Wisconsin Legislative Council
ACT MEMO
One Ea st Ma in Stre e t, Suite 401 • Ma dison, W I 53703 • (608) 266-1304 • le g.council@le gis.wisconsin.gov • http://www.le gis.wisconsin.gov/lc
Prepared by: Scott Grosz, Principal Attorney October 27, 2023
2023 Wisconsin Act 35
[2023 Assembly Bill 364]
Telehealth and Health Savings
Account Contributions
2023 WISCONSIN ACT 35
For taxable years beginning after 2021, 2023 Wisconsin Act 35 modifies Wisconsin’s income tax code to
conform, on an on-going basis, to certain Internal Revenue Code definitions and special rules relating
to health savings account (HSA) contributions and high-deductible health plans (HDHPs). The current
federal provisions, arising under the Consolidated Appropriations Act of 2022 and Consolidated
Appropriations Act of 2023, authorize a deduction from income for contributions to an HSA if the
individual is covered by an HDHP even if the plan does not provide a deductible for telehealth services.
Effective date: October 27, 2023
For a full history of the bill, visit the Legislature’s bill history page.
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