Read the full stored bill text
Wisconsin Legislature: SB1074: Bill Text
Skip navigation
Home
Documents
Senate
Assembly
Committees
Service Agencies
Docs
Options
Help
2025 Biennium
Statutes
Admin. Rules
Indices
Miscellaneous
Archives
Home
Bill, Rule, and Appointment Histories
Senators
Representatives
Committees
Text of Introduced Proposals
Amendment Text
Acts
Veto Messages
Enrolled Bills
Votes
Assembly and Senate Floor Calendars
Schedule of Committee Activities
Assembly and Senate Journals
Committee Records (ROCPs)
Legislative Rules
All Session-Related Documents
Subject Index to Acts
Subject Index to Legislation
Subject Index to Journals
Author Index to Legislation
Subject Index to Clearinghouse Rules
Miscellaneous Budget Documents
Executive Orders
Rulings of the Chair
Wisconsin Supreme Court Rules
Opinions of the Attorney General
Town Law Forms
Law
Districts
Session
Drafting Files
Feeds
Preferences
Show tree
Hide tree
Feedback
Help
Home
Senate Home
Senators
Committees
Session
Chief Clerk
Sergeant at Arms
Civics Education
Human Resources
Assembly Home
Representatives
Committees
Session
Chief Clerk
Sergeant at Arms
Human Resources
Schedule
Joint
Senate
Assembly
Study
Legislative Audit Bureau
Legislative Council
Legislative Fiscal Bureau
Legislative Human Resources Office
Legislative Reference Bureau
Legislative Technology Services Bureau
Menu
»
2025
»
Related Documents
»
Proposal Text
»
SB1074: Bill Text
Up
Up
2025 - 2026 LEGISLATURE
LRB-6389/1
KP:amn&wlj
2025 SENATE BILL 1074
February 26, 2026 - Introduced by Senators
Wall
,
Dassler-Alfheim
,
Larson
,
Roys
and
Spreitzer
, cosponsored by Representatives
Bare
,
J. Jacobson
,
Spaude
,
Sheehan
,
Brown
,
Clancy
,
DeSanto
,
Emerson
,
Fitzgerald
,
Joers
,
Neubauer
,
Roe
,
Sinicki
,
Stubbs
and
Taylor
. Referred to Committee on Agriculture and Revenue.
SB1074,1,4
1
An Act
to renumber
71.07 (9g) (d);
to amend
71.07 (9g) (b) 2., 71.10 (4) (cs)
2
and 71.10 (4) (i);
to create
20.835 (2) (cd), 71.07 (9g) (b) 3. and 71.07 (9g) (d) 2.
3
of the statutes;
relating to:
refundability of the additional child and
4
dependent care tax credit and making an appropriation.
Analysis by the Legislative Reference Bureau
This bill converts the additional child and dependent care credit into a refundable tax credit. Under the bill, beginning with the 2026 tax year, if the additional child and dependent care credit exceeds a claimant’s tax liability, the claimant will receive the difference as a refund. Currently, the additional child and dependent care credit provides a nonrefundable state income tax credit equal to the amount that the claimant could claim for the federal child and dependent care credit when using higher employment-related expense limitations authorized under current law.
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:
SB1074,1
1
Section
1
.
20.835 (2) (cd) of the statutes is created to read:
SB1074,2,3
2
20.835
(2)
(cd)
Additional child and dependent care tax credit.
A sum
3
sufficient to make the payments under s. 71.07 (9g) (d) 2.
SB1074,2
4
Section
2
.
71.07 (9g) (b) 2. of the statutes is amended to read:
SB1074,2,12
5
71.07
(9g)
(b) 2. For taxable years beginning after December 31, 2023,
and
6
before January 1, 2026,
and subject to the limitations provided in this subsection, a
7
claimant may claim as a credit against the tax imposed under s. 71.02, up to the
8
amount of those taxes, an amount equal to 100 percent of the federal child and
9
dependent care tax credit that the claimant may claim on his or her federal income
10
tax return for the taxable year to which the claim under this subsection relates
11
using the expense limitation under par. (c) 5. rather than the expense limitation
12
under
26 USC 21
(c).
SB1074,3
13
Section
3
.
71.07 (9g) (b) 3. of the statutes is created to read:
SB1074,2,20
14
71.07
(9g)
(b) 3. For taxable years beginning after December 31, 2025, and
15
subject to the limitations provided in this subsection, a claimant may claim as a
16
credit against the tax imposed under s. 71.02 an amount equal to 100 percent of the
17
federal child and dependent care tax credit that the claimant may claim on his or
18
her federal income tax return for the taxable year to which the claim under this
19
subsection relates using the expense limitation under par. (c) 5. rather than the
20
expense limitation under
26 USC 21
(c).
SB1074,4
21
Section
4
.
71.07 (9g) (d) of the statutes is renumbered 71.07 (9g) (d) 1.
SB1074,5
22
Section
5
.
71.07 (9g) (d) 2. of the statutes is created to read:
SB1074,3,4
23
71.07
(9g)
(d) 2. If the allowable amount of the claim under par. (b) 3. exceeds
24
the tax otherwise due under s. 71.02, the amount of the claim not used to offset the
1
tax due shall be certified by the department of revenue to the department of
2
administration for payment by check, share draft, or other draft drawn from the
3
appropriation account under s. 20.835 (2) (cd). Notwithstanding s. 71.82, no
4
interest shall be paid on amounts certified under this subdivision.
SB1074,6
5
Section
6
.
71.10 (4) (cs) of the statutes is amended to read:
SB1074,3,7
6
71.10
(4)
(cs) Additional child and dependent care tax credit under s. 71.07
7
(9g)
(b) 1. or 2
.
SB1074,7
8
Section
7
.
71.10 (4) (i) of the statutes, as affected by
2025 Wisconsin Act 15
,
9
is amended to read:
SB1074,3,19
10
71.10
(4)
(i) The total of claim of right credit under s. 71.07 (1), farmland
11
preservation credit under ss. 71.57 to 71.61, farmland preservation credit, 2010 and
12
beyond under s. 71.613, homestead credit under subch. VIII, jobs tax credit under s.
13
71.07 (3q), business development credit under s. 71.07 (3y), research credit under s.
14
71.07 (4k) (e) 2. a., film production services credit under s. 71.07 (5f) (b) 2., veterans
15
and surviving spouses property tax credit under s. 71.07 (6e), enterprise zone jobs
16
credit under s. 71.07 (3w), electronics and information technology manufacturing
17
zone credit under s. 71.07 (3wm), earned income tax credit under s. 71.07 (9e),
18
additional child and dependent care tax credit under s. 71.07 (9g) (b) 3.,
estimated
19
tax payments under s. 71.09, and taxes withheld under subch. X.
SB1074,3,20
20
(end)
Down
Down
/2025/related/proposals/sb1074
true
proposaltext
/2025/related/proposals/sb1074
proposaltext/2025/REG/SB1074
proposaltext/2025/REG/SB1074
section
true
Menu
»
2025
»
Related Documents
»
Proposal Text
»
SB1074: Bill Text
×
Details for
PDF view
Link
(Permanent link)
Bookmark this location
View toggle
Go to top of document
Search in this chapter
Search in this section
Search in this agency
Search in this chapter group
Search in this chapter
Search in this section
Cross references for section
Acts affecting this section
References to this
1970 Statutes Annotations
Appellate Court Citations
Administrative Code Index
Reference lines
Clear highlighting