2. In the 2023-24 school year, a school board receives the amount to which the
school board is entitled under the new funding scheme. In addition, if that amount
is less than the amount the school board received in the 2021-22 school year, the
school board also receives an amount equal to 50 percent of the difference between
the amount to which the school board is entitled under the new funding scheme and
the amount the school board received in the 2021-22 school year.
If, in any fiscal year, there are insufficient funds to provide the total categorical
aid amount, DPI must prorate the payments.
Computer science licensure grant program
Beginning in the 2022-23 school year, the bill requires DPI to award grants to
school districts to assist licensed school district employees in obtaining additional
licensure that authorizes the employee to teach computer science in public schools.
For purposes of awarding these grants, the bill requires DPI to prioritize school
districts if 50 percent of the school district's membership is low income or 40 percent
of the school district's membership identify as a minority.
Capacity-building grants to increase licensure of bilingual teachers and
English as a second language teachers
The bill creates a grant program under which DPI may award grants, in
amounts determined by DPI, to school districts and independent charter schools to
provide support and financial assistance to their staff and teachers in obtaining
licensure or certification as bilingual teachers and teachers of English as a second
language.
School mental health and pupil wellness; categorical aid
The bill changes the types of expenditures that are eligible for reimbursement
under the state categorical aid program related to pupil mental health.
Under current law, DPI must make payments to school districts, independent
charter schools, and private schools participating in parental choice programs (local
education agency) that increased the amount they spent to employ, hire, or retain
social workers. Under current law, DPI first pays each eligible local education
agency 50 percent of the amount by which the eligible local education agency
increased its expenditures for social workers in the preceding school year over the
amount it expended in the school year immediately preceding the preceding school
year. If, after making those payments, there is money remaining in the
appropriation account for that aid program, DPI makes additional payments to
eligible local education agencies. The amount of those additional payments is
determined based on the amount remaining in the appropriation account and the
amount spent by eligible local education agencies to employ, hire, and retain social
workers during the previous school year.
The bill expands eligibility for the payments under the aid program to include
spending on school counselors, school social workers, school psychologists, and
school nurses (pupil services professionals). The bill also eliminates the two tier
reimbursement structure of the aid program and eliminates the requirement that a
local education agency is eligible for the aid only if the local education agency
increased its spending. Under the bill, any local education agency that made
expenditures to employ, hire, or retain pupil services professionals during the
previous school year is eligible for reimbursement under the aid program.
Out-of-school time program grants
The bill creates a grant program under which DPI must award grants to school
boards and organizations to support high-quality after-school programs and other
out-of-school time programs that provide services to school-age children. DPI must
award grants in amounts of not less than $80,000 and not more than $145,000 per
school year, and each grant may continue up to five school years. In each school year,
DPI must award not less than 30 percent of all grant moneys to out-of-school time
programs that serve pupils in the elementary grades.
Grants for lead testing and remediation in schools
The bill creates a grant program under which DPI must award grants on a
competitive basis to school boards and independent charter schools for lead testing
and remediation in school buildings and on school grounds. Grant recipients must
use grant moneys for costs associated with testing drinking water for the presence
of lead, providing safe drinking water to affected school buildings during
remediation, and, if necessary, replacing lead pipe water service lines to affected
school buildings.
Aid for reading services professionals
The bill requires DPI to make payments to school districts, independent charter
schools, and private schools participating in parental choice programs to reimburse
the expenditures made in the preceding school year to employ, hire, or retain reading
teachers and reading specialists. If, in any fiscal year, there are insufficient funds
to provide the total categorical aid amount, DPI must prorate the payments.
