Bills · 2025-2026 Regular Session
Relating to: subtraction for certain income of members of the National Guard and Reserves. (FE)
Income tax — Deduction Legislature — Tax exemptions joint survey committee on Military personnel National guard
- Introduced, completed
- Passes Assembly, completed
- Passes Senate, completed
- Governor signs, completed
- Law, completed
Unfamiliar terms? Glossary
What this bill does
Plain-language analysis by the nonpartisan Legislative Reference Bureau
This bill creates an income tax subtraction for the amount of income or compensation received for federally required drills and field exercises by an individual who is a member of the National Guard or a reserve component of the U.S. armed forces and the compensation received by a member of a reserve component of the U.S. armed forces for inactive-duty training. The bill’s provision applies to taxable years beginning after December 31, 2025.
Current law provides an income tax subtraction for military income received by a member of a reserve component of the U.S. armed forces who is called into specified active federal service or special state service. Current law also provides an income tax subtraction for military income received by an individual who is on active duty in the U.S. armed forces.
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: Allen (R) , Andraca (D) , Behnke (R) , Dittrich (R) , Franklin (R) , Goeben (R) , Kreibich (R) , Moses (R) , Mursau (R) , Penterman (R) , Tucker (R) , Wichgers (R)
13 cosponsors
Carpenter (D) , Doyle (D) , Feyen (R) , Habush Sinykin (D) , J. Jacobson (D) , Jacque (R) , James (R) , Joers (D) , Knodl and Stubbs , Ortiz-Velez, Melotik and Maxey , Pfaff (D) , Ratcliff, Dassler-Alfheim and Smith , Testin (R)
Votes
Assembly: Report passage recommended by Committee on Veterans and Military Affairs, Ayes 13, Noes 0
Passed 13–0 Feb 4, 2026 official source full pageNo individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.
Aye · 96
- Adam Neylon (15)
- Alex Dallman (39)
- Alex Joers (81)
- Amaad Rivera-Wagner (90)
- Amanda Nedweski (32)
- Andrew Hysell (48)
- Angela Stroud (73)
- Angelina Cruz (62)
- Angelito Tenorio (14)
- Ann Roe (44)
- Barbara Dittrich (99)
- Ben DeSmidt (65)
- Ben Franklin (88)
- Bob Donovan (61)
- Bob Wittke (63)
- Brent Jacobson (87)
- Brienne Brown (43)
- Calvin Callahan (35)
- Chanz Green (74)
- Christian Phelps (93)
- Christine Sinicki (20)
- Chuck Wichgers (84)
- Cindi Duchow (97)
- Clint Anderson (45)
- Clint Moses (92)
- Dan Knodl (24)
- Darrin Madison (10)
- Dave Armstrong (67)
- Dave Maxey (83)
- Dave Murphy (56)
- David Steffen (4)
- Dean Kaufert (53)
- Deb Andraca (23)
- Duke Tucker (75)
- Elijah Behnke (6)
- Francesca Hong (76)
- Greta Neubauer (66)
- Gus Gustafson (55)
- Jeff Mursau (36)
- Jenna Jacobson (50)
- Jerry O'Connor (60)
- Jessie Rodriguez (21)
- Jill Billings (95)
- Jim Piwowarczyk (98)
- Joan Fitzgerald (46)
- Joe Sheehan (26)
- Joel Kitchens (1)
- John Spiros (86)
- Joy Goeben (5)
- Kalan Haywood (16)
- Karen DeSanto (40)
- Karen Hurd (69)
- Karen Kirsch (7)
- Kevin Petersen (57)
- Lee Snodgrass (52)
- Lindee Brill (27)
- Lisa Subeck (79)
- Lori Palmeri (54)
- Margaret Arney (18)
- Mark Born (37)
- Maureen McCarville (42)
- Mike Bare (80)
- Nancy VanderMeer (70)
- Pat Snyder (85)
- Paul Melotik (22)
- Paul Tittl (25)
- Randy Udell (47)
- Renuka Mayadev (77)
- Rick Gundrum (58)
- Rob Brooks (59)
- Rob Kreibich (28)
- Rob Summerfield (68)
- Rob Swearingen (34)
- Robin Vos (33)
- Robyn Vining (13)
- Ron Tusler (3)
- Russell Goodwin (12)
- Ryan Clancy (19)
- Ryan Spaude (89)
- Scott Allen (82)
- Scott Krug (72)
- Sequanna Taylor (11)
- Shae Sortwell (2)
- Shannon Zimmerman (30)
- Shelia Stubbs (78)
- Steve Doyle (94)
- Supreme Moore Omokunde (17)
- Sylvia Ortiz-Velez (8)
- Tip McGuire (64)
- Todd Novak (51)
- Tony Kurtz (41)
- Travis Tranel (49)
- Treig Pronschinske (29)
- Tyler August (31)
- Vinnie Miresse (71)
- Will Penterman (38)
Not voting · 3
- Jodi Emerson (91)
- Priscilla Prado (9)
- Tara Johnson (96)
Senate: Report concurrence recommended by Joint Committee on Finance, Ayes 16, Noes 0
Passed 16–0 Mar 3, 2026 official source full pageNo individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.
Senate: Report of Joint Survey Committee on Tax Exemptions received, Ayes 7, Noes 0
Passed 7–0 Mar 16, 2026 official source full pageNo individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.
