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Bills · 2025-2026 Regular Session

SB 376

Became law Official bill text Atom feed

Relating to: a tax credit for employer-provided child care. (FE)

Corporation Day care Employment Franchise — Taxation Income tax — Credit

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

Unfamiliar terms? Glossary

What this bill does

Plain-language analysis by the nonpartisan Legislative Reference Bureau

This bill allows a person who is eligible to claim the federal employer-provided child care credit to claim a nonrefundable state income and franchise tax credit equal to the amount the person may claim for the federal employer-provided child care credit. Under current federal law, a person may claim a federal employer-provided child care tax credit of up to 25 percent of qualified child care expenditures associated with acquiring or constructing a child care facility and 10 percent of qualified child care resource and referral expenditures, up to a maximum credit of $150,000. Federal law provides that if a child care facility for which a federal employer-provided child care credit is claimed ceases to operate within 10 years, the person who claimed the credit must pay back a specified portion of the credit based on the duration that the person operated the facility. Under the bill, if a claimant must repay a portion of the federal employer-provided child care credit to the federal government, the claimant must also repay to the Department of Revenue an amount equal to the amount repaid to the federal government.

What it would cost

Fiscal estimates filed by state agencies, as official PDFs

Sponsors

Introduced by: Feyen (R) , Nass (R) , Quinn (R)

18 cosponsors

Allen (R) , Armstrong (R) , Behnke (R) , Dittrich (R) , Donovan (R) , Goeben (R) , Green (R) , Gundrum (R) , Kreibich (R) , Maxey (R) , Mursau (R) , O'Connor (R) , Ortiz-Velez (D) , Smith (D) , Sortwell (R) , Spreitzer (D) , Steffen (R) , VanderMeer (R)

Registered lobbying interests · 6

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 adoption of Senate Amendment 1 recommended by Committee on Agriculture and Revenue, Ayes 8, Noes 0

Passed 8–0 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: Report passage as amended recommended by Committee on Agriculture and Revenue, Ayes 8, Noes 0

Passed 8–0 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 33–0 Nov 18, 2025 official source full page

Assembly: Report Assembly Amendment 1 adoption recommended by Joint Committee on Finance, Ayes 15, Noes 0

Passed 15–0 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: Report concurrence as amended recommended by Joint Committee on Finance, Ayes 15, Noes 0

Passed 15–0 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 AS AMENDED

Passed 94–4 Feb 17, 2026 official source full page

Aye · 94

Not voting · 1

Senate: Assembly Substitute Amendment 1 concurred in, Ayes 32, Noes 1

Passed 32–1 Mar 17, 2026 official source full page

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

Full history

  1. Jul 16, 2025 · Senate

    Introduced by Senators Feyen, Nass and Quinn; cosponsored by Representatives Armstrong, Allen, Behnke, Donovan, Goeben, Green, Gundrum, Kreibich, Maxey, Mursau, O'Connor, Sortwell, Steffen and VanderMeer

  2. Jul 16, 2025 · Senate

    Read first time and referred to Committee on Agriculture and Revenue

  3. Jul 24, 2025 · Senate

    Representative Dittrich added as a cosponsor

  4. Jul 24, 2025 · Senate

    Fiscal estimate received

  5. Aug 26, 2025 · Senate

    Senate Amendment 1 offered by Senator Feyen

  6. Aug 28, 2025 · Senate

    Public hearing held

  7. Sep 18, 2025 · Senate

    Executive action taken

  8. Sep 19, 2025 · Senate

    Report adoption of Senate Amendment 1 recommended by Committee on Agriculture and Revenue, Ayes 8, Noes 0

  9. Sep 19, 2025 · Senate

    Report passage as amended recommended by Committee on Agriculture and Revenue, Ayes 8, Noes 0

  10. Sep 19, 2025 · Senate

    Available for scheduling

  11. Nov 14, 2025 · Senate

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

  12. Nov 18, 2025 · Senate

    Read a second time

  13. Nov 18, 2025 · Senate

    Senate Amendment 1 adopted

  14. Nov 18, 2025 · Senate

    Ordered to a third reading

  15. Nov 18, 2025 · Senate

    Rules suspended to give bill its third reading

  16. Nov 18, 2025 · Senate

    Read a third time and passed, Ayes 33, Noes 0

  17. Nov 18, 2025 · Senate

    Ordered immediately messaged

  18. Nov 19, 2025 · Assembly

    Received from Senate

  19. Jan 16, 2026 · Assembly

    Read first time and referred to committee on Rules

  20. Jan 30, 2026 · Assembly

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

  21. Feb 3, 2026 · Assembly

    Executive action taken by joint committee on Finance

  22. Feb 3, 2026 · Assembly

    Assembly Amendment 1 offered by Joint Committee on Finance

  23. Feb 4, 2026 · Assembly

    Report Assembly Amendment 1 adoption recommended by Joint Committee on Finance, Ayes 15, Noes 0

  24. Feb 4, 2026 · Assembly

    Report concurrence as amended recommended by Joint Committee on Finance, Ayes 15, Noes 0

  25. Feb 4, 2026 · Assembly

    Referred to committee on Rules

  26. Feb 13, 2026 · Assembly

    Withdrawn from Committee on Rules and referred to calendar of 2-17-2026

  27. Feb 16, 2026 · Assembly

    Representative Ortiz-Velez added as a cosponsor

  28. Feb 17, 2026 · Assembly

    Assembly Amendment 2 offered by Representative Haywood

  29. Feb 17, 2026 · Assembly

    Assembly Amendment 3 offered by Representative Haywood

  30. Feb 17, 2026 · Assembly

    Rules suspended to withdraw from calendar and take up

  31. Feb 17, 2026 · Assembly

    Read a second time

  32. Feb 17, 2026 · Assembly

    Assembly Substitute Amendment 1 offered by Representative Armstrong

  33. Feb 17, 2026 · Assembly

    Assembly Substitute Amendment 1 adopted

  34. Feb 17, 2026 · Assembly

    Ordered to a third reading

  35. Feb 17, 2026 · Assembly

    Rules suspended

  36. Feb 17, 2026 · Assembly

    Read a third time and concurred in as amended, Ayes 94, Noes 4

  37. Feb 17, 2026 · Assembly

    Ordered immediately messaged

  38. Feb 18, 2026 · Senate

    Received from Assembly amended and concurred in as amended, Assembly Substitute Amendment 1 adopted

  39. Mar 16, 2026 · Senate

    Placed on calendar 3-17-2026 pursuant to Senate Rule 18(1)

  40. Mar 17, 2026 · Senate

    Assembly Substitute Amendment 1 concurred in, Ayes 32, Noes 1

  41. Mar 17, 2026 · Senate

    Senator Smith added as a coauthor

  42. Mar 17, 2026 · Senate

    Action ordered immediately messaged

  43. Mar 19, 2026 · Senate

    Senator Spreitzer added as a coauthor

  44. Mar 23, 2026 · Senate

    LRB correction (Assembly Substitute Amendment 1)

  45. Mar 23, 2026 · Senate

    Report correctly enrolled

  46. Apr 2, 2026 · Senate

    Presented to the Governor on 4-2-2026

  47. Apr 6, 2026 · Senate

    Report approved by the Governor on 4-3-2026. 2025 Wisconsin Act 183

  48. Apr 6, 2026 · Senate

    Published 4-4-2026