2019 - 2020 LEGISLATURE
February 25, 2019 - Introduced by Senators Jacque,
Carpenter, Cowles, Darling,
Feyen, Nass, Olsen and L. Taylor, cosponsored by Representatives
Stafsholt, Doyle, Allen, Brandtjen, Brooks, Dittrich, Edming, Gundrum,
Horlacher, Jagler, Knodl, Kuglitsch, Magnafici, Mursau, Oldenburg,
Petryk, Quinn, Ramthun, Skowronski, Sortwell, Subeck, Thiesfeldt,
Tranel, Tusler, Wichgers and Zimmerman. Referred to Committee on
Agriculture, Revenue and Financial Institutions.
1An Act to create
71.05 (6) (b) 54., 71.26 (1) (i) and 71.45 (1) (d) of the statutes; 2relating to: creating individual and corporate income and franchise tax
3deductions for tuition paid for apprenticeship programs.
Analysis by the Legislative Reference Bureau
This bill creates an income and franchise tax deduction for tuition expenses
paid by an individual, including a sole proprietor, or corporation for an individual to
participate in an apprenticeship program that is approved by the Department of
Workforce Development. If the deduction is claimed by an individual, the participant
in the apprenticeship program must be the individual or his or her dependent. The
deduction first applies to taxable years beginning after December 31, 2019.
Because this bill relates to an exemption from state or local taxes, it may be
referred to the Joint Survey Committee on Tax Exemptions for a report to be printed
as an appendix to the bill.
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:
71.05 (6) (b) 54. of the statutes is created to read:
(b) 54. a. Subject to the definitions provided in subd. 54. b. to d., for 2
taxable years beginning after December 31, 2019, tuition expenses that are paid in 3
the year to which the claim relates by a claimant for the claimant or the claimant's 4
dependent, or both, or, if a self-employed individual, for a claimant's employee, to 5
participate in an apprenticeship program.
b. In this subdivision “apprenticeship program" has the meaning given in s. 7
c. In this subdivision, “claimant" means an individual who files a claim under 9
d. In this subdivision, “dependent" means an individual claimed by a claimant 11
as a dependent under section 151
(c) of the Internal Revenue Code on his or her tax 12
71.26 (1) (i) of the statutes is created to read:
(i) Apprenticeship program tuition payments.
For taxable years 15
beginning after December 31, 2019, an amount equal to the amount the taxpayer 16
paid in the taxable year for tuition expenses for an individual to participate in an 17
apprenticeship program, as defined in s. 106.001 (4).
71.45 (1) (d) of the statutes is created to read:
(d) For taxable years beginning after December 31, 2019, an amount 20
equal to the amount the taxpayer paid in the taxable year for tuition expenses for an 21
individual to participate in an apprenticeship program, as defined in s. 106.001 (4).