WI AB280

Expands the business development tax credit to allow credits for child care programs that benefit employees generally, not just programs exclusively for a company's own employees

Tax credit remains capped at 15% of investment for both workforce housing and child care program investments

Qualifying investments now explicitly include contributions to third parties responsible for building or rehabilitating workforce housing or establishing child care programs, including contributions to local revolving loan fund programs

Applies to taxable years beginning on or after January 1, 2026

Enacted December 9, 2025 as 2025 Wisconsin Act 78