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Wisconsin Legislature: SB118: Bill Text
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SB118: Bill Text
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2025 - 2026 LEGISLATURE
LRB-2116/1
KP:cdc
2025 SENATE BILL 118
March 7, 2025 - Introduced by Senator
Feyen
, cosponsored by Representatives
Duchow
,
Dittrich
,
Krug
,
Melotik
,
Mursau
and
Rodriguez
. Referred to Committee on Agriculture and Revenue.
SB118,1,3
1
An Act
to create
71.07 (12) and 71.10 (4) (ci) of the statutes;
relating to:
a tax
2
credit for relocating to this state due to Hurricane Helene or the Los Angeles
3
wildfires.
Analysis by the Legislative Reference Bureau
This bill creates a nonrefundable income tax credit for U.S. citizens who resided in the County of Los Angeles, California, or North Carolina up until the Los Angeles wildfires of 2025 or Hurricane Helene of 2024 and who moved to this state due to either of those disasters. The amount of the credit is $10,000 and the credit is effective for tax year 2025. No person who has been convicted of a felony may claim the credit.
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:
SB118,1
4
Section
1
.
71.07 (12) of the statutes is created to read:
SB118,2,2
1
71.07
(12)
Specified disaster relocation credit.
(a)
Definitions.
In this
2
subsection:
SB118,2,3
3
1. “Claimant” means a U.S. citizen who files a claim under this subsection.
SB118,2,5
4
2. “Hurricane Helene” means the hurricane named Helene during the 2024
5
Atlantic hurricane season.
SB118,2,7
6
3. “Los Angeles wildfires of 2025” means the wildfires that occurred between
7
January 1, 2025, and January 31, 2025, in the County of Los Angeles, California.
SB118,2,9
8
4. “Specified disaster” means the Los Angeles wildfires of 2025 or Hurricane
9
Helene.
SB118,2,15
10
(b)
Filing claims.
For taxable years beginning after December 31, 2024, and
11
ending before January 1, 2026, and subject to the limitations provided in this
12
subsection, a claimant who resided in the County of Los Angeles, California, or the
13
state of North Carolina, up until a specified disaster occurred and who moved to
14
this state due to the specified disaster may claim as a credit against the tax imposed
15
under s. 71.02, up to the amount of those taxes, $10,000.
SB118,2,20
16
(c)
Limitations.
1. No person may claim the credit under this subsection
17
unless the person has filed an income tax return for the taxable year beginning
18
after December 31, 2022, and ending before January 1, 2024, and listed a home
19
address located in the County of Los Angeles, California, or the state of North
20
Carolina on that return.
SB118,2,22
21
2. No person who has been convicted in any state or federal court of a felony
22
may claim the credit under this subsection.
SB118,2,24
23
3. No credit may be allowed under this subsection unless it is claimed within
24
the period specified in s. 71.75 (2).
SB118,3,2
1
(d)
Administration.
Subsection (9e) (d), to the extent that it applies to the
2
credit under that subsection, applies to the credit under this subsection.
SB118,2
3
Section
2
.
71.10 (4) (ci) of the statutes is created to read:
SB118,3,4
4
71.10
(4)
(ci) Specified disaster relocation credit under s. 71.07 (12).
SB118,3,5
5
(end)
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proposaltext
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proposaltext/2025/REG/SB118
proposaltext/2025/REG/SB118
section
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