LRB-0977/1
EKL:kjf&amn
2019 - 2020 LEGISLATURE
March 25, 2019 - Introduced by Representatives Mursau, Ballweg, Born,
Brandtjen, Edming, Hesselbein, Horlacher, Kitchens, Kulp, Kurtz,
Meyers, Milroy, Murphy, Novak, Petersen, Quinn, Ramthun, Rodriguez,
Skowronski, Spiros, Summerfield, Tauchen, Tittl, Thiesfeldt, Tranel,
Tusler, VanderMeer, Shankland and James, cosponsored by Senators
Testin, Bernier, Bewley, Erpenbach, Feyen, Jacque, Nass, Ringhand, L.
Taylor
, Tiffany and Schachtner. Referred to Committee on Ways and Means.
AB142,1,2 1An Act to create 71.07 (8m), 71.07 (8n) and 71.10 (4) (ct) and (cu) of the statutes;
2relating to: creating two tax credits for volunteer emergency responders.
Analysis by the Legislative Reference Bureau
This bill creates two nonrefundable individual income tax credits for volunteer
fire fighters, emergency medical responders, and emergency medical services
practitioners.
The first credit equals $20 for each hour an individual who volunteers for one
of these positions spends on active duty, in training exercises, or in class completing
coursework to improve skills or to obtain or maintain certification. The second credit
equals the volunteer's unreimbursed expenses for purchasing gear and equipment
plus an amount to reimburse him or her for using a personal vehicle to attend
training. The maximum amount an individual may claim per year is $1,000 for the
first credit and $400 for the second credit, except that these amounts are doubled for
an individual who serves as a volunteer fire fighter and a volunteer emergency
medical responder or services practitioner. Because the credits are nonrefundable,
no amount will be paid to the claimant if the credit he or she is due exceeds his or her
tax liability. The credits are only available to full-year Wisconsin residents.
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:
AB142,1
1Section 1. 71.07 (8m) of the statutes is created to read:
AB142,2,22 71.07 (8m) Emergency responder credit. (a) Definitions. In this subsection:
AB142,2,43 1. “Claimant" means an emergency responder who files a claim under this
4subsection.
AB142,2,95 2. “Course-work time” means the number of hours spent in a class, either in
6person or online, by an emergency responder if the course maintains or improves
7skills required by the individual to continue serving as an emergency responder or
8is necessary for the individual to obtain or maintain certification to continue serving
9as an emergency responder.
AB142,2,1310 3. “Emergency responder” means an individual who serves in this state as a
11volunteer emergency medical responder, as defined under s. 256.01 (4p); a volunteer
12fire fighter; or a volunteer emergency medical services practitioner, as defined in s.
13256.01 (5).
AB142,2,1614 4. “Service time” means the number of hours an emergency responder spends
15on active duty as an emergency responder, or the number of hours such an individual
16spends in training exercises, or both.
AB142,2,2117 (b) Filing claims. Subject to the limitations provided in this subsection, a
18claimant may claim as a credit against the tax imposed under s. 71.02 an amount
19equal to $20 multiplied by the sum of the hours of service time or course-work time,
20or both, that the claimant spends participating in such activities in the year to which
21the claim relates.
AB142,3,222 (c) Limitations. 1. The maximum credit that a claimant may claim each year
23under this subsection is $1,000, except that a claimant who serves in the year to
24which the claim relates as a volunteer fire fighter and a volunteer emergency medical

1responder or services practitioner may claim a maximum credit of $1,000 for each of
2the 2 positions.
AB142,3,43 2. No credit may be claimed under this subsection by a part-year resident or
4a nonresident of this state.
AB142,3,65 3. No credit may be allowed under this subsection unless it is claimed within
6the period specified in s. 71.75 (2).
AB142,3,97 4. No credit may be allowed under this subsection for a taxable year covering
8a period of less than 12 months, except for a taxable year closed by reason of the death
9of the taxpayer.
AB142,3,1110 (d) Administration. Subsection (9e) (d), to the extent that it applies to the credit
11under that subsection, applies to the credit under this subsection.
AB142,2 12Section 2. 71.07 (8n) of the statutes is created to read:
AB142,3,1413 71.07 (8n) Emergency responder reimbursement credit. (a) Definitions. In
14this subsection:
AB142,3,1615 1. “Claimant" means an emergency responder who files a claim under this
16subsection.
AB142,3,2017 2. “Emergency responder” means an individual who serves in this state as a
18volunteer emergency medical responder, as defined under s. 256.01 (4p); a volunteer
19fire fighter; or a volunteer emergency medical services practitioner, as defined in s.
20256.01 (5).
AB142,3,2421 3. “Expenses” means unreimbursed expenses incurred by an emergency
22responder for gear and equipment that the individual purchases, in the year to which
23the claim relates, primarily for his or her use while he or she is serving as an
24emergency responder.
AB142,4,3
14. “Mileage” means the number of miles traveled by an emergency responder,
2in his or her personal vehicle in the year to which the claim relates, to attend training
3related to his or service as an emergency responder, multiplied by the mileage rate.
AB142,4,64 5. “Mileage rate” means the standard mileage reimbursement rate for
5business, set by the Internal Revenue Service, that applies under federal law for the
6taxable year to which the claim relates.
AB142,4,97 (b) Filing claims. Subject to the limitations provided in this subsection, a
8claimant may claim as a credit against the tax imposed under s. 71.02 an amount
9equal to sum of the claimant's expenses and mileage.
AB142,4,1410 (c) Limitations. 1. The maximum credit that a claimant may claim each year
11under this subsection is $400, except that a claimant who serves in the year to which
12the claim relates as a volunteer fire fighter and a volunteer emergency medical
13responder or services practitioner may claim a maximum credit of $400 for each of
14the 2 positions.
AB142,4,1615 2. No credit may be claimed under this subsection by a part-year resident or
16a nonresident of this state.
AB142,4,1817 3. No credit may be allowed under this subsection unless it is claimed within
18the period specified in s. 71.75 (2).
AB142,4,2119 4. No credit may be allowed under this subsection for a taxable year covering
20a period of less than 12 months, except for a taxable year closed by reason of the death
21of the taxpayer.
AB142,4,2322 (d) Administration. Subsection (9e) (d), to the extent that it applies to the credit
23under that subsection, applies to the credit under this subsection.
AB142,3 24Section 3. 71.10 (4) (ct) and (cu) of the statutes are created to read:
AB142,4,2525 71.10 (4) (ct) Emergency responder credit under s. 71.07 (8m).
AB142,5,1
1(cu) Emergency responder reimbursement credit under s. 71.07 (8n).
AB142,4 2Section 4. Initial applicability.
AB142,5,63 (1) This act first applies to taxable years beginning on January 1 of the year
4in which this subsection takes effect, except that if this subsection takes effect after
5July 31, this act first applies to taxable years beginning on January 1 of the year
6following the year in which this subsection takes effect.
AB142,5,77 (End)
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