Wisconsin income and taxes

Wages and cash benefits can be components of household money income. Census income is measured before taxes, so tax relief alone is not an increase in this statistic; the provision does not determine the statewide median. This relationship does not establish causation. Actions after the fact’s measurement period cannot explain its earlier value.

Retained Wisconsin evidence context: Median household income. This record’s connection to the topic does not establish an effect on the measured result.

Currently, the state minimum wage law requires that employers pay the applicable minimum wage set in statute to their employees and that employers keep certain records that include hours of employment and wages for employees. This bill exempts from these requirements individuals who have entered into a contract to play minor league baseball and who are compensated under a collective bargaining agreement that expressly provides for wages and working conditions. Also under current law, the Department of Workforce Development must classify by rule periods of work as periods to be paid at an employee’s regular rate of pay and periods to be paid at an overtime rate of at least one and one−half times that regular rate. DWD has promulgated rules requiring employers to pay overtime pay for all hours worked in excess of 40 hours per week and to keep certain records that include hours of employment and wages for employees but exempting certain employees from the overtime pay requirements. This bill exempts from these overtime pay and recordkeeping requirements individuals who have entered into a contract to play minor league baseball and who are compensated under a collective bargaining agreement that expressly provides for wages and working conditions.

Wages and cash benefits can be components of household money income. Census income is measured before taxes, so tax relief alone is not an increase in this statistic; the provision does not determine the statewide median. This relationship does not establish causation. Actions after the fact’s measurement period cannot explain its earlier value.

Retained Wisconsin evidence context: Median household income. This record’s connection to the topic does not establish an effect on the measured result.

This bill changes the maximum number of weeks of regular unemployment insurance (UI) benefits payable to an eligible claimant who is totally unemployed to an amount that varies depending upon the seasonally adjusted statewide unemployment rate. Currently, the maximum number of weeks of regular UI benefits payable to an eligible claimant who is totally unemployed and who earns sufficient wages to qualify for those benefits is fixed at 26 weeks. AB153,2,59 Under the bill, the maximum number of weeks available to claimants is determined monthly, based upon the unemployment rate using the most recently available federal data. Once a claimant begins a benefit year, the claimant's maximum number of weeks of regular benefits is fixed for that benefit year. Because the maximum number of weeks of state supplemental benefits payable to a claimant is calculated in part based upon the maximum number of weeks of regular benefits payable to a claimant, the change also affects the maximum number of weeks of state supplemental benefits payable to a claimant. Under the bill, the maximum number of weeks of regular benefits for total unemployment is determined as follows: - See PDF for table

Wages and cash benefits can be components of household money income. Census income is measured before taxes, so tax relief alone is not an increase in this statistic; the provision does not determine the statewide median. This relationship does not establish causation. Actions after the fact’s measurement period cannot explain its earlier value.

Retained Wisconsin evidence context: Median household income. This record’s connection to the topic does not establish an effect on the measured result.

This bill changes the maximum number of weeks of regular unemployment insurance (UI) benefits payable to an eligible claimant who is totally unemployed to an amount that varies depending upon the seasonally adjusted statewide average unemployment rate for the first or third calendar quarter immediately preceding the beginning of the claimant's benefit year. Currently, the maximum number of weeks of regular UI benefits payable to an eligible claimant who is totally unemployed and who earns sufficient wages to qualify for those benefits is fixed at 26 weeks. AB937,2,69 Under the bill, the maximum number of weeks for claimants whose benefit years begin during the first half of a given year is based upon the unemployment rate for the third quarter of the preceding year, and the maximum number of weeks for claimants whose benefit years begin during the second half of a given year is based upon the unemployment rate for the first quarter of that year. Once a claimant begins a benefit year, the claimant's maximum number of weeks of regular benefits is fixed for that benefit year. Because the maximum number of weeks of state supplemental benefits payable to a claimant is calculated in part based upon the maximum number of weeks of regular benefits payable to a claimant, the change also affects the maximum number of weeks of state supplemental benefits payable to a claimant. Under the bill, the maximum number of weeks of regular benefits for total unemployment is determined as follows: - See PDF for table

Wages and cash benefits can be components of household money income. Census income is measured before taxes, so tax relief alone is not an increase in this statistic; the provision does not determine the statewide median. This relationship does not establish causation. Actions after the fact’s measurement period cannot explain its earlier value.

