Senate Bill 454

An income tax subtraction for certain overtime compensation. (FE)

Topics: Hours of labor, Income tax: Deduction, Legislature: Tax Exemptions, Joint Survey Committee on

Stopped before the full Senate voted

The recommended passing it, but the full Senate never voted on it. The last day for votes this session was Mar 19, 2026. To try again, a lawmaker would have to start a new bill.

Introduced, passed

Sep 29, 2025
Committee, passed

Approved
Senate vote, stopped here

Stopped here. The full Senate never voted on it.
Assembly vote, not reached
Governor, not reached
Law, not reached

Latest entry in the official record, Mar 23, 2026: “Failed to pass pursuant to ⁠”

Read the bill

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The same bill was also filed in the Assembly as AB 461. That version was vetoed.

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

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

Roll call

A vote where each lawmaker's yes or no is recorded by name.

Official term: Roll call vote. More in the glossary

What it would have done

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

This bill creates an income tax subtraction for certain qualified overtime compensation. The bill uses the definition of “qualified overtime compensation” from the Internal Revenue Code, which generally defines qualified overtime compensation as overtime compensation paid to a claimant under the federal Fair Labor Standards Act that is in excess of the claimant’s regular rate of pay. Only qualified overtime compensation that is included on statements furnished to the claimant pursuant to federal or state tax law is eligible to be subtracted under the bill. To claim the subtraction under the bill, a claimant must include the claimant’s social security number on the claimant’s tax return, and if the claimant is considered married for federal tax purposes, the claimant must file a joint tax return. The subtraction under the bill is generally limited to $12,500 per tax year for claimants, except that the limit is $25,000 per tax year for claimants who file a joint return. Further, the subtraction phases out to zero for claimants as modified federal adjusted gross income increases from $150,000 to $275,000, except that for claimants who file a joint return, the subtraction phases out to zero as modified federal AGI increases from $300,000 to $550,000.

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

8 senators are its ⁠. All 8 are Republicans.

18 more lawmakers ⁠.

See all 26 names

Authors (8)

Julian Bradley · Republican, Senate
Rachael Cabral-Guevara · Republican, Senate
Rob Hutton · Republican, Senate
André Jacque · Republican, Senate
Steve Nass · Republican, Senate
Romaine Quinn · Republican, Senate
Cory Tomczyk · Republican, Senate
Van Wanggaard · Republican, Senate

Signed on in support (18)

Brent Jacobson · Republican, Assembly
Calvin Callahan · Republican, Assembly
Barbara Dittrich · Republican, Assembly
Bob Donovan · Republican, Assembly
Ben Franklin · Republican, Assembly
Joy Goeben · Republican, Assembly
Chanz Green · Republican, Assembly
Dean Kaufert · Republican, Assembly
Dan Knodl · Republican, Assembly
Rob Kreibich · Republican, Assembly
Paul Melotik · Republican, Assembly
Jeff Mursau · Republican, Assembly
Will Penterman · Republican, Assembly
Shae Sortwell · Republican, Assembly
David Steffen · Republican, Assembly
Duke Tucker · Republican, Assembly
Ron Tusler · Republican, Assembly
Chuck Wichgers · Republican, Assembly

What it would cost

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

Fiscal Estimate From DOR

Versions and amendments

Every text the Legislature printed for this bill, including proposed changes. Each opens on the Legislature's site.