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Bills · 2023-2024 Regular Session

AB 1023

Became law Official bill text Atom feed

Relating to: expanding the child and dependent care credit. (FE)

Day care Income tax — Credit

  1. Introduced, completed
  2. Passes Assembly, completed
  3. Passes Senate, completed
  4. Governor signs, completed
  5. Law, completed

Unfamiliar terms? Glossary

What this bill does

Plain-language analysis by the nonpartisan Legislative Reference Bureau

Under current law, an individual who is eligible to claim the federal child and

dependent care tax credit may claim a state income tax credit equal to 50 percent of

the amount the individual may claim as a federal income tax credit. However, the

amount of employment-related expenses that an individual may claim to determine

the amount of the federal credit is limited to $3,000 if the individual has only one

qualifying dependent, and $6,000 if the individual has two or more qualifying

dependents.

This bill increases the amount of the state credit that an individual may claim

by increasing the employment-related expense limitation to $10,000 for one

qualifying dependent and $20,000 for two or more qualifying dependents.

What it would cost

Fiscal estimates filed by state agencies, as official PDFs

Sponsors

Introduced by: Allen (R) , Armstrong (R) , August (R) , Behnke (R) , Binsfeld (R) , Born (R) , Brandtjen (R) , Dittrich (R) , Donovan (R) , Edming (R) , Goeben (R) , Green (R) , Gundrum (R) , Hurd (R) , Katsma (R) , Krug (R) , Kurtz (R) , Macco (R) , Magnafici (R) , Maxey (R) , Melotik (R) , Moses (R) , Murphy (R) , Mursau (R) , Nedweski (R) , O'Connor (R) , Oldenburg (R) , Penterman (R) , Petryk (R) , Plumer (R) , Rettinger (R) , Schraa (R) , Schutt (R) , Snyder (R) , Spiros (R) , Steffen (R) , Swearingen (R) , Tranel (R) , Wichgers (R) , Wittke (R)

16 cosponsors

Ballweg (R) , Bradley (R) , Brooks (R) , Cabral-Guevara (R) , Carpenter (D) , Felzkowski (R) , Feyen (R) , Jacque (R) , Jagler (R) , Marklein (R) , Nass (R) , Quinn (R) , Stroebel (R) , Testin (R) , Tomczyk (R) , Wanggaard (R)

Votes

Assembly: Report passage recommended by Joint Committee on Finance, Ayes 11, Noes 4

Passed 11–4 Feb 8, 2024 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

Assembly: PASSAGE

Passed 92–4 Feb 13, 2024 official source full page

Aye · 92

Not voting · 3

Senate: Public hearing requirement waived by committee on Senate Organization, pursuant to Senate Rule 18 (1m), Ayes 3, Noes 2

Passed 3–2 Feb 19, 2024 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

Senate: Senate Amendment 1 rejected, Ayes 22, Noes 10

Passed 22–10 Feb 20, 2024 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

Senate: CONCURRENCE

Passed 29–3 Feb 20, 2024 official source full page

Full history

  1. Jan 29, 2024 · Assembly

    Introduced by Representatives Binsfeld, Allen, Armstrong, August, Behnke, Born, Brandtjen, Dittrich, Donovan, Edming, Goeben, Green, Gundrum, Hurd, Katsma, Krug, Kurtz, Macco, Magnafici, Maxey, Melotik, Moses, Murphy, Mursau, Nedweski, O'Connor, Oldenburg, Penterman, Petryk, Plumer, Rettinger, Schraa, Schutt, Snyder, Spiros, Steffen, Tranel, Wichgers, Wittke and Swearingen; cosponsored by Senators Quinn, Ballweg, Bradley, Cabral-Guevara, Felzkowski, Feyen, Jagler, Marklein, Nass, Stroebel, Testin, Wanggaard and Tomczyk

  2. Jan 29, 2024 · Assembly

    Read first time and referred to Joint Committee on Finance

  3. Feb 1, 2024 · Assembly

    Public hearing held

  4. Feb 7, 2024 · Assembly

    Executive action taken

  5. Feb 8, 2024 · Assembly

    Report passage recommended by Joint Committee on Finance, Ayes 11, Noes 4

  6. Feb 8, 2024 · Assembly

    Referred to committee on Rules

  7. Feb 8, 2024 · Assembly

    Placed on calendar 2-13-2024 by Committee on Rules

  8. Feb 13, 2024 · Assembly

    Read a third time and passed, Ayes 92, Noes 4

  9. Feb 13, 2024 · Assembly

    Representative Brooks added as a coauthor

  10. Feb 13, 2024 · Assembly

    Ordered immediately messaged

  11. Feb 13, 2024 · Assembly

    Read a second time

  12. Feb 13, 2024 · Assembly

    Ordered to a third reading

  13. Feb 13, 2024 · Assembly

    Rules suspended

  14. Feb 14, 2024 · Senate

    Received from Assembly

  15. Feb 14, 2024 · Senate

    Senator Jacque added as a cosponsor

  16. Feb 15, 2024 · Senate

    Fiscal estimate received

  17. Feb 19, 2024 · Senate

    Read first time and referred to committee on Senate Organization

  18. Feb 19, 2024 · Senate

    Available for scheduling

  19. Feb 19, 2024 · Senate

    Public hearing requirement waived by committee on Senate Organization, pursuant to Senate Rule 18 (1m), Ayes 3, Noes 2

  20. Feb 19, 2024 · Senate

    Placed on calendar 2-20-2024 pursuant to Senate Rule 18(1)

  21. Feb 20, 2024 · Senate

    Senate Amendment 1 offered by Senators Larson, Hesselbein, Carpenter, L. Johnson, Roys, Smith, Spreitzer, Pfaff, Agard and Wirch

  22. Feb 20, 2024 · Senate

    Senator Carpenter added as a cosponsor

  23. Feb 20, 2024 · Senate

    Read a second time

  24. Feb 20, 2024 · Senate

    Senate Amendment 1 rejected, Ayes 22, Noes 10

  25. Feb 20, 2024 · Senate

    Ordered to a third reading

  26. Feb 20, 2024 · Senate

    Rules suspended to give bill its third reading

  27. Feb 20, 2024 · Senate

    Read a third time and concurred in, Ayes 29, Noes 3

  28. Feb 20, 2024 · Senate

    Ordered immediately messaged

  29. Feb 20, 2024 · Assembly

    Received from Senate concurred in

  30. Feb 26, 2024 · Assembly

    Report correctly enrolled on 2-22-2024

  31. Feb 27, 2024 · Assembly

    Presented to the Governor on 2-27-2024

  32. Mar 4, 2024 · Assembly

    Report approved by the Governor on 3-4-2024. 2023 Wisconsin Act 101

  33. Mar 4, 2024 · Assembly

    Published 3-5-2024