2025 - 2026 LEGISLATURE
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2025 SENATE BILL 118
March 7, 2025 - Introduced by Senator FEYEN, cosponsored by Representatives
DUCHOW, DITTRICH, KRUG, MELOTIK, MURSAU and RODRIGUEZ. Referred to
Committee on Agriculture and Revenue.
AN ACT to create 71.07 (12) and 71.10 (4) (ci) of the statutes; relating to: a tax
credit for relocating to this state due to Hurricane Helene or the Los Angeles
wildfires.
Analysis by the Legislative Reference Bureau
This bill creates a nonrefundable income tax credit for U.S. citizens who
resided in the County of Los Angeles, California, or North Carolina up until the Los
Angeles wildfires of 2025 or Hurricane Helene of 2024 and who moved to this state
due to either of those disasters. The amount of the credit is $10,000 and the credit
is effective for tax year 2025. No person who has been convicted of a felony may
claim the credit.
For further information see the state fiscal estimate, which will be printed as
an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
SECTION 1. 71.07 (12) of the statutes is created to read:
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SECTION 1
71.07 (12) SPECIFIED DISASTER RELOCATION CREDIT. (a) Definitions. In this
subsection:
1. XClaimantY means a U.S. citizen who files a claim under this subsection.
2. XHurricane HeleneY means the hurricane named Helene during the 2024
Atlantic hurricane season.
3. XLos Angeles wildfires of 2025Y means the wildfires that occurred between
January 1, 2025, and January 31, 2025, in the County of Los Angeles, California.
4. XSpecified disasterY means the Los Angeles wildfires of 2025 or Hurricane
Helene.
(b) Filing claims. For taxable years beginning after December 31, 2024, and
ending before January 1, 2026, and subject to the limitations provided in this
subsection, a claimant who resided in the County of Los Angeles, California, or the
state of North Carolina, up until a specified disaster occurred and who moved to
this state due to the specified disaster may claim as a credit against the tax imposed
under s. 71.02, up to the amount of those taxes, $10,000.
(c) Limitations. 1. No person may claim the credit under this subsection
unless the person has filed an income tax return for the taxable year beginning
after December 31, 2022, and ending before January 1, 2024, and listed a home
address located in the County of Los Angeles, California, or the state of North
Carolina on that return.
2. No person who has been convicted in any state or federal court of a felony
may claim the credit under this subsection.
3. No credit may be allowed under this subsection unless it is claimed within
the period specified in s. 71.75 (2).
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SECTION 1
(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) (ci) of the statutes is created to read:
71.10 (4) (ci) Specified disaster relocation credit under s. 71.07 (12).
(END)
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