WI SB36 | 2025-2026 | Regular Session

Status

Sponsorship: Partisan Bill (Republican 20)
Status: Vetoed on April 6 2026 - 100% progression
Action: 2026-05-13 - Failed to pass notwithstanding the objections of the Governor pursuant to Joint Rule 82
Text: Latest bill text (Introduced) [PDF]

Summary

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)

Tracking Information

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Title

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

Sponsors


Roll Calls

2026-02-19 - House - Assembly: Read a third time and concurred in (Y: 60 N: 31 NV: 8 Abs: 0) [PASS]
2026-01-21 - Senate - Senate: Read a third time and passed (Y: 21 N: 12 NV: 0 Abs: 0) [PASS]
2026-01-21 - Senate - Senate: Decision of the Chair stands as the judgment of the Senate (Y: 18 N: 15 NV: 0 Abs: 0) [PASS]

History

DateChamberAction
2026-05-13SenateFailed to pass notwithstanding the objections of the Governor pursuant to Joint Rule 82
2026-05-12SenatePlaced on calendar 5-12-2026 pursuant to Joint Rule 82 (2)(a)
2026-04-06SenateReport vetoed by the Governor on 4-3-2026
2026-04-02SenatePresented to the Governor on 4-2-2026
2026-02-25SenateReport correctly enrolled
2026-02-23SenateReceived from Assembly concurred in
2026-02-19HouseOrdered immediately messaged
2026-02-19HouseRead a third time and concurred in, Ayes 60, Noes 31
2026-02-19HouseRules suspended
2026-02-19HouseOrdered to a third reading
2026-02-19HouseRead a second time
2026-02-19HouseRules suspended to withdraw from Senate message and take up
2026-02-19HouseRead
2026-01-22HouseReceived from Senate
2026-01-21SenateOrdered immediately messaged
2026-01-21SenateRead a third time and passed, Ayes 21, Noes 12
2026-01-21SenateRules suspended to give bill its third reading
2026-01-21SenateOrdered to a third reading
2026-01-21SenateSenate Substitute Amendment 4 adopted
2026-01-21SenateDecision of the Chair stands as the judgment of the Senate, Ayes 18, Noes 15
2026-01-21SenatePoint of order that Senate Amendment 1 to Senate Substitute Amendment 4 was not germane well taken
2026-01-21SenateRead a second time
2026-01-21SenateSenate 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
2026-01-16SenatePlaced on calendar 1-21-2026 pursuant to Senate Rule 18(1)
2026-01-15SenateRepresentative Steffen added as a cosponsor
2026-01-14SenateAvailable for scheduling
2026-01-14SenateReport passage as amended recommended by Joint Committee on Finance, Ayes 12, Noes 4
2026-01-14SenateReport adoption of Senate Substitute Amendment 4 recommended by Joint Committee on Finance, Ayes 12, Noes 4
2026-01-14SenateReport introduction of Senate Substitute Amendment 4 by Joint Committee on Finance, Ayes 16, Noes 0
2026-01-14SenateExecutive action taken
2026-01-13SenateWithdrawn from committee on Senate Organization and rereferred to joint committee on Finance pursuant to Senate Rule 46(2)(c)
2025-11-12SenateReport of Joint Survey Committee on Tax Exemptions received, Ayes 5, Noes 4
2025-10-23SenateReport of Joint Survey Committee on Tax Exemptions requested
2025-09-19SenateAvailable for scheduling
2025-09-19SenateReport passage as amended recommended by Committee on Agriculture and Revenue, Ayes 5, Noes 3
2025-09-19SenateReport adoption of Senate Substitute Amendment 3 recommended by Committee on Agriculture and Revenue, Ayes 6, Noes 2
2025-09-18SenateExecutive action taken
2025-09-03SenateFiscal estimate received
2025-08-18SenateSenate Substitute Amendment 3 offered by Senator Jacque
2025-08-07SenateSenate Substitute Amendment 2 offered by Senator Jacque
2025-07-02SenateRepresentative Melotik added as a cosponsor
2025-06-09SenateSenate Substitute Amendment 1 offered by Senator Jacque
2025-05-21SenatePublic hearing held
2025-02-28SenateFiscal estimate received
2025-02-18SenateRepresentative Gustafson added as a cosponsor
2025-02-12SenateRead first time and referred to Committee on Agriculture and Revenue
2025-02-12SenateIntroduced

Same As/Similar To

AB38 (Crossfiled) 2026-03-23 - Failed to concur in pursuant to Senate Joint Resolution 1

Wisconsin State Sources

TypeSource
Summaryhttps://docs.legis.wisconsin.gov/2025/proposals/reg/sen/bill/sb36
Texthttps://docs.legis.wisconsin.gov/document/proposaltext/2025/REG/SB36.pdf
Texthttps://docs.legis.wisconsin.gov/document/enrolledbills/2025/REG/SB36.pdf
Amendmenthttps://docs.legis.wisconsin.gov/document/amends/2025/REG/SB36-SSA1.pdf
Amendmenthttps://docs.legis.wisconsin.gov/document/amends/2025/REG/SB36-SSA2.pdf
Amendmenthttps://docs.legis.wisconsin.gov/document/amends/2025/REG/SB36-SSA3.pdf
Amendmenthttps://docs.legis.wisconsin.gov/document/amends/2025/REG/SB36-SSA4.pdf
Amendmenthttps://docs.legis.wisconsin.gov/document/amends/2025/REG/SB36-SSA4-SA1.pdf
Supplementhttps://docs.legis.wisconsin.gov/2025/related/fe/sb36/sb36_dor.pdf
Supplementhttps://docs.legis.wisconsin.gov/2025/related/fe/sb36/ssa3_sb36_dor_s.pdf
Supplementhttps://docs.legis.wisconsin.gov/2025/related/records/senate/agriculture_and_revenue/1944506.pdf
Supplementhttps://docs.legis.wisconsin.gov/document/lcamendmentmemos/2025/REG/SB36.pdf
Supplementhttps://docs.legis.wisconsin.gov/2025/related/fe/sb36/sb36_jscte.pdf
Roll Callhttps://docs.legis.wisconsin.gov/document/votes/2025/sv0126
Roll Callhttps://docs.legis.wisconsin.gov/document/votes/2025/sv0127
Roll Callhttps://docs.legis.wisconsin.gov/document/votes/2025/av0259

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