# Wisconsin SB72: An Act to create 71.05 (6) (b) 57., 71.53 (2) (g) and 71.77 (9) of the statutes; Relating to: creating an individual income tax deduction for certain income earned by an individual from the practice of psychiatry or from providing psychiatric or mental health services. (FE)

Wisconsin SB72, An Act to create 71.05 (6) (b) 57., 71.53 (2) (g) and 71.77 (9) of the statutes; Relating to: creating an individual income tax deduction for certain income earned by an individual from the practice of psychiatry or from providing psychiatric or mental health services. (FE), is a 2025-2026 Wisconsin Legislature (Biennial Session) Senate bill sponsored by Jesse James (Republican); status failed, last action 2026-03-23 (Failed to pass pursuant to Senate Joint Resolution 1) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/WI-SB72-2025
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Wisconsin SB72
- State: Wisconsin
- Session: 2025-2026 Wisconsin Legislature (Biennial Session)
- Title: An Act to create 71.05 (6) (b) 57., 71.53 (2) (g) and 71.77 (9) of the statutes; Relating to: creating an individual income tax deduction for certain income earned by an individual from the practice of psychiatry or from providing psychiatric or mental health services. (FE)
- Status: failed
- Chamber: Senate
- Introduced: 2025-02-26
- Last action: 2026-03-23, Failed to pass pursuant to Senate Joint Resolution 1
- Sponsor: Jesse James (Republican)
- Cosponsors: 2
- Subjects: Sen Bill 72, Income tax -- Deduction, Mental health, Nurses, Physician
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

No summary available.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Jesse James (Republican), Senate
- Cosponsor: Elijah Behnke (Republican), House
- Cosponsor: Paul Tittl (Republican), House

## Actions (5)

- 2026-03-23: Failed to pass pursuant to Senate Joint Resolution 1 (Senate)
- 2025-03-25: Senate Amendment 1 offered by Senator James (Senate)
- 2025-03-17: Fiscal estimate received (Senate)
- 2025-02-26: Read first time and referred to Committee on Agriculture and Revenue (Senate)
- 2025-02-26: Introduced by Senator James; cosponsored by Representatives Tittl and Behnke (Senate)

## Bill text

- Bill Text: [HTML](https://docs.legis.wisconsin.gov/document/proposaltext/2025/REG/SB72), [PDF](https://docs.legis.wisconsin.gov/document/proposaltext/2025/REG/SB72.pdf)

## Related bills

- AB913: An Act to create 71.05 (6) (b) 57. of the statutes; Relating to: subtraction for certain income of members of the National Guard and Reserves. (FE) (signed)
- AB80: An Act to renumber 457.25 (1); to amend 46.90 (4) (ab) 4., 48.56 (2), 48.561 (2), 49.45 (30j) (a) 1., 51.03 (6) (a), 55.043 (1m) (a) 4., 146.81 (1) (hg), 146.8… (signed)
- AB1027: An Act Relating to: requiring information relating to the food stamp program to be compiled and provided to the U.S. Department of Agriculture. (FE) (vetoed)
- SB36: An Act to repeal 71.63 (6) (n) 1. and 71.63 (6) (n) 2.; to renumber and amend 71.63 (6) (n) (intro.); to amend 71.05 (6) (b) 19. cm., 71.05 (6) (b) 19. dm., 71… (vetoed)
- AB674: An Act to create 157.06 (15m) of the statutes; Relating to: prohibiting knowingly covering organ transplantation and related care under health insurance polici… (vetoed)
- SB176: An Act to create 71.05 (1) (j), 71.26 (1) (j), 71.34 (1k) (q) and 71.45 (1) (dp) of the statutes; Relating to: an income and franchise tax exemption for broadb… (vetoed)

## Sources
- [Bill Text (HTML)](https://docs.legis.wisconsin.gov/document/proposaltext/2025/REG/SB72)
- [Bill Text (PDF)](https://docs.legis.wisconsin.gov/document/proposaltext/2025/REG/SB72.pdf)

## Related
- [AB913: An Act to create 71.05 (6) (b) 57. of the statutes; Relating to: subtraction fo…](https://policyrisk.com/state-bill/WI-AB913-2025)
- [AB80: An Act to renumber 457.25 (1); to amend 46.90 (4) (ab) 4., 48.56 (2), 48.561 (2…](https://policyrisk.com/state-bill/WI-AB80-2025)
- [AB1027: An Act Relating to: requiring information relating to the food stamp program to…](https://policyrisk.com/state-bill/WI-AB1027-2025)
- [SB36: An Act to repeal 71.63 (6) (n) 1. and 71.63 (6) (n) 2.; to renumber and amend 7…](https://policyrisk.com/state-bill/WI-SB36-2025)
- [AB674: An Act to create 157.06 (15m) of the statutes; Relating to: prohibiting knowing…](https://policyrisk.com/state-bill/WI-AB674-2025)
- [SB176: An Act to create 71.05 (1) (j), 71.26 (1) (j), 71.34 (1k) (q) and 71.45 (1) (dp…](https://policyrisk.com/state-bill/WI-SB176-2025)
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Source: PRIA, https://policyrisk.com/state-bill/WI-SB72-2025 (as of 2026-10-17).