Wisconsin 2025-2026 Regular Session

Wisconsin Assembly Bill AB665

Introduced
11/19/25  
Refer
11/19/25  

Caption

Subtraction of charitable contributions by non-itemizers. (FE)

Impact

The implementation of AB665 is expected to reshape aspects of state tax policy, particularly regarding how charitable donations are treated within the tax code. By permitting non-itemizers to benefit from tax deductions related to charitable giving, this legislation could incentivize more individuals to contribute to charities, thereby enhancing the financial health of various non-profit organizations. The potential for increased charitable contributions may lead to broader social benefits, supporting community initiatives, services, and programs that rely on donations.

Summary

AB665 proposes the subtraction of charitable contributions for taxpayers who do not itemize their deductions. This bill aims to provide tax relief to non-itemizers, encouraging charitable giving among individuals who typically do not benefit from itemizing their tax returns. By allowing non-itemizers to claim charitable contributions, the bill seeks to amplify charitable donations and support for non-profit organizations within the state.

Contention

Discussions surrounding AB665 may center on concerns about its fiscal implications. Supporters argue that the bill will promote philanthropy and increase revenue for non-profits without creating a significant financial burden on state finances. Conversely, some critics may voice apprehension regarding the loss of potential state revenue from expanded deductions, questioning the sustainability of such tax policy shifts. Additionally, there may be debates over the fairness of providing tax benefits to those who do not itemize, potentially favoring those with less complex financial situations.

Companion Bills

No companion bills found.

Previously Filed As

WI SF2469

Certain charitable contributions itemized deduction exclusion modifications

WI SB674

Individual income tax subtraction for certain theft losses. (FE)

WI AB685

Individual income tax subtraction for certain theft losses. (FE)

WI HB33

Income Tax - Itemized Deductions - Charitable Donations

WI SB1203

income tax; subtractions; standard deduction.

WI HB2531

income tax; subtractions; standard deduction

WI A3163

Allows gross income tax deduction for charitable contributions to certain New Jersey-based charitable organizations.

WI S0182

Tax Credits for Charitable Contributions

WI HB903

Income Tax - Subtraction Modification - Donations to Food Banks and Other Charitable Entities

WI SB694

Income tax, state; subtractions for tips.

Similar Bills

No similar bills found.