Wisconsin 2025 Regular Session Status: To Executive 6 R cosponsors

SB 291 — Relating to: making certain child care expenditures eligible for the business development tax credit. (FE)

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

  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed Senate
  4. ✓
    Passed Assembly
  5. 5
    To Executive
  6. 6
    Enacted

This bill has been sent to the executive. Introduced May 30, 2025. It awaits signature.

Vetoed by Governor Tony Evers (Democratic) on March 13, 2026.

Next likely step: the executive signs it into law or issues a veto.

Odds of enactment

Low chance

Based on the sponsor, cosponsors, and committee posture, this bill has a low chance of becoming law.

Upgrade to see the exact probability and what's driving it.

A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.

Prognosis

Likely to advance 74% · moderate confidence

  • To Executive

    Current position in the legislative process.

  • 23 sponsors

    1 primary, 22 co-sponsors signed on.

  • Single-party support

    Sponsorship is currently within one party (6 R).

  • Cleared a recorded vote

    Passed 4 recorded votes so far.

Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.

Summary

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;

Bill Text

What changed in the latest version

64 added · 111 removed

Plain-language change summary

The latest version of Senate Bill 291 has expanded the eligibility for a business development tax credit to include not just capital expenditures for establishing child care programs, but also ongoing operational costs and other expenses related to providing child care services for employees. This change is significant because it allows businesses to receive a tax credit for a wider range of expenses, potentially making it easier and more financially feasible for them to support employee child care, which can improve workforce satisfaction and retention.

