Read the full stored bill text
Wisconsin Legislature: SB379: 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
»
SB379: Bill Text
Up
Up
2025 - 2026 LEGISLATURE
LRB-2981/1
JK:emw
2025 SENATE BILL 379
July 16, 2025 - Introduced by Senators
Jacque
,
Hesselbein
,
Bradley
,
Dassler-Alfheim
,
Keyeski
,
Nass
,
Ratcliff
,
Roys
,
Spreitzer
,
Wall
and
Wanggaard
, cosponsored by Representatives
Brill
,
B. Jacobson
,
Subeck
,
Armstrong
,
Bare
,
Behnke
,
Dittrich
,
Emerson
,
Franklin
,
Goeben
,
Goodwin
,
Gundrum
,
Hysell
,
Knodl
,
Kreibich
,
McCarville
,
Miresse
,
Murphy
,
Mursau
,
O'Connor
,
Piwowarczyk
,
Prado
,
Tusler
,
Udell
and
Wichgers
. Referred to Committee on Agriculture and Revenue.
SB379,1,3
1
An Act
to amend
71.10 (4) (i);
to create
20.835 (2) (cd) and 71.07 (8n) of the
2
statutes;
relating to:
creating a refundable individual income tax credit for
3
the parent of a stillbirth and making an appropriation.
Analysis by the Legislative Reference Bureau
This bill creates a refundable individual income tax credit of $2,000 that may be claimed by the parents of a stillbirth. The bill defines “stillbirth” as a birth that occurs in this state that results in a stillbirth for which a fetal death report is required. Because the credit is refundable, if the amount of the credit for which the individual is eligible exceeds his or her tax liability, the difference will be refunded to the claimant.
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:
SB379,1
4
Section
1
.
20.835 (2) (cd) of the statutes is created to read:
SB379,2,2
1
20.835
(2)
(cd)
Stillbirth tax credit
. A sum sufficient to pay the claims
2
approved under s. 71.07 (8n).
SB379,2
3
Section
2
.
71.07 (8n) of the statutes is created to read:
SB379,2,4
4
71.07
(8n)
Stillbirth tax credit
. (a)
Definitions
. In this subsection:
SB379,2,6
5
1. “Claimant” means the parent of a stillbirth who files a claim under this
6
subsection.
SB379,2,8
7
2. “Stillbirth” means a birth that occurs in this state that results in a stillbirth
8
for which a fetal death report is required under s. 69.18 (1) (e) 1.
SB379,2,16
9
(b)
Filing claims
. Subject to the limitations and conditions provided in this
10
subsection, a claimant may claim as a credit against the tax imposed under s. 71.02
11
$2,000 in the taxable year in which the stillbirth occurs. If the allowable amount of
12
the claim exceeds the income taxes otherwise due on the claimant’s income, the
13
amount of the claim not used as an offset against those taxes shall be certified by
14
the department of revenue to the department of administration for payment to the
15
claimant by check, share draft, or other draft drawn from the appropriation account
16
under s. 20.835 (2) (cd).
SB379,2,18
17
(c)
Limitations and conditions
. 1. No credit may be claimed under this
18
subsection by a part-year resident or a nonresident of this state.
SB379,2,21
19
2. No credit may be allowed under this subsection for a taxable year covering
20
a period of less than 12 months, except for a taxable year closed by reason of the
21
death of the taxpayer.
SB379,2,23
22
3. No credit may be allowed under this subsection unless it is claimed within
23
the period specified in s. 71.75 (2).
SB379,3,2
1
4. If a married couple files a joint return, the maximum amount that may be
2
claimed by the couple under this subsection is $2,000 for each stillbirth.
SB379,3,4
3
5. If a married couple files a separate return, the maximum amount that may
4
be claimed by each spouse under this subsection is $1,000 for each stillbirth.
SB379,3,6
5
6. If the parents of a stillbirth are unmarried, the maximum amount that may
6
be claimed by each parent under this subsection is $1,000 for each stillbirth.
SB379,3,9
7
7. To claim the credit under this subsection, a claimant shall submit with his
8
or her return, for the taxable year to which the claim relates, proof of eligibility. A
9
fetal death report demonstrates proof of eligibility.
SB379,3,11
10
(d)
Administration
. Subsection (9e) (d), to the extent that it applies to the
11
credit under that subsection, applies to the credit under this subsection.
SB379,3
12
Section
3
.
71.10 (4) (i) of the statutes is amended to read:
SB379,3,21
13
71.10
(4)
(i) The total of claim of right credit under s. 71.07 (1), farmland
14
preservation credit under ss. 71.57 to 71.61, farmland preservation credit, 2010 and
15
beyond under s. 71.613, homestead credit under subch. VIII, jobs tax credit under s.
16
71.07 (3q), business development credit under s. 71.07 (3y), research credit under s.
17
71.07 (4k) (e) 2. a., veterans and surviving spouses property tax credit under s.
18
71.07 (6e), enterprise zone jobs credit under s. 71.07 (3w), electronics and
19
information technology manufacturing zone credit under s. 71.07 (3wm),
stillbirth
20
tax credit under s. 71.07 (8n),
earned income tax credit under s. 71.07 (9e),
21
estimated tax payments under s. 71.09, and taxes withheld under subch. X.
SB379,4
22
Section
4
. Initial applicability.
SB379,4,2
23
(
1
)
This act first applies to taxable years beginning on January 1 of the year in
24
which this subsection takes effect, except that if this subsection takes effect after
1
July 31, this act first applies to taxable years beginning on January 1 of the year
2
following the year in which this subsection takes effect.
SB379,4,3
3
(end)
Down
Down
/2025/related/proposals/sb379
true
proposaltext
/2025/related/proposals/sb379
proposaltext/2025/REG/SB379
proposaltext/2025/REG/SB379
section
true
Menu
»
2025
»
Related Documents
»
Proposal Text
»
SB379: 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