Andre Jacque, Wisconsin State Senator for 1st District | Official website
Andre Jacque, Wisconsin State Senator for 1st District | Official website
According to the Wisconsin State Legislature's official website, the bill was described as follows: "an income tax exemption for cash tips paid to an employee. (FE)".
The following is our breakdown, based on the actual bill text, and may include interpretation to clarify its provisions.
In essence, this bill amends Wisconsin statutes to create an income tax exemption for cash tips received by employees from customers of their employers. The exemption applies to both residents and nonresidents who are subject to Wisconsin state taxes. It modifies existing tax provisions to factor cash tips into calculations related to taxable wages, salaries, unearned income, and net earnings from trade or business activities. The bill stipulates specific amendments and repeals relevant statutory subsections to accommodate the new exemption. The modifications first apply to taxable years beginning after Dec. 31, 2024.
The bill was co-authored by Representative Ron Tusler (Republican-3rd District), Senator Rachael Cabral-Guevara (Republican-19th District), Senator Dan Feyen (Republican-20th District), Senator Rob Hutton (Republican-5th District), Senator Steve L. Nass (Republican-11th District). It was co-sponsored by Representative Elijah R. Behnke (Republican-6th District), Representative Chanz J. Green (Republican-74th District), and Representative Rick Gundrum (Republican-58th District), along 11 other co-sponsors.
André Jacque has authored or co-authored another 16 bills since the beginning of the 2025 session, with none of them being enacted.
Jacque graduated from the University of Wisconsin, Madison in 2003 with a BS.
Jacque, a Republican, was elected to the Wisconsin State Senate in 2019 to represent the state's 1st Senate district, replacing previous state senator Caleb Frostman.
In Wisconsin, the legislative process starts when a senator, constituent, group, or agency proposes an idea for a bill. After drafting, the bill is introduced, numbered, and referred to a committee for review and public input. If approved, it moves through three readings and votes in both the Senate and Assembly. Once both chambers pass the same version, the bill goes to the governor, who can sign it, veto it, or let it become law without a signature. Only a small share of bills introduced each session ultimately become law. You can learn more about the Wisconsin legislative process here.
| Bill Number | Date Introduced | Short Description |
|---|---|---|
| SB36 | 02/12/2025 | An income tax exemption for cash tips paid to an employee. (FE) |
| SB35 | 02/12/2025 | Law enforcement and firefighter annuitants in the Wisconsin Retirement System who are rehired by a participating employer. (FE) |
| SB33 | 02/12/2025 | Representations depicting nudity and providing a penalty |
| SB20 | 02/05/2025 | Allowing certain married persons to claim the earned income tax credit when filing a separate return. (FE) |
| SB19 | 02/05/2025 | Fee waivers for state park vehicle admission receipts to pupils with Every Kid Outdoors passes. (FE) |
| SB15 | 02/05/2025 | Increased penalties for crimes against adults at risk; restraining orders for adults at risk; freezing assets of a defendant charged with financial exploitation of an adult at risk; sexual assault of an adult at risk; and providing a penalty |
| SB14 | 02/03/2025 | Pelvic exams on unconscious patients and creating an administrative rule related to hospital requirements for pelvic exams on unconscious patients |
| SB8 | 01/24/2025 | Repair and replacement of implements of husbandry under warranty |
| SB7 | 01/24/2025 | Prohibiting a foreign adversary from acquiring agricultural or forestry land in this state |
| SB6 | 01/24/2025 | Impoundment of vehicles used in certain traffic offenses |
| SB2 | 01/24/2025 | Expanding veterans benefits to individuals who served in Laos in support of the United States during the Vietnam War |
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