Wisconsin Legislative Council
AMENDMENT MEMO
One Ea st Ma in Stre e t, Suite 401 • Ma dison, W I 53703 • (608) 266-1304 • le g.council@le gis.wisconsin.gov • http://www.le gis.wisconsin.gov/lc
Memo published: January 12, 2024 Contact: Scott Grosz, Principal Attorney
2023 Assembly Bill 285
Assembly
Amendment 1
2023 ASSEMBLY BILL 285
2023 Assembly Bill 285 exempts payments received from the U.S. civil service retirement system from
the state income tax, to the extent such payments are not already exempt under certain provisions of
current law. For taxable years beginning after December 31, 2022, and before January 1, 2024, the bill
exempts up to $8,000 of payments received. For taxable years beginning after December 31, 2023, the
bill exempts all payments received.
ASSEMBLY AMENDMENT 1
As introduced, the bill recognizes the new exemption by cross-reference in several provisions of current
law, relating to existing exemptions of income from the state income tax, so as to prevent duplicate
exemption of income under both the tax exemption created by the bill and current law. Assembly
Amendment 1 inserts additional, similar cross-references relating to another exemption of income that
exists under current law.
BILL HISTORY
2023 Assembly Bill 285 was introduced by Representative Armstrong, on May 17, 2023. On May 30,
2023, Representative Armstrong offered Assembly Amendment 1 to Assembly Bill 285. On January 11,
2024, the Assembly Committee on Ways and Means recommended adoption of Assembly Amendment 1
and passage of Assembly Bill 285, as amended, on successive votes of Ayes, 11; Noes, 0.
For a full history of the bill, visit the Legislature’s bill history page.
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