Rep. Jim Piwowarczyk

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 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.

Maddy summaryAB 487 allows the ethics commission, elections commission, and specific joint committees to hold closed sessions to discuss information technology security issues affecting their jurisdictions. The bill requires these committees to later publish redacted summaries of their discussions, removing confidential or proprietary details. It also restricts access to sensitive IT security records, permitting disclosure only to the designated joint committees for oversight purposes. The law clarifies procedures for convening closed sessions and limits business conducted during them to only IT security matters. This creates new transparency requirements while protecting sensitive security information.

Maddy summaryAB 524 raises the legal age for purchasing, selling, or possessing cigarettes, nicotine products, tobacco products, and electronic vaping devices from 18 to 21 years old. The bill prohibits retailers, vendors, and manufacturers from selling these products to anyone under 21, with limited exceptions for parental accompaniment or specific retail settings. It requires stores to display clear signage about the age restriction and mandates training for employees handling these products. The law applies directly to businesses selling tobacco, nicotine, or vaping products across the state, with penalties including fines for violations.

Maddy summaryAB 436 requires animal testing facilities and breeders to offer dogs and cats for adoption to shelters or rescue groups before euthanizing them, if the animals don't pose health/safety risks. Facilities must provide a 3-week window for adoption offers and submit annual reports tracking adoption numbers, animals used in testing, and shelter partners. This directly affects animal testing facilities (including research labs) and breeders who sell animals to such facilities. Violations carry a $5,000 penalty per animal, with no state liability for compliance actions.

Maddy summaryAB 477 changes the age threshold for issuing a Missing Child Alert from under 10 years to under 12 years. It directly affects minors under 12 who are believed to be incapable of returning home without assistance due to a physical or mental condition, disability, or inability to navigate safely. The bill amends the statute to adjust the age requirement while maintaining the existing criteria for qualifying alerts. This is a technical adjustment to the alert system's eligibility rules, not a new program or policy. The change aims to expand the alert coverage to include older minors who may still require urgent assistance.