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Bills from the 2025–26 session

Senate Bill 376

A tax credit for employer-provided child care. (FE)

Topics: Corporation, Day care, Employment, Franchise: Taxation, Income tax: Credit

Became law

The governor signed it on Apr 6, 2026. It's ⁠.

  1. Introduced, passed

    Jul 16, 2025

  2. Committee, passed

    Approved

  3. Senate vote, passed

    Passed Nov 18, 2025

  4. Assembly vote, passed

    Passed Feb 17, 2026

  5. Governor, passed

    Signed

  6. Law, here now

    2025 Wisconsin Act 183

Latest entry in the official record, Apr 6, 2026: “Published 4-4-2026”

Read the bill

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The same bill was also filed in the Assembly as AB 369. That version died when the session ended.

What it does

Summary by the , the Legislature's nonpartisan drafting office. It's their wording, not ours.

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.

Who's behind it

3 senators are its ⁠. All 3 are Republicans.

18 more lawmakers ⁠.

See all 21 names

Authors (3)

Signed on in support (18)

What it would cost

State agencies filed a . Each opens as a PDF from the Legislature.

Versions and amendments

Every text the Legislature printed for this bill, including proposed changes. Each opens on the Legislature's site.

How lawmakers voted

There were 7 votes on this bill.

Senate Committee on Agriculture and Revenue vote on an amendment

Passed, 8 to 0 · Sep 19, 2025

No member-by-member record exists for this vote. Committee votes and some older sessions record totals only.

Official motion: “Report adoption of Senate Amendment 1 recommended by Committee on Agriculture and Revenue, Ayes 8, Noes 0”. Official record · This vote on its own page

Senate Committee on Agriculture and Revenue vote to recommend it

Passed, 8 to 0 · Sep 19, 2025

No member-by-member record exists for this vote. Committee votes and some older sessions record totals only.

Official motion: “Report passage as amended recommended by Committee on Agriculture and Revenue, Ayes 8, Noes 0”. Official record · This vote on its own page

Senate vote to pass it

Passed, 33 to 0 · Nov 18, 2025

See how each of the 33 senators voted

D: Democrat, R: Republican

Official motion: “PASSAGE”. Official record · This vote on its own page

Joint Committee on Finance vote on an amendment

Passed, 15 to 0 · Feb 4, 2026

No member-by-member record exists for this vote. Committee votes and some older sessions record totals only.

Official motion: “Report Assembly Amendment 1 adoption recommended by Joint Committee on Finance, Ayes 15, Noes 0”. Official record · This vote on its own page

Joint Committee on Finance vote to recommend it

Passed, 15 to 0 · Feb 4, 2026

No member-by-member record exists for this vote. Committee votes and some older sessions record totals only.

Official motion: “Report concurrence as amended recommended by Joint Committee on Finance, Ayes 15, Noes 0”. Official record · This vote on its own page

Assembly vote to pass it

Passed, 94 to 4 · Feb 17, 2026 · 1 didn't vote

See how each of the 99 representatives voted

D: Democrat, R: Republican

Yes (94)

Didn't vote (1)

Official motion: “CONCURRENCE AS AMENDED”. Official record · This vote on its own page

Senate vote on an amendment

Passed, 32 to 1 · Mar 17, 2026

No member-by-member record exists for this vote. Committee votes and some older sessions record totals only.

Official motion: “Assembly Substitute Amendment 1 concurred in, Ayes 32, Noes 1”. Official record · This vote on its own page

What happened

  1. Apr 6, 2026

    The new law was published.

  2. Apr 6, 2026

    The governor signed it. It became 2025 Wisconsin Act 183.

  3. Apr 2, 2026

    Sent to the governor.

  4. Mar 19, 2026

    1 more senator signed on in support.

  5. Mar 17, 2026

    “Action ordered immediately messaged” (the official wording)

  6. Mar 17, 2026

    1 more senator signed on in support.

  7. Feb 18, 2026

    The Senate adopted it.

  8. Feb 17, 2026

    The Assembly passed it too, 94 to 4.

  9. Feb 17, 2026

    The Assembly adopted it.

  10. Feb 16, 2026

    1 more representative signed on in support.

  11. Feb 4, 2026

    Sent to the Assembly Committee on Rules.

  12. Feb 4, 2026

    The committee voted to recommend passing it, 15 to 0.

  13. Jan 30, 2026

    Sent to the Joint Committee on Finance.

  14. Jan 16, 2026

    Sent to the Assembly Committee on Rules.

  15. Nov 19, 2025

    The Assembly received it.

  16. Nov 18, 2025

    The Senate passed it, 33 to 0.

  17. Nov 18, 2025

    The Senate adopted it.

  18. Sep 19, 2025

    The committee voted to recommend passing it, 8 to 0.

  19. Sep 19, 2025

    “Report adoption of Senate Amendment 1 recommended by Committee on Agriculture and Revenue, Ayes 8, Noes 0” (the official wording)

  20. Aug 28, 2025

    The committee held a public hearing.

  21. Jul 24, 2025

    A state agency sent in its estimate of the cost.

  22. Jul 24, 2025

    1 more representative signed on in support.

  23. Jul 16, 2025

    Sent to the Senate Committee on Agriculture and Revenue.

  24. Jul 16, 2025

    Introduced in the Senate.

See the official record, word for word
  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

Terms on this page

Wisconsin Act

The number a bill gets when it becomes law, like 2025 Wisconsin Act 12.

Official term: Act. More in the glossary

Legislative Reference Bureau

The Legislature's nonpartisan office that drafts bills and writes the summary at the top of each one.

Official term: LRB analysis. More in the glossary

Author

A lawmaker who formally puts a bill forward. The text itself is drafted by the Legislative Reference Bureau.

Official term: Author, coauthor. More in the glossary

Signed on in support

Lawmakers who back a bill without being one of its authors, often from the other chamber.

Official term: Cosponsor. More in the glossary

Cost estimate

A state agency's estimate of what a bill would cost or save.

Official term: Fiscal estimate. More in the glossary

Roll call

A vote where each lawmaker's yes or no is recorded by name.

Official term: Roll call vote. More in the glossary

From the Wisconsin Legislature's official record, checked Sep 15, 2026. See the source

Wisconsin Act

The number a bill gets when it becomes law, like 2025 Wisconsin Act 12.

Official term: Act

More in the glossary

Legislative Reference Bureau

The Legislature's nonpartisan office that drafts bills and writes the summary at the top of each one.

Official term: LRB analysis

More in the glossary

Author

A lawmaker who formally puts a bill forward. The text itself is drafted by the Legislative Reference Bureau.

Official term: Author, coauthor

More in the glossary

Signed on in support

Lawmakers who back a bill without being one of its authors, often from the other chamber.

Official term: Cosponsor

More in the glossary

Cost estimate

A state agency's estimate of what a bill would cost or save.

Official term: Fiscal estimate

More in the glossary

Roll call

A vote where each lawmaker's yes or no is recorded by name.

Official term: Roll call vote

More in the glossary