Assembly Bill 52
Expanding and increasing the tax exemption for retirement plan income received by an individual
Topics: Income tax: Deduction, Legislature: Tax Exemptions, Joint Survey Committee on, Retirement: Private plans, Retirement: Public, Senior citizen
Stopped in committee
It had a but no committee vote, so it never came up for a vote. To try again, a lawmaker would have to start a new bill.
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Introduced, passed
Mar 17, 2011
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Committee, stopped here
Stopped here. It had a hearing but no committee vote.
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Assembly vote, not reached
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Senate vote, not reached
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Governor, not reached
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Law, not reached
Latest entry in the official record, Mar 23, 2012: “Failed to pass pursuant to ”
It sat with the Assembly Committee on Ways and Means.
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Terms on this page
Committee
A small group of lawmakers that looks at a bill first. Most bills never leave committee.
Public hearing
A meeting where anyone can speak to a committee about a bill, or send written comments.
Senate Joint Resolution 1
The session's calendar. Any bill not passed by its last voting day dies.
Official term: Failed to pass pursuant to SJR 1. More in the glossary
Legislative Reference Bureau
The Legislature's nonpartisan office that drafts bills and writes the summary at the top of each one.
Official term: LRB analysis. More in the glossary
Author
A lawmaker who formally puts a bill forward. The text itself is drafted by the Legislative Reference Bureau.
Official term: Author, coauthor. More in the glossary
Signed on in support
Lawmakers who back a bill without being one of its authors, often from the other chamber.
Official term: Cosponsor. More in the glossary
Cost estimate
A state agency's estimate of what a bill would cost or save.
Official term: Fiscal estimate. More in the glossary
What it would have done
Summary by the , the Legislature's nonpartisan drafting office. It's their wording, not ours.
Under current law, the pension benefits of certain public employees are exempt from state taxation. The pensions that are exempt include payments received from the U.S. Civil Service Retirement System, the U.S. Military Employee Retirement System, the Milwaukee City and County Retirement Systems, the Police Officer's Annuity and Benefit Fund of Milwaukee, the Milwaukee Public School Teachers' Retirement Fund, the Wisconsin State Teachers' Retirement Fund, and the Sheriff's Annuity and Benefit Fund of Milwaukee County. For most of these pension plans, the exemption applies only to persons who were members of or retired from the plans as of December 31, 1963, although this limitation does not apply to retirement payments received from the U.S. Military Employee Retirement System or from payments received from the U.S. government that relate to service with the U.S.
Coast Guard, the commissioned corps of the National Oceanic and Atmospheric Administration, or the commissioned corps of the U.S. Public Health Service.
Read the full summary Show less
Also under current law, up to $5,000 of payments or distributions received by certain individuals from a qualified retirement plan under the Internal Revenue Code, or from certain individual retirement accounts, are exempt from taxation. To be eligible, the individual must be at least 65 years old and have federal adjusted gross income (FAGI) under $15,000, or under $30,000 if married.
Under this bill, the $5,000 exemption for certain individuals who are at least 65 years old and have limited FAGI applies only for taxable years 2009 to 2012.
Beginning with taxable year 2013, the $5,000 exemption for payments or distributions received from a qualified retirement plan or from certain individual retirement accounts may still be claimed, to the extent that such amounts are not already exempt from taxation, but the exemption is not limited to individuals who are at least 65 years old and have FAGI of less than $15,000, or less than $30,000 if married. Under the bill, the exemption amount increases from $5,000 to $10,000 in 2014, to $15,000 in 2015, and to $20,000 in 2016 and thereafter.
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.
Who's behind it
19 lawmakers are its . 18 are Republicans and 1 is a Independent.
6 more lawmakers .
