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Bills from the 2021–22 session

Assembly Bill 268

Providing a temporary tax exemption for unemployment compensation. (FE)

Stopped in committee

It never got a ⁠, so it never came up for a vote. To try again, a lawmaker would have to start a new bill.

  1. Introduced, passed

    Apr 16, 2021

  2. Committee, stopped here

    Stopped here. No public hearing was held.

  3. Assembly vote, not reached

  4. Senate vote, not reached

  5. Governor, not reached

  6. Law, not reached

Latest entry in the official record, Mar 15, 2022: “Failed to pass pursuant to ⁠”

It never got a hearing in the Assembly Committee on Workforce Development. See every bill that never got a hearing this session.

Read the bill

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What it would have done

Summary by the , the Legislature's nonpartisan drafting office. It's their wording, not ours.

This bill exempts, for state income tax purposes in 2020 and 2021, up to $10,200 of the unemployment compensation received by an individual during the year. In the case of married couples who both receive unemployment compensation and who file a joint return, the $10,200 limitation applies separately to each spouse. The exemption applies only if the federal adjusted gross income (AGI) of the individual, or of both spouses if filing a joint return, is less than $150,000.

Under current federal law, unemployment compensation is generally taxed, except that the American Rescue Plan Act of 2021 temporarily allows individuals whose federal AGI is less than $150,000 to exclude up to $10,200 of the unemployment compensation received in 2020 by the individual or, in the case of married couples filing a joint return, each spouse. Under current state law, unemployment compensation is exempt from state tax if the recipient's federal AGI does not exceed a base amount. The base amount is $12,000 for single individuals or married individuals filing separate returns who live apart from their spouse for the entire year, $18,000 for married couples filing joint returns, and zero for married individuals filing separate returns who live with their spouse during the year. If federal AGI exceeds the base amount, then the amount subject to tax under current state law is the lesser of the amount of unemployment compensation received or one-half of the amount that federal AGI exceeds the base amount. The bill maintains the existing provision.

Read the full summary

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

18 lawmakers are its ⁠. 17 are Democrats and 1 is a Republican.

14 more lawmakers ⁠.

See all 32 names

Authors (18)

Signed on in support (14)

What it would cost

State agencies filed a . Each opens as a PDF from the Legislature.

What happened

  1. Mar 15, 2022

    The session ended, and the bill died with it.

  2. Apr 26, 2021

    A state agency sent in its estimate of the cost.

  3. Apr 19, 2021

    1 more representative signed on in support.

  4. Apr 16, 2021

    Sent to the Assembly Committee on Workforce Development.

  5. Apr 16, 2021

    Introduced in the Assembly.

See the official record, word for word
  1. Apr 16, 2021 · Assembly

    Introduced by Representatives McGuire, Sinicki, Baldeh, Bowen, Cabrera, Conley, Doyle, Drake, Emerson, Hebl, Hesselbein, Hong, Milroy, Pope, Shankland, Shelton, Stubbs and Tusler; cosponsored by Senators Carpenter, Agard, Bewley, Erpenbach, Johnson, Larson, Pfaff, Ringhand, Roth, Roys, Smith, L. Taylor and Wirch

  2. Apr 16, 2021 · Assembly

    Read first time and referred to Committee on Workforce Development

  3. Apr 19, 2021 · Assembly

    Representative Subeck added as a coauthor

  4. Apr 26, 2021 · Assembly

    Fiscal estimate received

  5. Mar 15, 2022 · 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.

More in the glossary

Public hearing

A meeting where anyone can speak to a committee about a bill, or send written comments.

More in the glossary

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

Author

A lawmaker who formally puts a bill forward. The text itself is drafted by the Legislative Reference Bureau.

Official term: Author, coauthor

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