2017 - 2018 LEGISLATURE
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.
AB432-ASA2,1,3 1An Act to amend 71.08 (1) (intro.) and 71.10 (4) (i); and to create 20.835 (2) (cb)
2and 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:
AB432-ASA2,1 4Section 1 . 20.835 (2) (cb) of the statutes is created to read:
AB432-ASA2,1,65 20.835 (2) (cb) Certified nursing assistant credit. A sum sufficient to pay the
6claims approved under s. 71.07 (8m).
AB432-ASA2,2 7Section 2 . 71.07 (8m) of the statutes is created to read:
AB432-ASA2,1,98 71.07 (8m) Certified nursing assistant credit. (a) Definitions. In this
AB432-ASA2,2,210 1. “Certified nursing assistant” means an individual who has successfully
11completed an instructional program for nurse aides that is approved under s. 146.40

1(3) and has successfully completed a competency evaluation program that is
2approved under s. 146.40 (3m).
AB432-ASA2,2,43 2. “Claimant" means a certified nursing assistant who files a claim under this
AB432-ASA2,2,65 3. “Training costs” means costs incurred by an individual for an instructional
6program that results in the individual becoming a certified nursing assistant.
AB432-ASA2,2,147 (b) Filing claims. Subject to the limitations provided in this subsection, a
8claimant may claim as a credit against the tax imposed under s. 71.02 or 71.08 an
9amount equal to the amount of training costs. If the allowable amount of the claim
10exceeds the income taxes otherwise due on the claimant's income, the amount of the
11claim not used as an offset against those taxes shall be certified by the department
12of revenue to the department of administration for payment to the claimant by check,
13share draft, or other draft drawn from the appropriation account under s. 20.835 (2)
AB432-ASA2,2,1615 (c) Limitations. 1. The maximum credit that a claimant may claim under this
16subsection is $1,500.
AB432-ASA2,2,1817 2. No credit may be claimed under this subsection by a part-year resident or
18a nonresident of this state.
AB432-ASA2,2,2019 3. No credit may be allowed under this subsection unless it is claimed within
20the period specified in s. 71.75 (2).
AB432-ASA2,2,2321 4. No credit may be allowed under this subsection for a taxable year covering
22a period of less than 12 months, except for a taxable year closed by reason of the death
23of the claimant.
15. No credit may be claimed under this subsection unless the claimant has
2worked as a certified nursing assistant for at least 12 consecutive months, on a
3full-time basis, before he or she files a claim under this subsection.
AB432-ASA2,3,44 6. No individual may claim the credit under this subsection more than once.
AB432-ASA2,3,65 (d) Administration. Subsection (9e) (d), to the extent that it applies to the credit
6under that subsection, applies to the credit under this subsection.
AB432-ASA2,3 7Section 3 . 71.08 (1) (intro.) of the statutes, as affected by 2017 Wisconsin Act
, is amended to read:
AB432-ASA2,3,189 71.08 (1) Imposition. (intro.) If the tax imposed on a natural person, married
10couple filing jointly, trust, or estate under s. 71.02, not considering the credits under
11ss. 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),
13and (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
15and payments to other states under s. 71.07 (7), is less than the tax under this
16section, there is imposed on that natural person, married couple filing jointly, trust
17or estate, instead of the tax under s. 71.02, an alternative minimum tax computed
18as follows:
AB432-ASA2,4 19Section 4 . 71.10 (4) (i) of the statutes, as affected by 2017 Wisconsin Acts 58
20and 59, is amended to read:
AB432-ASA2,4,1121 71.10 (4) (i) The total of claim of right credit under s. 71.07 (1), farmland
22preservation credit under ss. 71.57 to 71.61, farmland preservation credit, 2010 and
23beyond under s. 71.613, homestead credit under subch. VIII, farmland tax relief
24credit under s. 71.07 (3m), dairy manufacturing facility investment credit under s.
2571.07 (3p), jobs tax credit under s. 71.07 (3q), meat processing facility investment

1credit under s. 71.07 (3r), woody biomass harvesting and processing credit under s.
271.07 (3rm), food processing plant and food warehouse investment credit under s.
371.07 (3rn), business development credit under s. 71.07 (3y), research credit under
4s. 71.07 (4k) (e) 2. a., film production services credit under s. 71.07 (5f), film
5production company investment credit under s. 71.07 (5h), veterans and surviving
6spouses 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
8information technology manufacturing zone credit under s. 71.07 (3wm), beginning
9farmer and farm asset owner tax credit under s. 71.07 (8r), earned income tax credit
10under s. 71.07 (9e), estimated tax payments under s. 71.09, and taxes withheld under
11subch. X.
AB432-ASA2,5 12Section 5 . Initial applicability.
AB432-ASA2,4,1613 (1) This act first applies to taxable years beginning on January 1 of the year
14in which this subsection takes effect, except that if this subsection takes effect after
15July 31, this act first applies to taxable years beginning on January 1 of the year
16following the year in which this subsection takes effect.