AB582,64 Section 64. 569.02 (5) of the statutes is repealed.

AB582,65 Section 65. 632.897 (10) (a) 3. of the statutes is amended to read:

AB582,16,19 632.897 (10) (a) 3. The fact that the group member or insured does not claim the child as an exemption for federal income tax purposes under 26 USC 151 (c), or as an exemption for state income tax purposes under s. 71.07 (8) (b) or under the laws of another state, if a court order under s. 767.513 or the laws of another state assigns responsibility for the child's health care expenses to the group member or insured.

AB582,66 Section 66. 767.511 (1) (b) of the statutes is amended to read:

AB582,17,6 767.511 (1) (b) Ensure that the parties have stipulated which party, if either is eligible, will claim each child as an exemption for federal income tax purposes under 26 USC 151 (c), or as an exemption for state income tax purposes under s. 71.07 (8) (b) or under the laws of another state. If the parties are unable to reach an agreement about the tax exemption for each child, the court shall make the decision in accordance with state and federal tax laws. In making its decision, the court shall consider whether the parent who is assigned responsibility for the child's health care expenses under s. 767.513 is covered under a health insurance policy or plan, including a self-insured plan, that is not subject to s. 632.897 (10) and that conditions coverage of a dependent child on whether the child is claimed by the insured parent as an exemption for purposes of federal or state income taxes.

AB582,67 Section 67. 767.804 (3) (c) of the statutes is amended to read:

AB582,17,10 767.804 (3) (c) A determination as to which parent, if eligible, shall have the right to claim the child as an exemption for federal tax purposes under 26 USC 151 (c), or as an exemption for state tax purposes under s. 71.07 (8) (b).

AB582,68 Section 68. 767.805 (4) (c) of the statutes is amended to read:

AB582,17,14 767.805 (4) (c) A determination as to which parent, if eligible, shall have the right to claim the child as an exemption for federal tax purposes under 26 USC 151 (c), or as an exemption for state tax purposes under s. 71.07 (8) (b).

AB582,69 Section 69. 767.89 (3) (d) of the statutes is amended to read:

AB582,17,18 767.89 (3) (d) A determination as to which parent, if eligible, shall have the right to claim the child as an exemption for federal tax purposes under 26 USC 151 (c), or as an exemption for state tax purposes under s. 71.07 (8) (b).

AB582,17,19 (End)