summary
Introduced
07/16/2025
07/16/2025
In Committee
02/13/2026
02/13/2026
Crossed Over
11/18/2025
11/18/2025
Passed
Dead
Introduced Session
Potential new amendment
2025-2026 Regular Session
Bill Summary
This bill allows a person who is eligible to claim the federal employer-provided child care credit to claim a nonrefundable state income and franchise tax credit equal to the amount the person may claim for the federal employer-provided child care credit. Under current federal law, a person may claim a federal employer- provided child care tax credit of up to 25 percent of qualified child care expenditures associated with acquiring or constructing a child care facility and 10 percent of qualified child care resource and referral expenditures, up to a maximum credit of $150,000. Federal law provides that if a child care facility for which a federal employer-provided child care credit is claimed ceases to operate within 10 years, the person who claimed the credit must pay back a specified portion of the credit based on the duration that the person operated the facility. Under the bill, if a claimant must repay a portion of the federal employer-provided child care credit to the federal government, the claimant must also repay to the Department of Revenue an amount equal to the amount repaid to the federal government. LRB-3839/1 KP:skw 2025 - 2026 Legislature SENATE BILL 376 For further information see the state fiscal estimate, which will be printed as an appendix to this bill.
AI Summary
This bill establishes a state-level tax credit for employers who provide child care, mirroring the existing federal employer-provided child care credit. Specifically, for taxable years beginning after December 31, 2024, eligible claimants can claim a nonrefundable state income and franchise tax credit equal to the amount they claimed on their federal income tax return for the federal employer-provided child care credit. The credit is limited to expenditures for child care facilities and services located within the state, and if a claimant's federal income tax is increased due to recapture provisions (which can occur if a child care facility ceases operation within 10 years), they must also increase their state tax liability by the same amount. The bill amends various sections of the Wisconsin tax statutes to incorporate this new credit across different types of tax returns, including those for individuals, partnerships, corporations, and other business entities. The goal of the bill is to provide a state-level incentive that encourages employers to invest in child care facilities and support for their employees with children.
Committee Categories
Budget and Finance
Sponsors (17)
Dan Feyen (R)*,
Steve Nass (R)*,
Romaine Quinn (R)*,
Scott Allen (R),
David Armstrong (R),
Elijah Behnke (R),
Robert Donovan (R),
Joy Goeben (R),
Chanz Green (R),
Rick Gundrum (R),
Rob Kreibich (R),
Dave Maxey (R),
Jeff Mursau (R),
Jerry O'Connor (R),
Shae Sortwell (R),
David Steffen (R),
Nancy VanderMeer (R),
Last Action
Received from Assembly amended and concurred in as amended, Assembly Substitute Amendment 1 adopted (on 02/18/2026)
Official Document
bill text
bill summary
Loading...
bill summary
Loading...
bill summary
Loading...