2017 - 2018 LEGISLATURE
April 10, 2017 - Introduced by Representatives Hutton, Katsma, Bowen,
Brandtjen, E. Brooks, Duchow, Horlacher, Jacque, Kitchens, Kleefisch,
Kooyenga, Kremer, Krug, Kulp, Macco, Novak, Rohrkaste, Sanfelippo,
Skowronski, Spiros, Subeck, Thiesfeldt, Tittl, Tusler and Vruwink,
cosponsored by Senators LeMahieu, Craig, Darling, Johnson, Marklein,
Nass, Stroebel and L. Taylor. Referred to Committee on Children and
AB208,1,3 1An Act to amend 71.05 (6) (b) 22. of the statutes; relating to: changing the
2individual income tax deduction eligibility requirements for certain
3adoption-related expenses.
Analysis by the Legislative Reference Bureau
Under this bill, an adoptive parent may claim the state income tax deduction
for certain adoption expenses if a final adoption order has been entered by a court
in this state related to a foreign adoption or by a court of any other state. Currently,
the deduction may be claimed only for expenses related to the domestic adoption of
a child for whom a final order of adoption is entered by a Wisconsin court. This bill
expands the types of adoptions for which a deduction may be claimed.
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 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:
AB208,1 4Section 1. 71.05 (6) (b) 22. of the statutes is amended to read:
171.05 (6) (b) 22. For taxable years beginning after December 31, 1995, an
2amount up to $5,000 that is expended during the period that consists of the year to
3which the claim relates and the prior 2 taxable years, by a full-year resident of this
4state who is an adoptive parent, for adoption fees, court costs or legal fees relating
5to the adoption of a child, for whom a final order of adoption has been entered under
6s. 48.91 (3) or by an order of a court of any other state, or upon registration of a foreign
7adoption under s. 48.97 (2),
during the taxable year.
AB208,2 8Section 2. Initial applicability.
AB208,2,129 (1) This act first applies to taxable years beginning on January 1 of the year
10in which this subsection takes effect, except that if this subsection takes effect after
11July 31, this act first applies to taxable years beginning on January 1 of the year
12following the year in which this subsection takes effect.
AB208,2,1313 (End)