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SB956,12,1916 (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.
SB956,13,320 (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.
SB956,13,94 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:
SB956,13,1110 a. Determine the amount allowed under par. (b) without regard to this
11subdivision but with regard to subd. 1.
SB956,13,1212 b. Subtract $150,000 from the couple's federal adjusted gross income.
SB956,13,1313 c. Divide the amount determined under subd. 2. b. by $20,000.
SB956,13,1514 d. Multiply the amount determined under subd. 2. a. by the amount determined
15under subd. 2. c.
SB956,13,1716 e. Subtract the amount determined under subd. 2. d. from the amount
17determined under subd. 2. a.
SB956,13,2418 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:
SB956,14,2
1a. Determine the amount allowed under par. (b) without regard to this
2subdivision but with regard to subd. 1.
SB956,14,33 b. Subtract $75,000 from the claimant's federal adjusted gross income.
SB956,14,44 c. Divide the amount determined under subd. 3. b. by $10,000.
SB956,14,65 d. Multiply the amount determined under subd. 3. a. by the amount determined
6under subd. 3. c.
SB956,14,87 e. Subtract the amount determined under subd. 3. d. from the amount
8determined under subd. 3. a.
SB956,14,109 4. No credit may be allowed under this subsection unless it is claimed within
10the period specified under s. 71.75 (2).
SB956,14,1211 5. No credit may be claimed under this subsection by nonresidents or part-year
12residents of this state.
SB956,14,1313 6. Qualified expenses may not include any of the following:
SB956,14,1414 a. General food, clothing, or transportation expenses.
SB956,14,1615 b. Ordinary household maintenance or repair expenses that are not directly
16related or necessary for the care of the qualified family member.
SB956,14,1717 c. Any amount that is paid or reimbursed by insurance or other means.
SB956,14,2018 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.
SB956,14,2221 (d) Administration. Subsection (9e) (d), to the extent that it applies to the credit
22under that subsection, applies to the credit under this subsection.
SB956,18 23Section 18. 71.07 (9g) (b) of the statutes, as created by 2021 Wisconsin Act 58,
24is amended to read:
SB956,15,6
171.07 (9g) (b) Filing claims. For taxable years beginning after December 31,
22021, and subject to the limitations provided in this subsection, a claimant may claim
3as a credit against the tax imposed under s. 71.02, up to the amount of those taxes,
4an amount equal to 50 100 percent of the federal child and dependent care tax credit
5claimed by the claimant on his or her federal income tax return for the taxable year
6to which the claim under this subsection relates.
SB956,19 7Section 19 . 71.10 (4) (hd) of the statutes is created to read:
SB956,15,88 71.10 (4) (hd) Family caregiver tax credit under s. 71.07 (8p).
SB956,20 9Section 20. 115.28 (66) of the statutes is created to read:
SB956,15,1510 115.28 (66) Principal training and support; urban school districts. Annually,
11award a grant to a nonprofit organization or an urban school district for the purpose
12of providing training, coaching, and professional support to principals employed by
13urban school districts. For purposes of this subsection, an “urban school district” is
14a school district that, in the previous school year, had a membership of at least 18,000
15pupils.
SB956,21 16Section 21. 115.335 of the statutes is created to read:
SB956,15,19 17115.335 Water filtration grants. (1) Beginning in the 2022-23 school year,
18the department shall award grants to school districts to purchase water bottle filling
19equipment that includes a water filtration component.
SB956,15,21 20(2) The department may promulgate rules to implement and administer this
21section.
SB956,22 22Section 22 . 115.341 of the statutes is amended to read:
SB956,16,7 23115.341 School breakfast program. (1) From the appropriation under s.
2420.255 (2) (cm), the state superintendent shall reimburse each school board, each
25operator of a charter school under s. 118.40 (2r) or (2x), each operator of a residential

1care center for children and youth, as defined in s. 115.76 (14g), the director of the
2program under s. 115.52, and the director of the center under s. 115.525
15 cents for
3each breakfast served at a school, as defined in 7 CFR 220.2, that meets the
4requirements of 7 CFR 220.8 or 220.8a, whichever is applicable, and shall reimburse
5each governing body of a private school or tribal school 15 cents for each breakfast
6served at the private school or tribal school that meets the requirements of 7 CFR
7220.8
or 220.8a, whichever is applicable.
SB956,16,12 8(2) If the appropriation under s. 20.255 (2) (cm) in any fiscal year is insufficient
9to pay the full amount of aid under this section, the state superintendent shall
10prorate state aid payments among the school boards, operators, directors, and
11governing bodies of private schools and tribal schools entitled to the aid under sub.
12(1)
.
SB956,23 13Section 23. 115.341 (3) of the statutes is created to read:
SB956,16,2014 115.341 (3) Notwithstanding sub. (1), the state superintendent may not
15reimburse the operator of a charter school under s. 118.40 (2r) or (2x), the operator
16of a residential care center for children and youth, as defined in s. 115.76 (14g), the
17director of the program under s. 115.52, the director of the center under s. 115.525,
18or the governing body of a private or tribal school for any breakfasts served at a
19school, as defined in 7 CFR 220.2, during the prior school year if the school ceased
20operations during that prior school year.
SB956,24 21Section 24. 115.342 of the statutes is created to read:
SB956,16,22 22115.342 Supplemental nutrition aid. (1) Definitions. In this section:
SB956,17,223 (a) “Educational agency” means a school board, an operator of a charter school
24under s. 118.40 (2r) or (2x), a private school, a tribal school, an operator of a
25residential care center for children and youth, as defined in s. 115.76 (14g), the

