2021 - 2022 LEGISLATURE
February 18, 2021 - Introduced by Senators Jacque, Testin, L. Taylor, Carpenter,
Ballweg, Bernier, Darling, Felzkowski, Feyen, Nass and Stroebel,
cosponsored by Representatives
Zimmerman, Callahan, Sinicki, Allen,
Armstrong, Brandtjen, Brooks, Dittrich, Edming, Gundrum, Horlacher,
Jagler, Knodl, Kuglitsch, Macco, Moses, Murphy, Mursau, Novak,
Oldenburg, Petryk, Plumer, Rozar, Sortwell, Summerfield, Thiesfeldt,
Tranel, Tusler, Vorpagel, Wichgers and Skowronski. Referred to
Committee on Economic and Workforce Development.
1An Act to create
71.05 (6) (a) 30. of the statutes; relating to: creating an
2individual income tax subtraction for tuition paid for apprenticeship programs.
Analysis by the Legislative Reference Bureau
This bill allows an individual, when calculating income for state income tax
purposes, to subtract the tuition expenses paid by the individual for the individual
or the individual's dependent to participate in an apprenticeship program that is
approved by the Department of Workforce Development. The deduction first applies
to taxable years beginning after December 31, 2020.
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) (a) 30. of the statutes is created to read:
(a) 30. Any amount for which a subtraction is claimed under par. (b) 5
54. to the extent that the amount was not used for tuition or was refunded or 6
otherwise returned to the taxpayer.
71.05 (6) (b) 54. of the statutes is created to read:
(b) 54. a. For taxable years beginning after December 31, 2020, and 3
subject to the definition and limitations in subd. 54. b. to d., tuition expenses that are 4
paid in the taxable year by an individual for the individual or the individual's 5
dependent, as defined in section 152
of the Internal Revenue Code, to participate in 6
an apprenticeship program.
b. In this subdivision, “apprenticeship program” has the meaning given in s. 8
c. No subtraction may be made under this subdivision for an amount paid for 10
an apprenticeship program if the source of the payment is an amount withdrawn 11
from a college savings account, as described in s. 224.50, or from a college tuition and 12
expenses program, as described in s. 224.48.
d. The subtraction that may be claimed under this subdivision for an amount 14
paid for an apprenticeship program is reduced by the amount paid for an 15
apprenticeship program that is being claimed as a modification for tuition expenses 16
or mandatory student fees under subd. 28.