Rep. Rob Kreibich

Maddy summaryAB 38 clarifies that cash tips received by employees from customers are taxable income under state law. It creates a new definition (71.05(1)(j)) specifying that "tips" include cash tips paid directly by customers, and amends multiple tax calculation sections to explicitly include "tips" in income categories for nonresident and part-year resident taxpayers. The bill updates formulas to ensure tips are counted when calculating taxable income for apportionment purposes, affecting tipped employees (like servers) and nonresidents earning tips in the state. This change ensures cash tips are treated consistently with other wages for tax purposes, without creating new exemptions.

Maddy summaryAB 208 creates tax exemptions for income and franchise taxes related to broadband expansion funding. It directly affects internet service providers, telecom companies, and community organizations receiving grants or federal high-cost program funds for building broadband infrastructure in the state. The bill exempts from taxation: (1) state/local/tribal/federal grants for broadband expansion, and (2) federal high-cost program funding under 47 USC 254. These exemptions apply to taxable years beginning after December 31, 2024, and prevent double-counting with other existing tax provisions.

Maddy summaryAB 64 creates a state income tax subtraction for eligible K-12 teachers who pay out-of-pocket for classroom supplies and materials. It allows teachers to subtract up to $300 annually from their taxable income for expenses covered under federal tax code (26 USC 62(a)(2)(D)), using the federal definition of "eligible educator." This provision directly affects teachers who incur these costs, reducing their state tax burden without requiring them to itemize deductions. The bill mirrors a federal tax break but applies specifically to Wisconsin's income tax system. The law would take effect for tax years beginning after December 31, 2024.

Maddy summaryAJR 107 is a symbolic joint resolution designating November 2025 as "Veteran Mental Health and Suicide Awareness Month" in Wisconsin. It directly affects Wisconsin veterans by raising public awareness of their elevated mental health challenges and suicide rates, citing that 134 veterans died by suicide in Wisconsin in 2023 (15% of all adult suicides despite veterans comprising only 5% of the adult population). The resolution does not create new programs or funding but aims to highlight existing resources like the Wisconsin Veterans Crisis Line and honor veterans' service. It was introduced by multiple legislators and cosponsored by numerous senators, reflecting legislative recognition of veteran mental health as a priority.

Maddy summaryAB 414 helps sexual assault victims by creating legal protection for people who assist them (like friends or advocates) from being prosecuted for minor crimes committed while helping. It also extends the time limit for prosecuting second-degree sexual assault cases, giving victims more time to report crimes. Additionally, the bill changes rules for evictions, making it harder for landlords to remove tenants who are sexual assault victims from rental housing. These changes directly affect sexual assault victims, those who support them, and landlords in residential housing situations.

Maddy summaryAB 590 revises the statutory definition of "physical activity" in section 448.95(7) to include moderate or greater participation in exercise, sports, recreation, wellness, fitness, or employment activities. It specifically clarifies that "moderate participation" means activities increasing heart and breathing rates without making conversation difficult. This is a definitional change to the statutes, not a new policy affecting specific groups or programs. The bill was introduced in October 2025 and referred to the Health Committee.

Maddy summaryAB 610 creates a temporary sales and use tax exemption for firearms, bows/arrows for archery, crossbows, and ammunition sold exclusively on July 4 and during the third week of December. This exemption applies directly to retailers selling these items during those specific dates and to consumers purchasing them, removing the standard sales tax liability for these transactions. The bill adds a new provision (77.54(76)) to the tax code, explicitly listing the covered items and timeframes. It does not change year-round tax treatment but provides a limited, annual exemption for these products during the designated periods.

Maddy summaryAB 483 requires Wisconsin municipalities and counties to hold voter referendums before imposing or continuing annual vehicle registration fees (commonly called "wheel taxes"). Local governments must propose a specific fee amount for voter approval at a regular election, with majority approval required to implement or continue the fee. Existing fees must be put to a referendum within 18 months of the bill's effective date. The bill directly affects local governments that charge these fees and vehicle owners who pay them.

Maddy summaryAB 501 establishes new standards for free speech and academic freedom at University of Wisconsin System institutions and technical colleges. It protects students, faculty, staff, and graduate assistants from campus restrictions on First Amendment-protected speech, including in virtual spaces (except during virtual classroom instruction). Institutions may only limit speech that violates laws, constitutes threats/harassment, or materially disrupts operations, and must use content-neutral time/place/manner rules for public forums. The bill also creates legal grounds for individuals to sue the Board of Regents or technical college boards if these protections are violated.

Maddy summaryAB 505 creates a state program to help veterinarians in rural counties repay student loans. It provides grants covering up to $100,000 over four years (max $25,000 annually) for vets working full-time in rural areas who provide at least 25% of their care to farm animals. The grants are specifically for repaying debts from veterinary school and are exempt from state income tax. This directly affects veterinarians in qualifying rural counties who meet the employment and farm animal care requirements. The program begins for 2025 veterinary graduates.