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AB68-ASA2-AA2,42,13 1392. Page 301, line 13: after that line insert:
AB68-ASA2-AA2,42,14 14 Section 257m. 71.07 (8p) of the statutes is created to read:
AB68-ASA2-AA2,42,1515 71.07 (8p) Family caregiver tax credit. (a) Definitions. In this subsection:
AB68-ASA2-AA2,42,1716 1. “Claimant" means an individual who files a claim under this subsection for
17amounts paid for qualified expenses to benefit a qualified family member.
AB68-ASA2-AA2,42,1818 2. “Physician” has the meaning given in s. 36.60 (1) (b).
AB68-ASA2-AA2,42,2119 3. “Qualified expenses” means amounts paid by a claimant in the year to which
20the claim relates for items that relate directly to the care or support of a qualified
21family member, including the following:
AB68-ASA2-AA2,42,2322 a. The improvement or alteration of the claimant's primary residence to enable
23or assist the qualified family member to be mobile, safe, or independent.
AB68-ASA2-AA2,43,2
1b. The purchase or lease of equipment to enable or assist the qualified family
2member to carry out one or more activities of daily living.
AB68-ASA2-AA2,43,63 c. The acquisition of goods or services, or support, to assist the claimant in
4caring for the qualified family member, including employing a home care aide or
5personal care attendant, adult day care, specialized transportation, legal or financial
6services, or assistive care technology.
AB68-ASA2-AA2,43,87 4. “Qualified family member” means an individual to whom all of the following
8apply:
AB68-ASA2-AA2,43,109 a. The individual is at least 18 years of age during the taxable year to which
10the claim relates.
AB68-ASA2-AA2,43,1211 b. The individual requires assistance with one or more daily living activities,
12as certified in writing by a physician.
AB68-ASA2-AA2,43,1313 c. The individual is the claimant's family member, as defined in s. 46.2805 (6m).
AB68-ASA2-AA2,43,1714 (b) Filing claims. For taxable years beginning after December 31, 2020, and
15subject to the limitations provided in this subsection, a claimant may claim as a
16credit against the tax imposed under s. 71.02, up to the amount of those taxes, 50
17percent of the claimant's qualified expenses.
AB68-ASA2-AA2,43,2518 (c) Limitations. 1. Subject to subds. 2. and 3., the maximum credit that may
19be claimed under this subsection each taxable year with regard to a particular
20qualified family member is $500 or, if a claimant is married and filing a separate
21return, $250. If more than one individual may file a claim under this subsection for
22a particular qualified family member, the maximum credit specified in this
23subdivision shall be apportioned among all eligible claimants based on the ratio of
24their qualified expenses to the total amount of all qualified expenses incurred on
25behalf of that particular qualified family member, as determined by the department.
AB68-ASA2-AA2,44,6
12. If the claimant is married and filing jointly and the couple's federal adjusted
2gross income in the taxable year exceeds $170,000, no credit may be claimed under
3this subsection. If the claimant is married and filing jointly and the couple's federal
4adjusted gross income in the taxable year exceeds $150,000, but does not exceed
5$170,000, the credit claimed under this subsection may not exceed the amount
6determined as follows:
AB68-ASA2-AA2,44,87 a. Determine the amount allowed under par. (b) without regard to this
8subdivision but with regard to subd. 1.
AB68-ASA2-AA2,44,99 b. Subtract $150,000 from the couple's federal adjusted gross income.
AB68-ASA2-AA2,44,1010 c. Divide the amount determined under subd. 2. b. by $20,000.
AB68-ASA2-AA2,44,1211 d. Multiple the amount determined under subd. 2. a. by the amount determined
12under subd. 2. c.
AB68-ASA2-AA2,44,1413 e. Subtract the amount determined under subd. 2. d. from the amount
14determined under subd. 2. a.
AB68-ASA2-AA2,44,2115 3. If the claimant files as a single individual or head of household, or is married
16and files separately, and the claimant's federal adjusted gross income in the taxable
17year exceeds $85,000, no credit may be claimed under this subsection. If the claimant
18files as a single individual or head of household, or is married and files separately,
19and the claimant's federal adjusted gross income in the taxable year exceeds $75,000,
20but does not exceed $85,000, the credit claimed under this subsection may not exceed
21the amount determined as follows:
AB68-ASA2-AA2,44,2322 a. Determine the amount allowed under par. (b) without regard to this
23subdivision but with regard to subd. 1.
