2023 - 2024 LEGISLATURE
LRB-2105/1
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2023 ASSEMBLY BILL 408
September 6, 2023 - Introduced by Representatives STEFFEN, ARMSTRONG,
ANDRACA, BALDEH, CABRERA, DONOVAN, GOEBEN, S. JOHNSON, MAGNAFICI,
MAXEY, MELOTIK, MURPHY, NEDWESKI, O'CONNOR, OHNSTAD, ORTIZ-VELEZ,
SCHMIDT, SINICKI, SUBECK, WICHGERS and WITTKE, cosponsored by Senators
HUTTON, HESSELBEIN, NASS and TAYLOR. Referred to Committee on Ways and
Means.
1 AN ACT to create 71.07 (11) and 71.10 (4) (cw) of the statutes; relating to: a tax
2 credit for transportation services for blind workers.
Analysis by the Legislative Reference Bureau
This bill creates a nonrefundable income tax credit for the costs of
transportation services paid by a person considered blind for federal income tax
purposes for certain transportation between the person's residence and place of
employment. The transportation services eligible for the credit must be provided by
mass transit, paratransit, taxicab, or a transportation network company. The credit
is equal to 50 percent of the cost of those transportation services paid during a
taxable year, and is limited to a maximum credit of $1,500 per taxable year. A
claimant may not claim a credit under the bill for amounts paid if funds from an
ABLE account under section 529A of the Internal Revenue Code are used for the
payment and the person who deposited those funds into the ABLE account claimed
a state individual income tax subtraction for depositing the funds. Federal law
allows individuals to establish ABLE accounts, which are tax-exempt savings
accounts for paying for certain qualified expenses for a beneficiary with a disability,
and current law authorizes a state individual income tax subtraction for certain
amounts deposited into an ABLE account.
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:
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ASSEMBLY BILL 408 SECTION 1
1 SECTION 1. 71.07 (11) of the statutes is created to read:
2 71.07 (11) QUALIFYING TRANSPORTATION SERVICES CREDIT. (a) Definitions. In this
3 subsection:
4 1. “Claimant” means a person who is considered blind under section 63 (f) (4)
5 of the Internal Revenue Code and who files a claim under this subsection.
6 2. “Qualifying transportation services” means transportation services provided
7 between a person's place of residence and place of employment by means of mass
8 transit, paratransit, taxicab, or transportation network company, as defined in s.
9 440.40 (6).
10 (b) Filing claims. For taxable years beginning after December 31, 2022, and
11 subject to the limitations provided in this subsection, a claimant may claim as a
12 credit against the tax imposed under s. 71.02, up to the amount of those taxes, an
13 amount equal to 50 percent of the amount paid by the claimant during the taxable
14 year for qualifying transportation services.
15 (c) Limitations. 1. No credit may be allowed under this subsection for an
16 amount paid for qualifying transportation services if the source of the payment is an
17 amount withdrawn from an ABLE account described under section 529A (b) (1) of the
18 Internal Revenue Code and if the owner of the account or other person who deposited
19 into the account has claimed a subtraction under s. 71.05 (6) (b) 52. that relates to
20 such an amount.
21 2. No credit may be allowed under this subsection for an amount paid for
22 qualifying transportation services if the claimant is reimbursed for the amount paid.
23 3. The maximum amount of the credit that a claimant may claim under this
24 subsection in a taxable year is $1,500.
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ASSEMBLY BILL 408 SECTION 1
1 4. No credit may be allowed under this subsection unless it is claimed within
2 the period specified in s. 71.75 (2).
3 (d) Administration. Subsection (9e) (d), to the extent that it applies to the credit
4 under that subsection, applies to the credit under this subsection.
5 SECTION 2. 71.10 (4) (cw) of the statutes is created to read:
6 71.10 (4) (cw) Qualifying transportation services credit under s. 71.07 (11).
7 (END)