Wisconsin AB461: An Act to amend 71.52 (6); to create 71.05 (6) (b) 57. of the statutes; Relating to: an income tax subtraction for certain overtime compensation. (FE)

What the bill says

An Act to amend 71.52 (6); to create 71.05 (6) (b) 57. of the statutes; relating to: an income tax subtraction for qualified overtime compensation.

From the enrolled text, March 25, 2026:

An Act to amend 71.52 (6); to create 71.05 (6) (b) 57. of the statutes; relating to: an income tax subtraction for qualified overtime compensation. The people of the state of Wisconsin, represented in senate and assembly, do enact as follows: AB461,1Section 1. 71.05 (6) (b) 57. of the statutes is created to read: 71.05 (6) (b) 57. a. Subject to subd. 57. b. and c., for taxable years beginning after December 31, 2024, the amount that the claimant may deduct under section 225 of the Internal Revenue Code in effect for federal purposes on the claimant's federal income tax return for the taxable year to which the claim under this subdivision relates. b. For an individual who is a part-year resident or nonresident of this state, the subtraction under this subdivision for the taxable year may not exceed the amount that is calculated by multiplying the amount that the individual may deduct under section 225 of the Internal Revenue Code in effect for federal purposes on the individual's federal income tax return by a fraction the numerator of which is the individual's qualified overtime compensation that is taxable by this state and the denominator of which is the individual's total qualified overtime compensation. c. Notwithstanding 26 USC 225 (g), for taxable years beginning after December 31, 2028, a claimant …

Read the full official text

Sponsors

• Melotik, Paul (R, HD-022) · primary sponsor
• Donovan, Bob (R, HD-061)
• Franklin, Benjamin (R, HD-088)
• Callahan, Calvin (R, HD-035)
• Dittrich, Barbara (R, HD-099)
• Goeben, Joy (R, HD-005)
• Green, Chanz (R, HD-074)
• Jacobson, Brent (R, HD-087)
• Kaufert, Dean (R, HD-053)
• Knodl, Daniel (R, HD-024)
• Kreibich, Rob (R, HD-028)
• Mursau, Jeffrey (R, HD-036)

Latest actions

1. May 13, 2026: Failed to pass notwithstanding the objections of the Governor pursuant to Joint Rule 82
2. May 12, 2026: Placed on calendar 5-12-2026 pursuant to Joint Rule 82 (2)(a)
3. April 3, 2026: Report vetoed by the Governor on 4-3-2026
4. April 2, 2026: Presented to the Governor on 4-2-2026
5. March 25, 2026: Report correctly enrolled on 3-25-2026
6. March 18, 2026: Received from Senate concurred in
7. March 17, 2026: Ordered immediately messaged
8. March 17, 2026: Read a third time and concurred in, Ayes 21, Noes 12
9. March 17, 2026: Rules suspended to give bill its third reading
10. March 17, 2026: Ordered to a third reading

Votes

• Vote on AB0461 (March 17, 2026): 18 yea, 15 nay, passed
• CONCURRENCE (March 17, 2026): 21 yea, 12 nay, passed
• Vote on AB0461 (January 15, 2026): 52 yea, 44 nay, passed
• PASSAGE (January 15, 2026): 61 yea, 35 nay, passed

Common questions

What is AB461?

AB461 is a bill in the Wisconsin Legislature (2025-2026 Regular Session): An Act to amend 71.52 (6); to create 71.05 (6) (b) 57. of the statutes; Relating to: an income tax subtraction for certain overtime compensation. (FE).

What does AB461 do?

In its own words: An Act to amend 71.52 (6); to create 71.05 (6) (b) 57. of the statutes; relating to: an income tax subtraction for qualified overtime compensation.

What is the status of AB461?

Vetoed as of May 13, 2026. Latest action: Failed to pass notwithstanding the objections of the Governor pursuant to Joint Rule 82 (May 13, 2026).

Who sponsored AB461?

Melotik, Paul (R, HD-022), with 11 co-sponsors.

Where is the official record for AB461?

On the Wisconsin Legislature website: https://docs.legis.wisconsin.gov/2025/proposals/ab461