Wisconsin / State / 2025-26 Legislature

2025 Wisconsin Act 205 (2025 Assembly Bill 913) Created a subtraction for National Guard and reserve drill and training pay

Catalog reconciledEnactedProgram created

Signed Takes effect

Expands benefits Subtracts Guard and reserve drill and training pay from Wisconsin taxable income.

For taxable years beginning after December 31, 2025, subtracts basic pay received under 37 USC 204(a)(2) by a National Guard or reserve component member and inactive-duty training compensation under 37 USC 206 or 206a received by a reserve component member, to the extent not already subtracted. Enacted April 8, 2026. The act created it as Wis. Stat. 71.05(6)(b)57., a number already used for financial exploitation losses, and the published statutes print it as 57m. The Department of Revenue military FAQ still tells filers to leave inactive duty training pay out of the subtraction.

Progress

Path to law: Bill in a two-chamber legislature

  1. Introduced Done, Assembly
  2. In committee Done, Assembly Veterans and Military Affairs, then Joint Committee on Finance
  3. Passed one chamber Done, Assembly
  4. Passed both chambers Done, Senate
  5. Signed by the governor Done,
  6. In effect Done,

Sponsors

  • Benjamin FranklinSponsor, Republican, Assembly, District 88
  • William PentermanCo-sponsor, Republican, Assembly, District 38
  • Elijah R. BehnkeCo-sponsor, Republican, Assembly, District 6
  • Rob KreibichCo-sponsor, Republican, Assembly, District 28
  • Jeffrey MursauCo-sponsor, Republican, Assembly, District 36
  • Duke TuckerCo-sponsor, Republican, Assembly, District 75
  • Joy L. GoebenCo-sponsor, Republican, Assembly, District 5
  • Chuck WichgersCo-sponsor, Republican, Assembly, District 84
  • Deb AndracaCo-sponsor, Democratic, Assembly, District 23
  • Clint P. MosesCo-sponsor, Republican, Assembly, District 92
  • Scott AllenCo-sponsor, Republican, Assembly, District 82
  • Barbara DittrichCo-sponsor, Republican, Assembly, District 99
  • Jesse L. JamesCo-sponsor, Republican, Senate, District 23
  • André JacqueCo-sponsor, Republican, Senate, District 1
  • Dan FeyenCo-sponsor, Republican, Senate, District 20
  • Patrick TestinCo-sponsor, Republican, Senate, District 24
  • Daniel KnodlCo-sponsor, Republican, Assembly, District 24
  • Shelia StubbsCo-sponsor, Democratic, Assembly, District 78
  • Sylvia Ortiz-VelezCo-sponsor, Democratic, Assembly, District 8
  • Paul MelotikCo-sponsor, Republican, Assembly, District 22
  • Dave MaxeyCo-sponsor, Republican, Assembly, District 83
  • Jodi Habush SinykinCo-sponsor, Democratic, Senate, District 8
  • Tim CarpenterCo-sponsor, Democratic, Senate, District 3
  • Alex R. JoersCo-sponsor, Democratic, Assembly, District 81
  • Brad PfaffCo-sponsor, Democratic, Senate, District 32
  • Melissa RatcliffCo-sponsor, Democratic, Senate, District 16
  • Kristin Dassler-AlfheimCo-sponsor, Democratic, Senate, District 18
  • Jeff SmithCo-sponsor, Democratic, Senate, District 31
  • Jenna JacobsonCo-sponsor, Democratic, Assembly, District 50
  • Steve DoyleCo-sponsor, Democratic, Assembly, District 94

What it touches

  • Wis. Stat. § 71.05(6)(b)57m.

Catalog entry

Official record

Read 2025 Wisconsin Act 205 (2025 Assembly Bill 913) on the jurisdiction's own record