WI AB913

Creates a Wisconsin state income tax subtraction for basic pay received by National Guard and U.S. armed forces reserve component members for federally required drills and field exercises under 37 USC 204(a)(2)

Allows reserve component members to subtract inactive-duty training compensation received under 37 USC 206 or 206a from state taxable income

Applies to taxable years beginning after December 31, 2025

Expands existing tax benefits, which currently only cover reserve members called into active federal service or special state service, and active duty military personnel