Skip to content
Bills from the 2021–22 session

Assembly Bill 319

Expanding and increasing the tax exemption for retirement plan income received by an individual. (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

    May 7, 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 Ways and Means. See every bill that never got a hearing this session.

Read the bill

Following saves it on this device. New actions show on your Following page. You can also get updates in a feed reader.

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

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 under $15,000, or under $30,000 if married.

Under this bill, beginning with taxable year 2021, 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 federal adjusted gross income 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 2022, to $15,000 in 2023, and to $20,000 in 2024 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

21 representatives are its ⁠. All 21 are Republicans.

6 more lawmakers ⁠.

See all 27 names

Authors (21)

Signed on in support (6)

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. May 19, 2021

    A state agency sent in its estimate of the cost.

  3. May 7, 2021

    Sent to the Assembly Committee on Ways and Means.

  4. May 7, 2021

    Introduced in the Assembly.

See the official record, word for word
  1. May 7, 2021 · Assembly

    Introduced by Representatives August, Kerkman, Steffen, Novak, Tranel, Knodl, Dallman, VanderMeer, Duchow, Plumer, Armstrong, Wichgers, Murphy, Wittke, Tauchen, Rozar, Oldenburg, Thiesfeldt, Dittrich, Mursau and Schraa; cosponsored by Senators Nass, Wanggaard, Roth, Jacque, Ballweg and Felzkowski

  2. May 7, 2021 · Assembly

    Read first time and referred to Committee on Ways and Means

  3. May 19, 2021 · Assembly

    Fiscal estimate received

  4. 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