LRBs0122/1
EKL:amn&wlj
2019 - 2020 LEGISLATURE
ASSEMBLY SUBSTITUTE AMENDMENT 1,
TO ASSEMBLY BILL 469
October 10, 2019 - Offered by Representatives Spreitzer, Anderson, Billings,
Bowen, Cabrera, Crowley, Doyle, Emerson, Goyke, Gruszynski, Hebl,
Hesselbein, Hintz, Kolste, McGuire, B. Meyers, Neubauer, Ohnstad, Pope,
Sargent, Shankland, Sinicki, Stubbs, C. Taylor, Vining, Vruwink,
Zamarripa, Subeck, L. Myers, Considine and Haywood.
AB469-ASA1,1,4 1An Act to amend 71.10 (4) (i); and to create 20.835 (2) (er), 20.835 (2) (es), 20.835
2(2) (et), 71.07 (8m), 71.07 (8n) and 71.07 (8o) of the statutes; relating to: three
3refundable tax credits for volunteer emergency responders and making an
4appropriation.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB469-ASA1,1 5Section 1 . 20.835 (2) (er) of the statutes is created to read:
AB469-ASA1,1,76 20.835 (2) (er) Emergency responder service credit. A sum sufficient to make
7the payments under s. 71.07 (8m).
AB469-ASA1,2 8Section 2 . 20.835 (2) (es) of the statutes is created to read:
AB469-ASA1,1,109 20.835 (2) (es) Emergency responder education and training credit. A sum
10sufficient to make the payments under s. 71.07 (8n).
AB469-ASA1,3 11Section 3 . 20.835 (2) (et) of the statutes is created to read:
AB469-ASA1,2,2
120.835 (2) (et) Emergency responder mileage and equipment credit. A sum
2sufficient to make the payments under s. 71.07 (8o).
AB469-ASA1,4 3Section 4 . 71.07 (8m) of the statutes is created to read:
AB469-ASA1,2,54 71.07 (8m) Emergency responder service credit. (a) Definitions. In this
5subsection:
AB469-ASA1,2,76 1. “Claimant" means an emergency responder who files a claim under this
7subsection.
AB469-ASA1,2,128 2. “Emergency responder” means an individual who serves in this state as a
9volunteer emergency medical responder, as defined under s. 256.01 (4p); a volunteer
10emergency medical responder certified under s. 256.15 (8) (a); a volunteer fire
11fighter; a volunteer emergency medical services practitioner, as defined in s. 256.01
12(5); or a volunteer ambulance driver.
AB469-ASA1,2,1513 3. “Qualifying service” means service provided by the claimant as an
14emergency responder at a station of the department for which he or she serves or at
15the scene of a call or incident to which the department has responded.
AB469-ASA1,2,2116 (b) Filing claims. Subject to the limitations provided in this subsection, for
17taxable years beginning after December 31, 2018, a claimant may claim as a credit
18against the tax imposed under s. 71.02 an amount equal to either $300, if the
19claimant has served as an emergency responder for at least one year, but not more
20than 5 years, or $600, if the claimant has served as an emergency responder for more
21than 5 years.
AB469-ASA1,3,922 (c) Limitations. 1. No claimant may claim the credit under this subsection
23unless the claimant is in good standing with the department for which he or she
24serves and either has completed 40 hours of qualifying service for the department in
25the year to which the claim relates or has participated in at least 50 percent of the

1calls or incidents to which his or her station within the department has responded
2in the year to which the claim relates, not including calls or incidents outside of the
3department's jurisdiction. A claimant who holds more than one emergency
4responder position in the same department may include the time spent providing
5qualifying service in each position when determining whether the 40-hour threshold
6is met. A claimant shall provide certification from the department for which he or
7she serves to the department of revenue, on a form prescribed by the department of
8revenue, that the claimant has complied with the requirements of this subdivision
9and shall submit the certification with the claimant's return.
AB469-ASA1,3,1110 2. No credit may be claimed under this subsection by a part-year resident or
11a nonresident of this state.
AB469-ASA1,3,1312 3. No credit may be allowed under this subsection unless it is claimed within
13the period specified in s. 71.75 (2).
AB469-ASA1,3,1614 4. No credit may be allowed under this subsection for a taxable year covering
15a period of less than 12 months, except for a taxable year closed by reason of the death
16of the taxpayer.
AB469-ASA1,3,2117 5. For any taxable year the claimant is eligible to claim the credits under this
18subsection and sub. (8n) or (8o), or both, the claimant may claim one credit under
19each subsection for that taxable year and may claim only one credit under each
20subsection regardless of the number of positions the claimant holds that makes the
21claimant eligible to claim the credits.
AB469-ASA1,3,2322 (d) Administration. 1. Subsection (9e) (d), to the extent that it applies to the
23credit under that subsection, applies to the credit under this subsection.
AB469-ASA1,4,324 2. If the allowable amount of the claim under par. (b) exceeds the tax otherwise
25due under s. 71.02, the amount of the claim not used to offset the tax due shall be

