| 1 | 1 | | LRB-2789/1 |
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| 2 | 2 | | JK:cdc |
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| 3 | 3 | | 2023 - 2024 LEGISLATURE |
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| 4 | 4 | | 2023 ASSEMBLY BILL 364 |
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| 5 | 5 | | July 27, 2023 - Introduced by Representatives NEDWESKI, MACCO, ARMSTRONG, |
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| 6 | 6 | | BINSFELD, BRANDTJEN, DITTRICH, EDMING, GUNDRUM, GUSTAFSON, KITCHENS, |
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| 7 | 7 | | MOSES, MURPHY, O'CONNOR, RETTINGER, SNODGRASS, STEFFEN and WICHGERS, |
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| 8 | 8 | | cosponsored by Senators H UTTON, BALLWEG, CABRAL-GUEVARA, NASS, |
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| 9 | 9 | | SPREITZER, WANGGAARD, MARKLEIN and KNODL. Referred to Committee on |
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| 10 | 10 | | Ways and Means. |
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| 11 | 11 | | ***AUTHORS SUBJECT TO CHANGE*** |
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| 12 | 12 | | AN ACT to create 71.98 (10) of the statutes; relating to: adopting federal tax law |
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| 13 | 13 | | changes regarding contributions to a health savings account and telehealth |
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| 14 | 14 | | services. |
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| 15 | 15 | | Analysis by the Legislative Reference Bureau |
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| 16 | 16 | | This bill adopts, for state income tax purposes, changes to the federal Internal |
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| 17 | 17 | | Revenue Code relating to telehealth services and other remote care services. Under |
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| 18 | 18 | | the bill, generally, an individual may claim as a state income tax deduction the |
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| 19 | 19 | | amount of his or her contribution to a health savings account, if the individual is |
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| 20 | 20 | | covered by a health plan considered a high deductible health plan under federal law |
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| 21 | 21 | | even if the plan does not provide a deductible for telehealth or other remote care |
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| 22 | 22 | | services. |
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| 23 | 23 | | For further information see the state fiscal estimate, which will be printed as |
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| 24 | 24 | | an appendix to this bill. |
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| 25 | 25 | | The people of the state of Wisconsin, represented in senate and assembly, do |
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| 26 | 26 | | enact as follows: |
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| 27 | 27 | | SECTION 1. 71.98 (10) of the statutes is created to read: |
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| 28 | 28 | | 71.98 (10) HIGH DEDUCTIBLE PLAN; TELEHEALTH SERVICES. For taxable years |
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| 29 | 29 | | beginning after December 31, 2021, section 307 of division P of Public Law 117-103 |
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| 35 | 35 | | 6 - 2 -2023 - 2024 Legislature LRB-2789/1 |
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| 36 | 36 | | JK:cdc |
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| 37 | 37 | | SECTION 1 ASSEMBLY BILL 364 |
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| 38 | 38 | | and section 4151 of division FF of P.L. 117-328, relating to treating a health plan as |
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| 39 | 39 | | a high deductible health plan even if it fails to have a deductible for telehealth or |
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| 40 | 40 | | other remote care services. |
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| 41 | 41 | | (END) |
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