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Bill > AB64

WI AB64

WI AB64
An income tax subtraction for certain expenses paid by a school teacher. (FE)

summary

Introduced
02/24/2025
In Committee
02/04/2026
Crossed Over
Passed
Dead

Introduced Session

Potential new amendment
2025-2026 Regular Session

Bill Summary

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.

AI Summary

This bill creates a new state income tax subtraction for elementary and secondary school teachers, allowing them to deduct up to $300 in out-of-pocket classroom expenses for state tax purposes. Specifically, the bill allows teachers to subtract expenses related to professional development courses, books, and classroom supplies, mirroring the existing federal tax deduction. The deduction will be available for taxable years starting after December 31, 2024, and can be claimed regardless of whether the teacher also claimed the deduction on their federal tax return. The bill references specific federal tax code sections (26 USC 62) to define an "eligible educator" and the types of qualifying expenses, which helps ensure consistency with federal tax guidelines. This provision aims to provide financial relief to teachers who often spend their own money to support their classrooms and professional development.

Committee Categories

Budget and Finance

Sponsors (25)

Last Action

Referred to committee on Rules (on 02/04/2026)
(1 Companion Bills)

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