2015 - 2016 LEGISLATURE
April 15, 2015 - Introduced by Representatives Novak, Jacque, Bernier, Born, E.
Brooks, Horlacher, Kitchens, Kleefisch, Knodl, Knudson, Kremer, T.
Larson, Macco, Murphy, A. Ott, Petersen, Petryk, Quinn, Ripp, Rodriguez,
Subeck, Thiesfeldt, Tranel and Vorpagel, cosponsored by Senators
Marklein, Lassa, LeMahieu, Moulton, Vinehout and Wanggaard. Referred
to Committee on Ways and Means.
1An Act to create
71.98 (6) of the statutes; relating to: adopting federal law as
2it relates to an income tax deduction for certain educators.
Analysis by the Legislative Reference Bureau
For taxable years beginning after December 31, 2014, this bill adopts, for state
income and franchise tax purposes, a provision of the Internal Revenue Code (IRC)
allowing an individual income tax deduction for certain expenses of elementary and
secondary school teachers. Currently, this federal law does not apply to taxable years
beginning after December 31, 2014.
For further information see the state and local fiscal estimate, which will be
printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
71.98 (6) of the statutes is created to read:
71.98 (6) Certain expenses of teachers.
For taxable years beginning after 5
December 31, 2014, section 62
(a) (2) (D) of the Internal Revenue Code, relating to 6
certain expenses of elementary and secondary school teachers.