Tax rebate
This bill provides a onetime rebate to full-year residents and part-year
residents of this state. The rebate is equal to $150, multiplied by the number of
personal exemptions claimed on the resident's Wisconsin individual income tax
return. If a resident files a Wisconsin tax return for 2021, the Department of
Revenue will issue a rebate to that resident without the resident having to take any
further action. If a resident does not file a Wisconsin tax return for 2021 on or before
the due date, because he or she is filing for an extension or because he or she is not
required to file a return, he or she may file a claim for the rebate with DOR by using
a portal on DOR's Internet site. For a resident who does not file a tax return for 2021,
the rebate is equal to $150, multiplied by the number of personal exemptions that
the resident could have claimed on his or her Wisconsin individual income tax return.
Under the bill, DOR certifies to the Department of Administration the amount of the
rebate for each eligible resident and DOA makes the payments beginning on July 15,
2022.
Family caregiver tax credit
The bill creates an income tax credit for individuals who pay for items that
directly relate to the care or support of a family member who requires assistance with
one or more daily living activities and is over the age of 18. The credit equals 50
percent of the expenses, limited to a maximum annual credit per family member of
$500, or $250 for married spouses filing separately. If more than one individual may
claim the credit based on the same family member, the maximum annual credit
amount is apportioned among the individuals based on expenses paid. For married
couples filing jointly, the credit phases out between federal adjusted gross income
(AGI) of $150,000 and $170,000, and no credit may be claimed if federal AGI exceeds
$170,000. For all other taxpayers, the phase out range is between federal AGI of
$75,000 and $85,000, and no credit may be claimed if federal AGI exceeds $85,000.
Under the bill, expenses that qualify for the credit include amounts spent on
improving the claimant's primary residence to assist the family member, purchasing
equipment to help the family member with daily living activities, and obtaining
other goods or services to help care for the family member. Expenses that do not
qualify for the credit include general food, clothing, transportation, and household
repair costs, as well as amounts that are reimbursed by insurance or other means.
The credit is nonrefundable, which means it may be claimed only up to the amount
of the claimant's tax liability.
Additional child and dependent care tax credit
Under current law, an individual who is eligible for and claims the federal child
and dependent care income tax credit may claim 50 percent of the same amount as
a nonrefundable credit on his or her Wisconsin income tax return. The Wisconsin
credit may not be claimed by a part-year resident or nonresident of this state. Under
the bill, an individual who is eligible for and claims the federal child and dependent
care income tax credit may claim 100 percent of the same amount as a nonrefundable
credit on his or her Wisconsin income tax return.
For further information see the state and local fiscal estimate, which will be
printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB1013,1
1Section
1. 20.005 (3) (schedule) of the statutes: at the appropriate place, insert
2the following amounts for the purposes indicated:
-
See PDF for table AB1013,2
1Section
2. 20.255 (2) (cc) of the statutes is amended to read:
AB1013,9,42
20.255
(2) (cc)
Bilingual-bicultural education aids English learner categorical
3aid. The amounts in the schedule for
bilingual-bicultural education programs aid 4under
subch. VII of ch. 115 s. 115.995.
AB1013,3
5Section
3. 20.255 (2) (cd) of the statutes is created to read:
AB1013,9,76
20.255
(2) (cd)
Water filtration grants. The amounts in the schedule for grants
7to school districts under s. 115.335.
AB1013,4
8Section
4. 20.255 (2) (ch) of the statutes is created to read:
AB1013,9,119
20.255
(2) (ch)
Capacity-building grants for licensed educators. The amounts
10in the schedule for grants to increase licensure of bilingual teachers and teachers of
11English as a 2nd language under s. 115.958.
AB1013,5
12Section
5. 20.255 (2) (co) of the statutes is created to read:
AB1013,10,2
120.255
(2) (co)
Supplemental nutrition aid. A sum sufficient for payments
2under s. 115.342.
AB1013,6
3Section
6. 20.255 (2) (cv) of the statutes is created to read:
AB1013,10,54
20.255
(2) (cv)
Driver education aid. The amounts in the schedule for driver
5education aid under s. 121.42.
