LRB-1077/1
MES:cmh:rs
2005 - 2006 LEGISLATURE
April 4, 2005 - Introduced by Representatives Colon, Musser, Berceau, Kreibich,
Lehman, Ott, Gunderson and Seidel, cosponsored by Senators Stepp and
Taylor. Referred to Committee on Ways and Means. Referred to Joint Survey
Committee on Tax Exemptions.
AB282,1,2
1An Act to create 71.05 (6) (b) 35. of the statutes;
relating to: creating an
2individual income tax subtract modification for jury service.
Analysis by the Legislative Reference Bureau
This bill creates an individual income tax subtract modification for jury service.
Under the bill, in determining Wisconsin adjusted gross income (AGI), an individual
called for jury duty may subtract from federal AGI $125 for each day that the
individual appears before the court for jury duty and, if selected as a juror, for each
day of his or her service on a jury.
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:
AB282, s. 1
3Section
1. 71.05 (6) (b) 35. of the statutes is created to read:
AB282,2,24
71.05
(6) (b) 35. For each day that an individual appears before the court for
5jury service after being summoned under s. 756.05 and, if the individual is selected
6as a juror, for each day that he or she serves on a jury, $125. A claim under this
1subdivision may be made only for days of appearance before the court and days of
2service as a juror that occur during the taxable year to which the claim relates.
AB282,2,74
(1) This act first applies to taxable years beginning on January 1 of the year
5in which this subsection takes effect, except that if this subsection takes effect after
6July 31 this act first applies to taxable years beginning on January 1 of the year
7following the year in which this subsection takes effect.
