Howard L. Marklein, Wisconsin State Senator for 17th District | Facebook
Howard L. Marklein, Wisconsin State Senator for 17th District | Facebook
According to the Wisconsin State Legislature's official website, the bill was described as follows: "making certain child care expenditures eligible for the business development tax credit. (FE)".
The following is our breakdown, based on the actual bill text, and may include interpretation to clarify its provisions.
In essence, this bill amends existing statutes to expand the eligibility criteria for business development tax credits related to child care services provided to employees. It allows businesses to receive a refundable tax credit for up to 15% of the costs incurred in providing child care services, including capital expenditures for establishing a child care program, operational expenses, funds to reimburse employees for child care expenses, and contributions to employee dependent care flexible spending accounts. Additionally, the bill permits the Wisconsin Economic Development Corporation to certify nonprofit entities under section 501(c)(3) of the Internal Revenue Code, making them eligible for the same tax credits when they incur costs for providing child care services to employees. The provisions of this bill first apply to taxable years beginning after Dec. 31, 2024.
The bill was co-authored by Representative Karen R. Hurd (Republican-69th District), Senator Dan Feyen (Republican-20th District), Senator Jesse L. James (Republican-23rd District), Senator Steve L. Nass (Republican-11th District), Senator Romaine Robert Quinn (Republican-25th District). It was co-sponsored by Representative David Armstrong (Republican-67th District), Representative Elijah R. Behnke (Republican-6th District), and Representative Barbara Dittrich (Republican-99th District), along 13 other co-sponsors.
Howard L. Marklein has authored or co-authored another 43 bills since the beginning of the 2025 session, with none of them being enacted.
Marklein graduated from the University of Wisconsin, Whitewater in 1976 with a BBA.
Marklein, a Republican, was elected to the Wisconsin State Senate in 2015 to represent the state's 17th Senate district, replacing previous state senator Dale Schultz.
In Wisconsin, the legislative process starts when a senator, constituent, group, or agency proposes an idea for a bill. After drafting, the bill is introduced, numbered, and referred to a committee for review and public input. If approved, it moves through three readings and votes in both the Senate and Assembly. Once both chambers pass the same version, the bill goes to the governor, who can sign it, veto it, or let it become law without a signature. Only a small share of bills introduced each session ultimately become law. You can learn more about the Wisconsin legislative process here.
| Bill Number | Date Introduced | Short Description |
|---|---|---|
| SB291 | 05/30/2025 | Making certain child care expenditures eligible for the business development tax credit. (FE) |
| SB286 | 05/30/2025 | Workforce housing and childcare awards under the business development tax credit. (FE) |
| SB236 | 05/09/2025 | Tampering with telecommunication or electric wires and providing a penalty |
| SB226 | 04/25/2025 | Determination of where a defendant resides or does substantial business for purposes of venue |
| SB221 | 04/25/2025 | All-terrain vehicles and utility terrain vehicles with out-of-state registrations |
| SB220 | 04/25/2025 | Residency requirements for persons circulating nomination papers or recall petitions |
| SB203 | 04/16/2025 | Regulation of pharmacy benefit managers, fiduciary and disclosure requirements on pharmacy benefit managers, and application of prescription drug payments to health insurance cost-sharing requirements. (FE) |
| SB183 | 04/14/2025 | Reimbursement of emergency services under the Medical Assistance program when a patient is not transported, reporting on changes to the scope of practice of emergency medical responders and emergency medical services practitioners, and eligibility for the expenditure restraint incentive program. (FE) |
| SB182 | 04/14/2025 | Emergency medical services education, tuition and materials reimbursement for emergency medical responders and emergency medical services practitioners, and a live 911 pilot program. (FE) |
| SB181 | 04/14/2025 | A levy limit exemption for regional emergency medical systems and eligibility for the expenditure restraint incentive program. (FE) |
| SB172 | 04/03/2025 | Prohibiting filing or recording contracts for services or materials that do not improve real estate and providing a penalty. (FE) |
| SB170 | 04/03/2025 | Rehired annuitants in the Wisconsin Retirement System. (FE) |
| SB168 | 04/03/2025 | Changing the conditions of liability for worker’s compensation benefits for emergency medical responders, emergency medical services practitioners, volunteer firefighters, correctional officers, emergency dispatchers, coroners and coroner staff, and medical examiners and medical examiner staff. (FE) |
| SB160 | 03/27/2025 | Designating the Tom Diehl Memorial Highway. (FE) |
| SB126 | 03/14/2025 | The effective date of certain provisions contained in 2023 Wisconsin Act 126 |
| SB96 | 03/07/2025 | Exempting certain electric vehicle charging stations located at a residence from the electric vehicle charging tax. (FE) |
| SB84 | 02/26/2025 | Exempting certain conveyances between grandparents and grandchildren from the real estate transfer fee. (FE) |
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