Bill
Bill > AB139
WI AB139
WI AB139A tax credit for relocating to this state due to Hurricane Helene or the Los Angeles wildfires. (FE)
summary
Introduced
03/17/2025
03/17/2025
In Committee
06/06/2025
06/06/2025
Crossed Over
Passed
Dead
Introduced Session
Potential new amendment
2025-2026 Regular Session
Bill Summary
This bill creates a nonrefundable income tax credit for U.S. citizens who resided in the County of Los Angeles, California, or North Carolina up until the Los Angeles wildfires of 2025 or Hurricane Helene of 2024 and who moved to this state due to either of those disasters. The amount of the credit is $10,000 and the credit is effective for tax year 2025. No person who has been convicted of a felony may claim the credit. For further information see the state fiscal estimate, which will be printed as an appendix to this bill.
AI Summary
This bill creates a nonrefundable income tax credit of $10,000 for U.S. citizens who were living in Los Angeles County, California, or North Carolina and were forced to relocate to Wisconsin due to either the Los Angeles wildfires of 2025 or Hurricane Helene in 2024. To be eligible, claimants must have filed a tax return for the 2022-2023 tax year with a home address in either Los Angeles County or North Carolina, and they cannot have been convicted of a felony. The credit is available for tax years beginning after December 31, 2024, and ending before January 1, 2026, and can be claimed against state income taxes up to the amount of taxes owed. Specifically defined terms include "claimant" (a U.S. citizen filing the claim), "Hurricane Helene" (the hurricane during the 2024 Atlantic hurricane season), and "Los Angeles wildfires of 2025" (wildfires occurring in Los Angeles County between January 1-31, 2025). The bill provides a targeted financial assistance mechanism for individuals displaced by these specific natural disasters, offering them some economic relief upon relocation to Wisconsin.
Committee Categories
Labor and Employment
Sponsors (7)
Barbara Dittrich (R)*,
Cindi Duchow (R)*,
Scott Krug (R)*,
Paul Melotik (R)*,
Jeff Mursau (R)*,
Jessie Rodriguez (R)*,
Dan Feyen (R),
Last Action
Referred to committee on Rules (on 06/06/2025)
Official Document
bill text
bill summary
Loading...
bill summary
Loading...
bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://docs.legis.wisconsin.gov/2025/proposals/reg/asm/bill/ab139 |
| Analysis - LC Amendment Memo | https://docs.legis.wisconsin.gov/document/lcamendmentmemos/2025/REG/AB139.pdf |
| Assembly Amendment 2 | https://docs.legis.wisconsin.gov/document/amends/2025/REG/AB139-AA2.pdf |
| Assembly Amendment 1 | https://docs.legis.wisconsin.gov/document/amends/2025/REG/AB139-AA1.pdf |
| AB139 ROCP for Committee on Jobs and Economy | https://docs.legis.wisconsin.gov/2025/related/records/assembly/jobs_and_economy/1915306.pdf |
| Fiscal Note - AB139: Fiscal Estimate From DOR | https://docs.legis.wisconsin.gov/2025/related/fe/ab139/ab139_dor.pdf |
| BillText | https://docs.legis.wisconsin.gov/document/proposaltext/2025/REG/AB139.pdf |
Loading...