Read the full stored bill text
Wisconsin Legislature: SB291: Text as Enrolled
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
»
Vetoed in Full
»
SB291: Text as Enrolled
Up
Up
Date of enactment:
2025 Senate Bill 291
Date of publication*:
2025 WISCONSIN ACT
An Act
to renumber
238.308 (1) (a);
to amend
71.07 (3y) (a) 2., 71.07 (3y) (b) 6., 71.28 (3y) (a) 2., 71.28 (3y) (b) 6., 71.47 (3y) (a) 2., 71.47 (3y) (b) 6., 238.308 (2) (a) 1. and 238.308 (4) (a) 6.;
to create
238.308 (1) (ag) and 238.308 (2) (d) of the statutes;
relating to:
making certain child care expenditures eligible for the business development tax credit.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
SB291,1
Section
1
.
71.07 (3y) (a) 2. of the statutes is amended to read:
71.07
(3y)
(a) 2. “Eligible employee” has the meaning given in s. 238.308 (1)
(a)
(ar)
.
SB291,2
Section
2
.
71.07 (3y) (b) 6. of the statutes is amended to read:
71.07
(3y)
(b) 6. For taxable years beginning after December 31, 2023, the amount of the investment in
the form of capital expenditures on
workforce housing, as defined in s. 234.66 (1) (i), for employees, not to exceed 15 percent of such investment, and the amount of the
investment in establishing an employee
costs incurred to provide
child care
program for
services for
employees
, as defined in s. 238.308 (1) (ag)
, not to exceed 15 percent of such
investment
costs
, as determined by the Wisconsin Economic Development Corporation.
SB291,3
Section
3
.
71.28 (3y) (a) 2. of the statutes is amended to read:
71.28
(3y)
(a) 2. “Eligible employee” has the meaning given in s. 238.308 (1)
(a)
(ar)
.
SB291,4
Section
4
.
71.28 (3y) (b) 6. of the statutes is amended to read:
71.28
(3y)
(b) 6. For taxable years beginning after December 31, 2023, the amount of the investment in
the form of capital expenditures on
workforce housing, as defined in s. 234.66 (1) (i), for employees, not to exceed 15 percent of such investment, and the amount of the
investment made in establishing an employee
costs incurred to provide
child care
program for
services for
employees
, as defined in s. 238.308 (1) (ag)
, not to exceed 15 percent of such
investment
costs
, as determined by the Wisconsin Economic Development Corporation.
SB291,5
Section
5
.
71.47 (3y) (a) 2. of the statutes is amended to read:
71.47
(3y)
(a) 2. “Eligible employee” has the meaning given in s. 238.308 (1)
(a)
(ar)
.
SB291,6
Section
6
.
71.47 (3y) (b) 6. of the statutes is amended to read:
71.47
(3y)
(b) 6. For taxable years beginning after December 31, 2023, the amount of the investment in
the form of capital expenditures on
workforce housing, as defined in s. 234.66 (1) (i), for employees, not to exceed 15 percent of such investment, and the amount of the
investment made in establishing an employee
costs incurred to provide
child care
program for
services for
employees
, as defined in s. 238.308 (1) (ag)
, not to exceed 15 percent of such
investment
costs
, as determined by the Wisconsin Economic Development Corporation.
SB291,7
Section
7
.
238.308 (1) (a) of the statutes is renumbered 238.308 (1) (ar).
SB291,8
Section
8
.
238.308 (1) (ag) of the statutes is created to read:
238.308
(1)
(ag) “Costs incurred to provide child care services for employees” includes all of the following:
1. Capital expenditures made to establish a child care program for employees.
2. Expenditures made for the operation of a child care program under subd. 1.
3. Expenditures to reimburse employees for child care expenses.
4. Expenditures to purchase or reserve child care slots on behalf of employees.
5. Contributions made by an employer to an employee’s dependent care flexible spending account.
6. 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.
SB291,9
Section
9
.
238.308 (2) (a) 1. of the statutes is amended to read:
238.308
(2)
(a) 1.
The
Subject to par. (d), the
person is operating or intends to operate a business in this state.
SB291,10
Section
10
.
238.308 (2) (d) of the statutes is created to read:
238.308
(2)
(d) The corporation may certify a nonprofit entity described in section 501 (c) (3) of the Internal Revenue Code for tax benefits for costs incurred to provide child care services for employees under sub. (4) (a) 6.
SB291,11
Section
11
.
238.308 (4) (a) 6. of the statutes is amended to read:
238.308
(4)
(a) 6. For taxable years beginning after December 31, 2023, an amount equal to up to 15 percent of the person’s investment in
the form of capital expenditures on
workforce housing, as defined in s. 234.66 (1) (i), for employees and up to 15 percent of the person’s
investment in establishing an employee
costs incurred to provide
child care
program for
services for
employees.
Such investments may include only capital expenditures made by the person.
SB291,12
Section
12
. Initial applicability.
(
1
)
This act first applies to taxable years beginning after December 31, 2024.
Down
Down
/2025/related/vetoedinfull/sb291
true
vetoedenrolledbills
/2025/related/vetoedinfull/sb291
vetoedenrolledbills/2025/REG/SB291
vetoedenrolledbills/2025/REG/SB291
section
true
Menu
»
2025
»
Related Documents
»
Vetoed in Full
»
SB291: Text as Enrolled
×
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