AB388: Bill Text

AB388,11,19 (4) Use of funds; functions of local early childhood councils. Any amounts granted under this section shall be used for the establishment or operation, or both, of a local early childhood council. A local early childhood council funded under this section shall do all of the following:

AB388,11,21 (a) Designate an individual to serve as the facilitator of the local early childhood council.

AB388,11,25 (b) Conduct an assessment of child care and early childhood education programs and other services for young children and their families that are available in the community and an assessment of the need for those programs and services in the community.

AB388,12,1 (c) Develop a plan to do all of the following:

AB388,12,3 1. Increase the supply and accessibility of high-quality child care and early childhood education programs in the community.

AB388,12,9 2. Foster coordination and communication between providers of child care and early childhood education, employers, the local public schools, parents, the Wisconsin works community steering committee under s. 49.143 (2) (a) and other appropriate individuals and organizations in the community to maximize the accessibility and quality of, and to minimize duplication in, the programs and services that are available in the community for young children and their families.

AB388,12,12 3. Promote and increase public awareness of the characteristics and importance of high-quality child care and early childhood education for young children.

AB388,12,15 (d) Advise the county department under s. 46.215, 46.22 or 46.23 on the development of the county department's proposed budget for the expenditure of funds allocated under ss. 49.13 and 49.131.

AB388,12,20 (5) Membership of local early childhood councils. Membership on a local early childhood council funded under this section shall be open to all persons and organizations in the community with a demonstrated interest in or knowledge of child care, early childhood education or other services for young children and their families and shall include all of the following persons as members:

AB388,12,21 (a) One or more parents of young children.

AB388,12,22 (b) One or more providers of family child care.

AB388,12,23 (c) One or more providers of center-based child care.

AB388,12,24 (d) One elected county official.

AB388,12,25 (e) One or more representatives of each of the following:

AB388,13,1 1. A local employer.

AB388,13,2 2. The local school district.

AB388,13,4 3. The county department receiving child care funds under s. 49.132 or 49.145 and any entity administering those funds if different from the county department.

AB388,13,5 4. The local health department, as defined in s. 250.01 (4).

AB388,13,7 5. A local agency providing child care resource and referral services funded by a grant under s. 49.134.

AB388,13,9 (6) Rules. The department, in consultation with the department of public instruction, shall promulgate rules to implement this section.

AB388, s. 21 Section 21. 49.136 (7) (a) of the statutes is amended to read:

AB388,13,16 49.136 (7) (a) The department shall establish guidelines for eligibility for a grant under this section. In establishing those guidelines, the department shall provide that no person may be awarded a grant under this section unless that person and all employes of that person who provide care and supervision for children have received not less than 20 hours of training in child development and safety. The department need not promulgate those guidelines as rules under ch. 227.

AB388, s. 22 Section 22. 49.137 (4) (gm) of the statutes is created to read:

AB388,13,20 49.137 (4) (gm) Providing training to child care providers in providing child care for children with special needs and developing a network of child care providers who are qualified to provide child care for children with special needs.

AB388, s. 23 Section 23. 49.137 (6) of the statutes is amended to read:

AB388,13,24 49.137 (6) Grant administration. (b) The department may administer the grant application processes under subs. (2) and (3) or contract for the administration of that process.

AB388, s. 24 Section 24. 49.137 (6) (a) of the statutes is created to read:

AB388,14,6 49.137 (6) (a) The department shall establish guidelines for eligibility for a grant under this section. In establishing those guidelines, the department shall provide that no person may be awarded a grant under sub. (2) or (3) unless that person and all employes of that person who provide care and supervision for children have received not less than 20 hours of training in child development and safety. The department need not promulgate those guidelines as rules under ch. 227.

AB388, s. 25 Section 25. 49.143 (2) (a) 8. of the statutes is amended to read:

AB388,14,10 49.143 (2) (a) 8. Work with participants, employers, child care providers, the local early childhood council under s. 49.135 and the community to identify child care needs, improve access to child care and expand availability of child care.

AB388, s. 26 Section 26. 49.148 (1m) (a) of the statutes is amended to read:

AB388,14,20 49.148 (1m) (a) A custodial parent of a child who is 12 weeks old one year old or less and who meets the eligibility requirements under s. 49.145 (2) and (3) may receive a monthly grant of $555. A Wisconsin works agency may not require a participant under this subsection to participate in any employment positions. Receipt of a grant under this subsection does not constitute participation in a Wisconsin works employment position for purposes of the time limits under s. 49.145 (2) (n) or 49.147 (3) (c), (4) (b) or (5) (b) 2. if the child is born to the participant not more than 10 months after the date that the participant was first determined to be eligible for assistance under s. 49.19 or for a Wisconsin works employment position.

