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 federal tax deduction currently available to teachers. Importantly, the bill stipulates that teachers can claim this state deduction regardless of whether they have claimed the corresponding federal deduction.

The specific legal language introduced in the bill is found in Section 1, which creates a new statute, 71.05 (6) (b) 57., detailing the eligibility criteria and the nature of the expenses that qualify for the deduction. This initiative aims to provide financial relief to educators by recognizing and supporting their out-of-pocket expenses for classroom-related costs. Additionally, the bill may be reviewed by the Joint Survey Committee on Tax Exemptions due to its implications on state tax policy.