LRB-2741/1
MES:jld:rs
2013 - 2014 LEGISLATURE
February 17, 2014 - Introduced by Senators Miller,
Carpenter, Erpenbach,
Vinehout, Risser, C. Larson, Lehman, Harris, Hansen, L. Taylor and Lassa,
cosponsored by Representatives
C. Taylor, Hesselbein, Zamarripa, Kahl,
Sargent, Pope, Mason, Berceau, Johnson, Hulsey, Milroy, Bewley, Hebl,
Kessler, Wachs, Barnes, Genrich and Ohnstad. Referred to Committee on
Workforce Development, Forestry, Mining, and Revenue.
SB604,1,2
1An Act to create 71.03 (2m) of the statutes;
relating to: authorizing certain
2same-sex couples to file a joint individual income tax return.
Analysis by the Legislative Reference Bureau
Under current law, a married couple may file a joint individual income tax
return. This bill authorizes two individuals of the same sex who are eligible to, and
file, a joint federal income tax return, to file a joint return for Wisconsin income tax
purposes on the same basis and subject to the same conditions as an opposite-sex
married couple.
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:
SB604,1
3Section
1. 71.03 (2m) of the statutes is created to read:
SB604,2,24
71.03
(2m) Same-sex married couples. The provisions of sub. (2), as they apply
5to issues related to joint filing by a husband and wife, apply to 2 individuals of the
6same sex who are eligible to, and file, a joint federal income tax return as a married
1couple, and such same-sex couples may file a joint return on the same basis and
2subject to the same conditions as opposite-sex married spouses.
SB604,2
3Section
2.
Initial applicability.
SB604,2,74
(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.
