Environment
No direct effect
Neutral — no direct effect identified.
Benefits
- No material direct effect identified.
Risks
- No material direct effect identified.
StateWisconsinTo Governor
SB 291: Relating to: making certain child care expenditures eligible for the business development tax credit. (FE)
Howard Marklein
SB 291 status: To Governor — Failed to pass notwithstanding the objections of the Governor pursuant to Joint Rule 82 (updated May 13, 2026).
Source
OpenStates
Confidence
Low
Analysis basis
OpenStates summary
01
What this bill does
Official summary alongside an AI-generated read on where it stands and why.
Overall Score
65OUT OF 100
Score:65/100 civic fit
Risk:Low Risk
Impact:Moderate Impact 40/100
Constitutionality95%
Bipartisan50%
Public opinion70%
Bill summary
What changes
The bill would allow businesses to claim tax credits for expenditures related to employee child care support.
Who is affected
Employers who choose to subsidize child care for their employees and the employees who utilize these services.
Requirements and enforcement
Businesses must make qualifying child care expenditures as defined by the, currently unspecified, legislative provisions.
Costs and funding
The bill represents a reduction in potential state tax revenue via credits.
When it takes effect
The bill failed to pass as of May 2026 after a failed veto override.
Potential benefits
Potential increased workforce participation, employee retention, and reduced child care cost burdens for families.
Risks and tradeoffs
Fiscal costs to the state, unequal availability of the benefit across various employers, and lack of direct impact on systemic child care availability.
What is still unknown
The exact threshold, eligibility requirements, and fiscal impact amount are not detailed in the available summary.
02
Impact analysis
✦ AI analysisModeled effects across six domains, estimated from bill text and comparable legislation.
Economy
Positive outlook
65%
Benefits
- Incentivizes employer investment in child care
- Offsets operating costs for participating businesses
- May improve employee retention and satisfaction
Risks
- Reduces state tax revenue base
- Compliance burden for tax credit verification
- Benefits may favor firms with existing HR capacity
Society
Positive outlook
65%
Benefits
- Supports child care affordability for working parents
- Reduces barriers to workforce participation
- Supports family economic stability
Risks
- Dependent on voluntary employer participation
- Does not solve systemic provider shortages
- Benefits vary based on employer policy
Technology Industry
No direct effect
Neutral — no direct effect identified.
Benefits
- No material direct effect identified.
Risks
- No material direct effect identified.
Civic Accountability
No direct effect
Neutral — no direct effect identified.
Benefits
- No material direct effect identified.
Risks
- No material direct effect identified.
Public Health & Safety
No direct effect
Neutral — no direct effect identified.
Benefits
- No material direct effect identified.
Risks
- No material direct effect identified.
03
How trustworthy & consequential it is
Sourcing already shown above, this is what the analysis found worth flagging.
Source
OpenStates
Official bill text or data from OpenStates.
Confidence
Low
Information is limited or incomplete.
Analysis basis
OpenStates summary
Source used for this bill's analysis.
Source note
Fiscal impact is indeterminate without specific legislative language regarding credit caps or eligibility criteria.
Analysis scope
Source is limited to a brief summary abstract.
04
Where it stands
Official record- IntroducedComplete
- CommitteeComplete
- Chamber votesComplete
- Final agreementComplete
- GovernorCurrent
- EnactedUpcoming
05
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06
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