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Bills from the 2025–26 session

Assembly Bill 461

An income tax subtraction for certain overtime compensation. (FE)

Topics: Hours of labor, Income tax: Deduction, Legislature: Tax Exemptions, Joint Survey Committee on

Vetoed by the governor

Both chambers passed it, and the governor vetoed it on Apr 3, 2026. Lawmakers did not ⁠, so it stands.

  1. Introduced, passed

    Sep 26, 2025

  2. Committee, passed

    Approved

  3. Assembly vote, passed

    Passed Jan 15, 2026

  4. Senate vote, passed

    Passed 21 to 12

  5. Governor, stopped here

    Vetoed Apr 3, 2026.

  6. Law, not reached

Latest entry in the official record, May 13, 2026: “Failed to pass notwithstanding the objections of the Governor pursuant to Joint Rule 82”

Read the governor's veto message · All vetoes this session

Read the bill

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The same bill was also filed in the Senate as SB 454. That version died when the session ended.

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 subtraction for certain qualified overtime compensation. The bill uses the definition of “qualified overtime compensation” from the Internal Revenue Code, which generally defines qualified overtime compensation as overtime compensation paid to a claimant under the federal Fair Labor Standards Act that is in excess of the claimant’s regular rate of pay. Only qualified overtime compensation that is included on statements furnished to the claimant pursuant to federal or state tax law is eligible to be subtracted under the bill. To claim the subtraction under the bill, a claimant must include the claimant’s social security number on the claimant’s tax return, and if the claimant is considered married for federal tax purposes, the claimant must file a joint tax return. The subtraction under the bill is generally limited to $12,500 per tax year for claimants, except that the limit is $25,000 per tax year for claimants who file a joint return. Further, the subtraction phases out to zero for claimants as modified federal adjusted gross income increases from $150,000 to $275,000, except that for claimants who file a joint return, the subtraction phases out to zero as modified federal AGI increases from $300,000 to $550,000.

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

18 representatives are its ⁠. All 18 are Republicans.

9 more lawmakers ⁠.

See all 27 names

Authors (18)

Signed on in support (9)

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 12 votes on this bill.

Assembly Committee on Ways and Means vote on an amendment

Passed, 10 to 0 · Jan 13, 2026

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

Official motion: “Report Assembly 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, 7 to 3 · Jan 13, 2026

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 7, Noes 3”. Official record · This vote on its own page

Assembly vote

Passed, 52 to 44 · Jan 15, 2026 · 3 didn't vote

See how each of the 99 representatives voted

D: Democrat, R: Republican

Yes (52)

No (44)

Didn't vote (3)

Official motion: “SHALL THE DECISION OF THE CHAIR STAND”. Official record · This vote on its own page

Assembly vote

Passed, 52 to 44 · Jan 15, 2026 · 3 didn't vote

See how each of the 99 representatives voted

D: Democrat, R: Republican

Yes (52)

No (44)

Didn't vote (3)

Official motion: “SHALL THE DECISION OF THE CHAIR STAND”. Official record · This vote on its own page

Assembly vote to pass it

Passed, 61 to 35 · Jan 15, 2026 · 1 didn't vote

See how each of the 97 representatives voted

D: Democrat, R: Republican

Yes (61)

Didn't vote (1)

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

Senate Committee on Agriculture and Revenue vote to recommend it

Passed, 5 to 3 · Feb 13, 2026

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

Official motion: “Report concurrence recommended by Committee on Agriculture and Revenue, Ayes 5, Noes 3”. Official record · This vote on its own page

Joint Committee on Finance vote to recommend it

Passed, 11 to 3 · Feb 16, 2026

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

Official motion: “Report concurrence recommended by Joint Committee on Finance, Ayes 11, Noes 3”. Official record · This vote on its own page

Senate vote

Passed, 5 to 4 · Feb 17, 2026

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

Official motion: “Report of Joint Survey Committee on Tax Exemptions received, Ayes 5, Noes 4”. Official record · This vote on its own page

Senate vote

Passed, 18 to 15 · Mar 17, 2026

See how each of the 33 senators voted

D: Democrat, R: Republican

Official motion: “SHALL THE DECISION OF THE CHAIR STAND”. Official record · This vote on its own page

Senate vote

Passed, 18 to 15 · Mar 17, 2026

See how each of the 33 senators voted

D: Democrat, R: Republican

Official motion: “SHALL THE DECISION OF THE CHAIR STAND”. Official record · This vote on its own page

Senate vote

Passed, 18 to 15 · Mar 17, 2026

See how each of the 33 senators voted

D: Democrat, R: Republican

Official motion: “SHALL THE DECISION OF THE CHAIR STAND”. Official record · This vote on its own page

Senate vote to pass it

Passed, 21 to 12 · Mar 17, 2026

See how each of the 33 senators voted

D: Democrat, R: Republican

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

What happened

  1. May 13, 2026

    The veto stood. Lawmakers didn't override it.

  2. Apr 3, 2026

    The governor vetoed it.

