Wisconsin 2025-2026 Regular Session

Wisconsin Assembly Bill AB511

Introduced
10/15/25  
Refer
10/15/25  

Caption

An Act to renumber 139.315 (1); to renumber and amend 139.30 (1m); to amend 139.31 (1) (a), 139.31 (1) (b), 139.31 (1) (c) and 139.31 (1) (d); to create 139.30 (1m) (b), 139.31 (1) (e), 139.31 (1) (f), 139.31 (1) (g), 139.31 (1) (h) and 139.315 (1) (b) of the statutes; Relating to: the cigarette excise tax and cigarettes that involve heating tobacco without combustion. (FE)

Impact

By creating a distinct excise tax structure for vividly emerging products that heat rather than burn tobacco, AB511 aims to capture tax revenue from newer tobacco products which have gained popularity among consumers. The bill sets different tax rates based on product weight and dimensions, recognizing the need to adapt taxation mechanisms to contemporary tobacco consumption trends. This move may impact state revenues by broadening the tax base within the tobacco sector.

Summary

Assembly Bill 511 introduces a modification to the existing cigarette excise tax laws in Wisconsin, specifically addressing tobacco products that utilize heating without combustion. The bill redefines 'cigarette' to encompass rolls of tobacco wrapped in materials other than tobacco intended for smoking, as well as products that heat tobacco without burning it. The new definitions aim to clarify tax applicability on emerging tobacco products, particularly those that do not fall under traditional smoking categorization.

Contention

AB511 has spurred discussions around its effectiveness and potential implications for public health. Proponents argue that the bill is essential for regulating newer tobacco products that could evade existing tax structures, thereby encouraging responsible consumption. Critics, however, express concerns that by imposing taxes on alternative smoking products, it could discourage their use despite being marketed as less harmful than traditional cigarettes. Furthermore, there are apprehensions regarding the adequacy of measures taken to ensure public health safety as consumer habits transition towards these new types of tobacco products.

Companion Bills

WI SB544

Crossfiled The cigarette excise tax and cigarettes that involve heating tobacco without combustion. (FE)

Previously Filed As

WI SB544

The cigarette excise tax and cigarettes that involve heating tobacco without combustion. (FE)

WI SB1252

California resident taxpayer health care coverage.

WI H4303

Cigarettes for heating

WI SB0136

Health: testing; notification of dense breast tissue; eliminate, and provide for other general amendments to the use of radiation machines. Amends secs. 13501, 13521, 13522 & 13523 of 1978 PA 368 (MCL 333.13501 et seq.) & repeals secs. 13524 & 13531 of 1978 PA 368 (MCL 333.13524 & 333.13531).

WI AB306

An act to amend Sections 17958.12, 18931, 18945, and 18948.1 of the Health and Safety Code, relating to building standards.

WI HB397

An Act to amend and reenact ยงยง 10.1-1330 and 10.1-1331 of the Code of Virginia, relating to clean energy and community flood preparedness; market-based trading program.

WI SB1393

Increases the number of circuit and associate circuit judges in the 11th Judicial Circuit, consisting of St. Charles County

WI AB1863

Fire protection districts: fees: 911 telephone calls.

WI HB3133

Increases the cigarette tax from $0.17 per pack of 20 cigarettes to $1.50 per pack, upon voter approval

WI HB2382

Concerning excise taxes on cigarettes, vapor products, and tobacco products.

Similar Bills

WI SB544

The cigarette excise tax and cigarettes that involve heating tobacco without combustion. (FE)

CA SB863

Taxation.

NM SB20

Increase Cigarette & Tobacco Products Taxes

NY A11509

Relates to restricting the sale of tobacco products and vapor products; repealer

OK HB3983

Cigarettes; cigarette excise taxes; stamps; effective date.

NM HB268

Tobacco Products Act Changes

CT HB07275

An Act Concerning The Regulation Of Cigarettes, Electronic Nicotine Delivery Systems And Vapor Products.

HI HB1573

Relating To Health.