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Bill > AB913


WI AB913

WI AB913
Subtraction for certain income of members of the National Guard and Reserves. (FE)


summary

Introduced
01/27/2026
In Committee
02/25/2026
Crossed Over
02/19/2026
Passed
Dead

Introduced Session

2025-2026 Regular Session

Bill Summary

This bill creates an income tax subtraction for the amount of income or compensation received for federally required drills and field exercises by an individual who is a member of the National Guard or a reserve component of the U.S. armed forces and the compensation received by a member of a reserve component of the U.S. armed forces for inactive-duty training. The bill’s provision applies to taxable years beginning after December 31, 2025. Current law provides an income tax subtraction for military income received by a member of a reserve component of the U.S. armed forces who is called into specified active federal service or special state service. Current law also provides an income tax subtraction for military income received by an individual who is on active duty in the U.S. armed forces. 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 income tax subtraction for members of the National Guard and the U.S. armed forces reserves, allowing them to deduct income earned from federally required drills and field exercises, as well as compensation for inactive-duty training, starting with taxable years after December 31, 2025; this is an expansion of current law which already offers a subtraction for military income related to active federal or special state service and for those on active duty in the U.S. armed forces.

Committee Categories

Military Affairs and Security

Sponsors (16)

Last Action

Available for scheduling (on 02/25/2026)

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