Senate Bill 191
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.
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Introduced, passed
Apr 30, 2019
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Committee, stopped here
Stopped here. No public hearing was held.
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Senate vote, not reached
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Assembly vote, not reached
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Governor, not reached
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Law, not reached
Latest entry in the official record, Apr 1, 2020: “Failed to pass pursuant to ”
It never got a hearing in the Senate Committee on Agriculture, Revenue and Financial Institutions. See every bill that never got a hearing this session.
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Terms on this page
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. 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
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 Show less
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
9 senators are its . 7 are Republicans and 2 are Democrats.
33 more lawmakers .
See all 42 names Hide the names
Authors (9)
- Kathleen Bernier · Republican, Senate
- Tim Carpenter · Democrat, Senate
- André Jacque · Republican, Senate
- LaTonya Johnson · Democrat, Senate
- Devin LeMahieu · Republican, Senate
- Steve Nass · Republican, Senate
- Luther S. Olsen · Republican, Senate
- Duey Stroebel · Republican, Senate
- Van Wanggaard · Republican, Senate
Signed on in support (33)
- Scott Allen · Republican, Assembly
- Jimmy Anderson · Democrat, Assembly
- David Bowen · Democrat, Assembly
- Barbara Dittrich · Republican, Assembly
- Steve Doyle · Democrat, Assembly
- Cindi Duchow · Republican, Assembly
- James Edming · Republican, Assembly
- Cody Horlacher · Republican, Assembly
- Dan Knodl · Republican, Assembly
- Bob Kulp · Republican, Assembly
- Jeff Mursau · Republican, Assembly
- LaKeshia Myers · Democrat, Assembly
- Adam Neylon · Republican, Assembly
- Todd Novak · Republican, Assembly
- Tod Ohnstad · Democrat, Assembly
- Jon Plumer · Republican, Assembly
- Treig Pronschinske · Republican, Assembly
- Romaine Quinn · Republican, Senate
- Mike Rohrkaste · Republican, Assembly
- Michael Schraa · Republican, Assembly
- Katrina Shankland · Democrat, Assembly
- Christine Sinicki · Democrat, Assembly
- Ken Skowronski · Republican, Assembly
- Pat Snyder · Republican, Assembly
- John Spiros · Republican, Assembly
- Mark Spreitzer · Democrat, Senate
- Jeremy Thiesfeldt · Republican, Assembly
- Paul Tittl · Republican, Assembly
- Ron Tusler · Republican, Assembly
- Nancy VanderMeer · Republican, Assembly
- Robyn Vining · Democrat, Assembly
- Chuck Wichgers · Republican, Assembly
- Shannon Zimmerman · Republican, Assembly
What it would cost
State agencies filed a . Each opens as a PDF from the Legislature.
What happened
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Apr 1, 2020
The session ended, and the bill died with it.
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Jun 3, 2019
1 more representative signed on in support.
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May 15, 2019
A state agency sent in its estimate of the cost.
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May 1, 2019
1 more representative signed on in support.
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Apr 30, 2019
Sent to the Senate Committee on Agriculture, Revenue and Financial Institutions.
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Apr 30, 2019
Introduced in the Senate.
See the official record, word for word Hide the official record
- Apr 30, 2019 · Senate
Introduced by Senators Bernier, Carpenter, Jacque, Johnson, LeMahieu, Nass, Olsen, Stroebel and Wanggaard; cosponsored by Representatives Rohrkaste, Doyle, Allen, Anderson, Dittrich, Duchow, Horlacher, Knodl, Kulp, Mursau, Myers, Neylon, Novak, Ohnstad, Plumer, Pronschinske, Quinn, Schraa, Shankland, Sinicki, Skowronski, Snyder, Spiros, Spreitzer, Thiesfeldt, Tittl, Tusler, VanderMeer, Vining, Wichgers and Zimmerman
- Apr 30, 2019 · Senate
Read first time and referred to Committee on Agriculture, Revenue and Financial Institutions
- May 1, 2019 · Senate
Representative Edming added as a cosponsor
- May 15, 2019 · Senate
Fiscal estimate received
- Jun 3, 2019 · Senate
Representative Bowen added as a cosponsor
- Apr 1, 2020 · 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.
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. 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
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