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Bills · 2023-2024 Regular Session

SB 398

Became law Official bill text Atom feed

Relating to: a tax credit for transportation services for blind workers. (FE)

Blind and visually impaired Employment Income tax — Credit Metropolitan transportation Taxi Transportation and delivery networks

  1. Introduced, completed
  2. Passes Senate, completed
  3. Passes Assembly, completed
  4. Governor signs, completed
  5. Law, completed

Unfamiliar terms? Glossary

What this bill does

Plain-language analysis by the nonpartisan Legislative Reference Bureau

This bill creates a nonrefundable income tax credit for the costs of

transportation services paid by a person considered blind for federal income tax

purposes for certain transportation between the person's residence and place of

employment. The transportation services eligible for the credit must be provided by

mass transit, paratransit, taxicab, or a transportation network company. The credit

is equal to 50 percent of the cost of those transportation services paid during a

taxable year, and is limited to a maximum credit of $1,500 per taxable year. A

claimant may not claim a credit under the bill for amounts paid if funds from an

ABLE account under section

529A

of the Internal Revenue Code are used for the

payment and the person who deposited those funds into the ABLE account claimed

a state individual income tax subtraction for depositing the funds. Federal law

allows individuals to establish ABLE accounts, which are tax-exempt savings

accounts for paying for certain qualified expenses for a beneficiary with a disability,

and current law authorizes a state individual income tax subtraction for certain

amounts deposited into an ABLE account.

What it would cost

Fiscal estimates filed by state agencies, as official PDFs

Sponsors

Introduced by: Hesselbein (D) , Hutton (R) , Nass (R) , Taylor (D)

26 cosponsors

Andraca (D) , Armstrong (R) , Baldeh (D) , Cabrera (D) , Carpenter (D) , Conley (D) , Cowles (R) , Donovan (R) , Emerson (D) , Goeben (R) , Jacobson (D) , Magnafici (R) , Maxey (R) , Melotik (R) , Murphy (R) , Nedweski (R) , O'Connor (R) , Ohnstad (D) , Ortiz-Velez (D) , S. Johnson (R) , Schmidt (R) , Sinicki (D) , Steffen (R) , Subeck (D) , Wichgers (R) , Wittke (R)

Votes

Senate: Report adoption of Senate Amendment 1 recommended by Committee on Universities and Revenue, Ayes 8, Noes 0

Passed 8–0 Dec 20, 2023 official source full page

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

Senate: Report passage as amended recommended by Committee on Universities and Revenue, Ayes 8, Noes 0

Passed 8–0 Dec 20, 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 30–2 Jan 16, 2024 official source full page

Nay · 2

Not voting · 1

Assembly: Report concurrence recommended by Joint Committee on Finance, Ayes 15, Noes 0

Passed 15–0 Feb 12, 2024 official source full page

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

Assembly: CONCURRENCE

Passed 92–6 Feb 20, 2024 official source full page

Aye · 92

Not voting · 1

Full history

  1. Aug 25, 2023 · Senate

    Introduced by Senators Hutton, Nass, Hesselbein and Taylor; cosponsored by Representatives Steffen, Armstrong, Andraca, Baldeh, Cabrera, Donovan, Goeben, S. Johnson, Magnafici, Maxey, Melotik, Murphy, Nedweski, O'Connor, Ohnstad, Ortiz-Velez, Schmidt, Sinicki, Subeck, Wichgers and Wittke

  2. Aug 25, 2023 · Senate

    Read first time and referred to Committee on Universities and Revenue

  3. Sep 8, 2023 · Senate

    Representative Jacobson added as a cosponsor

  4. Sep 15, 2023 · Senate

    Fiscal estimate received

  5. Oct 24, 2023 · Senate

    Representative Conley added as a cosponsor

  6. Dec 5, 2023 · Senate

    Public hearing held

  7. Dec 18, 2023 · Senate

    Senate Amendment 1 offered by Senator Hutton

  8. Dec 20, 2023 · Senate

    Available for scheduling

  9. Dec 20, 2023 · Senate

    Executive action taken

  10. Dec 20, 2023 · Senate

    Report adoption of Senate Amendment 1 recommended by Committee on Universities and Revenue, Ayes 8, Noes 0

  11. Dec 20, 2023 · Senate

    Report passage as amended recommended by Committee on Universities and Revenue, Ayes 8, Noes 0

  12. Jan 12, 2024 · Senate

    Placed on calendar 1-16-2024 pursuant to Senate Rule 18(1)

  13. Jan 16, 2024 · Senate

    Read a second time

  14. Jan 16, 2024 · Senate

    Senate Amendment 1 adopted

  15. Jan 16, 2024 · Senate

    Ordered to a third reading

  16. Jan 16, 2024 · Senate

    Rules suspended to give bill its third reading

  17. Jan 16, 2024 · Senate

    Read a third time and passed, Ayes 30, Noes 2

  18. Jan 16, 2024 · Senate

    Senator Carpenter added as a coauthor

  19. Jan 16, 2024 · Senate

    Ordered immediately messaged

  20. Jan 16, 2024 · Assembly

    Received from Senate

  21. Feb 6, 2024 · Assembly

    Read first time and referred to joint committee on Finance

  22. Feb 7, 2024 · Assembly

    Senator Cowles added as a coauthor

  23. Feb 7, 2024 · Assembly

    Executive action taken

  24. Feb 12, 2024 · Assembly

    Report concurrence recommended by Joint Committee on Finance, Ayes 15, Noes 0

  25. Feb 12, 2024 · Assembly

    Referred to committee on Rules

  26. Feb 14, 2024 · Assembly

    Representative Emerson added as a cosponsor

  27. Feb 15, 2024 · Assembly

    Placed on calendar 2-20-2024 by Committee on Rules

  28. Feb 20, 2024 · Assembly

    Rules suspended to withdraw from calendar and take up

  29. Feb 20, 2024 · Assembly

    Read a second time

  30. Feb 20, 2024 · Assembly

    Ordered to a third reading

  31. Feb 20, 2024 · Assembly

    Rules suspended

  32. Feb 20, 2024 · Assembly

    Read a third time and concurred in, Ayes 92, Noes 6

  33. Feb 20, 2024 · Assembly

    Ordered immediately messaged

  34. Feb 21, 2024 · Senate

    Received from Assembly concurred in

  35. Feb 22, 2024 · Senate

    Report correctly enrolled

  36. Mar 18, 2024 · Senate

    Presented to the Governor on 3-18-2024

  37. Mar 22, 2024 · Senate

    Report approved by the Governor on 3-21-2024. 2023 Wisconsin Act 142

  38. Mar 22, 2024 · Senate

    Published 3-22-2024