SB1

An income tax subtraction for qualified tips and for qualified overtime compensation; state aid for school districts; surplus refund payments; increasing funding for special education and school age parents programs; state aid to technical colleges and the technical college district revenue limit; and making an appropriation. (FE)

Failed·5/14/26
Introduced Text

Wisconsin SB1 proposes an income tax subtraction for qualified tips and overtime compensation, surplus refund payments, increased funding for special.

Wisconsin SB1 introduces an income tax subtraction for qualified tips and overtime compensation, allowing claimants to deduct these amounts on their federal income tax returns. It also provides surplus refund payments to taxpayers who filed a Wisconsin individual income tax return for tax year 2024 and owed tax. The bill increases funding for special education and school age parents programs by $85,000,000 in fiscal year 2025-26 and $230,000,000 in fiscal year 2026-27.

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  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Sponsors

0
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Democratic CaucusRepublican Caucus

Calendar

Feb 13

10:00 AM

Senate Agriculture and Revenue Executive Session

Feb 12

1:15 PM

Senate Agriculture and Revenue Public Hearing

History

May 27

Senate

Fiscal estimate received

May 27

Senate

Fiscal estimate received

May 14

Senate

Failed to pass pursuant to Senate Joint Resolution 1