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2021 - 2022 LEGISLATURE
February 8, 2022 - Introduced by Representatives Thiesfeldt, Wittke, Brandtjen,
Gundrum, Knodl, Macco, Magnafici, Moses, Murphy, Rozar and Steffen,
cosponsored by Senators Darling, Roth and Wanggaard. Referred to
Committee on Education.
AB964,1,3 1An Act to amend 71.07 (9) (b) 5.; and to create 71.07 (9) (be) and 71.07 (9) (g)
2of the statutes; relating to: increasing the school property tax credit due to
3virtual instruction during the 2021-22 school year.
Analysis by the Legislative Reference Bureau
This bill increases the school property tax credit for residents of school districts
that are closed to in-person instruction for more than 10 days of instruction during
the second half of the 2021-22 school year. For taxable year 2022, the credit is
increased by an amount equal to the claimant's property taxes or rent constituting
property taxes attributable to the period from January 1, 2022, to July 1, 2022,
multiplied by the ratio of days during the period that public schools in the school
district in which the claimant resides were closed to in-person instruction to the total
days of instruction. The maximum increase in the credit is limited to 10 percent of
the claimant's property taxes or rent constituting property taxes attributable to the
period from January 1, 2022, to July 1, 2022, which is increased to 25 percent if the
claimant's dependent attends school in the school district. The bill's provision
allowing an increased credit does not apply if the claimant's adjusted gross income
exceeds $80,000, or $150,000 in the case of a married couple filing a joint return.
Under the bill, school districts must disclose to the Department of Revenue the
information about school days needed to calculate the increased credit, and DOR
must publicly disclose that information on its Internet site.

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:
AB964,1 1Section 1. 71.07 (9) (b) 5. of the statutes is amended to read:
AB964,2,72 71.07 (9) (b) 5. For Except as provided in par. (be), for taxable years beginning
3after December 31, 1999, subject to the limitations under this subsection a claimant
4may claim as a credit against, but not to exceed the amount of, taxes under s. 71.02,
512 percent of the first $2,500 of property taxes or rent constituting property taxes,
6or 12 percent of the first $1,250 of property taxes or rent constituting property taxes
7of a married person filing separately.
AB964,2 8Section 2. 71.07 (9) (be) of the statutes is created to read:
AB964,2,119 71.07 (9) (be) 1. For taxable years beginning after December 31, 2021, and
10before January 1, 2023, and subject to the limitations in subds. 2. to 5., the amount
11of the credit under par. (b) 5. shall be increased by an amount determined as follows:
AB964,2,1512 a. Determine the average number of days for the period beginning on January
131, 2022, and ending on July 1, 2022, that elementary and secondary public schools
14in the school district in which the claimant resided in his or her principal dwelling
15during the same period were closed to in-person instruction.
AB964,2,1816 b. Divide the amount determined under subd. 1. a. by the total number of days
17of instruction for the period beginning on January 1, 2022, and ending on July 1,
182022.
AB964,2,2119 c. Multiply the amount determined under subd. 1. b. by the amount of the
20claimant's property taxes, or rent constituting property taxes, attributable to the
21period beginning on January 1, 2022, and ending on July 1, 2022.
AB964,3,4
12. Except as provided in subd. 3., the amount determined under subd. 1. may
2not exceed 10 percent of the claimant's property taxes, or rent constituting property
3taxes, attributable to the period beginning on January 1, 2022, and ending on July
41, 2022.
AB964,3,1053. If a dependent, as defined in section 152 of the Internal Revenue Code, of the
6claimant attended school in the school district described in subd. 1. a. during the
7period beginning on January 1, 2022, and ending on July 1, 2022, the amount
8determined under subd. 1. may not exceed 25 percent of the claimant's property
9taxes, or rent constituting property taxes, attributable to the period beginning on
10January 1, 2022, and ending on July 1, 2022.
AB964,3,1311 4. This paragraph does not apply unless the number of days determined under
12subd. 1. a. exceeds 10 days of instruction for the period beginning on January 1, 2022,
13and ending on July 1, 2022.
AB964,3,1614 5. This paragraph does not apply if the adjusted gross income of the claimant
15exceeds $80,000 or, in the case of a married couple filing a joint return, the adjusted
16gross income of the claimant's and the claimant's spouse exceeds $150,000.
AB964,3 17Section 3. 71.07 (9) (g) of the statutes is created to read:
AB964,3,2118 71.07 (9) (g) Each school district in the state shall provide to the department,
19by the date determined by the department, the number of days described in par. (be)
201. a. and b. The department shall disclose the information on the department's
21Internet site.
AB964,4 22Section 4. Initial applicability.
AB964,3,2423 (1) The treatment of s. 71.07 (9) (b) 5. and (be) first applies to taxable years
24beginning after December 31, 2021.
AB964,3,2525 (End)
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