Date of enactment: October 25, 2023
2023 Assembly Bill 364 Date of publication*: October 26, 2023
2023 WISCONSIN ACT 35
AN ACT to amend 71.98 (1) of the statutes; relating to: adopting federal tax law changes regarding contributions
to a health savings account and telehealth services.
The people of the state of Wisconsin, represented in
senate and assembly, do enact as follows:
SECTION 1m. 71.98 (1) of the statutes is amended to
read:
71.98 (1) HEALTH SAVINGS ACCOUNTS. Sections 106
(d), 220 (f) (5) (A), 223, and 408 (d) (9) of the Internal
Revenue Code, all as amended to December 31, 2010,
and relating to health savings accounts, except that sec-
tion 223 (c) of the Internal Revenue Code in effect for
federal purposes applies for taxable years beginning after
December 31, 2021.
* Section 991.11, WISCONSIN STATUTES: Effective date of acts. “Every act and every portion of an act enacted by the legislature over the governor’s
partial veto which does not expressly prescribe the time when it takes effect shall take effect on the day after its date of publication.”