​MADISON, Wis. (CBS 58) -- Imagine this. It’s game day, and you invite your fellow sports fans over to your house to watch the big game. It turns out you don’t have the right streaming service to watch your local team. So instead, you walk over to your local bar, but they don’t have it either despite trying to get it.

This isn’t a scenario that is uncommon. It seems like every time fans try to watch their favorite team, it’s always on a different platform, and paying for them all can get expensive. Not just for the average fan at home, but for bars and restaurants, too.
LJ’s Sports Tavern in Madison knows the headache all too well. The Madison establishment has been open for nearly 10 years and the owner says since he has opened, his prices have nearly tripled just to play sports on his TVs.

“We did the math the other day and I think it’s about 30 grand a year just for the services we have to pay for, not counting buying the TVs and the cable bill,” Johnny Kavanaugh, owner of LJ’s Sports Tavern in Madison, said.

That price tag has taken a toll on this bar owner’s bottom line, and he’s not alone. The Wisconsin Restaurant Association says the rise of streaming has complicated the professional sports landscape. When businesses don’t have the games customers want, fans simply stop coming.

“When a fan comes and they can’t see their favorite sports team for whatever reason, whether it’s women’s basketball or men’s hockey or the Bucks, Brewers, or so on, they are going to be trained then, not to come back to that bar, restaurant to be able to see that game in the future,” Kristine Hillmer, president and CEO of the Wisconsin Restaurant Association, said.

Hillmer says bars and restaurants already have lower profit margins than they use. She says on average, pre-Covid, it was 3-5%. Now, with the increase in staffing cost as well as rent and utilities, the profit margin for most restaurants is around 2.5%.

That’s why Senator Tammy Baldwin has filed the For the Fans Act, which would require hometown teams to give free access to local fans. That means it would require professional leagues to provide access for local fans to watch all games for teams based in the state in which they reside, through a single, free option. That could include streaming on an ad-supported service or a local over-the-air broadcast. It would also ban blackouts on league-owned streaming services. According to Sen. Baldwin, the legislation requires streaming services to provide access to view every game within their respective leagues. That means consumers who subscribe to services like MLB.TV and NBA League Pass will no longer face blackouts when games are played in their local media market or set to air exclusively on a third-party streaming service like Amazon Prime Video.

“If you are lured into a subscription, you want to be a super fan and watch all of your games and then they black out the games, that’s a deceptive practice, which the federal government can come in and enforce laws against deception and deceptive practices from businesses,” Sen. Baldwin said.

Business owners like Johnny Kavanaugh understand that professional sports are a business, but he says sports teams need fans from all socio-economic backgrounds.

“They need the people to be engaged too, “Kavanaugh said. “I think it’s important that they take care of the regular people and not just the people that have enough money to pay for all the games.”

We reached out to all of the professional sports teams in Wisconsin for comment on this legislation. The only reply by our deadline was from the Green Bay Packers. The organization sent the following statement.

​This past Monday, WRA members meet with Senator Tammy Baldwin to discuss her new bill - For the Fans Act - which the Wisconsin Restaurant Association has endorsed. The group discussed the increasing high cost of broadcasting sports games in restaurants and bars, along with other head winds the industry faces. The cost of subscribing to the new NFL Sunday Ticket package alone can cost $13,000 per year, up to $300/TV to purchase the streaming equipment.

The For the Fans Act is designed to simplify access to home state team's televised games. For the hospitality industry, this could mean significantly lower overhead and fewer technical headaches when trying to air local games. 

Key Impacts for Your Venue:

• No More Blackouts: The bill prohibits league-owned services (like MLB.TV or NBA League Pass) from blacking out local games. If you pay for the service, you’ll actually be able to show the home team.
• Free Local Access: Leagues would be required to provide a single, free viewing option for all in-state professional games. This could be via local over-the-air TV or a free, ad-supported streaming service.
• Reduced Complexity: By ending exclusive paywalls (like games only available on Amazon Prime or Netflix), the bill aims to consolidate where you find the game, potentially saving businesses thousands in annual subscription fees.
• Coverage: The act applies to the NFL, MLB, NBA, NHL, and MLS.

The Bottom Line: If passed, this legislation would eliminate the need for a dozen different logins and "exclusive" subscriptions, allowing you to broadcast local sports through a more affordable and streamlined system.

​Wisconsin Restaurant Association invites nominations honoring women making an impact across the hospitality industry.
The Wisconsin Restaurant Association (WRA) is now accepting nominations for the Women in Hospitality Awards, a statewide recognition program celebrating women who are driving excellence, innovation, and positive change across Wisconsin’s hospitality industry.