AB68-ASA2-AA2,44,2424 b. Subtract $75,000 from the claimant's federal adjusted gross income.
AB68-ASA2-AA2,44,2525 c. Divide the amount determined under subd. 3. b. by $10,000.
AB68-ASA2-AA2,45,2
1d. Multiple the amount determined under subd. 3. a. by the amount determined
2under subd. 3. c.
AB68-ASA2-AA2,45,43 e. Subtract the amount determined under subd. 3. d. from the amount
4determined under subd. 3. a.
AB68-ASA2-AA2,45,65 4. No credit may be allowed under this subsection unless it is claimed within
6the period specified under s. 71.75 (2).
AB68-ASA2-AA2,45,87 5. No credit may be claimed under this subsection by nonresidents or part-year
8residents of this state.
AB68-ASA2-AA2,45,99 6. Qualified expenses may not include any of the following:
AB68-ASA2-AA2,45,1010 a. General food, clothing, or transportation expenses.
AB68-ASA2-AA2,45,1211 b. Ordinary household maintenance or repair expenses that are not directly
12related or necessary for the care of the qualified family member.
AB68-ASA2-AA2,45,1313 c. Any amount that is paid or reimbursed by insurance or other means.
AB68-ASA2-AA2,45,1614 7. No credit may be allowed under this subsection for a taxable year covering
15a period of less than 12 months, except for a taxable year closed by reason of the death
16of the taxpayer.
AB68-ASA2-AA2,45,1817 (d) Administration. Subsection (9e) (d), to the extent that it applies to the credit
18under that subsection, applies to the credit under this subsection.”.
AB68-ASA2-AA2,45,19 1993. Page 302, line 15: after that line insert:
AB68-ASA2-AA2,45,20 20 Section 259m. 71.10 (4) (hd) of the statutes is created to read:
AB68-ASA2-AA2,45,2121 71.10 (4) (hd) Family caregiver tax credit under s. 71.07 (8p).”.
AB68-ASA2-AA2,45,22 2294. Page 337, line 10: after that line insert:
AB68-ASA2-AA2,45,23 23 Section 351k. 120.13 (2) (g) of the statutes is amended to read:
AB68-ASA2-AA2,46,4
1120.13 (2) (g) Every self-insured plan under par. (b) shall comply with ss.
249.493 (3) (d), 631.89, 631.90, 631.93 (2), 632.729, 632.746 (10) (a) 2. and (b) 2.,
3632.747 (3), 632.798, 632.85, 632.853, 632.855, 632.862, 632.867, 632.87 (4) to (6),
4632.871, 632.885, 632.89, 632.895 (9) to (17), 632.896, and 767.513 (4).
AB68-ASA2-AA2,351n 5Section 351n. 120.13 (2) (g) of the statutes, as affected by 2021 Wisconsin Act
6.... (this act), section 351k, is amended to read:
AB68-ASA2-AA2,46,107 120.13 (2) (g) Every self-insured plan under par. (b) shall comply with ss.
849.493 (3) (d), 631.89, 631.90, 631.93 (2), 632.728, 632.729, 632.746 (1) and (10) (a)
92. and (b) 2., 632.747 (3), 632.798, 632.85, 632.853, 632.855, 632.862, 632.867, 632.87
10(4) to (6), 632.871, 632.885, 632.89, 632.895 (9) (8) to (17), 632.896, and 767.513 (4).”.
