Wisconsin 2025-2026 Regular Session

Wisconsin Senate Bill SB69 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	2025 - 2026 LEGISLATURE
2	2	LRB-1216/1
3	3	JK:amn
4	4	2025 SENATE BILL 69
5	5	February 26, 2025 - Introduced by Senators FEYEN, DASSLER-ALFHEIM, HUTTON
6	6	and WANGGAARD, cosponsored by Representatives ARMSTRONG, BEHNKE,
7	7	BARE, DITTRICH, DONOVAN, GOEBEN, GOODWIN, KAUFERT, KNODL, KREIBICH,
8	8	MAXEY, MELOTIK, MIRESSE, MURSAU, PALMERI, SHEEHAN, SINICKI, STEFFEN,
9	9	SUBECK, JOHNSON and PRADO. Referred to Committee on Agriculture and
10	10	Revenue.
11	11	AN ACT to create 71.05 (6) (b) 57. of the statutes; relating to: an income tax
12	12	subtraction for certain expenses paid by a school teacher.
13	13	Analysis by the Legislative Reference Bureau
14	14	Currently, an elementary or secondary school teacher may claim a deduction
15	15	on the individual[s federal income tax return for certain eligible expenses paid by
16	16	the individual during the taxable year, not exceeding $300. Eligible expenses
17	17	include amounts paid to participate in professional development courses and
18	18	amounts paid for books and other classroom supplies.
19	19	This bill allows an elementary or secondary school teacher to claim a similar
20	20	deduction for state income tax purposes for eligible expenses, not exceeding $300,
21	21	paid by the teacher during the taxable year. The eligible expenses are the same as
22	22	those described under federal law. Finally, the taxpayer may claim the deduction
23	23	for state income tax purposes regardless of whether the taxpayer claims the
24	24	deduction for federal income tax purposes.
25	25	Because this bill relates to an exemption from state or local taxes, it may be
26	26	referred to the Joint Survey Committee on Tax Exemptions for a report to be
27	27	printed as an appendix to the bill.
28	28	For further information see the state fiscal estimate, which will be printed as
29	29	an appendix to this bill.
30	30	1
31	31	2 2025 - 2026 Legislature
32	32	SENATE BILL 69
33	33	- 2 - LRB-1216/1
34	34	JK:amn
35	35	SECTION 1
36	36	The people of the state of Wisconsin, represented in senate and assembly, do
37	37	enact as follows:
38	38	SECTION 1. 71.05 (6) (b) 57. of the statutes is created to read:
39	39	71.05 (6) (b) 57. For taxable years beginning after December 31, 2024, the
40	40	amount of the expenses described under 26 USC 62 (a) (2) (D), not exceeding $300,
41	41	paid during the taxable year by an eligible educator, as defined in 26 USC 62 (d) (1),
42	42	regardless of whether the individual claimed the amount as a deduction under 26
43	43	USC 162 for federal tax purposes.
44	44	(END)
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