Wisconsin 2023-2024 Regular Session

Wisconsin Senate Bill SB453

Introduced
9/29/23  
Refer
9/29/23  

Caption

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

Impact

The implementation of SB453 would directly modify sections of the state statute regarding the earned income tax credit. By adjusting the EITC percentages, the bill is poised to increase the amount families can receive through this tax mechanism, positively influencing the economic situation of many low-income households. It aims to make Wisconsin's tax credit more competitive compared to other states and could serve as a vital tool for local economic development through enhanced consumer spending by supported families.

Summary

Senate Bill 453 aims to increase the Wisconsin earned income tax credit (EITC) for individuals with fewer than three qualifying children. Under existing law, the EITC is set as a percentage of the federal EITC, which currently offers a 4% credit for one qualifying child, 11% for two, and 34% for three or more. The bill proposes enhancements to these percentages, raising them to 16%, 25%, and maintaining 34% respectively. This change intends to provide more substantial financial support to lower-income workers with dependent children, thereby increasing their disposable income and reducing poverty levels.

Contention

Some potential points of contention around SB453 might include discussions on the scope of beneficiaries and the fiscal implications of increasing the EITC percentages. Advocates argue that the increased credit is essential for reducing financial stress among lower-income families, while opponents may express concerns about budgetary impacts on the state's finances and whether such enhancements would put additional strain on taxpayers. As the EITC is refundable, the challenge remains to ensure it benefits those most in need without jeopardizing overall state revenue.

Companion Bills

No companion bills found.

Previously Filed As

WI AB471

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 SB243

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

WI AB248

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 AB20

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

WI AB50

State finances and appropriations, constituting the executive budget act of the 2025 legislature. (FE)

WI AB1593

Personal income taxes: earned income credit.

WI AB2066

Personal income taxes: credit: earned income: eligible individual.

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