Wisconsin 2023-2024 Regular Session Status: Enacted Bipartisan · 2 R · 1 D cosponsors

SB 398 — Relating to: a tax credit for transportation services for blind workers. (FE)

Last action — Published 3-22-2024

  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed Senate
  4. ✓
    Passed Assembly
  5. ✓
    To Executive
  6. 6
    Enacted

This bill has been enacted into law. Introduced August 25, 2023. Enacted.

Signed by Governor Tony Evers (Democratic) on March 22, 2024.

Odds of enactment

High chance

Based on the sponsor, cosponsors, and committee posture, this bill has a high chance of becoming law.

Upgrade to see the exact probability and what's driving it.

A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.

Prognosis

Likely to advance 94% · high confidence

  • Enacted

    Current position in the legislative process.

  • 4 sponsors

    4 primary, 0 co-sponsors signed on.

  • Bipartisan support

    Sponsored across 2 parties (2 R · 1 D) — cross-party backing.

  • Cleared a recorded vote

    Passed 5 recorded votes so far.

Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.

Bill Text

What changed in the latest version

70 added · 8 removed

Plain-language change summary

The recent amendment to Bill SB 398 updates the effective year for the tax credit for transportation services for blind workers from 2022 to 2023. This change clarifies that the credit will be available for costs incurred starting in 2023, ensuring timely benefits for eligible individuals. This adjustment matters because it directly impacts when blind workers can begin to take advantage of this financial support for their transportation needs.

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Latest
- 2024 LEGISLATURE LRBa0858/1 KP:amn SENATE AMENDMENT 1, TO SENATE BILL 398 December 18, 2023 - Offered by SenatoUTTON.
- 2024 LEGISLATURE LRB-3977/1 KP:kms&amn SENATE BILL 398 August 25, 2023 - Introduced by Senators UTTON, NASS, HESSELBEINand TAYLOR , cosponsored by Representatives S TEFFEN, ARMSTRONG , ANDRACA , BALDEH , C ABRERA, DONOVAN , G OEBEN, S.
At the locations indicated, amend the bill as follows:
JOHNSON , M AGNAFICI, M AXEY, M ELOTIK, M URPHY, N EDWESKI, O'CONNOR , OHNSTAD , ORTIZ-VELEZ, SCHMIDT, SINICKI, SUBECK , WICHGERS and W ITTKE.
Referred to Committee on Universities and Revenue.
A N A CT to create 71.07 (11) and 71.10 (4) (cw) of the statutes;
relating to:
a tax credit for transportation services for blind workers.
Analysis by the 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.
For further information see the state 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-3977/1 KP:kms&amn SENATE BILL 398 SECTION 1 SECTION 1.
71.07 (11) of the statutes is created to read:
71.07 (11) UALIFYING TRANSPORTATION SERVICES CRED(a) Definitions.
In this subsection:
Page 2, line 10:
“Claimant” means a person who is considered blind under section 63 (f) (4) of the Internal Revenue Code and who files a claim under this subsection.
delete “2022," and substitute “2023,".
2.
“Qualifying transportation services” means transportation services provided between a person's place of residence and place of employment by means of mass transit, paratransit, taxicab, or transportation network company, as defined in s.
440.40 (6).
(b) Filing claims.
For taxable years beginning after December 31, 2022, and subject to the limitations provided in this subsection, a claimant may claim as a credit against the tax imposed under s.
71.02, up to the amount of those taxes, an amount equal to 50 percent of the amount paid by the claimant during the taxable year for qualifying transportation services.
(c) Limitations.
1.
No credit may be allowed under this subsection for an amount paid for qualifying transportation services if the source of the payment is an amount withdrawn from an ABLE account described under section 529A (b) (1) of the Internal Revenue Code and if the owner of the account or other person who deposited into the account has claimed a subtraction under s.
71.05 (6) (b) 52.
that relates to such an amount.
2.
No credit may be allowed under this subsection for an amount paid for qualifying transportation services if the claimant is reimbursed for the amount paid.
3.
The maximum amount of the credit that a claimant may claim under this subsection in a taxable year is $1,500.
LRB-3977/1 - 2024 Legislature - 3 - KP:kms&amn SECTION 1 SENATE BILL 398 4.
No credit may be allowed under this subsection unless it is claimed within the period specified in s.
71.75 (2).
(d) Administration.
Subsection (9e) (d), to the extent that it applies to the credit under that subsection, applies to the credit under this subsection.
SECTION 2.
71.10 (4) (cw) of the statutes is created to read:
Show all 42 changed rows (2 more)
Previous
Latest
71.10 (4) (cw) Qualifying transportation services credit under s.
71.07 (11).
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View plain text versions (2)

