Wisconsin 2023-2024 Regular Session

Wisconsin Assembly Bill AB471

Introduced
10/11/23  
Refer
10/11/23  

Caption

Increasing the earned income tax credit for claimants with fewer than three children. (FE)

Impact

The implementation of AB471 is expected to have a notable impact on state tax laws, particularly in relation to the direct financial benefits offered to lower-income earners through the EITC. By increasing the percentages of the federal credit that may be claimed on state taxes, this bill aims to alleviate some financial burdens faced by working families, potentially resulting in an increased disposable income that can stimulate local economies.

Summary

Assembly Bill 471 aims to enhance the Wisconsin earned income tax credit (EITC) for individuals with fewer than three qualifying children. The bill proposes significant increases in the percentage of the federal EITC that can be claimed by eligible individuals, specifically raising these percentages to 16 percent for those with one qualifying child, 25 percent for those with two, and maintaining it at 34 percent for those with three or more. This change is intended to provide greater tax relief for low-to-moderate income families and incentivize work among claimants.

Conclusion

In conclusion, AB471 represents a push towards enhancing financial support for low-income working families in Wisconsin through improved tax credits. As the legislative process moves forward, it will be critical for lawmakers to consider the balance between providing necessary financial assistance and maintaining governmental fiscal responsibility.

Contention

While the bill is poised to offer substantial benefits to qualifying individuals, there may be points of contention regarding its fiscal implications. Critics may express concerns about the potential strain on state revenue associated with the increased credits. Furthermore, discussions may arise surrounding the adequacy of the thresholds set for 'qualifying children' and whether this legislation sufficiently addresses the needs of all families.

Companion Bills

No companion bills found.

Previously Filed As

WI SB453

Increasing the earned income tax credit for claimants with fewer than three children. (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 AB248

Allowing certain married persons to claim the earned income tax credit when filing a separate return. (FE)

WI SB243

Allowing certain married persons to claim the earned income tax credit when filing a separate return. (FE)

WI AB20

Allowing certain married persons to claim the earned income tax credit when filing a separate return. (FE)

WI SB20

Allowing certain married persons to claim the earned income tax credit when filing a separate return. (FE)

WI AB1593

Personal income taxes: earned income credit.

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)

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