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Wisconsin Legislature: AB1038: Bill Text
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AB1038: Bill Text
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2025 - 2026 LEGISLATURE
LRB-0285/1
KP:skw
2025 ASSEMBLY BILL 1038
February 26, 2026 - Introduced by Representative
Sortwell
. Referred to Committee on Ways and Means.
AB1038,1,2
1
An Act
to create
71.05 (6) (b) 57. of the statutes;
relating to:
an individual
2
income tax subtraction for union dues allocated for education or training.
Analysis by the Legislative Reference Bureau
This bill provides an individual income tax subtraction for the amount of union dues and expenses paid by a private sector employee that are allocated for educational or training purposes. To claim the subtraction, the individual must be a member of a union that has a training facility located in this state.
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.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
AB1038,1
3
Section
1
.
71.05 (6) (b) 57. of the statutes is created to read:
AB1038,2,2
4
71.05
(6)
(b) 57. a. Subject to subd. 57. b., for taxable years beginning after
1
December 31, 2025, the amount of union dues and expenses paid by a private sector
2
employee that are allocated for educational or training purposes.
AB1038,2,5
3
b. An individual may not claim the subtraction under this subdivision unless
4
the individual is a member of a union that has a training facility located in this
5
state.
AB1038,2,6
6
(end)
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