Stephen Nass, Wisconsin State Senator for 11th District | Official website
Stephen Nass, Wisconsin State Senator for 11th District | Official website
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 establishes a state income and franchise tax credit for businesses in Wisconsin that are eligible to claim the federal employer-provided child care credit under section 45F of the Internal Revenue Code. Effective for taxable years beginning after Dec. 31, 2024, this state credit will equate to the federal child care credit claimed by the taxpayer. The federal credit allows a claim up to 25% of expenditures for child care facilities and 10% for child care resource expenditures, capped at $150,000. The bill mandates repayment to the state equal to any amount repaid to the federal government if the credit is revoked due to early closure of the facility. The credit is only applicable to expenditures for facilities and services within the state.
The bill was co-authored by Rep. David Armstrong (Republican-67th District) and Sen. Romaine Robert Quinn (Republican-25th District). It was co-sponsored by Rep. Scott Allen (Republican-82nd District), Rep. Elijah R. Behnke (Republican-6th District), and Rep. Bob G. Donovan (Republican-61st District), along with nine other co-sponsors.
Steve L. Nass has co-authored or authored another 99 bills since the beginning of the 2025 session, with one of them being enacted.
Nass graduated from the University of Wisconsin-Whitewater in 1978 with a BS.
Nass, a Republican, was elected to the Wisconsin State Senate in 2015 to represent the state's 11th Senate district, replacing previous state senator Neal Kedzie.
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 |
|---|---|---|
| SB376 | 07/16/2025 | A tax credit for employer-provided child care. (FE) |
| SB365 | 07/09/2025 | Fleet registration of certain motor vehicles. (FE) |
| SB364 | 06/27/2025 | The regulation of family and group child care centers. (FE) |
| SB357 | 06/27/2025 | Establishing English as the official state language, use of artificial intelligence or other machine-assisted translation tools in lieu of appointing English language interpreters, and use of English for governmental oral and written communication and for nongovernmental purposes. (FE) |
| SB312 | 06/04/2025 | Changing an individual’s sex on a birth certificate |
| SB311 | 06/04/2025 | Prohibiting funding for health services for unlawfully present individuals. (FE) |
| SB304 | 06/02/2025 | Hours for voting by absentee ballot in person at the office of the municipal clerk or an alternate site. (FE) |
| SB277 | 05/21/2025 | The expiration of administrative rules. (FE) |
| SB270 | 05/20/2025 | The right of appeal for complainants aggrieved by decisions of the Elections Commission concerning the conduct of election officials |
| SB262 | 05/20/2025 | Assisted living facility referral agencies and providing a penalty |
| SB237 | 05/09/2025 | A sales and use tax exemption for equipment associated with the use of a search and rescue dog. (FE) |
| SB235 | 04/29/2025 | Criminal trespass at a campground and providing a penalty. (FE) |
| SB202 | 04/14/2025 | Local guaranteed income programs |
| SB191 | 04/14/2025 | Requiring a subpoena to a law enforcement officer or tribal law enforcement officer served in official capacity to be served at the officer’s work address |
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