Analysis by the Legislative Reference Bureau
This bill creates three refundable tax credits for volunteer fire fighters,
emergency medical responders, emergency medical services practitioners, and
ambulance drivers (responders).
The first credit is equal to $300 for responders who have served for at least one
year, but not more than five years, and $600 for responders who have served for more
than five years. An individual is eligible to claim the credit if the individual is in good
standing with the department for which he or she serves and either has completed
40 hours of service at the department's station or at the scene of an emergency or has
participated in at least 50 percent of the calls or incidents that his or her station has
responded to, not including calls or incidents outside of the department's
jurisdiction. An individual who holds more than one emergency responder position
in the same department may combine the hours served in those positions when
determining whether the 40-hour threshold is met.
The second credit is equal to $20 for each hour, up to 25 hours, that a responder
is engaged in education or training. An individual is eligible to claim the credit if the
individual meets the criteria to claim the first credit.

The third credit is equal to the sum of the responder's unreimbursed mileage
for using a personal vehicle to attend training and his or her unreimbursed expenses,
not to exceed $200, for purchasing department-approved gear and equipment. The
maximum amount that may be claimed for the credit is $400. In order to claim the
credit, the individual must be in good standing with the department for which he or
she serves.
An individual may claim only one credit under each provision in a taxable year,
regardless of the number of positions the individual holds that makes the individual
eligible to claim the credits.
Because the credits are refundable, if an individual is eligible to claim an
amount as a credit that exceeds his or her income tax liability, the individual receives
the excess as a refund.
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:
AB302,1 1Section 1 . 20.835 (2) (er) of the statutes is created to read:
AB302,2,32 20.835 (2) (er) Emergency responder service credit. A sum sufficient to make
3the payments under s. 71.07 (8m).
AB302,2 4Section 2 . 20.835 (2) (es) of the statutes is created to read:
AB302,2,65 20.835 (2) (es) Emergency responder education and training credit. A sum
6sufficient to make the payments under s. 71.07 (8n).
AB302,3 7Section 3 . 20.835 (2) (et) of the statutes is created to read:
AB302,2,98 20.835 (2) (et) Emergency responder mileage and equipment credit. A sum
9sufficient to make the payments under s. 71.07 (8o).
AB302,4 10Section 4 . 71.07 (8m) of the statutes is created to read:
AB302,2,1211 71.07 (8m) Emergency responder service credit. (a) Definitions. In this
12subsection:
AB302,2,1413 1. “Claimant" means an emergency responder who files a claim under this
14subsection.
AB302,3,5
12. “Emergency responder” means an individual who serves in this state as a
2volunteer emergency medical responder, as defined under s. 256.01 (4p); a volunteer
3emergency medical responder certified under s. 256.15 (8) (a); a volunteer fire
4fighter; a volunteer emergency medical services practitioner, as defined in s. 256.01
5(5); or a volunteer ambulance driver.
AB302,3,86 3. “Qualifying service” means service provided by the claimant as an
7emergency responder at a station of the department for which he or she serves or at
8the scene of a call or incident to which the department has responded.
AB302,3,149 (b) Filing claims. Subject to the limitations provided in this subsection, for
10taxable years beginning after December 31, 2018, a claimant may claim as a credit
11against the tax imposed under s. 71.02 an amount equal to either $300, if the
12claimant has served as an emergency responder for at least one year, but not more
13than 5 years, or $600, if the claimant has served as an emergency responder for more
14than 5 years.
AB302,4,215 (c) Limitations. 1. No claimant may claim the credit under this subsection
16unless the claimant is in good standing with the department for which he or she
17serves and either has completed 40 hours of qualifying service for the department in
18the year to which the claim relates or has participated in at least 50 percent of the
19calls or incidents to which his or her station within the department has responded
20in the year to which the claim relates, not including calls or incidents outside of the
21department's jurisdiction. A claimant who holds more than one emergency
22responder position in the same department may include the time spent providing
23qualifying service in each position when determining whether the 40-hour threshold
24is met. A claimant shall provide certification from the department for which he or
25she serves to the department of revenue, on a form prescribed by the department of

1revenue, that the claimant has complied with the requirements of this subdivision
2and shall submit the certification with the claimant's return.
AB302,4,43 2. No credit may be claimed under this subsection by a part-year resident or
4a nonresident of this state.