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- 2026 LEGISLATURE LRB-2366/1 MDE&KP:skw&cjs SENATE BILL 291 May 30, 2025 - Introduced by Senators MARKLEIN , CABRAL-GUEVARA , FEYEN, JAMES , ASS and QUINN, cosponsored by RepresentativeURD, ARMSTRONG , B EHNKE, D ITTRICH, D ONOVAN , GREEN , K AUFERT, K ITCHENS, K NODL , K REIBIC, KRUG , MELOTIK, M URSAU, NOVAK , O'ONNOR , PENTERMAN and STEFFEN .
Date of enactment:
Referred to Committee on Agriculture and Revenue.
Senate Bill 291 Date of publication*:
A N A CT to renumber 238.308 (1) (a);
WISCONSIN ACT A N A CT to renumber 238.308 (1) (a);
to create 238.308 (1) (ag) and 238.308 (2) (d) of the statutes;
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 develop- ment tax credit.
relating to:
The people of the state of Wisconsin, represented in sen- December 31, 2023, the amount of the investment in the ate and assembly, do enact as follows:
making certain child care expenditures eligible for the business development tax credit.
form of capital expenditures on workforce housing, as S ECTION 1.
Analysis by the 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 personBecause 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 - 2026 Legislature - 2 - LRB-2366/1 MDE&KP:skw&cjs SENATE BILL 291 SECTION 1 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.
For further information see the state fiscal estimate, which will be printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
SECTION 1.
of the statutes is amended to read:
of the statutes is defined in s.
71.07 (3y) (a) 2.
234.66 (1) (i), for employees, not to exceed amended to read:
“Eligible employee” has the meaning given in s.
15 percent of such investment, and the amount of the in- 71.07 (3y) (a) 2.
“Eligible employee” has the mean- vestment made in establishing an employee costs in- ing given in s.
SECTION 2.
curred to provide child care program for services for em- ployees, as defined in s.
238.308 (1) (ag), not to exceed S ECTION 2.
71.07 (3y) (b) 6.
15 percent of such investment costs, as determined by 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.
For taxable years beginning after the Wisconsin Economic Development Corporation.
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.
December 31, 2023, the amount of the investment in the SECTION 5.
238.308 (1) (ag), not to exceed 15 percent of such investment costs, as determined by the Wisconsin Economic Development Corporation.
71.47 (3y) (a) 2.
SECTION 3.
of the statutes is form of capital expenditures on workforce housing, as amended to read:
defined in s.
234.66 (1) (i), for employees, not to exceed 71.47 (3y) (a) 2.
“Eligible employee” has the mean- ing given in s.
238.308 (1) (a) (ar).
percent of such investment, and the amount of the in- vestment in establishing an employee costs incurred to SECTION 6.
71.47 (3y) (b) 6.
of the statutes is provide child care program for services for employees, amended to read:
as defined in s.
238.308 (1) (ag), not to exceed 15 per- 71.47 (3y) (b) 6.
For taxable years beginning after cent of such investment costs, as determined by the Wis- December 31, 2023, the amount of the investment in the consin Economic Development Corporation.
form of capital expenditures on workforce housing, as S ECTION 3.
of the statutes is amended to read:
of the statutes is defined in s.
71.28 (3y) (a) 2.
234.66 (1) (i), for employees, not to exceed amended to read:
“Eligible employee” has the meaning given in s.
15 percent of such investment, and the amount of the in- 71.28 (3y) (a) 2.
“Eligible employee” has the mean- vestment made in establishing an employee costs in- ing given in s.
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SECTION 4.
curred to provide child care program for services for em- S ECTION 4.
of the statutes is amended to read:
of the statutes is ployees, as defined in s.
238.308 (1) (ag), not to exceed percent of such investment costs, as determined by amended to read:
For taxable years beginning after December 31, 2023, the amount of the investment in the form of capital expenditures on workforce housing, - 2026 Legislature - 3 - LRB-2366/1 MDE&KP:skw&cjs SENATE BILL 291 SECTION 4 as defined in s.
For taxable years beginning after the Wisconsin Economic Development Corporation.
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.
ernor's partial veto which does not expressly prescribe the time when it takes effect shall take effect on the day after its date of publication.” Wisconsin Act - 2 - 2025 Senate Bill 291 SECTION 7.
238.308 (1) (ag), not to exceed 15 percent of such investment costs, as determined by the Wisconsin Economic Development Corporation.
238.308 (1) (a) of the statutes is renum- 238.308 (2) (a) 1.
S ECTION 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).
S ECTION 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.
S ECTION 7.
238.308 (1) (a) of the statutes is renumbered 238.308 (1) (ar).
S ECTION 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.
- 2026 Legislature - 4 - LRB-2366/1 MDE&KP:skw&cjs SENATE BILL 291 SECTION 8 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.
S ECTION 9.
238.308 (2) (a) 1.
of the statutes is amended to read:
238.308 (2) (a) 1.
(d), the person is operating or intends to operate a business in this state.
(d), the person bered 238.308 (1) (ar).
is operating or intends to operate a business in this state.
238.308 (2) (d) of the statutes is created to read:
238.308 (2) (d) of the statutes is cre- SECTION 8.
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.
238.308 (1) (ag) of the statutes is cre- ated to read:
(4) (a) 6.
ated to read:
238.308 (1) (ag) “Costs incurred to provide child 238.308 (2) (d) The corporation may certify a non- care services for employees” includes all of the profit entity described in section 501 (c) (3) of the Inter- nal Revenue Code for tax benefits for costs incurred to following:
1.
Capital expenditures made to establish a child provide child care services for employees under sub.
(4) care program for employees.
(a) 6.
of the statutes is amended to read:
of the statutes is 2.
Expenditures made for the operation of a child amended to read:
care program under subd.
1.
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.
For taxable years beginning after 3.
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.
Expenditures to reimburse employees for child care expenses.
Such investments may include only capital expenditures made by the person.
December 31, 2023, an amount equal to up to 15 percent of the person’s investment in the form of capital expen- 4.
Expenditures to purchase or reserve child care ditures on workforce housing, as defined in s.
234.66 (1) slots on behalf of employees.
(i), for employees and up to 15 percent of the person’s 5.
Contributions made by an employer to an em- ployee’s dependent care flexible spending account.
investment in establishing an employee costs incurred to provide child care program for services for employees.
6.
Any other cost or expense incurred due to a bene- Such investments may include only capital expenditures fit provided by an employer to facilitate the provision or made by the person.
utilization by employees of child care services.
(1) This act first applies to taxable years beginning after December 31, 2024.
SECTION 9.
(END)
238.308 (2) (a) 1.
of the statutes is (1) This act first applies to taxable years beginning amended to read:
after December 31, 2024.
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Action History

