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
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
- Introduced Done, Assembly
- In committee Done, Assembly Veterans and Military Affairs, then Joint Committee on Finance
- Passed one chamber Done, Assembly
- Passed both chambers Done, Senate
- Signed by the governor Done,
- In effect Done,
Sponsors
- Benjamin Franklin
- William Penterman
- Elijah R. Behnke
- Rob Kreibich
- Jeffrey Mursau
- Duke Tucker
- Joy L. Goeben
- Chuck Wichgers
- Deb Andraca
- Clint P. Moses
- Scott Allen
- Barbara Dittrich
- Jesse L. James
- André Jacque
- Dan Feyen
- Patrick Testin
- Daniel Knodl
- Shelia Stubbs
- Sylvia Ortiz-Velez
- Paul Melotik
- Dave Maxey
- Jodi Habush Sinykin
- Tim Carpenter
- Alex R. Joers
- Brad Pfaff
- Melissa Ratcliff
- Kristin Dassler-Alfheim
- Jeff Smith
- Jenna Jacobson
- Steve Doyle
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