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Bills · 2025-2026 Regular Session

SB 36

Vetoed Official bill text Atom feed

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

Income tax — Deduction Legislature — Tax exemptions joint survey committee on Sunset Wage — Minimum

  1. Introduced, completed
  2. Passes Senate, completed
  3. Passes Assembly, stopped here
  4. Governor signs, not reached
  5. Law, not reached

Unfamiliar terms? Glossary

What this bill does

Plain-language analysis by the nonpartisan Legislative Reference Bureau

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.

What it would cost

Fiscal estimates filed by state agencies, as official PDFs

Sponsors

Introduced by: Bradley (R) , Cabral-Guevara (R) , Feyen (R) , Hutton (R) , Jacque (R) , Nass (R) , Quinn (R) , Tomczyk (R)

15 cosponsors

Behnke (R) , Green (R) , Gundrum (R) , Gustafson (R) , Kreibich (R) , Maxey (R) , Melotik (R) , Mursau (R) , Penterman (R) , Piwowarczyk (R) , Steffen (R) , Tittl (R) , Tranel (R) , Tusler (R) , Wichgers (R)

Registered lobbying interests · 7

Organizations that registered lobbying activity on this bill with the Wisconsin Ethics Commission. Registration means interest, not a position for or against. Official record

Votes

Senate: Report adoption of Senate Substitute Amendment 3 recommended by Committee on Agriculture and Revenue, Ayes 6, Noes 2

Passed 6–2 Sep 19, 2025 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

Senate: Report passage as amended recommended by Committee on Agriculture and Revenue, Ayes 5, Noes 3

Passed 5–3 Sep 19, 2025 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

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

Passed 5–4 Nov 12, 2025 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

Senate: Report introduction of Senate Substitute Amendment 4 by Joint Committee on Finance, Ayes 16, Noes 0

Passed 16–0 Jan 14, 2026 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

Senate: Report adoption of Senate Substitute Amendment 4 recommended by Joint Committee on Finance, Ayes 12, Noes 4

Passed 12–4 Jan 14, 2026 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

Senate: Report passage as amended recommended by Joint Committee on Finance, Ayes 12, Noes 4

Passed 12–4 Jan 14, 2026 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

Senate: SHALL THE DECISION OF THE CHAIR STAND

Passed 18–15 Jan 21, 2026 official source full page

Senate: PASSAGE

Passed 21–12 Jan 21, 2026 official source full page

Assembly: CONCURRENCE

Passed 60–31 Feb 19, 2026 official source full page

Aye · 60

Full history

  1. Feb 12, 2025 · Senate

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

  2. Feb 12, 2025 · Senate

    Read first time and referred to Committee on Agriculture and Revenue

  3. Feb 18, 2025 · Senate

    Representative Gustafson added as a cosponsor

  4. Feb 28, 2025 · Senate

    Fiscal estimate received

  5. May 21, 2025 · Senate

    Public hearing held

  6. Jun 9, 2025 · Senate

    Senate Substitute Amendment 1 offered by Senator Jacque

  7. Jul 2, 2025 · Senate

    Representative Melotik added as a cosponsor

  8. Aug 7, 2025 · Senate

    Senate Substitute Amendment 2 offered by Senator Jacque

  9. Aug 18, 2025 · Senate

    Senate Substitute Amendment 3 offered by Senator Jacque

  10. Sep 3, 2025 · Senate

    Fiscal estimate received

  11. Sep 18, 2025 · Senate

    Executive action taken

  12. Sep 19, 2025 · Senate

    Report adoption of Senate Substitute Amendment 3 recommended by Committee on Agriculture and Revenue, Ayes 6, Noes 2

  13. Sep 19, 2025 · Senate

    Report passage as amended recommended by Committee on Agriculture and Revenue, Ayes 5, Noes 3

  14. Sep 19, 2025 · Senate

    Available for scheduling

  15. Oct 23, 2025 · Senate

    Report of Joint Survey Committee on Tax Exemptions requested

  16. Nov 12, 2025 · Senate

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

  17. Jan 13, 2026 · Senate

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

  18. Jan 14, 2026 · Senate

    Executive action taken

  19. Jan 14, 2026 · Senate

    Report introduction of Senate Substitute Amendment 4 by Joint Committee on Finance, Ayes 16, Noes 0

  20. Jan 14, 2026 · Senate

    Report adoption of Senate Substitute Amendment 4 recommended by Joint Committee on Finance, Ayes 12, Noes 4

  21. Jan 14, 2026 · Senate

    Report passage as amended recommended by Joint Committee on Finance, Ayes 12, Noes 4

  22. Jan 14, 2026 · Senate

    Available for scheduling

  23. Jan 15, 2026 · Senate

    Representative Steffen added as a cosponsor

  24. Jan 16, 2026 · Senate

    Placed on calendar 1-21-2026 pursuant to Senate Rule 18(1)

  25. Jan 21, 2026 · Senate

    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

  26. Jan 21, 2026 · Senate

    Read a second time

  27. Jan 21, 2026 · Senate

    Point of order that Senate Amendment 1 to Senate Substitute Amendment 4 was not germane well taken

  28. Jan 21, 2026 · Senate

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

  29. Jan 21, 2026 · Senate

    Senate Substitute Amendment 4 adopted

  30. Jan 21, 2026 · Senate

    Ordered to a third reading

  31. Jan 21, 2026 · Senate

    Rules suspended to give bill its third reading

  32. Jan 21, 2026 · Senate

    Read a third time and passed, Ayes 21, Noes 12

  33. Jan 21, 2026 · Senate

    Ordered immediately messaged

  34. Jan 22, 2026 · Assembly

    Received from Senate

  35. Feb 19, 2026 · Assembly

    Read

  36. Feb 19, 2026 · Assembly

    Rules suspended to withdraw from Senate message and take up

  37. Feb 19, 2026 · Assembly

    Read a second time

  38. Feb 19, 2026 · Assembly

    Ordered to a third reading

  39. Feb 19, 2026 · Assembly

    Rules suspended

  40. Feb 19, 2026 · Assembly

    Read a third time and concurred in, Ayes 60, Noes 31

  41. Feb 19, 2026 · Assembly

    Ordered immediately messaged

  42. Feb 23, 2026 · Senate

    Received from Assembly concurred in

  43. Feb 25, 2026 · Senate

    Report correctly enrolled

  44. Apr 2, 2026 · Senate

    Presented to the Governor on 4-2-2026

  45. Apr 6, 2026 · Senate

    Report vetoed by the Governor on 4-3-2026

  46. May 12, 2026 · Senate

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

  47. May 13, 2026 · Senate

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