Action History

  1. Published 3-22-2024

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

  3. Presented to the Governor on 3-18-2024

  4. Report correctly enrolled

  5. Received from Assembly concurred in

  6. Ordered immediately messaged

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

  8. Rules suspended

  9. Ordered to a third reading

  10. Read a second time

  11. Rules suspended to withdraw from calendar and take up

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

  13. Representative Emerson added as a cosponsor

  14. Referred to committee on Rules

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

  16. Executive action taken

  17. Senator Cowles added as a coauthor

  18. Read first time and referred to joint committee on Finance

  19. Received from Senate

  20. Ordered immediately messaged

  21. Senator Carpenter added as a coauthor

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

  23. Rules suspended to give bill its third reading

  24. Ordered to a third reading

  25. Senate Amendment 1 adopted

  26. Read a second time

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

  28. Available for scheduling

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

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

  31. Executive action taken

  32. Senate Amendment 1 offered by Senator Hutton

  33. Public hearing held

  34. Representative Conley added as a cosponsor

  35. Fiscal estimate received

  36. Representative Jacobson added as a cosponsor

  37. Read first time and referred to Committee on Universities and Revenue

  38. 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

Sponsors

Sponsorship breakdown

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4 sponsors · 0 co-sponsors · 128 not signed on · 5 voted No

Sponsors (4)

Co-sponsors (0)

None.

Not signed on (128)

128 members have not signed on to this bill.

Show all 128 →

"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.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

CONCURRENCE

Passed 92 Yea · 6 Nay · 1 Other
Party YeaNayPresentNot Voting
Republican 44000
Democrat 20400
Unaffiliated 28200
Total 92600
% of votes cast 94%6%0%0%
How each member voted (98)
Member Party Vote
BALDEH — Nay
BINSFELD — Yea
BODDEN — Yea
BRANDTJEN — Yea
CABRERA — Yea
CONLEY — Yea
CONSIDINE — Yea
EDMING — Yea
GOYKE — Nay
JOHNSON — Yea
KATSMA — Yea
MACCO — Yea
MAGNAFICI — Yea
MICHALSKI — Yea
MYERS — Yea
OHNSTAD — Yea
OLDENBURG — Yea
PETRYK — Yea
PLUMER — Yea
RETTINGER — Yea
RIEMER — Yea
ROZAR — Yea
SAPIK — 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 Nay
Doyle, Steve Democrat Yea
Drake, Dora Democrat Yea
Emerson, Jodi Democrat Yea
Haywood, Kalan Democrat Nay
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 Nay
Ortiz-Velez, Sylvia Democrat Yea
Palmeri, Lori Democrat Yea
Ratcliff, Melissa Democrat Yea
Sinicki, Christine Democrat Yea
Snodgrass, Lee Democrat Nay
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
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

Official roll call →

PASSAGE

Passed 30 Yea · 2 Nay · 1 Other
Party YeaNayPresentNot Voting
Unaffiliated 4100
Republican 18100
Democrat 8001
Total 30201
% of votes cast 91%6%0%3%
How each member voted (33)
Member Party Vote
AGARD — Yea
BALLWEG — Yea
JOHNSON — Yea
COWLES — Yea
STROEBEL — Nay
Carpenter, Tim Democrat Yea
Hesselbein, Dianne Democrat Yea
Larson, Chris Democrat Yea
Pfaff, Brad Democrat Yea
Roys, Kelda Democrat Yea
Smith, Jeff Democrat Yea
Spreitzer, Mark Democrat Yea
Taylor, Sequanna Democrat Not Voting
Wirch, Robert Democrat Yea
Bradley, Julian Republican Yea
Cabral-Guevara, Rachael Republican Yea
Felzkowski, Mary Republican Yea
Feyen, Dan Republican Yea
Hutton, Rob Republican Yea
Jacque, André Republican Nay
Jagler, John Republican Yea
James, Jesse Republican Yea
Kapenga, Chris Republican Yea
Knodl, Daniel Republican Yea
LeMahieu, Devin Republican Yea
Marklein, Howard Republican Yea
Nass, Steve Republican Yea
Quinn, Romaine Republican Yea
Stafsholt, Rob Republican Yea
Testin, Patrick Republican Yea
Tomczyk, Cory Republican Yea
Wanggaard, Van Republican Yea
Wimberger, Eric Republican Yea

Official roll call →

Subjects

taxation labor transportation
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Frequently asked questions

Who sponsors SB 398?
SB 398 is sponsored by Hutton, Rob (Republican), Nass, Steve (Republican), Hesselbein, Dianne (Democrat), and Taylor.
What is the current status of SB 398?
This bill has been enacted into law. Introduced August 25, 2023. Enacted.
Where can I track SB 398?
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