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Wisconsin Legislature: AB665: Bill Text
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AB665: Bill Text
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2025 - 2026 LEGISLATURE
LRB-4724/1
EKL:skw
2025 ASSEMBLY BILL 665
November 19, 2025 - Introduced by Representatives
Goeben
,
Tucker
,
Dittrich
,
Doyle
,
Brill
,
Murphy
,
Melotik
,
Kreibich
and
Kaufert
. Referred to Committee on Ways and Means.
AB665,1,2
1
An Act
to create
71.05 (27) of the statutes;
relating to:
subtraction of
2
charitable contributions by non-itemizers.
Analysis by the Legislative Reference Bureau
This bill allows individuals to subtract charitable contributions that they make using cash, check, credit card, or similar payment type during the taxable year from their taxable income. The subtraction may only be made by individuals who claim the standard deduction for federal tax purposes. Under the bill, the subtraction is limited to $1,000, which is increased to $2,000 for married taxpayers filing a joint return. The subtraction is similar to the federal deduction in section
170
(p) of the Internal Revenue Code.
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:
AB665,1
3
Section
1
.
71.05 (27) of the statutes is created to read:
AB665,2,2
4
71.05
(27)
Charitable contributions made by non-itemizers.
(a) In this
5
subsection, “qualifying charitable organization” means an organization described in
1
section
17
0 (b) (1) (A) of the Internal Revenue Code, except for a supporting
2
organization described in section
50
9 (a) (3) of the Internal Revenue Code.
AB665,2,9
3
(b) For taxable years beginning after December 31, 2025, and subject to the
4
limitations in pars. (c) and (d), an individual who does not itemize deductions for
5
federal tax purposes may subtract from taxable income the amount of charitable
6
contributions made using cash, check, credit card, or similar payment type during
7
the taxable year to a qualifying charitable organization. The subtraction under this
8
paragraph may not exceed $1,000 for an individual or $2,000 for a married couple
9
filing a joint return.
AB665,2,12
10
(c) The subtraction under par. (b) may not be made for a contribution for the
11
establishment of a new, or maintenance of an existing, donor advised fund, as
12
defined in section
4966
(d) (2) of the Internal Revenue Code.
AB665,2,20
13
(d) With respect to individuals who change their domicile into or from this
14
state during the taxable year and nonresident individuals, the subtraction under
15
par. (b) shall be limited to the amount determined under par. (b) multiplied by a
16
fraction, the numerator of which is the individual’s Wisconsin adjusted gross
17
income and the denominator of which is the individual’s federal adjusted gross
18
income. For a married couple filing a joint return, the fraction in this paragraph is
19
calculated by including the Wisconsin adjusted gross income and federal adjusted
20
gross income of both spouses.
AB665,2,21
21
(end)
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true
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true
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