LRB-3463/1
MES:jld:pg
2007 - 2008 LEGISLATURE
February 11, 2008 - Introduced by Representatives Shilling and Albers. Referred
to Committee on Ways and Means.
AB786,1,3 1An Act to create 71.07 (6g) and 71.10 (4) (cg) of the statutes; relating to:
2creating a nonrefundable individual income tax credit for the purchase of
3gluten-free food.
Analysis by the Legislative Reference Bureau
This bill creates a nonrefundable individual income tax credit for the purchase
of gluten-free food. Foods containing wheat, barley, rye, and possibly oats contain
gluten. The credit may be claimed only if the purchase and use of such food is
medically necessary, as certified by a physician. The maximum credit that may be
claimed is $10,000, or $5,000 if each spouse of a married couple files a separate
income tax return.
Because the credit is nonrefundable, it may be claimed only up to the amount
of a claimant's income tax liability. For claimants who are nonresidents or part-year
residents of Wisconsin, the credit that may be claimed is prorated based on the ratio
of the claimant's Wisconsin adjusted gross income (AGI) to federal AGI.
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:
AB786, s. 1 4Section 1. 71.07 (6g) of the statutes is created to read:
AB786,2,1
171.07 (6g) Gluten-free food tax credit. (a) Definitions. In this subsection:
AB786,2,32 1. "Claimant" means an individual who purchases gluten-free food and files
3a claim under this subsection.
AB786,2,54 2. "Household" means a claimant and his or her spouse and all minor
5dependents.
AB786,2,76 3. "Physician" means a person licensed to practice medicine and surgery under
7ch. 448.
AB786,2,118 (b) Filing claims. Subject to the limitations provided in this subsection, a
9claimant may claim as a credit against the tax imposed under s. 71.02, up to the
10amount of those taxes, any amount that is spent on the purchase of gluten-free food
11in the year to which the claim relates.
AB786,2,1312 (c) Limitations. 1. No credit may be allowed under this subsection unless it
13is claimed within the time period under s. 71.75 (2).
AB786,2,1614 2. The maximum credit that may be claimed under this subsection is $10,000,
15except that, if a claimant and his or her spouse file separate returns, the maximum
16credit that may be claimed by each spouse under this subsection is $5,000.
AB786,2,2117 3. No credit may be allowed under this subsection unless the purchase of the
18gluten-free food is medically necessary. A claimant shall submit with his or her
19income tax return a form, that is prepared by the department of revenue, containing
20a physician's certification that the purchase and use of gluten-free food is a medical
21necessity for the claimant or a member of the claimant's household.
AB786,3,622 4. A claimant who is a nonresident or part-year resident of this state, and who
23is a single person or a married person filing a separate return, shall multiply the
24credit for which the claimant is eligible under par. (b) by a fraction the numerator of
25which is the claimant's Wisconsin adjusted gross income and the denominator of

1which is the claimant's federal adjusted gross income. If a claimant is married and
2files a joint return, and if the claimant or the claimant's spouse, or both, are
3nonresidents or part-year residents of this state, the claimant shall multiply the
4credit for which the claimant is eligible under par. (b) by a fraction the numerator of
5which is the couple's joint Wisconsin adjusted gross income and the denominator of
6which is the couple's joint federal adjusted gross income.
AB786,3,87 (d) Administration. Subsection (9e) (d), to the extent that it applies to the credit
8under that subsection, applies to the credit under this subsection.
AB786, s. 2 9Section 2. 71.10 (4) (cg) of the statutes is created to read:
AB786,3,1010 71.10 (4) (cg) The gluten-free food tax credit under s. 71.07 (6g).
AB786, s. 3 11Section 3. Initial applicability.
AB786,3,1512 (1) This act first applies to taxable years beginning on January 1 of the year
13in which this subsection takes effect, except that if this subsection takes effect after
14July 31 this act first applies to taxable years beginning on January 1 of the year
15following the year in which this subsection takes effect.
AB786,3,1616 (End)
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