See all 25 names Hide the names
Authors (19)
- Tyler August · Republican, Assembly
- Garey Bies · Republican, Assembly
- Edward Brooks · Republican, Assembly
- Mark Honadel · Republican, Assembly
- Jim Ott · Republican, Assembly
- André Jacque · Republican, Senate
- Chris Kapenga · Republican, Senate
- Dean Kaufert · Republican, Assembly
- Samantha Kerkman · Republican, Assembly
- Daniel LeMahieu · Republican, Assembly
- Jeff Mursau · Republican, Assembly
- Steve Nass · Republican, Senate
- John Nygren · Republican, Assembly
- Kevin Petersen · Republican, Assembly
- Don Pridemore · Republican, Assembly
- Roger Rivard · Republican, Assembly
- Richard Spanbauer · Republican, Assembly
- Karl Van Roy · Republican, Assembly
- Bob Ziegelbauer · Independent, Assembly
Signed on in support (6)
- Randy Hopper · Republican, Senate
- Dan Kapanke · Republican, Senate
- Neal Kedzie · Republican, Senate
- Mary Lazich · Republican, Senate
- Dale Schultz · Republican, Senate
- Bob Wirch · Democrat, Senate
What it would cost
State agencies filed a . Each opens as a PDF from the Legislature.
What happened
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Mar 23, 2012
The session ended, and the bill died with it.
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Dec 15, 2011
The committee held a public hearing.
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Mar 28, 2011
A state agency sent in its estimate of the cost.
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Mar 17, 2011
Sent to the Assembly Committee on Ways and Means.
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Mar 17, 2011
Introduced in the Assembly.
See the official record, word for word Hide the official record
- Mar 17, 2011 · Assembly
Introduced by Representatives August, Nass, Ziegelbauer, Van Roy, Pridemore, Petersen, Kerkman, Nygren, Rivard, Bies, Honadel, J. Ott, Mursau, Kapenga, Jacque, Brooks, LeMahieu, Kaufert and Spanbauer;Cosponsored by Senators Kedzie, Hopper, Kapanke, Lazich, Wirch and Schultz
- Mar 17, 2011 · Assembly
Read first time and referred to committee on Ways and Means
- Mar 28, 2011 · Assembly
Fiscal estimate received
- Dec 15, 2011 · Assembly
Public hearing held
- Mar 23, 2012 · Assembly
Failed to pass pursuant to Senate Joint Resolution 1
Terms on this page
Committee
A small group of lawmakers that looks at a bill first. Most bills never leave committee.
Public hearing
A meeting where anyone can speak to a committee about a bill, or send written comments.
Senate Joint Resolution 1
The session's calendar. Any bill not passed by its last voting day dies.
Official term: Failed to pass pursuant to SJR 1. More in the glossary
Legislative Reference Bureau
The Legislature's nonpartisan office that drafts bills and writes the summary at the top of each one.
Official term: LRB analysis. More in the glossary
Author
A lawmaker who formally puts a bill forward. The text itself is drafted by the Legislative Reference Bureau.
Official term: Author, coauthor. More in the glossary
Signed on in support
Lawmakers who back a bill without being one of its authors, often from the other chamber.
Official term: Cosponsor. More in the glossary
Cost estimate
A state agency's estimate of what a bill would cost or save.
Official term: Fiscal estimate. More in the glossary
From the Wisconsin Legislature's official record, checked Sep 15, 2026. See the source
Committee
A small group of lawmakers that looks at a bill first. Most bills never leave committee.
Public hearing
A meeting where anyone can speak to a committee about a bill, or send written comments.
Senate Joint Resolution 1
The session's calendar. Any bill not passed by its last voting day dies.
Official term: Failed to pass pursuant to SJR 1
Legislative Reference Bureau
The Legislature's nonpartisan office that drafts bills and writes the summary at the top of each one.
Official term: LRB analysis
Signed on in support
Lawmakers who back a bill without being one of its authors, often from the other chamber.
Official term: Cosponsor
Cost estimate
A state agency's estimate of what a bill would cost or save.
Official term: Fiscal estimate