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