SB1,4,33 1. On all taxable income from $0 to $7,500, 3.40 percent.
SB1,4,54 2. On all taxable income exceeding $7,500 but not exceeding $15,000, 3.95
5percent.
SB1,4,76 3. On all taxable income exceeding $15,000 but not exceeding $225,000, 4.28
7percent.
SB1,4,88 4. On all taxable income exceeding $225,000, 5.45 percent.
SB1,4,129 (c) The tax to be assessed, levied, and collected upon the taxable incomes of all
10fiduciaries, except fiduciaries of nuclear decommissioning trust or reserve funds, and
11single individuals and heads of households shall be computed at the following rates
12for taxable years beginning after December 31, 2024, and before January 1, 2026:
SB1,4,1313 1. On all taxable income from $0 to $7,500, 3.32 percent.
SB1,4,1514 2. On all taxable income exceeding $7,500 but not exceeding $15,000, 3.60
15percent.
SB1,4,1716 3. On all taxable income exceeding $15,000 but not exceeding $225,000, 3.76
17percent.
SB1,4,1818 4. On all taxable income exceeding $225,000, 4.35 percent.
SB1,4,2219 (d) The tax to be assessed, levied, and collected upon the taxable incomes of all
20fiduciaries, except fiduciaries of nuclear decommissioning trust or reserve funds, and
21single individuals and heads of households shall be computed at the rate of 3.25
22percent for taxable years beginning after December 31, 2025.
SB1,5 23Section 5 . 71.06 (1r) (a) of the statutes, as created by 2023 Wisconsin Act ....
24(this act), is repealed.
SB1,6
1Section 6 . 71.06 (1r) (b) of the statutes, as created by 2023 Wisconsin Act ....
2(this act), is repealed.
SB1,7 3Section 7 . 71.06 (1r) (c) of the statutes, as created by 2023 Wisconsin Act ....
4(this act), is repealed.
SB1,8 5Section 8 . 71.06 (1r) (d) of the statutes, as created by 2023 Wisconsin Act ....
6(this act), is renumbered 71.06 (1r).
SB1,9 7Section 9. 71.06 (2) (i) (intro.) of the statutes is amended to read:
SB1,5,98 71.06 (2) (i) (intro.) For joint returns, for taxable years beginning after
9December 31, 2012, and before January 1, 2023:
SB1,10 10Section 10 . 71.06 (2) (i) of the statutes is repealed.
SB1,11 11Section 11. 71.06 (2) (j) (intro.) of the statutes is amended to read:
SB1,5,1312 71.06 (2) (j) (intro.) For married persons filing separately, for taxable years
13beginning after December 31, 2012, and before January 1, 2023:
SB1,12 14Section 12 . 71.06 (2) (j) of the statutes is repealed.
SB1,13 15Section 13. 71.06 (2) (k) of the statutes is created to read:
SB1,5,1716 71.06 (2) (k) For joint returns, for taxable years beginning after December 31,
172022, and before January 1, 2024:
SB1,5,1818 1. On all taxable income from $0 to $10,000, 3.47 percent.
SB1,5,2019 2. On all taxable income exceeding $10,000 but not exceeding $20,000, 4.30
20percent.
SB1,5,2221 3. On all taxable income exceeding $20,000 but not exceeding $300,000, 4.79
22percent.
SB1,5,2323 4. On all taxable income exceeding $300,000, 6.55 percent.
SB1,14 24Section 14 . 71.06 (2) (k) of the statutes, as created by 2023 Wisconsin Act ....
25(this act), is repealed.
SB1,15
1Section 15. 71.06 (2) (km) of the statutes is created to read:
SB1,6,32 71.06 (2) (km) For married persons filing separately, for taxable years
3beginning after December 31, 2022, and before January 1, 2024:
SB1,6,44 1. On all taxable income from $0 to $5,000, 3.47 percent.
