All Roll Calls
Yes: 159 • No: 5
WisconsinSB3762025-2026 Wisconsin Legislature (Biennial Session)SenateWALLET
An Act to amend 71.05 (6) (a) 15., 71.21 (4) (a), 71.26 (2) (a) 4., 71.34 (1k) (g) and 71.45 (2) (a) 10.; to create 71.07 (8s), 71.10 (4) (cu), 71.28 (8s), 71.30 (3) (cu), 71.47 (8s) and 71.49 (1) (cu) of the statutes; Relating to: a tax credit for employer-provided child care. (FE)
Sponsored By: Dan Feyen (Republican), Steve Nass (Republican), Romaine Quinn (Republican)
Signed by Governor
Sen Bill 376CorporationDay careEmploymentFranchise -- TaxationIncome tax -- Credit
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Bill Overview
Analyzed Economic Effects
1 provisions identified: 0 benefits, 0 costs, 1 mixed.
Employer child care credit and repayment rules
For tax years beginning after December 31, 2025, Wisconsin provides a new employer child care tax credit. It matches the federal employer-provided child care credit claimed for eligible Wisconsin facilities or services, up to Wisconsin tax owed. Individuals and corporations claim it directly. Partnerships, LLCs taxed as partnerships, and S corporations must calculate and report owners’ shares based on ownership instead of claiming it themselves. Related rules require income additions and tax-basis adjustments, including specified additions when credits are not passed to owners. Any federal tax increase under the child care credit’s adjustment or repayment rules also increases Wisconsin tax by the same amount.
Sponsors & Cosponsors
Sponsors
Dan Feyen
Republican • Senate
Steve Nass
Republican • Senate
Romaine Quinn
Republican • Senate
Cosponsors
Scott Allen
Republican • House
David Armstrong
Republican • House
Elijah Behnke
Republican • House
Barbara Dittrich
Republican • House
Bob Donovan
Republican • House
Joy Goeben
Republican • House
Chanz Green
Republican • House
Rick Gundrum
Republican • House
Rob Kreibich
Republican • House
Dave Maxey
Republican • House
Jeffrey Mursau
Republican • House
Jerry O'Connor
Republican • House
Sylvia Ortiz-Velez
Democratic • House
Jeff Smith
Democratic • Senate
Shae Sortwell
Republican • House
Mark Spreitzer
Democratic • Senate
David Steffen
Republican • House
Nancy VanderMeer
Republican • House
Roll Call Votes
Senate vote • 3/17/2026
Assembly Substitute Amendment 1 concurred in, Ayes 32, Noes 1
Yes: 32 • No: 1
House vote • 2/17/2026
Read a third time and concurred in as amended, Ayes 94, Noes 4
Yes: 94 • No: 4
Senate vote • 11/18/2025
Read a third time and passed, Ayes 33, Noes 0
Yes: 33 • No: 0
Actions Timeline
Published 4-4-2026
4/6/2026SenateReport approved by the Governor on 4-3-2026. 2025 Wisconsin Act 183
4/6/2026SenatePresented to the Governor on 4-2-2026
4/2/2026SenateReport correctly enrolled
3/23/2026SenateLRB correction (Assembly Substitute Amendment 1)
3/23/2026SenateSenator Spreitzer added as a coauthor
3/19/2026SenateAction ordered immediately messaged
3/17/2026SenateSenator Smith added as a coauthor
3/17/2026SenateAssembly Substitute Amendment 1 concurred in, Ayes 32, Noes 1
3/17/2026SenatePlaced on calendar 3-17-2026 pursuant to Senate Rule 18(1)
3/16/2026SenateReceived from Assembly amended and concurred in as amended, Assembly Substitute Amendment 1 adopted
2/18/2026SenateOrdered immediately messaged
2/17/2026HouseRead a third time and concurred in as amended, Ayes 94, Noes 4
2/17/2026HouseRules suspended
2/17/2026HouseOrdered to a third reading
2/17/2026HouseAssembly Substitute Amendment 1 adopted
2/17/2026HouseAssembly Substitute Amendment 1 offered by Representative Armstrong
2/17/2026HouseRead a second time
2/17/2026HouseRules suspended to withdraw from calendar and take up
2/17/2026HouseAssembly Amendment 3 offered by Representative Haywood
2/17/2026HouseAssembly Amendment 2 offered by Representative Haywood
2/17/2026HouseRepresentative Ortiz-Velez added as a cosponsor
2/16/2026HouseWithdrawn from Committee on Rules and referred to calendar of 2-17-2026
2/13/2026HouseReferred to committee on Rules
2/4/2026HouseReport concurrence as amended recommended by Joint Committee on Finance, Ayes 15, Noes 0
2/4/2026House
Bill Text
Assembly Substitute Amendment 1
2/17/2026
Senate Amendment 1
9/19/2025
Bill Text
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