Election 2026

Independent, source-first accountability

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Issue record

Taxes and local government

In short

Tiffany's campaign would freeze property taxes and cut income taxes 10% for working families. Crowley's campaign would change state aid to cities and counties and lower property taxes. On the record, Tiffany voted for the 2025 law giving a capped tax break on tips and overtime through 2028. Crowley's campaign says he led passage of a 2023 state aid law; records show he joined the talks with other local officials, not that he led them.

Campaign positions

What each campaign says.

Tom Tiffany

Would end what he calls the “400-year property tax increase,” freeze property taxes and cut income taxes 10 percent for working families.

David Crowley

Would change how the state shares money with cities and counties, while lowering property taxes and giving local leaders more say.

Evidence timeline

What the record shows.

  1. official action

    Tom Tiffany: Matches stated direction

    He voted for the 2025 law letting workers deduct up to $25,000 in tips and $12,500 of extra overtime pay through 2028, which caps the tax break rather than ending the tax.

    Read the full check

    Full detail

    His campaign site says he voted to end federal taxes on tips and overtime. He voted for H.R. 1 in May and July 2025. It became law on July 4, 2025. It lets workers deduct up to $25,000 in tips and up to $12,500 of the extra pay for overtime from federal income tax, through 2028. The deductions shrink for incomes over $150,000. Limit: His vote is on record. The law caps the tax break and ends it after 2028; it doesn't end the tax.

  2. campaign position

    David Crowley: record does not settle this

    State lawmakers wrote Act 12. He testified, backed it in writing and signed the county tax it allowed. His account puts him in shared talks, without establishing leadership.

    Read the full check

    Full detail

    His campaign says he led the passage of Wisconsin Act 12, which raised state aid to cities and counties. Act 12 became law on June 20, 2023. It changed state aid to cities and counties and let Milwaukee County add a sales tax. Its authors were state lawmakers. He spoke at both committee hearings in May 2023, registered for information rather than for the bill. His written testimony backs it, calls it “truly historic progress” and says lawmakers spent “countless hours” with him and other local officials. In July the County Board passed the extra 0.4 percent county sales tax the Act allowed, and he signed it. Why there is no verdict: Records show he was one of several local officials in the talks, but not that he led them. Limit: The hours of talks are his own account. The lead Senate author thanks Milwaukee's “newly elected leadership” but names no one.

  3. official action

    Tom Tiffany: Matches stated record claim

    He sat on the budget committee in 2015, 2017 and 2019, and voted for the 2019 budget in committee and in the Senate, which cut the second income tax bracket rate.

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    Full detail

    In the October 21 WISN 12 debate, Tiffany said he helped write three state budgets as a legislator, and that he helped write the 2019 budget, which he said had the largest increase in school funding and a tax cut. He sat on the Legislature's budget committee, the Joint Committee on Finance, in the 2015, 2017 and 2019 sessions. In June 2019 the committee voted 12-4 to send that year's budget, Assembly Bill 56, to the floor; he was one of the 12. He voted for it in the Senate, where it passed 17-16. Governor Evers signed it with partial vetoes on July 3, 2019, as 2019 Wisconsin Act 9. The Act lowered the rate on the second income tax bracket from 5.84 to 5.21 percent. Limit: The committee writes the budget as a group; the record can't show his own part. We checked his votes only on the 2019 budget. We did not total that budget's tax changes, or check his claims that taxes went down in every budget and that 2019 had the largest school funding increase.

