# Wisconsin AB38: 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)

Wisconsin AB38, 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), is a 2025-2026 Wisconsin Legislature (Biennial Session) House bill sponsored by Elijah Behnke (Republican), Chanz Green (Republican), Rick Gundrum (Republican) and 9 others; status failed, last action 2026-03-23 (Failed to concur in pursuant to Senate Joint Resolution 1); PRIA reads it as touching household money (as of 2026-10-19).

- Canonical: https://policyrisk.com/state-bill/WI-AB38-2025
- As of: 2026-10-19
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Wisconsin AB38
- State: Wisconsin
- Session: 2025-2026 Wisconsin Legislature (Biennial Session)
- Title: 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: failed
- Chamber: House
- Introduced: 2025-02-17
- Last action: 2026-03-23, Failed to concur in pursuant to Senate Joint Resolution 1
- Sponsors: Elijah Behnke (Republican), Chanz Green (Republican), Rick Gundrum (Republican), Rob Kreibich (Republican), Dave Maxey (Republican), Jeffrey Mursau (Republican), William Penterman (Republican), Jim Piwowarczyk (Republican), Paul Tittl (Republican), Travis Tranel (Republican), Ron Tusler (Republican), Chuck Wichgers (Republican)
- Cosponsors: 11
- Subjects: Income tax -- Deduction, Legislature -- Tax Exemptions, Joint Survey Committee on, Wage -- Minimum
- Touches household money: yes
- Roll calls: 2 (113 yes, 75 no in all)
- Economic provisions PRIA read: 0

## Summary

No summary available.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Elijah Behnke (Republican), House
- Sponsor: Chanz Green (Republican), House
- Sponsor: Rick Gundrum (Republican), House
- Sponsor: Rob Kreibich (Republican), House
- Sponsor: Dave Maxey (Republican), House
- Sponsor: Jeffrey Mursau (Republican), House
- Sponsor: William Penterman (Republican), House
- Sponsor: Jim Piwowarczyk (Republican), House
- Sponsor: Paul Tittl (Republican), House
- Sponsor: Travis Tranel (Republican), House
- Sponsor: Ron Tusler (Republican), House
- Sponsor: Chuck Wichgers (Republican), House
- Cosponsor: Julian Bradley (Republican), Senate
- Cosponsor: Rachael Cabral-Guevara (Republican), Senate
- Cosponsor: Dan Feyen (Republican), Senate
- Cosponsor: Nate Gustafson (Republican), House
- Cosponsor: Rob Hutton (Republican), Senate
- Cosponsor: André Jacque (Republican), Senate
- Cosponsor: Paul Melotik (Republican), House
- Cosponsor: Steve Nass (Republican), Senate
- Cosponsor: Romaine Quinn (Republican), Senate
- Cosponsor: David Steffen (Republican), House
- Cosponsor: Cory Tomczyk (Republican), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-01-15 | House | Read a third time and passed, Ayes 61, Noes 33, Paired 2 | pass | 61 | 33 |   |
| 2026-01-15 | House | Assembly Substitute Amendment 3 laid on table, Ayes 52, Noes 42 | pass | 52 | 42 |   |

## Actions (29)

- 2026-03-23: Failed to concur in pursuant to Senate Joint Resolution 1 (Senate)
- 2026-01-16: Available for scheduling (Senate)
- 2026-01-16: Read first time and referred to committee on Senate Organization (Senate)
- 2026-01-16: Received from Assembly (Senate)
- 2026-01-15: Ordered immediately messaged (House)
- 2026-01-15: Read a third time and passed, Ayes 61, Noes 33, Paired 2 (House)
- 2026-01-15: Rules suspended (House)
- 2026-01-15: Ordered to a third reading (House)
- 2026-01-15: Assembly Substitute Amendment 2 adopted (House)
- 2026-01-15: Assembly Substitute Amendment 3 laid on table, Ayes 52, Noes 42 (House)
- 2026-01-15: Assembly Substitute Amendment 3 offered by Representative Clancy (House)
- 2026-01-15: Read a second time (House)
- 2026-01-14: Representative Steffen added as a coauthor (House)
- 2026-01-14: Assembly Substitute Amendment 2 offered by Representative Tusler (House)
- 2026-01-13: Placed on calendar 1-15-2026 by Committee on Rules (House)
- 2025-11-11: Report of Joint Survey Committee on Tax Exemptions received (House)
- 2025-11-11: Executive action taken by joint survey committee on Tax Exemptions (House)
- 2025-11-07: Referred to joint survey committee on Tax Exemptions pursuant to Assembly Rule 45 (4) (House)
- 2025-09-15: Referred to committee on Rules (House)
- 2025-09-15: Report passage as amended recommended by Committee on Ways and Means, Ayes 8, Noes 2 (House)
- 2025-09-15: Report Assembly Substitute Amendment 1 adoption recommended by Committee on Ways and Means, Ayes 10, Noes 0 (House)
- 2025-09-04: Executive action taken (House)
- 2025-08-21: Public hearing held (House)
- 2025-08-18: Assembly Substitute Amendment 1 offered by Representative Tusler (House)
- 2025-07-02: Representative Melotik added as a coauthor (House)
- 2025-02-28: Fiscal estimate received (House)
- 2025-02-18: Representative Gustafson added as a coauthor (House)
- 2025-02-17: Read first time and referred to Committee on Ways and Means (House)
- 2025-02-17: 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 (House)

