Senate Bill 36
An income tax exemption for cash tips paid to an employee. (FE)
Topics: Income tax: Deduction, Legislature: Tax Exemptions, Joint Survey Committee on, Sunset, Wage: Minimum
Vetoed by the governor
Both chambers passed it, and the governor vetoed it on Apr 6, 2026. Lawmakers did not , so it stands.
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Introduced, passed
Feb 12, 2025
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Committee, passed
Approved
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Senate vote, passed
Passed Jan 21, 2026
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Assembly vote, passed
Passed 60 to 31
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Governor, stopped here
Vetoed Apr 6, 2026.
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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”
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The same bill was also filed in the Assembly as AB 38. That version died when the session ended.
Terms on this page
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. 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
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
8 senators are its . All 8 are Republicans.
15 more lawmakers .
See all 23 names Hide the names
Authors (8)
- Julian Bradley · Republican, Senate
- Rachael Cabral-Guevara · Republican, Senate
- Dan Feyen · Republican, Senate
- Rob Hutton · Republican, Senate
- André Jacque · Republican, Senate
- Steve Nass · Republican, Senate
- Romaine Quinn · Republican, Senate
- Cory Tomczyk · Republican, Senate
Signed on in support (15)
- Elijah Behnke · Republican, Assembly
- Chanz Green · Republican, Assembly
- Rick Gundrum · Republican, Assembly
- Gus Gustafson · Republican, Assembly
- Rob Kreibich · Republican, Assembly
- Dave Maxey · Republican, Assembly
- Paul Melotik · Republican, Assembly
- Jeff Mursau · Republican, Assembly
- Will Penterman · Republican, Assembly
- Jim Piwowarczyk · Republican, Assembly
- David Steffen · Republican, Assembly
- Paul Tittl · Republican, Assembly
- Travis Tranel · Republican, Assembly
- Ron Tusler · Republican, Assembly
- Chuck Wichgers · Republican, Assembly
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 9 votes on this bill.
Senate Committee on Agriculture and Revenue vote on an amendment
Passed, 6 to 2 · Sep 19, 2025
No member-by-member record exists for this vote. Committee votes and some older sessions record totals only.
Official motion: “Report adoption of Senate Substitute Amendment 3 recommended by Committee on Agriculture and Revenue, Ayes 6, Noes 2”. Official record · This vote on its own page
Senate Committee on Agriculture and Revenue vote to recommend it
Passed, 5 to 3 · Sep 19, 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 Agriculture and Revenue, Ayes 5, Noes 3”. Official record · This vote on its own page
Senate vote
Passed, 5 to 4 · Nov 12, 2025
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 on an amendment
Passed, 16 to 0 · Jan 14, 2026
No member-by-member record exists for this vote. Committee votes and some older sessions record totals only.
Official motion: “Report introduction of Senate Substitute Amendment 4 by Joint Committee on Finance, Ayes 16, Noes 0”. Official record · This vote on its own page
Joint Committee on Finance vote on an amendment
Passed, 12 to 4 · Jan 14, 2026
No member-by-member record exists for this vote. Committee votes and some older sessions record totals only.
