SB199,17,218 49.155 (1m) (a) 4. Participate in other employment skills training, including
19an English as a 2nd language course, if the Wisconsin works agency determines that
20the course would facilitate the individual's efforts to obtain employment; a course of
21study meeting the standards established by the secretary of education under s.
22115.29 (4) for the granting of a declaration of equivalency of high school graduation;
23a course of study at a technical college; or participation in educational courses that
24provide an employment skill, as determined by the department. An individual may
25receive aid under this subdivision for up to one year. An individual may not receive

1aid under this subdivision unless the individual meets at least one of the following
2conditions:
SB199, s. 23 3Section 23. 49.155 (1m) (a) 4. a. of the statutes is repealed.
SB199, s. 24 4Section 24. 49.155 (1m) (a) 4. b. of the statutes is repealed.
SB199, s. 25 5Section 25. 49.155 (1m) (c) 1. of the statutes is amended to read:
SB199,17,136 49.155 (1m) (c) 1. The gross income of the individual's family is at or below
7165% of the poverty line for a family the size of the individual's family or, for an
8individual who is already receiving a child care subsidy under this section, the gross
9income of the individual's family is at or below 200% of the poverty line for a family
10the size of the individual's family
85% of the state median income. In calculating the
11gross income of the family, the Wisconsin works agency shall include income
12described under s. 49.145 (3) (b) 1. to 3. The department shall annually calculate the
13state median income.
SB199, s. 26 14Section 26. 49.155 (1m) (c) 1g. of the statutes is amended to read:
SB199,17,2015 49.155 (1m) (c) 1g. The individual is a foster parent of the child and the child's
16biological or adoptive family meets the asset limit under s. 49.145 (3) (a) and has a
17gross income that is at or below 200% of the poverty line 85% of the state median
18income
. In calculating the gross income of the child's biological or adoptive family,
19the Wisconsin works agency shall include income described under s. 49.145 (3) (b) 1.
20to 3.
SB199, s. 27 21Section 27. 49.155 (1m) (c) 1h. of the statutes is amended to read:
SB199,18,322 49.155 (1m) (c) 1h. The individual is a relative of the child, is providing care
23for the child under a court order and is receiving payments under s. 48.57 (3m) on
24behalf of the child and the child's biological or adoptive family meets the asset limit
25under s. 49.145 (3) (a) and has a gross income that is at or below 200% of the poverty

1line
85% of the state median income. In calculating the gross income of the child's
2biological or adoptive family, the Wisconsin works agency shall include income
3described under s. 49.145 (3) (b) 1. to 3.
SB199, s. 28 4Section 28. 49.155 (1m) (c) 1m. of the statutes is repealed.
SB199, s. 29 5Section 29. 49.155 (1m) (c) 2. of the statutes is repealed.
SB199, s. 30 6Section 30. 49.155 (1m) (c) 3. of the statutes is repealed.
SB199, s. 31 7Section 31. 49.155 (3m) (a) of the statutes is amended to read:
SB199,18,158 49.155 (3m) (a) The department shall reimburse child care providers or shall
9distribute funds to county departments under s. 46.215, 46.22 or 46.23 for child care
10services provided under this section and to private nonprofit agencies that provide
11child care for children of migrant workers. The department may not reimburse a
12child care provider, and no funds distributed under this paragraph may be used to
13pay for child care services, unless the person to whom the payment is made and all
14employes of that person who provide care and supervision for children have received
15not less than 20 hours of training in child development and safety.
SB199, s. 32 16Section 32. 49.155 (5) of the statutes is amended to read:
SB199,18,2217 49.155 (5) Liability for payment. An individual receiving aid under this section
18is liable for the a percentage of the cost of the child care that received, payable in
19accordance with a sliding scale formula developed by
the department specified based
20on ability to pay. In developing the sliding scale formula, the department may not
21require any individual to pay more than 10% of the individual's family's income for
22the cost of the child care received
.
SB199, s. 33 23Section 33. 49.325 (4) of the statutes is created to read:
SB199,19,324 49.325 (4) Plans for county community aids budgets. In developing its
25proposed budget for the expenditure of funds allocated under s. 49.175 (1) (o) and (p),