Senate: Public hearing requirement waived by committee on Senate Organization, pursuant to Senate Rule 18 (1m), Ayes 3, Noes 2
Passed 3–2 Mar 16, 2026 official source full pageNo individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.
Aye · 33
- André Jacque (1)
- Bob Wirch (22)
- Brad Pfaff (32)
- Chris Kapenga (33)
- Chris Larson (7)
- Cory Tomczyk (29)
- Dan Feyen (20)
- Devin LeMahieu (9)
- Dianne Hesselbein (27)
- Dora Drake (4)
- Eric Wimberger (2)
- Howard Marklein (17)
- Jamie Wall (30)
- Jeff Smith (31)
- Jesse James (23)
- Jodi Habush Sinykin (8)
- John Jagler (13)
- Julian Bradley (28)
- Kelda Roys (26)
- Kristin Dassler-Alfheim (18)
- LaTonya Johnson (6)
- Mark Spreitzer (15)
- Mary Felzkowski (12)
- Melissa Ratcliff (16)
- Patrick Testin (24)
- Rachael Cabral-Guevara (19)
- Rob Hutton (5)
- Rob Stafsholt (10)
- Romaine Quinn (25)
- Sarah Keyeski (14)
- Steve Nass (11)
- Tim Carpenter (3)
- Van Wanggaard (21)
Full history
- Jan 27, 2026 · Assembly
Introduced by Representatives Franklin, Penterman, Behnke, Kreibich, Mursau, Tucker, Goeben, Wichgers, Andraca, Moses, Allen and Dittrich; cosponsored by Senators James, Jacque, Feyen and Testin
- Jan 27, 2026 · Assembly
Read first time and referred to Committee on Veterans and Military Affairs
- Jan 28, 2026 · Assembly
- Jan 29, 2026 · Assembly
Representatives Ortiz-Velez, Melotik and Maxey added as coauthors
- Jan 29, 2026 · Assembly
Public hearing held
- Feb 4, 2026 · Assembly
Executive action taken
- Feb 4, 2026 · Assembly
Report passage recommended by Committee on Veterans and Military Affairs, Ayes 13, Noes 0
- Feb 4, 2026 · Assembly
Referred to committee on Rules
- Feb 6, 2026 · Assembly
Fiscal estimate received
- Feb 13, 2026 · Assembly
Senator Habush Sinykin added as a cosponsor
- Feb 18, 2026 · Assembly
Made a special order of business at 11:46 AM on 2-19-2026 pursuant to Assembly Resolution 14
- Feb 19, 2026 · Assembly
Read a second time
- Feb 19, 2026 · Assembly
Ordered to a third reading
- Feb 19, 2026 · Assembly
Rules suspended
- Feb 19, 2026 · Assembly
Read a third time and passed, Ayes 96, Noes 0
- Feb 19, 2026 · Assembly
Ordered immediately messaged
- Feb 23, 2026 · Senate
Received from Assembly
- Feb 25, 2026 · Senate
Read first time and referred to committee on Senate Organization
- Feb 25, 2026 · Senate
Available for scheduling
- Feb 27, 2026 · Senate
Senator Carpenter added as a cosponsor
- Feb 27, 2026 · Senate
Withdrawn from committee on Senate Organization and rereferred to joint committee on Finance pursuant to Senate Rule 46(2)(c)
- Mar 2, 2026 · Senate
Representative Joers added as a coauthor
- Mar 3, 2026 · Senate
Executive action taken
- Mar 3, 2026 · Senate
Report concurrence recommended by Joint Committee on Finance, Ayes 16, Noes 0
- Mar 3, 2026 · Senate
Available for scheduling
- Mar 12, 2026 · Senate
Report of Joint Survey Committee on Tax Exemptions requested
- Mar 13, 2026 · Senate
Senator Pfaff added as a cosponsor
- Mar 16, 2026 · Senate
Report of Joint Survey Committee on Tax Exemptions received, Ayes 7, Noes 0
- Mar 16, 2026 · Senate
Public hearing requirement waived by committee on Senate Organization, pursuant to Senate Rule 18 (1m), Ayes 3, Noes 2
- Mar 16, 2026 · Senate
Placed on calendar 3-17-2026 pursuant to Senate Rule 18(1)
- Mar 17, 2026 · Senate
Senators Ratcliff, Dassler-Alfheim and Smith added as cosponsors
- Mar 17, 2026 · Senate
Read a second time
- Mar 17, 2026 · Senate
Ordered to a third reading
- Mar 17, 2026 · Senate
Rules suspended to give bill its third reading
- Mar 17, 2026 · Senate
Read a third time and concurred in, Ayes 33, Noes 0
- Mar 17, 2026 · Senate
Ordered immediately messaged
- Mar 18, 2026 · Assembly
Received from Senate concurred in
- Mar 20, 2026 · Assembly
Representative J. Jacobson added as a coauthor
- Mar 24, 2026 · Assembly
Report correctly enrolled on 3-24-2026
- Apr 2, 2026 · Assembly
Presented to the Governor on 4-2-2026
- Apr 9, 2026 · Assembly
Report approved by the Governor on 4-8-2026. 2025 Wisconsin Act 205
- Apr 9, 2026 · Assembly
Published 4-9-2026
- Jun 16, 2026 · Assembly
Representative Doyle added as a coauthor