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SB1: Bill Text
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2025 - 2026 LEGISLATURE
LRB-6362/1
EKL:cjs
2025 SENATE BILL 1
February 11, 2026 - Introduced by Senators
LeMahieu
,
Bradley
,
Felzkowski
,
Feyen
,
Hutton
,
Jagler
,
James
,
Kapenga
,
Nass
,
Quinn
,
Stafsholt
,
Testin
,
Tomczyk
,
Wanggaard
,
Wimberger
and
Cabral-Guevara
. Referred to Committee on Agriculture and Revenue.
SB1,1,1
1
An Act
relating to:
onetime individual income tax rebates.
Analysis by the Legislative Reference Bureau
This bill provides a onetime rebate to taxpayers who filed a Wisconsin individual income tax return for tax year 2024 and who owed Wisconsin individual income tax for that year. The rebate is $1,000 for married persons filing a joint return and $500 dollars for all other individuals. The rebate payment may not exceed the amount of the taxpayer’s 2024 net income tax liability.
Under the bill, the Department of Revenue will issue the rebate payments without the taxpayers having to take any further action. The bill provides that the payments be made no later than September 15, 2026. If a taxpayer does not receive the amount of payment for which he or she is eligible, the taxpayer may file a claim with DOR by using a portal on DOR’s website. No claims may be made after December 31, 2026.
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:
SB1,1
2
Section
1
. Nonstatutory provisions.
SB1,1,3
3
(
1
)
Individual income tax rebate for 2026.
SB1,2,5
1
(
a
)
Subject to the limitations and conditions under this subsection, a taxpayer
2
who is an individual and who filed a Wisconsin individual income tax return for the
3
taxpayer’s taxable year beginning after December 31, 2023, and before January 1,
4
2025, is eligible to receive a rebate that is equal to $1,000 for married persons who
5
filed a joint return for that taxable year and $500 for all other individuals.
SB1,2,8
6
(
b
) The rebate under par. (
a
) may not exceed the taxpayer’s net income tax
7
liability under chapter 71 for the taxpayer’s taxable year beginning after December
8
31, 2023, and before January 1, 2025.
SB1,2,15
9
(
c
)
The department of revenue shall identify the taxpayers who are eligible to
10
receive a rebate under par. (
a
) and the amount of payment due each taxpayer. The
11
department of revenue shall certify the allowable amount of the rebate to the
12
department of administration for payment by check, share draft, or other draft
13
drawn from the appropriation account under s. 20.835 (2) (cd). The department of
14
administration shall make the payments under this paragraph no later than
15
September 15, 2026.
SB1,2,21
16
(
d
) The department shall establish procedures for taxpayers who do not
17
receive a rebate or receive less than the full amount for which they are eligible
18
under this subsection to file a claim for payment by December 31, 2026. The
19
department of revenue shall establish a portal on its Internet site for these
20
individuals to file a claim for payment. No taxpayer may make a claim for a
21
payment under this paragraph after December 31, 2026.
SB1,3,3
22
(
e
)
Section 71.80 (3) and (3m), as it applies to income tax refunds, applies to a
23
rebate under this subsection. The department may enforce the rebate under this
24
subsection and may take any action, conduct any proceeding, and proceed as it is
1
authorized with respect to taxes under ch. 71. The income tax provisions in ch. 71
2
relating to assessments, refunds, appeals, collection, interest, and penalties apply
3
to the rebates under this subsection.
SB1,3,4
4
(end)
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true
proposaltext
/2025/related/proposals/sb1
proposaltext/2025/REG/SB1
proposaltext/2025/REG/SB1
section
true
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