  3. Apr 2, 2026

    Sent to the governor.

  4. Mar 17, 2026

    The Senate passed it too, 21 to 12.

  5. Mar 17, 2026

    “Point of order that Senate Substitute Amendment 3 was not germane well taken” (the official wording)

  6. Mar 17, 2026

    “Point of order that Senate Substitute Amendment 2 was not germane well taken” (the official wording)

  7. Mar 17, 2026

    “Point of order that Senate Substitute Amendment 1 was not germane well taken” (the official wording)

  8. Feb 17, 2026

    “Report of Joint Survey Committee on Tax Exemptions received, Ayes 5, Noes 4” (the official wording)

  9. Feb 16, 2026

    The committee voted to recommend passing it, 11 to 3.

  10. Feb 13, 2026

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

  11. Feb 13, 2026

    Sent to the Joint Committee on Finance.

  12. Feb 13, 2026

    The committee voted to recommend passing it, 5 to 3.

  13. Feb 12, 2026

    The committee held a public hearing.

  14. Jan 16, 2026

    Sent to the Senate Committee on Agriculture and Revenue.

  15. Jan 16, 2026

    The Senate received it.

  16. Jan 15, 2026

    The Assembly passed it, 61 to 35.

  17. Jan 15, 2026

    The Assembly adopted it.

  18. Jan 15, 2026

    “Point of order that Assembly Substitute Amendment 4 not germane under Assembly Rule 54 (3)(f) well taken” (the official wording)

  19. Jan 15, 2026

    “Point of order that Assembly Substitute Amendment 5 not germane under Assembly Rule 54 (3)(f) well taken” (the official wording)

  20. Jan 13, 2026

    Sent to the Assembly Committee on Rules.

  21. Jan 13, 2026

    The committee voted to recommend passing it, 7 to 3.

  22. Jan 9, 2026

    1 more representative signed on in support.

  23. Jan 8, 2026

    The committee held a public hearing.

  24. Oct 7, 2025

    A state agency sent in its estimate of the cost.

  25. Sep 29, 2025

    1 more representative signed on in support.

  26. Sep 26, 2025

    Sent to the Assembly Committee on Ways and Means.

  27. Sep 26, 2025

    Introduced in the Assembly.

See the official record, word for word
  1. Sep 26, 2025 · Assembly

    Introduced by Representatives Melotik, Donovan, Franklin, Callahan, Dittrich, Goeben, Green, B. Jacobson, Kaufert, Knodl, Kreibich, Mursau, Penterman, Petersen, Sortwell, Steffen, Tusler and Wichgers; cosponsored by Senators Hutton, Wanggaard, Bradley, Cabral-Guevara, Jacque, Nass, Tomczyk and Quinn

  2. Sep 26, 2025 · Assembly

    Read first time and referred to Committee on Ways and Means

  3. Sep 29, 2025 · Assembly

    Representative Stubbs added as a coauthor

  4. Oct 7, 2025 · Assembly

    Fiscal estimate received

  5. Jan 7, 2026 · Assembly

    Assembly Amendment 1 offered by Representative Melotik

  6. Jan 8, 2026 · Assembly

    Public hearing held

  7. Jan 9, 2026 · Assembly

    Representative Tucker added as a coauthor

  8. Jan 13, 2026 · Assembly

    Executive action taken

  9. Jan 13, 2026 · Assembly

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

  10. Jan 13, 2026 · Assembly

    Report passage as amended recommended by Committee on Ways and Means, Ayes 7, Noes 3

  11. Jan 13, 2026 · Assembly

    Referred to committee on Rules

  12. Jan 13, 2026 · Assembly

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

  13. Jan 14, 2026 · Assembly

    Representative Stubbs withdrawn as a coauthor

  14. Jan 15, 2026 · Assembly

    Assembly Substitute Amendment 1 offered by Representative Bare

  15. Jan 15, 2026 · Assembly

    Assembly Substitute Amendment 2 offered by Representative Bare

  16. Jan 15, 2026 · Assembly

    Read a second time

  17. Jan 15, 2026 · Assembly

    Assembly Substitute Amendment 5 offered by Representative Bare

  18. Jan 15, 2026 · Assembly

    Point of order that Assembly Substitute Amendment 5 not germane under Assembly Rule 54 (3)(f) well taken

  19. Jan 15, 2026 · Assembly

    Decision of the Chair appealed

  20. Jan 15, 2026 · Assembly

    Decision of the Chair upheld, Ayes 52, Noes 44

  21. Jan 15, 2026 · Assembly

    Assembly Substitute Amendment 4 offered by Representative Bare

  22. Jan 15, 2026 · Assembly

    Point of order that Assembly Substitute Amendment 4 not germane under Assembly Rule 54 (3)(f) well taken

