2017 - 2018 LEGISLATURE
February 9, 2017 - Introduced by
Joint Legislative Council. 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) (cb) 2
and 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
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
20.835 (2) (cb) of the statutes is created to read:
(cb) Emergency responder credit.
A sum sufficient to pay the claims 3
approved under s. 71.07 (8m).
71.07 (8m) of the statutes is created to read:
71.07 (8m) Emergency responder credit.
In this subsection:
1. “Claimant" means an emergency responder who files a claim under this 7
2. “Course-work time” means the number of hours spent in a class, either in 9
person or online, by an emergency responder if the course is necessary for the 10
individual to maintain any required certifications to continue serving as an 11
3. “Emergency responder” means an individual who serves in this state as a 13
volunteer first responder, as defined under s. 256.01 (9); a volunteer fire fighter; or 14
a volunteer emergency medical technician, as defined in s. 256.01 (5).
4. “Service time” means the number of hours an emergency responder spends 16
on active duty as an emergency responder, or the number of hours such an individual 17
spends in live training exercises, or both.
(b) Filing claims.
Subject to the limitations provided in this subsection, a 19
claimant may claim as a credit against the tax imposed under s. 71.02 or 71.08 an 20
amount equal to $20 multiplied by the sum of the hours of service time or 21
course-work time, or both, that the claimant spends participating in such activities 22
in the year to which the claim relates, and if the allowable amount of the claim 23
exceeds the income taxes otherwise due on the claimant's income, the amount of the
claim not used as an offset against those taxes shall be certified by the department 2
of revenue to the department of administration for payment to the claimant by check, 3
share draft, or other draft drawn from the appropriation account under s. 20.835 (2) 4
1. The maximum credit that a claimant may claim each year 6
under this subsection is $1,000.
2. No credit may be claimed under this subsection by a part-year resident or 8
a nonresident of this state.
3. No credit may be allowed under this subsection unless it is claimed within 10
the period specified in s. 71.75 (2).
4. No credit may be allowed under this subsection for a taxable year covering 12
a period of less than 12 months, except for a taxable year closed by reason of the death 13
of the taxpayer.
. Subsection (9e) (d), to the extent that it applies to the credit 15
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 18
couple filing jointly, trust, or estate under s. 71.02, not considering the credits under 19
ss. 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),
(8r), (9e), (9m), and (9r), 21
71.28 (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 23
states under s. 71.07 (7), is less than the tax under this section, there is imposed on 24
that natural person, married couple filing jointly, trust or estate, instead of the tax 25
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 3
preservation credit under ss. 71.57 to 71.61, farmland preservation credit, 2010 and 4
beyond under s. 71.613, homestead credit under subch. VIII, farmland tax relief 5
credit under s. 71.07 (3m), dairy manufacturing facility investment credit under s. 6
71.07 (3p), jobs tax credit under s. 71.07 (3q), meat processing facility investment 7
credit under s. 71.07 (3r), woody biomass harvesting and processing credit under s. 8
71.07 (3rm), food processing plant and food warehouse investment credit under s. 9
71.07 (3rn), business development credit under s. 71.07 (3y), film production services 10
credit 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 12
spouses property tax credit under s. 71.07 (6e), enterprise zone jobs credit under s. 13
71.07 (3w), beginning farmer and farm asset owner tax credit under s. 71.07 (8r), 14
earned income tax credit under s. 71.07 (9e), estimated tax payments under s. 71.09, 15
and taxes withheld under subch. X.
(1) This act first applies to taxable years beginning on January 1 of the year 18
in which this subsection takes effect, except that if this subsection takes effect after 19
July 31, this act first applies to taxable years beginning on January 1 of the year 20
following the year in which this subsection takes effect.