July 16, 2025 - Introduced by Senators Jacque, Hesselbein, Bradley, Dassler-Alfheim, Keyeski, Nass, Ratcliff, Roys, Spreitzer, Wall and Wanggaard, cosponsored by Representatives Brill, B. Jacobson, Subeck, Armstrong, Bare, Behnke, Dittrich, Emerson, Franklin, Goeben, Goodwin, Gundrum, Hysell, Knodl, Kreibich, McCarville, Miresse, Murphy, Mursau, O'Connor, Piwowarczyk, Prado, Tusler, Udell and Wichgers. Referred to Committee on Agriculture and Revenue.
SB379,1,3
1An Act to amend 71.10 (4) (i); to create 20.835 (2) (cd) and 71.07 (8n) of the 2statutes; relating to: creating a refundable individual income tax credit for
3the parent 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:
SB379,14Section 1. 20.835 (2) (cd) of the statutes is created to read: SB379,2,2
120.835 (2) (cd) Stillbirth tax credit. A sum sufficient to pay the claims 2approved under s. 71.07 (8n). SB379,23Section 2. 71.07 (8n) of the statutes is created to read: SB379,2,4471.07 (8n) Stillbirth tax credit. (a) Definitions. In this subsection: SB379,2,651. “Claimant” means the parent of a stillbirth who files a claim under this 6subsection. SB379,2,872. “Stillbirth” means a birth that occurs in this state that results in a 8stillbirth for which a fetal death report is required under s. 69.18 (1) (e) 1. SB379,2,169(b) Filing claims. Subject to the limitations and conditions provided in this 10subsection, a claimant may claim as a credit against the tax imposed under s. 71.02 11$2,000 in the taxable year in which the stillbirth occurs. If the allowable amount of 12the claim exceeds the income taxes otherwise due on the claimant’s income, the 13amount of the claim not used as an offset against those taxes shall be certified by 14the department of revenue to the department of administration for payment to the 15claimant by check, share draft, or other draft drawn from the appropriation account 16under s. 20.835 (2) (cd). SB379,2,1817(c) Limitations and conditions. 1. No credit may be claimed under this 18subsection by a part-year resident or a nonresident of this state. SB379,2,21192. No credit may be allowed under this subsection for a taxable year covering 20a period of less than 12 months, except for a taxable year closed by reason of the 21death of the taxpayer. SB379,2,23223. No credit may be allowed under this subsection unless it is claimed within 23the period specified in s. 71.75 (2). SB379,3,2
14. If a married couple files a joint return, the maximum amount that may be 2claimed by the couple under this subsection is $2,000 for each stillbirth. SB379,3,435. If a married couple files a separate return, the maximum amount that may 4be claimed by each spouse under this subsection is $1,000 for each stillbirth. SB379,3,656. If the parents of a stillbirth are unmarried, the maximum amount that may 6be claimed by each parent under this subsection is $1,000 for each stillbirth. SB379,3,977. To claim the credit under this subsection, a claimant shall submit with his 8or her return, for the taxable year to which the claim relates, proof of eligibility. A 9fetal death report demonstrates proof of eligibility. SB379,3,1110(d) Administration. Subsection (9e) (d), to the extent that it applies to the 11credit under that subsection, applies to the credit under this subsection. SB379,312Section 3. 71.10 (4) (i) of the statutes is amended to read: SB379,3,211371.10 (4) (i) The total of claim of right credit under s. 71.07 (1), farmland 14preservation credit under ss. 71.57 to 71.61, farmland preservation credit, 2010 and 15beyond under s. 71.613, homestead credit under subch. VIII, jobs tax credit under s. 1671.07 (3q), business development credit under s. 71.07 (3y), research credit under s. 1771.07 (4k) (e) 2. a., veterans and surviving spouses property tax credit under s. 1871.07 (6e), enterprise zone jobs credit under s. 71.07 (3w), electronics and 19information technology manufacturing zone credit under s. 71.07 (3wm), stillbirth 20tax credit under s. 71.07 (8n), earned income tax credit under s. 71.07 (9e), 21estimated tax payments under s. 71.09, and taxes withheld under subch. X. SB379,422Section 4. Initial applicability. SB379,4,223(1) This act first applies to taxable years beginning on January 1 of the year in 24which this subsection takes effect, except that if this subsection takes effect after
1July 31, this act first applies to taxable years beginning on January 1 of the year 2following the year in which this subsection takes effect.