SB1,6,65 2. On all taxable income exceeding $5,000 but not exceeding $10,000, 4.30
6percent.
SB1,6,87 3. On all taxable income exceeding $10,000 but not exceeding $150,000, 4.79
8percent.
SB1,6,99 4. On all taxable income exceeding $150,000, 6.55 percent.
SB1,16 10Section 16 . 71.06 (2) (km) of the statutes, as created by 2023 Wisconsin Act
11.... (this act), is repealed.
SB1,17 12Section 17. 71.06 (2) (L) of the statutes is created to read:
SB1,6,1413 71.06 (2) (L) For joint returns, for taxable years beginning after December 31,
142023, and before January 1, 2025:
SB1,6,1515 1. On all taxable income from $0 to $10,000, 3.40 percent.
SB1,6,1716 2. On all taxable income exceeding $10,000 but not exceeding $20,000, 3.95
17percent.
SB1,6,1918 3. On all taxable income exceeding $20,000 but not exceeding $300,000, 4.28
19percent.
SB1,6,2020 4. On all taxable income exceeding $300,000, 5.45 percent.
SB1,18 21Section 18 . 71.06 (2) (L) of the statutes, as created by 2023 Wisconsin Act ....
22(this act), is repealed.
SB1,19 23Section 19. 71.06 (2) (Lm) of the statutes is created to read:
SB1,6,2524 71.06 (2) (Lm) For married persons filing separately, for taxable years
25beginning after December 31, 2023, and before January 1, 2025:
SB1,7,1
11. On all taxable income from $0 to $5,000, 3.40 percent.
SB1,7,32 2. On all taxable income exceeding $5,000 but not exceeding $10,000, 3.95
3percent.
SB1,7,54 3. On all taxable income exceeding $10,000 but not exceeding $150,000, 4.28
5percent.
SB1,7,66 4. On all taxable income exceeding $150,000, 5.45 percent.
SB1,20 7Section 20 . 71.06 (2) (Lm) of the statutes, as created by 2023 Wisconsin Act
8.... (this act), is repealed.
SB1,21 9Section 21 . 71.06 (2) (m) of the statutes is created to read:
SB1,7,1110 71.06 (2) (m) For joint returns, for taxable years beginning after December 31,
112024, and before January 1, 2026:
SB1,7,1212 1. On all taxable income from $0 to $10,000, 3.32 percent.
SB1,7,1413 2. On all taxable income exceeding $10,000 but not exceeding $20,000, 3.60
14percent.
SB1,7,1615 3. On all taxable income exceeding $20,000 but not exceeding $300,000, 3.76
16percent.
SB1,7,1717 4. On all taxable income exceeding $300,000, 4.35 percent.
SB1,22 18Section 22 . 71.06 (2) (m) of the statutes, as created by 2023 Wisconsin Act ....
19(this act), is repealed.
SB1,23 20Section 23. 71.06 (2) (mm) of the statutes is created to read:
SB1,7,2221 71.06 (2) (mm) For married persons filing separately, for taxable years
22beginning after December 31, 2024, and before January 1, 2026:
SB1,7,2323 1. On all taxable income from $0 to $5,000, 3.32 percent.
SB1,7,2524 2. On all taxable income exceeding $5,000 but not exceeding $10,000, 3.60
25percent.
SB1,8,2
13. On all taxable income exceeding $10,000 but not exceeding $150,000, 3.76
2percent.
SB1,8,33 4. On all taxable income exceeding $150,000, 4.35 percent.
SB1,24 4Section 24 . 71.06 (2) (mm) of the statutes, as created by 2023 Wisconsin Act
5.... (this act), is repealed.
SB1,25 6Section 25. 71.06 (2) (n) of the statutes is created to read:
SB1,8,87 71.06 (2) (n) For joint returns and married persons filing separately, for taxable
8years beginning after December 31, 2025, on all taxable income 3.25 percent.