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

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

  3. Report vetoed by the Governor on 3-13-2026

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

  5. Report correctly enrolled

  6. Received from Assembly concurred in

  7. Ordered immediately messaged

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

  9. Rules suspended

  10. Ordered to a third reading

  11. Read a second time

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

  13. Referred to committee on Rules

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

  15. Executive action taken by joint committee on Finance

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

  17. Read first time and referred to committee on Rules

  18. Received from Senate

  19. Ordered immediately messaged

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

  21. Rules suspended to give bill its third reading

  22. Ordered to a third reading

  23. Read a second time

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

  25. Available for scheduling

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

  27. Executive action taken

  28. Public hearing held

  29. Representative Tucker added as a cosponsor

  30. Fiscal estimate received

  31. Fiscal estimate received

  32. Read first time and referred to Committee on Agriculture and Revenue

  33. 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

Sponsors

  • Hurd · Cosponsor
  • Armstrong · Cosponsor
  • Behnke · Cosponsor
  • Dittrich · Cosponsor
  • Donovan · Cosponsor
  • Green · Cosponsor
  • Kaufert · Cosponsor
  • Kitchens · Cosponsor
  • Knodl · Cosponsor
  • Kreibich · Cosponsor
  • Krug · Cosponsor
  • Melotik · Cosponsor
  • Mursau · Cosponsor
  • Novak · Cosponsor
  • O'Connor · Cosponsor
  • Penterman · Cosponsor
  • Howard Marklein · Primary
  • Steffen · Cosponsor
  • Romaine Quinn · Cosponsor
  • Steve Nass · Cosponsor
  • Jesse James · Cosponsor
  • Dan Feyen · Cosponsor
  • Rachael Cabral-Guevara · Cosponsor

Sponsorship breakdown

Export CSV (upgrade) →

1 sponsors · 22 co-sponsors · 109 not signed on · 41 voted No

Sponsors (1)

Co-sponsors (22)

Not signed on (109)

109 members have not signed on to this bill.

Show all 109 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

Read a third time and concurred in

Passed 63 Yea · 31 Nay · 5 Other
Party YeaNayPresentNot Voting
Republican 53000
Democrat 93004
Unaffiliated 1101
Total 633105
% of votes cast 64%31%0%5%
How each member voted (99)
Member Party Vote
JOHNSON — Not Voting
MOORE OMOKUNDE — Nay
SPEAKER — Yea
Anderson, Clinton Democrat Nay
Andraca, Deb Democrat Nay
Arney, Margaret Democrat Nay
Bare, Mike Democrat Nay
Billings, Jill Democrat Yea
Brown, Brienne Democrat Yea
Clancy, Ryan Democrat Nay
Cruz, Angelina Democrat Nay
DeSanto, Karen Democrat Nay
DeSmidt, Ben Democrat Nay
Doyle, Steve Democrat Not Voting
Emerson, Jodi Democrat Not Voting
Fitzgerald, Joan Democrat Nay
Goodwin, Russell Democrat Nay
Haywood, Kalan Democrat Nay
Hong, Francesca Democrat Nay
Hysell, Andrew Democrat Nay
Jacobson, Jenna Democrat Yea
Joers, Alex Democrat Nay
Kirsch, Karen Democrat Nay
Madison, Darrin Democrat Nay
Mayadev, Renuka Democrat Nay
McCarville, Maureen Democrat Nay
McGuire, Tip Democrat Nay
Miresse, Vincent Democrat Yea
Neubauer, Greta Democrat Nay
Ortiz-Velez, Sylvia Democrat Nay
Palmeri, Lori Democrat Yea
Phelps, Christian Democrat Nay
Prado, Priscilla Democrat Not Voting
Rivera-Wagner, Amaad Democrat Yea
Roe, Ann Democrat Nay
Sheehan, Joe Democrat Yea
Sinicki, Christine Democrat Nay
Snodgrass, Lee Democrat Yea
Spaude, Ryan Democrat Not Voting
Stroud, Angela Democrat Nay
Stubbs, Shelia Democrat Nay
Subeck, Lisa Democrat Nay
Taylor, Sequanna Democrat Nay
Tenorio, Angelito Democrat Nay
Udell, Randy Democrat Nay
Vining, Robyn Democrat Yea
Allen, Scott Republican Yea
Armstrong, David Republican Yea
August, Tyler Republican Yea
Behnke, Elijah Republican Yea
Born, Mark Republican Yea
Brill, Lindee Republican Yea
Brooks, Robert Republican Yea
Callahan, Calvin Republican Yea
Dallman, Alex Republican Yea
Dittrich, Barbara Republican Yea
Donovan, Bob Republican Yea
Duchow, Cindi Republican Yea
Franklin, Benjamin Republican Yea
Goeben, Joy Republican Yea
Green, Chanz Republican Yea
Gundrum, Rick Republican Yea
Gustafson, Nate Republican Yea
Hurd, Karen Republican Yea
Jacobson, Brent Republican Yea
Kaufert, Dean Republican Yea
Kitchens, Joel Republican Yea
Knodl, Daniel Republican Yea
Kreibich, Rob Republican Yea
Krug, Scott Republican Yea
Kurtz, Tony Republican Yea
Maxey, Dave Republican Yea
Melotik, Paul Republican Yea
Moses, Clint Republican Yea
Murphy, David Republican Yea
Mursau, Jeffrey Republican Yea
Nedweski, Amanda Republican Yea
Neylon, Adam Republican Yea
Novak, Todd Republican Yea
O'Connor, Jerry Republican Yea
Penterman, William Republican Yea
Petersen, Kevin Republican Yea
Piwowarczyk, Jim Republican Yea
Pronschinske, Treig Republican Yea
Rodriguez, Jessie Republican Yea
Snyder, Patrick Republican Yea
Sortwell, Shae Republican Yea
Spiros, John Republican Yea
Steffen, David Republican Yea
Summerfield, Rob Republican Yea
Swearingen, Rob Republican Yea
Tittl, Paul Republican Yea
Tranel, Travis Republican Yea
Tucker, Duke Republican Yea
Tusler, Ron Republican Yea
VanderMeer, Nancy Republican Yea
Wichgers, Chuck Republican Yea
Wittke, Robert Republican Yea
Zimmerman, Shannon Republican Yea

