2025-2026 Regular SessionWisconsin Legislature

SB36: An income tax exemption for cash tips paid to an employee. (FE)

Legislative Summary

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)

Demographic Impact

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60% Positive
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Bill History

2/12/2025
Introduced
Senate
2/12/2025
Read first time and referred to Committee on Agriculture and Revenue
Senate
2/18/2025
Representative Gustafson added as a cosponsor
Senate
2/28/2025
Fiscal estimate received
Senate
5/21/2025
Public hearing held
Senate