SB 243

Under current law, the Wisconsin earned income tax credit is equal to a

percentage of the federal earned income tax credit, and subject to certain exceptions,

a married claimant must file a joint return to claim both the Wisconsin EITC and the

federal EITC. This bill allows a married claimant to file a separate return to claim

the Wisconsin EITC if the claimant lives apart from the claimant's spouse when filing

the return and is unable to file a joint return because of domestic abuse. The bill

defines “domestic abuse” as 1) intentional infliction of physical pain, injury, or

illness; 2) intentional impairment of physical condition; 3) first-, second-, or

third-degree sexual assault; or 4) a physical act that may cause reasonable fear of

imminent engagement in any of the conduct listed above. Under the bill, the amount

of the Wisconsin EITC is equal to the amount that the claimant would be eligible to

claim if the claimant were considered unmarried.