SB1,26 9Section 26. 71.06 (2e) (a) of the statutes is amended to read:
SB1,9,510 71.06 (2e) (a) For taxable years beginning after December 31, 1998, and before
11January 1, 2000, the maximum dollar amount in each tax bracket, and the
12corresponding minimum dollar amount in the next bracket, under subs. (1m) and (2)
13(c) and (d), and for taxable years beginning after December 31, 1999, and before
14January 1, 2023,
the maximum dollar amount in each tax bracket, and the
15corresponding minimum dollar amount in the next bracket, under subs. (1n), (1p) (a)
16to (c), (1q) (a) and (b), and (2) (e), (f), (g) 1. to 3., (h) 1. to 3., (i) 1. and 2., and (j) 1. and
172., shall be increased each year by a percentage equal to the percentage change
18between the U.S. consumer price index for all urban consumers, U.S. city average,
19for the month of August of the previous year and the U.S. consumer price index for
20all urban consumers, U.S. city average, for the month of August 1997, as determined
21by the federal department of labor, except that for taxable years beginning after
22December 31, 2000, and before January 1, 2002, the dollar amount in the top bracket
23under subs. (1p) (c) and (d), (2) (g) 3. and 4. and (h) 3. and 4. shall be increased by a
24percentage equal to the percentage change between the U.S. consumer price index
25for all urban consumers, U.S. city average, for the month of August of the previous

1year and the U.S. consumer price index for all urban consumers, U.S. city average,
2for the month of August 1999, as determined by the federal department of labor,
3except that for taxable years beginning after December 31, 2011, the adjustment may
4occur only if the resulting amount is greater than the corresponding amount that was
5calculated for the previous year.
SB1,27 6Section 27 . 71.06 (2e) (a) of the statutes, as affected by 2023 Wisconsin Act ....
7(this act), is amended to read:
SB1,9,258 71.06 (2e) (a) For taxable years beginning after December 31, 1998, and before
9January 1, 2000, the maximum dollar amount in each tax bracket, and the
10corresponding minimum dollar amount in the next bracket, under subs. (1m) and (2)
11(c) and (d), and for taxable years beginning after December 31, 1999, and before
12January 1, 2023, the maximum dollar amount in each tax bracket, and the
13corresponding minimum dollar amount in the next bracket, under subs. (1n), (1p) (a)
14to (c), (1q) (a) and (b), and (2) (e), (f), (g) 1. to 3., and (h) 1. to 3., (i) 1. and 2., and (j)
151. and 2.,
shall be increased each year by a percentage equal to the percentage change
16between the U.S. consumer price index for all urban consumers, U.S. city average,
17for the month of August of the previous year and the U.S. consumer price index for
18all urban consumers, U.S. city average, for the month of August 1997, as determined
19by the federal department of labor, except that for taxable years beginning after
20December 31, 2000, and before January 1, 2002, the dollar amount in the top bracket
21under subs. (1p) (c) and (d), (2) (g) 3. and 4. and (h) 3. and 4. shall be increased by a
22percentage equal to the percentage change between the U.S. consumer price index
23for all urban consumers, U.S. city average, for the month of August of the previous
24year and the U.S. consumer price index for all urban consumers, U.S. city average,
25for the month of August 1999, as determined by the federal department of labor,

1except that for taxable years beginning after December 31, 2011, the adjustment may
2occur only if the resulting amount is greater than the corresponding amount that was
3calculated for the previous year.
SB1,28 4Section 28. 71.06 (2e) (b) of the statutes is amended to read:
SB1,10,165 71.06 (2e) (b) For taxable years beginning after December 31, 2009, and before
6January 1, 2023,
the maximum dollar amount in each tax bracket, and the
7corresponding minimum dollar amount in the next bracket, under subs. (1p) (d), (1q)
8(c), and (2) (g) 4., (h) 4., (i) 3., and (j) 3., and the dollar amount in the top bracket under
9subs. (1p) (e), (1q) (d), and (2) (g) 5., (h) 5., (i) 4., and (j) 4., shall be increased each year
10by a percentage equal to the percentage change between the U.S. consumer price
11index for all urban consumers, U.S. city average, for the month of August of the
12previous year and the U.S. consumer price index for all urban consumers, U.S. city
13average, for the month of August 2008, as determined by the federal department of
14labor, except that for taxable years beginning after December 31, 2011, the
15adjustment may occur only if the resulting amount is greater than the corresponding
16amount that was calculated for the previous year.
