SB 69 — Relating to: an income tax subtraction for certain expenses paid by a school teacher. (FE)
Last action — Failed to concur in pursuant to Senate Joint Resolution 1
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✓Introduced
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✓In Committee
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3Passed Senate
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4Passed Assembly
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5To Executive
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6Enacted
This bill has passed the Senate. Introduced February 26, 2025. It now moves to the second chamber.
Next likely step: consideration and a floor vote in the Assembly.
Prognosis
Where this bill stands today.
Odds of enactment
ModerateHow often bills like it became law.
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Passed Senate
Current position in the legislative process.
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25 sponsors
1 primary, 24 co-sponsors signed on.
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Bipartisan support
Sponsored across 2 parties (3 R · 2 D) — cross-party backing.
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Cleared a recorded vote
Passed 6 recorded votes so far.
Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.
Summary
An Act to create 71.05 (6) (b) 57. of the statutes;
Bill Text
What changed in the latest version
40 added · 8 removedPlain-language change summary
The bill SB 69 has been revised to change the applicable tax year for the teacher expense deduction from 2024 to 2025. This means that teachers will be able to claim a state income tax deduction for eligible classroom expenses starting in 2025, rather than in 2024 as initially proposed. This change is important because it ensures that teachers have access to the deduction in the correct tax year, thereby providing financial relief when they incur expenses for classroom supplies and professional development.
- 2026 LEGISLATURE LRBa0352/1LRB-1216/1 JK:cdcJK:amn SENATE AMENDMENT 1, TO SENATE BILL 69 AugustFebruary 26, 2025 - OfferedIntroduced by SenaEYENF.Senators F EYEN, DASSLER -ALFHEIM , HUTTON and W ANGGAARD , cosponsored by Representatives A RMSTRONG , BEHNKE , BARE , DITTRICH, DONOVAN , GOEBEN , GOODWIN , KAUFERT , KNODL, KREIBICH, M AXEY, MELOTIK , MIRESSE, MURSAU , PALMERI , HEEHAN , INICKI, STEFFEN, SUBECK , JOHNSON and P RADO .
AtReferred theto locationsCommittee indicated,on amendAgriculture theand billRevenue. as follows:
1.A N A CT to create 71.05 (6) (b) 57.
Pageof 2,the linestatutes; 2:
deleterelating X2024Yto: and substitute X2025Y.
an income tax subtraction for certain expenses paid by a school teacher.
Analysis by the 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.
For further information see the state fiscal estimate, which will be printed as an appendix to this bill.
- 2026 Legislature - 2 - LRB-1216/1 JK:amn SENATE BILL 69 S ECTION 1 The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
SECTION 1.
71.05 (6) (b) 57.
of the statutes is created to read:
71.05 (6) (b) 57.
For taxable years beginning after December 31, 2024, the amount of the expenses described under 26 USC 62 (a) (2) (D), not exceeding $300, paid during the taxable year by an eligible educator, as defined in 26 USC 62 (d) (1), regardless of whether the individual claimed the amount as a deduction under 26 USC 162 for federal tax purposes.
View plain text versions (2)
- Bill Text View text pdf
- Amended Senate Amendment 1 Current pdf
Action History
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Failed to concur in pursuant to Senate Joint Resolution 1
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Referred to committee on Rules
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Report concurrence as amended recommended by Joint Committee on Finance, Ayes 15, Noes 0
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Report Assembly Amendment 1 adoption recommended by Joint Committee on Finance, Ayes 15, Noes 0
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Assembly Amendment 1 offered by Joint Committee on Finance
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Executive action taken by joint committee on Finance
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Read first time and referred to joint committee on Finance
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Received from Senate
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Ordered immediately messaged
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Senators Roys and Ratcliff added as coauthors
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Read a third time and passed, Ayes 33, Noes 0
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Rules suspended to give bill its third reading
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Ordered to a third reading
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Senate Amendment 1 adopted
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Read a second time
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Placed on calendar 1-21-2026 pursuant to Senate Rule 18(1)