AB388, s. 27 Section 27. 49.155 (1m) (a) 4. (intro.) of the statutes is renumbered 49.155 (1m) (a) 4. and amended to read:

AB388,15,7 49.155 (1m) (a) 4. Participate in other employment skills training, including an English as a 2nd language course, if the Wisconsin works agency determines that the course would facilitate the individual's efforts to obtain employment; a course of study meeting the standards established by the secretary of education under s. 115.29 (4) for the granting of a declaration of equivalency of high school graduation; a course of study at a technical college; or participation in educational courses that provide an employment skill, as determined by the department. An individual may receive aid under this subdivision for up to one year. An individual may not receive aid under this subdivision unless the individual meets at least one of the following conditions:

AB388, s. 28 Section 28. 49.155 (1m) (a) 4. a. of the statutes is repealed.

AB388, s. 29 Section 29. 49.155 (1m) (a) 4. b. of the statutes is repealed.

AB388, s. 30 Section 30. 49.155 (1m) (c) of the statutes is amended to read:

AB388,15,15 49.155 (1m) (c) The gross income of the individual's family is at or below 165% of the poverty line for a family the size of the individual's family 85% of the state median income. In calculating the gross income of the family, the Wisconsin works agency shall include income described under s. 49.145 (3) (b) 1. to 3. The department shall annually calculate the state median income.

AB388, s. 31 Section 31. 49.155 (5) of the statutes is amended to read:

AB388,15,22 49.155 (5) Liability for payment. An individual receiving aid under this section is liable for the a percentage of the cost of the child care that received, payable in accordance with a sliding scale formula developed by the department specified based on ability to pay. In developing the sliding scale formula, the department may not require any individual to pay more than 10% of the individual's family's income for the cost of the child care received.

AB388, s. 32 Section 32. 49.325 (4) of the statutes is created to read:

AB388,16,3 49.325 (4) Plans for county community aids budgets. In developing its proposed budget for the expenditure of funds allocated under ss. 49.13 and 49.131, a county department under s. 46.215, 46.22 or 46.23, in addition to using the open public participation process under sub. (3), shall consult with any local early childhood council established under s. 49.135 within the county.

AB388, s. 33 Section 33. 71.05 (6) (a) 15. of the statutes is amended to read:

AB388,16,9 71.05 (6) (a) 15. The amount of the credits computed under s. 71.07 (2dd), (2de), (2di), (2dj), (2dL), (2dr) and, (2ds) and (7g) and not passed through by a partnership, limited liability company or tax-option corporation that has added that amount to the partnership's, company's or tax-option corporation's income under s. 71.21 (4) or 71.34 (1) (g).

AB388, s. 34 Section 34. 71.07 (7g) of the statutes is created to read:

AB388,16,11 71.07 (7g) Child care credit. (a) In this subsection:

AB388,16,23 1. "Qualified child care expenditures" means any amount that is not used in calculating the credit under sub. (2dd) and that is paid to acquire, construct or rehabilitate property that is to be used as part of a qualified child care facility of the claimant, if the property may be depreciated or amortized under this subchapter and if the property is not part of the principal residence of the claimant or any employe of the claimant plus any amount paid for the operating costs of a qualified child care facility of the claimant, including costs related to training employes, to scholarship programs and to providing increased compensation to employes who have higher levels of child care training plus any amount paid under a contract with a child care facility to provide child care services to employes of the claimant plus any amount paid under a contract to provide child care resource and referral services to employes of the claimant.

AB388,17,7 2. "Qualified child care facility" means a facility the principal use of which is to provide child care assistance, unless the facility is the operator's principal residence, and that fulfills the requirements of all applicable laws of this state and that is either licensed under s. 48.65 or 48.69, that is open to enrollment to children of employes of the claimant, that is not the claimant's principal trade or business, unless at least 30% of the enrollees are children of the claimant, and that does not discriminate in enrollment in favor of children of employes of the claimant who are highly compensated employes, as defined in section 414 (q) of the Internal Revenue Code.

AB388,17,10 (b) Any person may claim as a credit against taxes otherwise due under this subchapter 5% of that person's qualified child care expenditures, except that the credit may not exceed $15,000 in any year.