Retained Wisconsin evidence context: Median household income. This record’s connection to the topic does not establish an effect on the measured result.

This bill makes various changes to the unemployment insurance and worker’s compensation laws, as follows: Unemployment insurance; substantial fault Under current law, a claimant for UI benefits whose work is terminated by his or her employer for substantial fault by the claimant connected with the claimant’s work is ineligible to receive UI benefits until the claimant satisfies certain requalification criteria. With certain exceptions, current law defines “substantial fault” to include those acts or omissions of a claimant over which the claimant exercised reasonable control and that violate reasonable requirements of the claimant’s employer. This bill repeals this provision on substantial fault. Unemployment insurance; misconduct Under current law, a claimant for UI benefits whose work is terminated by his or her employer for misconduct by the claimant connected with the claimant’s work is ineligible to receive UI benefits until the claimant satisfies certain requalification criteria, and the claimant’s wages paid by the employer that terminates the claimant for misconduct are excluded for purposes of calculating benefit entitlement. Current law defines “misconduct” using a general, common law standard derived from Boynton Cab Co. v. Neubeck, 237 Wis. 249 (1941), and enumerates several specific types of conduct that also constitute misconduct. Under one of these specific provisions, misconduct includes 1) absenteeism on more than two occasions within the 120-day period before the date of the claimant’s termination, unless otherwise specified by his or her employer in an employment manual of which the claimant has acknowledged receipt with his or her signature, or 2) excessive tardiness by a claimant in violation of a policy of the employer that has been communicated to

Wages and cash benefits can be components of household money income. Census income is measured before taxes, so tax relief alone is not an increase in this statistic; the provision does not determine the statewide median. This relationship does not establish causation. Actions after the fact’s measurement period cannot explain its earlier value.

Retained Wisconsin evidence context: Median household income. This record’s connection to the topic does not establish an effect on the measured result.

Currently, the state minimum wage law requires that employers pay the applicable minimum wage set in statute to their employees. Under that law, the current minimum wage for non-tipped employees is $7.25 per hour and for tipped employees is $2.33 per hour. This bill raises the minimum wage for non-tipped employees and for tipped employees. However, the bill establishes a longer timeline for small employers to be required to pay the same minimum wage as large employers. Under the bill, a “small employer” is defined as one that employs 50 or fewer employees. The bill raises the minimum wage to $15 per hour for non-tipped employees of large employers on the effective date of the bill and by $1.25 per hour on each successive January 1 until 2030, when it is set at a standard minimum wage of $20 per hour. The bill raises the minimum wage to $7.50 per hour for tipped employees of large employers on the effective date of the bill and by 50 cents per hour on each successive January 1 until 2031, when it is set at a minimum of $10 per hour. Thereafter the tipped minimum wage generally is set at one-half the standard minimum wage. The bill raises the minimum wage to $15 per hour for non-tipped employees of small employers on the effective date of the bill and by 75 cents per hour on each successive January 1 until 2034, when it is set at the standard minimum wage then in effect. The bill also raises the minimum wage to $6.50 per hour for tipped employees of small employers on the effective date of the bill and by 50 cents per hour on each successive January 1 until 2034, when it is set at one-half the standard minimum wage then in effect. The table below illustrates the progression of the minimum wage between the current minimum wage and January 1, 2034. - See PDF for table - See

The introduced bill would require Wisconsin to achieve 100% clean electricity production by 2050 and change power-plant approval priorities and electricity standards. The in-state production requirement is the connection to the generation-mix fact. Natural-gas share is gas-fired electricity-industry net generation divided by total in-state generation covered by EIA Table 5. The denominator excludes estimated small-scale generation outside that table. Gas-fired plants or other in-state generation resources concern this mix; procurement targets and authorizations are distinct from an operating plant or measured output. This relationship does not establish causation. Actions after the fact’s measurement period cannot explain its earlier value.

