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 align with those recognized under federal law, including costs for professional development courses, books, and classroom supplies. Importantly, teachers can claim this deduction for state income tax purposes regardless of whether they have claimed a similar deduction on their federal income tax returns.

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 financial relief to educators by recognizing their out-of-pocket expenses, thereby supporting their professional development and classroom needs.