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Wisconsin Legislature: SB69: Bill Text
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SB69: Bill Text
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2025 - 2026 LEGISLATURE
LRB-1216/1
JK:amn
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.
SB69,1,2
1
An Act
to create
71.05 (6) (b) 57. of the statutes;
relating to:
an income tax
2
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.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
SB69,1
1
Section
1
.
71.05 (6) (b) 57. of the statutes is created to read:
SB69,2,6
2
71.05
(6)
(b) 57. For taxable years beginning after December 31, 2024, the
3
amount of the expenses described under
26 USC 62
(a) (2) (D), not exceeding $300,
4
paid during the taxable year by an eligible educator, as defined in
26 USC 62
(d) (1),
5
regardless of whether the individual claimed the amount as a deduction under
26
6
USC 162
for federal tax purposes.
SB69,2,7
7
(end)
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