AB1013,7
6Section
7. 20.255 (2) (da) of the statutes is amended to read:
AB1013,10,97
20.255
(2) (da)
Aid for school mental Mental health programs and pupil
8wellness aid. The amounts in the schedule for aid to
school districts and independent
9charter schools employ, hire, and retain pupil services professionals under s. 115.364.
AB1013,8
10Section
8. 20.255 (2) (de) of the statutes is created to read:
AB1013,10,1211
20.255
(2) (de)
Aid for reading services professionals. The amounts in the
12schedule for aid under s. 115.3635.
AB1013,9
13Section
9. 20.255 (2) (dh) of the statutes is created to read:
AB1013,10,1514
20.255
(2) (dh)
Community engagement grants; urban school districts. The
15amounts in the schedule for community engagement grants under s. 115.457.
AB1013,10
16Section
10. 20.255 (2) (di) of the statutes is created to read:
AB1013,10,1817
20.255
(2) (di)
Principal training and support; urban school districts. The
18amounts in the schedule for grants under s. 115.28 (66).
AB1013,11
19Section
11. 20.255 (2) (dj) of the statutes is amended to read:
AB1013,10,2220
20.255
(2) (dj)
Summer school programs; grants; urban school districts
. The
21amounts in the schedule for grants to school
boards
districts for summer school
grant 22programs under s. 115.447.
AB1013,12
23Section
12. 20.255 (2) (dk) of the statutes is created to read:
AB1013,11,3
120.255
(2) (dk)
Out-of-school time programs; grants. As a continuing
2appropriation, the amounts in the schedule for out-of-school time program grants
3under s. 115.449.
AB1013,13
4Section 13
. 20.255 (2) (dm) of the statutes is created to read:
AB1013,11,65
20.255
(2) (dm)
Early childhood education grants; urban school districts. The
6amounts in the schedule for early childhood education grants under s. 115.442.
AB1013,14
7Section
14. 20.255 (2) (dn) of the statutes is created to read:
AB1013,11,108
20.255
(2) (dn)
Computer science licensure; grants. The amounts in the
9schedule for grants under s. 115.435 to assist school district employees in obtaining
10licenses or permits to teach computer science.
AB1013,15
11Section
15. 20.255 (2) (dv) of the statutes is created to read:
AB1013,11,1312
20.255
(2) (dv)
Lead testing and remediation; grants. As a continuing
13appropriation, the amounts in the schedule for grants under s. 115.456.
AB1013,16
14Section
16. 20.835 (2) (cd) of the statutes is created to read:
AB1013,11,1615
20.835
(2) (cd)
Tax rebate for 2022. A sum sufficient to make the payments
16approved under 2021 Wisconsin Act .... (this act), section 84 (1
).
AB1013,17
17Section 17
. 71.07 (8p) of the statutes is created to read:
AB1013,11,1818
71.07
(8p) Family caregiver tax credit. (a)
Definitions. In this subsection:
AB1013,11,2019
1. “Claimant" means an individual who files a claim under this subsection for
20amounts paid for qualified expenses to benefit a qualified family member.
AB1013,11,2121
2. “Physician” has the meaning given in s. 36.60 (1) (b).
AB1013,11,2422
3. “Qualified expenses” means amounts paid by a claimant in the year to which
23the claim relates for items that relate directly to the care or support of a qualified
24family member, including the following:
AB1013,12,2
1a. The improvement or alteration of the claimant's primary residence to enable
2or assist the qualified family member to be mobile, safe, or independent.
AB1013,12,43
b. The purchase or lease of equipment to enable or assist the qualified family
4member to carry out one or more activities of daily living.
AB1013,12,85
c. The acquisition of goods or services, or support, to assist the claimant in
6caring for the qualified family member, including employing a home care aide or
7personal care attendant, adult day care, specialized transportation, legal or financial
8services, or assistive care technology.
