2017 - 2018 LEGISLATURE
February 9, 2017 - Introduced by Joint Legislative Council. Referred to
Committee on Revenue, Financial Institutions and Rural Issues.
SB32,1,3 1An Act to amend 71.08 (1) (intro.) and 71.10 (4) (i); and to create 20.835 (2) (cb)
2and 71.07 (8m) of the statutes; relating to: creating a refundable individual
3income tax credit for emergency responders and making an appropriation.
Analysis by the Legislative Reference Bureau
This bill is explained in the Notes provided by the Joint Legislative Council in
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:
Joint Legislative Council prefatory note: This bill was prepared for the Joint
Legislative Council's Study Committee on Volunteer Firefighter and Emergency Medical
Technician (EMT) Shortages.
The bill creates a refundable individual income tax credit for volunteer firefighters,
EMTs, and first responders. Under the bill, such volunteers may claim a credit of $20 for
each hour spent on active duty as a volunteer, in live training exercises, or in class
completing coursework necessary to maintain licensure or certification. The maximum
credit that a volunteer may claim each year is $1,000. The credit may not be claimed by
nonresidents or part-year residents of Wisconsin. 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.

If the bill takes effect on or before July 31, the credit first applies to taxable years
beginning on January 1 of that same year in which the bill takes effect. If the bill takes
effect after July 31, the credit first applies in the following year .
SB32,1 1Section 1. 20.835 (2) (cb) of the statutes is created to read:
SB32,2,32 20.835 (2) (cb) Emergency responder credit. A sum sufficient to pay the claims
3approved under s. 71.07 (8m).
SB32,2 4Section 2. 71.07 (8m) of the statutes is created to read:
SB32,2,55 71.07 (8m) Emergency responder credit. (a) Definitions. In this subsection:
SB32,2,76 1. “Claimant" means an emergency responder who files a claim under this
SB32,2,118 2. “Course-work time” means the number of hours spent in a class, either in
9person or online, by an emergency responder if the course is necessary for the
10individual to maintain any required certifications to continue serving as an
11emergency responder.
SB32,2,1412 3. “Emergency responder” means an individual who serves in this state as a
13volunteer first responder, as defined under s. 256.01 (9); a volunteer fire fighter; or
14a volunteer emergency medical technician, as defined in s. 256.01 (5).
SB32,2,1715 4. “Service time” means the number of hours an emergency responder spends
16on active duty as an emergency responder, or the number of hours such an individual
17spends in live training exercises, or both.
SB32,3,418 (b) Filing claims. Subject to the limitations provided in this subsection, a
19claimant may claim as a credit against the tax imposed under s. 71.02 or 71.08 an
20amount equal to $20 multiplied by the sum of the hours of service time or
21course-work time, or both, that the claimant spends participating in such activities
22in the year to which the claim relates, and if the allowable amount of the claim
23exceeds the income taxes otherwise due on the claimant's income, the amount of the

1claim not used as an offset against those taxes shall be certified by the department
2of revenue to the department of administration for payment to the claimant by check,
3share draft, or other draft drawn from the appropriation account under s. 20.835 (2)
SB32,3,65 (c) Limitations. 1. The maximum credit that a claimant may claim each year
6under this subsection is $1,000.
SB32,3,87 2. No credit may be claimed under this subsection by a part-year resident or
8a nonresident of this state.
SB32,3,109 3. No credit may be allowed under this subsection unless it is claimed within
10the period specified in s. 71.75 (2).
SB32,3,1311 4. No credit may be allowed under this subsection for a taxable year covering
12a period of less than 12 months, except for a taxable year closed by reason of the death
13of the taxpayer.
SB32,3,1514 (d) Administration. Subsection (9e) (d), to the extent that it applies to the credit
15under that subsection, applies to the credit under this subsection.
SB32,3 16Section 3. 71.08 (1) (intro.) of the statutes is amended to read:
SB32,3,2517 71.08 (1) Imposition. (intro.) If the tax imposed on a natural person, married
18couple filing jointly, trust, or estate under s. 71.02, not considering the credits under
19ss. 71.07 (1), (2dx), (2dy), (3m), (3n), (3p), (3q), (3r), (3rm), (3rn), (3s), (3t), (3w), (3y),
20(4k), (5b), (5d), (5e), (5f), (5h), (5i), (5j), (5n), (6), (6e), (8m), (8r), (9e), (9m), and (9r),
2171.28 (1dx), (1dy), (2m), (3), (3n), (3t), (3w), and (3y), 71.47 (1dx), (1dy), (2m), (3), (3n),
22(3t), (3w), and (3y), 71.57 to 71.61, and 71.613 and subch. VIII and payments to other
23states under s. 71.07 (7), is less than the tax under this section, there is imposed on
24that natural person, married couple filing jointly, trust or estate, instead of the tax
25under s. 71.02, an alternative minimum tax computed as follows:
1Section 4. 71.10 (4) (i) of the statutes is amended to read:
SB32,4,152 71.10 (4) (i) The total of claim of right credit under s. 71.07 (1), farmland
3preservation credit under ss. 71.57 to 71.61, farmland preservation credit, 2010 and
4beyond under s. 71.613, homestead credit under subch. VIII, farmland tax relief
5credit under s. 71.07 (3m), dairy manufacturing facility investment credit under s.
671.07 (3p), jobs tax credit under s. 71.07 (3q), meat processing facility investment
7credit under s. 71.07 (3r), woody biomass harvesting and processing credit under s.
871.07 (3rm), food processing plant and food warehouse investment credit under s.
971.07 (3rn), business development credit under s. 71.07 (3y), film production services
10credit under s. 71.07 (5f), film production company investment credit under s. 71.07
11(5h), emergency responder credit under s. 71.07 (8m), veterans and surviving
12spouses property tax credit under s. 71.07 (6e), enterprise zone jobs credit under s.
1371.07 (3w), beginning farmer and farm asset owner tax credit under s. 71.07 (8r),
14earned income tax credit under s. 71.07 (9e), estimated tax payments under s. 71.09,
15and taxes withheld under subch. X.
SB32,5 16Section 5. Initial applicability.
SB32,4,2017 (1) This act first applies to taxable years beginning on January 1 of the year
18in which this subsection takes effect, except that if this subsection takes effect after
19July 31, this act first applies to taxable years beginning on January 1 of the year
20following the year in which this subsection takes effect.
SB32,4,2121 (End)