National Guard and reserve members could subtract certain training pay
For tax years starting after December 31, 2025, eligible National Guard members and reservists could subtract certain drill and training pay from Wisconsin taxable income.
1
What it does
National Guard members and military reservists could subtract certain drill, field-exercise, and inactive-duty training pay from Wisconsin taxable income for later tax years.
Argument forEligible service members could owe less Wisconsin income tax because qualifying drill and training pay would not count toward taxable income.
Argument againstThe subtraction could reduce state or local tax collections, although the supplied text does not include the fiscal estimate needed to measure that effect.
More detail
Wisconsin income-tax rules would allow eligible service members to subtract certain training pay from taxable income. The provision covers National Guard members and members of reserve components of the U.S. armed forces. The subtraction covers basic pay for federally required drills and field exercises and compensation for inactive-duty training. A member could subtract only income not already subtracted under the same tax provision. The provision applies to taxable years beginning after December 31, 2025.
2
Where do you stand?
Choose your position
3
Tell your reps
Take a position to see your representatives and ways to contact them.
4
More on this bill
Where it stands
Introduced
Passed Assembly
Passed Senate
To Governor
Became Law
Looking ahead
No hearings or votes scheduled.
History
2026
Jun 16Representative Doyle added as a coauthorLatest
Apr 9Published 4-9-2026Major
Apr 9Report approved by the Governor Tony Evers on 4-8-2026. 2025 Wisconsin Act 205Became Law
Apr 2Presented to the Governor on 4-2-2026To Governor
Mar 24Report correctly enrolled on 3-24-2026Minor
Mar 20Representative J. Jacobson added as a coauthor
Mar 18Received from Senate concurred inMinor
Mar 17Ordered immediately messaged
Vote recorded CONCURRENCE. Result: pass.Upper
Mar 17Read a third time and concurred in, Ayes 33, Noes 0Passed Senate
Mar 17Rules suspended to give bill its third reading
Mar 17Ordered to a third readingMinor
Mar 17Read a second timeMinor
Mar 17Senators Ratcliff, Dassler-Alfheim and Smith added as cosponsors
Mar 16Placed on calendar 3-17-2026 pursuant to Senate Rule 18(1)
Vote recorded Report of Joint Survey Committee on Tax Exemptions received, Ayes 7, Noes 0. Result: pass.Upper
Vote recorded Public hearing requirement waived by committee on Senate Organization, pursuant to Senate Rule 18 (1m), Ayes 3, Noes 2. Result: pass.Upper
Mar 16Public hearing requirement waived by committee on Senate Organization, pursuant to Senate Rule 18 (1m), Ayes 3, Noes 2
Mar 16Report of Joint Survey Committee on Tax Exemptions received, Ayes 7, Noes 0Minor
Mar 13Senator Pfaff added as a cosponsor
Mar 12Report of Joint Survey Committee on Tax Exemptions requested
Mar 3Available for scheduling
Vote recorded Report concurrence recommended by Joint Committee on Finance, Ayes 16, Noes 0. Result: pass.Upper
Mar 3Report concurrence recommended by Joint Committee on Finance, Ayes 16, Noes 0Minor
Mar 3Executive action taken
Mar 2Representative Joers added as a coauthor
Feb 27Withdrawn from committee on Senate Organization and rereferred to joint committee on Finance pursuant to Senate Rule 46(2)(c)Minor
Feb 27Senator Carpenter added as a cosponsor
Feb 25Available for scheduling
Feb 25Read first time and referred to committee on Senate OrganizationMinor
Feb 23Received from AssemblyMinor
Feb 19Ordered immediately messaged
Vote recorded PASSAGE. Result: pass.Lower
Feb 19Read a third time and passed, Ayes 96, Noes 0Passed Assembly
Feb 19Rules suspended
Feb 19Ordered to a third readingMinor
Feb 19Read a second timeMinor
Feb 18Made a special order of business at 11:46 AM on 2-19-2026 pursuant to Assembly Resolution 14
Feb 13Senator Habush Sinykin added as a cosponsor
Feb 6Fiscal estimate receivedMinor
Feb 4Referred to committee on RulesMinor
Vote recorded Report passage recommended by Committee on Veterans and Military Affairs, Ayes 13, Noes 0. Result: pass.Lower
Feb 4Report passage recommended by Committee on Veterans and Military Affairs, Ayes 13, Noes 0Minor
Feb 4Executive action taken
Jan 29Public hearing held
Jan 29Representatives Ortiz-Velez, Melotik and Maxey added as coauthors
Jan 28Representatives Knodl and Stubbs added as coauthors
Jan 27Read first time and referred to Committee on Veterans and Military AffairsMinor
Jan 27Introduced by Representatives Franklin, Penterman, Behnke, Kreibich, Mursau, Tucker, Goeben, Wichgers, Andraca, Moses, Allen and Dittrich; cosponsored by Senators James, Jacque, Feyen and TestinIntroduced