2013 - 2014 LEGISLATURE
April 25, 2013 - Introduced by Representatives Born, Jagler, Bernier, Brooks,
Craig, Czaja, Endsley, Hesselbein, Honadel, Jacque, Jorgensen, Kahl,
Kestell, Kleefisch, Kolste, T. Larson, Marklein, Murphy, Nass, Ohnstad,
Petersen, Petryk, Pridemore, Ripp, Sanfelippo, Schraa, Spiros, Strachota,
Thiesfeldt, Tittl, Tranel, Weatherston, Bies and Suder, cosponsored by
Senators S. Fitzgerald, L. Taylor, Carpenter, Darling, Grothman, Gudex,
Lasee, Lassa, Lazich and Tiffany. Referred to Committee on Veterans.
1An Act to create
71.05 (6) (b) 48. of the statutes; relating to: creating an
2individual income tax exemption for military income received by active duty
3members of the U.S. armed forces who die in a combat zone.
Analysis by the Legislative Reference Bureau
For taxable years beginning after December 31, 2012, this bill exempts from
taxation all military income received from the federal government by an individual
who is on active duty in the U.S. armed forces and who dies in a combat zone. The
exemption applies to income received by the individual in the year in which he or she
dies, and in the year before that year if the individual has not filed a return for that
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:
71.05 (6) (b) 48. of the statutes is created to read:
(b) 48. For taxable years that begin after December 31, 2012, any 2
amount of basic, special, or incentive pay income, as those terms are used in 37 USC
, received from the federal government by an individual who is on 4
active duty in the U.S. armed forces, as defined in 26 USC 7701
(a) (15), and who dies 5
in a combat zone. The subtraction in this subdivision applies to the basic, special, 6
or incentive pay income that is received by the individual in the year in which he or 7
she dies, and in the year immediately preceding that year if the individual has not 8
filed a return for the year before the year in which he or she dies.