Retained Wisconsin evidence context: Natural gas share of in-state electricity generation. This record’s connection to the topic does not establish an effect on the measured result.

This bill creates an office of sustainability and clean energy and establishes clean electricity and emissions standards that must be met by specific dates. Office of sustainability and clean energy The bill creates in the Department of Administration an office of sustainability and clean energy. The secretary of administration must direct the office of sustainability and clean energy to establish, using rigorous sector-based modeling, an economy-wide decarbonization roadmap that incorporates, as appropriate, the state’s clean energy plan issued in 2022. The roadmap must be updated periodically. Emissions standards The bill provides that, by 2050, the state must achieve 100 percent clean electricity production and emit no more carbon into the atmosphere than can be removed economy-wide. Carbon-free and renewable energy standards Current law generally requires electric providers, which include electric utilities and retail electric cooperatives, to ensure that, in a given year, a certain specified percentage of the electricity sold to customers and members is generated from renewable resources. The bill creates a definition of “carbon-free energy” and requires that for the years 2030 to 2034, electric providers and certain state agencies have a minimum carbon-free energy percentage of 50 percent. Later, the bill requires electric providers and certain state agencies to have the following minimum carbon-free energy percentages: 1) for the years 2035 to 2039, 65 percent; 2) for the years 2040 to 2044, 80 percent; 3) for the years 2045 to 2049, 90 percent, and 4) for 2050 and each year thereafter, 100 percent. The bill requires each electric provider to submit a transition plan to PSC that includes the electric provider’s plan for satisfying the carbon-free energy percentage requirements. The transition plan must identify electric generating facilities that the electric provider proposes to add or retire. PSC may approve a transition plan only if certain criteria are satisfied, including that any continued use of an electric generating facility that is not a carbon-free facility is the most cost-effective decision for customers and that any retirements of such facilities are the most cost-effective decisions for customers. In addition, the bill creates a definition of “specified renewable energy” and requires that for the years 2030 to 2034, each electric provider have a minimum specified renewable energy percentage of 20 percent. Later, the bill requires electric providers to have a minimum specified renewable energy percentage of 40 percent for the years 2035 to 2039, and to have a minimum specified renewable energy percentage of 60 percent for 2040 and each year thereafter. If an electric provider violates either the minimum carbon-free energy percentage requirement or the minimum specified renewable energy percentage requirement, PSC may order the electric provider to engage in activities that would satisfy the requirement. An electric provider that violates such an order is subject to a forfeiture in an amount not to exceed the estimated cost of the electric provider to satisfy the requirement for which the order was issued. Also, under current law, a person seeking to construct a large electric generating facility having a nominal capacity of 100 megawatts or more or a high-voltage transmission line must obtain a CPCN from PSC. The bill requires PSC to, in taking action on CPCN applications, prioritize applications for facilities that minimize greenhouse gas emissions. Further, the bill requires PSC to make all of the following determinations to approve an application for a CPCN for a large electric generating facility: 1) that the proposed facility will not impede the applicant’s ability to satisfy the bill’s minimum carbon-free energy percentage requirement or minimum specified renewable energy percentage requirement; 2) that the applicant agreed to pay laborers, ironworkers, technicians, and mechanics the prevailing wage or the rate under an applicable collective bargaining agreement, whichever is greater; 3) that locations where other large electric generating facilities have been retired are used to the extent practicable; 4) that persons who previously worked at other large electric generating facilities that have been retired will be hired to the extent practicable; 5) that persons residing in this state will be hired to the extent practicable; and 6) that persons residing in the municipality where the large electric generating facility will be located will perform at least 15 percent of the labor hours on the project, to the extent practicable. Also, the bill allows PSC to determine that a proposed facility or high-voltage transmission does not satisfy certain requirements for granting a CPCN related to air pollution impact even if the proposed facility or high-voltage transmission line satisfies current state air pollution laws. The bill also prohibits PSC from issuing a certificate of authority (CA) to an electric utility for a project unless PSC determines that issuing the CA will not impede the ability of the electric utility to satisfy the bill’s minimum carbon-free energy percentage requirement or minimum specified renewable energy percentage requirement. Under current law, a public utility must obtain a CA from PSC to construct, extend, improve, or add to its existing facilities. Under the bill, the office of sustainability and clean energy is directed to create, using rigorous sector-based modeling, an economy-wide decarbonization roadmap. The roadmap is to be updated periodically. Apprentice utilization standards Under the bill, a contractor or subcontractor on a construction project of certain electric-generating facilities with estimated construction costs of not less than $10,000,000 must make a good faith effort to utilize specific percentages of registered apprentices on the projects. A contractor or subcontractor that does not meet the utilization thresholds must provide a written explanation to the Department of Workforce Development of the good faith effort to meet the requirement accompanied by supporting documentation. Failure to provide the explanation and supporting documentation subjects the contractor or subcontractor to forfeiture.