1certified by the department of revenue to the department of administration for
2payment by check, share draft, or other draft drawn from the appropriation account
3under s. 20.835 (2) (er).
AB469-ASA1,5 4Section 5 . 71.07 (8n) of the statutes is created to read:
AB469-ASA1,4,65 71.07 (8n) Emergency responder education and training credit. (a)
6Definitions. In this subsection:
AB469-ASA1,4,97 1. “Claimant" means an emergency responder who is eligible to claim the credit
8under sub. (8m), regardless of whether a claim is filed under that subsection, and
9who files a claim under this subsection.
AB469-ASA1,4,1410 2. “Course-work time” means the number of hours spent in a class or in
11training exercises, either in person or online, by an emergency responder if the
12course maintains or improves skills required by the individual to continue serving
13as an emergency responder or is necessary for the individual to obtain or maintain
14certification to continue serving as an emergency responder.
AB469-ASA1,4,1515 3. “Emergency responder” has the meaning given in sub. (8m) (a) 2.
AB469-ASA1,4,2016 (b) Filing claims. Subject to the limitations provided in this subsection, for
17taxable years beginning after December 31, 2018, a claimant may claim as a credit
18against the tax imposed under s. 71.02 an amount equal to $20 for each hour of
19course-work time, up to 25 hours, that the claimant spends participating in such
20activities in the taxable year to which the claim relates.
AB469-ASA1,5,221 (c) Limitations. 1. The maximum credit that a claimant may claim each year
22under this subsection is $500. A claimant shall provide certification from the
23department for which he or she serves to the department of revenue, on a form
24prescribed by the department of revenue, of the hours of course-work time as

1described under par. (b) and that the claimant has complied with the requirements
2of sub. (8m) (c) 1., and shall submit the certification with the claimant's return.
AB469-ASA1,5,43 2. No credit may be claimed under this subsection by a part-year resident or
4a nonresident of this state.
AB469-ASA1,5,65 3. No credit may be allowed under this subsection unless it is claimed within
6the period specified in s. 71.75 (2).
AB469-ASA1,5,97 4. No credit may be allowed under this subsection for a taxable year covering
8a period of less than 12 months, except for a taxable year closed by reason of the death
9of the taxpayer.
AB469-ASA1,5,1410 5. For any taxable year the claimant is eligible to claim the credits under this
11subsection and sub. (8m) or (8o), or both, the claimant may claim one credit under
12each subsection for that taxable year and may claim only one credit under each
13subsection regardless of the number of positions the claimant holds that makes the
14claimant eligible to claim the credits.
AB469-ASA1,5,1615 (d) Administration. 1. Subsection (9e) (d), to the extent that it applies to the
16credit under that subsection, applies to the credit under this subsection.
AB469-ASA1,5,2117 2. If the allowable amount of the claim under par. (b) exceeds the tax otherwise
18due under s. 71.02, the amount of the claim not used to offset the tax due shall be
19certified by the department of revenue to the department of administration for
20payment by check, share draft, or other draft drawn from the appropriation account
21under s. 20.835 (2) (es).
AB469-ASA1,6 22Section 6 . 71.07 (8o) of the statutes is created to read:
AB469-ASA1,5,2423 71.07 (8o) Emergency responder mileage and equipment credit. (a)
24Definitions. In this subsection:
AB469-ASA1,6,2
11. “Claimant" means an emergency responder who files a claim under this
2subsection.
AB469-ASA1,6,33 2. “Emergency responder” has the meaning given in sub. (8m) (a) 2.
AB469-ASA1,6,64 3. “Expenses” means unreimbursed expenses, not to exceed $200, incurred by
5the claimant for gear and equipment, in the year to which the claim relates, that are
6primarily for his or her use while serving as an emergency responder.
AB469-ASA1,6,97 4. “Mileage” means the number of unreimbursed miles traveled by a claimant
8in his or her personal vehicle to attend training related to service as an emergency
9responder, multiplied by the mileage rate.
AB469-ASA1,6,1210 5. “Mileage rate” means the standard mileage reimbursement rate for
11business, set by the Internal Revenue Service, that applies under federal law for the
12taxable year to which the claim relates.
AB469-ASA1,6,1713 (b) Filing claims. Subject to the limitations provided in this subsection, for
14taxable years beginning after December 31, 2018, a claimant may claim as a credit
15against the tax imposed under s. 71.02 an amount equal to the sum of the claimant's
16mileage for the taxable year for which the claim is made and expenses incurred in
17that year.
AB469-ASA1,6,1918 (c) Limitations. 1. The maximum credit that a claimant may claim each year
19under this subsection is $400.
AB469-ASA1,6,2120 2. No claimant may claim the credit under this subsection unless the claimant
21is in good standing with the department for which he or she serves.
AB469-ASA1,6,2422 3. No claimant may claim the credit under this subsection unless the individual
23in charge of the department for which the claimant serves approves the expenses and
24mileage for which the claim is made.
AB469-ASA1,7,5
14. No claimant may claim the credit under this subsection unless the claimant
2provides, on a form prescribed by the department of revenue, certification from the
3department for which he or she serves of the claimant's compliance with subd. 2 and
4of the approval under subd. 3. The claimant shall submit the certification with the
5claimant's return.
Loading...
Loading...