Scott Allen, Wisconsin State Representative for 82nd District | Facebook
Scott Allen, Wisconsin State Representative for 82nd District | Facebook
According to the Wisconsin State Legislature's official website, the bill was described as follows: "a tax credit for employer-provided child care. (FE)".
The following is our breakdown, based on the actual bill text, and may include interpretation to clarify its provisions.
In essence, this bill introduces a nonrefundable state income and franchise tax credit for Wisconsin residents who claim the federal employer-provided child care credit, aligning with their federal claim amounts. As per the federal law, this credit can be up to 25% of qualified expenditures for acquiring or constructing a child care facility and 10% for resource and referral services, capping at $150,000. If the federal credit is repaid due to early closure of a facility within 10 years, the same repayment must be made to the state Department of Revenue. This state credit cannot be claimed for expenses related to out-of-state facilities or services. The effective filing begins for taxable years after Dec. 31, 2024.
The bill was co-authored by Sen. Dan Feyen (Republican-20th District), Rep. Elijah R. Behnke (Republican-6th District), Rep. Bob G. Donovan (Republican-61st District), Rep. Joy L. Goeben (Republican-5th District), and Rep. Chanz J. Green (Republican-74th District). It was co-sponsored by Sen. Steve L. Nass (Republican-11th District) and Sen. Romaine Robert Quinn (Republican-25th District), along with seven other co-sponsors.
Scott Allen has co-authored or authored another 71 bills since the beginning of the 2025 session, with none of them being enacted.
Allen graduated from the University of Wisconsin-Milwaukee in 1989 with a BA.
Allen, a Republican, was elected to the Wisconsin State Assembly in 2025 to represent the state's 82nd Assembly district, replacing previous state representative Chuck Wichgers.
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 |
|---|---|---|
| AB369 | 07/17/2025 | A tax credit for employer-provided child care. (FE) |
| AB368 | 07/17/2025 | Prior authorization for coverage of physical therapy, occupational therapy, speech therapy, chiropractic services, and other services under health plans |
| AB320 | 07/08/2025 | Increasing certain court fees and surcharges and indexing those amounts for inflation. (FE) |
| AB248 | 05/08/2025 | Vacancies in appointive state offices |
| AB225 | 04/23/2025 | Determination of where a defendant resides or does substantial business for purposes of venue |
| AB216 | 04/23/2025 | The amount and distribution of the real estate transfer fee, grants under the land information program, real property recording notification systems, and making an appropriation. (FE) |
| AB183 | 04/15/2025 | Standard industrial classification codes for linen supply and industrial launderers and modifying the manufacturing and agriculture tax credit. (FE) |
| AB148 | 03/17/2025 | Interpreter action by telephone or live audiovisual means in civil or criminal proceedings |
| AB104 | 03/05/2025 | Prohibiting gender transition medical intervention for individuals under 18 years of age |
| AB89 | 02/28/2025 | Theft crimes and providing a penalty. (FE) |
| AB86 | 02/28/2025 | Imposing the penalty of life imprisonment for the crime of child trafficking and providing a penalty. (FE) |
| AB84 | 02/28/2025 | Prostitution crime surcharge and making an appropriation. (FE) |
| AB81 | 02/28/2025 | Excluding expenditures funded by referenda from shared costs for the purpose of determining equalization aid for school districts. (FE) |
| AB69 | 02/24/2025 | The sales and use tax exemption for electricity and natural gas sold for residential use. (FE) |
| AB67 | 02/24/2025 | Venue for actions in which there is a governmental party |
| AB65 | 02/24/2025 | Entering certain places with intent to commit battery and providing a penalty |
| AB60 | 02/24/2025 | Referendum questions for certain referenda that affect property taxes. (FE) |
| AB55 | 02/24/2025 | Possession of a firearm on school grounds by school employees and fees for licenses to carry a concealed weapon. (FE) |
| AB40 | 02/17/2025 | School safety grants and making an appropriation. (FE) |
| AB39 | 02/17/2025 | Requiring state employees to perform their work at the offices of their employer |
| AB37 | 02/17/2025 | Personalized registration plate fees for gold star family special registration plates. (FE) |
| AB20 | 02/06/2025 | Allowing certain married persons to claim the earned income tax credit when filing a separate return. (FE) |
| AB19 | 02/06/2025 | Increased penalties for crimes against adults at risk; restraining orders for adults at risk; freezing assets of a defendant charged with financial exploitation of an adult at risk; sexual assault of an adult at risk; and providing a penalty |
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