Relating to: subtraction of charitable contributions by non-itemizers. (FE)

AB 665 allows Wisconsin taxpayers who don't itemize federal tax deductions to subtract up to $1,000 (or $2,000 for married couples filing jointly) of cash, check, or credit card charitable donations from their state taxable income. It applies only to donations to IRS-qualified charities (excluding donor-advised funds) and takes effect for 2026 tax years. The bill excludes contributions to donor-advised funds and adjusts the subtraction for taxpayers who move into or out of Wisconsin during the year. This policy change directly affects non-itemizing Wisconsin residents making qualifying charitable gifts.