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Bills from the 2025–26 session

Assembly Bill 38

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

Topics: Income tax: Deduction, Legislature: Tax Exemptions, Joint Survey Committee on, Wage: Minimum

Passed the Assembly, then stopped

The Assembly passed it on Jan 15, 2026, but the Senate never voted on it. A bill has to ⁠. The last day for votes this session was Mar 19, 2026. To try again, a lawmaker would have to start a new bill.

  1. Introduced, passed

    Feb 17, 2025

  2. Committee, passed

    Approved

  3. Assembly vote, passed

    Passed Jan 15, 2026

  4. Senate vote, stopped here

    Stopped here. The Senate never voted on it.

  5. Governor, not reached

  6. Law, not reached

Latest entry in the official record, Mar 23, 2026: “Failed to concur in pursuant to ⁠”

Read the bill

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The same bill was also filed in the Senate as SB 36. That version was vetoed.

What it would have done

Summary by the , the Legislature's nonpartisan drafting office. It's their wording, not ours.

This bill creates an income tax exemption for cash tips received by an employee from the customers of the employee’s employer.

Because this bill relates to an exemption from state or local taxes, it may be referred to the Joint Survey Committee on Tax Exemptions for a report to be printed as an appendix to the bill.

Who's behind it

12 representatives are its ⁠. All 12 are Republicans.

11 more lawmakers ⁠.

See all 23 names

Authors (12)

Signed on in support (11)

What it would cost

State agencies filed a . Each opens as a PDF from the Legislature.

Versions and amendments

Every text the Legislature printed for this bill, including proposed changes. Each opens on the Legislature's site.

How lawmakers voted

There were 4 votes on this bill.

Assembly Committee on Ways and Means vote on an amendment

Passed, 10 to 0 · Sep 15, 2025

No member-by-member record exists for this vote. Committee votes and some older sessions record totals only.

Official motion: “Report Assembly Substitute Amendment 1 adoption recommended by Committee on Ways and Means, Ayes 10, Noes 0”. Official record · This vote on its own page

Assembly Committee on Ways and Means vote to recommend it

Passed, 8 to 2 · Sep 15, 2025

No member-by-member record exists for this vote. Committee votes and some older sessions record totals only.

Official motion: “Report passage as amended recommended by Committee on Ways and Means, Ayes 8, Noes 2”. Official record · This vote on its own page

Assembly vote on an amendment

Passed, 52 to 42 · Jan 15, 2026

No member-by-member record exists for this vote. Committee votes and some older sessions record totals only.

Official motion: “Assembly Substitute Amendment 3 laid on table, Ayes 52, Noes 42”. Official record · This vote on its own page

Assembly vote to pass it

Passed, 61 to 33 · Jan 15, 2026 · 3 didn't vote

See how each of the 97 representatives voted

D: Democrat, R: Republican

Yes (61)

Didn't vote (3)

Official motion: “PASSAGE”. Official record · This vote on its own page

What happened

  1. Mar 23, 2026

    The session ended, and the bill died with it.

  2. Jan 16, 2026

    Sent to the Senate Committee on Senate Organization.

  3. Jan 16, 2026

    The Senate received it.

  4. Jan 15, 2026

    The Assembly passed it, 61 to 33.

  5. Jan 15, 2026

    The Assembly adopted it.

  6. Jan 14, 2026

    1 more representative signed on in support.

  7. Nov 11, 2025

    “Report of Joint Survey Committee on Tax Exemptions received” (the official wording)

  8. Nov 7, 2025

    Sent to the Assembly Committee on joint survey committee on Tax Exemptions.

  9. Sep 15, 2025

    Sent to the Assembly Committee on Rules.

  10. Sep 15, 2025

    The committee voted to recommend passing it, 8 to 2.

  11. Aug 21, 2025

    The committee held a public hearing.

  12. Jul 2, 2025

    1 more representative signed on in support.

  13. Feb 28, 2025

    A state agency sent in its estimate of the cost.

  14. Feb 18, 2025

    1 more representative signed on in support.

  15. Feb 17, 2025

    Sent to the Assembly Committee on Ways and Means.

  16. Feb 17, 2025

    Introduced in the Assembly.

