AB 102 — Relating to: reducing the eligibility threshold to claim the veterans and surviving spouses property tax credit. (FE)
Last action — Failed to concur in pursuant to Senate Joint Resolution 1
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✓Introduced
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✓In Committee
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✓Passed Assembly
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✓Passed Senate
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5To Executive
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6Enacted
This bill died with 2023-2024 Regular Session. It reached “To Executive” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
This bill is no longer active — its legislative session has ended, so there are no live odds of enactment. It would have to be reintroduced in the current session to move again.
Bill Text
What changed in the latest version
56 added · 24 removedPlain-language change summary
The amendment to Bill AB 102 lowers the eligibility requirement for the veterans' property tax credit from a 100 percent disability rating to a 70 percent rating. This change allows more veterans, surviving spouses, and their families to claim the tax credit, which can ease their financial burden. Additionally, the amendment sets a cap on the credit amount based on property taxes paid, and introduces income limits for new claimants starting in 2024. These adjustments aim to make the credit more accessible while maintaining a balance with state revenue.
- 2024 LEGISLATURE LRBa0862/1LRB-1144/2 JK:cjsJK:cdc&emw ASSEMBLY AMENDMENTBILL 1,102 TOMarch ASSEMBLY8, BILL2023 102- FebruaryIntroduced 20,by 2024Representatives -EDMING Offered, MACCO, ALLEN, NDRACA , A RMSTRONG , B ALDEH, B RANDTJEN , C ONLEY, D ITTRICH, G OEBEN , G REEN, M ICHALSKI, M URSAU, OHNSTAD , ORTIZV ELEZ, PENTERMAN , PETRYK, PLUMER , R OZAR, HANKLAND ,SINICK,SUMMERFIELD ,T USLERandW ICHGERS, cosponsored by RepresentativDMINGSenators .J ACQUE, TESTIN, JAMES, QUINN, SPREITZER, TAYLOR and W IRCH.
AtReferred theto locationsCommittee indicated,on amendWays theand billMeans. as follows:
1.A N A CT to amend 71.07 (6e) (a) 2.
Page 2, line 18:
after that line insert:
“SECTION 3d.
71.07 (6e) (c) 5.
of the statutes is created to read:
71.07 (6e) (c) 5.
For an individual whose service-connected disability rating is less than 100 percent, the amount of the credit claimed under this subsection may not exceed the amount of the property taxes paid on the first $350,000 of the property's assessed value for the taxable year to which the claim relates.
SECTION 3e.
71.07 (6e) (c) 6.
of the statutes is created to read:
71.07 (6e) (c) 6.No credit may be claimed under this subsection by an individual who is first eligible to claim the credit for taxable years beginning after December 31, 2023, and whose taxable income for the taxable year to which the claim relates exceeds any of the following amounts:
a.
For single individuals and heads of households, $100,000.
LRBa0862/1 - 2024 Legislature - 2 - JK:cjs b.
For married persons, $150,000.
For purposes of this subd.
6.
theand sum71.07 of(6e) the(a) taxable3. income of both persons may not exceed $150,000, regardless of whether the persons file a joint return or separate returns.”.
d.;
and to create 71.07 (6e) (c) 4.
of the statutes;
relating to:
reducing the eligibility threshold to claim the veterans and surviving spouses property tax credit.
Analysis by the Legislative Reference Bureau This bill reduces the eligibility threshold for an eligible veteran, the spouse of an eligible veteran, and the unremarried surviving spouse of an eligible veteran to claim the veterans and surviving spouses property tax credit under the individual income tax system.
Under the bill, a claimant may claim the credit if the claimant's service-connected disability rating is at least 70 percent.
Currently, that rating must be 100 percent.
Under the bill, the maximum credit that a claimant may claim is multiplied by the percentage of the claimant's service-connected disability rating.
The bill does not affect a claimant who claims the credit based on his or her individual unemployability rating.
Under current law, an individual with a 100 percent disability rating based on individual unemployability may also claim the credit.
For further information see the state and local fiscal estimate, which will be printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
- 2024 Legislature - 2 - LRB-1144/2 JK:cdc&emw ASSEMBLY BILL 102 SECTION 1 SECTION 1.
71.07 (6e) (a) 2.
b.
of the statutes is amended to read:
71.07 (6e) (a) 2.
b.
Show all 60 changed lines (20 more)
An individual who had served on active duty under honorable conditions in the U.S.
armed forces or in forces incorporated as part of the U.S.
armed forces;
who was a resident of this state at the time of entry into that active service or who had been a resident of this state for any consecutive 5-year period after entry into that active duty service;
who was a resident of this state at the time of his or her death;
and who had either a service-connected disability rating of 100 at least 70 percent under 38 USC 1114 or 1134 or a 100 percent disability rating based on individual unemployability.
SECTION 2.
71.07 (6e) (a) 3.
d.
of the statutes is amended to read:
71.07 (6e) (a) 3.
d.
Has either a service-connected disability rating of 100 least 70 percent under 38 USC 1114 or 1134 or a 100 percent disability rating based on individual unemployability.
