| 1 | 1 | | 2025 - 2026 LEGISLATURE |
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| 2 | 2 | | LRB-2140/1 |
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| 3 | 3 | | JK:amn |
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| 4 | 4 | | 2025 ASSEMBLY BILL 64 |
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| 5 | 5 | | February 24, 2025 - Introduced by Representatives ARMSTRONG, BEHNKE, BARE, |
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| 6 | 6 | | DITTRICH, DONOVAN, GOEBEN, GOODWIN, JOHNSON, KAUFERT, KNODL, |
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| 7 | 7 | | KREIBICH, MAXEY, MELOTIK, MIRESSE, MURSAU, PALMERI, SHEEHAN, SINICKI, |
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| 8 | 8 | | STEFFEN, SUBECK and PRADO, cosponsored by Senators FEYEN, HUTTON, |
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| 9 | 9 | | DASSLER-ALFHEIM and WANGGAARD. Referred to Committee on Ways and |
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| 10 | 10 | | Means. |
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| 11 | 11 | | |
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| 12 | 12 | | ***AUTHORS SUBJECT TO CHANGE*** |
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| 13 | 13 | | AN ACT to create 71.05 (6) (b) 57. of the statutes; relating to: an income tax |
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| 14 | 14 | | subtraction for certain expenses paid by a school teacher. |
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| 15 | 15 | | Analysis by the Legislative Reference Bureau |
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| 16 | 16 | | Currently, an elementary or secondary school teacher may claim a deduction |
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| 17 | 17 | | on the individual[s federal income tax return for certain eligible expenses paid by |
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| 18 | 18 | | the individual during the taxable year, not exceeding $300. Eligible expenses |
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| 19 | 19 | | include amounts paid to participate in professional development courses and |
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| 20 | 20 | | amounts paid for books and other classroom supplies. |
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| 21 | 21 | | This bill allows an elementary or secondary school teacher to claim a similar |
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| 22 | 22 | | deduction for state income tax purposes for eligible expenses, not exceeding $300, |
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| 23 | 23 | | paid by the teacher during the taxable year. The eligible expenses are the same as |
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| 24 | 24 | | those described under federal law. Finally, the taxpayer may claim the deduction |
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| 25 | 25 | | for state income tax purposes regardless of whether the taxpayer claims the |
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| 26 | 26 | | deduction for federal income tax purposes. |
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| 27 | 27 | | Because this bill relates to an exemption from state or local taxes, it may be |
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| 28 | 28 | | referred to the Joint Survey Committee on Tax Exemptions for a report to be |
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| 29 | 29 | | printed as an appendix to the bill. |
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| 30 | 30 | | For further information see the state fiscal estimate, which will be printed as |
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| 31 | 31 | | an appendix to this bill. |
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| 32 | 32 | | 1 |
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| 33 | 33 | | 2 2025 - 2026 Legislature |
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| 34 | 34 | | ASSEMBLY BILL 64 |
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| 35 | 35 | | - 2 - LRB-2140/1 |
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| 36 | 36 | | JK:amn |
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| 37 | 37 | | SECTION 1 |
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| 38 | 38 | | The people of the state of Wisconsin, represented in senate and assembly, do |
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| 39 | 39 | | enact as follows: |
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| 40 | 40 | | SECTION 1. 71.05 (6) (b) 57. of the statutes is created to read: |
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| 41 | 41 | | 71.05 (6) (b) 57. For taxable years beginning after December 31, 2024, the |
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| 42 | 42 | | amount of the expenses described under 26 USC 62 (a) (2) (D), not exceeding $300, |
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| 43 | 43 | | paid during the taxable year by an eligible educator, as defined in 26 USC 62 (d) (1), |
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| 44 | 44 | | regardless of whether the individual claimed the amount as a deduction under 26 |
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| 45 | 45 | | USC 162 for federal tax purposes. |
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| 46 | 46 | | (END) |
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