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Bills from the 2019–20 session

Assembly Bill 201

Creating a nonrefundable individual income tax credit for certain adoption expenses and modifying eligibility for the adoption expenses tax deduction. (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

    May 8, 2019

  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 1, 2020: “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.

This bill creates a nonrefundable individual income tax credit for adoption expenses incurred by an individual who is eligible for, and claims, the federal adoption expenses credit under section 23 of the Internal Revenue Code. The credit may be claimed for an amount of qualified adoption expenses, up to $5,000, to the extent that the expenses exceed the amount that the claimant is eligible for, and claims, under the federal credit. For claimants who are nonresidents or part-year residents of Wisconsin, the credit that may be claimed is prorated based on the ratio of the claimant's Wisconsin adjusted gross income (AGI) to federal AGI. The maximum credit that may be claimed each fiscal year by all claimants is $500,000.

If the total amount of eligible claims exceed this amount, the Department of Revenue must prorate the amount of credit that each claimant may receive.

Read the full summary

If the credit amount that the claimant is eligible for exceeds the claimant's taxes due, the claimant may carry forward the unused credit for up to five years. Generally, under the bill, the provisions of the federal credit, including the definitions of qualified adoption expenses and eligible child, the maximum income phaseout provisions, the determination of the years in which the credit may be claimed for expenses paid or incurred, and the provisions relating to foreign adoptions apply to the credit created in the bill. Under the federal credit, which is nonrefundable also, the available credit begins to phase out for 2018 for taxpayers with modified AGI in excess of $207,140, and is completely phased out for taxpayers with MAGI of $247,140.

Also under this bill, the current law $5,000 deduction from Wisconsin AGI for adoption expenses may be claimed only to the extent that the adoption expenses are not claimed under the federal credit or the credit created in this bill.

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

32 lawmakers are its ⁠. 24 are Republicans and 8 are Democrats.

10 more lawmakers ⁠.

See all 42 names

Authors (32)

Signed on in support (10)

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 1, 2020

    The session ended, and the bill died with it.

  2. Jun 3, 2019

    1 more representative signed on in support.

  3. May 10, 2019

    A state agency sent in its estimate of the cost.

  4. May 8, 2019

    Sent to the Assembly Committee on Ways and Means.

  5. May 8, 2019

    Introduced in the Assembly.

See the official record, word for word
  1. May 8, 2019 · Assembly

    Introduced by Representatives Rohrkaste, Doyle, Allen, Anderson, Dittrich, Duchow, Horlacher, Knodl, Kulp, Mursau, L. Myers, Neylon, Novak, Ohnstad, Plumer, Pronschinske, Quinn, Schraa, Shankland, Sinicki, Skowronski, Snyder, Spiros, Spreitzer, Thiesfeldt, Tittl, Tusler, VanderMeer, Vining, Wichgers, Zimmerman and Edming; cosponsored by Senators Bernier, Carpenter, Jacque, Johnson, LeMahieu, Nass, Olsen, Stroebel and Wanggaard

  2. May 8, 2019 · Assembly

    Read first time and referred to Committee on Ways and Means

  3. May 10, 2019 · Assembly

    Fiscal estimate received

  4. May 13, 2019 · Assembly

    Assembly Amendment 1 offered by Representative Rohrkaste

  5. Jun 3, 2019 · Assembly

    Representative Bowen added as a coauthor

  6. Apr 1, 2020 · 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