Green Bay Reporter

The new bill authored by State Rep. Elijah R. Behnke in the Wisconsin Assembly seeks to provide tax relief for elementary and secondary school teachers by allowing income tax subtractions for eligible expenses, according to the Wisconsin State Assembly.

According to the Wisconsin State Legislature's official website, the bill was described as follows: "an income tax subtraction for certain expenses paid by a school teacher. (FE)".

The following is our breakdown, based on the actual bill text, and may include interpretation to clarify its provisions.

In essence, this bill establishes a state income tax subtraction for eligible expenses incurred by elementary or secondary school teachers, similar to federal tax regulations. Teachers can subtract up to $300 in expenses paid during the taxable year for costs such as professional development and classroom supplies, aligning with the federal deduction under 26 USC 62. The subtraction is applicable regardless of whether the teacher claims these expenses on federal taxes. This provision is effective for taxable years beginning after Dec. 31, 2024. The bill may also be evaluated by the Joint Survey Committee on Tax Exemptions for further insights.

The bill was co-authored by Senator Dan Feyen (Republican-20th District), Representative Deb Andraca (Democrat-23rd District), Representative Mike Bare (Democrat-80th District), Representative Barbara Dittrich (Republican-99th District), Representative Bob G. Donovan (Republican-61st District). It was co-sponsored by Senator Kristin Dassler-Alfheim (Democrat-18th District), Senator Rob Hutton (Republican-5th District), and Senator Van H. Wanggaard (Republican-21st District), along 21 other co-sponsors.

Elijah R. Behnke has co-authored or authored another 31 bills since the beginning of the 2025 session, with none of them being enacted.

Behnke graduated from Toccoa Falls College in 2005 with an AA.

Behnke, a Republican, was elected to the Wisconsin State Assembly in 2025 to represent the state's 6th Assembly district, replacing previous state representative Peter Schmidt.

In Wisconsin, the legislative process starts when a senator, constituent, group, or agency proposes an idea for a bill. After drafting, the bill is introduced, numbered, and referred to a committee for review and public input. If approved, it moves through three readings and votes in both the Senate and Assembly. Once both chambers pass the same version, the bill goes to the governor, who can sign it, veto it, or let it become law without a signature. Only a small share of bills introduced each session ultimately become law. You can learn more about the Wisconsin legislative process here.

Bill Number	Date Introduced	Short Description
AB64	02/24/2025	An income tax subtraction for certain expenses paid by a school teacher. (FE)
AB42	02/17/2025	Local regulation of fowl
AB38	02/17/2025	An income tax exemption for cash tips paid to an employee. (FE)
AB36	02/17/2025	Law enforcement and firefighter annuitants in the Wisconsin Retirement System who are rehired by a participating employer. (FE)
AB30	02/17/2025	Prohibiting a foreign adversary from acquiring agricultural or forestry land in this state
AB26	02/17/2025	Battery or threat to jurors and providing a penalty
AB18	02/06/2025	Fee waivers for state park vehicle admission receipts to pupils with Every Kid Outdoors passes. (FE)
AB4	02/03/2025	Required instruction in civics in the elementary and high school grades, high school graduation requirements, and private school educational program criteria. (FE)
AB3	02/03/2025	Incorporating cursive writing into the state model English language arts standards and requiring cursive writing in elementary grades. (FE)