Gross rent includes contract rent and tenant-paid utilities. Rental protections, assistance, and housing supply concern components of rental-market conditions; they do not set Wisconsin’s median rent. This relationship does not establish causation. Actions after the fact’s measurement period cannot explain its earlier value.

Retained Wisconsin evidence context: Median gross rent. This record’s connection to the topic does not establish an effect on the measured result.

Housing, homelessness, and indigence Grants to facilitate the independent living of homeless persons Under current law, the Department of Administration provides housing grants to counties, municipalities, community action agencies, and private organizations for the purpose of providing housing and associated supportive services to homeless individuals and families in order to facilitate the movement of homeless persons to independent living. This bill provides an additional $5,000,000 in the 2025-27 fiscal biennium to fund that grant program. Emergency rental assistance grants The bill creates an emergency rental assistance program under which DOA awards grants to provide tenant-based rental assistance to individuals and families who have suffered an economic hardship and whose annual household income does not exceed 80 percent of the median household income for the county in which the individual or family resides. The bill appropriates $10,000,000 for the program in the 2025-27 fiscal biennium. Grants to defray housing costs The bill increases funding for DOA to award grants to persons or families of low or moderate income to defray housing costs. The bill provides an additional $220,000 in each fiscal year of the 2025-27 fiscal biennium for that purpose. Duties of the Interagency Council on Homelessness The bill requires the Interagency Council on Homelessness to do all of the following every two years: 1. Identify ways in which DOA and other state agencies specified in the bill and the Wisconsin Housing and Economic Development Authority can increase access to services for homeless individuals and families, including homeless children and youths as defined under federal law. 2. Advise each of the state agencies specified in the bill and WHEDA to revise any policy or

Wages and cash benefits can be components of household money income. Census income is measured before taxes, so tax relief alone is not an increase in this statistic; the provision does not determine the statewide median. This relationship does not establish causation. Actions after the fact’s measurement period cannot explain its earlier value.

Retained Wisconsin evidence context: Median household income. This record’s connection to the topic does not establish an effect on the measured result.

Currently, a claimant must wait one week after becoming eligible to receive unemployment insurance benefits before the claimant may receive benefits for a week of unemployment, except for periods during which the waiting period is suspended. The waiting period does not affect the maximum number of weeks of a claimant’s benefit eligibility. This bill permanently deletes the one-week waiting period, thus permitting a claimant to receive UI benefits beginning with his or her first week of eligibility.