2011 - 2012 LEGISLATURE
September 27, 2011 - Introduced by Senators Wanggaard, Leibham, Olsen and
Holperin, cosponsored by Representatives Strachota, Kaufert, Doyle,
LeMahieu, Spanbauer, Endsley and Kerkman. Referred to Joint Survey
Committee on Tax Exemptions.
1An Act to create
71.98 (2) of the statutes; relating to: adopting federal law as
2it relates to excluding from an employee's income certain payments from an
3employer related to medical care.
Analysis by the Legislative Reference Bureau
This bill adopts, for state income and franchise tax purposes, a provision in the
Internal Revenue Code that relates to exempting from taxation certain payments
made by an employer to an employee to reimburse the employee for costs he or she
has paid for medical care for the employee's adult child. This bill first applies to
taxable years beginning on January 1, 2011.
Because this bill relates to an exemption from state or local taxes, it may be
referred to the Joint Survey Committee on Tax Exemptions for a report to be printed
as an appendix to the 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:
SB203, s. 1
71.98 (2) of the statutes is created to read:
71.98 (2) Imputed income; employer payments to employees for medical care.
Section 1004 (d) of Public Law 111-152, and section 105
(b) of the Internal Revenue
Code, as amended to December 31, 2010, and related to amounts paid by an employer 2
to an employee to reimburse the employee for costs paid by him or her for medical 3
care for the employee's adult child.
(1) This act first applies to taxable years beginning on January 1, 2011.