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LRB-2102/1
MES:jld
2017 - 2018 LEGISLATURE
July 14, 2017 - Introduced by Representatives Jacque, Skowronski, Crowley,
Brandtjen, Kulp, Mursau, Tranel and Tusler, cosponsored by Senators
Wanggaard, L. Taylor and Johnson. Referred to Committee on Veterans and
Military Affairs.
AB436,1,3 1An Act to amend 71.07 (6e) (a) 2. b. and 71.07 (6e) (a) 3. d.; and to create 71.07
2(6e) (c) 4. of the statutes; relating to: reducing the eligibility threshold to claim
3the veterans and surviving spouses property tax credit.
Analysis by the Legislative Reference Bureau
This bill reduces the eligibility threshold for an eligible veteran, the spouse of
an eligible veteran, and the unremarried surviving spouse of an eligible veteran
(claimants) to claim the veterans and surviving spouses property tax credit under
the individual income tax system. Under the bill, a claimant may claim the credit
if the claimant's service-connected disability rating is at least 70 percent. Currently,
that rating must be 100 percent.
Under the bill, the maximum credit that a claimant may claim is multiplied by
the percentage of the claimant's service-connected disability rating. The bill does
not affect a claimant who claims the credit based on his or her individual
unemployability rating.
For further information see the state and local 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:
AB436,1 4Section 1. 71.07 (6e) (a) 2. b. of the statutes is amended to read:
AB436,2,8
171.07 (6e) (a) 2. b. An individual who had served on active duty under
2honorable conditions in the U.S. armed forces or in forces incorporated as part of the
3U.S. armed forces; who was a resident of this state at the time of entry into that active
4service or who had been a resident of this state for any consecutive 5-year period
5after entry into that active duty service; who was a resident of this state at the time
6of his or her death; and who had either a service-connected disability rating of 100
7at least 70 percent under 38 USC 1114 or 1134 or a 100 percent disability rating based
8on individual unemployability.
AB436,2 9Section 2. 71.07 (6e) (a) 3. d. of the statutes is amended to read:
AB436,2,1210 71.07 (6e) (a) 3. d. Has either a service-connected disability rating of 100 at
11least 70
percent under 38 USC 1114 or 1134 or a 100 percent disability rating based
12on individual unemployability.
AB436,3 13Section 3. 71.07 (6e) (c) 4. of the statutes is created to read:
AB436,2,1714 71.07 (6e) (c) 4. If a claimant's service-connected disability rating is less than
15100 percent, the amount that the claimant may claim, as calculated under par. (b),
16shall be multiplied by a percentage that equals the eligible veteran's
17service-connected disability rating.
AB436,4 18Section 4. Initial applicability.
AB436,2,2219 (1) This act first applies to taxable years beginning on January 1 of the year
20in which this subsection takes effect, except that if this subsection takes effect after
21July 31 this act first applies to taxable years beginning on January 1 of the year
22following the year in which this subsection takes effect.
AB436,2,2323 (End)
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