AB660,6,1919 1. “Child care program” has the meaning given in s. 71.07 (8s) (a) 1.
AB660,6,2120 2. “Claimant" means an employer who operates a child care program and who
21files a claim under this subsection.
AB660,6,2322 3. “Qualifying capital expenditures” has the meaning given in s. 71.07 (8s) (a)
233.
AB660,7,224 (b) Filing claims. For taxable years beginning after December 31, 2022, subject
25to the limitations provided in this subsection, a claimant may claim as a credit

1against the tax imposed under s. 71.23, up to the amount of the tax, all of the
2following:
AB660,7,83 1. An amount equal to the qualifying capital expenditures incurred by the
4claimant and the expenses incurred in organizing and administering direct
5payments to a child care program not operated by the claimant during the first
6taxable year those expenses are incurred. The total amount that the claimant may
7claim as a credit under this subdivision and subd. 2. for a taxable year may not exceed
8$100,000.
AB660,7,139 2. An amount equal to the contributions made by the claimant to a nonprofit
10entity described in section 501 (c) 3 of the Internal Revenue Code for the purpose of
11establishing a child care program. The total amount that the claimant may claim as
12a credit under this subdivision and subd. 1. for a taxable year may not exceed
13$100,000.
AB660,7,1714 3. An amount equal to the expenses incurred by the claimant to operate a child
15care program. The total amount that the claimant may claim as a credit under this
16subdivision and subds. 4. and 5. for a taxable year may not exceed $3,000 for each
17child of an employee participating in the child care program.
AB660,7,2418 4. An amount equal to the payments made by the claimant directly to a child
19care program in the name of and for the benefit of an employee of the claimant, not
20exceeding the amount charged to other children of like age and abilities of
21individuals not employed by the claimant. The total amount that the claimant may
22claim as a credit under this subdivision and subds. 3. and 5. for a taxable year may
23not exceed $3,000 for each child of an employee participating in the child care
24program.
AB660,8,5
15. An amount equal to the administrative costs associated with payments
2described in subd. 4., not exceeding 1 percent of those payments. The total amount
3that the claimant may claim as a credit under this subdivision and subds. 3. and 4.
4for a taxable year may not exceed $3,000 for each child of an employee participating
5in the child care program.
AB660,8,86 (c) Limitations. 1. No credit is allowed under this subsection if the onsite
7daycare facility is not in compliance with the requirements under subch. XV of ch.
848.
AB660,8,119 2. No credit is allowed under par. (b) 4. unless the total amount of the claimant's
10payments to a child care program is greater than or equal to the total amount of the
11employee's payments to the child care program.
AB660,8,1812 3. Partnerships, limited liability companies, and tax-option corporations may
13not claim the credit under this subsection, but the eligibility for, and the amount of,
14the credit are based on the amounts paid by the entities under par. (b). A
15partnership, limited liability company, or tax-option corporation shall compute the
16amount of credit that each of its partners, members, or shareholders may claim and
17shall provide that information to each of them. Partners, members, and
18shareholders may claim the credit in proportion to their ownership interests.
AB660,8,2019 (d) Administration. 1. Subsection (4) (e), (g), and (h), as it applies to the credit
20under sub. (4), applies to the credit under this subsection.
AB660,8,2521 2. If the allowable amount of the claim under this subsection exceeds the tax
22otherwise due under s. 71.23, the amount of the claim that is not used to offset those
23taxes shall be certified by the department of revenue to the department of
24administration for payment by check, share draft, or other draft drawn from the
25appropriation under s. 20.835 (2) (et).
AB660,11
1Section 11. 71.30 (3) (f) of the statutes is amended to read:
AB660,9,72 71.30 (3) (f) The total of farmland preservation credit under subch. IX, jobs
3credit under s. 71.28 (3q), enterprise zone jobs credit under s. 71.28 (3w), electronics
4and information technology manufacturing zone credit under s. 71.28 (3wm),
5business development credit under s. 71.28 (3y), research credit under s. 71.28 (4) (k)
61., employer child care program credit under s. 71.28 (8s), and estimated tax
7payments under s. 71.29.
AB660,12 8Section 12. 71.34 (1k) (g) of the statutes is amended to read:
AB660,9,129 71.34 (1k) (g) An addition shall be made for credits computed by a tax-option
10corporation under s. 71.28 (1dm), (1dx), (1dy), (3), (3g), (3h), (3n), (3q), (3t), (3w),
11(3wm), (3y), (4), (5), (5e), (5g), (5i), (5j), (5k), (5r), (5rm), (6n), (8s), and (10) and passed
12through to shareholders.
AB660,13 13Section 13. 71.45 (2) (a) 10. of the statutes is amended to read:
AB660,9,2014 71.45 (2) (a) 10. By adding to federal taxable income the amount of credit
15computed under s. 71.47 (1dm) to (1dy), (3g), (3h), (3n), (3q), (3w), (3y), (5e), (5g), (5i),
16(5j), (5k), (5r), (5rm), (6n), (8s), and (10) and not passed through by a partnership,
17limited liability company, or tax-option corporation that has added that amount to
18the partnership's, limited liability company's, or tax-option corporation's income
19under s. 71.21 (4) or 71.34 (1k) (g) and the amount of credit computed under s. 71.47
20(3), (3t), (4), (4m), and (5).
AB660,14 21Section 14. 71.45 (2) (a) 25. of the statutes is created to read:
AB660,9,2422 71.45 (2) (a) 25. By adding to federal taxable income any amount used to
23calculate the credit under s. 71.47 (8s) to the extent that amount is deducted under
24the Internal Revenue Code as a charitable contribution.
AB660,15 25Section 15. 71.47 (8s) of the statutes is created to read:
AB660,10,2
171.47 (8s) Employer child care program credit. (a) Definitions. In this
2subsection:
AB660,10,33 1. “Child care program” has the meaning given in s. 71.07 (8s) (a) 1.
AB660,10,54 2. “Claimant" means an employer who operates a child care program and who
5files a claim under this subsection.
AB660,10,76 3. “Qualifying capital expenditures” has the meaning given in s. 71.07 (8s) (a)
73.
AB660,10,118 (b) Filing claims. For taxable years beginning after December 31, 2022, subject
9to the limitations provided in this subsection, a claimant may claim as a credit
10against the tax imposed under s. 71.43, up to the amount of the tax, all of the
11following:
AB660,10,1712 1. An amount equal to the qualifying capital expenditures incurred by the
13claimant and the expenses incurred in organizing and administering direct
14payments to a child care program not operated by the claimant during the first
15taxable year those expenses are incurred. The total amount that the claimant may
16claim as a credit under this subdivision and subd. 2. for a taxable year may not exceed
17$100,000.
AB660,10,2218 2. An amount equal to the contributions made by the claimant to a nonprofit
19entity described in section 501 (c) 3 of the Internal Revenue Code for the purpose of
20establishing a child care program. The total amount that the claimant may claim as
21a credit under this subdivision and subd. 1. for a taxable year may not exceed
22$100,000.
AB660,11,223 3. An amount equal to the expenses incurred by the claimant to operate a child
24care program. The total amount that the claimant may claim as a credit under this

