Bills · 2025-2026 Regular Session
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
- Introduced, stopped here
- Passes Senate, not reached
- Passes Assembly, not reached
- Governor signs, not reached
- 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: Dassler-Alfheim (D) , Feyen (R) , Hutton (R) , Wanggaard (R)
25 cosponsors
Armstrong (R) , Bare (D) , Behnke (R) , Dittrich (R) , Donovan (R) , Fitzgerald and Roe , Goeben (R) , Goodwin (D) , Johnson (D) , Kaufert (R) , Kitchens (R) , Knodl (R) , Kreibich (R) , Maxey (R) , McCarville (D) , Melotik (R) , Miresse (D) , Mursau (R) , Palmeri (D) , Prado (D) , Roys and Ratcliff , Sheehan (D) , Sinicki (D) , Steffen (R) , Subeck (D)
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
Senate: Report adoption of Senate Amendment 1 recommended by Committee on Agriculture and Revenue, Ayes 8, Noes 0
Passed 8–0 Sep 19, 2025 official source full pageNo individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.
Senate: Report passage as amended recommended by Committee on Agriculture and Revenue, Ayes 8, Noes 0
Passed 8–0 Sep 19, 2025 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 9, Noes 0
Passed 9–0 Nov 12, 2025 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)
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 pageNo individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.
Assembly: Report concurrence as amended recommended by Joint Committee on Finance, Ayes 15, Noes 0
Passed 15–0 Feb 4, 2026 official source full pageNo individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.
Full history
- Feb 26, 2025 · Senate
Introduced by Senators Feyen, Dassler-Alfheim, Hutton and Wanggaard; cosponsored by Representatives Armstrong, Behnke, Bare, Dittrich, Donovan, Goeben, Goodwin, Kaufert, Knodl, Kreibich, Maxey, Melotik, Miresse, Mursau, Palmeri, Sheehan, Sinicki, Steffen, Subeck, Johnson and Prado
- Feb 26, 2025 · Senate
Read first time and referred to Committee on Agriculture and Revenue
- Mar 10, 2025 · Senate
Fiscal estimate received
- Mar 12, 2025 · Senate
Representative Kitchens added as a cosponsor
- Apr 14, 2025 · Senate
Representatives Fitzgerald and Roe added as cosponsors
- Apr 30, 2025 · Senate
Representative McCarville added as a cosponsor
- Aug 26, 2025 · Senate
Senate Amendment 1 offered by Senator Feyen
- Aug 28, 2025 · Senate
Public hearing held
- Sep 18, 2025 · Senate
Executive action taken
- Sep 19, 2025 · Senate
Report passage as amended recommended by Committee on Agriculture and Revenue, Ayes 8, Noes 0
- Sep 19, 2025 · Senate
Available for scheduling
- Sep 19, 2025 · Senate
Report adoption of Senate Amendment 1 recommended by Committee on Agriculture and Revenue, Ayes 8, Noes 0
- Oct 23, 2025 · Senate
Report of Joint Survey Committee on Tax Exemptions requested
- Nov 12, 2025 · Senate
Report of Joint Survey Committee on Tax Exemptions received, Ayes 9, Noes 0
- Jan 16, 2026 · Senate
Placed on calendar 1-21-2026 pursuant to Senate Rule 18(1)
- Jan 21, 2026 · Senate
Read a second time
- Jan 21, 2026 · Senate
Senate Amendment 1 adopted
- Jan 21, 2026 · Senate
Ordered to a third reading
- Jan 21, 2026 · Senate
Rules suspended to give bill its third reading
- Jan 21, 2026 · Senate
Read a third time and passed, Ayes 33, Noes 0
- Jan 21, 2026 · Senate
- Jan 21, 2026 · Senate
Ordered immediately messaged
- Jan 22, 2026 · Assembly
Received from Senate
- Jan 30, 2026 · Assembly
Read first time and referred to joint committee on Finance
- Feb 3, 2026 · Assembly
Executive action taken by joint committee on Finance
- Feb 3, 2026 · Assembly
Assembly Amendment 1 offered by Joint Committee on Finance
- Feb 4, 2026 · Assembly
Report Assembly Amendment 1 adoption recommended by Joint Committee on Finance, Ayes 15, Noes 0
- Feb 4, 2026 · Assembly
Report concurrence as amended recommended by Joint Committee on Finance, Ayes 15, Noes 0
- Feb 4, 2026 · Assembly
Referred to committee on Rules
- Mar 23, 2026 · Assembly
Failed to concur in pursuant to Senate Joint Resolution 1