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2011 - 2012 LEGISLATURE
September 7, 2011 - Introduced by Representatives Thiesfeldt, Kapenga,
Strachota, Craig, Kooyenga
and LeMahieu, cosponsored by Senators Lasee
and Galloway. Referred to Committee on Housing.
AB244,1,3 1An Act to amend 71.54 (1) (f) (intro.), 71.54 (1) (g) (intro.) and 71.75 (2); and to
2create
71.55 (10) and 71.55 (11) of the statutes; relating to: restricting
3eligibility for the homestead tax credit.
Analysis by the Legislative Reference Bureau
Generally, under current law, an individual who lives for an entire year in
housing that is exempt from property taxes is not eligible to claim the homestead tax
credit. If such a claimant lives in tax-exempt housing for only part of a year, the
claimant may claim the credit for the part of the year in which he or she lived in
housing that was subject to property taxes.
Under this bill, a claimant must reduce by one-twelfth the homestead tax
credit for which he or she is otherwise eligible for each month, during the year to
which the claim relates, the claimant or the claimant's spouse receives a housing
subsidy under Section 8 of the federal government's general program of assisted
housing.
Generally, under current law, an individual may file an amended income tax
return within four years of the return's original unextended due date to claim a
refund that was not claimed when the return was originally filed. Under this bill,
a claimant may not file an amended return to claim the homestead tax credit.

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:
AB244, s. 1 1Section 1. 71.54 (1) (f) (intro.) of the statutes, as affected by 2011 Wisconsin
2Act 32
, is amended to read:
AB244,2,53 71.54 (1) (f) 2001 to 2011. (intro.) Subject to sub. (2m) and s. 71.55 (10), the
4amount of any claim filed in 2001 to 2011 and based on property taxes accrued or rent
5constituting property taxes accrued during the previous year is limited as follows:
AB244, s. 2 6Section 2. 71.54 (1) (g) (intro.) of the statutes, as created by 2011 Wisconsin
7Act 32
, is amended to read:
AB244,2,118 71.54 (1) (g) 2012 and thereafter. (intro.) The Subject to s. 71.55 (10), the
9amount of any claim filed in 2012 and thereafter and based on property taxes accrued
10or rent constituting property taxes accrued during the previous year is limited as
11follows:
AB244, s. 3 12Section 3. 71.55 (10) of the statutes is created to read:
AB244,2,1713 71.55 (10) Subsidized housing. A claimant shall reduce by one-twelfth the
14amount of the credit he or she is otherwise eligible for under s. 71.54 for each month
15for which the claimant or any member of the claimant's household receives a housing
16subsidy from the federal government under subchapter I of chapter 8 of title 42 of the
17United States Code, in the year to which the claim relates.
AB244, s. 4 18Section 4. 71.55 (11) of the statutes is created to read:
AB244,2,2119 71.55 (11) Amended returns prohibited. A claimant may not file an amended
20return under s. 71.75 (2) for the purpose of claiming a refund for a credit for which
21the claimant is otherwise eligible under this subchapter.
AB244, s. 5
1Section 5. 71.75 (2) of the statutes is amended to read:
AB244,3,52 71.75 (2) With respect to income taxes and franchise taxes, except as otherwise
3provided in subs. (5) and (9) and ss. 71.30 (4) and, 71.55 (11), and 71.77 (5) and (7)
4(b), refunds may be made if the claim therefor is filed within 4 years of the
5unextended date under this section on which the tax return was due.
AB244, s. 6 6Section 6. Initial applicability.
AB244,3,107 (1) This act first applies to claims filed for years beginning on January 1 of the
8year in which this subsection takes effect, except that if this subsection takes effect
9after July 31 this act first applies to claims filed for years beginning on January 1
10of the year following the year in which this subsection takes effect.
AB244,3,1111 (End)
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