2023 - 2024 LEGISLATURE
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2023 ASSEMBLY BILL 364
July 27, 2023 - Introduced by Representatives NEDWESKI, MACCO, ARMSTRONG,
BINSFELD, BRANDTJEN, DITTRICH, EDMING, GUNDRUM, GUSTAFSON, KITCHENS,
MOSES, MURPHY, O'CONNOR, RETTINGER, SNODGRASS, STEFFEN and WICHGERS,
cosponsored by Senators HUTTON, BALLWEG, CABRAL-GUEVARA, NASS,
SPREITZER, WANGGAARD, MARKLEIN and KNODL. Referred to Committee on
Ways and Means.
1 AN ACT to create 71.98 (10) of the statutes; relating to: adopting federal tax law
2 changes regarding contributions to a health savings account and telehealth
3 services.
Analysis by the Legislative Reference Bureau
This bill adopts, for state income tax purposes, changes to the federal Internal
Revenue Code relating to telehealth services and other remote care services. Under
the bill, generally, an individual may claim as a state income tax deduction the
amount of his or her contribution to a health savings account, if the individual is
covered by a health plan considered a high deductible health plan under federal law
even if the plan does not provide a deductible for telehealth or other remote care
services.
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:
4 SECTION 1. 71.98 (10) of the statutes is created to read:
5 71.98 (10) HIGH DEDUCTIBLE PLAN; TELEHEALTH SERVICES. For taxable years
6 beginning after December 31, 2021, section 307 of division P of Public Law 117-103
 2023 - 2024 Legislature -2- LRB-2789/1
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ASSEMBLY BILL 364 SECTION 1
1 and section 4151 of division FF of P.L. 117-328, relating to treating a health plan as
2 a high deductible health plan even if it fails to have a deductible for telehealth or
3 other remote care services.
4 (END)


Statutes affected:
Text as Enrolled: 71.98(1), 71.98