LRB-5303/1
KP:skw
2023 - 2024 LEGISLATURE
December 26, 2023 - Introduced by Senators Taylor, James,
Agard, Carpenter,
Larson, Roys and Spreitzer, cosponsored by Representatives Macco,
Ortiz-Velez, Kitchens, Conley, Goyke, O'Connor, C. Anderson, J.
Anderson, Baldeh, Bare, Considine, Emerson, Hong, Joers, Madison,
Mursau, Neubauer, Ohnstad, Snyder, Sinicki, Jacobson and Palmeri.
Referred to Committee on Universities and Revenue.
SB865,1,3
1An Act to create 71.07 (5re) and 71.10 (4) (cdm) of the statutes;
relating to: a
2tax credit for recipients of deferred action under the Deferred Action for
3Childhood Arrivals program.
Analysis by the Legislative Reference Bureau
This bill creates a $250 nonrefundable income tax credit for persons who have
been granted deferred action under the Deferred Action for Childhood Arrivals
program of the U.S. Department of Homeland Security.
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:
SB865,1
4Section 1
. 71.07 (5re) of the statutes is created to read:
SB865,1,55
71.07
(5re) DACA recipient credit. (a)
Definitions. In this subsection:
SB865,1,86
1. “Claimant” means a person who files a claim under this subsection and who
7has been granted deferred action under the deferred action for childhood arrivals
8program if that deferred action is not expired.
SB865,2,3
12. “Deferred action for childhood arrivals program” means the federal deferred
2action for childhood arrivals program of the federal department of homeland
3security.
SB865,2,74
(b)
Filing claims. For taxable years beginning after December 31, 2023, and
5subject to the limitation provided in this subsection, a claimant may claim as a credit
6against the tax imposed under s. 71.02, up to the amount of those taxes, an amount
7equal to $250.
SB865,2,128
(c)
Limitations. 1. No credit may be allowed under this subsection unless the
9claimant includes with the claimant's return copies of the claimant's notices received
10from the federal department of homeland security demonstrating payment of all fees
11required for being granted deferred action under the deferred action for childhood
12arrivals program and the deferred action referenced in the notices is not expired.
SB865,2,1413
2. No credit may be allowed under this subsection unless it is claimed within
14the period specified in s. 71.75 (2).
SB865,2,1615
(d)
Administration. Subsection (9e) (d), to the extent that it applies to the credit
16under that subsection, applies to the credit under this subsection.
SB865,2
17Section 2
. 71.10 (4) (cdm) of the statutes is created to read:
SB865,2,1818
71.10
(4) (cdm) DACA recipient credit under s. 71.07 (5re).
