (b) 2. of the statutes is amended to read:
44	44	71.05 (23) (b) 2. An exemption of $700 $1,000 for each dependent, as defined
45	45	under section 152 of the Internal Revenue Code but subject to s. 71.01 (1mb), of the
46	46	taxpayer. No taxpayer may claim the exemption under this subdivision for a
47	47	dependent who is an unborn child unless the taxpayer submits with his or her return
48	48	an attestation from a person who is qualified to perform an ultrasound that the
49	49	person has detected a fetal heartbeat in the unborn child. No taxpayer may claim
50	50	the exemption under this subdivision for a pregnancy that ends in an abortion, as
51	51	defined in s. 253.10 (2) (a).
52	52	SECTION 3.0Nonstatutory provisions.
53	53	(1) LEGISLATIVE FINDINGS. The legislature of the State of Wisconsin finds and
54	54	declares all of the following:
55	55	(a) Human life begins at conception.
56	56	(b) During the embryonic stage of pregnancy, the heart of an unborn child
57	57	begins to beat.
58	58	(c) Less than 5 percent of all natural pregnancies end in spontaneous
59	59	miscarriage after detection of cardiac activity, which makes fetal heartbeat a key
60	60	medical indicator that an unborn child is likely to achieve the capacity for a live birth.
61	61	SECTION 4.0Initial applicability.
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85	85	24 - 3 -2023 - 2024 Legislature
86	86	LRB-3376/1
87	87	JK&KP:amn&cjs
88	88	SECTION 4
89	89	ASSEMBLY BILL 343
90	90	(1) This act first applies to taxable years beginning on January 1, 2023.
91	91	(END)
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