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Bills from the 2011–12 session

Senate Bill 364

Creating an individual income tax deduction for certain contributions to a Coverdell Education Savings Account

Topics: Income tax: Deduction, Legislature: Tax Exemptions, Joint Survey Committee on, Parochial and private educational institutions, School

Stopped before the full Senate voted

The recommended passing it, but the full Senate never voted on it. To try again, a lawmaker would have to start a new bill.

  1. Introduced, passed

    Jan 5, 2012

  2. Committee, passed

    Approved

  3. Senate vote, stopped here

    Stopped here. The full Senate never voted on it.

  4. Assembly vote, not reached

  5. Governor, not reached

  6. Law, not reached

Latest entry in the official record, Mar 23, 2012: “Failed to pass pursuant to ⁠”

Read the bill

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What it would have done

Summary by the , the Legislature's nonpartisan drafting office. It's their wording, not ours.

This bill creates an an individual income tax deduction for any amount contributed to a Coverdell Education Savings Account (CESA), in the year in which the contribution is made, subject to the limits and conditions specified in federal law for contributions to a CESA. Currently, the maximum allowable contribution to a CESA is $2,000 each year per beneficiary, although that contribution amount phases down as a contributor's modified adjusted gross income (MAGI) increases from $95,000 to $110,000, or from $190,000 to $220,000 for a married couple filing jointly.

No contributions are allowed once a contributor's MAGI is above the phase-out range.

Read the full summary

Under federal law, contributions to a CESA must be made in cash, are not tax deductible, and may not be made once the beneficiary reaches the age of 18. The accounts themselves are exempt from taxation, and the proceeds of an account must be used for qualified education expenses, as defined under federal law, for a designated beneficiary. Qualified education expenses include certain elementary, secondary, and higher education expenses.

Because this bill relates to an exemption from state or local taxes, it may be referred to the Joint Survey Committee on Tax Exemptions for a report to be printed as an appendix to the bill.

Who's behind it

Glenn Grothman, a Republican, is its ⁠.

13 more lawmakers ⁠.

See all 14 names

Author (1)

Signed on in support (13)

What it would cost

State agencies filed a . Each opens as a PDF from the Legislature.

Versions and amendments

Every text the Legislature printed for this bill, including proposed changes. Each opens on the Legislature's site.

How lawmakers voted

There was one vote on this bill.

Senate Committee on Financial Institutions and Rural Issues vote on an amendment

Passed, 4 to 1 · Jan 26, 2012

No member-by-member record exists for this vote. Committee votes and some older sessions record totals only.

Official motion: “Report introduction and adoption of Senate Amendment 1 recommended by committee on Financial Institutions and Rural Issues, Ayes 4, Noes 1 by committee on Financial Institutions and Rural Issues”. Official record · This vote on its own page

What happened

  1. Mar 23, 2012

    The session ended, and the bill died with it.

  2. Feb 1, 2012

    1 more representative signed on in support.

  3. Jan 26, 2012

    The committee voted to recommend passing it, 5 to 0.

  4. Jan 24, 2012

    1 more representative signed on in support.

  5. Jan 23, 2012

    A state agency sent in its estimate of the cost.

  6. Jan 11, 2012

    The committee held a public hearing.

  7. Jan 5, 2012

    Sent to the Senate Committee on Financial Institutions and Rural Issues.

  8. Jan 5, 2012

    Introduced in the Senate.

See the official record, word for word
  1. Jan 5, 2012 · Senate

    Introduced by Senator Grothman;Cosponsored by Representatives Thiesfeldt, Jacque, Kerkman, Pridemore, Brooks, Spanbauer, T. Larson, Nygren, LeMahieu, Molepske Jr and Knodl

  2. Jan 5, 2012 · Senate

    Read first time and referred to committee on Financial Institutions and Rural Issues

  3. Jan 11, 2012 · Senate

    Public hearing held

  4. Jan 23, 2012 · Senate

    Fiscal estimate received

  5. Jan 24, 2012 · Senate

    Representative Wynn added as a cosponsor

  6. Jan 26, 2012 · Senate

    Report introduction and adoption of Senate Amendment 1 recommended by committee on Financial Institutions and Rural Issues, Ayes 4, Noes 1 by committee on Financial Institutions and Rural Issues

  7. Jan 26, 2012 · Senate

    Report passage as amended recommended by committee on Financial Institutions and Rural Issues, Ayes 5, Noes 0

  8. Jan 26, 2012 · Senate

    Available for scheduling

  9. Feb 1, 2012 · Senate

    Representative Kaufert added as a cosponsor

  10. Mar 23, 2012 · Senate

    Failed to pass pursuant to Senate Joint Resolution 1

Terms on this page

Committee

A small group of lawmakers that looks at a bill first. Most bills never leave committee.

More in the glossary

Senate Joint Resolution 1

The session's calendar. Any bill not passed by its last voting day dies.

Official term: Failed to pass pursuant to SJR 1. More in the glossary

Legislative Reference Bureau

The Legislature's nonpartisan office that drafts bills and writes the summary at the top of each one.

Official term: LRB analysis. More in the glossary

Author

A lawmaker who formally puts a bill forward. The text itself is drafted by the Legislative Reference Bureau.

Official term: Author, coauthor. More in the glossary

Signed on in support

Lawmakers who back a bill without being one of its authors, often from the other chamber.

Official term: Cosponsor. More in the glossary

Cost estimate

A state agency's estimate of what a bill would cost or save.

Official term: Fiscal estimate. More in the glossary

Roll call

A vote where each lawmaker's yes or no is recorded by name.

Official term: Roll call vote. More in the glossary

From the Wisconsin Legislature's official record, checked Sep 15, 2026. See the source

Committee

A small group of lawmakers that looks at a bill first. Most bills never leave committee.

More in the glossary

Senate Joint Resolution 1

The session's calendar. Any bill not passed by its last voting day dies.

Official term: Failed to pass pursuant to SJR 1

More in the glossary

Legislative Reference Bureau

The Legislature's nonpartisan office that drafts bills and writes the summary at the top of each one.

Official term: LRB analysis

More in the glossary

Author

A lawmaker who formally puts a bill forward. The text itself is drafted by the Legislative Reference Bureau.

Official term: Author, coauthor

More in the glossary

Signed on in support

Lawmakers who back a bill without being one of its authors, often from the other chamber.

Official term: Cosponsor

More in the glossary

Cost estimate

A state agency's estimate of what a bill would cost or save.

Official term: Fiscal estimate

More in the glossary

Roll call

A vote where each lawmaker's yes or no is recorded by name.

Official term: Roll call vote

More in the glossary