Wisconsin Legislature: Amendment AA1-SB376

2025 - 2026 LEGISLATURE

LRBa0977/1

KP:cdc

ASSEMBLY AMENDMENT 1,
TO SENATE BILL 376

February 3, 2026 - Offered by Joint Committee on Finance.

1At the locations indicated, amend the bill as follows:

SB376-AA1,1,321. Page 2, line 15: after the material inserted by senate amendment 1, insert
3“on the effective date of this subdivision .... [LRB inserts date]”.

SB376-AA1,1,442. Page 3, line 9: after that line insert:

SB376-AA1,2,25“3. Partnerships, limited liability companies, and tax-option corporations may
6not claim the credit under this subsection, but the eligibility for, and the amount of,
7the credit are based on the amounts of the federal employer-provided child care
8credit claimed under par. (b). A partnership, limited liability company, or tax-
9option corporation shall compute the amount of credit that each of its partners,
10members, or shareholders may claim and shall provide that information to each of
11them. Partners, members of limited liability companies, and shareholders of tax-

1option corporations may claim the credit in proportion to their ownership
2interests.”.

SB376-AA1,2,433. Page 4, line 10: after the material inserted by senate amendment 1, insert
4“on the effective date of this subdivision .... [LRB inserts date]”.

SB376-AA1,2,554. Page 4, line 24: after that line insert:

SB376-AA1,2,146“3. Partnerships, limited liability companies, and tax-option corporations may
7not claim the credit under this subsection, but the eligibility for, and the amount of,
8the credit are based on the amounts of the federal employer-provided child care
9credit claimed under par. (b). A partnership, limited liability company, or tax-
10option corporation shall compute the amount of credit that each of its partners,
11members, or shareholders may claim and shall provide that information to each of
12them. Partners, members of limited liability companies, and shareholders of tax-
13option corporations may claim the credit in proportion to their ownership
14interests.”.

SB376-AA1,2,16155. Page 6, line 2: after the material inserted by senate amendment 1, insert
16“on the effective date of this subdivision .... [LRB inserts date]”.

SB376-AA1,2,17176. Page 6, line 16: after that line insert:

SB376-AA1,3,418“3. Partnerships, limited liability companies, and tax-option corporations may
19not claim the credit under this subsection, but the eligibility for, and the amount of,
20the credit are based on the amounts of the federal employer-provided child care
21credit claimed under par. (b). A partnership, limited liability company, or tax-
22option corporation shall compute the amount of credit that each of its partners,

1members, or shareholders may claim and shall provide that information to each of
2them. Partners, members of limited liability companies, and shareholders of tax-
3option corporations may claim the credit in proportion to their ownership
4interests.”.

SB376-AA1,3,55(end)