LRB-2264/2
MES:jld:pg
2005 - 2006 LEGISLATURE
April 27, 2005 - Introduced by Representatives Musser, Boyle, Pettis, Towns,
Hahn, Kerkman, Jensen, Cullen, Krawczyk, Owens, Nass, Bies, Ballweg,
Freese, Gundrum, Petrowski, Hines, Davis, McCormick, Albers, Suder,
Hundertmark, Gunderson, Van Roy, Moulton and Molepske, cosponsored by
Senators Roessler, Leibham, Breske, Darling, Lassa and Grothman.
Referred to Committee on Military Affairs. Referred to Joint Survey
Committee on Tax Exemptions.
AB380,1,3
1An Act to amend 71.05 (6) (b) 34. of the statutes;
relating to: the individual
2income tax exemption for pay received from the federal government by
3members of a reserve component of the armed forces who serve on active duty.
Analysis by the Legislative Reference Bureau
Under current law, there is an individual income tax exemption for pay received
from the federal government by a member of a reserve component of the armed forces
who is called to active duty. The exemption applies to any amounts of military pay
that are paid to the person and that relate to the period of time during which the
person is on active duty.
This bill changes current law to clarify the armed forces members to which the
exemption applies, and expands the exemption to apply to armed forces members
who participate in other specified missions.
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:
AB380, s. 1
4Section
1. 71.05 (6) (b) 34. of the statutes is amended to read:
AB380,2,7
171.05
(6) (b) 34. Any amount of basic, special, and incentive pay income or
2compensation, as those terms are used in
37 USC chapters 3 and
5, received from the
3federal government by a person who is a member of a reserve component of the U.S.
4armed forces, after being called into active federal service under the provisions of
10
5USC 12301,
12302 (a), or
10 USC 12304, or into special state service authorized by
6the federal department of defense under
32 USC 502 (f), that is paid to the person
7for a period of time during which the person is on active duty.
AB380,2,129
(1) This act first applies to taxable years beginning on January 1 of the year
10in which this subsection takes effect, except that if this subsection takes effect after
11July 31 this act first applies to taxable years beginning on January 1 of the year
12following the year in which this subsection takes effect.
