LRB-3665/1
JK:cdc
2023 - 2024 LEGISLATURE
July 13, 2023 - Introduced by Senators Hutton,
Ballweg, Cabral-Guevara,
Marklein, Nass, Spreitzer and Wanggaard, cosponsored by Representatives
Nedweski, Macco, Armstrong, Binsfeld, Brandtjen, Dittrich, Edming,
Gundrum, Gustafson, Kitchens, Moses, Murphy, O'Connor, Rettinger,
Snodgrass, Steffen and Wichgers. Referred to Committee on Universities
and Revenue.
SB364,1,3
1An Act to create 71.98 (10) of the statutes;
relating to: adopting federal tax law
2changes regarding contributions to a health savings account and telehealth
3services.
Analysis by the Legislative Reference Bureau
This bill adopts, for state income tax purposes, changes to the federal Internal
Revenue Code relating to telehealth services and other remote care services. Under
the bill, generally, an individual may claim as a state income tax deduction the
amount of his or her contribution to a health savings account, if the individual is
covered by a health plan considered a high deductible health plan under federal law
even if the plan does not provide a deductible for telehealth or other remote care
services.
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:
SB364,1
4Section
1. 71.98 (10) of the statutes is created to read:
SB364,2,35
71.98
(10) High deductible plan; telehealth services. For taxable years
6beginning after December 31, 2021, section 307 of division P of Public Law 117-103
1and section 4151 of division FF of P.L.
117-328, relating to treating a health plan as
2a high deductible health plan even if it fails to have a deductible for telehealth or
3other remote care services.
