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ARTICLE · 14 JULY 2011

Wisconsin Internal Revenue Code Conformity Does Not Include Health Care Reform

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The Patient Protection and Affordable Care Act (PPACA), which was signed into law on March 23, 2010, generally requires group health plans to extend dependent coverage to employees' children until age 26.

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The Patient Protection and Affordable Care Act (PPACA), which was signed into law on March 23, 2010, generally requires group health plans to extend dependent coverage to employees' children until age 26. PPACA also made a corresponding amendment to the Internal Revenue Code (IRC) definition of tax dependent in order to allow such health care coverage to be provided to adult children on a non-taxable basis. Some states, such as Wisconsin, do not automatically adopt the IRC revisions for state tax purposes. Wisconsin employers had been anxiously waiting to hear whether the state will amend its tax code to provide similar favorable tax treatment for state purposes. Unfortunately, with the signing of the 2011-2013 Budget Bill, it has become clear that Wisconsin has decided it will not follow the federal tax laws in this respect.

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