A new bill authored by State Sen. Kelda Roys in the Wisconsin Senate seeks to provide financial relief to families through a refundable income tax credit for bicycle purchases, according to the Wisconsin State Senate.
According to the Wisconsin State Legislature’s official website, the bill was described as follows: “a refundable income tax credit for bicycle purchases and making an appropriation. (FE)”.
The following is our breakdown, based on the actual bill text, and may include interpretation to clarify its provisions.
In essence, this bill establishes a refundable income tax credit for individuals purchasing bicycles, including electric bicycles, for their dependents, aiming to assist families with lower income. The credit is capped at $200 per dependent and is available to claimants whose family income does not exceed 200% of the federal poverty line. To qualify for the credit, individuals must provide the necessary documentation of the bicycle purchase with their tax return. The refund surpasses the tax liability if the eligible claim amount is greater, offering financial relief for families. This credit applies to taxable years starting after Dec. 31, 2024, and does not extend to part-year residents, nonresidents, or taxable years shorter than 12 months, except in the case of the taxpayer’s death.
The bill was co-authored by Representative Lee Snodgrass (Democrat-52nd District), Senator Kristin Dassler-Alfheim (Democrat-18th District), Senator Melissa Ratcliff (Democrat-16th District), Senator Jeff Smith (Democrat-31st District), Senator Mark Spreitzer (Democrat-15th District). It was co-sponsored by Representative Deb Andraca (Democrat-23rd District), Representative Mike Bare (Democrat-80th District), and Representative Brienne Brown (Democrat-43rd District), along 16 other co-sponsors.
Kelda Roys has authored or co-authored another 46 bills since the beginning of the 2025 session, with all of them being adopted.
Roys graduated from New York University in 2000 with a BA and again in 2004 from University of Wisconsin Law School with a JD.
Roys, a Democrat, was elected to the Wisconsin State Senate in 2021 to represent the state’s 26th Senate district, replacing previous state senator Fred Risser.
In Wisconsin, the legislative process starts when a senator, constituent, group, or agency proposes an idea for a bill. After drafting, the bill is introduced, numbered, and referred to a committee for review and public input. If approved, it moves through three readings and votes in both the Senate and Assembly. Once both chambers pass the same version, the bill goes to the governor, who can sign it, veto it, or let it become law without a signature. Only a small share of bills introduced each session ultimately become law. You can learn more about the Wisconsin legislative process here.
| Bill Number | Date Introduced | Short Description |
|---|---|---|
| SB344 | 06/27/2025 | A refundable income tax credit for bicycle purchases and making an appropriation. (FE) |
| SB342 | 06/27/2025 | Coverage of treatment for mental health or substance use disorders under health insurance policies and plans |
| SB322 | 06/12/2025 | A Department of Children and Families program to make payments to child care programs, granting rule-making authority, and making an appropriation. (FE) |
| SB314 | 06/04/2025 | The pupil participation limit in the state parental choice program |
| SB301 | 06/02/2025 | Rehired annuitants. (FE) |
| SB271 | 05/21/2025 | Right to bodily autonomy, elimination of certain abortion-related regulations, and coverage of abortion under certain health care coverage plans. (FE) |
| SB268 | 05/20/2025 | Prohibiting corporal punishment in public and private schools |
| SB247 | 05/09/2025 | Local and private regulation of accessory dwelling units. (FE) |
| SB195 | 04/14/2025 | Serving maple syrup in a public eating place |
| SB142 | 03/21/2025 | Algorithmic software for residential housing, and providing a penalty |
