summary
Introduced
02/11/2026
02/11/2026
In Committee
02/13/2026
02/13/2026
Crossed Over
Passed
Dead
Introduced Session
2025-2026 Regular Session
Bill Summary
This bill provides a onetime rebate to taxpayers who filed a Wisconsin individual income tax return for tax year 2024 and who owed Wisconsin individual income tax for that year. The rebate is $1,000 for married persons filing a joint return and $500 dollars for all other individuals. The rebate payment may not exceed the amount of the taxpayer’s 2024 net income tax liability. Under the bill, the Department of Revenue will issue the rebate payments without the taxpayers having to take any further action. The bill provides that the payments be made no later than September 15, 2026. If a taxpayer does not receive the amount of payment for which he or she is eligible, the taxpayer may file a claim with DOR by using a portal on DOR’s website. No claims may be made after December 31, 2026. For further information see the state fiscal estimate, which will be printed as an appendix to this bill.
AI Summary
This bill provides a one-time income tax rebate to individuals who filed a Wisconsin individual income tax return for the 2024 tax year and who owed Wisconsin individual income tax for that year. Eligible taxpayers filing jointly will receive $1,000, while all other individuals will receive $500, though the rebate amount cannot exceed the taxpayer's net income tax liability for 2024. The Department of Revenue (DOR) will automatically issue these payments, with a deadline of September 15, 2026. Taxpayers who believe they did not receive the correct rebate amount can file a claim with the DOR through a portal on its website by December 31, 2026. The bill also clarifies that the DOR has the authority to enforce these rebate payments similarly to how it handles income tax refunds, including provisions for assessments, appeals, collection, interest, and penalties.
Committee Categories
Budget and Finance
Sponsors (16)
Julian Bradley (R)*,
Rachael Cabral-Guevara (R)*,
Mary Felzkowski (R)*,
Dan Feyen (R)*,
Rob Hutton (R)*,
John Jagler (R)*,
Jesse James (R)*,
Chris Kapenga (R)*,
Devin LeMahieu (R)*,
Steve Nass (R)*,
Romaine Quinn (R)*,
Rob Stafsholt (R)*,
Patrick Testin (R)*,
Cory Tomczyk (R)*,
Van Wanggaard (R)*,
Eric Wimberger (R)*,
Last Action
Available for scheduling (on 02/13/2026)
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/sen/bill/sb1 |
| SB1 ROCP for Committee on Agriculture and Revenue | https://docs.legis.wisconsin.gov/2025/related/records/senate/agriculture_and_revenue/1973044.pdf |
| BillText | https://docs.legis.wisconsin.gov/document/proposaltext/2025/REG/SB1.pdf |
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