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Gov. Evers signs three bills into law


FILE - Wisconsin Gov. Tony Evers (AP FILE PHOTO)

Gov. Evers signs three bills into law


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Last week, Wisconsin Gov. Tony Evers signed three bills into law.

Senate Bill 120, now 2023 Wisconsin Act 34:

• Rolls back anti-union collective bargaining prohibitions enacted in by 2011 Wisconsin Acts 10 and 32 to allow municipal public safety employees, such as police officers, fire fighters, and emergency medical service providers, to bargain with a municipal employer about who will be covered by a healthcare plan by an employer, including retired public safety employees; and
• Clarifies that the initial decision of whether or not to provide healthcare coverage is a permitted subject of bargaining between a municipal employer and public safety employees

Assembly Bill 364, now 2023 Wisconsin Act 35:

• Adopts changes to the federal Internal Revenue Code relating to telehealth services and other remote care services for Wisconsin tax purposes, adopting the exception for telehealth or other remote care services as well as any additional changes in federal law that may occur to the definition of qualifying high deductible health plans in future years.

Assembly Bill 406, now 2023 Wisconsin Act 36:

• Updates Wisconsin’s references to the federal Internal Revenue Code to those changes made through Dec. 31, 2022. These changes would apply retroactively for taxable years beginning after 2022, and provisions that would be federalized include but are not limited to: the disqualified income limit for the Earned Income Tax Credit (EITC), EITC claims for married filers filing separately, repeal of the worldwide interest deduction, deadline extensions for federally declared disasters, capital contributions to water and sewerage utilities, exempt facility bonds, college savings plan rollovers to Roth accounts, aviation fuel credit, energy efficient commercial buildings, deferral of tax for certain sales of employer stock to employee stock ownership plans, the ABLE accounts age requirement, and the limitation on deductions for qualified conservation contributions; and
• Federalizes the exclusion of capital gains realizations on stock in qualified small businesses, allowing 50 percent for stock acquired after Aug.10, 1993, and before Feb. 17, 2009; 75 percent for stock acquired after Feb. 17, 2009, and on or before Sept. 27, 2010; and 100 percent for stock acquired after Sept. 27, 2010.


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