AB1013: Bill Text

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 Section 1. 20.005 (3) (schedule) of the statutes: at the appropriate place, insert the following amounts for the purposes indicated: - See PDF for table

AB1013,2 Section 2. 20.255 (2) (cc) of the statutes is amended to read:

AB1013,9,4 20.255 (2) (cc) Bilingual-bicultural education aids English learner categorical aid. The amounts in the schedule for bilingual-bicultural education programs aid under subch. VII of ch. 115 s. 115.995.

AB1013,3 Section 3. 20.255 (2) (cd) of the statutes is created to read:

AB1013,9,7 20.255 (2) (cd) Water filtration grants. The amounts in the schedule for grants to school districts under s. 115.335.

AB1013,4 Section 4. 20.255 (2) (ch) of the statutes is created to read:

AB1013,9,11 20.255 (2) (ch) Capacity-building grants for licensed educators. The amounts in the schedule for grants to increase licensure of bilingual teachers and teachers of English as a 2nd language under s. 115.958.

AB1013,5 Section 5. 20.255 (2) (co) of the statutes is created to read:

AB1013,10,2 20.255 (2) (co) Supplemental nutrition aid. A sum sufficient for payments under s. 115.342.

AB1013,6 Section 6. 20.255 (2) (cv) of the statutes is created to read:

AB1013,10,5 20.255 (2) (cv) Driver education aid. The amounts in the schedule for driver education aid under s. 121.42.

AB1013,7 Section 7. 20.255 (2) (da) of the statutes is amended to read:

AB1013,10,9 20.255 (2) (da) Aid for school mental Mental health programs and pupil wellness aid. The amounts in the schedule for aid to school districts and independent charter schools employ, hire, and retain pupil services professionals under s. 115.364.

AB1013,8 Section 8. 20.255 (2) (de) of the statutes is created to read:

AB1013,10,12 20.255 (2) (de) Aid for reading services professionals. The amounts in the schedule for aid under s. 115.3635.

AB1013,9 Section 9. 20.255 (2) (dh) of the statutes is created to read:

AB1013,10,15 20.255 (2) (dh) Community engagement grants; urban school districts. The amounts in the schedule for community engagement grants under s. 115.457.

AB1013,10 Section 10. 20.255 (2) (di) of the statutes is created to read:

AB1013,10,18 20.255 (2) (di) Principal training and support; urban school districts. The amounts in the schedule for grants under s. 115.28 (66).

AB1013,11 Section 11. 20.255 (2) (dj) of the statutes is amended to read:

AB1013,10,22 20.255 (2) (dj) Summer school programs; grants; urban school districts . The amounts in the schedule for grants to school boards districts for summer school grant programs under s. 115.447.

AB1013,12 Section 12. 20.255 (2) (dk) of the statutes is created to read:

AB1013,11,3 20.255 (2) (dk) Out-of-school time programs; grants. As a continuing appropriation, the amounts in the schedule for out-of-school time program grants under s. 115.449.

AB1013,13 Section 13 . 20.255 (2) (dm) of the statutes is created to read:

AB1013,11,6 20.255 (2) (dm) Early childhood education grants; urban school districts. The amounts in the schedule for early childhood education grants under s. 115.442.

AB1013,14 Section 14. 20.255 (2) (dn) of the statutes is created to read:

AB1013,11,10 20.255 (2) (dn) Computer science licensure; grants. The amounts in the schedule for grants under s. 115.435 to assist school district employees in obtaining licenses or permits to teach computer science.

AB1013,15 Section 15. 20.255 (2) (dv) of the statutes is created to read:

AB1013,11,13 20.255 (2) (dv) Lead testing and remediation; grants. As a continuing appropriation, the amounts in the schedule for grants under s. 115.456.

AB1013,16 Section 16. 20.835 (2) (cd) of the statutes is created to read:

AB1013,11,16 20.835 (2) (cd) Tax rebate for 2022. A sum sufficient to make the payments approved under 2021 Wisconsin Act .... (this act), section 84 (1 ).

AB1013,17 Section 17 . 71.07 (8p) of the statutes is created to read:

AB1013,11,18 71.07 (8p) Family caregiver tax credit. (a) Definitions. In this subsection:

AB1013,11,20 1. “Claimant" means an individual who files a claim under this subsection for amounts paid for qualified expenses to benefit a qualified family member.

AB1013,11,21 2. “Physician” has the meaning given in s. 36.60 (1) (b).

AB1013,11,24 3. “Qualified expenses” means amounts paid by a claimant in the year to which the claim relates for items that relate directly to the care or support of a qualified family member, including the following:

AB1013,12,2 a. The improvement or alteration of the claimant's primary residence to enable or assist the qualified family member to be mobile, safe, or independent.

AB1013,12,4 b. The purchase or lease of equipment to enable or assist the qualified family member to carry out one or more activities of daily living.

AB1013,12,8 c. The acquisition of goods or services, or support, to assist the claimant in caring for the qualified family member, including employing a home care aide or personal care attendant, adult day care, specialized transportation, legal or financial services, or assistive care technology.