1a county department under s. 46.215, 46.22 or 46.23, in addition to using the open
2public participation process under sub. (3), shall consult with any local early
3childhood council established under s. 49.135 within the county.
SB199, s. 34 4Section 34. 49.665 (1) (bq) of the statutes is created to read:
SB199,19,65 49.665 (1) (bq) "Eligible individual" means an individual who is eligible under
6sub. (4) (am) for health care coverage under this section.
SB199, s. 35 7Section 35. 49.665 (1) (c) of the statutes is renumbered 49.665 (1) (c) (intro.)
8and amended to read:
SB199,19,109 49.665 (1) (c) (intro.) "Employer-subsidized health care coverage" means one
10of the following:
SB199,19,14 111. With respect to a family eligible under sub. (4) (a), family coverage under a
12group health insurance plan offered by an employer for which the employer pays at
13least 80% of the cost, excluding any deductibles or copayments that may be required
14under the plan.
SB199, s. 36 15Section 36. 49.665 (1) (c) 2. of the statutes is created to read:
SB199,19,2016 49.665 (1) (c) 2. With respect to an eligible individual, coverage under a group
17health insurance plan offered by the eligible individual's employer, or by the
18employer of a family member of the eligible individual, for which the eligible
19individual qualifies and for which the employer pays at least 80% of the cost,
20excluding any deductibles or copayments that may be required under the plan.
SB199, s. 37 21Section 37. 49.665 (3) of the statutes is amended to read:
SB199,20,822 49.665 (3) Administration. The department shall administer a program to
23provide the health services and benefits described in s. 49.46 (2) to families that meet
24the eligibility requirements specified in sub. (4) and to eligible individuals. The
25department shall promulgate rules setting forth the application procedures and

1appeal and grievance procedures. The department may promulgate rules limiting
2access to the program under this section to defined enrollment periods. The
3department may also promulgate rules establishing a method by which the
4department may purchase family coverage offered by the employer of a member of
5an eligible family, or individual coverage offered by the employer of an eligible
6individual,
under circumstances in which the department determines that
7purchasing that coverage would not be more costly than providing the coverage
8under this section.
SB199, s. 38 9Section 38. 49.665 (4) (am) of the statutes is created to read:
SB199,20,1110 49.665 (4) (am) An individual is eligible for health care coverage under this
11section if the individual meets all of the following requirements:
SB199,20,1312 1. The individual is employed by a child care provider as a child care worker
13for at least 30 hours per week.
SB199,20,1714 2. The individual's income does not exceed 185% of the poverty line, except that
15an individual who is already receiving health care coverage under this section may
16have an income that does not exceed 200% of the poverty line. The department shall
17establish by rule the criteria to be used to determine income.
SB199,20,2218 3. The individual does not have access to employer-subsidized health care
19coverage and has not had access to employer-subsidized health care coverage within
20the time period established by the department by rule, but not to exceed 18 months,
21immediately preceding application for health care coverage under this section. The
22department may establish exceptions to this subdivision by rule.
SB199,20,2523 4. The individual meets all other requirements established by the department
24by rule. The department may not require that an individual under this paragraph
25be a parent as a condition of eligibility.
SB199, s. 39
1Section 39. 49.665 (4) (b) of the statutes is amended to read:
SB199,21,42 49.665 (4) (b) Notwithstanding fulfillment of the eligibility requirements
3under this subsection, a family or eligible individual is not entitled to health care
4coverage under this section.
SB199, s. 40 5Section 40. 49.665 (4) (c) of the statutes is amended to read:
SB199,21,96 49.665 (4) (c) No family may be denied health care coverage under this section
7solely because of a health condition of any family member and no eligible individual
8may be denied health care coverage under this section solely because of a health
9condition of that individual
.
SB199, s. 41 10Section 41. 49.665 (5) of the statutes is amended to read:
SB199,22,511 49.665 (5) Liability for cost. (a) Except as provided in par. (b), a family that
12or eligible individual who receives health care coverage under this section shall pay
13a percentage of the cost of that coverage in accordance with a schedule established
14by the department by rule. If the schedule established by the department requires
15a family or eligible individual to contribute more than 3% of the family's or of the
16eligible individual's
income towards the cost of the health care coverage provided
17under this section, the department shall submit the schedule to the joint committee
18on finance for review and approval of the schedule. If the cochairpersons of the joint
19committee on finance do not notify the department within 14 working days after the
20date of the department's submittal of the schedule that the committee has scheduled
21a meeting to review the schedule, the department may implement the schedule. If,
22within 14 days after the date of the department's submittal of the schedule, the
23cochairpersons of the committee notify the department that the committee has
24scheduled a meeting to review the schedule, the department may not require a family
25or eligible individual to contribute more than 3% of the family's or of the eligible

