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Bills from the 2015–16 session

Assembly Bill 494

Creating an additional refundable earned income tax credit for individuals and changing the eligibility for, and the percentages that may be claimed by eligible claimants under, the earned income tax credit. (FE)

Stopped in committee

It never got a ⁠, so it never came up for a vote. To try again, a lawmaker would have to start a new bill.

  1. Introduced, passed

    Nov 10, 2015

  2. Committee, stopped here

    Stopped here. No public hearing was held.

  3. Assembly vote, not reached

  4. Senate vote, not reached

  5. Governor, not reached

  6. Law, not reached

Latest entry in the official record, Apr 13, 2016: “Failed to pass pursuant to ⁠”

It never got a hearing in the Assembly Committee on Ways and Means. See every bill that never got a hearing this session.

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.

Under current law the earned income tax credit (EITC), as a percentage of the federal credit, is 4 percent for claimants with one qualifying child, 11 percent for claimants with two qualifying children, and 34 percent for claimants with three or more qualifying children. Under the bill, for taxable years beginning after December 31, 2014, the EITC, as a percentage of the federal credit, would be 11 percent for claimants with no qualifying children or one qualifying child, and 25 percent for claimants with two or more qualifying children.

This bill also creates a new refundable individual income tax credit for persons who have earned income, as defined under the Internal Revenue Code, during the taxable year to which the claim relates. Because the credit is refundable, if the amount of the credit for which the claimant is eligible exceeds his or her tax liability, the difference will be refunded to the claimant by check.

Read the full summary

Under the bill, a claimant who has zero or one qualifying child may claim a credit of $500, and a claimant who has two or more qualifying children may claim a credit of $1,000. To be eligible to claim the credit, an individual must be at least 18 years old for the entire year to which the claim relates and the individual may not be an individual who is eligible to be claimed as a dependent for federal income tax purposes on another individual's tax return. The credit may not be claimed by nonresidents or part-year residents of the state. In addition, only one spouse of a married couple may claim the credit.

If a claimant is eligible to receive a check under the credit created in the bill, the check must be direct deposited into an individual retirement account or college savings 529 plan, which the claimant must establish.

Who's behind it

9 representatives are its ⁠. All 9 are Democrats.

4 more lawmakers ⁠.

See all 13 names

Authors (9)

Signed on in support (4)

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.

What happened

  1. Apr 13, 2016

    The session ended, and the bill died with it.

  2. Nov 30, 2015

    A state agency sent in its estimate of the cost.

  3. Nov 19, 2015

    1 more representative signed on in support.

  4. Nov 10, 2015

    Sent to the Assembly Committee on Ways and Means.

  5. Nov 10, 2015

    Introduced in the Assembly.

See the official record, word for word
  1. Nov 10, 2015 · Assembly

    Introduced by Representatives Zepnick, Brostoff, Kessler, Berceau, Pope, Wachs, Ohnstad, Zamarripa and C. Taylor; cosponsored by Senators Carpenter, C. Larson and Wirch

  2. Nov 10, 2015 · Assembly

    Read first time and referred to Committee on Ways and Means

  3. Nov 19, 2015 · Assembly

    Representative Subeck added as a coauthor

  4. Nov 20, 2015 · Assembly

    Assembly Amendment 1 offered by Representative Zepnick

  5. Nov 30, 2015 · Assembly

    Fiscal estimate received

  6. Apr 13, 2016 · Assembly

    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

Public hearing

A meeting where anyone can speak to a committee about a bill, or send written comments.

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

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.

Public hearing

A meeting where anyone can speak to a committee about a bill, or send written comments.

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

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

Author

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

Official term: Author, coauthor

Signed on in support

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

Official term: Cosponsor

Cost estimate

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

Official term: Fiscal estimate