2017 - 2018 LEGISLATURE
March 29, 2017 - Introduced by Senators Darling, Wanggaard, Erpenbach and
Moulton, cosponsored by Representatives Ballweg, Rohrkaste, Billings,
Bowen, E. Brooks, Felzkowski, Horlacher, Jacque, Kleefisch, Kremer,
Kulp, Loudenbeck, Neylon, Quinn, Ripp, Sinicki, Skowronski, Thiesfeldt,
Tusler, Allen and Vruwink. Referred to Committee on Revenue, Financial
Institutions and Rural Issues.
1An Act to amend
71.08 (1) (intro.) and 71.10 (4) (i); and to create
20.835 (2) (cc) 2
and 71.07 (8n) of the statutes; relating to: creating a refundable individual
3income tax credit for the parent of a stillbirth.
Analysis by the Legislative Reference Bureau
This bill creates a refundable individual income tax credit of $2,000 that may
be claimed by the parent 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:
20.835 (2) (cc) of the statutes is created to read:
(cc) Stillbirth tax credit.
A sum sufficient to pay the claims approved 6
under s. 71.07 (8n).
71.07 (8n) of the statutes is created to read:
71.07 (8n) Stillbirth tax credit.
In this subsection:
1. “Claimant" means the parent of a stillbirth who files a claim under this 4
2. “Stillbirth” means a birth that occurs in this state that results in a stillbirth 6
for which a fetal death report is required under s. 69.18 (1) (e) 1.
(b) Filing claims.
Subject to the limitations provided in this subsection, a 8
claimant may claim as a credit against the tax imposed under s. 71.02 or 71.08 an 9
amount of $2,000 in the taxable year in which the stillbirth occurs, and if the 10
allowable amount of the claim exceeds the income taxes otherwise due on the 11
claimant's income, the amount of the claim not used as an offset against those taxes 12
shall be certified by the department of revenue to the department of administration 13
for payment to the claimant by check, share draft, or other draft drawn from the 14
appropriation account under s. 20.835 (2) (cc).
1. No credit may be claimed under this subsection by a 16
part-year resident or a nonresident of this state.
2. No credit may be allowed under this subsection for a taxable year covering 18
a period of less than 12 months, except for a taxable year closed by reason of the death 19
of the taxpayer.
3. No credit may be allowed under this subsection unless it is claimed within 21
the period specified in s. 71.75 (2).
4. If a married couple files a joint return, the maximum amount that may be 23
claimed by the couple under this subsection is $2,000 for each stillbirth.
5. If a married couple files a separate return, the maximum amount that may 25
be claimed by each spouse under this subsection is $1,000 for each stillbirth.
. Subsection (9e) (d), to the extent that it applies to the credit 2
under that subsection, applies to the credit under this subsection.
71.08 (1) (intro.) of the statutes is amended to read:
71.08 (1) Imposition.
(intro.) If the tax imposed on a natural person, married 5
couple filing jointly, trust, or estate under s. 71.02, not considering the credits under 6
ss. 71.07 (1), (2dx), (2dy), (3m), (3n), (3p), (3q), (3r), (3rm), (3rn), (3s), (3t), (3w), (3y), 7
(4k), (5b), (5d), (5e), (5f), (5h), (5i), (5j), (5n), (6), (6e),
(8r), (9e), (9m), and (9r), 8
71.28 (1dx), (1dy), (2m), (3), (3n), (3t), (3w), and (3y), 71.47 (1dx), (1dy), (2m), (3), (3n), 9
(3t), (3w), and (3y), 71.57 to 71.61, and 71.613 and subch. VIII and payments to other 10
states under s. 71.07 (7), is less than the tax under this section, there is imposed on 11
that natural person, married couple filing jointly, trust or estate, instead of the tax 12
under s. 71.02, an alternative minimum tax computed as follows:
71.10 (4) (i) of the statutes is amended to read:
(i) The total of claim of right credit under s. 71.07 (1), farmland 15
preservation credit under ss. 71.57 to 71.61, farmland preservation credit, 2010 and 16
beyond under s. 71.613, homestead credit under subch. VIII, farmland tax relief 17
credit under s. 71.07 (3m), dairy manufacturing facility investment credit under s. 18
71.07 (3p), jobs tax credit under s. 71.07 (3q), meat processing facility investment 19
credit under s. 71.07 (3r), woody biomass harvesting and processing credit under s. 20
71.07 (3rm), food processing plant and food warehouse investment credit under s. 21
71.07 (3rn), business development credit under s. 71.07 (3y), film production services 22
credit under s. 71.07 (5f), film production company investment credit under s. 71.07 23
(5h), stillbirth tax credit under s. 71.07 (8n),
veterans and surviving spouses property 24
tax credit under s. 71.07 (6e), enterprise zone jobs credit under s. 71.07 (3w), 25
beginning farmer and farm asset owner tax credit under s. 71.07 (8r), earned income
tax credit under s. 71.07 (9e), estimated tax payments under s. 71.09, and taxes 2
withheld under subch. X.
(1) This act first applies to taxable years beginning on January 1 of the year 5
in which this subsection takes effect, except that if this subsection takes effect after 6
July 31, this act first applies to taxable years beginning on January 1 of the year 7
following the year in which this subsection takes effect.