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Bill

SB 929

Relating to: subtraction for certain income of members of the National Guard and Reserves. (FE)

2025-2026 Regular Session Introduced by Dan Feyen and 3 co-sponsors

Wisconsin bill would allow National Guard and Reserve members to subtract qualifying military income from state taxes, reducing their tax burden but also state revenue.

Representative Doyle added as a cosponsor
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WeVote Research Nonpartisan
Bill Summary · SB 929

Legislative bill overview

SB 929 proposes a state income tax subtraction for members of the National Guard and Reserves, allowing them to exclude certain income from Wisconsin taxable income. The bill received unanimous support from the Joint Survey Committee on Tax Exemptions but ultimately failed to pass the full Senate in March 2026.

Why is this important

This measure would reduce state income tax liability for military service members, effectively providing tax relief to National Guard and Reserve personnel. The policy recognizes military service as a public contribution while affecting state tax revenue and creating a precedent for income-based tax exemptions.

Potential points of contention

  • Revenue impact: Any income tax subtraction reduces state revenue that could otherwise fund schools, infrastructure, or other programs; the fiscal cost of this exemption is unclear from available information
  • Equity concerns: Questions about whether tax benefits should favor one occupational group over others (nurses, firefighters, teachers, etc.) or whether support should be universal rather than tax-based
  • Definition scope: Ambiguity about which income qualifies ("certain income") and whether it applies only to military pay, bonuses, or broader earnings during service periods

Compiled from official sources — confirm details with the bill’s official record.

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