WI AB64

Creates a Wisconsin state income tax deduction of up to $300 for elementary and secondary school teachers for out-of-pocket classroom expenses, including books, supplies, and professional development courses

Applies to taxable years beginning after December 31, 2024

Mirrors the existing federal educator expense deduction under 26 USC 62, using the same eligibility criteria and expense categories

Teachers may claim the state deduction regardless of whether they also claim the federal deduction

Referred to the Committee on Ways and Means; may also be reviewed by the Joint Survey Committee on Tax Exemptions