WI SB1015

Increases Wisconsin's earned income tax credit (EITC) to 34% of the federal EITC for all claimants with one or more qualifying children, up from 4% for one child and 11% for two children under current law.

Creates a new 15% EITC for eligible individuals with no qualifying children, a category that previously received no state EITC percentage.

Maintains the 34% rate for claimants with three or more qualifying children, matching existing law for that group.

Applies to taxable years beginning after December 31, 2025.

The credit remains refundable, meaning claimants receive any excess credit amount as a refund check.