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Bills from the 2021–22 session

Assembly Bill 78

Individual income tax brackets and rates. (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

    Feb 18, 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

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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 reduces the number of individual income tax brackets from four to three. Under current law, there are four income tax brackets for single individuals, certain fiduciaries, heads of households, and married persons. The brackets are indexed for inflation.

For single individuals, certain fiduciaries, and heads of households, the tax rate is 3.54 percent of taxable income from zero to $11,970; 4.65 percent of taxable income for income exceeding $11,970, but not exceeding $23,930; 6.27 percent of taxable income exceeding $23,930, but not exceeding $263,480; and 7.65 percent of taxable income exceeding $263,480.

Read the full summary

For married individuals filing jointly, the tax rate is 3.54 percent of taxable income from zero to $15,960; 4.65 percent of taxable income for income exceeding $15,960, but not exceeding $31,910; 6.27 percent of taxable income for income exceeding $31,910, but not exceeding $351,310; and 7.65 percent of taxable income exceeding $351,310.

For married individuals filing separately, the tax rate is 3.54 percent of taxable income from zero to $7,980; 4.65 percent of taxable income for income exceeding $7,980, but not exceeding $15,960; 6.27 percent of taxable income for income exceeding $15,960, but not exceeding $175,660; and 7.65 percent of taxable income exceeding $175,660.

Under the bill, the individual income tax rates and brackets are as follows:

1. For single individuals, certain fiduciaries, and heads of households, the tax rate is 3.54 percent of taxable income from zero to $23,930; 6.27 percent of taxable income exceeding $23,930, but not exceeding $263,480; and 7.65 percent of taxable income exceeding $263,480.

2. For married individuals filing jointly, the tax rate is 3.54 percent of taxable income from zero to $31,910; 6.27 percent of taxable income for income exceeding $31,910, but not exceeding $351,310; and 7.65 percent of taxable income exceeding $351,310.

3. For married individuals filing separately, the tax rate is 3.54 percent of taxable income from zero to $15,960; 6.27 percent of taxable income for income exceeding $15,960, but not exceeding $175,660; and 7.65 percent of taxable income exceeding $175,660.

Who's behind it

3 representatives are its ⁠. All 3 are Republicans.

1 more lawmaker ⁠.

See all 4 names

Authors (3)

Signed on in support (1)

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. Mar 1, 2021

    A state agency sent in its estimate of the cost.

  3. Feb 18, 2021

    Sent to the Assembly Committee on Ways and Means.

  4. Feb 18, 2021

    Introduced in the Assembly.

See the official record, word for word
  1. Feb 18, 2021 · Assembly

    Introduced by Representatives Katsma, Wittke and Macco; cosponsored by Senator Kooyenga

  2. Feb 18, 2021 · Assembly

    Read first time and referred to Committee on Ways and Means

  3. Mar 1, 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