Wisconsin 2023-2024 Regular Session

Wisconsin Assembly Bill AB285

Introduced
5/17/23  
Refer
5/17/23  
Report Pass
3/13/24  
Refer
3/13/24  

Caption

Exempting from taxation the pension benefits of certain federal employees. (FE)

Impact

The bill's implications extend beyond immediate tax savings for qualifying federal employees; it also represents a shift in Wisconsin's tax policy regarding retirement income. By expanding tax exemptions for pension payments, the proposition aims to provide financial relief to a growing demographic of seniors and retirees. This could alter the state's revenue projections and influence future budget decisions, particularly as more individuals potentially become eligible for these exemptions in upcoming years.

Summary

Assembly Bill 285 proposes to exempt certain pension benefits from taxation in the state of Wisconsin. Specifically, the bill targets payments received from the U.S. Civil Service Retirement System (CSRS), allowing individuals to exempt up to $8,000 of these payments for the 2023 tax year, and the full amount beginning in 2024. This change is significant as it broadens the criteria for tax exemption, allowing more federal employees to benefit compared to the current law, which restricts exemptions to individuals who were members or retired under CSRS by December 31, 1963.

Contention

Notably, there may be contention around this bill as it alters existing tax structures and precedent. Critics may argue that expanding tax exemptions could lead to a significant reduction in state revenues, thus impacting funding for essential services and programs. Some stakeholders may express concerns regarding the fairness of unequal tax treatment between different categories of retirees and the resultant implications for state budgets. Balancing the need for revenue with the intent to support retirees will likely be a point of debate as the bill progresses.

Companion Bills

No companion bills found.

Previously Filed As

WI SB281

Exempting from taxation the pension benefits of certain federal employees. (FE)

WI AB1136

Tax exemption for certain retirement benefits received from the Wisconsin Retirement System. (FE)

WI SB1034

Tax exemption for certain retirement benefits received from the Wisconsin Retirement System. (FE)

WI SB406

Exempting from taxation certain pension payments received by an individual for service in the U.S. Foreign Service. (FE)

WI AB420

Exempting from taxation certain pension payments received by an individual for service in the U.S. Foreign Service. (FE)

WI AB384

An increase and expansion of the retirement income subtraction. (FE)

WI SB382

An increase and expansion of the retirement income subtraction. (FE)

WI AB1021

Increasing and expanding the retirement income subtraction. (FE)

WI AB386

Lowering the individual income tax rates in the third bracket and increasing and expanding the retirement income subtraction. (FE)

WI SB435

Lowering the individual income tax rates in the third bracket and increasing and expanding the retirement income subtraction. (FE)

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