LRB-0413/2
MES:jld:rs
2009 - 2010 LEGISLATURE
February 27, 2009 - Introduced by Representatives Roth, Young, Kaufert,
Ballweg, Benedict, Bies, Brooks, Cullen, Davis, Gunderson, Gundrum,
Kerkman, LeMahieu, Lothian, Mursau, Murtha, Nass, Nerison, Nygren, A.
Ott, J. Ott, Petersen, Richards, Ripp, Spanbauer, Stone, Strachota, Suder,
Tauchen, Townsend, Van Roy, Vos, A. Williams, Ziegelbauer
and Zipperer,
cosponsored by Senators Hopper, Erpenbach, Darling, Harsdorf, Kedzie, A.
Lasee, Lassa, Lazich, Leibham, Olsen, Schultz
and Wirch. Referred to
Committee on Education.
AB99,1,5 1An Act to create 71.05 (6) (b) 47. and subchapter XVI of chapter 71 [precedes
271.98] of the statutes; relating to: adopting federal law as it relates to an
3income tax deduction for certain educators and creating an individual income
4tax deduction for educators who use their own funds to purchase classroom
5educational supplies.
Analysis by the Legislative Reference Bureau
For taxable years beginning after December 31, 2008, this bill adopts, for state
income and franchise tax purposes, a provision of the Internal Revenue Code (IRC)
allowing an individual income tax deduction for certain expenses of elementary and
secondary school teachers. This federal law does not apply to taxable years
beginning after December 31, 2009.
For taxable years beginning after December 31, 2008, this bill creates an
individual income tax deduction for an amount of up to $250 that is paid by an eligible
educator for educational materials or supplies for use in a public school, a private
school, a tribal school, or a charter school. The bill defines "eligible educator" as an
individual who is a teacher, instructor, counselor, principal, or aide in a school for at
least 900 hours in the taxable year to which the claim relates. Under the bill, the
deduction may not be claimed in any year for which an individual may claim the
deduction to which the IRC update in this bill applies. In the past, the federal
government has extended this federal deduction upon its expiration.

Because this bill relates to an exemption from state or local taxes, it may be
referred to the Joint Survey Committee on Tax Exemptions for a report to be printed
as an appendix to the bill.
For further information see the state and local fiscal estimate, which will be
printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB99, s. 1 1Section 1. 71.05 (6) (b) 47. of the statutes is created to read:
AB99,2,62 71.05 (6) (b) 47. Except as provided in subd. 47. f., for taxable years beginning
3after December 31, 2008, an amount up to $250 paid for educational supplies, in the
4taxable year to which the claim relates, by a claimant who is an eligible educator at
5a school. In this subdivision, the following terms have the following meanings and
6the following conditions apply:
AB99,2,117 a. "Educational supplies" means books, supplies, other than nonathletic
8supplies for courses of instruction in health or physical education, computer
9equipment, including related software and services, and other equipment and
10supplementary materials that are purchased and used by an eligible educator in the
11classroom.
AB99,2,1412 b. "Eligible educator" means an individual who is a teacher, instructor,
13counselor, principal, or aide in a school for at least 900 hours in the taxable year to
14which the claim relates.
AB99,2,1715 c. "School" means a public school, as specified in s. 115.01 (1); a private school,
16as specified in s. 115.001 (3r); a tribal school; or a charter school, as specified in s.
17115.001 (1).
AB99,3,418 d. "Tribal school" means an institution with an educational program that has
19as its primary purpose providing education in any grade or grades from kindergarten

1to 12 and that is controlled by the elected governing body of a federally recognized
2American Indian tribe or band in Wisconsin or by a tribal educational authority
3established under the laws of a federally recognized American Indian tribe or band
4in Wisconsin.
AB99,3,165 e. For a claimant who is a nonresident or part-year resident of this state,
6multiply the amount for which the claimant is eligible under subd. 47. (intro.) by a
7fraction, the numerator of which is the individual's wages, salary, tips, unearned
8income, and net earnings from a trade or business that are taxable by this state and
9the denominator of which is the individual's total wages, salary, tips, unearned
10income, and net earnings from a trade or business. In this subd. 47. e., for married
11persons filing separately "wages, salary, tips, unearned income, and net earnings
12from a trade or business" means the separate wages, salary, tips, unearned income,
13and net earnings from a trade or business of each spouse, and for married persons
14filing jointly "wages, salary, tips, unearned income, and net earnings from a trade or
15business" means the total wages, salary, tips, unearned income, and net earnings
16from a trade or business of both spouses.
AB99,3,1817 f. This subdivision does not apply to any taxable year for which an individual
18may claim a deduction under section 62 (a) (2) (D) of the Internal Revenue Code.
AB99, s. 2 19Section 2. Subchapter XVI of chapter 71 [precedes 71.98] of the statutes is
20created to read:
AB99,3,2121 Chapter 71
AB99,3,2322 subchapter xvi
23 Internal revenue code update
AB99,3,25 2471.98 Internal Revenue Code update. The following federal laws, to the
25extent that they apply to the Internal Revenue Code, apply to this chapter:
AB99,4,3
1(1) Certain expenses of teachers. For taxable years beginning after December
231, 2008, section 62 (a) (2) (D) of the Internal Revenue Code, relating to certain
3expenses of elementary and secondary school teachers.
AB99,4,44 (End)
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