The awards honor standout professionals from every corner of the industry—including restaurants, hotels, tourism, and supplier partners—recognizing women at all stages of their careers who inspire teams, elevate communities, and help shape the future of hospitality.

Every kitchen, dining room, office, classroom, and supplier network has someone worth recognizing, The Women in Hospitality Awards gives the opportunity to shine a light on the women whose leadership, dedication, and impact often reach far beyond their job titles.

​Alcohol beverage license renewals should be easier beginning this year, thanks to changes from the Wisconsin Department of Revenue (DOR) Division of Alcohol Beverages. These changes were advocated for by the WRA, other industry groups and local clerks.

Each year when operators renew their alcohol beverage licenses, they were required to fill out three forms:

• AB-100 (Fill-In Form) Alcohol Beverage Individual Questionnaire 
• AB-101 (Fill-In Form) Alcohol Beverage Appointment of Agent
• AB-200 (Fill-In Form) Alcohol Beverage License Application 

​Filling out AB-100 and AB-101 each year is usually redundant, since there are rarely changes from year to year with the information collected. Beginning this year, operators will not have to fill out AB-100 and AB-101, unless there are changes that need to be reported to the licensing municipality. 

Every licensee will still need to fill out form AB-200, which is the actual license application. The new renewal path on Form AB-200 allows licensees to provide old copies of Forms AB-100 and AB-101 if all the information contained on them is still accurate.

This should provide a more streamlined process for both licensees and local clerks, reducing the administrative burden for both.

The 2026 editions of Forms AB-100, 101, and 200 have been posted on the DOR website: DOR Retail Alcohol Beverage License Applications and Miscellaneous Forms.

Immigration enforcement continues to be an evolving challenge for restaurant operators, particularly given the industry’s diverse workforce. To help operators navigate I‑9 requirements, Notices of Inspections, and other enforcement actions, the National Restaurant Association and the Restaurant Law Center are hosting a timely webinar offering practical, operational guidance.
​
Fisher Phillips attorneys Alden J. Parker, Co‑Chair of the Hospitality Industry Group, and Jocelyn Campanaro, immigration and workplace compliance attorney, will walk through key compliance considerations, effective strategies for communicating with employees about immigration issues, and what operators should expect—and be prepared to do—when enforcement activity occurs.

Key Takeaways Include:

• Understanding common immigration enforcement scenarios, including I‑9 audits and administrative inspections
• Communicating calmly and appropriately with employees about immigration‑related concerns
• Proactively preparing your operation for potential enforcement, including I‑9 reviews and response planning
• Knowing what to do if ICE visits a restaurant while minimizing disruption and staying compliant

​Who should attend: Designed for owners, operators, and HR professionals, this session provides the information and tools needed to strengthen compliance practices and readiness in today’s enforcement environment.

After this webinar takes place, it will be available for on demand viewing. Please register even if you cannot attend the live presentation. You will receive a link to the on demand presentation where you can watch at your leisure.

​Ice dams are common in regions that experience cold, snowy winters. An ice dam is a symptom of an abnormally warm roof and can lead to costly water damage if left unaddressed.

They can occur after a heavy snowfall; and as snow melts on a warm roof, water runs downward and refreezes near the roof edge or gutters. Over time, this creates a ridge of ice that blocks proper drainage. As more snow melts, water backs up under shingles and can seep into the building.

If you notice large icicles hanging from the roofline, your building may already be at risk of ice dam damage.

Click the Read More button below for ice dam prevention tips from Society Insurance.

​Congratulations to Tyson and Julia Koput, Owners of TAPHOUSE TWENTY! They were honored at the State Capitol as a "Hometown Hero", nominated by Rep. Nancy VanderMeer, for everything they do for the Tomah community.

We couldn’t be prouder to have them as longtime WRA members.

Beyond running a successful restaurant, the Koputs have gone above and beyond to support the next generation. Between hosting international hockey players and starting the "Big Band Bash", which has raised over $33k for local jazz programs, they are constantly finding ways to show up for their neighbors. Through their events, they give over 100 students the chance to perform and learn real-world skills which embodies the heart of Wisconsin hospitality through community, passion and service.

The National Restaurant Association needs your input to guide their advocacy agenda this year. This year, policymakers will be considering everything from treatment of third-party delivery companies to immigration reform to tariffs. Please take a few moments to fill out the 2026 Advocacy Survey. The survey takes less than 15 minutes to complete and is anonymous.

