2019 - 2020 LEGISLATURE
ASSEMBLY SUBSTITUTE AMENDMENT 1,
TO ASSEMBLY BILL 45
October 10, 2019 - Offered by Representative Stafsholt.
1An Act to create
71.05 (6) (a) 30. and 71.05 (6) (b) 54. of the statutes; relating
2to: creating an individual income tax deduction for tuition paid for
Analysis by the Legislative Reference Bureau
This bill creates an individual income tax deduction for tuition expenses paid
by an individual for an individual to participate in an apprenticeship program that
is approved by the Department of Workforce Development. If the deduction is
claimed by an individual, the participant in the apprenticeship program must be the
individual or his or her dependent. The deduction first applies to taxable years
beginning after December 31, 2019.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
71.05 (6) (a) 30. of the statutes is created to read:
(a) 30. Any amount for which a subtraction is claimed under par. (b) 2
54. to the extent that the amount was not used for tuition or was refunded or 3
otherwise returned to the claimant.
71.05 (6) (b) 54. of the statutes is created to read:
(b) 54. a. Subject to the definitions provided in subd. 54. b. to d., and 6
the limitations in subd. 54. e. and f., for taxable years beginning after December 31, 7
2019, tuition expenses that are paid in the year to which the claim relates by a 8
claimant for the claimant or the claimant's dependent, or both, or, if a self-employed 9
individual, for a claimant's employee, to participate in an apprenticeship program.
b. In this subdivision, “apprenticeship program" has the meaning given in s. 11
c. In this subdivision, “claimant" means an individual that files a claim under 13
d. In this subdivision, “dependent" has the same meaning as given under 15
of the Internal Revenue Code.
e. No subtraction may be made under this subdivision for an amount paid for 17
an apprenticeship program if the source of the payment is an amount withdrawn 18
from a college savings account, as described in s. 224.50, or from a college tuition and 19
expenses program, as described in s. 224.48.
f. The subtraction that may be claimed under this subdivision for an amount 21
paid for an apprenticeship program is reduced by the amount paid for an 22
apprenticeship program that is being claimed as a modification for tuition expenses 23
or mandatory student fees under subd. 28.