WI SB683

Amends statute 20.835(2)(de) to change the long-term care insurance assessment credit appropriation from a scheduled amount to a "sum sufficient" appropriation, allowing flexible funding based on actual credit claims

Authorizes refundable credit payments under multiple tax code sections (71.07, 71.28, 71.47, and 76.633) covering individual income tax, corporate income tax, and insurance company taxes

Contingent on enactment of 2025 Assembly Bill LRB-5462/1, which creates the underlying long-term care insurance assessment credit; bill is void if that legislation does not become law

Takes effect on the later of either the effective date of the companion bill (LRB-5462/1) or the effective date of this bill's reconciliation provision