Wisconsin 2023-2024 Regular Session

Wisconsin Senate Bill SB978

Introduced
1/30/24  
Refer
1/30/24  
Report Pass
2/7/24  

Caption

Increasing and expanding the retirement income subtraction. (FE)

Impact

The bill is designed to provide greater financial relief to senior citizens by significantly increasing the amount they can deduct from their taxable income, thereby reducing their overall tax burden. This could encourage more retirees to remain in Wisconsin and enhance their financial well-being. Furthermore, since the changes will primarily benefit older adults, the bill reflects a growing recognition of the economic challenges faced by this demographic, particularly in light of rising living costs.

Summary

Senate Bill 978 proposes an increase and expansion of the state income tax subtraction for payments or distributions received from qualified retirement plans and certain individual retirement accounts. Starting from the tax year 2024, individuals aged 65 years or older will be allowed to subtract up to $75,000 annually from their taxable income. Furthermore, if both individuals in a married couple are at least 65 years old, they can jointly subtract up to $150,000 from their combined taxable income. This marks a significant increase from the current limit of $5,000 allowed under existing law.

Contention

However, the bill may face criticism. Some legislators might argue that increasing tax exemptions could lead to a reduction in state revenue, which might impact the funding available for essential public services. Additionally, concerns could be raised about the fairness of the proposed tax benefits, particularly if lower-income seniors do not receive the same level of relief as those with higher retirement incomes. Therefore, the ongoing discussions around SB978 will likely focus on the balance between providing support for seniors and ensuring adequate funding for state programs.

Companion Bills

No companion bills found.

Previously Filed As

WI AB1021

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 AB386

Lowering the individual income tax rates in the third bracket and increasing and expanding the retirement income subtraction. (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 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 AB438

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

WI HB674

Income Tax - Subtraction Modification - Retirement Income

WI HB125

Income Tax - Subtraction Modification - Retirement Income

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 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)

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)

MD HB1453

Retirement Tax Reduction Act of 2022

MD SB344

Retirement Tax Reduction Act of 2022

VA HB1460

Income tax, state; subtraction for low-income mil. veteran w/permanent service-connected disability.

VA HB1975

Income tax, state; Foreign Service retirement benefits subtraction.