ChangeBridge / Wisconsin / SB36 Vetoed
SB36 Senate Bill
Vetoed
2026-04-06

An income tax exemption for cash tips paid to an employee. (FE)

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., 71.05 (6) (b) 28. e., 71.05 (6) (b) 28. f., 71.05 (6) (b) 32. b., 71.05 (6) (b) 32. c., 71.05 (6) (b) 33. b., 71.05 (6) (b) 33. c., 71.05 (6) (b) 35. c., 71.05 (6) (b) 35. d., 71.05 (6) (b) 38. c., 71.05 (6) (b) 38. d., 71.05 (6) (b) 42. c., 71.05 (6) (b) 42. d. and 71.05 (6) (b) 43. f.; to create 71.05 (1) (j) of the statutes; Relating to: an income tax exemption for cash tips paid to an employee. (FE)

Bill Details

State

Wisconsin

Session

2025-2026 Regular Session

Chamber

Senate

Official Source

docs.legis.wisconsin.gov/2025/proposals/re...

LegiScan

View on LegiScan

Sponsors

Andre Jacque (Sen - R)
Julian Bradley (Sen - R)
Rob Hutton (Sen - R)
Rachael Cabral-Guevara (Sen - R)
Dan Feyen (Sen - R)
Steve Nass (Sen - R)
Romaine Quinn (Sen - R)
Cory Tomczyk (Sen - R)
Ron Tusler (Rep - R)
Elijah Behnke (Rep - R)
Chanz Green (Rep - R)
Rick Gundrum (Rep - R)
Rob Kreibich (Rep - R)
Dave Maxey (Rep - R)
Jeffrey Mursau (Rep - R)
William Penterman (Rep - R)
Jim Piwowarczyk (Rep - R)
Paul Tittl (Rep - R)
Travis Tranel (Rep - R)
Chuck Wichgers (Rep - R)

Action History

2026-04-06 S Report vetoed by the Governor on 4-3-2026
2026-04-02 S Presented to the Governor on 4-2-2026
2026-02-25 S Report correctly enrolled
2026-02-23 S Received from Assembly concurred in
2026-02-19 A Ordered immediately messaged
2026-02-19 A Read a third time and concurred in, Ayes 60, Noes 31
2026-02-19 A Rules suspended
2026-02-19 A Ordered to a third reading
2026-02-19 A Read a second time
2026-02-19 A Rules suspended to withdraw from Senate message and take up
2026-02-19 A Read
2026-01-22 A Received from Senate
2026-01-21 S Ordered immediately messaged
2026-01-21 S Read a third time and passed, Ayes 21, Noes 12
2026-01-21 S Rules suspended to give bill its third reading
2026-01-21 S Ordered to a third reading
2026-01-21 S Senate Substitute Amendment 4 adopted
2026-01-21 S Decision of the Chair stands as the judgment of the Senate, Ayes 18, Noes 15
2026-01-21 S Point of order that Senate Amendment 1 to Senate Substitute Amendment 4 was not germane well taken
2026-01-21 S Read a second time
2026-01-21 S Senate Amendment 1 to Senate Substitute Amendment 4 offered by Senators Hesselbein, Smith, Spreitzer, Drake, Carpenter, Dassler-Alfheim, Habush Sinykin, L. Johnson, Keyeski, Larson, Pfaff, Ratcliff, Roys, Wall and Wirch
2026-01-16 S Placed on calendar 1-21-2026 pursuant to Senate Rule 18(1)
2026-01-15 S Representative Steffen added as a cosponsor
2026-01-14 S Available for scheduling
2026-01-14 S Report passage as amended recommended by Joint Committee on Finance, Ayes 12, Noes 4
2026-01-14 S Report adoption of Senate Substitute Amendment 4 recommended by Joint Committee on Finance, Ayes 12, Noes 4
2026-01-14 S Report introduction of Senate Substitute Amendment 4 by Joint Committee on Finance, Ayes 16, Noes 0
2026-01-14 S Executive action taken
2026-01-13 S Withdrawn from committee on Senate Organization and rereferred to joint committee on Finance pursuant to Senate Rule 46(2)(c)
2025-11-12 S Report of Joint Survey Committee on Tax Exemptions received, Ayes 5, Noes 4
2025-10-23 S Report of Joint Survey Committee on Tax Exemptions requested
2025-09-19 S Available for scheduling
2025-09-19 S Report passage as amended recommended by Committee on Agriculture and Revenue, Ayes 5, Noes 3
2025-09-19 S Report adoption of Senate Substitute Amendment 3 recommended by Committee on Agriculture and Revenue, Ayes 6, Noes 2
2025-09-18 S Executive action taken
2025-09-03 S Fiscal estimate received
2025-08-18 S Senate Substitute Amendment 3 offered by Senator Jacque
2025-08-07 S Senate Substitute Amendment 2 offered by Senator Jacque
2025-07-02 S Representative Melotik added as a cosponsor
2025-06-09 S Senate Substitute Amendment 1 offered by Senator Jacque
2025-05-21 S Public hearing held
2025-02-28 S Fiscal estimate received
2025-02-18 S Representative Gustafson added as a cosponsor
2025-02-12 S Read first time and referred to Committee on Agriculture and Revenue
2025-02-12 S Introduced

Votes

2026-01-21 Senate: Decision of the Chair stands as the judgment of the Senate Yea: 18 Nay: 15
2026-01-21 Senate: Read a third time and passed Yea: 21 Nay: 12
2026-02-19 Assembly: Read a third time and concurred in Yea: 60 Nay: 31

Committee Referrals

2025-02-12 S Agriculture and Revenue
2026-01-13 J Finance

Amendments

2025-06-09 Senate Substitute Amendment 1
2025-08-07 Senate Substitute Amendment 2
2025-08-18 Senate Substitute Amendment 3
2026-01-14 Senate Substitute Amendment 4
2026-01-21 Senate Amendment 1

Bill Text Versions

2025-02-12 Introduced
0000-00-00 Enrolled

Legislative data powered by LegiScan (CC BY 4.0)