AB302,4,65 3. No credit may be allowed under this subsection unless it is claimed within
6the period specified in s. 71.75 (2).
AB302,4,97 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.
AB302,4,1410 5. For any taxable year the claimant is eligible to claim the credits under this
11subsection and sub. (8n) or (8o), or both, the claimant may claim one credit under
12each subsection for that taxable year and may claim only one credit under each
13subsection regardless of the number of positions the claimant holds that makes the
14claimant eligible to claim the credits.
AB302,4,1615 (d) Administration. 1. Subsection (9e) (d), to the extent that it applies to the
16credit under that subsection, applies to the credit under this subsection.
AB302,4,2117 2. If the allowable amount of the claim under par. (b) exceeds the tax otherwise
18due under s. 71.02, the amount of the claim not used to offset the tax due shall be
19certified by the department of revenue to the department of administration for
20payment by check, share draft, or other draft drawn from the appropriation account
21under s. 20.835 (2) (er).
AB302,5 22Section 5 . 71.07 (8n) of the statutes is created to read:
AB302,4,2423 71.07 (8n) Emergency responder education and training credit. (a)
24Definitions. In this subsection:
AB302,5,3
11. “Claimant" means an emergency responder who is eligible to claim the credit
2under sub. (8m), regardless of whether a claim is filed under that subsection, and
3who files a claim under this subsection.
AB302,5,84 2. “Course-work time” means the number of hours spent in a class or in
5training exercises, either in person or online, by an emergency responder if the
6course maintains or improves skills required by the individual to continue serving
7as an emergency responder or is necessary for the individual to obtain or maintain
8certification to continue serving as an emergency responder.
AB302,5,99 3. “Emergency responder” has the meaning given in sub. (8m) (a) 2.
AB302,5,1410 (b) Filing claims. Subject to the limitations provided in this subsection, for
11taxable years beginning after December 31, 2018, a claimant may claim as a credit
12against the tax imposed under s. 71.02 an amount equal to $20 for each hour of
13course-work time, up to 25 hours, that the claimant spends participating in such
14activities in the taxable year to which the claim relates.
AB302,5,2015 (c) Limitations. 1. The maximum credit that a claimant may claim each year
16under this subsection is $500. A claimant shall provide certification from the
17department for which he or she serves to the department of revenue, on a form
18prescribed by the department of revenue, of the hours of course-work time as
19described under par. (b) and that the claimant has complied with the requirements
20of sub. (8m) (c) 1., and shall submit the certification with the claimant's return.
AB302,5,2221 2. No credit may be claimed under this subsection by a part-year resident or
22a nonresident of this state.
AB302,5,2423 3. No credit may be allowed under this subsection unless it is claimed within
24the period specified in s. 71.75 (2).
AB302,6,3
14. No credit may be allowed under this subsection for a taxable year covering
2a period of less than 12 months, except for a taxable year closed by reason of the death
3of the taxpayer.
AB302,6,84 5. For any taxable year the claimant is eligible to claim the credits under this
5subsection and sub. (8m) or (8o), or both, the claimant may claim one credit under
6each subsection for that taxable year and may claim only one credit under each
7subsection regardless of the number of positions the claimant holds that makes the
8claimant eligible to claim the credits.
AB302,6,109 (d) Administration. 1. Subsection (9e) (d), to the extent that it applies to the
10credit under that subsection, applies to the credit under this subsection.
AB302,6,1511 2. If the allowable amount of the claim under par. (b) exceeds the tax otherwise
12due under s. 71.02, the amount of the claim not used to offset the tax due shall be
13certified by the department of revenue to the department of administration for
14payment by check, share draft, or other draft drawn from the appropriation account
15under s. 20.835 (2) (es).
AB302,6 16Section 6 . 71.07 (8o) of the statutes is created to read:
AB302,6,1817 71.07 (8o) Emergency responder mileage and equipment credit. (a)
18Definitions. In this subsection:
AB302,6,2019 1. “Claimant" means an emergency responder who files a claim under this
20subsection.
AB302,6,2121 2. “Emergency responder” has the meaning given in sub. (8m) (a) 2.
AB302,6,2422 3. “Expenses” means unreimbursed expenses, not to exceed $200, incurred by
23the claimant for gear and equipment, in the year to which the claim relates, that are
24primarily for his or her use while serving as an emergency responder.
