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Bills · 2023-2024 Regular Session

SB 344

Died at session end Official bill text Atom feed

Relating to: designating an unborn child as a dependent for income tax purposes and increasing the income tax exemption for a dependent. (FE)

Income tax — Credit Income tax — Deduction Legislature — Tax exemptions joint survey committee on Lemon law Maternal and infant care Medical assistance

  1. Introduced, stopped here
  2. Passes Senate, not reached
  3. Passes Assembly, not reached
  4. Governor signs, not reached
  5. Law, not reached

Unfamiliar terms? Glossary

What this bill does

Plain-language analysis by the nonpartisan Legislative Reference Bureau

Under this bill, for purposes of claiming an income tax exemption, subtraction,

or credit, the term “dependent” includes an unborn child, and an unborn child is

considered a dependent beginning in the taxable year in which a person who is

qualified to perform an ultrasound detects a fetal heartbeat in the unborn child. The

bill also increases the individual income tax exemption for a taxpayer's dependent

from $700 to $1,000. Under the bill, no individual may claim the exemption for an

unborn child unless the individual submits with his or her tax return an attestation

from a person qualified to perform an ultrasound that the person has detected a fetal

heartbeat. In addition, no individual may claim the exemption for a pregnancy that

ends in an abortion.

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.

What it would cost

Fiscal estimates filed by state agencies, as official PDFs

Sponsors

Introduced by: Bradley (R) , Hutton (R) , Jacque (R) , Jagler (R) , James (R) , Nass (R) , Quinn (R) , Testin (R) , Tomczyk (R)

28 cosponsors

Allen (R) , Armstrong (R) , Behnke (R) , Bodden (R) , Brandtjen (R) , Donovan (R) , Duchow (R) , Edming (R) , Gundrum (R) , Gustafson (R) , Hurd (R) , Knodl (R) , Krug (R) , Magnafici (R) , Maxey (R) , Murphy (R) , Mursau (R) , Nedweski (R) , O'Connor (R) , Penterman (R) , Rettinger (R) , Rozar (R) , Schmidt (R) , Schraa (R) , Snyder (R) , Steffen (R) , Tusler (R) , Wichgers (R)

Votes

Senate: Report passage recommended by Committee on Licensing, Constitution and Federalism, Ayes 3, Noes 2

Passed 3–2 Oct 9, 2023 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

Senate: Senate Substitute Amendment 1 rejected, Ayes 21, Noes 10

Passed 21–10 Nov 7, 2023 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

Senate: PASSAGE

Passed 20–11 Nov 7, 2023 official source full page

Not voting · 2

Full history

  1. Jun 21, 2023 · Senate

    Introduced by Senators Quinn, Bradley, Hutton, Jacque, Jagler, James, Nass, Testin and Tomczyk; cosponsored by Representatives Snyder, Rozar, Allen, Armstrong, Behnke, Bodden, Brandtjen, Donovan, Edming, Gundrum, Gustafson, Hurd, Krug, Magnafici, Maxey, Murphy, Mursau, Nedweski, O'Connor, Penterman, Rettinger, Schmidt, Schraa, Steffen, Tusler and Wichgers

  2. Jun 21, 2023 · Senate

    Read first time and referred to Committee on Licensing, Constitution and Federalism

  3. Jul 3, 2023 · Senate

    Fiscal estimate received

  4. Jul 19, 2023 · Senate

    Senator Knodl added as a coauthor

  5. Sep 19, 2023 · Senate

    Public hearing held

  6. Oct 9, 2023 · Senate

    Executive action taken

  7. Oct 9, 2023 · Senate

    Report passage recommended by Committee on Licensing, Constitution and Federalism, Ayes 3, Noes 2

  8. Oct 9, 2023 · Senate

    Available for scheduling

  9. Oct 12, 2023 · Senate

    Report of Joint Survey Committee on Tax Exemptions requested

  10. Oct 27, 2023 · Senate

    Representative Duchow added as a cosponsor

  11. Oct 31, 2023 · Senate

    Report of Joint Survey Committee on Tax Exemptions received

  12. Nov 3, 2023 · Senate

    Placed on calendar 11-7-2023 pursuant to Senate Rule 18(1)

  13. Nov 7, 2023 · Senate

    Senate Substitute Amendment 1 offered by Senators Roys, Agard, Carpenter, Hesselbein, L. Johnson, Larson, Pfaff, Smith, Spreitzer, Wirch and Taylor

  14. Nov 7, 2023 · Senate

    Read a second time

  15. Nov 7, 2023 · Senate

    Senate Substitute Amendment 1 rejected, Ayes 21, Noes 10

  16. Nov 7, 2023 · Senate

    Ordered to a third reading

  17. Nov 7, 2023 · Senate

    Rules suspended to give bill its third reading

  18. Nov 7, 2023 · Senate

    Read a third time and passed, Ayes 20, Noes 11

  19. Nov 7, 2023 · Senate

    Ordered immediately messaged

  20. Nov 7, 2023 · Assembly

    Received from Senate

  21. Mar 14, 2024 · Assembly

    Read first time and referred to committee on Rules

  22. Apr 15, 2024 · Assembly

    Failed to concur in pursuant to Senate Joint Resolution 1