Because this bill relates to an exemption from state or local taxes, it may be
referred to the Joint Survey Committee on Tax Exemptions for a report to be printed
as an appendix to the bill.
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:
AB666,1 1Section 1. 20.445 (1) (w) of the statutes is created to read:
AB666,5,22 20.445 (1) (w) Family and medical leave insurance trust fund. From the family
3and medical leave insurance trust fund, all moneys deposited in that fund under s.
4103.105 (8) for the payments of family or medical leave insurance benefits under s.

1103.105 (3) (c) and for the administration of the family or medical leave insurance
2program under s. 103.105.
AB666,2 3Section 2. 25.17 (1) (er) of the statutes is created to read:
AB666,5,44 25.17 (1) (er) Family and medical leave insurance trust fund (s. 25.52);
AB666,3 5Section 3. 25.52 of the statutes is created to read:
AB666,5,9 625.52 Family and medical leave insurance trust fund. There is created
7a separate nonlapsible trust fund designated as the family and medical leave
8insurance trust fund, to consist of all moneys deposited in that fund under s. 103.105
9(8).
AB666,4 10Section 4 . 71.05 (6) (b) 54. of the statutes is created to read:
AB666,5,1411 71.05 (6) (b) 54. For taxable years beginning after December 31, 2023, any
12amount of family or medical leave insurance benefits received by a covered
13individual, as defined in s. 103.105 (1) (d), in the taxable year to which the
14subtraction relates.
AB666,5 15Section 5. 103.10 (1) (a) (intro.) of the statutes is renumbered 103.10 (1) (a)
16and amended to read:
AB666,5,1817 103.10 (1) (a) “Child" means a natural, adopted, or foster child, a stepchild, or
18a legal ward to whom any of the following applies: .
AB666,6 19Section 6. 103.10 (1) (a) 1. of the statutes is repealed.
AB666,7 20Section 7. 103.10 (1) (a) 2. of the statutes is repealed.
AB666,8 21Section 8 . 103.10 (1) (ap) of the statutes is created to read:
AB666,5,2222 103.10 (1) (ap) “Covered active duty" means any of the following:
AB666,5,2423 1. In the case of a member of a regular component of the U.S. armed forces, duty
24during the deployment of the member with the U.S. armed forces to a foreign country.
AB666,6,4
12. In the case of a member of a reserve component of the U.S. armed forces, duty
2during the deployment of the member with the U.S. armed forces to a foreign country
3under a call or order to active duty under a provision of law specified in 10 USC 101
4(a) (13) (B).
AB666,9 5Section 9. 103.10 (1) (b) of the statutes is amended to read:
AB666,6,96 103.10 (1) (b) Except as provided in sub. (1m) (b) 2. and s. 452.38, “employee"
7means an individual employed in this state by an employer, except the employer's
8parent child, spouse, domestic partner, or child parent, grandparent, grandchild, or
9sibling
.
AB666,10 10Section 10. 103.10 (1) (c) of the statutes is amended to read:
AB666,6,1611 103.10 (1) (c) Except as provided in sub. (1m) (b) 3., “employer" “Employer”
12means a person engaging in any activity, enterprise, or business in this state
13employing at least 50 individuals on a permanent basis. “ Employer" includes the
14state and any office, department, independent agency, authority, institution,
15association, society, or other body in state government created or authorized to be
16created by the constitution or any law, including the legislature and the courts.
AB666,11 17Section 11. 103.10 (1) (dm) of the statutes is created to read:
AB666,6,1818 103.10 (1) (dm) “Grandchild" means the child of a child.
AB666,12 19Section 12. 103.10 (1) (dp) of the statutes is created to read:
AB666,6,2020 103.10 (1) (dp) “Grandparent" means the parent of a parent.