Wisconsin Senate Bill SB69

Wisconsin 2025-2026 Regular Session

• Introduced: 2/26/25
• Refer: 2/26/25

Caption

An income tax subtraction for certain expenses paid by a school teacher. (FE)

Impact

The proposed legislation is expected to have a positive impact on teachers by providing them with further financial relief. By enabling teachers to claim a deduction regardless of their federal tax filing status, SB69 recognizes the unique financial challenges that educators face in supporting their classrooms. It encourages professional development and improved classroom resources, potentially leading to enhanced educational outcomes for students. This change is particularly significant in the context of rising educational costs and the need for teaching professionals to continually update their skills and materials.

Summary

Senate Bill 69 seeks to amend state income tax law to provide a tax deduction for school teachers for certain out-of-pocket expenses. Specifically, the bill allows teachers to claim a deduction for eligible expenses not exceeding $300 for state income tax purposes, mirroring the federal tax deduction available to educators. These eligible expenses include costs incurred for professional development courses, classroom supplies, and other related items necessary for teaching. The introduction of this bill signifies an effort to alleviate some financial burden on teachers, especially considering the importance of their role in the educational system.

Contention

While the intent of SB69 appears supportive of educators, discussions around the bill may invoke debates regarding fiscal responsibility and the broader implications for state budget allocations. As the bill proposes tax deductions, concerns may arise about the potential reduction in state revenue. Consequently, lawmakers may seek to weigh the benefits for teachers against potential impacts on state financial resources. The discussion may also explore whether such deductions could be expanded in the future to include additional educational expenses or whether the limits set are sufficient to cover teachers' variable out-of-pocket costs.