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Sources21 source records

How we use sources

  1. Tom Tiffany's Plan for a Brighter Future for Wisconsinhttps://tomtiffany.com/solutions/

    Tiffany for Wisconsin · Reviewed Sep 23, 2026

    His governor platform. Confirmed as his: the campaign site's other pages carry a “Paid for by Tiffany for Wisconsin” line. The site blocks our reader, so the owner loaded it in a browser on 2026-09-23, and quotes are checked against that saved copy.

    candidate statement

    For: Tom Tiffany: campaign position; Tom Tiffany: Matches stated direction

  2. David's Planhttps://www.crowleyforwi.com/Plan

    Crowley for Wisconsin · Reviewed Sep 23, 2026

    Captured 2026-09-23. His plan as governor.

    candidate statement

    For: David Crowley: campaign position

  3. H.R. 1, One Big Beautiful Bill Act (119th Congress)https://www.congress.gov/bill/119th-congress/house-bill/1

    Congress.gov · Reviewed Sep 23, 2026

    Read through the Congress.gov API on 2026-09-23. Sponsor: Rep. Jodey Arrington. Became Public Law 119-21.

    official legislative record

    For: Tom Tiffany: Matches stated direction

  4. House roll call 145, 2025 (document)

    Office of the Clerk, U.S. House of Representatives · Reviewed Sep 23, 2026

    Passage of H.R. 1, 2025-05-22. Passed 215-214. Tiffany: Yea.

    official legislative record

    For: Tom Tiffany: Matches stated direction

  5. House roll call 190, 2025 (document)

    Office of the Clerk, U.S. House of Representatives · Reviewed Sep 23, 2026

    The House agrees to the Senate's version of H.R. 1, 2025-07-03. Passed 218-214. Tiffany: Aye.

    official legislative record

    For: Tom Tiffany: Matches stated direction

  6. Public Law 119-21https://www.govinfo.gov/content/pkg/PLAW-119publ21/html/PLAW-119publ21.htm

    U.S. Government Publishing Office · Reviewed Oct 22, 2026

    Signed July 4, 2025. Sections 70201 and 70202 create income tax deductions for tips (up to $25,000) and for the extra pay for overtime above the regular rate (up to $12,500, or $25,000 for couples). Both shrink above $150,000 of income ($300,000 for couples) and end after 2028. Section 71401 sets aside $10,000,000,000 for each of fiscal years 2026 through 2030 for the Rural Health Transformation Program.

    official legislative record

    For: Tom Tiffany: Matches stated direction

  7. David's Recordhttps://www.crowleyforwi.com/Record

    Crowley for Wisconsin · Reviewed Sep 23, 2026

    Captured 2026-09-23. His account of his record in the Assembly and as county executive.

    candidate statement

    For: David Crowley: record does not settle this

  8. 2023 Assembly Bill 245, shared revenuehttps://docs.legis.wisconsin.gov/2023/proposals/ab245

    Wisconsin State Legislature · Reviewed Sep 23, 2026

    Introduced by Representatives Kurtz, Rodriguez, Vos and others. Approved by the Governor 2023-06-20 as 2023 Wisconsin Act 12.

    official legislative record

    For: David Crowley: record does not settle this

  9. Act memo: 2023 Wisconsin Act 12 (document)

    Wisconsin Legislative Council · Reviewed Sep 23, 2026

    Says the Act changes shared revenue for counties and cities and lets Milwaukee County add a 0.4 percent sales tax.

    official legislative record

    For: David Crowley: record does not settle this

  10. Record of committee proceedings, 2023 Assembly Bill 245 (document)

    Assembly Committee on Local Government · Reviewed Sep 23, 2026

    Public hearing 2023-05-04. Lists County Executive David Crowley under 'Appearances for Information Only', not under 'Appearances For'. sha256 0d4b9a47.

    official legislative record

    For: David Crowley: record does not settle this

  11. Record of committee proceedings, 2023 Senate Bill 301 (document)

    Senate Committee on Shared Revenue, Elections and Consumer Protection · Reviewed Sep 23, 2026

    SB 301 is the Senate's matching bill, with the same relating clause as AB 245. Public hearing 2023-05-23. Lists David Crowley, Milwaukee County, under 'Appearances for Information Only'. sha256 5d39429a.

