Bills · 2021-2022 Regular Session
Relating to: broadening the applicability of an individual income tax subtraction for certain reserve components of the armed forces and national guard. (FE)
Income tax — Deduction Military personnel National guard
- Introduced, stopped here
- Passes Assembly, not reached
- Passes Senate, not reached
- Governor signs, not reached
- Law, not reached
Unfamiliar terms? Glossary
What this bill does
Plain-language analysis by the nonpartisan Legislative Reference Bureau
Under current law, members of a reserve component of the U.S. armed forces
who are called into active federal service or special state service may subtract from
federal adjusted gross income any amount of military pay they receive that is paid
while the member is on active duty. Eligibility to claim the subtraction is dependent
on the members being activated under specified sections of the U.S. Code.
This bill expands current law by making members of a reserve component of the
U.S. armed forces or national guard eligible to claim the subtraction if they are
activated by the secretary of a military department under an additional section of the
U.S. Code that relates to orders to active duty for preplanned missions in support of
the combatant commands.
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.
What it would cost
Fiscal estimates filed by state agencies, as official PDFs
Sponsors
Full history
- Jan 25, 2021 · Assembly
Introduced by Representatives Ramthun, VanderMeer, Born, Brooks, Callahan, Dittrich, Edming, Horlacher, Kurtz, Milroy, Mursau, Rozar, Spiros, Thiesfeldt, Tranel and Zimmerman; cosponsored by Senators Jacque, L. Taylor, Kooyenga and Nass
- Jan 25, 2021 · Assembly
Read first time and referred to Committee on Ways and Means
- Feb 1, 2021 · Assembly
Fiscal estimate received
- Feb 2, 2021 · Assembly
Representative Wichgers added as a coauthor
- Mar 15, 2022 · Assembly
Failed to pass pursuant to Senate Joint Resolution 1