Bill > SB69

Introduced Session

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. LRB-1216/1 JK:amn 2025 - 2026 Legislature SENATE BILL 69

AI Summary

Committee Categories

Kristin Dassler-Alfheim (D)*,  Dan Feyen (R)*,  Rob Hutton (R)*,  Van Wanggaard (R)*,  David Armstrong (R),  Mike Bare (D),  Elijah Behnke (R),  Barbara Dittrich (R),  Robert Donovan (R),  Joy Goeben (R),  Russell Goodwin (D),  Tara Johnson (D),  Dean Kaufert (R),  Dan Knodl (R),  Rob Kreibich (R),  Dave Maxey (R),  Paul Melotik (R),  Vincent Miresse (D),  Jeff Mursau (R),  Lori Palmeri (D),  Pricilla Prado (D),  Joe Sheehan (D),  Christine Sinicki (D),  David Steffen (R),  Lisa Subeck (D), 

Referred to committee on Rules (on 02/04/2026)

Official Document