Official roll call →

Read a third time and passed

Passed 19 Yea · 14 Nay
Party YeaNayPresentNot Voting
Republican 18000
Democrat 11100
Unaffiliated 0300
Total 191400
% of votes cast 58%42%0%0%
How each member voted (33)
Member Party Vote
JOHNSON — Nay
DASSLER-ALFHEI — Nay
HABUSH SINYKIN — Nay
Carpenter, Tim Democrat Nay
Drake, Dora Democrat Nay
Hesselbein, Dianne Democrat Nay
Keyeski, Sarah Democrat Nay
Larson, Chris Democrat Nay
Pfaff, Brad Democrat Nay
Ratcliff, Melissa Democrat Nay
Roys, Kelda Democrat Nay
Smith, Jeff Democrat Yea
Spreitzer, Mark Democrat Nay
Wall, Jamie Democrat Nay
Wirch, Robert Democrat Nay
Bradley, Julian Republican Yea
Cabral-Guevara, Rachael Republican Yea
Felzkowski, Mary Republican Yea
Feyen, Dan Republican Yea
Hutton, Rob Republican Yea
Jacque, André Republican Yea
Jagler, John Republican Yea
James, Jesse Republican Yea
Kapenga, Chris Republican Yea
LeMahieu, Devin Republican Yea
Marklein, Howard Republican Yea
Nass, Steve Republican Yea
Quinn, Romaine Republican Yea
Stafsholt, Rob Republican Yea
Testin, Patrick Republican Yea
Tomczyk, Cory Republican Yea
Wanggaard, Van Republican Yea
Wimberger, Eric Republican Yea

Official roll call →

Subjects

taxation labor
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Frequently asked questions

What does SB 291 do?
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;
Who sponsors SB 291?
SB 291 is sponsored by Hurd, Armstrong, Behnke, Dittrich, Donovan, Green, Kaufert, Kitchens, Knodl, Kreibich, Krug, Melotik, Mursau, Novak, O'Connor, Penterman, Marklein, Howard (Republican), Steffen, Quinn, Romaine (Republican), Nass, Steve (Republican), James, Jesse (Republican), Feyen, Dan (Republican), and Cabral-Guevara, Rachael (Republican).
What is the current status of SB 291?
This bill has been sent to the executive. Introduced May 30, 2025. It awaits signature.
Where can I track SB 291?
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