LRB-2933/1
MES:kaf:km
1997 - 1998 LEGISLATURE
May 13, 1997 - Introduced by Representatives Musser, Ryba, Kreibich, Schneider,
Zukowski, Turner, Lorge, Springer, Owens, Duff, Brandemuehl, Handrick,
Hasenohrl, Nass, Gronemus, Plouff, Seratti, Plale, Sykora and Schafer,
cosponsored by Senators Wirch, Welch and Roessler. Referred to Joint
survey committee on Tax Exemptions.
AB352,1,3
1An Act to create 71.05 (6) (b) 25. of the statutes;
relating to: creating an
2individual income tax exemption for pay received by members of the national
3guard.
Analysis by the Legislative Reference Bureau
This bill creates an individual income tax exemption for up to $2,000 of pay
received by a member of the national guard for service in the national guard. Under
the bill, the exemption may not be claimed by a national guard member if he or she
receives a tuition grant from the department of military affairs in the year to which
his or her claim for the income tax exemption relates.
This bill will be referred to the joint survey committee on tax exemptions for a
detailed analysis, which will be printed as an appendix to this 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:
AB352, s. 1
4Section
1. 71.05 (6) (b) 25. of the statutes is created to read:
AB352,2,25
71.05
(6) (b) 25. Up to $2,000 of pay received by a member of the national guard,
6for service in the national guard, except that an exemption may not be claimed under
1this subdivision by a member of the national guard who receives a tuition grant
2under s. 21.49 (3) in the year to which the claim relates.
AB352,2,74
(1) This act first applies to taxable years beginning on January 1 of the year
5in which this subsection takes effect, except that if this subsection takes effect after
6July 31, this act first applies to taxable years beginning on January 1 of the year
7following the year in which this subsection takes effect.
