2013 - 2014 LEGISLATURE
February 27, 2014 - Introduced by Representatives C. Taylor, Zamarripa,
Hesselbein, Barnes, Berceau, Bewley, Genrich, Hebl, Hulsey, Johnson,
Kahl, Kessler, Mason, Milroy, Ohnstad, Pope, Sargent and Wachs,
cosponsored by Senators Miller, Carpenter, Erpenbach, Hansen, Harris, C.
Larson, Lehman, Risser, L. Taylor, Vinehout and Lassa. Referred to
Committee on Ways and Means.
1An Act to create
71.03 (2m) of the statutes; relating to: authorizing certain
2same-sex couples to file a joint individual income tax return.
Analysis by the Legislative Reference Bureau
Under current law, a married couple may file a joint individual income tax
return. This bill authorizes two individuals of the same sex who are eligible to, and
file, a joint federal income tax return, to file a joint return for Wisconsin income tax
purposes on the same basis and subject to the same conditions as an opposite-sex
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:
71.03 (2m) of the statutes is created to read:
71.03 (2m) Same-sex married couples.
The provisions of sub. (2), as they apply 5
to issues related to joint filing by a husband and wife, apply to 2 individuals of the 6
same sex who are eligible to, and file, a joint federal income tax return as a married
couple, and such same-sex couples may file a joint return on the same basis and 2
subject to the same conditions as opposite-sex married spouses.
(1) This act first applies to taxable years beginning on January 1 of the year 5
in which this subsection takes effect, except that if this subsection takes effect after 6
July 31 this act first applies to taxable years beginning on January 1 of the year 7
following the year in which this subsection takes effect.