Maddy summarySB 36 creates a state income tax exemption for cash tips received by employees, directly benefiting service industry workers (like servers or bartenders) who report cash tips to their employers. The bill allows taxpayers to subtract up to $25,000 in qualified tips from their taxable income each year, provided the tips are reported via federal tax forms (like those used for IRS Form 1099-NEC). This exemption phases out for higher earners: single filers see reductions when their modified adjusted gross income exceeds $150,000, while joint filers face reductions above $300,000. To claim the exemption, filers must include their Social Security number and, for married couples, file a joint return.
Sponsored bills
Maddy summarySB 532 prohibits University of Wisconsin System institutions from charging students supplemental fees for enrolling in courses offered exclusively online, unless the fee covers specific costs directly tied to online delivery (like technology or platform costs) or is also charged for equivalent in-person courses. It directly affects students taking fully online courses, particularly non-resident students who might face higher fees. The bill creates a new requirement (36.27 (1) (c)) ensuring online course fees are justified by actual costs or applied equally to in-person options. The law takes effect for the first semester or session beginning at least 30 days after its effective date.
Maddy summarySB 389 adjusts how Wisconsin school districts calculate their maximum allowable spending limits (revenue limits) for specific school years. It adds $325 per student to the calculation for the 2023-24 through 2026-27 school years, while removing previous adjustments that would have affected spending limits for the 2015-16 through 2018-19 years and the 2021-22 year. The bill also modifies rules for consolidated school districts, changing how their revenue limits are calculated during the 2020-21 through 2026-27 school years. These changes take effect for the 2027-28 school year and beyond, directly impacting all public school districts in Wisconsin.
Maddy summarySB 277 establishes a 6-year expiration cycle for most Wisconsin administrative rules, requiring state agencies to proactively renew rules before they expire. It mandates that agencies submit renewal notices between January 1 and March 1 each year for rules expiring that year, including detailed justifications and statutory references. Rules not renewed through this process will automatically be removed from the Wisconsin Administrative Code on January 1 following expiration. This directly affects state agencies responsible for creating and maintaining administrative rules, ensuring regular legislative review of regulatory changes.
Maddy summaryThis bill's title claims to address LLC filing fees, but the provided text actually amends an unrelated education-related statute (183.0122) regarding student enrollment criteria. The bill text modifies a section defining where students must be enrolled to qualify for certain benefits, specifying they must be in a postsecondary institution, public/private/tribal high school, or home-based program in the state. The content does not relate to LLC fees or business filings as indicated in the title. The inconsistency between the title and the actual bill text suggests a potential error in the document provided.
Maddy summarySB 248 modifies Wisconsin's driver's license rules for individuals required to use ignition interlock devices (IIDs) after DUI convictions. It extends license restrictions by 180 days for specific IID violations, including three or more failed breath tests within 60 days, tampering with the device, or unauthorized removal. Drivers can dispute violations by providing documentation within 15 days, such as proof of device malfunction or an explanation for the incident. The bill also clarifies eligibility for a work driving license (occupational license) after 30-45 days of license suspension, contingent on IID installation and compliance with safety plans. These changes apply to drivers with multiple DUI convictions or license suspensions under existing law.
Maddy summarySB 814 modifies Wisconsin law to require that serious child sex offenders placed on supervised release must reside in housing not adjacent to a property where a child's primary residence exists. Specifically, it prohibits placement within 1,500 feet of a child's home if properties share a boundary line (ignoring roads or alleys). The bill also mandates that counties assess proposed housing options for compliance before court approval and requires courts to reject plans that fail to meet these safety standards. This directly affects serious child sex offenders under supervised release and the county departments responsible for placement planning.
Maddy summarySB 993 allows Wisconsin-registered interior designers to legally supervise interior construction projects and sign technical documents required for building permits. It expands their scope of practice by explicitly permitting them to oversee interior alterations or construction (like remodeling offices or retail spaces) without structural changes, as defined in the statute. The bill amends existing law to clarify that registered interior designers can be responsible for construction supervision and document sealing for these specific interior projects. This directly affects licensed interior designers and the businesses or projects they manage, without changing requirements for structural engineering or architectural work. The law does not alter building codes or safety standards but defines the professional boundaries for interior design practice.
Maddy summarySB 995 would appropriate state funds to cover individual income tax rebates for 2026, directly affecting eligible Wisconsin residents who qualify for these rebates under prior law. The bill creates a new statutory provision requiring the state to allocate sufficient funding to make these rebate payments. It references a 2025 legislative act that established the rebate program but does not change the rebate eligibility or amounts. The bill is currently pending in the Agriculture and Revenue Committee after a committee recommendation for passage.
Maddy summarySB 1 provides a one-time tax rebate to Wisconsin taxpayers who filed individual income tax returns for 2023-2024. Eligible married couples filing jointly receive $1,000, while other individuals receive $500, capped at their actual tax liability for that period. The Wisconsin Department of Revenue will automatically identify eligible taxpayers and issue payments by September 15, 2026, with a claim process available through December 31, 2026, for those who don’t receive the full amount. The bill applies specific tax refund procedures to these rebates, treating them as tax liabilities under existing Wisconsin law.