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Bill > SB929


WI SB929

WI SB929
Subtraction for certain income of members of the National Guard and Reserves. (FE)


summary

Introduced
02/06/2026
In Committee
02/19/2026
Crossed Over
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. LRB-6179/1 EKL&MJW:skw 2025 - 2026 Legislature SENATE BILL 929

AI Summary

This bill creates an 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 provision expands upon current law, which already offers tax subtractions for military income related to specific active federal or state service and for individuals on active duty in the U.S. armed forces. The bill's purpose is to provide tax relief for service members engaged in these specific types of military duties.

Committee Categories

Military Affairs and Security

Sponsors (19)

Last Action

Representative Joers added as a cosponsor (on 03/02/2026)

bill text


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