2019 - 2020 LEGISLATURE
March 20, 2019 - Introduced by Senators Darling, Jacque and Wanggaard,
cosponsored by Representatives
Ballweg, Thiesfeldt, Petersen, Tusler,
Wichgers, Subeck, Dittrich, Skowronski, Brostoff, Schraa, Horlacher,
Kulp, Quinn, Loudenbeck, Rohrkaste, Sinicki and Bowen. Referred to
Committee on Agriculture, Revenue and Financial Institutions.
1An Act to amend
71.10 (4) (i); and to create
20.835 (2) (cd) and 71.07 (8n) of the 2
statutes; relating to: creating a refundable individual income tax credit for the
3parent of a stillbirth.
Analysis by the Legislative Reference Bureau
This bill creates a refundable individual income tax credit of $2,000 that may
be claimed by the parents of a stillbirth. The bill defines stillbirth as a birth that
occurs in this state that results in a stillbirth for which a fetal death report is
required. 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.
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) (cd) of the statutes is created to read:
(cd) Stillbirth tax credit.
A sum sufficient to pay the claims approved 6
under s. 71.07 (8n).
71.07 (8n) of the statutes is created to read:
71.07 (8n) Stillbirth tax credit.
In this subsection:
1. “Claimant" means the parent of a stillbirth who files a claim under this 4
2. “Stillbirth” means a birth that occurs in this state that results in a stillbirth 6
for which a fetal death report is required under s. 69.18 (1) (e) 1.
(b) Filing claims.
Subject to the limitations and conditions provided in this 8
subsection, a claimant may claim as a credit against the tax imposed under s. 71.02 9
an amount of $2,000 in the taxable year in which the stillbirth occurs, and if the 10
allowable amount of the claim exceeds the income taxes otherwise due on the 11
claimant's income, the amount of the claim not used as an offset against those taxes 12
shall be certified by the department of revenue to the department of administration 13
for payment to the claimant by check, share draft, or other draft drawn from the 14
appropriation account under s. 20.835 (2) (cd).
(c) Limitations and conditions.
1. No credit may be claimed under this 16
subsection by a part-year resident or a nonresident of this state.
2. No credit may be allowed under this subsection for a taxable year covering 18
a period of less than 12 months, except for a taxable year closed by reason of the death 19
of the taxpayer.
3. No credit may be allowed under this subsection unless it is claimed within 21
the period specified in s. 71.75 (2).
4. If a married couple files a joint return, the maximum amount that may be 23
claimed by the couple under this subsection is $2,000 for each stillbirth.
5. If a married couple files a separate return, the maximum amount that may 25
be claimed by each spouse under this subsection is $1,000 for each stillbirth.
6. If the parents of a stillbirth are unmarried, the maximum amount that may 2
be claimed by each parent under this subsection is $1,000 for each stillbirth.
7. To claim the credit under this subsection, a claimant shall submit with his 4
or her return, for the taxable year to which the claim relates, proof of eligibility. A 5
fetal death report demonstrates proof of eligibility.
. Subsection (9e) (d), to the extent that it applies to the credit 7
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 10
preservation credit under ss. 71.57 to 71.61, farmland preservation credit, 2010 and 11
beyond under s. 71.613, homestead credit under subch. VIII, farmland tax relief 12
credit under s. 71.07 (3m), dairy manufacturing facility investment credit under s. 13
71.07 (3p), jobs tax credit under s. 71.07 (3q), meat processing facility investment 14
credit under s. 71.07 (3r), woody biomass harvesting and processing credit under s. 15
71.07 (3rm), food processing plant and food warehouse investment credit under s. 16
71.07 (3rn), business development credit under s. 71.07 (3y), research credit under 17
s. 71.07 (4k) (e) 2. a., film production services credit under s. 71.07 (5f), film 18
production company investment credit under s. 71.07 (5h), stillbirth tax credit under
19s. 71.07 (8n),
veterans and surviving spouses property tax credit under s. 71.07 (6e), 20
enterprise zone jobs credit under s. 71.07 (3w), electronics and information 21
technology manufacturing zone credit under s. 71.07 (3wm), beginning farmer and 22
farm asset owner tax credit under s. 71.07 (8r), earned income tax credit under s. 23
71.07 (9e), estimated tax payments under s. 71.09, and taxes withheld under subch. 24
(1) This act first applies to taxable years beginning on January 1 of the year 2
in which this subsection takes effect, except that if this subsection takes effect after 3
July 31, this act first applies to taxable years beginning on January 1 of the year 4
following the year in which this subsection takes effect.