SECTION 3.
71.07 (6e) (c) 4.
of the statutes is created to read:
71.07 (6e) (c) 4.
If a claimant's service-connected disability rating is less than 100 percent, the amount that the claimant may claim under this subsection shall be multiplied by a percentage that equals the eligible veteran's service-connected disability rating.
SECTION 4.0Initial applicability.
(1) This act first applies to taxable years beginning on January 1 of the year in which this subsection takes effect, except that if this subsection takes effect after July 31 this act first applies to taxable years beginning on January 1 of the year following the year in which this subsection takes effect.
Show all 60 changed rows (20 more)
View plain text versions (2)
- Bill Text View text pdf
- Amended Assembly Amendment 1 Current pdf
Action History
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Failed to concur in pursuant to Senate Joint Resolution 1
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Available for scheduling
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Report concurrence recommended by Committee on Universities and Revenue, Ayes 6, Noes 2
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Executive action taken
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Public hearing held
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Read first time and referred to committee on Universities and Revenue
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Received from Assembly
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Ordered immediately messaged
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Read a third time and passed, Ayes 96, Noes 0
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Rules suspended
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Ordered to a third reading
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Assembly Amendment 1 adopted
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Read a second time
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Made a special order of business at 10:05 AM on 2-22-2024 pursuant to Assembly Resolution 28
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Assembly Amendment 1 offered by Representative Edming
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Referred to committee on Rules
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Report passage recommended by Committee on Ways and Means, Ayes 9, Noes 0
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Representative Gustafson added as a coauthor
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Representative Shelton added as a coauthor
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Representative Vining added as a coauthor
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Representative Magnafici added as a coauthor
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Fiscal estimate received
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Representatives Rettinger and C. Anderson added as coauthors
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Senator Carpenter added as a cosponsor
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Representatives Palmeri, Joers, Bare and Steffen added as coauthors
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Representative Emerson added as a coauthor
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Executive action taken
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Representative Snodgrass added as a coauthor
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Representative Ratcliff added as a coauthor
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Public hearing held
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Representative Krug added as a coauthor
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Representative Riemer added as a coauthor
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Fiscal estimate received
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Representative Jacobson added as a coauthor
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Read first time and referred to Committee on Ways and Means
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Introduced by Representatives Edming, Macco, Allen, Andraca, Armstrong, Baldeh, Brandtjen, Conley, Dittrich, Goeben, Green, Michalski, Mursau, Ohnstad, Ortiz-Velez, Penterman, Petryk, Plumer, Rozar, Shankland, Sinicki, Summerfield, Tusler and Wichgers; cosponsored by Senators Jacque, Testin, James, Quinn, Spreitzer, Taylor and Wirch
Sponsors
- Edming · Primary
- Macco · Primary
- Scott Allen · Primary
- Deb Andraca · Primary
- David Armstrong · Primary
- Baldeh · Primary
- Brandtjen · Primary
- Conley · Primary
- Barbara Dittrich · Primary
- Joy Goeben · Primary
- Chanz Green · Primary
- Michalski · Primary
- Jeffrey Mursau · Primary
- Ohnstad · Primary
- Sylvia Ortiz-Velez · Primary
- William Penterman · Primary
- Petryk · Primary
- Plumer · Primary
- Rozar · Primary
- Shankland · Primary
- Christine Sinicki · Primary
- Rob Summerfield · Primary
- Ron Tusler · Primary
- Chuck Wichgers · Primary
Sponsorship breakdown
Export CSV (upgrade) →24 sponsors · 0 co-sponsors · 108 not signed on
Sponsors (24)
- Edming
- Macco
- Allen, Scott Republican
- Andraca, Deb Democrat
- Armstrong, David Republican
- Baldeh
- Brandtjen
- Conley
- Dittrich, Barbara Republican
- Goeben, Joy Republican
- Green, Chanz Republican
- Michalski
- Mursau, Jeffrey Republican
- Ohnstad
- Ortiz-Velez, Sylvia Democrat
- Penterman, William Republican
- Petryk
- Plumer
- Rozar
- Shankland
- Sinicki, Christine Democrat
- Summerfield, Rob Republican
- Tusler, Ron Republican
- Wichgers, Chuck Republican
Co-sponsors (0)
None.
Not signed on (108)
108 members have not signed on to this bill.
Show all 108 →"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.
Votes
Roll call published as PDF — view source.
