Read the full stored bill text
Wisconsin Legislature: AB20: Bill Text
Skip navigation
Home
Documents
Senate
Assembly
Committees
Service Agencies
Docs
Options
Help
2025 Biennium
Statutes
Admin. Rules
Indices
Miscellaneous
Archives
Home
Bill, Rule, and Appointment Histories
Senators
Representatives
Committees
Text of Introduced Proposals
Amendment Text
Acts
Veto Messages
Enrolled Bills
Votes
Assembly and Senate Floor Calendars
Schedule of Committee Activities
Assembly and Senate Journals
Committee Records (ROCPs)
Legislative Rules
All Session-Related Documents
Subject Index to Acts
Subject Index to Legislation
Subject Index to Journals
Author Index to Legislation
Subject Index to Clearinghouse Rules
Miscellaneous Budget Documents
Executive Orders
Rulings of the Chair
Wisconsin Supreme Court Rules
Opinions of the Attorney General
Town Law Forms
Law
Districts
Session
Drafting Files
Feeds
Preferences
Show tree
Hide tree
Feedback
Help
Home
Senate Home
Senators
Committees
Session
Chief Clerk
Sergeant at Arms
Civics Education
Human Resources
Assembly Home
Representatives
Committees
Session
Chief Clerk
Sergeant at Arms
Human Resources
Schedule
Joint
Senate
Assembly
Study
Legislative Audit Bureau
Legislative Council
Legislative Fiscal Bureau
Legislative Human Resources Office
Legislative Reference Bureau
Legislative Technology Services Bureau
Menu
»
2025
»
Related Documents
»
Proposal Text
»
AB20: Bill Text
Up
Up
2025 - 2026 LEGISLATURE
LRB-1421/1
KP:cdc
2025 ASSEMBLY BILL 20
February 6, 2025 - Introduced by Representatives
Tittl
,
Allen
,
Anderson
,
Armstrong
,
Dittrich
,
Goodwin
,
Gundrum
,
Kreibich
,
Mursau
,
Piwowarczyk
,
Snodgrass
,
Stubbs
,
Subeck
,
Taylor
,
Vining
,
Wichgers
and
Sinicki
, cosponsored by Senators
Jacque
and
Spreitzer
. Referred to Committee on Ways and Means.
AB20,1,3
1
An Act
to amend
71.07 (9e) (b);
to create
71.07 (9e) (ar) of the statutes;
2
relating to:
allowing certain married persons to claim the earned income tax
3
credit when filing a separate return.
Analysis by the Legislative Reference Bureau
Under current law, the Wisconsin earned income tax credit is equal to a percentage of the federal earned income tax credit, and subject to certain exceptions, a married claimant must file a joint return to claim both the Wisconsin EITC and the federal EITC. This bill allows a married claimant to file a separate return to claim the Wisconsin EITC if the claimant lives apart from the claimant’s spouse when filing the return and is unable to file a joint return because of domestic abuse. The bill defines “domestic abuse” as 1) intentional infliction of physical pain, injury, or illness; 2) intentional impairment of physical condition; 3) first-, second-, or third-degree sexual assault; or 4) a physical act that may cause reasonable fear of imminent engagement in any of the conduct listed above. Under the bill, the amount of the Wisconsin EITC is equal to the amount that the claimant would be eligible to claim if the claimant were considered unmarried.
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:
AB20,1
1
Section
1
.
71.07 (9e) (ar) of the statutes is created to read:
AB20,2,8
2
71.07
(9e)
(ar) For taxable years beginning after December 31, 2024, a
3
married person who lives apart from the person’s spouse when filing a separate
4
return and is unable to file a joint return because of domestic abuse, as defined in s.
5
968.075 (1) (a), may credit against the tax imposed under s. 71.02 an amount equal
6
to one of the following percentages of the federal basic earned income credit for
7
which the person would be eligible for the taxable year under section 32 of the
8
Internal Revenue Code if the person were considered unmarried:
AB20,2,10
9
1. If the person has one qualifying child who has the same principal place of
10
abode as the person, 4 percent.
AB20,2,12
11
2. If the person has 2 qualifying children who have the same principal place of
12
abode as the person, 11 percent.
AB20,2,14
13
3. If the person has 3 or more qualifying children who have the same principal
14
place of abode as the person, 34 percent.
AB20,2
15
Section
2
.
71.07 (9e) (b) of the statutes is amended to read:
AB20,2,19
16
71.07
(9e)
(b) No credit may be allowed under
this subsection
par. (aj)
to
17
married persons, except married persons living apart who are treated as single
18
under section
7703
(b) of the internal revenue code, if the husband and wife report
19
their income on separate income tax returns for the taxable year.
AB20,2,20
20
(end)
Down
Down
/2025/related/proposals/ab20
true
proposaltext
/2025/related/proposals/ab20
proposaltext/2025/REG/AB20
proposaltext/2025/REG/AB20
section
true
Menu
»
2025
»
Related Documents
»
Proposal Text
»
AB20: Bill Text
×
Details for
PDF view
Link
(Permanent link)
Bookmark this location
View toggle
Go to top of document
Search in this chapter
Search in this section
Search in this agency
Search in this chapter group
Search in this chapter
Search in this section
Cross references for section
Acts affecting this section
References to this
1970 Statutes Annotations
Appellate Court Citations
Administrative Code Index
Reference lines
Clear highlighting