MADISON – During Thursday’s floor session, the State Assembly approved Senate Bill (SB) 291, authored by Representative Karen Hurd (R-Withee) and Senator Howard Marklein (R-Spring Green). This legislation builds upon the bipartisan child care investments made in the state budget by expanding the child care expenses eligible for the Business Development Tax Credit (BDTC).
“The bipartisan child care investments made in the 2025–2027 State Budget represent significant progress toward addressing the broken child care business model in our state,” said Rep. Hurd. “While this legislation is not a silver bullet, it is another step forward in addressing our state’s child care challenges.”
Currently, businesses can claim up to 15% of capital expenses for creating an employee child care program. SB 291 broadens eligibility for the tax credit to include operational costs, employee reimbursements, reserved child care slots, contributions to dependent care FSAs, and other employer-supported child care benefits.
“The Business Development Tax Credit is currently underutilized,” said Rep. Hurd. “Broadening the child care investments employers can claim under this tax credit will incentivize more employers to aid their employees with child care costs. I am pleased to see SB 291 pass the Assembly with bipartisan support. I hope that when this legislation reaches Governor Evers’ desk, he will sign it into law.”
SB 291 passed the Assembly with a 63-31 vote and is now on the way to Governor Evers’ desk.
