Following an all-night session, the Republican controlled Wisconsin state Assembly and Senate passed a number of bills in a “lame-duck” session, restricting the executive power of Governor-elect Tony Evers when he takes up office in early January 2019.
One of the republican bills, AB1069, holds somewhat vague provision for a reduction in income tax in Wisconsin through an off-set against out-of-state online sales taxes. 
In contrast, in the run-up to the November 2018 mid-term elections, incoming Democratic Governor Tony Evers focused on the need to reduce the tax burden on middle-class Wisconsinites.
In October 2018, just weeks prior to his election win, Evers went on to state that:
“For eight years Scott Walker has rewarded the wealthy and the special interests…that’s not fair. It’s time the middle class gets a break.” 
Evers plan for reducing the tax burden on low and middle income earners consists of:
- A ten per cent income tax cut for individuals making no more than $100,000 a year and families making no more than $150,000.
- Working with “state revenue officials to determine the best way to implement it as part of his first budget proposal in early 2019.” 
- Funding the tax cut by removing Wisconsin’s manufacturing and agriculture credit which “…effectively eliminated income tax liability for manufacturers and agricultural users that claim it.” 
During his campaign, Evers was unequivocal when it came to the issue of taxation:
“I think we need to prioritize the working men and women of Wisconsin.” 
Now that the lame-duck session has passed its legislation, the question is how ham-strung Evers will be upon taking office. The session and subsequent legislation was highly contentious and, when signed into law by current Governor Scott Walker, is very likely to be challenged in court as to its validity.
That alone will no doubt blunt the energy of Evers’ gubernatorial role from day one and thus limit his resources for pursuing his income tax agenda as detailed prior to the election, let alone having to overcome the passage of AB1069.