In this subchapter, “federal mileage rate” means the business standard mileage rate for the year as determined under 26 CFR 1.274-5 (j) (2).
814.59.Definition.
Ch. 814: Court Costs, Fees, and Surcharges · Last amended 2025 · Last verified July 15, 2026
In one sentenceSection 814.59, a new provision taking effect November 1, 2026, will define “federal mileage rate” for the fee-schedule part of chapter 814 as the business standard mileage rate the federal government sets each year under federal tax regulations.
Full Text of Section 814.59
Official Notes
NOTE: This section is created eff. 11-1-26 by 2025 Wis. Act 179.
Plain-English Summary
Section 814.59 is not yet part of Wisconsin law. An official note confirms it is created effective November 1, 2026, by 2025 Wisconsin Act 179. Once effective, it supplies a single definition for the subchapter of chapter 814 that covers court fees.
The definition itself is narrow and mechanical: “federal mileage rate” will mean the business standard mileage rate for the year, as determined under 26 CFR 1.274-5(j)(2) — the federal tax regulation the Internal Revenue Service uses to set the standard per-mile rate for business travel. By pegging the term to that external federal figure, the definition lets any fee provision elsewhere in the subchapter that uses “federal mileage rate” track changes in the federal rate automatically, without needing its own dollar amount to be separately updated.
Frequently Asked Questions
Is section 814.59 currently part of Wisconsin’s statutes?
No, not yet. The section carries an official note stating it is created effective November 1, 2026, by 2025 Wisconsin Act 179.
What will section 814.59 define once it takes effect?
It will define “federal mileage rate” as the business standard mileage rate for the year, as determined under 26 CFR 1.274-5(j)(2).
Why does this definition point to a federal tax regulation instead of setting its own number?
Tying the definition to 26 CFR 1.274-5(j)(2) lets the term track the federal government’s own annually updated business mileage rate, rather than requiring the Wisconsin statute to be amended each time that federal rate changes.
Where does this definition apply once it is in effect?
Section 814.59 states that “in this subchapter,” meaning the fee-related portion of chapter 814 that the section is part of, “federal mileage rate” carries the meaning it defines.
Does section 814.59 itself set any mileage reimbursement fee?
No. It only supplies the definition of “federal mileage rate” for use elsewhere in the subchapter; it does not itself establish a fee or reimbursement amount.
Amendment History
History: 2025 a. 179.
Source & verification. Section text and official notes are
reproduced verbatim from the Wisconsin Statutes, published by the
Wisconsin Legislature (Legislative Reference Bureau). Last verified July 15, 2026.
· Official source
Also known as: wisconsin federal mileage rate definition814.59 new section 2026court fee mileage rate wisconsin 202626 CFR 1.274-5 wisconsin court fees