1individual's
income unless the joint committee on finance approves the schedule.
2The joint committee on finance may not approve and the department may not
3implement a schedule that requires a family or eligible individual to contribute more
4than 3.5% of the family's or of the eligible individual's income towards the cost of the
5health care coverage provided under this section.
SB199,22,86 (b) The department may not require a family or eligible individual with an
7income below 143% of the poverty line to contribute to the cost of health care coverage
8provided under this section.
SB199,22,119 (c) The department may establish by rule requirements for wage withholding
10as a means of collecting the family's or eligible individual's share of the cost of the
11health care coverage under this section.
SB199, s. 42 12Section 42. 71.05 (6) (a) 15. of the statutes is amended to read:
SB199,22,1713 71.05 (6) (a) 15. The amount of the credits computed under s. 71.07 (2dd), (2de),
14(2di), (2dj), (2dL), (2dr), (2ds), (2dx) and, (3s), (5d) and (7g) and not passed through
15by a partnership, limited liability company or tax-option corporation that has added
16that amount to the partnership's, company's or tax-option corporation's income
17under s. 71.21 (4) or 71.34 (1) (g).
SB199, s. 43 18Section 43. 71.07 (5d) of the statutes is created to read:
SB199,22,2019 71.07 (5d) Day care center credit. (a) In this subsection, "claimant" means
20a person who files a claim under this subsection.
SB199,22,2221 (b) A claimant may claim as a credit against the tax imposed under s. 71.02 any
22of the following:
SB199,23,223 1. An amount equal to 50% of the amount paid or incurred by the claimant
24during the taxable year to construct and equip a licensed day care center under s.

148.65, that is owned and operated by the claimant, to care for the children of the
2claimant's employes during the employes' working hours.
SB199,23,43 2. An amount equal to $50 a month for each child of a claimant's employe
4enrolled in the claimant's day care center under subd. 1. for the taxable year.
SB199,23,85 3. An amount equal to 50% of the amount paid by the claimant during the
6taxable year to a licensed day care center under s. 48.65, other than a day care center
7under subd. 1., to provide care for the children of the claimant's employes during the
8employes' working hours.
SB199,23,119 (c) The amount of the credit under this subsection shall not exceed $50,000 in
10a taxable year for each claimant and the total amount of the credit under this
11subsection for all claimants shall not exceed $1,500,000 in a fiscal year.
SB199,23,1812 (d) No credit may be allowed under this subsection unless the claimant files an
13application with the department of revenue before the end of the taxable year in
14which amounts are paid or expenses are incurred under par. (b) and includes with
15that application a statement from the department of health and family services that
16verifies that the day care center under par. (b) is licensed under s. 48.65. No credit
17may be allowed under this subsection after the department of revenue has awarded
18the total amount of the credit for all claimants under par. (c).
SB199,23,2019 (e) Section 71.28 (4) (e), as it applies to the credit under s. 71.28 (4), applies to
20the credit under this subsection.
SB199,24,221 (f) If a credit computed under this subsection is not entirely offset against
22income or franchise taxes otherwise due, the unused balance may be carried forward
23and credited against income or franchise taxes otherwise due for the following 5
24taxable years to the extent not offset by those taxes otherwise due in all intervening