    official legislative record

    For: David Crowley: record does not settle this

  12. Hearing testimony and materials, 2023 Assembly Bill 245, May 4, 2023 (document)

    Wisconsin Legislative Council · Reviewed Sep 23, 2026

    Written testimony filed at the Assembly hearing, linked from the AB 245 bill page. Page 5 is Crowley's; pages 3-4 are lead Senate author Mary Felzkowski's. The Senate hearing's materials (SB 301, May 23, 2023) hold no testimony from him. sha256 cbf916df.

    official legislative record

    For: David Crowley: record does not settle this

  13. File 23-719, action historyhttps://webapi.legistar.com/v1/milwaukeecounty/matters/13550/histories

    Milwaukee County Board of Supervisors · Reviewed Sep 23, 2026

    The county's legislative record for the sales tax ordinance: adopted as amended by the County Board 2023-07-27, signed by the County Executive 2023-08-03, published 2023-08-09.

    official office record

    For: David Crowley: record does not settle this

  14. WISN 12 debate, October 21: Tiffany on writing three budgetshttps://www.youtube.com/watch?v=f3vbWiJMwu0&t=474s

    WISN 12 · Published Oct 21, 2026 · Reviewed Oct 22, 2026

    7:54. Paraphrased from YouTube's captions of the station's video; no second transcript was found to confirm the exact words.

    candidate statement

    For: Tom Tiffany: Matches stated record claim

  15. WISN 12 debate, October 21: Tiffany on the 2019 budgethttps://www.youtube.com/watch?v=f3vbWiJMwu0&t=983s

    WISN 12 · Published Oct 21, 2026 · Reviewed Oct 22, 2026

    16:23. Paraphrased from YouTube's captions of the station's video; no second transcript was found to confirm the exact words.

    candidate statement

    For: Tom Tiffany: Matches stated record claim

  16. 2015 Joint Committee on Finance, membershttps://docs.legis.wisconsin.gov/document/committee/2015/1384

    Wisconsin State Legislature · Reviewed Oct 22, 2026

    Lists Senator Tiffany among the 16 members.

    official legislative record

    For: Tom Tiffany: Matches stated record claim

  17. 2017 Joint Committee on Finance, membershttps://docs.legis.wisconsin.gov/document/committee/2017/1680

    Wisconsin State Legislature · Reviewed Oct 22, 2026

    Lists Senator Tiffany among the 16 members.

    official legislative record

    For: Tom Tiffany: Matches stated record claim

  18. Joint Committee on Finance, record of proceedings on 2019 Assembly Bill 56https://docs.legis.wisconsin.gov/2019/related/records/joint/finance/1502194

    Wisconsin State Legislature · Reviewed Oct 22, 2026

    Lists Senator Tiffany as a member present. The motion to recommend AB 56 for passage as amended carried 12-4, Tiffany aye. The committee's 2019 member page no longer lists him; he left the Senate for the U.S. House in May 2020.

    official legislative record

    For: Tom Tiffany: Matches stated record claim

  19. 2019 Assembly Bill 56, the 2019-21 state budgethttps://docs.legis.wisconsin.gov/2019/proposals/ab56

    Wisconsin State Legislature · Reviewed Oct 22, 2026

    Assembly passed 60-39 on 2019-06-25; Senate concurred 17-16 on 2019-06-26; approved by the Governor with partial veto on 2019-07-03 as 2019 Wisconsin Act 9.

    official legislative record

    For: Tom Tiffany: Matches stated record claim

  20. 2019 Senate vote 44, AB 56 concurrencehttps://docs.legis.wisconsin.gov/2019/related/votes/senate/sv0044

    Wisconsin State Legislature · Reviewed Oct 22, 2026

    2019-06-26. Concurred 17-16. Tiffany: Aye.

    official legislative record

    For: Tom Tiffany: Matches stated record claim

  21. 2019 Wisconsin Act 9 (document)

    Wisconsin State Legislature · Reviewed Oct 22, 2026

    Enacted 2019-07-03. Amends s. 71.06 (1q), the second-bracket individual income tax rate, from 5.84 percent to 5.21 percent.

    official legislative record

    For: Tom Tiffany: Matches stated record claim