2019 - 2020 LEGISLATURE
June 3, 2019 - Introduced by Representatives Brostoff, Subeck,
Anderson, Billings, Bowen, Emerson, Gruszynski, Goyke, Hesselbein,
Kolste, Milroy, L. Myers, Neubauer, Ohnstad, Pope, Sargent, Shankland,
Sinicki, Spreitzer and Vruwink, cosponsored by Senators Smith,
Bewley, Carpenter, Larson, Schachtner and Wirch. Referred to Committee
on Ways and Means.
1An Act to amend
71.10 (4) (i); and
20.835 (2) (cb) and 71.07 (8m) of 2
the statutes; relating to: creating an individual income tax credit for certified
3nursing assistant training costs.
Analysis by the Legislative Reference Bureau
This bill creates a refundable individual income tax credit for costs incurred
and paid by an individual in the year to which the claim relates for instructional costs
and required materials and fees for an instructional program that results in the
individual becoming a certified nursing assistant. Under the bill, the maximum
credit that a claimant may claim is $1,500, and an individual may claim the credit
only once. The bill prohibits an individual from claiming the credit unless he or she
has worked as a CNA for at least 12 consecutive months on a full-time basis. Because
the credit is refundable, if the amount of the claim for which a claimant is eligible
exceeds the claimant's tax liability, the difference will be paid to the claimant by
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) (cb) of the statutes is created to read:
(cb) Certified nursing assistant credit.
A sum sufficient to pay the 2
claims approved under s. 71.07 (8m).
71.07 (8m) of the statutes is created to read:
71.07 (8m) Certified nursing assistant credit.
In this 5
1. “Certified nursing assistant” means an individual who has successfully 7
completed an instructional program for nurse aides that is approved under s. 146.40 8
(3) and has successfully completed a competency evaluation program that is 9
approved under s. 146.40 (3m).
2. “Claimant" means a certified nursing assistant who files a claim under this 11
3. “Training costs” means costs incurred and paid by an individual in the year 13
to which the claim relates for instructional costs and required materials and fees for 14
an instructional program that results in the individual becoming a certified nursing 15
(b) Filing claims.
Subject to the limitations provided in this subsection, a 17
claimant may claim as a credit against the tax imposed under s. 71.02 an amount 18
equal to the amount of training costs. If the allowable amount of the claim exceeds 19
the income taxes otherwise due on the claimant's income, the amount of the claim 20
not used as an offset against those taxes shall be certified by the department of 21
revenue to the department of administration for payment to the claimant by check, 22
share draft, or other draft drawn from the appropriation account under s. 20.835 (2) 23
1. The maximum credit that a claimant may claim under this 25
subsection is $1,500.
2. No credit may be claimed under this subsection by a part-year resident or 2
a nonresident of this state.
3. No credit may be allowed under this subsection unless it is claimed within 4
the period specified in s. 71.75 (2).
4. No credit may be allowed under this subsection for a taxable year covering 6
a period of less than 12 months, except for a taxable year closed by reason of the death 7
of the claimant.
5. No credit may be claimed under this subsection unless the claimant has 9
worked as a certified nursing assistant for at least 12 consecutive months, on a 10
full-time basis, before he or she files a claim under this subsection.
6. No individual may claim the credit under this subsection more than once.
. Subsection (9e) (d), to the extent that it applies to the credit 13
under that subsection, applies to the credit under this subsection.
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 16
preservation credit under ss. 71.57 to 71.61, farmland preservation credit, 2010 and 17
beyond under s. 71.613, homestead credit under subch. VIII, farmland tax relief 18
credit under s. 71.07 (3m), dairy manufacturing facility investment credit under s. 19
71.07 (3p), jobs tax credit under s. 71.07 (3q), meat processing facility investment 20
credit under s. 71.07 (3r), woody biomass harvesting and processing credit under s. 21
71.07 (3rm), food processing plant and food warehouse investment credit under s. 22
71.07 (3rn), business development credit under s. 71.07 (3y), research credit under 23
s. 71.07 (4k) (e) 2. a., film production services credit under s. 71.07 (5f), film 24
production company investment credit under s. 71.07 (5h), veterans and surviving 25
spouses property tax credit under s. 71.07 (6e), certified nursing assistant credit
1under s. 71.07 (8m),
enterprise zone jobs credit under s. 71.07 (3w), electronics and 2
information technology manufacturing zone credit under s. 71.07 (3wm), beginning 3
farmer and farm asset owner tax credit under s. 71.07 (8r), earned income tax credit 4
under s. 71.07 (9e), estimated tax payments under s. 71.09, and taxes withheld under 5
(1) This act first applies to taxable years beginning on January 1 of the year 8
in which this subsection takes effect, except that if this subsection takes effect after 9
July 31, this act first applies to taxable years beginning on January 1 of the year 10
following the year in which this subsection takes effect.