Wisconsin 2023-2024 Regular Session

Wisconsin Assembly Bill AB820 Compare Versions

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

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3	3	2023 - 2024 LEGISLATURE
4	4	2023 ASSEMBLY BILL 820
5	5	December 8, 2023 - Introduced by Representatives MACCO, ORTIZ-VELEZ, KITCHENS,
6	6	CONLEY, GOYKE, O'CONNOR, C. ANDERSON, J. ANDERSON, BALDEH, BARE,
7	7	CONSIDINE, EMERSON, HONG, JOERS, MADISON, MURSAU, NEUBAUER, OHNSTAD
8	8	and SNYDER, cosponsored by Senators TAYLOR, JAMES, AGARD, CARPENTER,
9	9	LARSON, ROYS and SPREITZER. Referred to Committee on W orkforce
10	10	Development and Economic Opportunities.
11	11	*AUTHORS SUBJECT TO CHANGE*
12	12	AN ACT to create 71.07 (5re) and 71.10 (4) (cdm) of the statutes; relating to: a
13	13	tax credit for recipients of deferred action under the Deferred Action for
14	14	Childhood Arrivals program.
15	15	Analysis by the Legislative Reference Bureau
16	16	This bill creates a $250 nonrefundable income tax credit for persons who have
17	17	been granted deferred action under the Deferred Action for Childhood Arrivals
18	18	program of the U.S. Department of Homeland Security.
19	19	For further information see the state fiscal estimate, which will be printed as
20	20	an appendix to this bill.
21	21	The people of the state of Wisconsin, represented in senate and assembly, do
22	22	enact as follows:
23	23	SECTION 1. 71.07 (5re) of the statutes is created to read:
24	24	71.07 (5re) DACA RECIPIENT CREDIT. (a) Definitions. In this subsection:
25	25	1. “Claimant” means a person who files a claim under this subsection and who
26	26	has been granted deferred action under the deferred action for childhood arrivals
27	27	program if that deferred action is not expired.
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35	35	8 - 2 -2023 - 2024 Legislature LRB-1528/1
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37	37	SECTION 1 ASSEMBLY BILL 820
38	38	2. “Deferred action for childhood arrivals program” means the federal deferred
39	39	action for childhood arrivals program of the federal department of homeland
40	40	security.
41	41	(b) Filing claims. For taxable years beginning after December 31, 2023, and
42	42	subject to the limitation provided in this subsection, a claimant may claim as a credit
43	43	against the tax imposed under s. 71.02, up to the amount of those taxes, an amount
44	44	equal to $250.
45	45	(c) Limitations. 1. No credit may be allowed under this subsection unless the
46	46	claimant includes with the claimant's return copies of the claimant's notices received
47	47	from the federal department of homeland security demonstrating payment of all fees
48	48	required for being granted deferred action under the deferred action for childhood
49	49	arrivals program and the deferred action referenced in the notices is not expired.
50	50	2. No credit may be allowed under this subsection unless it is claimed within
51	51	the period specified in s. 71.75 (2).
52	52	(d) Administration. Subsection (9e) (d), to the extent that it applies to the credit
53	53	under that subsection, applies to the credit under this subsection.
54	54	SECTION 2. 71.10 (4) (cdm) of the statutes is created to read:
55	55	71.10 (4) (cdm) DACA recipient credit under s. 71.07 (5re).
56	56	(END)
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