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2021 - 2022 LEGISLATURE
ASSEMBLY SUBSTITUTE AMENDMENT 1,
TO ASSEMBLY BILL 973
February 14, 2022 - Offered by Representative Oldenburg.
AB973-ASA1,2,2 1An Act to renumber 106.05 (1) (a) and 106.05 (1) (b); to renumber and amend
238.04 (26), 106.273 (2) (b) and 118.34 (1); to amend 106.05 (title), 106.05 (2) (a)
3(intro.), 106.05 (2) (b) (intro.), 106.05 (2) (c), 106.05 (3) (a) and 106.05 (3) (b)
4(intro.); and to create 38.04 (26) (b), 38.40 (2g), 71.05 (6) (b) 57., 106.05 (1) (e)
5to (f), 106.05 (1) (v), 106.05 (2) (a) 3., 106.05 (2m), 106.273 (2) (b) 1. and 118.34
6(1) (c) of the statutes; relating to: apprenticeship and youth apprenticeship
7completion awards, career and technical education incentive grants and
8completion awards, technical preparation programs in school districts and
9technical colleges, creating an individual income tax subtraction for expenses
10paid for apprenticeship programs, extending the time limit for emergency rule

1procedures, providing an exemption from emergency rule procedures, and
2making an appropriation.
Analysis by the Legislative Reference Bureau
This substitute amendment differs from 2021 Assembly Bill 973 in the
following respects:
1. Allows costs incurred by nonsponsor employers to be reimbursed under the
Apprenticeship Completion Award Program (ACAP).
2. Explicitly allows books and instructional guides and parking costs to be
reimbursed under the ACAP and Youth Apprenticeship Completion Award Program.
3. Provides that that an individual may not, for purposes of the tax subtraction,
include expenses that have been reimbursed under the ACAP.
4. Allows the Department of Workforce Development to promulgate emergency
rules to implement this act.
5. Slightly modifies the award to a high school student of apprenticeship course
credit at a technical college.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB973-ASA1,1 3Section 1. 38.04 (26) of the statutes is renumbered 38.04 (26) (intro.) and
4amended to read:
AB973-ASA1,2,85 38.04 (26) Technical preparation programs. (intro.) In consultation with the
6state superintendent of public instruction, the board shall approve courses for
7technical preparation programs under s. 118.34 (1) (b). By July 1, 1994, and annually
8thereafter Annually by July 1, the board shall publish a list of the all of the following:
AB973-ASA1,2,11 9(a) The approved courses that indicates under s. 118.34 (1) (b), indicating the
10high schools in which each course is taught and the credit equivalency available in
11each technical college district for each course.
AB973-ASA1,2 12Section 2. 38.04 (26) (b) of the statutes is created to read:
AB973-ASA1,2,1413 38.04 (26) (b) Courses offered to high school students that meet all of the
14following criteria:
AB973-ASA1,3,2
11. The course is offered to adults in an approved apprenticeship program, as
2defined in s. 106.001 (4).
AB973-ASA1,3,33 2. The course is an approved technical college district course.
AB973-ASA1,3,64 3. The course is taught by school district faculty, by technical college faculty,
5or by industry professionals who teach, or are qualified to teach, the course to adults
6in an approved apprenticeship program, as defined in s. 106.001 (4).
AB973-ASA1,3 7Section 3. 38.40 (2g) of the statutes is created to read:
AB973-ASA1,3,98 38.40 (2g) Apprenticeship courses. (a) In this subsection, “apprenticeship
9courses” means those courses identified under s. 38.04 (26) (b).
AB973-ASA1,3,1110 (b) The board shall facilitate dual enrollment programs between school boards
11and technical college district boards for apprenticeship courses.
AB973-ASA1,3,1412 (c) The board shall ensure that an individual's successful completion of an
13apprenticeship course allows the individual to receive technical college course credit
14while in high school.
AB973-ASA1,4 15Section 4. 71.05 (6) (b) 57. of the statutes is created to read:
AB973-ASA1,3,2016 71.05 (6) (b) 57. a. For taxable years beginning after December 31, 2021, and
17subject to the definition and limitations in subd. 57. b. to d., eligible apprenticeship
18expenses that are paid in the taxable year by an individual for the individual or the
19individual's dependent, as defined in section 152 of the Internal Revenue Code, to
20participate in an apprenticeship program.
AB973-ASA1,3,2321 b. In this subdivision, “apprenticeship program” has the meaning given in s.
22106.001 (4) and “eligible apprenticeship expenses” has the meaning given in s. 106.05
23(1) (e).
AB973-ASA1,4,224 c. No subtraction may be made under this subdivision for an amount paid for
25an apprenticeship program if the source of the payment is an amount withdrawn

1from a college savings account, as described in s. 224.50, or from a college tuition and
2expenses program, as described in s. 224.48.