Official motion: “Report adoption of Senate Substitute Amendment 4 recommended by Joint Committee on Finance, Ayes 12, Noes 4”. Official record · This vote on its own page
Joint Committee on Finance vote to recommend it
Passed, 12 to 4 · Jan 14, 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 Joint Committee on Finance, Ayes 12, Noes 4”. Official record · This vote on its own page
Senate vote
Passed, 18 to 15 · Jan 21, 2026
See how each of the 33 senators voted Hide the names
D: Democrat, R: Republican
Yes (18)
- André Jacque (R, 1)
- Chris Kapenga (R, 33)
- Cory Tomczyk (R, 29)
- Dan Feyen (R, 20)
- Devin LeMahieu (R, 9)
- Eric Wimberger (R, 2)
- Howard Marklein (R, 17)
- Jesse James (R, 23)
- John Jagler (R, 13)
- Julian Bradley (R, 28)
- Mary Felzkowski (R, 12)
- Patrick Testin (R, 24)
- Rachael Cabral-Guevara (R, 19)
- Rob Hutton (R, 5)
- Rob Stafsholt (R, 10)
- Romaine Quinn (R, 25)
- Steve Nass (R, 11)
- Van Wanggaard (R, 21)
No (15)
- Bob Wirch (D, 22)
- Brad Pfaff (D, 32)
- Chris Larson (D, 7)
- Dianne Hesselbein (D, 27)
- Dora Drake (D, 4)
- Jamie Wall (D, 30)
- Jeff Smith (D, 31)
- Jodi Habush Sinykin (D, 8)
- Kelda Roys (D, 26)
- Kristin Dassler-Alfheim (D, 18)
- LaTonya Johnson (D, 6)
- Mark Spreitzer (D, 15)
- Melissa Ratcliff (D, 16)
- Sarah Keyeski (D, 14)
- Tim Carpenter (D, 3)
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 · Jan 21, 2026
See how each of the 33 senators voted Hide the names
D: Democrat, R: Republican
Yes (21)
- André Jacque (R, 1)
- Brad Pfaff (D, 32)
- Chris Kapenga (R, 33)
- Cory Tomczyk (R, 29)
- Dan Feyen (R, 20)
- Devin LeMahieu (R, 9)
- Eric Wimberger (R, 2)
- Howard Marklein (R, 17)
- Jamie Wall (D, 30)
- Jesse James (R, 23)
- John Jagler (R, 13)
- Julian Bradley (R, 28)
- Mary Felzkowski (R, 12)
- Patrick Testin (R, 24)
- Rachael Cabral-Guevara (R, 19)
- Rob Hutton (R, 5)
- Rob Stafsholt (R, 10)
- Romaine Quinn (R, 25)
- Sarah Keyeski (D, 14)
- Steve Nass (R, 11)
- Van Wanggaard (R, 21)
No (12)
- Bob Wirch (D, 22)
- Chris Larson (D, 7)
- Dianne Hesselbein (D, 27)
- Dora Drake (D, 4)
- Jeff Smith (D, 31)
- Jodi Habush Sinykin (D, 8)
- Kelda Roys (D, 26)
- Kristin Dassler-Alfheim (D, 18)
- LaTonya Johnson (D, 6)
- Mark Spreitzer (D, 15)
- Melissa Ratcliff (D, 16)
- Tim Carpenter (D, 3)
Official motion: “PASSAGE”. Official record · This vote on its own page
Assembly vote to pass it
Passed, 60 to 31 · Feb 19, 2026 · 8 didn't vote
See how each of the 99 representatives voted Hide the names
D: Democrat, R: Republican
Yes (60)
- Adam Neylon (R, 15)
- Alex Dallman (R, 39)
- Amanda Nedweski (R, 32)
- Barbara Dittrich (R, 99)
- Ben DeSmidt (D, 65)
- Ben Franklin (R, 88)
- Bob Donovan (R, 61)
- Bob Wittke (R, 63)
- Brent Jacobson (R, 87)
- Brienne Brown (D, 43)
- Calvin Callahan (R, 35)
- Chanz Green (R, 74)
- Chuck Wichgers (R, 84)
- Cindi Duchow (R, 97)
- Clint Moses (R, 92)
- Dan Knodl (R, 24)
- Dave Armstrong (R, 67)
- Dave Maxey (R, 83)
- Dave Murphy (R, 56)
- David Steffen (R, 4)
- Dean Kaufert (R, 53)
- Duke Tucker (R, 75)
- Elijah Behnke (R, 6)
- Gus Gustafson (R, 55)
- Jeff Mursau (R, 36)
- Jenna Jacobson (D, 50)
- Jerry O'Connor (R, 60)
- Jessie Rodriguez (R, 21)
- Jim Piwowarczyk (R, 98)
- Joel Kitchens (R, 1)
- John Spiros (R, 86)
- Joy Goeben (R, 5)
- Karen Hurd (R, 69)
- Kevin Petersen (R, 57)
- Lindee Brill (R, 27)
- Lori Palmeri (D, 54)
- Mark Born (R, 37)
- Nancy VanderMeer (R, 70)
- Pat Snyder (R, 85)
- Paul Melotik (R, 22)
- Paul Tittl (R, 25)
- Rick Gundrum (R, 58)
- Rob Brooks (R, 59)
- Rob Kreibich (R, 28)
- Rob Summerfield (R, 68)
- Rob Swearingen (R, 34)
- Robin Vos (R, 33)
- Ron Tusler (R, 3)
- Scott Allen (R, 82)
- Scott Krug (R, 72)
- Shae Sortwell (R, 2)
- Shannon Zimmerman (R, 30)
- Sylvia Ortiz-Velez (D, 8)
- Todd Novak (R, 51)
- Tony Kurtz (R, 41)
- Travis Tranel (R, 49)
- Treig Pronschinske (R, 29)
- Tyler August (R, 31)
- Vinnie Miresse (D, 71)
- Will Penterman (R, 38)
No (31)
