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2019 - 2020 LEGISLATURE

2019 Senate BILL 135

March 20, 2019 - Introduced by Senators Testin, Bernier, Bewley, Erpenbach, Feyen, Jacque, Nass, Ringhand, L. Taylor, Tiffany and Schachtner, cosponsored by Representatives Mursau, Ballweg, Born, Brandtjen, Edming, Hesselbein, Horlacher, Kitchens, Kulp, Kurtz, Meyers, Milroy, Murphy, Novak, Petersen, Quinn, Ramthun, Rodriguez, Skowronski, Spiros, Summerfield, Tauchen, Tittl, Thiesfeldt, Tranel, Tusler, VanderMeer and Shankland. Referred to Committee on Agriculture, Revenue and Financial Institutions.

SB135,1,2 An Act to create 71.07 (8m), 71.07 (8n) and 71.10 (4) (ct) and (cu) of the statutes; relating to: creating two tax credits for volunteer emergency responders.

Analysis by the Legislative Reference Bureau

This bill creates two nonrefundable individual income tax credits for volunteer fire fighters, emergency medical responders, and emergency medical services practitioners.

The first credit equals $20 for each hour an individual who volunteers for one of these positions spends on active duty, in training exercises, or in class completing coursework to improve skills or to obtain or maintain certification. The second credit equals the volunteer's unreimbursed expenses for purchasing gear and equipment plus an amount to reimburse him or her for using a personal vehicle to attend training. The maximum amount an individual may claim per year is $1,000 for the first credit and $400 for the second credit, except that these amounts are doubled for an individual who serves as a volunteer fire fighter and a volunteer emergency medical responder or services practitioner. Because the credits are nonrefundable, no amount will be paid to the claimant if the credit he or she is due exceeds his or her tax liability. The credits are only available to full-year Wisconsin residents.

For further information see the state fiscal estimate, which will be printed as an appendix to this bill.