Senate Bill 69 proposes the creation of a new state income tax deduction for elementary and secondary school teachers in Wisconsin, allowing them to subtract up to $300 for certain eligible expenses incurred during the taxable year. These expenses include costs related to professional development courses, books, and classroom supplies, mirroring the existing federal tax deduction provisions. Importantly, teachers can claim this state deduction regardless of whether they have claimed the corresponding federal deduction.

The bill introduces new legal language under section 71.05 (6) (b) 57. of the statutes, specifying that the deduction applies to expenses defined under federal law (26 USC 62 (a) (2) (D)) and that it is available for taxable years beginning after December 31, 2024. This initiative aims to provide additional financial support to educators by recognizing their out-of-pocket expenses for classroom-related costs.