Wisconsin 2023-2024 Regular Session

Wisconsin Assembly Bill AB386

Introduced
8/29/23  
Refer
8/29/23  
Refer
8/30/23  
Report Pass
9/6/23  
Refer
9/6/23  
Engrossed
9/12/23  
Refer
9/20/23  
Refer
9/22/23  
Enrolled
1/17/24  
Vetoed
3/29/24  

Caption

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

Impact

The impact of AB386 on state laws includes a significant modification of tax policies aimed at reducing the tax burden for seniors and retirees. The adjustment in income tax rates is designed not only to enhance disposable income for this demographic but also to retain retirees within the state who might consider relocating to states with more favorable tax conditions. The expansions in retirement income subtraction are expected to take effect starting in the 2023 tax year, allowing individuals to claim higher amounts based on their age and filing status, thus contributing positively to their financial wellbeing.

Summary

Assembly Bill 386 (AB386) focuses on amending tax laws in Wisconsin by lowering the individual income tax rates in the third tax bracket and expanding the retirement income subtraction for specified individuals. This legislative intent is to provide tax relief to residents, particularly the elderly, encouraging financial security among retirees. The changes proposed include a shift in tax rates, where the tax on income exceeding certain thresholds would decrease, making it more favorable for residents, especially those over the age of 67.

Sentiment

General sentiment around AB386 appears to be supportive among constituents who prioritize financial relief for retirees. Many advocates view it as a necessary step towards adapting tax policies to better serve the aging population of Wisconsin. However, some critics argue that while the bill provides immediate benefits to a certain demographic, it may lead to budgetary challenges if sustained over the long term without adequate revenue adjustments. This concern echoes within broader discussions around tax reform and fiscal accountability in the state legislature.

Contention

Notable points of contention surrounding AB386 include concerns raised about the long-term implications of decreasing income tax rates, especially in how it might affect state funding for essential services. Critics worry that reducing tax revenues could hinder the state's ability to invest in public programs and infrastructure. Additionally, discussions have surfaced regarding whether the expansion of retirement income benefits is equitable, particularly for younger populations who may not experience similar benefits.

Companion Bills

No companion bills found.

Previously Filed As

WI SB435

Lowering the individual income tax rates in the third bracket and increasing and expanding 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 AB262

Phase-in changes to individual income tax rates and brackets. (FE)

WI AB1020

Expansion of the second individual income tax bracket. (FE)

WI SB977

Expansion of the second individual income tax bracket. (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 SB1

Establishing a flat individual income tax rate. (FE)

WI AB1

Establishing a flat individual income tax rate. (FE)

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