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 new legal language introduced in the bill specifies the creation of section 71.05 (6) (b) 57. of the statutes, which outlines the eligibility criteria and the nature of the expenses that qualify for the deduction. This initiative aims to provide additional financial support to educators, acknowledging their out-of-pocket expenses for classroom-related costs. The bill may also be reviewed by the Joint Survey Committee on Tax Exemptions due to its implications on state tax policy.