AB619: Bill Text

LRB-1617/2

JK:jld

2017 - 2018 LEGISLATURE

2017 Assembly BILL 619

November 9, 2017 - Introduced by Representatives Quinn, Anderson, Born, Brandtjen, E. Brooks, Horlacher, Jacque, Kitchens, Kulp, Mursau, Ripp, Tittl and Tusler, cosponsored by Senators Wanggaard, Johnson and Olsen. Referred to Committee on Ways and Means.

AB619,1,2 An Act to create 71.05 (1) (bn) of the statutes; relating to: charitable donations to the family of a law enforcement officer or fire fighter killed in the line of duty.

Analysis by the Legislative Reference Bureau

This bill provides an income tax exemption for amounts received by the immediate family of a law enforcement officer or fire fighter killed in the line of duty to pay for expenses related to the death of the officer or fire fighter, regardless of how the amounts are raised.

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:

AB619,1 Section 1. 71.05 (1) (bn) of the statutes is created to read:

AB619,1,7 71.05 (1) (bn) Donations to families of fallen officers and fire fighters. Amounts received by the immediate family, as defined under s. 19.42 (7), of a law enforcement officer or fire fighter killed in the line of duty to pay for expenses related to the death of the officer or fire fighter, regardless of how the amounts are raised.

AB619,2 Section 2. Initial applicability.

AB619,2,2 (1) This act first applies to taxable years beginning on January 1, 2017.

AB619,2,3 (End)