LRB-4010/1
MES:cjs&jld:kjf
2001 - 2002 LEGISLATURE
October 18, 2001 - Introduced by Representatives Owens, Petrowski, Jensen,
Gronemus, Duff, Kestell, Ainsworth, La Fave, Leibham, Jeskewitz, Suder,
McCormick, Freese, Hahn, Grothman, Nass, Albers, Krawczyk, Musser, Bies,
Gundrum, Lassa, Plale, Ladwig, Rhoades, Townsend and J. Fitzgerald,
cosponsored by Senators Lazich, Roessler, Hansen and
Schultz. Referred to
Committee on Veterans and Military Affairs. Referred to Joint survey
committee on Tax Exemptions.
AB583,1,4
1An Act to create 71.05 (6) (b) 34. of the statutes;
relating to: creating an
2individual income tax exemption for pay received from the federal government
3by members of a reserve component of the armed forces participating in
4Operation Enduring Freedom.
Analysis by the Legislative Reference Bureau
This bill creates an individual income tax exemption for pay received from the
federal government by a member of a reserve component of the armed forces
participating in Operation Enduring Freedom. The exemption applies to a member
of a reserve component of the armed forces who is activated for Operation Enduring
Freedom, and applies to any amount of military pay received by the person from the
federal government.
This bill will be referred to the joint survey committee on tax exemptions for a
detailed analysis, which will be printed as an appendix to this 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:
AB583, s. 1
5Section
1. 71.05 (6) (b) 34. of the statutes is created to read:
AB583,2,6
171.05
(6) (b) 34. Any amount of basic, special, and incentive pay income or
2compensation, as those terms are used in
37 USC chapters 3 and
5, received from the
3federal government by a person who is a member of a reserve component of the U.S.
4armed forces, as defined in
26 USC 7701 (a) (15), for services performed for Operation
5Enduring Freedom. In this subdivision, "services performed for Operation Enduring
6Freedom" means service in a unit of the U.S. armed forces if all of the following apply:
AB583,2,77
a. The person is activated for Operation Enduring Freedom.
AB583,2,108
b. The service occurs during the period that there is in effect a designation by
9the president of the United States that the service is part of Operation Enduring
10Freedom.
AB583,2,1212
(1) This act first applies to taxable years beginning on January 1, 2001.
