---
type: "Bill"
title: "Relating to: Department of Revenue enforcement and providing a penalty. (FE)"
description: "Relating to: Department of Revenue enforcement and providing a penalty. (FE)"
jurisdiction: "us/states/wi"
legislature: "Wisconsin Legislature"
session: "2023"
identifier: "SB 268"
citation: "Wisconsin SB 268 (2023)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Cowles", "James", "Taylor", "Wanggaard"]
version_count: 3
action_count: 54
vote_count: 13
first_action: "2023-05-02T05:00:00+00:00"
last_action: "2023-12-07T06:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/2e2dc29e-9394-4c1b-89d3-771ac6047ff0"
source_url: "https://docs.legis.wisconsin.gov/2023/proposals/reg/sen/bill/sb268"
source_hash: "50584704d7c7072881af3d1bcdb9ef3b5efe5ae9bef257c838b04fdb5a8aff05"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-wi"]
---

# Wisconsin SB 268 (2023) — Relating to: Department of Revenue enforcement and providing a penalty. (FE)

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Bill Text** (committee substitute) — [source](https://docs.legis.wisconsin.gov/document/proposaltext/2023/REG/SB268)
2. **Senate Amendment 1** (committee substitute) — [source](https://docs.legis.wisconsin.gov/document/amends/2023/REG/SB268-SA1)
3. **Senate Amendment 2** (committee substitute) — [source](https://docs.legis.wisconsin.gov/document/amends/2023/REG/SB268-SA2)

## Votes

- Report passage recommended by Committee on Universities and Revenue, Ayes 7, Noes 1 — **7–1** (pass) · upper
- Senate Amendment 2 adopted, Ayes 19, Noes 14 — **19–14** (pass) · upper
- SHALL THE DECISION OF THE CHAIR STAND — **14–19** (fail) · upper
- Senate Amendment 5 to Senate Amendment 2 rejected, Ayes 19, Noes 14 — **19–14** (pass) · upper
- Senate Amendment 6 to Senate Amendment 2 rejected, Ayes 19, Noes 14 — **19–14** (pass) · upper
- Senate Amendment 3 to Senate Amendment 2 rejected, Ayes 17, Noes 16 — **17–16** (pass) · upper
- SUSPEND THE RULES — **25–8** (pass) · upper
- PASSAGE — **21–11** (pass) · upper
- Refused to refer to committee on Universities and Revenue, Ayes 13, Noes 20 — **13–20** (fail) · upper
- Senate Amendment 4 to Senate Amendment 2 rejected, Ayes 19, Noes 14 — **19–14** (pass) · upper
- CONCURRENCE — **88–10** (pass) · lower
- Senate Amendment 2 to Senate Amendment 2 rejected, Ayes 19, Noes 14 — **19–14** (pass) · upper
- Senate Amendment 1 to Senate Amendment 2 rejected, Ayes 18, Noes 15 — **18–15** (pass) · upper

