2023 - 2024 LEGISLATURE
LRB-2486/1
JK&KP:amn&cjs
2023 SENATE BILL 344
June 21, 2023 - Introduced by Senators QUINN, BRADLEY, HUTTON, JACQUE, JAGLER,
JAMES, NASS, TESTIN and TOMCZYK, cosponsored by Representatives SNYDER,
ROZAR, ALLEN, ARMSTRONG, BEHNKE, BODDEN, BRANDTJEN, DONOVAN, EDMING,
GUNDRUM, GUSTAFSON, HURD, KRUG, MAGNAFICI, MAXEY, MURPHY, MURSAU,
NEDWESKI, O'CONNOR, PENTERMAN, RETTINGER, SCHMIDT, SCHRAA, STEFFEN,
TUSLER and WICHGERS. Referred to Committee on Licensing, Constitution and
Federalism.
1 AN ACT to amend 71.05 (23) (b) 2.; and to create 71.01 (1mb) of the statutes;
2 relating to: designating an unborn child as a dependent for income tax
3 purposes and increasing the income tax exemption for a dependent.
Analysis by the Legislative Reference Bureau
Under this bill, for purposes of claiming an income tax exemption, subtraction,
or credit, the term “dependent” includes an unborn child, and an unborn child is
considered a dependent beginning in the taxable year in which a person who is
qualified to perform an ultrasound detects a fetal heartbeat in the unborn child. The
bill also increases the individual income tax exemption for a taxpayer's dependent
from $700 to $1,000. Under the bill, no individual may claim the exemption for an
unborn child unless the individual submits with his or her tax return an attestation
from a person qualified to perform an ultrasound that the person has detected a fetal
heartbeat. In addition, no individual may claim the exemption for a pregnancy that
ends in an abortion.
Because this bill relates to an exemption from state or local taxes, it may be
referred to the Joint Survey Committee on Tax Exemptions for a report to be printed
as an appendix to the 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:
 2023 - 2024 Legislature -2- LRB-2486/1
JK&KP:amn&cjs
SENATE BILL 344 SECTION 1
1 SECTION 1. 71.01 (1mb) of the statutes is created to read:
2 71.01 (1mb) For purposes of claiming an exemption, subtraction, or credit
3 under this subchapter, “dependent” includes an unborn child, and an unborn child
4 is considered a dependent beginning in the taxable year in which a person who is
5 qualified to perform an ultrasound detects a fetal heartbeat in the unborn child.
6 SECTION 2. 71.05 (23) (b) 2. of the statutes is amended to read:
7 71.05 (23) (b) 2. An exemption of $700 $1,000 for each dependent, as defined
8 under section 152 of the Internal Revenue Code but subject to s. 71.01 (1mb), of the
9 taxpayer. No taxpayer may claim the exemption under this subdivision for a
10 dependent who is an unborn child unless the taxpayer submits with his or her return
11 an attestation from a person who is qualified to perform an ultrasound that the
12 person has detected a fetal heartbeat in the unborn child. No taxpayer may claim
13 the exemption under this subdivision for a pregnancy that ends in an abortion, as
14 defined in s. 253.10 (2) (a).
15 SECTION 3.0Nonstatutory provisions.
16 (1) LEGISLATIVE FINDINGS. The legislature of the State of Wisconsin finds and
17 declares all of the following:
18 (a) Human life begins at conception.
19 (b) During the embryonic stage of pregnancy, the heart of an unborn child
20 begins to beat.
21 (c) Less than 5 percent of all natural pregnancies end in spontaneous
22 miscarriage after detection of cardiac activity, which makes fetal heartbeat a key
23 medical indicator that an unborn child is likely to achieve the capacity for a live birth.
24 SECTION 4.0Initial applicability.
 LRB-2486/1
2023 - 2024 Legislature -3- JK&KP:amn&cjs
SENATE BILL 344 SECTION 4
1 (1) This act first applies to taxable years beginning on January 1, 2023.
2 (END)


Statutes affected:
Bill Text: 71.05(23)(b)2, 71.05