AB68-ASA2-AA2,46,11 1195. Page 340, line 11: after that line insert:
AB68-ASA2-AA2,46,12 12 Section 363k. 185.983 (1) (intro.) of the statutes is amended to read:
AB68-ASA2-AA2,46,2013 185.983 (1) (intro.) Every voluntary nonprofit health care plan operated by a
14cooperative association organized under s. 185.981 shall be exempt from chs. 600 to
15646, with the exception of ss. 601.04, 601.13, 601.31, 601.41, 601.42, 601.43, 601.44,
16601.45, 611.26, 611.67, 619.04, 623.11, 623.12, 628.34 (10), 631.17, 631.89, 631.93,
17631.95, 632.72 (2), 632.729, 632.745 to 632.749, 632.775, 632.79, 632.795, 632.798,
18632.85, 632.853, 632.855, 632.862, 632.867, 632.87 (2) to (6), 632.871, 632.885,
19632.89, 632.895 (5) and (8) to (17), 632.896, and 632.897 (10) and chs. 609, 620, 630,
20635, 645, and 646, but the sponsoring association shall:
AB68-ASA2-AA2,363m 21Section 363m. 185.983 (1) (intro.) of the statutes, as affected by 2021
22Wisconsin Act ....(this act), section 363k, is amended to read:
AB68-ASA2-AA2,47,623 185.983 (1) (intro.) Every voluntary nonprofit health care plan operated by a
24cooperative association organized under s. 185.981 shall be exempt from chs. 600 to

1646, with the exception of ss. 601.04, 601.13, 601.31, 601.41, 601.42, 601.43, 601.44,
2601.45, 611.26, 611.67, 619.04, 623.11, 623.12, 628.34 (10), 631.17, 631.89, 631.93,
3631.95, 632.72 (2), 632.728, 632.729, 632.745 to 632.749, 632.775, 632.79, 632.795,
4632.798, 632.85, 632.853, 632.855, 632.862, 632.867, 632.87 (2) to (6), 632.871,
5632.885, 632.89, 632.895 (5) and (8) to (17), 632.896, and 632.897 (10) and chs. 609,
6620, 630, 635, 645, and 646, but the sponsoring association shall:”.
AB68-ASA2-AA2,47,7 796. Page 340, line 22: after that line insert:
AB68-ASA2-AA2,47,9 8 Section 365d. 250.15 (1) of the statutes is renumbered 250.15 (1) (intro.) and
9amended to read:
AB68-ASA2-AA2,47,1010 250.15 (1) Definition Definitions. (intro.) In this section, “ community:
AB68-ASA2-AA2,47,12 11(a) “Community health center" means a health care entity that provides
12primary health care, health education and social services to low-income individuals.
AB68-ASA2-AA2,365f 13Section 365f. 250.15 (1) (b) of the statutes is created to read:
AB68-ASA2-AA2,47,1714 250.15 (1) (b) “Free and charitable clinics” means health care organizations
15that use a volunteer and staff model to provide health services to uninsured,
16underinsured, underserved, economically and socially disadvantaged, and
17vulnerable populations and that meet all of the following criteria:
AB68-ASA2-AA2,47,1918 1. The organizations are nonprofit and tax exempt or are a part of a larger
19nonprofit, tax-exempt organization.
AB68-ASA2-AA2,47,2020 2. The organizations are located in this state or serve residents in this state.
AB68-ASA2-AA2,47,2321 3. The organizations restrict eligibility to receive services to individuals who
22are uninsured, underinsured, or have limited or no access to primary, specialty, or
23prescription care.
AB68-ASA2-AA2,47,2424 4. The organizations provide one or more of the following services:
AB68-ASA2-AA2,48,1
1a. Medical care.
AB68-ASA2-AA2,48,22 b. Mental health care.
AB68-ASA2-AA2,48,33 c. Dental care.
AB68-ASA2-AA2,48,44 d. Prescription medications.
AB68-ASA2-AA2,48,75 5. The organizations use volunteer health care professionals, nonclinical
6volunteers, and partnerships with other health care providers to provide the services
7under subd. 4.
AB68-ASA2-AA2,48,118 6. The organizations are not federally-qualified health centers as defined in
942 USC 1396d (l) (2) and do not receive reimbursement from the federal centers for
10medicare and medicaid services under a federally-qualified health center payment
11methodology.
AB68-ASA2-AA2,365j 12Section 365j. 250.15 (2) (d) of the statutes is created to read:
AB68-ASA2-AA2,48,1313 250.15 (2) (d) To free and charitable clinics, $2,500,000.
