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2021 - 2022 LEGISLATURE
February 24, 2021 - Introduced by Senators Darling, Ballweg, Jacque and
Wanggaard, cosponsored by Representatives Thiesfeldt, Skowronski,
Armstrong, Bowen, Brostoff, Cabrera, Edming, Horlacher, Loudenbeck,
Petersen, Petryk, Ramthun, Rozar, Shankland, Subeck, Tauchen, Tusler,
Wichgers and Schraa. Referred to Committee on Financial Institutions and
Revenue.
SB159,1,3 1An Act to amend 71.10 (4) (i); and to create 20.835 (2) (cd) and 71.07 (8n) of the
2statutes; relating to: creating a refundable individual income tax credit for the
3parent of a stillbirth and making an appropriation.
Analysis by the Legislative Reference Bureau
This bill creates a refundable individual income tax credit of $2,000 that may
be claimed by the parents of a stillbirth. The bill defines stillbirth as a birth that
occurs in this state that results in a stillbirth for which a fetal death report is
required. Because the credit is refundable, if the amount of the credit for which the
individual is eligible exceeds his or her tax liability, the difference will be refunded
to the claimant.
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:
SB159,1 4Section 1 . 20.835 (2) (cd) of the statutes is created to read:
SB159,1,65 20.835 (2) (cd) Stillbirth tax credit. A sum sufficient to pay the claims approved
6under s. 71.07 (8n).
SB159,2
1Section 2. 71.07 (8n) of the statutes is created to read:
SB159,2,22 71.07 (8n) Stillbirth tax credit. (a) Definitions. In this subsection:
SB159,2,43 1. “Claimant" means the parent of a stillbirth who files a claim under this
4subsection.
SB159,2,65 2. “Stillbirth” means a birth that occurs in this state that results in a stillbirth
6for which a fetal death report is required under s. 69.18 (1) (e) 1.
SB159,2,147 (b) Filing claims. Subject to the limitations and conditions provided in this
8subsection, a claimant may claim as a credit against the tax imposed under s. 71.02
9$2,000 in the taxable year in which the stillbirth occurs. If the allowable amount of
10the claim exceeds the income taxes otherwise due on the claimant's income, the
11amount of the claim not used as an offset against those taxes shall be certified by the
12department of revenue to the department of administration for payment to the
13claimant by check, share draft, or other draft drawn from the appropriation account
14under s. 20.835 (2) (cd).
SB159,2,1615 (c) Limitations and conditions. 1. No credit may be claimed under this
16subsection by a part-year resident or a nonresident of this state.
SB159,2,1917 2. No credit may be allowed under this subsection for a taxable year covering
18a period of less than 12 months, except for a taxable year closed by reason of the death
19of the taxpayer.
SB159,2,2120 3. No credit may be allowed under this subsection unless it is claimed within
21the period specified in s. 71.75 (2).
SB159,2,2322 4. If a married couple files a joint return, the maximum amount that may be
23claimed by the couple under this subsection is $2,000 for each stillbirth.
SB159,2,2524 5. If a married couple files a separate return, the maximum amount that may
25be claimed by each spouse under this subsection is $1,000 for each stillbirth.
SB159,3,2
16. If the parents of a stillbirth are unmarried, the maximum amount that may
2be claimed by each parent under this subsection is $1,000 for each stillbirth.
SB159,3,53 7. To claim the credit under this subsection, a claimant shall submit with his
4or her return, for the taxable year to which the claim relates, proof of eligibility. A
5fetal death report demonstrates proof of eligibility.
SB159,3,76 (d) Administration. Subsection (9e) (d), to the extent that it applies to the credit
7under that subsection, applies to the credit under this subsection.
SB159,3 8Section 3. 71.10 (4) (i) of the statutes is amended to read:
SB159,3,189 71.10 (4) (i) The total of claim of right credit under s. 71.07 (1), farmland
10preservation credit under ss. 71.57 to 71.61, farmland preservation credit, 2010 and
11beyond under s. 71.613, homestead credit under subch. VIII, farmland tax relief
12credit under s. 71.07 (3m), jobs tax credit under s. 71.07 (3q), business development
13credit under s. 71.07 (3y), research credit under s. 71.07 (4k) (e) 2. a., veterans and
14surviving spouses property tax credit under s. 71.07 (6e), enterprise zone jobs credit
15under s. 71.07 (3w), electronics and information technology manufacturing zone
16credit under s. 71.07 (3wm), stillbirth tax credit under s. 71.07 (8n), earned income
17tax credit under s. 71.07 (9e), estimated tax payments under s. 71.09, and taxes
18withheld under subch. X.
SB159,4 19Section 4 . Initial applicability.
SB159,3,2320 (1) This act first applies to taxable years beginning on January 1 of the year
21in which this subsection takes effect, except that if this subsection takes effect after
22July 31, this act first applies to taxable years beginning on January 1 of the year
23following the year in which this subsection takes effect.
SB159,3,2424 (End)
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