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IntroducedFeb 12, 2025
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Passed SenateJan 21, 2026
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Passed Assembly
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Became Law
Wisconsin Senate Bill
Relating to: an income tax exemption for cash tips paid to an employee. (FE)
Last Action See all actions
Assembly • Jan 22, 2026: Received from Senate
Latest Bill Text See all bill texts
Summary
Comments on SB 36
Tweets
Whip Lists
Sponsors



- Cabral-Guevaraprimary
- Feyenprimary
- Nassprimary
- Quinnprimary
- Tomczykprimary
Votes
Actions
- Jan 22, 2026 | Assembly
- Received from Senate
- 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
- 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
- Jan 16, 2026 | Senate
- Placed on calendar 1-21-2026 pursuant to Senate Rule 18(1)
- Jan 15, 2026 | Senate
- Representative Steffen added as a cosponsor
- Jan 14, 2026 | Senate
- 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
- Jan 13, 2026 | Senate
- Withdrawn from committee on Senate Organization and rereferred to joint committee on Finance pursuant to Senate Rule 46(2)(c)
- Nov 12, 2025 | Senate
- Report of Joint Survey Committee on Tax Exemptions received, Ayes 5, Noes 4
- Oct 23, 2025 | Senate
- Report of Joint Survey Committee on Tax Exemptions requested
- Sep 19, 2025 | Senate
- 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
- Sep 18, 2025 | Senate
- Executive action taken
- Sep 03, 2025 | Senate
- Fiscal estimate received
- Aug 18, 2025 | Senate
- Senate Substitute Amendment 3 offered by Senator Jacque
- Aug 07, 2025 | Senate
- Senate Substitute Amendment 2 offered by Senator Jacque
- Jul 02, 2025 | Senate
- Representative Melotik added as a cosponsor
- Jun 09, 2025 | Senate
- Senate Substitute Amendment 1 offered by Senator Jacque
- May 21, 2025 | Senate
- Public hearing held
- Feb 28, 2025 | Senate
- Fiscal estimate received
- Feb 18, 2025 | Senate
- Representative Gustafson added as a cosponsor
- 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
- Read first time and referred to Committee on Agriculture and Revenue
Bill Texts
- Bill TextHTML
- Bill TextPDF
- Senate Substitute Amendment 1 (offered 6/9/2025) -- JacqueHTML
- Senate Substitute Amendment 1 (offered 6/9/2025) -- JacquePDF
- Senate Substitute Amendment 2 (offered 8/7/2025) -- JacqueHTML
- Senate Substitute Amendment 2 (offered 8/7/2025) -- JacquePDF
- Senate Substitute Amendment 3 (offered 8/18/2025) -- JacqueHTML
- Senate Substitute Amendment 3 (offered 8/18/2025) -- JacquePDF
- Senate Substitute Amendment 4 (adopted 1/21/2026) -- HTML
- Senate Substitute Amendment 4 (adopted 1/21/2026) -- PDF
- Senate Amendment 1 (offered 1/21/2026) -- Hesselbein, Smith, Spreitzer, Drake, Carpenter, Dassler-Alfheim, Habush Sinykin, L. Johnson, Keyeski, Larson, Pfaff, Ratcliff, Roys, Wall, WirchHTML
- Senate Amendment 1 (offered 1/21/2026) -- Hesselbein, Smith, Spreitzer, Drake, Carpenter, Dassler-Alfheim, Habush Sinykin, L. Johnson, Keyeski, Larson, Pfaff, Ratcliff, Roys, Wall, WirchPDF
Documents
- Amendment Histories
- LC Amendment Memo
- SB36: Fiscal Estimate From DOR
- SSA3-SB36: Fiscal Estimate From DOR (Supplemental)
- SB36: Report of the Joint Survey Committee on Tax Exemptions
- SB36 ROCP for Committee on Agriculture and Revenue On 9/19/2025
- SB36 ROCP for Committee on Agriculture and Revenue On 9/19/2025
- LC Hearing Materials for SB36 on 5/21/2025
- Wisconsin Ethics Commission information
- 2025 Assembly Bill 38
