Date of enactment: March 22, 2024
2023 Senate Bill 868 Date of publication*: March 23, 2024
2023 WISCONSIN ACT 187
AN ACT to amend 157.06 (20); and to create 71.10 (5w), 157.06 (6) (bm) and 343.175 (1x) of the statutes; relating
to: electing to be a donor of an anatomical gift when filing income tax returns.
The people of the state of Wisconsin, represented in
senate and assembly, do enact as follows:
SECTION 1. 71.10 (5w) of the statutes is created to
read:
71.10 (5w) ANATOMICAL GIFT. (a) For taxable years
beginning after December 31, 2023, the department shall
place on the income tax form all of the following:
1. A question as to whether the individual filing the
income tax return wishes to include his or her name as a
donor of an anatomical gift in the record of potential
donors maintained by the department of transportation.
2. A statement that an affirmative response to the
question under subd. 1. authorizes an anatomical gift
under s. 157.06.
3. A statement that the individual is not required to
respond to the question under subd. 1. in order to file the
income tax return and pay taxes or receive a refund.
4. A statement that the purpose of maintaining the
record of potential donors is to facilitate the determina-
tion of whether an individual is a potential donor in the
event of his or her death.
5. A statement that the individual must be a resident
who is at least 15 years of age or an emancipated minor
to include his or her name as a donor of an anatomical gift
in the record of potential donors maintained by the
department of transportation.
(b) 1. If a resident individual answers the question
regarding anatomical gifts under par. (a) 1. in the affirma-
tive, the department shall transmit to the department of
transportation that authorization along with any other
information about the individual that the department of
health services determines to be necessary under s.
157.06 (20).
2. Persons authorizing anatomical gifts under this
subsection remain subject to s. 157.06.
SECTION 1m. 157.06 (6) (bm) of the statutes is cre-
ated to read:
157.06 (6) (bm) A donor may not revoke an anatomi-
cal gift by declining to authorize inclusion of his or her
name in the donor registry established under sub. (20)
when applying for or renewing a driver’s license or iden-
tification card, when applying for a hunting, fishing, or
trapping license, or when filing an income tax form
unless the donor expressly indicates his or her intent to
have his or her name removed from the donor registry.
SECTION 2. 157.06 (20) of the statutes is amended to
read:
157.06 (20) DONOR REGISTRY. The department of
health services may establish a donor registry. If the
department of health services establishes a donor registry
under this subsection, the department of transportation
and, department of natural resources, and department of
* 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.” − 2 −2023 Wisconsin Act 187 2023 Senate Bill 868
revenue shall cooperate with the department of health
services in establishing the donor registry. The depart-
ment of health services shall promulgate administrative
rules governing any donor registry established under this
subsection.
SECTION 3. 343.175 (1x) of the statutes is created to
read:
343.175 (1x) DEPARTMENT TO RECORD INFORMATION
RECEIVED FROM DEPARTMENT OF REVENUE. The depart-
ment shall record a donor authorization received under s.
71.10 (5w) (b) 1. in its file of the person. If no file exists,
the department shall create a file for that person. The
department shall maintain, disclose, and remove this
information in the same manner required with respect to
other information in its record of potential donors under
this section and ss. 157.06, 343.14 (6) and (7), and 343.50
(4m).