Bill > SB291

Introduced Session

Under current law, a business may receive a refundable business development tax credit for an amount equal to up to 15 percent of the business[s investment in establishing an employee child care program for employees. Such investments may include only capital expenditures made by the person. Because the credit is refundable, if the credit exceeds the claimant[s tax liability, the claimant will receive the difference as a refund check. Under this bill, a business may receive a credit for an amount of up to 15 percent of the business[s costs incurred to provide child care services for employees. XCosts incurred to provide child care services for employeesY includes capital expenditures made to establish a child care program for employees, expenditures for the operation of a child care program for employees, expenditures to reimburse employees for child care expenses, expenditures to purchase or reserve child care slots on behalf of employees, contributions made by an employer to an employee[s LRB-2366/1 MDE&KP:skw&cjs 2025 - 2026 Legislature SENATE BILL 291 dependent care flexible spending account, and any other cost or expense incurred due to a benefit provided by an employer to facilitate the provision or utilization by employees of child care services. The bill also provides that the Wisconsin Economic Development Corporation may certify a nonprofit entity described under section 501 (c) (3) of the Internal Revenue Code for the business development tax credit for expenditures on providing child care services to employees. For further information see the state fiscal estimate, which will be printed as an appendix to this bill.

Committee Categories

Rachael Cabral-Guevara (R)*,  Dan Feyen (R)*,  Jesse James (R)*,  Howard Marklein (R)*,  Steve Nass (R)*,  Romaine Quinn (R)*,  David Armstrong (R),  Elijah Behnke (R),  Barbara Dittrich (R),  Robert Donovan (R),  Chanz Green (R),  Karen Hurd (R),  Dean Kaufert (R),  Joel Kitchens (R),  Dan Knodl (R),  Rob Kreibich (R),  Scott Krug (R),  Paul Melotik (R),  Jeff Mursau (R),  Todd Novak (R),  Jerry O'Connor (R),  William Penterman (R),  David Steffen (R), 

Representative Tucker added as a cosponsor (on 07/10/2025)

Official Document