AB388, s. 35 Section 35. 71.08 (1) (intro.) of the statutes is amended to read:

AB388,17,19 71.08 (1) Imposition. (intro.) If the tax imposed on a natural person, married couple filing jointly, trust or estate under s. 71.02, not considering the credits under ss. 71.07 (1), (2dd), (2de), (2di), (2dj), (2dL), (2dr), (2ds), (2fd), (3m), (6), (7g) and (9e), 71.28 (1dd), (1de), (1di), (1dj), (1dL), (1ds), (1fd) and , (2m) and (7) and 71.47 (1dd), (1de), (1di), (1dj), (1dL), (1ds), (1fd) and, (2m) and (7) and subchs. VIII and IX and payments to other states under s. 71.07 (7), is less than the tax under this section, there is imposed on that natural person, married couple filing jointly, trust or estate, instead of the tax under s. 71.02, an alternative minimum tax computed as follows:

AB388, s. 36 Section 36. 71.10 (4) (gc) of the statutes is created to read:

AB388,17,21 71.10 (4) (gc) Child care credit under s. 71.07 (7g).

AB388, s. 37 Section 37. 71.21 (4) of the statutes is amended to read:

AB388,17,25 71.21 (4) Credits computed by a partnership under s. 71.07 (2dd), (2de), (2di), (2dj), (2dL) and, (2ds) and (7g) and passed through to partners or members shall be added to the partnership's or limited liability company's income.

AB388, s. 38 Section 38. 71.26 (2) (a) of the statutes is amended to read:

AB388,18,16 71.26 (2) (a) Corporations in general. The "net income" of a corporation means the gross income as computed under the internal revenue code as modified under sub. (3) minus the amount of recapture under s. 71.28 (1di) plus the amount of credit computed under s. 71.28 (1) and (3) to (5) plus the amount of the credit computed under s. 71.28 (1dd), (1de), (1di), (1dj), (1dL) and, (1ds) and (7) and not passed through by a partnership, limited liability company or tax-option corporation that has added that amount to the partnership's, limited liability company's or tax-option corporation's income under s. 71.21 (4) or 71.34 (1) (g) plus the amount of losses from the sale or other disposition of assets the gain from which would be wholly exempt income, as defined in sub. (3) (L), if the assets were sold or otherwise disposed of at a gain and minus deductions, as computed under the internal revenue code as modified under sub. (3), plus or minus, as appropriate, an amount equal to the difference between the federal basis and Wisconsin basis of any asset sold, exchanged, abandoned or otherwise disposed of in a taxable transaction during the taxable year, except as provided in par. (b) and s. 71.45 (2) and (5).

AB388, s. 39 Section 39. 71.28 (7) of the statutes is created to read:

AB388,18,18 71.28 (7) Child care credit. (a) In this subsection:

AB388,19,5 1. "Qualified child care expenditures" means any amount that is not used in calculating the credit under sub. (1dd) and that is paid to acquire, construct or rehabilitate property that is to be used as part of a qualified child care facility of the claimant, if the property may be depreciated or amortized under this subchapter and if the property is not part of the principal residence of the claimant or any employe of the claimant plus any amount paid for the operating costs of a qualified child care facility of the claimant, including costs related to training employes, to scholarship programs and to providing increased compensation to employes who have higher levels of child care training plus any amount paid under a contract with a child care facility to provide dependent care services to employes of the claimant plus any amount paid under a contract to provide child care resource and referral services to employes of the claimant.

AB388,19,14 2. "Qualified child care facility" means a facility the principal use of which is to provide child care assistance, unless the facility is the operator's principal residence, and that fulfills the requirements of all applicable laws of this state and that is either licensed under s. 48.65 or 48.69, that is open to enrollment to children of employes of the claimant, that is not the claimant's principal trade or business, unless at least 30% of the enrollees are children of the claimant and that does not discriminate in enrollment in favor of children employes of the claimant who are highly compensated employes, as defined in section 414 (q) of the Internal Revenue Code.

AB388,19,17 (b) Any person may claim as a credit against taxes otherwise due under this subchapter 5% of that person's qualified child care expenditures, except that the credit may not exceed $15,000 in any year.

AB388, s. 40 Section 40. 71.30 (3) (ea) of the statutes is created to read:

AB388,19,19 71.30 (3) (ea) Child care credit under s. 71.28 (7).

