summary
Introduced
11/19/2025
11/19/2025
In Committee
11/19/2025
11/19/2025
Crossed Over
Passed
Dead
Introduced Session
2025-2026 Regular Session
Bill Summary
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.
AI Summary
This bill creates a new tax provision allowing individuals who claim the standard deduction (rather than itemizing deductions) to subtract charitable contributions from their taxable income, starting in 2026. Specifically, the bill permits taxpayers to subtract up to $1,000 for individual filers or $2,000 for married couples filing jointly when they donate money to qualifying charitable organizations via cash, check, or credit card. The bill defines qualifying organizations using Internal Revenue Code section 170, excluding certain supporting organizations, and prohibits deductions for donor-advised funds. For individuals moving into or out of Wisconsin during the tax year, or for non-residents, the subtraction will be proportionally calculated based on the ratio of Wisconsin adjusted gross income to federal adjusted gross income. This provision aims to incentivize charitable giving by providing a tax benefit to taxpayers who typically would not receive a tax deduction for charitable contributions under the standard deduction.
Committee Categories
Budget and Finance
Sponsors (9)
Lindee Brill (R)*,
Barbara Dittrich (R)*,
Steve Doyle (D)*,
Joy Goeben (R)*,
Dean Kaufert (R)*,
Rob Kreibich (R)*,
Paul Melotik (R)*,
Dave Murphy (R)*,
Duke Tucker (R)*,
Last Action
Fiscal estimate received (on 12/12/2025)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://docs.legis.wisconsin.gov/2025/proposals/reg/asm/bill/ab665 |
| Fiscal Note - AB665: Fiscal Estimate From DOR | https://docs.legis.wisconsin.gov/2025/related/fe/ab665/ab665_dor.pdf |
| Assembly Amendment 1 | https://docs.legis.wisconsin.gov/document/amends/2025/REG/AB665-AA1.pdf |
| BillText | https://docs.legis.wisconsin.gov/document/proposaltext/2025/REG/AB665.pdf |
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