## Bill text

- Assembly Substitute Amendment 2, 2026-01-15: [HTML](https://docs.legis.wisconsin.gov/document/amends/2025/REG/AB38-ASA2), [PDF](https://docs.legis.wisconsin.gov/document/amends/2025/REG/AB38-ASA2.pdf)
- Bill Text: [HTML](https://docs.legis.wisconsin.gov/document/proposaltext/2025/REG/AB38), [PDF](https://docs.legis.wisconsin.gov/document/proposaltext/2025/REG/AB38.pdf)

## Related bills

- AB913: An Act to create 71.05 (6) (b) 57. of the statutes; Relating to: subtraction for certain income of members of the National Guard and Reserves. (FE) (signed)
- AB80: An Act to renumber 457.25 (1); to amend 46.90 (4) (ab) 4., 48.56 (2), 48.561 (2), 49.45 (30j) (a) 1., 51.03 (6) (a), 55.043 (1m) (a) 4., 146.81 (1) (hg), 146.8… (signed)
- AB1027: An Act Relating to: requiring information relating to the food stamp program to be compiled and provided to the U.S. Department of Agriculture. (FE) (vetoed)
- AB674: An Act to create 157.06 (15m) of the statutes; Relating to: prohibiting knowingly covering organ transplantation and related care under health insurance polici… (vetoed)
- SB176: An Act to create 71.05 (1) (j), 71.26 (1) (j), 71.34 (1k) (q) and 71.45 (1) (dp) of the statutes; Relating to: an income and franchise tax exemption for broadb… (vetoed)
- SB36: 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… (vetoed)

## Sources
- [Assembly Substitute Amendment 2 (HTML)](https://docs.legis.wisconsin.gov/document/amends/2025/REG/AB38-ASA2)
- [Assembly Substitute Amendment 2 (PDF)](https://docs.legis.wisconsin.gov/document/amends/2025/REG/AB38-ASA2.pdf)
- [Bill Text (HTML)](https://docs.legis.wisconsin.gov/document/proposaltext/2025/REG/AB38)
- [Bill Text (PDF)](https://docs.legis.wisconsin.gov/document/proposaltext/2025/REG/AB38.pdf)

## Related
- [AB913: An Act to create 71.05 (6) (b) 57. of the statutes; Relating to: subtraction fo…](https://policyrisk.com/state-bill/WI-AB913-2025)
- [AB80: An Act to renumber 457.25 (1); to amend 46.90 (4) (ab) 4., 48.56 (2), 48.561 (2…](https://policyrisk.com/state-bill/WI-AB80-2025)
- [AB1027: An Act Relating to: requiring information relating to the food stamp program to…](https://policyrisk.com/state-bill/WI-AB1027-2025)
- [AB674: An Act to create 157.06 (15m) of the statutes; Relating to: prohibiting knowing…](https://policyrisk.com/state-bill/WI-AB674-2025)
- [SB176: An Act to create 71.05 (1) (j), 71.26 (1) (j), 71.34 (1k) (q) and 71.45 (1) (dp…](https://policyrisk.com/state-bill/WI-SB176-2025)
- [SB36: An Act to repeal 71.63 (6) (n) 1. and 71.63 (6) (n) 2.; to renumber and amend 7…](https://policyrisk.com/state-bill/WI-SB36-2025)
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Source: PRIA, https://policyrisk.com/state-bill/WI-AB38-2025 (as of 2026-10-19).