AB973-ASA1,4,73 d. The subtraction that may be claimed under this subdivision for an amount
4paid for an apprenticeship program is reduced by the amount paid for an
5apprenticeship program that is being claimed as a modification for tuition expenses
6or mandatory student fees under subd. 28. or that has been reimbursed to the
7individual under s. 106.05.
AB973-ASA1,5 8Section 5. 106.05 (title) of the statutes is amended to read:
AB973-ASA1,4,10 9106.05 (title) Apprenticeship and youth apprenticeship completion
10award
program programs .
AB973-ASA1,6 11Section 6. 106.05 (1) (a) of the statutes is renumbered 106.05 (1) (p).
AB973-ASA1,7 12Section 7. 106.05 (1) (b) of the statutes is renumbered 106.05 (1) (t).
AB973-ASA1,8 13Section 8. 106.05 (1) (e) to (f) of the statutes are created to read:
AB973-ASA1,4,1614 106.05 (1) (e) “Eligible apprenticeship expenses” means any of the following
15costs incurred by an apprentice or the apprentice's sponsor in connection with the
16apprenticeship:
AB973-ASA1,4,1917 1. Tools, books and instructional guides, and other materials, including
18personal protective equipment, that are used in the apprentice's trade, craft, or
19business.
AB973-ASA1,4,2020 2. Tuition costs.
AB973-ASA1,4,2221 3. Travel costs, including mileage reimbursement, mass transit-related costs,
22parking costs, and taxicab and transportation network company ride fares.
AB973-ASA1,4,2523 (f) “Eligible youth apprenticeship expenses” means any of the following
24incurred by a youth apprentice or an employer described in s. 106.13 (3m) (b) 1. in
25connection with the youth apprenticeship program:
AB973-ASA1,5,3
11. Tools, books and instructional guides, and other materials, including
2personal protective equipment, that are used in the youth apprentice's youth
3apprenticeship program.
AB973-ASA1,5,54 2. Travel costs, including mileage reimbursement, mass transit-related costs,
5parking costs, and taxicab and transportation network company ride fares.
AB973-ASA1,5,66 3. Worksite mentor expenses.
AB973-ASA1,9 7Section 9. 106.05 (1) (v) of the statutes is created to read:
AB973-ASA1,5,98 106.05 (1) (v) “Youth apprenticeship program” means a program undertaken
9by a youth apprentice under the youth apprenticeship program under s. 106.13
AB973-ASA1,10 10Section 10. 106.05 (2) (a) (intro.) of the statutes is amended to read:
AB973-ASA1,5,1411 106.05 (2) (a) (intro.) The department shall administer an apprenticeship
12completion award program as provided in this section subsection to partially
13reimburse tuition costs eligible apprenticeship expenses that are incurred by any of
14the following:
AB973-ASA1,11 15Section 11. 106.05 (2) (a) 3. of the statutes is created to read:
AB973-ASA1,5,1716 106.05 (2) (a) 3. The employer to which an apprentice described in subd. 1. is
17assigned under s. 106.01 (5m), if other than the sponsor described in subd. 2.
AB973-ASA1,12 18Section 12. 106.05 (2) (b) (intro.) of the statutes is amended to read:
AB973-ASA1,5,2519 106.05 (2) (b) (intro.) Subject to par. (c) and sub. (3), from the appropriation
20under s. 20.445 (1) (dr), the department may provide to an apprentice described in
21par. (a) 1. or, the apprentice's sponsor, or the apprentice's employer a completion
22award equal to 25 percent of the cost of tuition eligible apprenticeship expenses that
23are
incurred by the apprentice or, sponsor, or employer or $1,000, whichever is less.
24If the department provides a completion award under this subsection, the
25department shall pay the award as follows:
AB973-ASA1,13
1Section 13. 106.05 (2) (c) of the statutes is amended to read:
AB973-ASA1,6,52 106.05 (2) (c) The total amount of a completion award that the department may
3pay to an apprentice and, his or her sponsor, and his or her employer may not exceed
425 percent of the cost of tuition eligible apprenticeship expenses that are incurred
5by the apprentice and, sponsor , and employer or $1,000, whichever is less.
AB973-ASA1,14 6Section 14. 106.05 (2m) of the statutes is created to read:
AB973-ASA1,6,107 106.05 (2m) Youth apprenticeship completion awards. (a) The department
8shall, subject to par. (am), administer a youth apprenticeship completion award
9program as provided in this subsection to partially reimburse eligible apprenticeship
10expenses that are incurred by any of the following:
AB973-ASA1,6,1211 1. A youth apprentice who has successfully completed part or all of the
12requirements of his or her youth apprenticeship program as provided in par. (b).
AB973-ASA1,6,1313 2. An employer described in s. 106.13 (3m) (b) 1.
AB973-ASA1,6,1614 (am) A completion award under par. (a) shall be available only with respect to
15a youth apprenticeship program for an occupational area specified in s. 106.13 (2m)
16(b).
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