2025-2026 Wisconsin Legislature

Assembly Bill 38

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)

Status: S - Available for Scheduling

Important Actions (newest first)

Date / House Action Journal
1/16/2026 Sen.Available for scheduling 
1/15/2026 Asm.Read a third time and passed, Ayes 61, Noes 33, Paired 2458

History

Date / House Action Journal
2/17/2025 Asm.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
31
2/17/2025 Asm.Read first time and referred to Committee on Ways and Means31
2/18/2025 Asm.Representative Gustafson added as a coauthor35
2/28/2025 Asm.Fiscal estimate received 
7/2/2025 Asm.Representative Melotik added as a coauthor215
8/18/2025 Asm.Assembly Substitute Amendment 1 offered by Representative Tusler236
8/21/2025 Asm.Public hearing held 
9/4/2025 Asm.Executive action taken 
9/15/2025 Asm.Report Assembly Substitute Amendment 1 adoption recommended by Committee on Ways and Means, Ayes 10, Noes 0257
9/15/2025 Asm.Report passage as amended recommended by Committee on Ways and Means, Ayes 8, Noes 2257
9/15/2025 Asm.Referred to committee on Rules257
11/7/2025 Asm.Referred to joint survey committee on Tax Exemptions pursuant to Assembly Rule 45 (4)345
11/11/2025 Asm.Executive action taken by joint survey committee on Tax Exemptions 
11/11/2025 Asm.Report of Joint Survey Committee on Tax Exemptions received346
1/13/2026 Asm.Placed on calendar 1-15-2026 by Committee on Rules 
1/14/2026 Asm.Assembly Substitute Amendment 2 offered by Representative Tusler448
1/14/2026 Asm.Representative Steffen added as a coauthor453
1/15/2026 Asm.Read a second time458
1/15/2026 Asm.Assembly Substitute Amendment 3 offered by Representative Clancy458
1/15/2026 Asm.Assembly Substitute Amendment 3 laid on table, Ayes 52, Noes 42458
1/15/2026 Asm.Assembly Substitute Amendment 2 adopted458
1/15/2026 Asm.Ordered to a third reading458
1/15/2026 Asm.Rules suspended458
1/15/2026 Asm.Read a third time and passed, Ayes 61, Noes 33, Paired 2458
1/15/2026 Asm.Ordered immediately messaged459
1/16/2026 Sen.Received from Assembly615
1/16/2026 Sen.Read first time and referred to committee on Senate Organization615
1/16/2026 Sen.Available for scheduling 
 
Content subject to change after proofing by Chief Clerk staff.