2025-2026 Wisconsin Legislature

Senate Bill 36

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 - Veto sustained

Important Actions (newest first)

Date / House Action Journal
5/13/2026 Sen.Failed to pass notwithstanding the objections of the Governor pursuant to Joint Rule 82899
2/19/2026 Asm.Read a third time and concurred in, Ayes 60, Noes 31611
1/21/2026 Sen.Read a third time and passed, Ayes 21, Noes 12620

History

Date / House Action Journal
2/12/2025 Sen.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
57
2/12/2025 Sen.Read first time and referred to Committee on Agriculture and Revenue57
2/18/2025 Sen.Representative Gustafson added as a cosponsor62
2/28/2025 Sen.Fiscal estimate received 
5/21/2025 Sen.Public hearing held 
6/9/2025 Sen.Senate Substitute Amendment 1 offered by Senator Jacque242
7/2/2025 Sen.Representative Melotik added as a cosponsor303
8/7/2025 Sen.Senate Substitute Amendment 2 offered by Senator Jacque353
8/18/2025 Sen.Senate Substitute Amendment 3 offered by Senator Jacque359
9/3/2025 Sen.Fiscal estimate received 
9/18/2025 Sen.Executive action taken 
9/19/2025 Sen.Report adoption of Senate Substitute Amendment 3 recommended by Committee on Agriculture and Revenue, Ayes 6, Noes 2390
9/19/2025 Sen.Report passage as amended recommended by Committee on Agriculture and Revenue, Ayes 5, Noes 3390
9/19/2025 Sen.Available for scheduling 
10/23/2025 Sen.Report of Joint Survey Committee on Tax Exemptions requested465
11/12/2025 Sen.Report of Joint Survey Committee on Tax Exemptions received, Ayes 5, Noes 4504
1/13/2026 Sen.Withdrawn from committee on Senate Organization and rereferred to joint committee on Finance pursuant to Senate Rule 46(2)(c)598
1/14/2026 Sen.Executive action taken 
1/14/2026 Sen.Report introduction of Senate Substitute Amendment 4 by Joint Committee on Finance, Ayes 16, Noes 0600
1/14/2026 Sen.Report adoption of Senate Substitute Amendment 4 recommended by Joint Committee on Finance, Ayes 12, Noes 4602
1/14/2026 Sen.Report passage as amended recommended by Joint Committee on Finance, Ayes 12, Noes 4602
1/14/2026 Sen.Available for scheduling 
1/15/2026 Sen.Representative Steffen added as a cosponsor610
1/16/2026 Sen.Placed on calendar 1-21-2026 pursuant to Senate Rule 18(1)613
1/21/2026 Sen.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 Wirch618
1/21/2026 Sen.Read a second time620
1/21/2026 Sen.Point of order that Senate Amendment 1 to Senate Substitute Amendment 4 was not germane well taken620
1/21/2026 Sen.Decision of the Chair stands as the judgment of the Senate, Ayes 18, Noes 15620
1/21/2026 Sen.Senate Substitute Amendment 4 adopted620
1/21/2026 Sen.Ordered to a third reading620
1/21/2026 Sen.Rules suspended to give bill its third reading620
1/21/2026 Sen.Read a third time and passed, Ayes 21, Noes 12620
1/21/2026 Sen.Ordered immediately messaged624
1/22/2026 Asm.Received from Senate489
2/19/2026 Asm.Read611
2/19/2026 Asm.Rules suspended to withdraw from Senate message and take up611
2/19/2026 Asm.Read a second time611
2/19/2026 Asm.Ordered to a third reading611
2/19/2026 Asm.Rules suspended611
2/19/2026 Asm.Read a third time and concurred in, Ayes 60, Noes 31611
2/19/2026 Asm.Ordered immediately messaged611
2/23/2026 Sen.Received from Assembly concurred in742
2/25/2026 Sen.Report correctly enrolled747
4/2/2026 Sen.Presented to the Governor on 4-2-2026858
4/6/2026 Sen.Report vetoed by the Governor on 4-3-2026860
5/12/2026 Sen.Placed on calendar 5-12-2026 pursuant to Joint Rule 82 (2)(a) 
5/13/2026 Sen.Failed to pass notwithstanding the objections of the Governor pursuant to Joint Rule 82899
 
Content subject to change after proofing by Chief Clerk staff.