Wisconsin 2023-2024 Regular Session

Wisconsin Senate Bill SB281

Introduced
5/15/23  
Refer
5/15/23  
Report Pass
2/5/24  

Caption

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

Impact

The bill amends existing statutes that govern how retirement income is treated under Wisconsin tax law. Under current regulations, only those federal employees who retired prior to December 31, 1963, benefit from tax exemptions related to their pensions. SB281 will broaden access to tax relief, allowing a more substantial number of retirees, including those who retired after the stipulated date, to enjoy tax-free benefits. This adjustment may encourage more federal employees to settle in Wisconsin post-retirement, potentially influencing the state's demographic and economic landscape.

Summary

Senate Bill 281 proposes to exempt from taxation the pension benefits of certain federal employees in Wisconsin. Specifically, it allows individuals to exclude up to $8,000 in payments from the U.S. Civil Service Retirement System for the 2023 tax year. Furthermore, from 2024 onwards, the entirety of the pension benefits received from this system will be exempt from state income taxes. This change is significant as it provides financial relief to retirees who depend on these pensions, promoting a favorable tax environment for former federal employees.

Contention

Notably, there are varying opinions surrounding the implications of this tax exemption. Proponents argue that easing the tax burden on federal retirees will support individuals living on fixed incomes and promote fairness in tax policy. Critics, however, may express concerns about the long-term fiscal implications on state revenue generated from income taxes. There is apprehension that significant tax exemptions could lead to budgetary constraints, impacting public services and funding programs essential to the broader population.

Companion Bills

No companion bills found.

Previously Filed As

WI AB285

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

WI SB1034

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

WI AB1136

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 SB382

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

WI AB384

An increase and expansion of 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 SB978

Increasing and expanding the retirement income subtraction. (FE)

WI AB1021

Increasing and expanding the retirement income subtraction. (FE)

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