​While this may be old news to some, there are still many restaurant businesses who qualify for the FICA Tip Credit and have not claimed it. 
​
What is the FICA Tip Credit?
As a restaurant operator, you're paying employer FICA taxes on every dollar your staff receives in tips. What you might not know is that the federal government offers a special tax credit exclusively for food and beverage employers that reimburses these costs. 

The FICA Tip Tax Credit allows you to claim the employer-paid portion of Social Security and Medicare taxes on employee-reported tips as a credit against your tax liability. And you can claim this retroactively for the past three tax years!

You can only amend your tax return up to 3 years of taxes if you have not been taking the FICA Tip Tax Credit.  As soon as 2025 ends, you will lose one tax year of tax credit that you could have collected. We heard from a WRA member who got back $82K from this opportunity.

Help is Available From WRA's Partner Adesso 
The Wisconsin Restaurant Association has partnered with Adesso, specialists in restaurant tax credits, to help you navigate this often-overlooked opportunity. Their experts work directly with you throughout the entire process, handling the documentation and filing to maximize your refund. 
 
Check to See If You Qualify
It's definitely worth double checking that your business is taking advantage of this tax credit—before the year is over and before tax preparers get super busy with tax time. 

On occasion the Department of Revenue's Alcohol and Tobacco Enforcement Unit confiscates contraband alcohol beverages. The DOR is authorized to sell the confiscated product to the highest bidder. Many times, bottles sell well below wholesale price.

This sale consists of 859 bottles of Taxed Intoxicating Liquor.

Bids for the entire lot will be accepted from either a wholesale permittee or persons licensed to sell wine at retail (Class A or B Liquor License). Items within the lot may NOT be bid on separately.

Sealed bids may be sent via email with subject “SEALED BID” to [email protected]. Bids may also be mailed to S.A. Erin Dorn at 819 N. 6th St., Room 408, Milwaukee, WI 53203 no later than January 23, 2026. 

Bid opening at 9:00 am on January 27th, 2026.
Successful bidder must pick up product in Madison by February 13, 2026.

To the folks who make Wisconsin taste like home,

​As my role as Chair of the Wisconsin Restaurant Association comes to an end, I’ve been reflecting on what an energizing, meaningful year it’s been. Our industry saw big challenges and big wins, and I’m grateful I got to spend it working alongside so many passionate people who care deeply about Wisconsin hospitality.

We focused on strengthening relationships, reinforced our organizational foundation, and laid important groundwork to enhance the member benefits and services that support operators every day.

Through task forces, committee work, and a whole lot of thoughtful conversation and action, our association took important steps to ensure we’re positioned for long-term stability and impact.

This year was also full of connection. From the Wisconsin Food & Hospitality Expo and the Women in Hospitality Conference to Cheers to Hospitality, Restaurant Road Shows, fundraisers, and gatherings with lawmakers, I was reminded how powerful our industry is when we come together—operators, partners, educators, and legislators united around a shared mission.

Throughout the year at the Capitol—whether testifying or showing up alongside our incredible WRA team—I saw how much our voice matters. The WRA shows up, speaks up, and helps shape policy that strengthens Wisconsin restaurants. Being part of that work has been an honor and will continue to be a big part of how I show up for our industry.

To the WRA team, Board of Directors, and every member grinding every day to keep this industry moving—thank you. Your honesty, resilience, and commitment inspire me.

I’m passing the gavel into strong, capable hands, and I’ll continue supporting our industry at both the state and now the national level through my new role on the National Restaurant Association Board of Directors. Together, we’ll keep lifting our industry, shaping policy, and creating opportunities for those who will come after us.
​
Thank you for an unforgettable year.
Erin Vranas
2025 WRA Chair of the Board

​The Treasury Department and the Internal Revenue Service (IRS) recently released new guidance for individual taxpayers who can claim the newly enacted federal income tax deductions for qualified tips or qualified overtime compensation for tax year 2025. 

Crucially, the guidance (Notice 2025-69) illustrates how workers can determine the deduction amount without receiving a separate accounting from their employer on tax return forms such as Form W-2, Wage and Tax Statement, or a Form 1099. The IRS published the guidance because the agency is not adding the tip and overtime premium pay deductions to the 2025 versions of employer-provided Form W-2; Form 1099-NEC, Nonemployee Compensation; Form 1099-MISC, Miscellaneous Information; or Form 1099-K, Payment Card and Third Party Network Transactions.

Employees may see new tax forms, as the IRS is updating individual income tax forms and instructions for taxpayers for tax year 2025 (such as a new Form 1040, Schedule 1-A, Additional Deductions).

