2017 - 2018 LEGISLATURE
ASSEMBLY SUBSTITUTE AMENDMENT 2,
TO ASSEMBLY BILL 432
November 2, 2017 - Offered by Representatives Subeck, Anderson, Barca,
Berceau, Billings, Bowen, Brostoff, Considine, Crowley, Doyle, Fields,
Genrich, Goyke, Hebl, Hesselbein, Hintz, Kessler, Kolste, Mason, Meyers,
Milroy, Ohnstad, Pope, Riemer, Sargent, Shankland, Sinicki, Spreitzer,
Stuck, C. Taylor, Vruwink, Wachs, Young, Zamarripa and Zepnick.
1An Act to amend
71.08 (1) (intro.) and 71.10 (4) (i); and to create
20.835 (2) (cb) 2
and 71.07 (8m) of the statutes; relating to: creating an individual income tax
3credit for certified nursing assistant training costs.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
20.835 (2) (cb) of the statutes is created to read:
(cb) Certified nursing assistant credit.
A sum sufficient to pay the 6
claims approved under s. 71.07 (8m).
71.07 (8m) of the statutes is created to read:
71.07 (8m) Certified nursing assistant credit.
In this 9
1. “Certified nursing assistant” means an individual who has successfully 11
completed an instructional program for nurse aides that is approved under s. 146.40
(3) and has successfully completed a competency evaluation program that is 2
approved under s. 146.40 (3m).
2. “Claimant" means a certified nursing assistant who files a claim under this 4
3. “Training costs” means costs incurred by an individual for an instructional 6
program that results in the individual becoming a certified nursing assistant.
(b) Filing claims.
Subject to the limitations provided in this subsection, a 8
claimant may claim as a credit against the tax imposed under s. 71.02 or 71.08 an 9
amount equal to the amount of training costs. If the allowable amount of the claim 10
exceeds the income taxes otherwise due on the claimant's income, the amount of the 11
claim not used as an offset against those taxes shall be certified by the department 12
of revenue to the department of administration for payment to the claimant by check, 13
share draft, or other draft drawn from the appropriation account under s. 20.835 (2) 14
1. The maximum credit that a claimant may claim under this 16
subsection is $1,500.
2. No credit may be claimed under this subsection by a part-year resident or 18
a nonresident of this state.
3. No credit may be allowed under this subsection unless it is claimed within 20
the period specified in s. 71.75 (2).
4. No credit may be allowed under this subsection for a taxable year covering 22
a period of less than 12 months, except for a taxable year closed by reason of the death 23
of the claimant.
5. No credit may be claimed under this subsection unless the claimant has 2
worked as a certified nursing assistant for at least 12 consecutive months, on a 3
full-time basis, before he or she files a claim under this subsection.
6. No individual may claim the credit under this subsection more than once.
. Subsection (9e) (d), to the extent that it applies to the credit 6
under that subsection, applies to the credit under this subsection.
71.08 (1) Imposition.
(intro.) If the tax imposed on a natural person, married 10
couple filing jointly, trust, or estate under s. 71.02, not considering the credits under 11
ss. 71.07 (1), (2dx), (2dy), (3m), (3n), (3p), (3q), (3r), (3rm), (3rn), (3s), (3t), (3w), 12
(3wm), (3y), (4k), (5b), (5d), (5e), (5f), (5h), (5i), (5j), (5n), (6), (6e), (8m),
(8r), (9e), (9m), 13
and (9r), 71.28 (1dx), (1dy), (2m), (3), (3n), (3t), (3w), (3wm), and (3y), 71.47 (1dx), 14
(1dy), (2m), (3), (3n), (3t), (3w), and (3y), 71.57 to 71.61, and 71.613 and subch. VIII 15
and payments to other states under s. 71.07 (7), is less than the tax under this 16
section, there is imposed on that natural person, married couple filing jointly, trust 17
or estate, instead of the tax under s. 71.02, an alternative minimum tax computed 18
(i) The total of claim of right credit under s. 71.07 (1), farmland 22
preservation credit under ss. 71.57 to 71.61, farmland preservation credit, 2010 and 23
beyond under s. 71.613, homestead credit under subch. VIII, farmland tax relief 24
credit under s. 71.07 (3m), dairy manufacturing facility investment credit under s. 25
71.07 (3p), jobs tax credit under s. 71.07 (3q), meat processing facility investment
credit under s. 71.07 (3r), woody biomass harvesting and processing credit under s. 2
71.07 (3rm), food processing plant and food warehouse investment credit under s. 3
71.07 (3rn), business development credit under s. 71.07 (3y), research credit under 4
s. 71.07 (4k) (e) 2. a., film production services credit under s. 71.07 (5f), film 5
production company investment credit under s. 71.07 (5h), veterans and surviving 6
spouses property tax credit under s. 71.07 (6e), certified nursing assistant credit
7under s. 71.07 (8m),
enterprise zone jobs credit under s. 71.07 (3w), electronics and 8
information technology manufacturing zone credit under s. 71.07 (3wm), beginning 9
farmer and farm asset owner tax credit under s. 71.07 (8r), earned income tax credit 10
under s. 71.07 (9e), estimated tax payments under s. 71.09, and taxes withheld under 11
(1) This act first applies to taxable years beginning on January 1 of the year 14
in which this subsection takes effect, except that if this subsection takes effect after 15
July 31, this act first applies to taxable years beginning on January 1 of the year 16
following the year in which this subsection takes effect.