2025 - 2026 LEGISLATURE
LRB-1421/1
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2025 ASSEMBLY BILL 20
February 6, 2025 - Introduced by Representatives TITTL, ALLEN, ANDERSON,
ARMSTRONG, DITTRICH, GOODWIN, GUNDRUM, KREIBICH, MURSAU,
PIWOWARCZYK, SNODGRASS, STUBBS, SUBECK, TAYLOR, VINING, WICHGERS and
SINICKI, cosponsored by Senators JACQUE and SPREITZER. Referred to
Committee on Ways and Means.
***AUTHORS SUBJECT TO CHANGE***
AN ACT to amend 71.07 (9e) (b); to create 71.07 (9e) (ar) of the statutes;
relating to: allowing certain married persons to claim the earned income tax
credit when filing a separate return.
Analysis by the Legislative Reference Bureau
Under current law, the Wisconsin earned income tax credit is equal to a
percentage of the federal earned income tax credit, and subject to certain
exceptions, a married claimant must file a joint return to claim both the Wisconsin
EITC and the federal EITC. This bill allows a married claimant to file a separate
return to claim the Wisconsin EITC if the claimant lives apart from the claimant[s
spouse when filing the return and is unable to file a joint return because of
domestic abuse. The bill defines Xdomestic abuseY as 1) intentional infliction of
physical pain, injury, or illness; 2) intentional impairment of physical condition; 3)
first-, second-, or third-degree sexual assault; or 4) a physical act that may cause
reasonable fear of imminent engagement in any of the conduct listed above. Under
the bill, the amount of the Wisconsin EITC is equal to the amount that the claimant
would be eligible to claim if the claimant were considered unmarried.
For further information see the state fiscal estimate, which will be printed as
an appendix to this bill.
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ASSEMBLY BILL 20
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The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
SECTION 1. 71.07 (9e) (ar) of the statutes is created to read:
71.07 (9e) (ar) For taxable years beginning after December 31, 2024, a
married person who lives apart from the person[s spouse when filing a separate
return and is unable to file a joint return because of domestic abuse, as defined in s.
968.075 (1) (a), may credit against the tax imposed under s. 71.02 an amount equal
to one of the following percentages of the federal basic earned income credit for
which the person would be eligible for the taxable year under section 32 of the
Internal Revenue Code if the person were considered unmarried:
1. If the person has one qualifying child who has the same principal place of
abode as the person, 4 percent.
2. If the person has 2 qualifying children who have the same principal place of
abode as the person, 11 percent.
3. If the person has 3 or more qualifying children who have the same principal
place of abode as the person, 34 percent.
SECTION 2. 71.07 (9e) (b) of the statutes is amended to read:
71.07 (9e) (b) No credit may be allowed under this subsection par. (aj) to
married persons, except married persons living apart who are treated as single
under section 7703 (b) of the internal revenue code, if the husband and wife report
their income on separate income tax returns for the taxable year.
(END)
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