- Alex Joers (D, 81)
- Amaad Rivera-Wagner (D, 90)
- Andrew Hysell (D, 48)
- Angela Stroud (D, 73)
- Angelina Cruz (D, 62)
- Angelito Tenorio (D, 14)
- Ann Roe (D, 44)
- Christian Phelps (D, 93)
- Christine Sinicki (D, 20)
- Clint Anderson (D, 45)
- Darrin Madison (D, 10)
- Deb Andraca (D, 23)
- Greta Neubauer (D, 66)
- Jill Billings (D, 95)
- Joan Fitzgerald (D, 46)
- Joe Sheehan (D, 26)
- Kalan Haywood (D, 16)
- Karen DeSanto (D, 40)
- Karen Kirsch (D, 7)
- Lisa Subeck (D, 79)
- Margaret Arney (D, 18)
- Maureen McCarville (D, 42)
- Mike Bare (D, 80)
- Priscilla Prado (D, 9)
- Randy Udell (D, 47)
- Renuka Mayadev (D, 77)
- Sequanna Taylor (D, 11)
- Shelia Stubbs (D, 78)
- Supreme Moore Omokunde (D, 17)
- Tara Johnson (D, 96)
- Tip McGuire (D, 64)
Didn't vote (8)
- Francesca Hong (D, 76)
- Jodi Emerson (D, 91)
- Lee Snodgrass (D, 52)
- Robyn Vining (D, 13)
- Russell Goodwin (D, 12)
- Ryan Clancy (D, 19)
- Ryan Spaude (D, 89)
- Steve Doyle (D, 94)
Official motion: “CONCURRENCE”. Official record · This vote on its own page
What happened
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May 13, 2026
The veto stood. Lawmakers didn't override it.
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Apr 6, 2026
The governor vetoed it.
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Apr 2, 2026
Sent to the governor.
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Feb 19, 2026
The Assembly passed it too, 60 to 31.
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Feb 19, 2026
“Read” (the official wording)
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Jan 22, 2026
The Assembly received it.
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Jan 21, 2026
The Senate passed it, 21 to 12.
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Jan 21, 2026
The Senate adopted it.
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Jan 21, 2026
“Point of order that Senate Amendment 1 to Senate Substitute Amendment 4 was not germane well taken” (the official wording)
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Jan 15, 2026
1 more representative signed on in support.
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Jan 14, 2026
The committee voted to recommend passing it, 12 to 4.
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Jan 14, 2026
“Report adoption of Senate Substitute Amendment 4 recommended by Joint Committee on Finance, Ayes 12, Noes 4” (the official wording)
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Jan 14, 2026
“Report introduction of Senate Substitute Amendment 4 by Joint Committee on Finance, Ayes 16, Noes 0” (the official wording)
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Jan 13, 2026
Sent to the Joint Committee on Finance.
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Nov 12, 2025
“Report of Joint Survey Committee on Tax Exemptions received, Ayes 5, Noes 4” (the official wording)
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Oct 23, 2025
“Report of Joint Survey Committee on Tax Exemptions requested” (the official wording)
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Sep 19, 2025
The committee voted to recommend passing it, 5 to 3.
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Sep 19, 2025
“Report adoption of Senate Substitute Amendment 3 recommended by Committee on Agriculture and Revenue, Ayes 6, Noes 2” (the official wording)
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Sep 3, 2025
A state agency sent in its estimate of the cost.
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Jul 2, 2025
1 more representative signed on in support.
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May 21, 2025
The committee held a public hearing.
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Feb 28, 2025
A state agency sent in its estimate of the cost.
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Feb 18, 2025
1 more representative signed on in support.
