What is the status of SB291?

Vetoed as of May 13, 2026. Latest action: Failed to pass notwithstanding the objections of the Governor pursuant to Joint Rule 82 (May 13, 2026).

Marklein, Howard (R, SD-017), with 11 co-sponsors.

Where is the official record for SB291?

On the Wisconsin Legislature website: https://docs.legis.wisconsin.gov/2025/proposals/sb291

Wisconsin legislation · 2025-2026 Regular Session

Wisconsin SB291: An Act to renumber 238.308 (1) (a); to amend 71.07 (3y) (a) 2., 71.07 (3y) (b) 6., 71.28 (3y) (a) 2., 71.28 (3y) (b) 6., 71.47 (3y) (a) 2., 71.47 (3y) (b) 6., 238.308 (2) (a) 1. and 238.308 (4) (a) 6.; to create 238.308 (1) (ag) and 238.308 (2) (d) of the statutes; Relating to: making certain child care expenditures eligible for the business development tax credit. (FE)

Q: What is SB291?

SB291 is a bill in the Wisconsin Legislature (2025-2026 Regular Session): An Act to renumber 238.308 (1) (a); to amend 71.07 (3y) (a) 2., 71.07 (3y) (b) 6., 71.28 (3y) (a) 2., 71.28 (3y) (b) 6., 71.47 (3y) (a) 2., 71.47 (3y) (b) 6., 238.308 (2) (a) 1. and 238.308 (4) (a) 6.; to create 238.308 (1) (ag) and 238.308 (2) (d) of the statutes; Relating to: making certain child care expenditures eligible for the business development tax credit. (FE).

Q: What does SB291 do?

In its own words: An Act to renumber 238.308 (1) (a); to amend 71.07 (3y) (a) 2., 71.07 (3y) (b) 6., 71.28 (3y) (a) 2., 71.28 (3y) (b) 6., 71.47 (3y) (a) 2., 71.47 (3y) (b) 6., 238.308 (2) (a) 1. and 238.308 (4) (a) 6.; to create 238.308 (1) (ag) and 238.308 (2) (d) of the statutes; relating to: making certain child care expenditures eligible for the business development tax credit.

Status: Vetoed, May 13, 2026

What the bill says

An Act to renumber 238.308 (1) (a); to amend 71.07 (3y) (a) 2., 71.07 (3y) (b) 6., 71.28 (3y) (a) 2., 71.28 (3y) (b) 6., 71.47 (3y) (a) 2., 71.47 (3y) (b) 6., 238.308 (2) (a) 1. and 238.308 (4) (a) 6.; to create 238.308 (1) (ag) and 238.308 (2) (d) of the statutes; relating to: making certain child care expenditures eligible for the business development tax credit.

From the enrolled text, February 26, 2026:

An Act to renumber 238.308 (1) (a); to amend 71.07 (3y) (a) 2., 71.07 (3y) (b) 6., 71.28 (3y) (a) 2., 71.28 (3y) (b) 6., 71.47 (3y) (a) 2., 71.47 (3y) (b) 6., 238.308 (2) (a) 1. and 238.308 (4) (a) 6.; to create 238.308 (1) (ag) and 238.308 (2) (d) of the statutes; relating to: making certain child care expenditures eligible for the business development tax credit. The people of the state of Wisconsin, represented in senate and assembly, do enact as follows: SB291,1Section 1. 71.07 (3y) (a) 2. of the statutes is amended to read: 71.07 (3y) (a) 2. "Eligible employee" has the meaning given in s. 238.308 (1) (a) (ar). SB291,2Section 2. 71.07 (3y) (b) 6. of the statutes is amended to read: 71.07 (3y) (b) 6. For taxable years beginning after December 31, 2023, the amount of the investment in the form of capital expenditures on workforce housing, as defined in s. 234.66 (1) (i), for employees, not to exceed 15 percent of such investment, and the amount of the investment in establishing an employee costs incurred to provide child care program for services for employees, as defined in s. 238.308 (1) (ag), not to exceed 15 percent of such investment costs, as determined by the Wisconsin Economic Development Corporation. SB291,3Section 3. 71.28 (3y) (a) 2. …

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