2023 - 2024 LEGISLATURE
LRB-5677/1
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2023 SENATE BILL 979
January 30, 2024 - Introduced by Senators BALLWEG, STROEBEL, BRADLEY,
CABRAL-GUEVARA, FELZKOWSKI, FEYEN, JAGLER, MARKLEIN, NASS, QUINN, TESTIN
and WANGGAARD, cosponsored by Representatives SCHUTT, KATSMA, KRUG,
ALLEN, ARMSTRONG, AUGUST, BEHNKE, BORN, BRANDTJEN, BINSFELD, DITTRICH,
DONOVAN, EDMING, GOEBEN, GREEN, GUNDRUM, HURD, KURTZ, MACCO,
MAGNAFICI, MAXEY, MELOTIK, MOSES, MURPHY, MURSAU, NEDWESKI, O'CONNOR,
OLDENBURG, PENTERMAN, PETRYK, PLUMER, RETTINGER, SCHMIDT, SCHRAA,
SNYDER, SORTWELL, SPIROS, STEFFEN, TRANEL, WICHGERS and WITTKE. Referred
to Joint Committee on Finance.
1 AN ACT to amend 71.07 (6) (am) 2. d.; and to create 71.07 (6) (am) 2. e. of the
2 statutes; relating to: the married persons credit.
Analysis by the Legislative Reference Bureau
Under current law, married persons filing a joint income tax return may claim
an income tax credit equal to 3 percent of the earned income for a taxable year of the
spouse with the lower earned income, up to a maximum credit of $480. This bill
increases the maximum credit amount to $870.
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:
3 SECTION 1. 71.07 (6) (am) 2. d. of the statutes is amended to read:
4 71.07 (6) (am) 2. d. For taxable years beginning after December 31, 2000, and
5 before January 1, 2024, 3 percent of the earned income of the spouse with the lower
6 earned income, but not more than $480.
7 SECTION 2. 71.07 (6) (am) 2. e. of the statutes is created to read:
 2023 - 2024 Legislature -2- LRB-5677/1
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SENATE BILL 979 SECTION 2
1 71.07 (6) (am) 2. e. For taxable years beginning after December 31, 2023, 3
2 percent of the earned income of the spouse with the lower earned income, but not
3 more than $870.
4 (END)


Statutes affected:
Bill Text: 71.07(6)(am)2.d, 71.07