Wisconsin Senate Bill SB761

Wisconsin 2025-2026 Regular Session

• Introduced: 12/12/25
• Refer: 12/12/25
• Failed: 3/23/26

Caption

An Act to repeal 59.90, 62.50 (1j), 62.90, 77.70 (2) (c), 77.701 (2) (c), 77.701 (3), 79.039 (1) and 79.039 (1m); to amend 62.50 (1h), 62.50 (1m), 62.50 (3) (title), 62.50 (3) (a), 62.50 (3) (am) and 66.1105 (2) (f) 2. e. of the statutes; Relating to: eliminating and modifying certain provisions enacted under 2023 Act 12 regarding the city of Milwaukee and Milwaukee County. (FE)

Impact

Another significant area affected by SB761 is the sales tax imposed by the city of Milwaukee, which is set at 2 percent for the same purpose of covering unfunded retirement liabilities. Like the county, the bill removes the annual reporting obligation to the Joint Committee on Finance regarding the city’s expenditures, which raised concerns regarding transparency and accountability. By repealing budgetary constraints and reporting duties, the bill may allow the city and county greater freedom in their fiscal administration but could also lead to less oversight on how those funds are used, particularly in areas impacting public safety and service delivery.

Summary

Senate Bill 761 aims to amend and repeal several provisions initially established under 2023 Act 12 that pertain specifically to Milwaukee County and the city of Milwaukee. One major change involves the county’s ability to impose a sales tax of 0.4 percent to address unfunded liabilities in its retirement system. The bill proposes to eliminate the requirement for detailed annual reporting of expenditures related to this sales tax, simplifying the compliance process for the county. Additionally, provisions governing the county's budget limits on cultural or entertainment expenditures are also repealed, which could potentially increase flexibility in budgetary decisions.

Contention

The bill has sparked debate regarding local governance and fiscal responsibility. Proponents argue that these changes will streamline operations and provide local governments with the autonomy needed to manage their finances effectively without undue state oversight. Critics, however, warn that the reduction in accountability measures, such as the elimination of mandatory reporting, could foster mismanagement and diminish the quality of services provided to the community. The balance between enhancing local control and ensuring responsible governance continues to be a pivotal point of contention in discussions surrounding SB761.