SB1,29 17Section 29 . 71.06 (2e) (b) of the statutes, as affected by 2023 Wisconsin Act ....
18(this act), is amended to read:
SB1,11,519 71.06 (2e) (b) For taxable years beginning after December 31, 2009, and before
20January 1, 2023, the maximum dollar amount in each tax bracket, and the
21corresponding minimum dollar amount in the next bracket, under subs. (1p) (d), (1q)
22(c),
and (2) (g) 4., and (h) 4., (i) 3., and (j) 3., and the dollar amount in the top bracket
23under subs. (1p) (e), (1q) (d), and (2) (g) 5. , and (h) 5., (i) 4., and (j) 4., shall be increased
24each year by a percentage equal to the percentage change between the U.S. consumer
25price index for all urban consumers, U.S. city average, for the month of August of the

1previous year and the U.S. consumer price index for all urban consumers, U.S. city
2average, for the month of August 2008, as determined by the federal department of
3labor, except that for taxable years beginning after December 31, 2011, the
4adjustment may occur only if the resulting amount is greater than the corresponding
5amount that was calculated for the previous year.
SB1,30 6Section 30. 71.06 (2e) (be) of the statutes is created to read:
SB1,11,167 71.06 (2e) (be) 1. For taxable years beginning after December 31, 2022, and
8before January 1, 2024, the maximum dollar amount in each tax bracket, and the
9corresponding minimum dollar amount in the next bracket, under subs. (1r) (a) 1.
10and 2. and (2) (k) 1. and 2. and (km) 1. and 2., shall be increased by a percentage equal
11to the percentage change between the U.S. consumer price index for all urban
12consumers, U.S. city average, for the month of August of the previous year and the
13U.S. consumer price index for all urban consumers, U.S. city average, for the month
14of August 1997, as determined by the federal department of labor, except that the
15adjustment may occur only if the resulting amount is greater than the corresponding
16amount that was calculated for the previous year.
SB1,12,217 2. For taxable years beginning after December 31, 2022, and before January
181, 2024, the maximum dollar amount in each tax bracket, and the corresponding
19minimum dollar amount in the next bracket, under subs. (1r) (a) 3. and (2) (k) 3. and
20(km) 3., and the dollar amount in the top bracket under subs. (1r) (a) 4. and (2) (k)
214. and (km) 4., shall be increased by a percentage equal to the percentage change
22between the U.S. consumer price index for all urban consumers, U.S. city average,
23for the month of August of the previous year and the U.S. consumer price index for
24all urban consumers, U.S. city average, for the month of August 2008, as determined
25by the federal department of labor, except that the adjustment may occur only if the

1resulting amount is greater than the corresponding amount that was calculated for
2the previous year.
SB1,31 3Section 31 . 71.06 (2e) (be) of the statutes, as created by 2023 Wisconsin Act
4.... (this act), is repealed.
SB1,32 5Section 32. 71.06 (2e) (bm) of the statutes is created to read:
SB1,12,156 71.06 (2e) (bm) 1. For taxable years beginning after December 31, 2023, and
7before January 1, 2025, the maximum dollar amount in each tax bracket, and the
8corresponding minimum dollar amount in the next bracket, under subs. (1r) (b) 1.