## Sponsors

- Cowles — primary (person)
- James — primary (person)
- Taylor — primary (person)
- Wanggaard — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2023-05-02T05:00:00+00:00** Introduced by Senators Wanggaard, Taylor, Cowles and James; cosponsored by Representatives Spiros, Drake, Macco, Steffen, Gundrum, Ohnstad, O'Connor, Considine, Subeck, Donovan, Baldeh, Palmeri, Goyke, Conley, C. Anderson, Wittke, Green and Summerfield `introduction`
- **2023-05-02T05:00:00+00:00** Read first time and referred to Committee on Universities and Revenue `reading-1, referral-committee`
- **2023-05-10T05:00:00+00:00** Fiscal estimate received `receipt`
- **2023-05-18T05:00:00+00:00** Representative Joers added as a cosponsor
- **2023-08-15T05:00:00+00:00** Representative Jacobson added as a cosponsor
- **2023-08-17T05:00:00+00:00** Public hearing held
- **2023-09-06T05:00:00+00:00** Executive action taken
- **2023-09-07T05:00:00+00:00** Report passage recommended by Committee on Universities and Revenue, Ayes 7, Noes 1 `committee-passage-favorable`
- **2023-09-07T05:00:00+00:00** Available for scheduling
- **2023-11-13T06:00:00+00:00** Placed on calendar 11-14-2023 pursuant to Senate Rule 18(1)
- **2023-11-13T06:00:00+00:00** Senate Amendment 1 offered by Senator Wanggaard
- **2023-11-14T06:00:00+00:00** Placed on the foot of the 14th order of business on the calendar of 11-14-2023
- **2023-11-14T06:00:00+00:00** Senate Amendment 2 offered by Senator LeMahieu
- **2023-11-14T06:00:00+00:00** Senate Amendment 1 to Senate Amendment 2 offered by Senators Hutton and Spreitzer
- **2023-11-14T06:00:00+00:00** Senate Amendment 2 to Senate Amendment 2 offered by Senators Hutton and Spreitzer
- **2023-11-14T06:00:00+00:00** Senate Amendment 3 to Senate Amendment 2 offered by Senators Hutton and Spreitzer
- **2023-11-14T06:00:00+00:00** Read a second time `reading-2`
- **2023-11-14T06:00:00+00:00** Senate Amendment 1 adopted `amendment-passage`
- **2023-11-14T06:00:00+00:00** Point of order that Senate Amendment 2 was not germane well taken
- **2023-11-14T06:00:00+00:00** Decision of the Chair does not stand as the judgment of the Senate, Ayes 14, Noes 19
- **2023-11-14T06:00:00+00:00** Senate Amendment 1 to Senate Amendment 2 rejected, Ayes 18, Noes 15
- **2023-11-14T06:00:00+00:00** Senate Amendment 4 to Senate Amendment 2 offered by Senator Spreitzer
- **2023-11-14T06:00:00+00:00** Senate Amendment 5 to Senate Amendment 2 offered by Senator Spreitzer
- **2023-11-14T06:00:00+00:00** Senate Amendment 6 to Senate Amendment 2 offered by Senator Spreitzer
- **2023-11-14T06:00:00+00:00** Senate Amendment 2 to Senate Amendment 2 rejected, Ayes 19, Noes 14
- **2023-11-14T06:00:00+00:00** Senate Amendment 3 to Senate Amendment 2 rejected, Ayes 17, Noes 16
- **2023-11-14T06:00:00+00:00** Senate Amendment 4 to Senate Amendment 2 rejected, Ayes 19, Noes 14
- **2023-11-14T06:00:00+00:00** Senate Amendment 5 to Senate Amendment 2 rejected, Ayes 19, Noes 14
- **2023-11-14T06:00:00+00:00** Senate Amendment 6 to Senate Amendment 2 rejected, Ayes 19, Noes 14
- **2023-11-14T06:00:00+00:00** Senate Amendment 2 adopted, Ayes 19, Noes 14 `amendment-passage`
- **2023-11-14T06:00:00+00:00** Ordered to a third reading `reading-3`
- **2023-11-14T06:00:00+00:00** Rules suspended to give bill its third reading, Ayes 25, Noes 8
- **2023-11-14T06:00:00+00:00** Read a third time `reading-3`
- **2023-11-14T06:00:00+00:00** Refused to refer to committee on Universities and Revenue, Ayes 13, Noes 20
- **2023-11-14T06:00:00+00:00** Passed, Ayes 21, Noes 11
- **2023-11-14T06:00:00+00:00** Senator Cowles withdrawn as a coauthor `withdrawal`
- **2023-11-14T06:00:00+00:00** Representative C. Anderson withdrawn as a cosponsor `withdrawal`
- **2023-11-14T06:00:00+00:00** Ordered immediately messaged
- **2023-11-14T06:00:00+00:00** Received from Senate `receipt`
- **2023-11-14T06:00:00+00:00** Read
- **2023-11-14T06:00:00+00:00** Rules suspended to withdraw from Senate message and take up
- **2023-11-14T06:00:00+00:00** Read a second time `reading-2`
- **2023-11-14T06:00:00+00:00** Ordered to a third reading `reading-3`
- **2023-11-14T06:00:00+00:00** Rules suspended
- **2023-11-14T06:00:00+00:00** Read a third time and concurred in, Ayes 88, Noes 10 `passage, reading-3`
- **2023-11-14T06:00:00+00:00** Ordered immediately messaged
- **2023-11-15T06:00:00+00:00** Received from Assembly concurred in `receipt`
- **2023-11-20T06:00:00+00:00** LRB correction (Senate Amendment 1)
- **2023-11-20T06:00:00+00:00** LRB correction (Senate Amendment 2)
- **2023-11-20T06:00:00+00:00** LRB correction
- **2023-11-20T06:00:00+00:00** Report correctly enrolled `enrolled`
- **2023-11-30T06:00:00+00:00** Presented to the Governor on 11-30-2023 `executive-receipt`
- **2023-12-07T06:00:00+00:00** Report approved by the Governor on 12-6-2023. 2023 Wisconsin Act 73 `executive-signature`
- **2023-12-07T06:00:00+00:00** Published 12-7-2023 `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/2e2dc29e-9394-4c1b-89d3-771ac6047ff0`. Confidence: reported (aggregated from official Wisconsin legislature records).