Date of enactment:
2023 Senate Bill 398 Date of publication*:
2023 WISCONSIN ACT
AN ACT to create 71.07 (11) and 71.10 (4) (cw) of the statutes; relating to: a tax credit for transportation services
for blind workers.
The people of the state of Wisconsin, represented in
senate and assembly, do enact as follows:
SECTION 1. 71.07 (11) of the statutes is created to
read:
71.07 (11) QUALIFYING TRANSPORTATION SERVICES
CREDIT. (a) Definitions. In this subsection:
1. “Claimant” means a person who is considered
blind under section 63 (f) (4) of the Internal Revenue
Code and who files a claim under this subsection.
2. “Qualifying transportation services” means trans-
portation services provided between a person’s place of
residence and place of employment by means of mass
transit, paratransit, taxicab, or transportation network
company, as defined in s. 440.40 (6).
(b) Filing claims. For taxable years beginning after
December 31, 2023, and subject to the limitations pro-
vided in this subsection, a claimant may claim as a credit
against the tax imposed under s. 71.02, up to the amount
of those taxes, an amount equal to 50 percent of the
amount paid by the claimant during the taxable year for
qualifying transportation services.
(c) Limitations. 1. No credit may be allowed under
this subsection for an amount paid for qualifying trans-
portation services if the source of the payment is an
amount withdrawn from an ABLE account described
under section 529A (b) (1) of the Internal Revenue Code
and if the owner of the account or other person who
deposited into the account has claimed a subtraction
under s. 71.05 (6) (b) 52. that relates to such an amount.
2. No credit may be allowed under this subsection for
an amount paid for qualifying transportation services if
the claimant is reimbursed for the amount paid.
3. The maximum amount of the credit that a claimant
may claim under this subsection in a taxable year is
$1,500.
4. No credit may be allowed under this subsection
unless it is claimed within the period specified in s. 71.75
(2).
(d) Administration. Subsection (9e) (d), to the extent
that it applies to the credit under that subsection, applies
to the credit under this subsection.
SECTION 2. 71.10 (4) (cw) of the statutes is created
to read:
71.10 (4) (cw) Qualifying transportation services
credit under s. 71.07 (11).
* 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.”