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Report of Joint Survey Committee on Tax Exemptions received, Ayes 9, Noes 0
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Report of Joint Survey Committee on Tax Exemptions requested
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Available for scheduling
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Report passage as amended recommended by Committee on Agriculture and Revenue, Ayes 8, Noes 0
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Report adoption of Senate Amendment 1 recommended by Committee on Agriculture and Revenue, Ayes 8, Noes 0
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Executive action taken
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Public hearing held
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Senate Amendment 1 offered by Senator Feyen
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Representative McCarville added as a cosponsor
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Representatives Fitzgerald and Roe added as cosponsors
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Representative Kitchens added as a cosponsor
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Fiscal estimate received
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Read first time and referred to Committee on Agriculture and Revenue
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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
Sponsors
- Armstrong · Cosponsor
- Behnke · Cosponsor
- Bare · Cosponsor
- Dittrich · Cosponsor
- Donovan · Cosponsor
- Goeben · Cosponsor
- Goodwin · Cosponsor
- Kaufert · Cosponsor
- Knodl · Cosponsor
- Kreibich · Cosponsor
- Maxey · Cosponsor
- Melotik · Cosponsor
- Miresse · Cosponsor
- Mursau · Cosponsor
- Palmeri · Cosponsor
- Sheehan · Cosponsor
- Sinicki · Cosponsor
- Steffen · Cosponsor
- Subeck · Cosponsor
- Prado · Cosponsor
- Dan Feyen · Primary
- Kristin Dassler-Alfheim · Cosponsor
- Rob Hutton · Cosponsor
- Van Wanggaard · Cosponsor
- LaTonya Johnson · Cosponsor
Sponsorship breakdown
Export CSV (upgrade) →1 sponsors · 24 co-sponsors · 107 not signed on
Sponsors (1)
- Feyen, Dan Republican
Co-sponsors (24)
- Armstrong
- Behnke
- Bare
- Dittrich
- Donovan
- Goeben
- Goodwin
- Kaufert
- Knodl
- Kreibich
- Maxey
- Melotik
- Miresse
- Mursau
- Palmeri
- Sheehan
- Sinicki
- Steffen
- Subeck
- Prado
- Dassler-Alfheim, Kristin Democrat
- Hutton, Rob Republican
- Wanggaard, Van Republican
- Johnson, LaTonya Democrat
Not signed on (107)
107 members have not signed on to this bill.
Show all 107 →"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.
Votes
Roll call published as PDF — view source.
Roll call published as PDF — view source.
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Republican | 18 | 0 | 0 | 0 |
| Democrat | 12 | 0 | 0 | 0 |
| Unaffiliated | 3 | 0 | 0 | 0 |
| Total | 33 | 0 | 0 | 0 |
| % of votes cast | 100% | 0% | 0% | 0% |
How each member voted (33)
| Member | Party | Vote |
|---|---|---|
| JOHNSON | — | Yea |
| DASSLER-ALFHEI | — | Yea |
| HABUSH SINYKIN | — | Yea |
| Carpenter, Tim | Democrat | Yea |
| Drake, Dora | Democrat | Yea |
| Hesselbein, Dianne | Democrat | Yea |
| Keyeski, Sarah | Democrat | Yea |
| Larson, Chris | Democrat | Yea |
| Pfaff, Brad | Democrat | Yea |
| Ratcliff, Melissa | Democrat | Yea |
| Roys, Kelda | Democrat | Yea |
| Smith, Jeff | Democrat | Yea |
| Spreitzer, Mark | Democrat | Yea |
| Wall, Jamie | Democrat | Yea |
| Wirch, Robert | Democrat | Yea |
| Bradley, Julian | Republican | Yea |
| Cabral-Guevara, Rachael | Republican | Yea |
| Felzkowski, Mary | Republican | Yea |
| Feyen, Dan | Republican | Yea |
| Hutton, Rob | Republican | Yea |
| Jacque, André | Republican | Yea |
| Jagler, John | Republican | Yea |
| James, Jesse | Republican | Yea |
| Kapenga, Chris | Republican | Yea |
| LeMahieu, Devin | Republican | Yea |
| Marklein, Howard | Republican | Yea |
| Nass, Steve | Republican | Yea |
| Quinn, Romaine | Republican | Yea |
| Stafsholt, Rob | Republican | Yea |
| Testin, Patrick | Republican | Yea |
| Tomczyk, Cory | Republican | Yea |
| Wanggaard, Van | Republican | Yea |
| Wimberger, Eric | Republican | Yea |
Roll call published as PDF — view source.
Roll call published as PDF — view source.
Roll call published as PDF — view source.
Subjects
Frequently asked questions
- What does SB 69 do?
- An Act to create 71.05 (6) (b) 57. of the statutes;
- Who sponsors SB 69?
- SB 69 is sponsored by Armstrong, Behnke, Bare, Dittrich, Donovan, Goeben, Goodwin, Kaufert, Knodl, Kreibich, Maxey, Melotik, Miresse, Mursau, Palmeri, Sheehan, Sinicki, Steffen, Subeck, Prado, Feyen, Dan (Republican), Dassler-Alfheim, Kristin (Democrat), Hutton, Rob (Republican), Wanggaard, Van (Republican), and Johnson, LaTonya (Democrat).
- What is the current status of SB 69?
- This bill has passed the Senate. Introduced February 26, 2025. It now moves to the second chamber.
- Where can I track SB 69?
- Track SB 69 free on One Click Politics — get push/email alerts when it moves.
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