1995 WISCONSIN ACT 261
An Act to create 71.05 (6) (b) 22. of the statutes; relating to: creating a tax exemption for certain adoption expenses.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
71.05 (6) (b) 22. of the statutes is created to read:
71.05 (6) (b) 22. For taxable years beginning after December 31, 1995, an amount up to $5,000 that is expended during the period that consists of the year to which the claim relates and the prior 2 taxable years, by a full-year resident of this state who is an adoptive parent, for adoption fees, court costs or legal fees relating to the adoption of a child, for whom a final order of adoption has been entered under s. 48.91 (3) during the taxable year.