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AB283: Bill Text
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2025 - 2026 LEGISLATURE
LRB-3169/1
MDE&KP:skw&cjs
2025 ASSEMBLY BILL 283
May 30, 2025 - Introduced by Representatives
Hurd
,
Armstrong
,
Behnke
,
Dittrich
,
Donovan
,
Green
,
Kaufert
,
Kitchens
,
Knodl
,
Kreibich
,
Krug
,
Melotik
,
Mursau
,
Novak
,
O'Connor
,
Penterman
and
Steffen
, cosponsored by Senators
Marklein
,
Cabral-Guevara
,
Feyen
,
James
,
Nass
and
Quinn
. Referred to Committee on Children and Families.
AB283,1,5
1
An Act
to renumber
238.308 (1) (a);
to amend
71.07 (3y) (a) 2., 71.07 (3y) (b)
2
6., 71.28 (3y) (a) 2., 71.28 (3y) (b) 6., 71.47 (3y) (a) 2., 71.47 (3y) (b) 6., 238.308
3
(2) (a) 1. and 238.308 (4) (a) 6.;
to create
238.308 (1) (ag) and 238.308 (2) (d) of
4
the statutes;
relating to:
making certain child care expenditures eligible for
5
the business development tax credit.
Analysis by the Legislative Reference Bureau
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. “Costs incurred to provide child care services for employees” 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 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.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
AB283,1
1
Section
1
.
71.07 (3y) (a) 2. of the statutes is amended to read:
AB283,2,3
2
71.07
(3y)
(a) 2. “Eligible employee” has the meaning given in s. 238.308 (1)
3
(a)
(ar)
.
AB283,2
4
Section
2
.
71.07 (3y) (b) 6. of the statutes is amended to read:
AB283,2,11
5
71.07
(3y)
(b) 6. For taxable years beginning after December 31, 2023, the
6
amount of the investment in
the form of capital expenditures on
workforce housing,
7
as defined in s. 234.66 (1) (i), for employees, not to exceed 15 percent of such
8
investment, and the amount of the
investment in establishing an employee
costs
9
incurred to provide
child care
program for
services for
employees
, as defined in s.
10
238.308 (1) (ag)
, not to exceed 15 percent of such
investment
costs
, as determined by
11
the Wisconsin Economic Development Corporation.
AB283,3
12
Section
3
.
71.28 (3y) (a) 2. of the statutes is amended to read:
AB283,2,14
13
71.28
(3y)
(a) 2. “Eligible employee” has the meaning given in s. 238.308 (1)
14
(a)
(ar)
.
AB283,4
15
Section
4
.
71.28 (3y) (b) 6. of the statutes is amended to read:
AB283,3,5
16
71.28
(3y)
(b) 6. For taxable years beginning after December 31, 2023, the
17
amount of the investment in
the form of capital expenditures on
workforce housing,
1
as defined in s. 234.66 (1) (i), for employees, not to exceed 15 percent of such
2
investment, and the amount of the
investment made in establishing an employee
3
costs incurred to provide
child care
program for
services for
employees
, as defined in
4
s. 238.308 (1) (ag)
, not to exceed 15 percent of such
investment
costs
, as determined
5
by the Wisconsin Economic Development Corporation.
AB283,5
6
Section
5
.
71.47 (3y) (a) 2. of the statutes is amended to read:
AB283,3,8
7
71.47
(3y)
(a) 2. “Eligible employee” has the meaning given in s. 238.308 (1)
8
(a)
(ar)
.
AB283,6
9
Section
6
.
71.47 (3y) (b) 6. of the statutes is amended to read:
AB283,3,16
10
71.47
(3y)
(b) 6. For taxable years beginning after December 31, 2023, the
11
amount of the investment in
the form of capital expenditures on
workforce housing,
12
as defined in s. 234.66 (1) (i), for employees, not to exceed 15 percent of such
13
investment, and the amount of the
investment made in establishing an employee
14
costs incurred to provide
child care
program for
services for
employees
, as defined in
15
s. 238.308 (1) (ag)
, not to exceed 15 percent of such
investment
costs
, as determined
16
by the Wisconsin Economic Development Corporation.
AB283,7
17
Section
7
.
238.308 (1) (a) of the statutes is renumbered 238.308 (1) (ar).
AB283,8
18
Section
8
.
238.308 (1) (ag) of the statutes is created to read:
AB283,3,20
19
238.308
(1)
(ag) “Costs incurred to provide child care services for employees”
20
includes all of the following:
AB283,3,21
21
1. Capital expenditures made to establish a child care program for employees.
AB283,3,22
22
2. Expenditures made for the operation of a child care program under subd. 1.
AB283,3,23
23
3. Expenditures to reimburse employees for child care expenses.
AB283,3,24
24
4. Expenditures to purchase or reserve child care slots on behalf of employees.
AB283,4,2
1
5. Contributions made by an employer to an employee’s dependent care
2
flexible spending account.
AB283,4,4
3
6. Any other cost or expense incurred due to a benefit provided by an employer
4
to facilitate the provision or utilization by employees of child care services.
AB283,9
5
Section
9
.
238.308 (2) (a) 1. of the statutes is amended to read:
AB283,4,7
6
238.308
(2)
(a) 1.
The
Subject to par. (d), the
person is operating or intends to
7
operate a business in this state.
AB283,10
8
Section
10
.
238.308 (2) (d) of the statutes is created to read:
AB283,4,11
9
238.308
(2)
(d) The corporation may certify a nonprofit entity described in
10
section
501
(c) (3) of the Internal Revenue Code for tax benefits for costs incurred to
11
provide child care services for employees under sub. (4) (a) 6.
AB283,11
12
Section
11
.
238.308 (4) (a) 6. of the statutes is amended to read:
AB283,4,18
13
238.308
(4)
(a) 6. For taxable years beginning after December 31, 2023, an
14
amount equal to up to 15 percent of the person’s investment in
the form of capital
15
expenditures on
workforce housing, as defined in s. 234.66 (1) (i), for employees and
16
up to 15 percent of the person’s
investment in establishing an employee
costs
17
incurred to provide
child care
program for
services for
employees.
Such
18
investments may include only capital expenditures made by the person.
AB283,12
19
Section
12
. Initial applicability.
AB283,4,20
20
(
1
)
This act first applies to taxable years beginning after December 31, 2024.
AB283,4,21
21
(end)
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