2019 - 2020 LEGISLATURE
September 23, 2019 - Introduced by Representatives Pronschinske, Petryk,
Tusler, Dittrich, Hebl, Horlacher, James, Kerkman, Kitchens, Oldenburg,
Plumer, Rodriguez, Sortwell, Stuck, Thiesfeldt, Tranel and VanderMeer,
cosponsored by Senators Jacque, L. Taylor and Schachtner. Referred to
Committee on Ways and Means.
1An Act to create
71.07 (8m) and 71.10 (4) (ha) of the statutes;
relating to: a
2nonrefundable volunteer fire fighters and emergency responders tax credit.
Analysis by the Legislative Reference Bureau
This bill creates a nonrefundable income tax credit for volunteer fire fighters,
emergency medical responders, and emergency medical services practitioners
(responders). The credit is equal to $100. 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 has served as a responder for at least five years. An individual who has served
as a responder in more than one department may combine the time served in those
departments when determining whether the five-year threshold is met. Because the
credit is nonrefundable, it may be claimed only up to the amount of a taxpayer's tax
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:
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 2
2. “Emergency responder” means an individual who serves in this state as a 4
volunteer emergency medical responder, as defined in s. 256.01 (4p); a volunteer fire 5
fighter; or a volunteer emergency medical services practitioner, as defined in s. 6
(b) Filing claims.
Subject to the limitations provided in this subsection, for 8
taxable years beginning after December 31, 2018, a claimant may claim as a credit 9
against the tax imposed under s. 71.02, up to the amount of those taxes, an amount 10
equal to $100.
1. No claimant may claim the credit under this subsection 12
unless the claimant is in good standing with the department for which he or she 13
serves and has served as an emergency responder for at least 5 years, including the 14
taxable year for which the claim is made. A claimant who has served as an 15
emergency responder in more than one department in this state may include the time 16
spent serving in other departments when determining whether the 5-year threshold 17
2. No credit may be claimed under this subsection by a part-year resident or 19
a nonresident of this state.
3. No credit may be allowed under this subsection unless it is claimed within 21
the period specified in s. 71.75 (2).
4. No credit may be allowed under this subsection for a taxable year covering 23
a period of less than 12 months, except for a taxable year closed by reason of the death 24
of the taxpayer.
. Subsection (9e) (d), to the extent that it applies to the credit 2
under that subsection, applies to the credit under this subsection.
71.10 (4) (ha) of the statutes is created to read:
(ha) Emergency responder credit under s. 71.07 (8m).