David Armstrong, Wisconsin State Representative for 67th District | https://www.facebook.com/RepArmstrongWI/
David Armstrong, Wisconsin State Representative for 67th District | https://www.facebook.com/RepArmstrongWI/
According to the Wisconsin State Legislature's official website, the bill was described as follows: "a tax credit for employer-provided child care. (FE)".
The following is our breakdown, based on the actual bill text, and may include interpretation to clarify its provisions.
In essence, this bill introduces a nonrefundable state income and franchise tax credit for Wisconsin residents who claim the federal employer-provided child care credit, aligning with their federal claim amounts. As per the federal law, this credit can be up to 25% of qualified expenditures for acquiring or constructing a child care facility and 10% for resource and referral services, capping at $150,000. If the federal credit is repaid due to early closure of a facility within 10 years, the same repayment must be made to the state Department of Revenue. This state credit cannot be claimed for expenses related to out-of-state facilities or services. The effective filing begins for taxable years after Dec. 31, 2024.
The bill was co-authored by Sen. Dan Feyen (Republican-20th District), Rep. Elijah R. Behnke (Republican-6th District), Rep. Bob G. Donovan (Republican-61st District), Rep. Joy L. Goeben (Republican-5th District), and Rep. Chanz J. Green (Republican-74th District). It was co-sponsored by Sen. Steve L. Nass (Republican-11th District) and Sen. Romaine Robert Quinn (Republican-25th District), along with seven other co-sponsors.
David Armstrong has co-authored or authored another 100 bills since the beginning of the 2025 session, with one 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 |
|---|---|---|
| AB369 | 07/17/2025 | A tax credit for employer-provided child care. (FE) |
| AB357 | 07/08/2025 | Technical education equipment grants. (FE) |
| AB304 | 06/06/2025 | A grant to assist in the purchase and renovation of an existing facility in the city of Chippewa Falls to provide a 50-bed treatment center to men with substance use disorders. (FE) |
| AB303 | 06/06/2025 | 988 Suicide and Crisis Lifeline grants. (FE) |
| 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) |
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