AB1013,12,109
4. “Qualified family member” means an individual to whom all of the following
10apply:
AB1013,12,1211
a. The individual is at least 18 years of age during the taxable year to which
12the claim relates.
AB1013,12,1413
b. The individual requires assistance with one or more daily living activities,
14as certified in writing by a physician.
AB1013,12,1515
c. The individual is the claimant's family member, as defined in s. 46.2805 (6m).
AB1013,12,1916
(b)
Filing claims. For taxable years beginning after December 31, 2021, and
17subject to the limitations provided in this subsection, a claimant may claim as a
18credit against the tax imposed under s. 71.02, up to the amount of those taxes, 50
19percent of the claimant's qualified expenses.
AB1013,13,320
(c)
Limitations. 1. Subject to subds. 2. and 3., the maximum credit that may
21be claimed under this subsection for each taxable year with regard to a particular
22qualified family member is $500 or, if a claimant is married and filing a separate
23return, $250. If more than one individual may file a claim under this subsection for
24a particular qualified family member, the maximum credit specified in this
25subdivision shall be apportioned among all eligible claimants based on the ratio of
1a claimant's qualified expenses to the total amount of all qualified expenses incurred
2on behalf of that particular qualified family member, as determined by the
3department.
AB1013,13,94
2. If the claimant is married and filing jointly and the couple's federal adjusted
5gross income in the taxable year exceeds $170,000, no credit may be claimed under
6this subsection. If the claimant is married and filing jointly and the couple's federal
7adjusted gross income in the taxable year exceeds $150,000, but does not exceed
8$170,000, the credit claimed under this subsection may not exceed the amount
9determined as follows:
AB1013,13,1110
a. Determine the amount allowed under par. (b) without regard to this
11subdivision but with regard to subd. 1.
AB1013,13,1212
b. Subtract $150,000 from the couple's federal adjusted gross income.
AB1013,13,1313
c. Divide the amount determined under subd. 2. b. by $20,000.
AB1013,13,1514
d. Multiply the amount determined under subd. 2. a. by the amount determined
15under subd. 2. c.
AB1013,13,1716
e. Subtract the amount determined under subd. 2. d. from the amount
17determined under subd. 2. a.
AB1013,13,2418
3. If the claimant files as a single individual or head of household, or is married
19and files separately, and the claimant's federal adjusted gross income in the taxable
20year exceeds $85,000, no credit may be claimed under this subsection. If the claimant
21files as a single individual or head of household, or is married and files separately,
22and the claimant's federal adjusted gross income in the taxable year exceeds $75,000,
23but does not exceed $85,000, the credit claimed under this subsection may not exceed
24the amount determined as follows:
AB1013,14,2
1a. Determine the amount allowed under par. (b) without regard to this
2subdivision but with regard to subd. 1.
AB1013,14,33
b. Subtract $75,000 from the claimant's federal adjusted gross income.
AB1013,14,44
c. Divide the amount determined under subd. 3. b. by $10,000.
AB1013,14,65
d. Multiply the amount determined under subd. 3. a. by the amount determined
6under subd. 3. c.
AB1013,14,87
e. Subtract the amount determined under subd. 3. d. from the amount
8determined under subd. 3. a.
AB1013,14,109
4. No credit may be allowed under this subsection unless it is claimed within
10the period specified under s. 71.75 (2).
AB1013,14,1211
5. No credit may be claimed under this subsection by nonresidents or part-year
12residents of this state.
AB1013,14,1313
6. Qualified expenses may not include any of the following:
AB1013,14,1414
a. General food, clothing, or transportation expenses.
AB1013,14,1615
b. Ordinary household maintenance or repair expenses that are not directly
16related or necessary for the care of the qualified family member.
AB1013,14,1717
c. Any amount that is paid or reimbursed by insurance or other means.
AB1013,14,2018
7. No credit may be allowed under this subsection for a taxable year covering
19a period of less than 12 months, except for a taxable year closed by reason of the death
20of the taxpayer.