Wisconsin 2023-2024 Regular Session

Wisconsin Assembly Bill AB1136

Introduced
3/6/24  
Refer
3/6/24  

Caption

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

Impact

The bill introduces several amendments to existing statutes regarding income tax implications for retirement benefits. Specifically, it creates new provisions that adjust the taxable income calculations related to pensions for defined categories of workers. As it stands, certain retirement benefit payments are subject to state income taxes, but the passage of AB1136 would alter this landscape, leading to significant changes in how retirement benefits are treated under Wisconsin law.

Summary

Assembly Bill 1136 proposes a tax exemption for pension payments received from the Wisconsin Retirement System specifically for certain groups of workers. These groups include protective occupation participants, correctional officers, and frontline workers. The bill outlines a graduated exemption schedule, starting with a 25% exemption in 2024, increasing to 100% by 2027, which aims to provide financial relief to those who serve in demanding roles. This initiative acknowledges the sacrifices made by these workers and seeks to provide them with a more equitable tax burden compared to other retirees.

Contention

The main points of contention around AB1136 revolve around its potential impact on state revenues and the equitable treatment of different categories of retirees. Critics may argue that providing tax exemptions to only specific groups could create disparities among retirees, particularly if other vital sectors or classes of workers are left unprotected. Thus, the bill raises questions about fiscal responsibility and the prioritization of certain professions over others within the state's tax framework.

Companion Bills

No companion bills found.

Previously Filed As

WI SB1034

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

WI AB420

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

WI SB406

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

WI AB285

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

WI SB281

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

WI SB743

Income tax; deleting limitation on exemption for retirement benefits received by teachers from the Teachers' Retirement System for designated tax years. Effective date.

WI SB743

Income tax; deleting limitation on exemption for retirement benefits received by teachers from the Teachers' Retirement System for designated tax years. Effective date.

WI AB1018

Rehired annuitants in the Wisconsin Retirement System. (FE)

WI AB196

Rehired annuitants in the Wisconsin Retirement System. (FE)

WI SB908

Rehired annuitants in the Wisconsin Retirement System. (FE)

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