Wisconsin 2023-2024 Regular Session

Wisconsin Assembly Bill AB384

Introduced
8/11/23  
Refer
8/11/23  

Caption

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

Impact

The implications of AB384 are significant within state tax law, particularly in its enhancement of retirement income tax benefits for older citizens. Currently, retirees only benefit from a $5,000 subtraction from these income sources. The proposed changes aim to alleviate the tax burden on seniors, thus promoting a more favorable fiscal environment for elderly residents in Wisconsin. This measure is anticipated to positively influence the financial circumstances of many single and married retirees.

Summary

Assembly Bill 384 aims to increase and expand the state income tax subtraction for individuals receiving payments or distributions from qualified retirement plans and certain individual retirement accounts. Starting in the tax year 2024, individuals aged 67 and above will be able to subtract up to $100,000 of these payments from their taxable income. For couples where both partners are aged 67 or more, the maximum subtraction is set at $150,000. This initiative seeks to provide greater financial relief for seniors relying on retirement income.

Contention

While the bill promises considerable financial benefits, there may be points of contention surrounding the equity of tax relief provisions in favor of older residents. Critics may argue that the resources allocated to support retirement income tax reductions could limit other tax relief measures or services for different demographics. Moreover, the expanded exemption for retirement income could face scrutiny regarding its long-term sustainability and impact on state revenues, especially considering the growing retiree population.

Companion Bills

No companion bills found.

Previously Filed As

WI SB382

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

WI AB1021

Increasing and expanding the retirement income subtraction. (FE)

WI SB978

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)

WI AB438

Baseball park district administration and funding for improvement of professional baseball park facilities. (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 SB943

Income tax, state; subtraction for retirement income of certain federal employees.

WI HB233

Income tax, state; increases subtraction for National Guard.

Similar Bills

WI SB31

Creating an individual income tax deduction for certain income earned by an individual from the practice of psychiatry or from providing psychiatric or mental health services. (FE)

WI AB32

Creating an individual income tax deduction for certain income earned by an individual from the practice of psychiatry or from providing psychiatric or mental health services. (FE)

WI SB72

Creating an individual income tax deduction for certain income earned by an individual from the practice of psychiatry or from providing psychiatric or mental health services. (FE)

WI AB76

Creating an individual income tax deduction for certain income earned by an individual from the practice of psychiatry or from providing psychiatric or mental health services. (FE)

MD HB1453

Retirement Tax Reduction Act of 2022

MD SB344

Retirement Tax Reduction Act of 2022

WI SB978

Increasing and expanding the retirement income subtraction. (FE)

WI AB1021

Increasing and expanding the retirement income subtraction. (FE)