Wisconsin 2025-2026 Regular Session

Wisconsin Senate Bill SB20 Compare Versions

Only one version of the bill is available at this time.

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1	1	2025 - 2026 LEGISLATURE
2	2	LRB-0088/1
3	3	KP:cdc
4	4	2025 SENATE BILL 20
5	5	February 5, 2025 - Introduced by Senators JACQUE and SPREITZER, cosponsored by
6	6	Representatives TITTL, ALLEN, ANDERSON, ARMSTRONG, DITTRICH, GOODWIN,
7	7	GUNDRUM, KREIBICH, MURSAU, PIWOWARCZYK, SNODGRASS, STUBBS, SUBECK,
8	8	TAYLOR, VINING, WICHGERS and SINICKI. Referred to Committee on
9	9	Agriculture and Revenue.
10	10	AN ACT to amend 71.07 (9e) (b); to create 71.07 (9e) (ar) of the statutes;
11	11	relating to: allowing certain married persons to claim the earned income tax
12	12	credit when filing a separate return.
13	13	Analysis by the Legislative Reference Bureau
14	14	Under current law, the Wisconsin earned income tax credit is equal to a
15	15	percentage of the federal earned income tax credit, and subject to certain
16	16	exceptions, a married claimant must file a joint return to claim both the Wisconsin
17	17	EITC and the federal EITC. This bill allows a married claimant to file a separate
18	18	return to claim the Wisconsin EITC if the claimant lives apart from the claimant[s
19	19	spouse when filing the return and is unable to file a joint return because of
20	20	domestic abuse. The bill defines Xdomestic abuseY as 1) intentional infliction of
21	21	physical pain, injury, or illness; 2) intentional impairment of physical condition; 3)
22	22	first-, second-, or third-degree sexual assault; or 4) a physical act that may cause
23	23	reasonable fear of imminent engagement in any of the conduct listed above. Under
24	24	the bill, the amount of the Wisconsin EITC is equal to the amount that the claimant
25	25	would be eligible to claim if the claimant were considered unmarried.
26	26	For further information see the state fiscal estimate, which will be printed as
27	27	an appendix to this bill.
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30	30	3 2025 - 2026 Legislature
31	31	SENATE BILL 20
32	32	- 2 - LRB-0088/1
33	33	KP:cdc
34	34	The people of the state of Wisconsin, represented in senate and assembly, do
35	35	enact as follows:
36	36	SECTION 1. 71.07 (9e) (ar) of the statutes is created to read:
37	37	71.07 (9e) (ar) For taxable years beginning after December 31, 2024, a
38	38	married person who lives apart from the person[s spouse when filing a separate
39	39	return and is unable to file a joint return because of domestic abuse, as defined in s.
40	40	968.075 (1) (a), may credit against the tax imposed under s. 71.02 an amount equal
41	41	to one of the following percentages of the federal basic earned income credit for
42	42	which the person would be eligible for the taxable year under section 32 of the
43	43	Internal Revenue Code if the person were considered unmarried:
44	44	1. If the person has one qualifying child who has the same principal place of
45	45	abode as the person, 4 percent.
46	46	2. If the person has 2 qualifying children who have the same principal place of
47	47	abode as the person, 11 percent.
48	48	3. If the person has 3 or more qualifying children who have the same principal
49	49	place of abode as the person, 34 percent.
50	50	SECTION 2. 71.07 (9e) (b) of the statutes is amended to read:
51	51	71.07 (9e) (b) No credit may be allowed under this subsection par. (aj) to
52	52	married persons, except married persons living apart who are treated as single
53	53	under section 7703 (b) of the internal revenue code, if the husband and wife report
54	54	their income on separate income tax returns for the taxable year.
55	55	(END)
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