1years between the year in which the expense was incurred and the year in which the
2carry-forward credit is claimed.
SB199,24,103 (g) Partnerships, limited liability companies and tax-option corporations may
4not claim the credit under this subsection, but the eligibility for, and the amount of,
5the credit are based on the amount paid or incurred under par. (b). A partnership,
6limited liability company or tax-option corporation shall compute the amount of
7credit that each of its partners, members or shareholders may claim and shall
8provide that information to each of them. Partners, members of limited liability
9companies and shareholders of tax-option corporations may claim the credit in
10proportion to their ownership interest.
SB199,24,1211 (h) Section 71.28 (4) (g) and (h), as it applies to the credit under s. 71.28 (4),
12applies to the credit under this subsection.
SB199,24,1813 (i) If the operation of a day care center under par. (b) 1. ceases within 5 years
14after the date on which the construction of the day care center is completed, a
15claimant who receives credits under par. (b) 1. and 2. for the construction and
16operation of such a day care center shall add to the claimant's liability for taxes
17imposed under s. 71.02 an amount equal to the total amount of the credits received
18under par. (b) 1. and 2. multiplied by the following percentage:
SB199,24,2019 1. If the operation of the day care center ceases during the first year after the
20date on which the construction of the day care center is completed, 100%.
SB199,24,2221 2. If the operation of the day care center ceases during the 2nd year after the
22date on which the construction of the day care center is completed, 80%.
SB199,24,2423 3. If the operation of the day care center ceases during the 3rd year after the
24date on which the construction of the day care center is completed, 60%.
SB199,25,2
14. If the operation of the day care center ceases during the 4th year after the
2date on which the construction of the day care center is completed, 40%.
SB199,25,43 5. If the operation of the day care center ceases during the 5th year after the
4date on which the construction of the day care center is completed, 20%.
SB199, s. 44 5Section 44. 71.07 (6m) of the statutes is created to read:
SB199,25,76 71.07 (6m) Child and dependent care expenses credit. (a) Definitions. In this
7subsection:
SB199,25,98 1. "Claimant" means an individual who is eligible for, and claims, the federal
9credit.
SB199,25,1210 2. "Federal credit" means the federal tax credit, for expenses for household and
11dependent care services necessary for gainful employment, under section 21 of the
12Internal Revenue Code.
SB199,25,1613 (b) Filing claims. Subject to the limitations provided in this subsection, a
14claimant may claim as a credit against the tax imposed under s. 71.02, up to the
15amount of those taxes, an amount equal to 50% of the amount of the credit claimed
16by the claimant under the federal credit in the year to which the claim relates.
SB199,25,1817 (c) Limitations. 1. No credit may be allowed under this subsection unless it
18is claimed within the time period under s. 71.75 (2).
SB199,26,519 2. For a claimant who is a nonresident or part-year resident of this state,
20multiply the credit for which the claimant is eligible under par. (b) by a fraction the
21numerator of which is the individual's wages, salary, tips, unearned income and net
22earnings from a trade or business that are taxable by this state and the denominator
23of which is the individual's total wages, salary, tips, unearned income and net
24earnings from a trade or business. In this subdivision, for married persons filing
25separately "wages, salary, tips, unearned income and net earnings from a trade or

1business" means the separate wages, salary, tips, unearned income and net earnings
2from a trade or business of each spouse, and for married persons filing jointly "wages,
3salary, tips, unearned income and net earnings from a trade or business" means the
4total wages, salary, tips, unearned income and net earnings from a trade or business
5of both spouses.
SB199,26,76 (d) Administration. Section 71.07 (9e) (d), to the extent that it applies to the
7credit under that subsection, applies to the credit under this subsection.
SB199, s. 45 8Section 45. 71.07 (7g) of the statutes is created to read:
SB199,26,99 71.07 (7g) Child care credit. (a) In this subsection:
SB199,26,2110 1. "Qualified child care expenditures" means any amount that is not used in
11calculating the credits under subs. (2dd) and (5d) and that is paid to acquire,
12construct or rehabilitate property that is to be used as part of a qualified child care
13facility of the claimant, if the property may be depreciated or amortized under this
14subchapter and if the property is not part of the principal residence of the claimant
15or any employe of the claimant; any amount paid for the operating costs of a qualified
16child care facility of the claimant, including costs related to training employes, to
17scholarship programs and to providing increased compensation to employes who
18have higher levels of child care training; any amount paid under a contract with a
19child care facility to provide child care services to employes of the claimant; and any
20amount paid under a contract to provide child care resource and referral services to
21employes of the claimant.
SB199,27,422 2. "Qualified child care facility" means a facility that is used primarily to
23provide child care assistance, unless the facility is the operator's principal residence;
24that is licensed under s. 48.65 or 48.69; that is open to enrollment to the children of
25the employes of the claimant; that is not the claimant's principal trade or business,

