SB 255

For state legislators who live 50 miles or fewer from the state capitol, this bill

discontinues the individual income tax deduction that may be claimed by such

legislators for amounts the legislators receive from the state for expenses incurred

for food and lodging while in Madison on legislative business. The bill federalizes

Wisconsin's treatment of per diem and has no effect on legislators who live more than

50 miles from the state capitol.

The reimbursable amount commonly known as a per diem may be claimed in

an amount of up to 90 percent of the per diem rate for travel for federal government

business within the city of Madison, as established by the federal government. If a

legislator does not establish a temporary residence at the state capital, he or she may

claim one-half of the allowance that is otherwise allowed. Under the bill, for a

legislator who lives 50 miles or fewer from the capitol, the tax deduction for a

legislator's per diem may not be claimed for amounts received that relate to a taxable

year beginning after December 31, 2015.

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.