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)
Became Law
Sen Bill 376CorporationDay careEmploymentFranchise -- TaxationIncome tax -- Credit
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Bill Overview
Analyzed Economic Effects
5 provisions identified: 0 benefits, 3 costs, 2 mixed.
Personal tax credit for employer child care
Beginning for tax years starting after December 31, 2025, you can claim a Wisconsin credit equal to the employer-provided child care credit you claimed on your federal return. The credit only covers facilities and services located in Wisconsin. You can use it up to your Wisconsin income tax for the year. Partnerships, LLCs, and S‑corps do not claim the credit; they give each owner a share to claim. If your federal income tax increased because of this credit, you must add that increase to your Wisconsin tax.
Business tax credit for employer child care
Beginning for tax years starting after December 31, 2025, eligible businesses can claim a Wisconsin credit equal to the employer-provided child care credit claimed on their federal return. The credit only covers facilities and services located in Wisconsin. You can use it up to your Wisconsin business tax for the year. Partnerships, LLCs, and S‑corps do not claim the credit at the entity level; they must allocate shares to owners to claim. If your federal income tax increased because of this credit, you must add that increase to your Wisconsin tax.
Owners add unpassed credits to income
If you own a partnership, LLC, or S‑corp that added an employer child care credit amount to its income but did not pass the credit to owners, you must include that amount in your Wisconsin taxable income.
Businesses add unpassed credits to income
Partnerships, LLCs, S‑corps, and other business taxpayers must treat employer child care credit amounts as additions to taxable income when the entity added the amount to its income but did not pass the credit to owners. This raises Wisconsin taxable income in those cases.
Pass-through entities add back passed credits
Partnerships and S‑corporations must add to their Wisconsin income the employer child care credit amounts they compute and pass through to owners. This raises the entity’s reported Wisconsin income but owners still claim the credits on their own returns.
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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