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Republican | 45 | 0 | 0 | 0 |
| Democrat | 24 | 0 | 0 | 0 |
| Unaffiliated | 27 | 0 | 0 | 0 |
| Total | 96 | 0 | 0 | 0 |
| % of votes cast | 100% | 0% | 0% | 0% |
How each member voted (96)
| Member | Party | Vote |
|---|---|---|
| BALDEH | — | Yea |
| BINSFELD | — | Yea |
| BODDEN | — | Yea |
| BRANDTJEN | — | Yea |
| CABRERA | — | Yea |
| CONLEY | — | Yea |
| CONSIDINE | — | Yea |
| EDMING | — | Yea |
| GOYKE | — | Yea |
| JOHNSON | — | Yea |
| KATSMA | — | Yea |
| MAGNAFICI | — | Yea |
| MICHALSKI | — | Yea |
| MYERS | — | Yea |
| OHNSTAD | — | Yea |
| PETRYK | — | Yea |
| PLUMER | — | Yea |
| RETTINGER | — | Yea |
| RIEMER | — | Yea |
| ROZAR | — | Yea |
| SCHMIDT | — | Yea |
| SCHRAA | — | Yea |
| SCHUTT | — | Yea |
| SHANKLAND | — | Yea |
| SHELTON | — | Yea |
| SPEAKER | — | Yea |
| ANDERSON, J | — | Yea |
| Anderson, Clinton | Democrat | Yea |
| Andraca, Deb | Democrat | Yea |
| Bare, Mike | Democrat | Yea |
| Billings, Jill | Democrat | Yea |
| Clancy, Ryan | Democrat | Yea |
| Doyle, Steve | Democrat | Yea |
| Drake, Dora | Democrat | Yea |
| Emerson, Jodi | Democrat | Yea |
| Haywood, Kalan | Democrat | Yea |
| Hong, Francesca | Democrat | Yea |
| Jacobson, Jenna | Democrat | Yea |
| Joers, Alex | Democrat | Yea |
| Madison, Darrin | Democrat | Yea |
| McGuire, Tip | Democrat | Yea |
| Moore Omokunde, Supreme | Democrat | Yea |
| Neubauer, Greta | Democrat | Yea |
| Ortiz-Velez, Sylvia | Democrat | Yea |
| Palmeri, Lori | Democrat | Yea |
| Ratcliff, Melissa | Democrat | Yea |
| Sinicki, Christine | Democrat | Yea |
| Snodgrass, Lee | Democrat | Yea |
| Stubbs, Shelia | Democrat | Yea |
| Subeck, Lisa | Democrat | Yea |
| Vining, Robyn | Democrat | Yea |
| Allen, Scott | Republican | Yea |
| Armstrong, David | Republican | Yea |
| August, Tyler | Republican | Yea |
| Behnke, Elijah | Republican | Yea |
| Born, Mark | Republican | Yea |
| Brooks, Robert | Republican | Yea |
| Callahan, Calvin | Republican | Yea |
| Dallman, Alex | Republican | Yea |
| Dittrich, Barbara | Republican | Yea |
| Donovan, Bob | Republican | Yea |
| Duchow, Cindi | Republican | Yea |
| Goeben, Joy | Republican | Yea |
| Green, Chanz | Republican | Yea |
| Gundrum, Rick | Republican | Yea |
| Gustafson, Nate | Republican | Yea |
| Hurd, Karen | Republican | Yea |
| Kitchens, Joel | Republican | Yea |
| Krug, Scott | Republican | Yea |
| Kurtz, Tony | Republican | Yea |
| Maxey, Dave | Republican | Yea |
| Melotik, Paul | Republican | Yea |
| Moses, Clint | Republican | Yea |
| Murphy, David | Republican | Yea |
| Mursau, Jeffrey | Republican | Yea |
| Nedweski, Amanda | Republican | Yea |
| Neylon, Adam | Republican | Yea |
| Novak, Todd | Republican | Yea |
| O'Connor, Jerry | Republican | Yea |
| Penterman, William | Republican | Yea |
| Petersen, Kevin | Republican | Yea |
| Pronschinske, Treig | Republican | Yea |
| Rodriguez, Jessie | Republican | Yea |
| Snyder, Patrick | Republican | Yea |
| Sortwell, Shae | Republican | Yea |
| Spiros, John | Republican | Yea |
| Steffen, David | Republican | Yea |
| Summerfield, Rob | Republican | Yea |
| Swearingen, Rob | Republican | Yea |
| Tittl, Paul | Republican | Yea |
| Tranel, Travis | Republican | Yea |
| Tusler, Ron | Republican | Yea |
| VanderMeer, Nancy | Republican | Yea |
| Wichgers, Chuck | Republican | Yea |
| Wittke, Robert | Republican | Yea |
| Zimmerman, Shannon | Republican | Yea |
Roll call published as PDF — view source.
Subjects
Frequently asked questions
- Who sponsors AB 102?
- AB 102 is sponsored by Edming, Macco, Allen, Scott (Republican), Andraca, Deb (Democrat), Armstrong, David (Republican), Baldeh, Brandtjen, Conley, Dittrich, Barbara (Republican), Goeben, Joy (Republican), Green, Chanz (Republican), Michalski, Mursau, Jeffrey (Republican), Ohnstad, Ortiz-Velez, Sylvia (Democrat), Penterman, William (Republican), Petryk, Plumer, Rozar, Shankland, Sinicki, Christine (Democrat), Summerfield, Rob (Republican), Tusler, Ron (Republican), and Wichgers, Chuck (Republican).
- What is the current status of AB 102?
- This bill died with 2023-2024 Regular Session. It reached “To Executive” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
- Where can I track AB 102?
- Track AB 102 free on One Click Politics — get push/email alerts when it moves.
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