Wisconsin 2023-2024 Regular Session

Wisconsin Senate Bill SB979

Introduced
1/30/24  
Refer
1/30/24  
Report Pass
2/7/24  

Caption

The married persons credit. (FE)

Impact

The passage of SB979 would alter the state's approach to tax credits available to married couples. By raising the maximum credit amount, the legislation is intended to provide greater financial relief to lower-earning spouses and to recognize the contributions of both partners in a marriage. This could potentially boost disposable income for these couples, making it easier for them to afford larger expenses or save for future needs, thus enhancing their economic stability.

Summary

Senate Bill 979 proposes an amendment to the existing married persons credit under Wisconsin income tax law. Currently, this credit allows married couples filing jointly to claim an income tax credit limited to 3 percent of the lower-earning spouse's income, capped at $480. The bill aims to increase the maximum credit amount to $870 for taxable years beginning after December 31, 2023. This change reflects a significant enhancement in the tax benefit for couples, particularly those with a substantial disparity in income between spouses.

Contention

While the bill appears to have support aimed at assisting married couples, it could be subject to debate regarding its fiscal implications. Opponents may argue that increasing tax credits can lead to reduced tax revenue for the state, raising concerns about budget allocations for public services. Further discussion may focus on whether such benefits disproportionately favor certain demographics, potentially neglecting single-income households or individuals without dependents. As it stands, these discussions could shape the perceptions and support for the legislation as it moves through the legislative process.

Companion Bills

No companion bills found.

Similar Bills

No similar bills found.