WI AB283

Expands the refundable business development tax credit to cover up to 15% of a broader range of employer child care costs, not just capital expenditures for establishing child care programs

Newly eligible expenses include operating costs for child care programs, employee reimbursements for child care, purchasing or reserving child care slots, and employer contributions to dependent care flexible spending accounts

Allows the Wisconsin Economic Development Corporation to certify 501(c)(3) nonprofit entities for the child care tax credit

Applies to taxable years beginning after December 31, 2024