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Bills · 2025-2026 Regular Session

SB 291

Vetoed Official bill text Atom feed

Relating to: making certain child care expenditures eligible for the business development tax credit. (FE)

Business Day care Economic development corporation wisconsin Income tax — Credit Organization miscellaneous

  1. Introduced, completed
  2. Passes Senate, completed
  3. Passes Assembly, stopped here
  4. Governor signs, not reached
  5. Law, not reached

Unfamiliar terms? Glossary

What this bill does

Plain-language analysis by the nonpartisan 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.

What it would cost

Fiscal estimates filed by state agencies, as official PDFs

Sponsors

Introduced by: Cabral-Guevara (R) , Feyen (R) , James (R) , Marklein (R) , Nass (R) , Quinn (R)

18 cosponsors

Armstrong (R) , Behnke (R) , Dittrich (R) , Donovan (R) , Green (R) , Hurd (R) , Kaufert (R) , Kitchens (R) , Knodl (R) , Kreibich (R) , Krug (R) , Melotik (R) , Mursau (R) , Novak (R) , O'Connor (R) , Penterman (R) , Steffen (R) , Tucker (R)

Registered lobbying interests · 10

Organizations that registered lobbying activity on this bill with the Wisconsin Ethics Commission. Registration means interest, not a position for or against. Official record

Votes

Senate: Report passage recommended by Committee on Agriculture and Revenue, Ayes 5, Noes 3

Passed 5–3 Sep 19, 2025 official source full page

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

Senate: PASSAGE

Passed 19–14 Nov 18, 2025 official source full page

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

Passed 11–4 Feb 4, 2026 official source full page

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

Assembly: CONCURRENCE

Passed 63–31 Feb 19, 2026 official source full page

Aye · 63

Full history

  1. May 30, 2025 · Senate

    Introduced by Senators Marklein, Cabral-Guevara, Feyen, James, Nass and Quinn; cosponsored by Representatives Hurd, Armstrong, Behnke, Dittrich, Donovan, Green, Kaufert, Kitchens, Knodl, Kreibich, Krug, Melotik, Mursau, Novak, O'Connor, Penterman and Steffen

  2. May 30, 2025 · Senate

    Read first time and referred to Committee on Agriculture and Revenue

  3. Jun 17, 2025 · Senate

    Fiscal estimate received

  4. Jun 25, 2025 · Senate

    Fiscal estimate received

  5. Jul 10, 2025 · Senate

    Representative Tucker added as a cosponsor

  6. Aug 28, 2025 · Senate

    Public hearing held

  7. Sep 18, 2025 · Senate

    Executive action taken

  8. Sep 19, 2025 · Senate

    Report passage recommended by Committee on Agriculture and Revenue, Ayes 5, Noes 3

  9. Sep 19, 2025 · Senate

    Available for scheduling

  10. Nov 14, 2025 · Senate

    Placed on calendar 11-18-2025 pursuant to Senate Rule 18(1)

  11. Nov 18, 2025 · Senate

    Read a second time

  12. Nov 18, 2025 · Senate

    Ordered to a third reading

  13. Nov 18, 2025 · Senate

    Rules suspended to give bill its third reading

  14. Nov 18, 2025 · Senate

    Read a third time and passed, Ayes 19, Noes 14

  15. Nov 18, 2025 · Senate

    Ordered immediately messaged

  16. Nov 19, 2025 · Assembly

    Received from Senate

  17. Jan 16, 2026 · Assembly

    Read first time and referred to committee on Rules

  18. Jan 30, 2026 · Assembly

    Withdrawn from committee on Rules and referred to joint committee on Finance pursuant to Assembly Rule 24 (3)(a)

  19. Feb 3, 2026 · Assembly

    Executive action taken by joint committee on Finance

  20. Feb 4, 2026 · Assembly

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

  21. Feb 4, 2026 · Assembly

    Referred to committee on Rules

  22. Feb 18, 2026 · Assembly

    Made a special order of business at 11:14 AM on 2-19-2026 pursuant to Assembly Resolution 14

  23. Feb 19, 2026 · Assembly

    Read a second time

  24. Feb 19, 2026 · Assembly

    Ordered to a third reading

  25. Feb 19, 2026 · Assembly

    Rules suspended

  26. Feb 19, 2026 · Assembly

    Read a third time and concurred in, Ayes 63, Noes 31

  27. Feb 19, 2026 · Assembly

    Ordered immediately messaged

  28. Feb 23, 2026 · Senate

    Received from Assembly concurred in

  29. Feb 26, 2026 · Senate

    Report correctly enrolled

  30. Mar 9, 2026 · Senate

    Presented to the Governor on 3-9-2026 by directive of the President, pursuant to Senate Rule 44m (3)

  31. Mar 13, 2026 · Senate

    Report vetoed by the Governor on 3-13-2026

  32. May 12, 2026 · Senate

    Placed on calendar 5-12-2026 pursuant to Joint Rule 82 (2)(a)

  33. May 13, 2026 · Senate

    Failed to pass notwithstanding the objections of the Governor pursuant to Joint Rule 82