AB302,7,3
14. “Mileage” means the number of unreimbursed miles traveled by a claimant
2in his or her personal vehicle to attend training related to service as an emergency
3responder, multiplied by the mileage rate.
AB302,7,64 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.
AB302,7,117 (b) Filing claims. Subject to the limitations provided in this subsection, for
8taxable years beginning after December 31, 2018, a claimant may claim as a credit
9against the tax imposed under s. 71.02 an amount equal to the sum of the claimant's
10mileage for the taxable year for which the claim is made and expenses incurred in
11that year.
AB302,7,1312 (c) Limitations. 1. The maximum credit that a claimant may claim each year
13under this subsection is $400.
AB302,7,1514 2. No claimant may claim the credit under this subsection unless the claimant
15is in good standing with the department for which he or she serves.
AB302,7,1816 3. No claimant may claim the credit under this subsection unless the individual
17in charge of the department for which the claimant serves approves the expenses and
18mileage for which the claim is made.
AB302,7,2319 4. No claimant may claim the credit under this subsection unless the claimant
20provides, on a form prescribed by the department of revenue, certification from the
21department for which he or she serves of the claimant's compliance with subd. 2 and
22of the approval under subd. 3. The claimant shall submit the certification with the
23claimant's return.
AB302,7,2524 5. No credit may be claimed under this subsection by a part-year resident or
25a nonresident of this state.
AB302,8,2
16. No credit may be allowed under this subsection unless it is claimed within
2the period specified in s. 71.75 (2).
AB302,8,53 7. No credit may be allowed under this subsection for a taxable year covering
4a period of less than 12 months, except for a taxable year closed by reason of the death
5of the taxpayer.
AB302,8,106 8. For any taxable year the claimant is eligible to claim the credits under this
7subsection and sub. (8m) or (8n), or both, the claimant may claim one credit under
8each subsection for that taxable year and may claim only one credit under each
9subsection regardless of the number of positions the claimant holds that makes the
10claimant eligible to claim the credits.
AB302,8,1211 9. No credit may be allowed under this subsection for unreimbursed mileage
12expenses used to compute and claim the credit under sub. (5).
AB302,8,1413 (d) Administration. 1. Subsection (9e) (d), to the extent that it applies to the
14credit under that subsection, applies to the credit under this subsection.
AB302,8,1915 2. If the allowable amount of the claim under par. (b) exceeds the tax otherwise
16due under s. 71.02, the amount of the claim not used to offset the tax due shall be
17certified by the department of revenue to the department of administration for
18payment by check, share draft, or other draft drawn from the appropriation account
19under s. 20.835 (2) (et).
AB302,7 20Section 7 . 71.10 (4) (i) of the statutes is amended to read:
AB302,9,1221 71.10 (4) (i) The total of claim of right credit under s. 71.07 (1), farmland
22preservation credit under ss. 71.57 to 71.61, farmland preservation credit, 2010 and
23beyond under s. 71.613, homestead credit under subch. VIII, farmland tax relief
24credit under s. 71.07 (3m), dairy manufacturing facility investment credit under s.
2571.07 (3p), jobs tax credit under s. 71.07 (3q), meat processing facility investment

1credit under s. 71.07 (3r), woody biomass harvesting and processing credit under s.
271.07 (3rm), food processing plant and food warehouse investment credit under s.
371.07 (3rn), business development credit under s. 71.07 (3y), research credit under
4s. 71.07 (4k) (e) 2. a., film production services credit under s. 71.07 (5f), film
5production company investment credit under s. 71.07 (5h), veterans and surviving
6spouses property tax credit under s. 71.07 (6e), enterprise zone jobs credit under s.
771.07 (3w), electronics and information technology manufacturing zone credit under
8s. 71.07 (3wm), emergency responder service credit under s. 71.07 (8m), emergency
9responder education and training credit under s. 71.07 (8n), emergency responder
10mileage and equipment credit under s. 71.07 (8o),
beginning farmer and farm asset
11owner tax credit under s. 71.07 (8r), earned income tax credit under s. 71.07 (9e),
12estimated tax payments under s. 71.09, and taxes withheld under subch. X.
AB302,9,1313 (End)
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