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2019 - 2020 LEGISLATURE
May 23, 2019 - Introduced by Senators Smith, Johnson, Bewley, Carpenter,
Larson, Schachtner and Wirch, cosponsored by Representatives Brostoff,
Subeck, Novak, Anderson, Billings, Bowen, Emerson, Gruszynski, Goyke,
Hesselbein, Kolste, Milroy, L. Myers, Neubauer, Ohnstad, Pope, Sargent,
Shankland, Sinicki, Spreitzer and Vruwink. Referred to Committee on
Agriculture, Revenue and Financial Institutions.
SB223,1,3 1An Act to amend 71.10 (4) (i); and to create 20.835 (2) (cb) and 71.07 (8m) of
2the statutes; relating to: creating an individual income tax credit for certified
3nursing assistant training costs.
Analysis by the Legislative Reference Bureau
This bill creates a refundable individual income tax credit for costs incurred
and paid by an individual in the year to which the claim relates for instructional costs
and required materials and fees for an instructional program that results in the
individual becoming a certified nursing assistant. Under the bill, the maximum
credit that a claimant may claim is $1,500, and an individual may claim the credit
only once. The bill prohibits an individual from claiming the credit unless he or she
has worked as a CNA for at least 12 consecutive months on a full-time basis. Because
the credit is refundable, if the amount of the claim for which a claimant is eligible
exceeds the claimant's tax liability, the difference will be paid to the claimant by
check.
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:
SB223,1 4Section 1 . 20.835 (2) (cb) of the statutes is created to read:
SB223,2,2
120.835 (2) (cb) Certified nursing assistant credit. A sum sufficient to pay the
2claims approved under s. 71.07 (8m).
SB223,2 3Section 2 . 71.07 (8m) of the statutes is created to read:
SB223,2,54 71.07 (8m) Certified nursing assistant credit. (a) Definitions. In this
5subsection:
SB223,2,96 1. “Certified nursing assistant” means an individual who has successfully
7completed an instructional program for nurse aides that is approved under s. 146.40
8(3) and has successfully completed a competency evaluation program that is
9approved under s. 146.40 (3m).
SB223,2,1110 2. “Claimant" means a certified nursing assistant who files a claim under this
11subsection.
SB223,2,1512 3. “Training costs” means costs incurred and paid by an individual in the year
13to which the claim relates for instructional costs and required materials and fees for
14an instructional program that results in the individual becoming a certified nursing
15assistant.
SB223,2,2316 (b) Filing claims. Subject to the limitations provided in this subsection, a
17claimant may claim as a credit against the tax imposed under s. 71.02 an amount
18equal to the amount of training costs. If the allowable amount of the claim exceeds
19the income taxes otherwise due on the claimant's income, the amount of the claim
20not used as an offset against those taxes shall be certified by the department of
21revenue to the department of administration for payment to the claimant by check,
22share draft, or other draft drawn from the appropriation account under s. 20.835 (2)
23(cb).
SB223,2,2524 (c) Limitations. 1. The maximum credit that a claimant may claim under this
25subsection is $1,500.
SB223,3,2
12. No credit may be claimed under this subsection by a part-year resident or
2a nonresident of this state.
SB223,3,43 3. No credit may be allowed under this subsection unless it is claimed within
4the period specified in s. 71.75 (2).
SB223,3,75 4. No credit may be allowed under this subsection for a taxable year covering
6a period of less than 12 months, except for a taxable year closed by reason of the death
7of the claimant.
SB223,3,108 5. No credit may be claimed under this subsection unless the claimant has
9worked as a certified nursing assistant for at least 12 consecutive months, on a
10full-time basis, before he or she files a claim under this subsection.
SB223,3,1111 6. No individual may claim the credit under this subsection more than once.
SB223,3,1312 (d) Administration. Subsection (9e) (d), to the extent that it applies to the credit
13under that subsection, applies to the credit under this subsection.
SB223,3 14Section 3. 71.10 (4) (i) of the statutes is amended to read:
SB223,4,515 71.10 (4) (i) The total of claim of right credit under s. 71.07 (1), farmland
16preservation credit under ss. 71.57 to 71.61, farmland preservation credit, 2010 and
17beyond under s. 71.613, homestead credit under subch. VIII, farmland tax relief
18credit under s. 71.07 (3m), dairy manufacturing facility investment credit under s.
1971.07 (3p), jobs tax credit under s. 71.07 (3q), meat processing facility investment
20credit under s. 71.07 (3r), woody biomass harvesting and processing credit under s.
2171.07 (3rm), food processing plant and food warehouse investment credit under s.
2271.07 (3rn), business development credit under s. 71.07 (3y), research credit under
23s. 71.07 (4k) (e) 2. a., film production services credit under s. 71.07 (5f), film
24production company investment credit under s. 71.07 (5h), veterans and surviving
25spouses property tax credit under s. 71.07 (6e), certified nursing assistant credit

1under s. 71.07 (8m),
enterprise zone jobs credit under s. 71.07 (3w), electronics and
2information technology manufacturing zone credit under s. 71.07 (3wm), beginning
3farmer and farm asset owner tax credit under s. 71.07 (8r), earned income tax credit
4under s. 71.07 (9e), estimated tax payments under s. 71.09, and taxes withheld under
5subch. X.
SB223,4 6Section 4 . Initial applicability.
SB223,4,107 (1) This act first applies to taxable years beginning on January 1 of the year
8in which this subsection takes effect, except that if this subsection takes effect after
9July 31, this act first applies to taxable years beginning on January 1 of the year
10following the year in which this subsection takes effect.
SB223,4,1111 (End)
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