AB68-ASA2-AA2,365m 14Section 365m. 250.20 (7) of the statutes is created to read:
AB68-ASA2-AA2,48,1815 250.20 (7) Black women's health grants. From the appropriation under s.
1620.435 (1) (cr), the department shall annually award grants in the total amount of
17$1,750,000 to community-serving organizations that are led by Black women that
18improve Black women's health in Dane, Milwaukee, Rock, and Kenosha Counties.
AB68-ASA2-AA2,365r 19Section 365r. 250.20 (8) of the statutes is created to read:
AB68-ASA2-AA2,48,2320 250.20 (8) Infant and maternal mortality grants. From the appropriation
21under s. 20.435 (1) (cr), the department shall annually award grants in the total
22amount of $1,750,000 to organizations that work to reduce racial disparities related
23to infant and maternal mortality.”.
AB68-ASA2-AA2,49,2
197. Page 340, line 23: delete the material beginning with that line and ending
2with page 341, line 2, and substitute:
AB68-ASA2-AA2,49,3 3 Section 366. 254.151 (1m) (g) of the statutes is amended to read:
AB68-ASA2-AA2,49,74 254.151 (1m) (g) In each fiscal year, $125,000 $175,000 to fund lead screening
5and outreach activities at a community-based human service agency that provides
6primary health care, health education and social services to low-income individuals
7in 1st class cities.”.
AB68-ASA2-AA2,49,8 898. Page 341, line 2: after that line insert:
AB68-ASA2-AA2,49,9 9 Section 366g. 255.15 (3) (d) of the statutes is created to read:
AB68-ASA2-AA2,49,1310 255.15 (3) (d) From the appropriation under s. 20.435 (1) (fm), the department
11may develop and implement a public health campaign aimed at the prevention of
12initiation of tobacco and vapor product use and may award grants for local and
13regional organizations working on youth vaping and providing cessation services.
AB68-ASA2-AA2,366m 14Section 366m. 255.15 (4) of the statutes is amended to read:
AB68-ASA2-AA2,49,2115 255.15 (4) Reports. Not later than April 15, 2002 2022, and annually
16thereafter, the department shall submit to the governor and to the chief clerk of each
17house of the legislature for distribution under s. 13.172 (2) a report that evaluates
18the success of the grant program programs under sub. (3). The report shall specify
19the number of grants awarded during the immediately preceding fiscal year and the
20purpose for which each grant was made. The report shall also specify donations and
21grants accepted by the department under sub. (5).
AB68-ASA2-AA2,366r 22Section 366r. 255.45 of the statutes is created to read:
AB68-ASA2-AA2,49,24 23255.45 Spinal cord injury research grants and symposia. (1)
24Definitions.
In this section:
AB68-ASA2-AA2,50,1
1(a) “Council” means the spinal cord injury council.
AB68-ASA2-AA2,50,22 (b) “Grant program” means the program established under sub. (2).
AB68-ASA2-AA2,50,9 3(2) Grant program. The department shall establish a program to award grants
4to persons in this state for research into spinal cord injuries. The purpose of the
5grants is to support research into new and innovative treatments and rehabilitative
6efforts for the functional improvement of people with spinal cord injuries, and
7research topics may include pharmaceutical, medical device, brain stimulus, and
8rehabilitative approaches and techniques. Grant recipients shall agree to present
9their research findings at symposia held by the department under sub. (3).
AB68-ASA2-AA2,50,12 10(3) Symposia. The department may hold symposia every 2 years for recipients
11of grants under the grant program to present findings of research supported by the
12grants.
AB68-ASA2-AA2,50,16 13(4) Grant reports. By January 15 of each year, the department shall submit
14an annual report to the appropriate standing committees of the legislature under s.
1513.172 (3) that identifies the recipients of grants under the grant program and the
16purposes for which the grants were used.
AB68-ASA2-AA2,50,17 17(5) Council. (a) The council shall do all of the following:
AB68-ASA2-AA2,50,1918 1. Develop criteria for the department to evaluate and award grants under the
19grant program.
AB68-ASA2-AA2,50,2120 2. Review and make recommendations to the department on applications
21submitted under the grant program.
AB68-ASA2-AA2,50,2222 3. Perform other duties specified by the department.
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