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WI AB665
Bill
Status
Introduced
11/19/2025
Primary Sponsor
Joy Goeben
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AI Summary
- Creates a Wisconsin state income tax subtraction for charitable contributions made by taxpayers who claim the federal standard deduction rather than itemizing
- Limits the subtraction to $1,000 for individual filers and $2,000 for married couples filing jointly
- Applies only to contributions made via cash, check, credit card, or similar payment methods to qualifying charitable organizations under IRC section 170(b)(1)(A)
- Excludes contributions to donor advised funds and supporting organizations from eligibility
- Takes effect for taxable years beginning after December 31, 2025, with prorated amounts for part-year and nonresident taxpayers based on Wisconsin income ratio
Legislative Description
Subtraction of charitable contributions by non-itemizers. (FE)
Last Action
Fiscal estimate received
12/12/2025
Committee Referrals
Ways and Means11/19/2025
Full Bill Text
No bill text available