9and 2. and (2) (L) 1. and 2. and (Lm) 1. and 2., shall be increased by a percentage equal
10to the percentage change between the U.S. consumer price index for all urban
11consumers, U.S. city average, for the month of August of the previous year and the
12U.S. consumer price index for all urban consumers, U.S. city average, for the month
13of August 1997, as determined by the federal department of labor, except that the
14adjustment may occur only if the resulting amount is greater than the corresponding
15amount that was calculated for the previous year.
SB1,13,216 2. For taxable years beginning after December 31, 2023, and before January
171, 2025, the maximum dollar amount in each tax bracket, and the corresponding
18minimum dollar amount in the next bracket, under subs. (1r) (b) 3. and (2) (L) 3. and
19(Lm) 3., and the dollar amount in the top bracket under subs. (1r) (b) 4. and (2) (L)
204. and (Lm) 4., shall be increased by a percentage equal to the percentage change
21between the U.S. consumer price index for all urban consumers, U.S. city average,
22for the month of August of the previous year and the U.S. consumer price index for
23all urban consumers, U.S. city average, for the month of August 2008, as determined
24by the federal department of labor, except that the adjustment may occur only if the

1resulting amount is greater than the corresponding amount that was calculated for
2the previous year.
SB1,33 3Section 33 . 71.06 (2e) (bm) of the statutes, as created by 2023 Wisconsin Act
4.... (this act), is repealed.
SB1,34 5Section 34. 71.06 (2e) (bs) of the statutes is created to read:
SB1,13,156 71.06 (2e) (bs) 1. For taxable years beginning after December 31, 2024, and
7before January 1, 2026, the maximum dollar amount in each tax bracket, and the
8corresponding minimum dollar amount in the next bracket, under subs. (1r) (c) 1.
9and 2. and (2) (m) 1. and 2. and (mm) 1. and 2., shall be increased by a percentage
10equal to the percentage change between the U.S. consumer price index for all urban
11consumers, U.S. city average, for the month of August of the previous year and the
12U.S. consumer price index for all urban consumers, U.S. city average, for the month
13of August 1997, as determined by the federal department of labor, except that the
14adjustment may occur only if the resulting amount is greater than the corresponding
15amount that was calculated for the previous year.
SB1,14,216 2. For taxable years beginning after December 31, 2024, and before January
171, 2026, the maximum dollar amount in each tax bracket, and the corresponding
18minimum dollar amount in the next bracket, under subs. (1r) (c) 3. and (2) (m) 3. and
19(mm) 3., and the dollar amount in the top bracket under subs. (1r) (c) 4. and (2) (m)
204. and (mm) 4., shall be increased by a percentage equal to the percentage change
21between the U.S. consumer price index for all urban consumers, U.S. city average,
22for the month of August of the previous year and the U.S. consumer price index for
23all urban consumers, U.S. city average, for the month of August 2008, as determined
24by the federal department of labor, except that the adjustment may occur only if the

1resulting amount is greater than the corresponding amount that was calculated for
2the previous year.
SB1,35 3Section 35 . 71.06 (2e) (bs) of the statutes, as created by 2023 Wisconsin Act
4.... (this act), is repealed.
SB1,36 5Section 36. 71.06 (2m) of the statutes is amended to read:
SB1,14,96 71.06 (2m) Rate changes. If a rate under sub. (1), (1m), (1n), (1p), (1q), (1r),
7or (2) changes during a taxable year, the taxpayer shall compute the tax for that
8taxable year by the methods applicable to the federal income tax under section 15 of
9the Internal Revenue Code.
SB1,37 10Section 37 . 71.06 (2m) of the statutes, as affected by 2023 Wisconsin Act ....
11(this act), is amended to read:
SB1,14,1512 71.06 (2m) Rate changes. If a rate under sub. (1), (1m), (1n), (1p), (1q), (1r),
13or (2) changes during a taxable year, the taxpayer shall compute the tax for that
14taxable year by the methods applicable to the federal income tax under section 15 of
15the Internal Revenue Code.
SB1,38 16Section 38. 71.06 (2s) (d) of the statutes is amended to read:
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