AB388, s. 41 Section 41. 71.34 (1) (g) of the statutes is amended to read:

AB388,19,23 71.34 (1) (g) An addition shall be made for credits computed by a tax-option corporation under s. 71.28 (1dd), (1de), (1di), (1dj), (1dL) and, (1ds) and (7) and passed through to shareholders.

AB388, s. 42 Section 42. 71.45 (2) (a) 10. of the statutes is amended to read:

AB388,20,6 71.45 (2) (a) 10. By adding to federal taxable income the amount of credit computed under s. 71.47 (1dd) to (1ds) and (7) and not passed through by a partnership, limited liability company or tax-option corporation that has added that amount to the partnership's, limited liability company's or tax-option corporation's income under s. 71.21 (4) or 71.34 (1) (g) and the amount of credit computed under s. 71.47 (1), (3), (4) and (5).

AB388, s. 43 Section 43. 71.47 (7) of the statutes is created to read:

AB388,20,8 71.47 (7) Child care credit. (a) In this subsection:

AB388,20,20 1. "Qualified child care expenditures" means any amount that is not used in calculating the credit under sub. (1dd) and that is paid to acquire, construct or rehabilitate property that is to be used as part of a qualified child care facility of the claimant, if the property may be depreciated or amortized under this subchapter and if the property is not part of the principal residence of the claimant or any employe of the claimant plus any amount paid for the operating costs of a qualified child care facility of the claimant, including costs related to training employes, to scholarship programs and to providing increased compensation to employes who have higher levels of child care training plus any amount paid under a contract with a child care facility to provide child care services to employes of the claimant plus any amount paid under a contract to provide child care resource and referral services to employes of the claimant.

AB388,21,4 2. "Qualified child care facility" means a facility the principal use of which is to provide child care assistance, unless the facility is the operator's principal residence, and that fulfills the requirements of all applicable laws of this state and that is either licensed under s. 48.65 or 48.69, that is open to enrollment to children of employes of the claimant, that is not the claimant's principal trade or business, unless at least 30% of the enrollees are children of the claimant and that does not discriminate in enrollment in favor of children of employes of the claimant who are highly compensated employes, as defined in section 414 (q) of the Internal Revenue Code.

AB388,21,7 (b) Any person may claim as a credit against taxes otherwise due under this subchapter 5% of that person's qualified child care expenditures, except that the credit may not exceed $15,000 in any year.

AB388, s. 44 Section 44. 71.49 (1) (ea) of the statutes is created to read:

AB388,21,9 71.49 (1) (ea) Child care credit under s. 71.47 (7).

AB388, s. 45 Section 45. 77.92 (4) of the statutes is amended to read:

AB388,21,21 77.92 (4) "Net business income", with respect to a partnership or limited liability company, means taxable income as calculated under section 703 of the internal revenue code; plus the items of income and gain under section 702 of the internal revenue code; minus the items of loss and deduction under section 702 of the internal revenue code; plus payments treated as not made to partners under section 707 (a) of the internal revenue code; plus the credits claimed under s. 71.07 (2dd), (2de), (2di), (2dj), (2dL), (2dr) and, (2ds) and (7g); but excluding income, gain, loss and deductions from farming. "Net business income", with respect to a natural person, estate or trust, means profit from a trade or business for federal income tax purposes and includes net income derived as an employe as defined in section 3121 (d) (3) of the internal revenue code.

AB388, s. 46 Section 46. Appropriation changes.

AB388,22,3 (1) In the schedule under section 20.005 (3) of the statutes for the appropriation to the department of public instruction under section 20.255 (1) (a) of the statutes, as affected by the acts of 1995, the dollar amount is increased by $8,400 for fiscal year 1996-97 to increase the authorized FTE positions for the department by 0.5 position for the purpose of administering the child care worker loan repayment assistance program.

AB388, s. 47 Section 47. Initial applicability.

AB388,22,11 (1) Child care credit. The treatment of sections 71.05 (6) (a) 15., 71.08 (1) (intro.), 71.07 (7g), 71.10 (4) (gc), 71.21 (4), 71.26 (2) (a), 71.28 (7), 71.30 (3) (ea), 71.34 (1) (g), 71.45 (2) (a) 10., 71.47 (7), 71.49 (1) (ea) and 77.92 (4) of the statutes first applies to taxable years beginning on January 1 of the year in which this subsection takes effect, except that if this subsection takes effect on or after August 1, the treatment of those sections first applies to taxable years beginning on January 1 of the year after the year in which this subsection takes effect.

AB388,22,12 (End)