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Bills · 2025-2026 Regular Session

AB 64

Died at session end Official bill text Atom feed

Relating to: an income tax subtraction for certain expenses paid by a school teacher. (FE)

Income tax — Deduction Legislature — Tax exemptions joint survey committee on Teacher

  1. Introduced, stopped here
  2. Passes Assembly, not reached
  3. Passes Senate, not reached
  4. Governor signs, not reached
  5. Law, not reached

Unfamiliar terms? Glossary

What this bill does

Plain-language analysis by the nonpartisan Legislative Reference Bureau

Currently, an elementary or secondary school teacher may claim a deduction on the individual’s federal income tax return for certain eligible expenses paid by the individual during the taxable year, not exceeding $300. Eligible expenses include amounts paid to participate in professional development courses and amounts paid for books and other classroom supplies.

This bill allows an elementary or secondary school teacher to claim a similar deduction for state income tax purposes for eligible expenses, not exceeding $300, paid by the teacher during the taxable year. The eligible expenses are the same as those described under federal law. Finally, the taxpayer may claim the deduction for state income tax purposes regardless of whether the taxpayer claims the deduction for federal income tax purposes.

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

Introduced by: Armstrong (R) , Bare (D) , Behnke (R) , Dittrich (R) , Donovan (R) , Goeben (R) , Goodwin (D) , Johnson (D) , Kaufert (R) , Knodl (R) , Kreibich (R) , Maxey (R) , Melotik (R) , Miresse (D) , Mursau (R) , Palmeri (D) , Prado (D) , Sheehan (D) , Sinicki (D) , Steffen (R) , Subeck (D)

12 cosponsors

Andraca (D) , Dassler-Alfheim (D) , Feyen (R) , Fitzgerald (D) , Hutton (R) , J. Jacobson (D) , Kitchens (R) , McCarville (D) , Ratcliff (D) , Roe (D) , Stubbs (D) , Wanggaard (R)

Registered lobbying interests · 4

Organizations that registered lobbying activity on this bill with the Wisconsin Ethics Commission. Registration means interest, not a position for or against. Official record

Votes

Assembly: Report passage recommended by Committee on Ways and Means, Ayes 10, Noes 0

Passed 10–0 May 7, 2025 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

Assembly: Report of joint survey committee on Tax Exemptions received, Ayes 9, Noes 0.

Passed 9–0 Nov 11, 2025 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

Assembly: Report Assembly Amendment 1 adoption recommended by Joint Committee on Finance, Ayes 15, Noes 0

Passed 15–0 Feb 4, 2026 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

Assembly: Report Assembly Amendment 2 adoption recommended by Joint Committee on Finance, Ayes 15, Noes 0

Passed 15–0 Feb 4, 2026 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

Assembly: Report passage as amended recommended by Joint Committee on Finance, Ayes 15, Noes 0

Passed 15–0 Feb 4, 2026 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

Full history

  1. Feb 24, 2025 · Assembly

    Introduced by Representatives Armstrong, Behnke, Bare, Dittrich, Donovan, Goeben, Goodwin, Johnson, Kaufert, Knodl, Kreibich, Maxey, Melotik, Miresse, Mursau, Palmeri, Sheehan, Sinicki, Steffen, Subeck and Prado; cosponsored by Senators Feyen, Hutton, Dassler-Alfheim and Wanggaard

  2. Feb 24, 2025 · Assembly

    Read first time and referred to Committee on Ways and Means

  3. Mar 10, 2025 · Assembly

    Fiscal estimate received

  4. Mar 12, 2025 · Assembly

    Representative Kitchens added as a coauthor

  5. Apr 11, 2025 · Assembly

    Representative Fitzgerald added as a coauthor

  6. Apr 14, 2025 · Assembly

    Representative Roe added as a coauthor

  7. Apr 15, 2025 · Assembly

    Public hearing held

  8. Apr 21, 2025 · Assembly

    Representative J. Jacobson added as a coauthor

  9. Apr 24, 2025 · Assembly

    Representative Andraca added as a coauthor

  10. Apr 30, 2025 · Assembly

    Executive action taken

  11. Apr 30, 2025 · Assembly

    Representative McCarville added as a coauthor

  12. Apr 30, 2025 · Assembly

    Representative Stubbs added as a coauthor

  13. May 7, 2025 · Assembly

    Report passage recommended by Committee on Ways and Means, Ayes 10, Noes 0

  14. May 7, 2025 · Assembly

    Referred to committee on Rules

  15. Aug 26, 2025 · Assembly

    Assembly Amendment 1 offered by Representative Armstrong

  16. Nov 7, 2025 · Assembly

    Referred to joint survey committee on Tax Exemptions pursuant to Assembly Rule 45 (4)

  17. Nov 11, 2025 · Assembly

    Executive action taken by joint survey committee on Tax Exemptions

  18. Nov 11, 2025 · Assembly

    Report of joint survey committee on Tax Exemptions received, Ayes 9, Noes 0.

  19. Jan 21, 2026 · Assembly

    Senator Ratcliff added as a cosponsor

  20. Jan 30, 2026 · Assembly

    Withdrawn from committee on Rules and referred to joint committee on Finance pursuant to Assembly Rule 24 (3)(a)

  21. Feb 3, 2026 · Assembly

    Executive action taken by joint committee on Finance

  22. Feb 3, 2026 · Assembly

    Assembly Amendment 2 offered by Joint Committee on Finance

  23. Feb 4, 2026 · Assembly

    Report Assembly Amendment 1 adoption recommended by Joint Committee on Finance, Ayes 15, Noes 0

  24. Feb 4, 2026 · Assembly

    Report Assembly Amendment 2 adoption recommended by Joint Committee on Finance, Ayes 15, Noes 0

  25. Feb 4, 2026 · Assembly

    Report passage as amended recommended by Joint Committee on Finance, Ayes 15, Noes 0

  26. Feb 4, 2026 · Assembly

    Referred to committee on Rules

  27. Mar 23, 2026 · Assembly

    Failed to pass pursuant to Senate Joint Resolution 1