  23. Jan 15, 2026 · Assembly

    Decision of the Chair appealed

  24. Jan 15, 2026 · Assembly

    Decision of the Chair upheld, Ayes 52, Noes 44

  25. Jan 15, 2026 · Assembly

    Assembly Substitute Amendment 3 offered by Representative Melotik

  26. Jan 15, 2026 · Assembly

    Assembly Substitute Amendment 3 adopted

  27. Jan 15, 2026 · Assembly

    Ordered to a third reading

  28. Jan 15, 2026 · Assembly

    Rules suspended

  29. Jan 15, 2026 · Assembly

    Read a third time and passed, Ayes 61, Noes 35, Paired 2

  30. Jan 15, 2026 · Assembly

    Ordered immediately messaged

  31. Jan 16, 2026 · Senate

    Received from Assembly

  32. Jan 16, 2026 · Senate

    Read first time and referred to committee on Agriculture and Revenue

  33. Feb 12, 2026 · Senate

    Public hearing held

  34. Feb 13, 2026 · Senate

    Executive action taken

  35. Feb 13, 2026 · Senate

    Report concurrence recommended by Committee on Agriculture and Revenue, Ayes 5, Noes 3

  36. Feb 13, 2026 · Senate

    Available for scheduling

  37. Feb 13, 2026 · Senate

    Withdrawn from committee on Senate Organization and rereferred to joint committee on Finance pursuant to Senate Rule 46(2)(c)

  38. Feb 13, 2026 · Senate

    Report of Joint Survey Committee on Tax Exemptions requested

  39. Feb 16, 2026 · Senate

    Executive action taken

  40. Feb 16, 2026 · Senate

    Report concurrence recommended by Joint Committee on Finance, Ayes 11, Noes 3

  41. Feb 16, 2026 · Senate

    Available for scheduling

  42. Feb 17, 2026 · Senate

    Report of Joint Survey Committee on Tax Exemptions received, Ayes 5, Noes 4

  43. Mar 16, 2026 · Senate

    Placed on calendar 3-17-2026 pursuant to Senate Rule 18(1)

  44. Mar 17, 2026 · Senate

    Senate Substitute Amendment 1 offered by Senators Spreitzer, Carpenter, Dassler-Alfheim, Drake, Habush Sinykin, Hesselbein, L. Johnson, Keyeski, Larson, Pfaff, Ratcliff, Roys, Smith, Wall and Wirch

  45. Mar 17, 2026 · Senate

    Senate Substitute Amendment 2 offered by Senators Roys, Carpenter, Dassler-Alfheim, Drake, Habush Sinykin, Hesselbein, L. Johnson, Keyeski, Larson, Pfaff, Ratcliff, Smith, Spreitzer, Wall and Wirch

  46. Mar 17, 2026 · Senate

    Senate Substitute Amendment 3 offered by Senators Habush Sinykin, Carpenter, Dassler-Alfheim, Drake, Hesselbein, L. Johnson, Keyeski, Larson, Pfaff, Ratcliff, Roys, Smith, Spreitzer, Wall and Wirch

  47. Mar 17, 2026 · Senate

    Read a second time

  48. Mar 17, 2026 · Senate

    Point of order that Senate Substitute Amendment 1 was not germane well taken

  49. Mar 17, 2026 · Senate

    Decision of the Chair stands as the judgment of the Senate, Ayes 18, Noes 15

  50. Mar 17, 2026 · Senate

    Point of order that Senate Substitute Amendment 2 was not germane well taken

  51. Mar 17, 2026 · Senate

    Decision of the Chair stands as the judgment of the Senate, Ayes 18, Noes 15

  52. Mar 17, 2026 · Senate

    Point of order that Senate Substitute Amendment 3 was not germane well taken

  53. Mar 17, 2026 · Senate

    Decision of the Chair stands as the judgment of the Senate, Ayes 18, Noes 15

  54. Mar 17, 2026 · Senate

    Ordered to a third reading

  55. Mar 17, 2026 · Senate

    Rules suspended to give bill its third reading

  56. Mar 17, 2026 · Senate

    Read a third time and concurred in, Ayes 21, Noes 12

  57. Mar 17, 2026 · Senate

    Ordered immediately messaged

  58. Mar 18, 2026 · Assembly

    Received from Senate concurred in

  59. Mar 25, 2026 · Assembly

    Report correctly enrolled on 3-25-2026

  60. Apr 2, 2026 · Assembly

    Presented to the Governor on 4-2-2026

  61. Apr 3, 2026 · Assembly

    Report vetoed by the Governor on 4-3-2026

  62. May 12, 2026 · Assembly

    Placed on calendar 5-12-2026 pursuant to Joint Rule 82 (2)(a)

  63. May 13, 2026 · Assembly

    Failed to pass notwithstanding the objections of the Governor pursuant to Joint Rule 82

Terms on this page

Veto override

Lawmakers can still pass a bill the governor vetoed, but it takes two-thirds of each chamber.

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

Veto override

Lawmakers can still pass a bill the governor vetoed, but it takes two-thirds of each chamber.

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

Author

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

Official term: Author, coauthor

Signed on in support

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

Official term: Cosponsor

Cost estimate

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

Official term: Fiscal estimate

Roll call

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

Official term: Roll call vote