Chippewa Valley Times

The new bill authored by State Rep. David Armstrong seeks to expand tax credits, encouraging businesses and nonprofits to support employee child care through various eligible expenses, according to the Wisconsin State Assembly.

According to the Wisconsin State Legislature's official website, the bill was described as follows: "making certain child care expenditures eligible for the business development tax credit. (FE)".

The following is our breakdown, based on the actual bill text, and may include interpretation to clarify its provisions.

In essence, this bill modifies existing tax credit regulations to incentivize businesses and certain nonprofits to provide child care services for employees. Previously, businesses could receive a refundable tax credit of up to 15% for capital expenditures used to establish employee child care programs. The bill expands this scope by allowing credits for a broader range of child care costs, including operating expenses, reimbursing employees for child care expenses, purchasing or reserving child care slots for employees, and contributions to employee dependent care flexible spending accounts. Furthermore, the Wisconsin Economic Development Corporation will be authorized to certify nonprofit entities under section 501(c)(3) of the Internal Revenue Code for eligibility for the business development tax credit concerning expenditures on child care services. The expanded credit applies to tax years beginning after Dec. 31, 2024.

The bill was co-authored by Senator Howard L. Marklein (Republican-17th District), Representative Elijah R. Behnke (Republican-6th District), Representative Barbara Dittrich (Republican-99th District), Representative Bob G. Donovan (Republican-61st District), Representative Chanz J. Green (Republican-74th District). It was co-sponsored by Senator Rachael Cabral-Guevara (Republican-19th District), Senator Dan Feyen (Republican-20th District), and Senator Jesse L. James (Republican-23rd District), along 13 other co-sponsors.

David Armstrong has co-authored or authored another 85 bills since the beginning of the 2025 session, with none of them being enacted.

Armstrong, a Republican, was elected to the Wisconsin State Assembly in 2025 to represent the state's 67th Assembly district, replacing previous state representative Rob Summerfield.

In Wisconsin, the legislative process starts when a senator, constituent, group, or agency proposes an idea for a bill. After drafting, the bill is introduced, numbered, and referred to a committee for review and public input. If approved, it moves through three readings and votes in both the Senate and Assembly. Once both chambers pass the same version, the bill goes to the governor, who can sign it, veto it, or let it become law without a signature. Only a small share of bills introduced each session ultimately become law. You can learn more about the Wisconsin legislative process here.

Bill Number	Date Introduced	Short Description
AB283	05/30/2025	Making certain child care expenditures eligible for the business development tax credit. (FE)
AB280	05/30/2025	Workforce housing and childcare awards under the business development tax credit. (FE)
AB279	05/30/2025	Talent recruitment grants. (FE)
AB275	05/30/2025	Challenges to the validity of administrative rules and making an appropriation. (FE)
AB260	05/19/2025	A pilot school-centered mental health program. (FE)
AB232	05/02/2025	Transferring adjudicatory functions for worker’s compensation from the Division of Hearings and Appeals in the Department of Administration to the Department of Workforce Development. (FE)
AB231	05/02/2025	Creating a tax credit for expenses related to film production services and for capital investments made by a film production company, granting rule-making authority, and making an appropriation. (FE)
AB222	04/23/2025	A sustainable aviation fuel production tax credit. (FE)
AB200	04/15/2025	Applying the motor vehicle fuel tax supplier’s administrative allowance to diesel fuel, a motor vehicle fuel tax refund for evaporation losses, and making an appropriation. (FE)
AB194	04/15/2025	Modifications to housing programs under the Wisconsin Housing and Economic Development Authority. (FE)
AB182	04/15/2025	Changes to the low-income housing tax credit. (FE)
AB181	04/15/2025	County forest administration grant eligibility
AB167	04/08/2025	Various changes to the unemployment insurance law and requiring approval by the Joint Committee on Finance of certain federally authorized unemployment benefits. (FE)
AB162	04/08/2025	Workforce metrics. (FE)
AB158	04/02/2025	Changing the conditions of liability for worker’s compensation benefits for emergency medical responders, emergency medical services practitioners, volunteer firefighters, correctional officers, emergency dispatchers, coroners and coroner staff, and medical examiners and medical examiner staff. (FE)
AB153	04/02/2025	Income change notifications for child support or maintenance orders
AB151	04/02/2025	A presumption that equalizing physical placement to the highest degree is in the child’s best interest
AB146	03/17/2025	Requests for information from employers about unemployment insurance claims
AB133	03/13/2025	Investment securities under the Uniform Commercial Code
AB107	03/11/2025	Conversion of cooperative associations organized to establish and operate nonprofit plans or programs for health care into service insurance corporations
AB82	02/28/2025	Exempting certain conveyances between grandparents and grandchildren from the real estate transfer fee. (FE)
AB70	02/24/2025	A disclaimer of parental rights and payments allowed in connection with an adoption
AB64	02/24/2025	An income tax subtraction for certain expenses paid by a school teacher. (FE)
AB63	02/24/2025	Financing the operating costs and certain out-of-state projects of nonprofit institutions and compensation of employees of the Wisconsin Health and Educational Facilities Authority. (FE)
AB59	02/24/2025	The use of federal capitalization grant funds for lead service line replacement. (FE)
AB53	02/24/2025	Special circumstances battery to a community service officer and providing a penalty
AB41	02/17/2025	Local regulation of vegetable gardens
AB35	02/17/2025	Withdrawal of candidacy for certain offices filled at the general election and providing a penalty. (FE)
AB21	02/06/2025	Technical colleges’ lease of their facilities to others. (FE)
AB12	02/06/2025	State agency status for certain physician assistants and advanced practice nurses who provide services without compensation for local health departments or school districts. (FE)