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Feb 12, 2025
Sent to the Senate Committee on Agriculture and Revenue.
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Feb 12, 2025
Introduced in the Senate.
See the official record, word for word Hide the official record
- 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
- Feb 12, 2025 · Senate
Read first time and referred to Committee on Agriculture and Revenue
- Feb 18, 2025 · Senate
Representative Gustafson added as a cosponsor
- Feb 28, 2025 · Senate
Fiscal estimate received
- May 21, 2025 · Senate
Public hearing held
- Jun 9, 2025 · Senate
Senate Substitute Amendment 1 offered by Senator Jacque
- Jul 2, 2025 · Senate
Representative Melotik added as a cosponsor
- Aug 7, 2025 · Senate
Senate Substitute Amendment 2 offered by Senator Jacque
- Aug 18, 2025 · Senate
Senate Substitute Amendment 3 offered by Senator Jacque
- Sep 3, 2025 · Senate
Fiscal estimate received
- Sep 18, 2025 · Senate
Executive action taken
- Sep 19, 2025 · Senate
Report adoption of Senate Substitute Amendment 3 recommended by Committee on Agriculture and Revenue, Ayes 6, Noes 2
- Sep 19, 2025 · Senate
Report passage as amended recommended by Committee on Agriculture and Revenue, Ayes 5, Noes 3
- Sep 19, 2025 · Senate
Available for scheduling
- Oct 23, 2025 · Senate
Report of Joint Survey Committee on Tax Exemptions requested
- Nov 12, 2025 · Senate
Report of Joint Survey Committee on Tax Exemptions received, Ayes 5, Noes 4
- Jan 13, 2026 · Senate
Withdrawn from committee on Senate Organization and rereferred to joint committee on Finance pursuant to Senate Rule 46(2)(c)
- Jan 14, 2026 · Senate
Executive action taken
- Jan 14, 2026 · Senate
Report introduction of Senate Substitute Amendment 4 by Joint Committee on Finance, Ayes 16, Noes 0
- Jan 14, 2026 · Senate
Report adoption of Senate Substitute Amendment 4 recommended by Joint Committee on Finance, Ayes 12, Noes 4
- Jan 14, 2026 · Senate
Report passage as amended recommended by Joint Committee on Finance, Ayes 12, Noes 4
- Jan 14, 2026 · Senate
Available for scheduling
- Jan 15, 2026 · Senate
Representative Steffen added as a cosponsor
- Jan 16, 2026 · Senate
Placed on calendar 1-21-2026 pursuant to Senate Rule 18(1)
- 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
- Jan 21, 2026 · Senate
Read a second time
- Jan 21, 2026 · Senate
Point of order that Senate Amendment 1 to Senate Substitute Amendment 4 was not germane well taken
- Jan 21, 2026 · Senate
Decision of the Chair stands as the judgment of the Senate, Ayes 18, Noes 15
- Jan 21, 2026 · Senate
Senate Substitute Amendment 4 adopted
- Jan 21, 2026 · Senate
Ordered to a third reading
- Jan 21, 2026 · Senate
Rules suspended to give bill its third reading
- Jan 21, 2026 · Senate
Read a third time and passed, Ayes 21, Noes 12
- Jan 21, 2026 · Senate
Ordered immediately messaged
- Jan 22, 2026 · Assembly
Received from Senate
- Feb 19, 2026 · Assembly
Read
- Feb 19, 2026 · Assembly
Rules suspended to withdraw from Senate message and take up
- Feb 19, 2026 · Assembly
Read a second time
- Feb 19, 2026 · Assembly
Ordered to a third reading
- Feb 19, 2026 · Assembly
Rules suspended
- Feb 19, 2026 · Assembly
Read a third time and concurred in, Ayes 60, Noes 31
- Feb 19, 2026 · Assembly
Ordered immediately messaged
- Feb 23, 2026 · Senate
Received from Assembly concurred in
- Feb 25, 2026 · Senate
Report correctly enrolled
- Apr 2, 2026 · Senate
Presented to the Governor on 4-2-2026
- Apr 6, 2026 · Senate
Report vetoed by the Governor on 4-3-2026
- May 12, 2026 · Senate
Placed on calendar 5-12-2026 pursuant to Joint Rule 82 (2)(a)
- May 13, 2026 · Senate
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.
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
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