1subdivision and subds. 4. and 5. for a taxable year may not exceed $3,000 for each
2child of an employee participating in the child care program.
AB660,11,93 4. An amount equal to the payments made by the claimant directly to a child
4care program in the name of and for the benefit of an employee of the claimant, not
5exceeding the amount charged to other children of like age and abilities of
6individuals not employed by the claimant. The total amount that the claimant may
7claim as a credit under this subdivision and subds. 3. and 5. for a taxable year may
8not exceed $3,000 for each child of an employee participating in the child care
9program.
AB660,11,1410 5. An amount equal to the administrative costs associated with payments
11described in subd. 4., not exceeding 1 percent of those payments. The total amount
12that the claimant may claim as a credit under this subdivision and subds. 3. and 4.
13for a taxable year may not exceed $3,000 for each child of an employee participating
14in the child care program.
AB660,11,1715 (c) Limitations. 1. No credit is allowed under this subsection if the onsite
16daycare facility is not in compliance with the requirements under subch. XV of ch.
1748.
AB660,11,2018 2. No credit is allowed under par. (b) 4. unless the total amount of the claimant's
19payments to a child care program is greater than or equal to the total amount of the
20employee's payments to the child care program.
AB660,12,221 3. Partnerships, limited liability companies, and tax-option corporations may
22not claim the credit under this subsection, but the eligibility for, and the amount of,
23the credit are based on the amounts paid by the entities under par. (b). A
24partnership, limited liability company, or tax-option corporation shall compute the
25amount of credit that each of its partners, members, or shareholders may claim and

1shall provide that information to each of them. Partners, members, and
2shareholders may claim the credit in proportion to their ownership interests.
AB660,12,43 (d) Administration. Section 71.28 (4) (e), (g), and (h), as it applies to the credit
4under s. 71.28 (4), applies to the credit under this subsection.
AB660,12,95 2. If the allowable amount of the claim under this subsection exceeds the tax
6otherwise due under s. 71.43, the amount of the claim that is not used to offset those
7taxes shall be certified by the department of revenue to the department of
8administration for payment by check, share draft, or other draft drawn from the
9appropriation under s. 20.835 (2) (et).
AB660,16 10Section 16 . 71.49 (1) (f) of the statutes is amended to read:
AB660,12,1511 71.49 (1) (f) The total of farmland preservation credit under subch. IX, jobs
12credit under s. 71.47 (3q), enterprise zone jobs credit under s. 71.47 (3w), business
13development credit under s. 71.47 (3y), research credit under s. 71.47 (4) (k) 1.,
14employer child care program credit under s. 71.47 (8s), and estimated tax payments
15under s. 71.48.
AB660,12,1616 (End)
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