See the official record, word for word
  1. Feb 17, 2025 · Assembly

    Introduced by Representatives Tusler, Behnke, Green, Gundrum, Kreibich, Maxey, Mursau, Penterman, Piwowarczyk, Tittl, Tranel and Wichgers; cosponsored by Senators Jacque, Bradley, Hutton, Cabral-Guevara, Feyen, Nass, Quinn and Tomczyk

  2. Feb 17, 2025 · Assembly

    Read first time and referred to Committee on Ways and Means

  3. Feb 18, 2025 · Assembly

    Representative Gustafson added as a coauthor

  4. Feb 28, 2025 · Assembly

    Fiscal estimate received

  5. Jul 2, 2025 · Assembly

    Representative Melotik added as a coauthor

  6. Aug 18, 2025 · Assembly

    Assembly Substitute Amendment 1 offered by Representative Tusler

  7. Aug 21, 2025 · Assembly

    Public hearing held

  8. Sep 4, 2025 · Assembly

    Executive action taken

  9. Sep 15, 2025 · Assembly

    Report Assembly Substitute Amendment 1 adoption recommended by Committee on Ways and Means, Ayes 10, Noes 0

  10. Sep 15, 2025 · Assembly

    Report passage as amended recommended by Committee on Ways and Means, Ayes 8, Noes 2

  11. Sep 15, 2025 · Assembly

    Referred to committee on Rules

  12. Nov 7, 2025 · Assembly

    Referred to joint survey committee on Tax Exemptions pursuant to Assembly Rule 45 (4)

  13. Nov 11, 2025 · Assembly

    Executive action taken by joint survey committee on Tax Exemptions

  14. Nov 11, 2025 · Assembly

    Report of Joint Survey Committee on Tax Exemptions received

  15. Jan 13, 2026 · Assembly

    Placed on calendar 1-15-2026 by Committee on Rules

  16. Jan 14, 2026 · Assembly

    Assembly Substitute Amendment 2 offered by Representative Tusler

  17. Jan 14, 2026 · Assembly

    Representative Steffen added as a coauthor

  18. Jan 15, 2026 · Assembly

    Read a second time

  19. Jan 15, 2026 · Assembly

    Assembly Substitute Amendment 3 offered by Representative Clancy

  20. Jan 15, 2026 · Assembly

    Assembly Substitute Amendment 3 laid on table, Ayes 52, Noes 42

  21. Jan 15, 2026 · Assembly

    Assembly Substitute Amendment 2 adopted

  22. Jan 15, 2026 · Assembly

    Ordered to a third reading

  23. Jan 15, 2026 · Assembly

    Rules suspended

  24. Jan 15, 2026 · Assembly

    Read a third time and passed, Ayes 61, Noes 33, Paired 2

  25. Jan 15, 2026 · Assembly

    Ordered immediately messaged

  26. Jan 16, 2026 · Senate

    Received from Assembly

  27. Jan 16, 2026 · Senate

    Read first time and referred to committee on Senate Organization

  28. Jan 16, 2026 · Senate

    Available for scheduling

  29. Mar 23, 2026 · Senate

    Failed to concur in pursuant to Senate Joint Resolution 1

Terms on this page

Second chamber's vote

A bill has to pass both the Assembly and the Senate in the same form before it goes to the governor.

Official term: Concurrence. More in the glossary

Senate Joint Resolution 1

The session's calendar. Any bill not passed by its last voting day dies.

Official term: Failed to pass pursuant to SJR 1. More in the glossary

Legislative Reference Bureau

The Legislature's nonpartisan office that drafts bills and writes the summary at the top of each one.

Official term: LRB analysis. More in the glossary

Author

A lawmaker who formally puts a bill forward. The text itself is drafted by the Legislative Reference Bureau.

Official term: Author, coauthor. More in the glossary

Signed on in support

Lawmakers who back a bill without being one of its authors, often from the other chamber.

Official term: Cosponsor. More in the glossary

Cost estimate

A state agency's estimate of what a bill would cost or save.

Official term: Fiscal estimate. More in the glossary

Roll call

A vote where each lawmaker's yes or no is recorded by name.

Official term: Roll call vote. More in the glossary

From the Wisconsin Legislature's official record, checked Sep 15, 2026. See the source

Second chamber's vote

A bill has to pass both the Assembly and the Senate in the same form before it goes to the governor.

Official term: Concurrence

More in the glossary

Senate Joint Resolution 1

The session's calendar. Any bill not passed by its last voting day dies.

Official term: Failed to pass pursuant to SJR 1

More in the glossary

Legislative Reference Bureau

The Legislature's nonpartisan office that drafts bills and writes the summary at the top of each one.

Official term: LRB analysis

More in the glossary

Author

A lawmaker who formally puts a bill forward. The text itself is drafted by the Legislative Reference Bureau.

Official term: Author, coauthor

More in the glossary

Signed on in support

Lawmakers who back a bill without being one of its authors, often from the other chamber.

Official term: Cosponsor

More in the glossary

Cost estimate

A state agency's estimate of what a bill would cost or save.

Official term: Fiscal estimate

More in the glossary

Roll call

A vote where each lawmaker's yes or no is recorded by name.

Official term: Roll call vote

More in the glossary