AB1013,12,10 4. “Qualified family member” means an individual to whom all of the following apply:

AB1013,12,12 a. The individual is at least 18 years of age during the taxable year to which the claim relates.

AB1013,12,14 b. The individual requires assistance with one or more daily living activities, as certified in writing by a physician.

AB1013,12,15 c. The individual is the claimant's family member, as defined in s. 46.2805 (6m).

AB1013,12,19 (b) Filing claims. For taxable years beginning after December 31, 2021, and subject to the limitations provided in this subsection, a claimant may claim as a credit against the tax imposed under s. 71.02, up to the amount of those taxes, 50 percent of the claimant's qualified expenses.

AB1013,13,3 (c) Limitations. 1. Subject to subds. 2. and 3., the maximum credit that may be claimed under this subsection for each taxable year with regard to a particular qualified family member is $500 or, if a claimant is married and filing a separate return, $250. If more than one individual may file a claim under this subsection for a particular qualified family member, the maximum credit specified in this subdivision shall be apportioned among all eligible claimants based on the ratio of a claimant's qualified expenses to the total amount of all qualified expenses incurred on behalf of that particular qualified family member, as determined by the department.

AB1013,13,9 2. If the claimant is married and filing jointly and the couple's federal adjusted gross income in the taxable year exceeds $170,000, no credit may be claimed under this subsection. If the claimant is married and filing jointly and the couple's federal adjusted gross income in the taxable year exceeds $150,000, but does not exceed $170,000, the credit claimed under this subsection may not exceed the amount determined as follows:

AB1013,13,11 a. Determine the amount allowed under par. (b) without regard to this subdivision but with regard to subd. 1.

AB1013,13,12 b. Subtract $150,000 from the couple's federal adjusted gross income.

AB1013,13,13 c. Divide the amount determined under subd. 2. b. by $20,000.

AB1013,13,15 d. Multiply the amount determined under subd. 2. a. by the amount determined under subd. 2. c.

AB1013,13,17 e. Subtract the amount determined under subd. 2. d. from the amount determined under subd. 2. a.

AB1013,13,24 3. If the claimant files as a single individual or head of household, or is married and files separately, and the claimant's federal adjusted gross income in the taxable year exceeds $85,000, no credit may be claimed under this subsection. If the claimant files as a single individual or head of household, or is married and files separately, and the claimant's federal adjusted gross income in the taxable year exceeds $75,000, but does not exceed $85,000, the credit claimed under this subsection may not exceed the amount determined as follows:

AB1013,14,2 a. Determine the amount allowed under par. (b) without regard to this subdivision but with regard to subd. 1.

AB1013,14,3 b. Subtract $75,000 from the claimant's federal adjusted gross income.

AB1013,14,4 c. Divide the amount determined under subd. 3. b. by $10,000.

AB1013,14,6 d. Multiply the amount determined under subd. 3. a. by the amount determined under subd. 3. c.

AB1013,14,8 e. Subtract the amount determined under subd. 3. d. from the amount determined under subd. 3. a.

AB1013,14,10 4. No credit may be allowed under this subsection unless it is claimed within the period specified under s. 71.75 (2).

AB1013,14,12 5. No credit may be claimed under this subsection by nonresidents or part-year residents of this state.

AB1013,14,13 6. Qualified expenses may not include any of the following:

AB1013,14,14 a. General food, clothing, or transportation expenses.

AB1013,14,16 b. Ordinary household maintenance or repair expenses that are not directly related or necessary for the care of the qualified family member.

AB1013,14,17 c. Any amount that is paid or reimbursed by insurance or other means.

AB1013,14,20 7. No credit may be allowed under this subsection for a taxable year covering a period of less than 12 months, except for a taxable year closed by reason of the death of the taxpayer.

AB1013,14,22 (d) Administration. Subsection (9e) (d), to the extent that it applies to the credit under that subsection, applies to the credit under this subsection.

AB1013,18 Section 18. 71.07 (9g) (b) of the statutes, as created by 2021 Wisconsin Act 58, is amended to read:

AB1013,15,6 71.07 (9g) (b) Filing claims. For taxable years beginning after December 31, 2021, and subject to the limitations provided in this subsection, a claimant may claim as a credit against the tax imposed under s. 71.02, up to the amount of those taxes, an amount equal to 50 100 percent of the federal child and dependent care tax credit claimed by the claimant on his or her federal income tax return for the taxable year to which the claim under this subsection relates.

AB1013,19 Section 19 . 71.10 (4) (hd) of the statutes is created to read:

AB1013,15,8 71.10 (4) (hd) Family caregiver tax credit under s. 71.07 (8p).

AB1013,20 Section 20. 115.28 (66) of the statutes is created to read:

AB1013,15,15 115.28 (66) Principal training and support; urban school districts. Annually, award a grant to a nonprofit organization or an urban school district for the purpose of providing training, coaching, and professional support to principals employed by urban school districts. For purposes of this subsection, an “urban school district” is a school district that, in the previous school year, had a membership of at least 18,000 pupils.

AB1013,21 Section 21. 115.335 of the statutes is created to read: