SB36Introduced in the Senate
An income tax exemption for cash tips paid to an employee. (FE)
Introduced by Andre Jacque, District 1
What does this bill do?
Plain-English breakdown
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Official description
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)
Where it stands
Failed to pass notwithstanding the objections of the Governor pursuant to Joint Rule 82
May 13, 2026
How did lawmakers vote?
Assembly votes
1 recorded vote · each counted separately
Senate votes
2 recorded votes · each counted separately
AssemblyStage: Assembly: Read a third time and concurred in · February 19, 2026
60
Yes
31
No
8
Absent or Not Voting
99 assemblymembers recorded in this Assembly vote. Colors show vote categories only, not whether a vote was good or bad.
See how each assemblymember voted
| Assemblymember | District | Vote |
|---|---|---|
| Joel Kitchens | 1 | Yes |
| Shae Sortwell | 2 | Yes |
| Ron Tusler | 3 | Yes |
| David Steffen | 4 | Yes |
| Joy Goeben | 5 | Yes |
| Elijah Behnke | 6 | Yes |
| Karen Kirsch | 7 | No |
| Sylvia Ortiz-Velez | 8 | Yes |
| Pricilla Prado | 9 | No |
| Darrin Madison | 10 | No |
Bill history
Introduced
Read first time and referred to Committee on Agriculture and Revenue
Representative Gustafson added as a cosponsor
Fiscal estimate received
Public hearing held
Senate Substitute Amendment 1 offered by Senator Jacque
Representative Melotik added as a cosponsor
Senate Substitute Amendment 2 offered by Senator Jacque
Senate Substitute Amendment 3 offered by Senator Jacque
Fiscal estimate received
Executive action taken
Report adoption of Senate Substitute Amendment 3 recommended by Committee on Agriculture and Revenue, Ayes 6, Noes 2
Report passage as amended recommended by Committee on Agriculture and Revenue, Ayes 5, Noes 3
Available for scheduling
Report of Joint Survey Committee on Tax Exemptions requested
Report of Joint Survey Committee on Tax Exemptions received, Ayes 5, Noes 4
Withdrawn from committee on Senate Organization and rereferred to joint committee on Finance pursuant to Senate Rule 46(2)(c)
Executive action taken
Report introduction of Senate Substitute Amendment 4 by Joint Committee on Finance, Ayes 16, Noes 0
Report adoption of Senate Substitute Amendment 4 recommended by Joint Committee on Finance, Ayes 12, Noes 4
Report passage as amended recommended by Joint Committee on Finance, Ayes 12, Noes 4
Available for scheduling
Representative Steffen added as a cosponsor
Placed on calendar 1-21-2026 pursuant to Senate Rule 18(1)
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
Read a second time
Point of order that Senate Amendment 1 to Senate Substitute Amendment 4 was not germane well taken
Decision of the Chair stands as the judgment of the Senate, Ayes 18, Noes 15
Senate Substitute Amendment 4 adopted
Ordered to a third reading
Rules suspended to give bill its third reading
Read a third time and passed, Ayes 21, Noes 12
Ordered immediately messaged
Received from Senate
Read
Rules suspended to withdraw from Senate message and take up
Read a second time
Ordered to a third reading
Rules suspended
Read a third time and concurred in, Ayes 60, Noes 31
Ordered immediately messaged
Received from Assembly concurred in
Report correctly enrolled
Presented to the Governor on 4-2-2026
Report vetoed by the Governor on 4-3-2026
Placed on calendar 5-12-2026 pursuant to Joint Rule 82 (2)(a)
Failed to pass notwithstanding the objections of the Governor pursuant to Joint Rule 82
Verify the information
- Official page on the Wisconsin Legislature website
- Senate Substitute Amendment 1 (amendment)
- Senate Substitute Amendment 2 (amendment)
- Senate Substitute Amendment 3 (amendment)
- Senate Substitute Amendment 4 (amendment)
- Senate Amendment 1 (amendment)
- Fiscal Note (supplement)
- Fiscal Note (supplement)
- Misc (supplement)
- Analysis (supplement)
- Fiscal Note (supplement)
- Introduced (text)
- Enrolled (text)
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