No Tax on Tips
For the tip deduction, the IRS reiterates that pre-existing federal labor law already defines what a tip is and that only voluntary tips given at the sole discretion of the customer are eligible for the tax deduction. The Fair Labor Standards Act, or FLSA, clearly makes the distinction between a tip and a mandatory service charge added to a bill. The new tax law that established the individual income deduction for tips did not change anything related to the distinctions that FLSA makes between tips and mandatory service charges.

Additionally, the IRS says the law’s restriction on “specified service trade or business” (SSTBs) taking the deduction will not be in place for the 2025 or 2026 tax years. This could allow musical performers working in a restaurant or hotel to take the deduction before the SSTB restriction comes into effect.

No Tax on Overtime Premium Pay
The Treasury Department and the IRS acknowledged that employers manage different types of earnings statements and pay stubs, and employers provide overtime compensation in a variety of ways (such as combining State-required and FLSA-required overtime). For example, California law requires employers to pay premium pay when an employee works over 8 hours/day – this overtime would not be eligible for the deduction since the federal tax law relies on the FMLA standard definition for overtime premium pay.

• The IRS is now advising individuals to use the amounts reported as overtime compensation on earnings statements, pay stubs, and other documentation provided by payors to calculate the FLSA Overtime Premium for 2025.
• Individuals must maintain copies of any documents they rely on in accordance with IRS recordkeeping requirements.

How to Calculate Overtime Premium Pay Eligible for Deduction – Examples from the IRS

• Andrew works overtime during 2025, and he receives a payroll statement from his employer that shows $5,000 as the “overtime premium” that he was paid during 2025. Andrew may include $5,000 (the FLSA overtime premium) to determine the amount of qualified overtime compensation received in tax year 2025.

• Assume the same facts as in the first example except that Andrew’s payroll statement shows a total “overtime” amount of $15,000, which is the total amount Andrew was paid for working overtime (the FLSA overtime premium combined with the portion of his regular wages). Andrew may include the $5,000 FLSA overtime premium, computed by dividing $15,000 by 3 in determining the amount of qualified overtime compensation for 2025.
• Brad’s employer has a practice of paying overtime at a rate of two times an employee’s regular rate of pay, and Brad was paid $20,000 in overtime pay during 2025. Brad’s last pay stub for 2025 shows “overtime” of $20,000 paid in 2025. For purposes of determining the amount of qualified overtime compensation received in tax year 2025, Brad may include $5,000 ($20,000 divided by 4).

Learn more about how No Tax on Tips will make an impact on your workforce at a National Restaurant Association tax webinar on December 4.

*This update should not be considered tax, legal, or accounting advice and every restaurant operator and employee should work with their own tax professional before acting on these deductions, credits, or other tax decisions.*

The National Restaurant Association’s 2026 What’s Hot Culinary Forecast offers a sneak peek into the flavors and creative food items that will soon hit menus everywhere.

Operators seeking to satisfy customers who are craving comfort, hungry for adventure, and looking for value and quality, will find the answers they need in our new report. The report offers a deep dive into the trends and preferences consumers will want to explore.
​
Top 10 Overall Trends for 2026

1. Local sourcing – Restaurants are deepening community ties by featuring ingredients from nearby farms and producers, emphasizing freshness, and sustainability.
2. Comfort foods – Familiar classics like soups, stews and burgers offer diners a sense of nostalgia and emotional connection.
3. Value menus and options – Operators are balancing creativity and cost by delivering satisfying meals that remain affordable for price-conscious diners.
4. Smashed burgers – Blending retro appeal with customizable, high-flavor twists; this diner staple has reemerged as a social-media favorite.
5. Clear menu labeling, icons, and cues – Simple visual indicators help diners make quick, informed choices about ingredients, calories and sustainability.
6. Allergen-friendly menus – Restaurants are expanding inclusive options for guests with dietary restrictions, from gluten-free items to nut- and dairy-free dishes.
7. Global comfort foods – Chefs are reinterpreting homestyle dishes from around the world, blending authenticity with local influence.
8. “Cleaner” recipes with fewer additives and dyes – Consumers are prioritizing ingredient transparency, inspiring operators to include simpler, less-processed options.
9. Proteins as add-ons – From smoothie bowls to pancakes, protein is becoming a customizable boost for both taste and nutrition.
10. Compostable and reusable packaging – Eco-friendly materials are replacing single-use plastics as restaurants reduce waste and improve sustainabilit