Amendment AA1-AB115

LRBa0498/1

EKL:amn

2021 - 2022 LEGISLATURE

ASSEMBLY AMENDMENT 1, TO ASSEMBLY BILL 115

September 20, 2021 - Offered by Representative Andraca.

AB115-AA1,1,1 At the locations indicated, amend the bill as follows:

AB115-AA1,1,3 1. Page 2, line 2: delete “tuition" and substitute “expenses described in par. (b) 54. a.".

AB115-AA1,1,5 2. Page 2, line 8: delete “, as defined in section 152 of the Internal Revenue Code,".

AB115-AA1,1,8 3. Page 2, line 9: after “program" insert “and child care expenses that are paid in the taxable year by the individual to enable the individual or the individual's dependent to participate in an apprenticeship program”.

AB115-AA1,1,9 4. Page 2, line 11: after that line insert:

AB115-AA1,1,12 “be. In this subdivision, “child care expenses” means the expenses paid for the care of a dependent under the age of 13 of the individual described in subd. 54. a. or a dependent under the age of 13 of the dependent described in subd. 54. a.

AB115-AA1,2,2 bh. In this subdivision, “dependent” has the meaning given in section 152 of the Internal Revenue Code.”.

AB115-AA1,2,3 (End)