1unless at least 30% of the enrollees of the facility are the children of the claimant's
2employes; and that does not discriminate in enrollment in favor of the children of the
3claimant's highly compensated employes, as defined in section 414 (q) of the Internal
4Revenue Code.
SB199,27,75 (b) A person may claim as a credit against taxes imposed under s. 71.02, up to
6the amount of those taxes, an amount equal to 5% of that person's qualified child care
7expenditures, except that the credit may not exceed $15,000 a year.
SB199,27,98 (c) Section 71.28 (4) (e) to (h), as it relates to the credit under s. 71.28 (4), relates
9to the credit under this subsection.
SB199, s. 46 10Section 46. 71.08 (1) (intro.) of the statutes is amended to read:
SB199,27,1911 71.08 (1) Imposition. (intro.) If the tax imposed on a natural person, married
12couple filing jointly, trust or estate under s. 71.02, not considering the credits under
13ss. 71.07 (1), (2dd), (2de), (2di), (2dj), (2dL), (2dr), (2ds), (2dx), (2fd), (3m), (3s), (5d),
14(6), (6m), (7g) and (9e), 71.28 (1dd), (1de), (1di), (1dj), (1dL), (1ds), (1dx), (1fd), (2m)
15and, (3), (5d) and (7) and 71.47 (1dd), (1de), (1di), (1dj), (1dL), (1ds), (1dx), (1fd), (2m)
16and, (3), (5d) and (7) and subchs. VIII and IX and payments to other states under s.
1771.07 (7), is less than the tax under this section, there is imposed on that natural
18person, married couple filing jointly, trust or estate, instead of the tax under s. 71.02,
19an alternative minimum tax computed as follows:
SB199, s. 47 20Section 47. 71.10 (4) (cm) of the statutes is created to read:
SB199,27,2221 71.10 (4) (cm) The child and dependent expenses care credit under s. 71.07
22(6m).
SB199, s. 48 23Section 48. 71.10 (4) (gc) of the statutes is created to read:
SB199,27,2424 71.10 (4) (gc) Child care credit under s. 71.07 (7g).
SB199, s. 49 25Section 49. 71.10 (4) (i) of the statutes is amended to read:
SB199,28,6
171.10 (4) (i) The total of claim of right credit under s. 71.07 (1), farmland
2preservation credit under subch. IX, homestead credit under subch. VIII, farmland
3tax relief credit under s. 71.07 (3m), farmers' drought property tax credit under s.
471.07 (2fd), day care center credit under s. 71.07 (5d), earned income tax credit under
5s. 71.07 (9e), estimated tax payments under s. 71.09, and taxes withheld under
6subch. X.
SB199, s. 50 7Section 50. 71.21 (4) of the statutes is amended to read:
SB199,28,108 71.21 (4) Credits computed by a partnership under s. 71.07 (2dd), (2de), (2di),
9(2dj), (2dL), (2ds), (2dx) and, (3s) , (5d) and (7g) and passed through to partners or
10members
shall be added to the partnership's or limited liability company's income.
SB199, s. 51 11Section 51. 71.26 (2) (a) of the statutes is amended to read:
SB199,29,212 71.26 (2) (a) Corporations in general. The "net income" of a corporation means
13the gross income as computed under the internal revenue code Internal Revenue
14Code
as modified under sub. (3) minus the amount of recapture under s. 71.28 (1di)
15plus the amount of credit computed under s. 71.28 (1) and (3) to (5) plus the amount
16of the credit computed under s. 71.28 (1dd), (1de), (1di), (1dj), (1dL), (1ds) and, (1dx),
17(5d) and (7)
and not passed through by a partnership, limited liability company or
18tax-option corporation that has added that amount to the partnership's, limited
19liability company's or tax-option corporation's income under s. 71.21 (4) or 71.34 (1)
20(g) plus the amount of losses from the sale or other disposition of assets the gain from
21which would be wholly exempt income, as defined in sub. (3) (L), if the assets were
22sold or otherwise disposed of at a gain and minus deductions, as computed under the
23internal revenue code Internal Revenue Code as modified under sub. (3), plus or
24minus, as appropriate, an amount equal to the difference between the federal basis
25and Wisconsin basis of any asset sold, exchanged, abandoned or otherwise disposed

1of in a taxable transaction during the taxable year, except as provided in par. (b) and
2s. 71.45 (2) and (5).
SB199, s. 52 3Section 52. 71.28 (5d) of the statutes is created to read:
SB199,29,54 71.28 (5d) Day care center credit. (a) In this subsection, "claimant" means
5a person who files a claim under this subsection.
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