1director of the program under s. 115.52, and the director of the center under s.
2115.525.
SB956,17,43 (b) “Eligible pupil” means a pupil who satisfies the income eligibility criteria
4for a reduced-price lunch under 42 USC 1758 (b) (1) (A).
SB956,17,55 (c) “Federal school breakfast program” means the program under 42 USC 1773.
SB956,17,76 (d) “Federal school lunch program” means the program under 42 USC 1751 to
71769j.
SB956,17,108 (e) “Reimbursement amount” means the national average payment rate for a
9school meal, as announced by the food and nutrition service of the federal
10department of agriculture in the federal register.
SB956,17,1311 (f) “School meal” means a school lunch made available under the federal school
12lunch program, a meal supplement made available under the federal school lunch
13program, or a breakfast made available under the federal school breakfast program.
SB956,17,15 14(2) Eligibility. An educational agency is eligible for payments under this
15section if the educational agency does not charge eligible pupils for school meals.
SB956,17,18 16(3) Annual payment. From the appropriation under s. 20.255 (2) (co), in the
172022-23 school year and each school year thereafter, the state superintendent shall
18pay to each educational agency the sum of the following amounts:
SB956,17,2419 (a) The number of school lunches the educational agency provided to eligible
20pupils under the federal school lunch program in the previous school year multiplied
21by the difference between the reimbursement amount in the previous school year for
22a school lunch provided to an eligible pupil and the reimbursement amount in the
23previous school year for a school lunch provided to a pupil who satisfies the income
24eligibility for a free lunch under the federal school lunch program.
SB956,18,6
1(b) The number of breakfasts the educational agency provided to eligible pupils
2under the federal school breakfast program in the previous school year multiplied by
3the difference between the reimbursement amount in the previous school year for a
4breakfast provided to an eligible pupil and the reimbursement amount in the
5previous school year for a breakfast provided to a pupil who satisfies the income
6eligibility for a free breakfast under the federal school breakfast program.
SB956,18,137 (c) The number of meal supplements the educational agency provided to
8eligible pupils under the federal school lunch program in the previous school year
9multiplied by the difference between the reimbursement amount in the previous
10school year for a reduced-price meal supplement provided to an eligible pupil and
11the reimbursement amount in the previous school year for a meal supplement
12provided to a pupil who satisfies the income eligibility for a free meal supplement
13under the federal school lunch program.
SB956,25 14Section 25. 115.3635 of the statutes is created to read:
SB956,18,22 15115.3635 Aid for reading services professionals. (1) Beginning in the
162022-23 school year and annually thereafter, the department shall, subject to sub.
17(2), from the appropriation under s. 20.255 (2) (de), reimburse a school board, the
18operator of a charter school under s. 118.40 (2r) or (2x), or the governing body of a
19private school participating in a program under s. 118.60 or 119.23 for an amount
20equal to expenditures made by the school board, operator, or governing body in the
21preceding school year to employ, hire, or retain reading teachers and reading
22specialists.
SB956,19,2 23(2) If the appropriation under s. 20.255 (2) (de) in any fiscal year is insufficient
24to pay the full amount of aid under sub. (1), the department shall prorate the
25payments among the school boards, operators of charter schools under s. 118.40 (2r)

1and (2x), and governing bodies of private schools participating in programs under ss.
2118.60 and 119.23 that are eligible for the aid.
SB956,19,4 3(3) The department may promulgate rules to implement and administer this
4section.
SB956,26 5Section 26. 115.364 (title) of the statutes is amended to read:
SB956,19,7 6115.364 (title) Aid for school mental Mental health programs and pupil
7wellness aid
.
SB956,27 8Section 27. 115.364 (1) (intro.) of the statutes is renumbered 115.364 (1) and
9amended to read:
SB956,19,1110 115.364 (1) In this section:, “ pupil services professional” means a school
11counselor, school social worker, school psychologist, or school nurse.
SB956,28 12Section 28. 115.364 (1) (a), (am), and (b) of the statutes are repealed.
SB956,29 13Section 29. 115.364 (2) (a) (intro.) and 1. of the statutes are consolidated,
14renumbered 115.364 (2) (a) and amended to read:
SB956,19,2515 115.364 (2) (a) Beginning in the 2018-19 2022-23 school year and annually
16thereafter, the state superintendent shall do all of the following: 1. Subject, subject
17to par. (b), from the appropriation under s. 20.255 (2) (da), pay to an eligible
18reimburse a school district board, the operator of a charter school established under
19s. 118.40 (2r) or (2x), or the governing body of a private school participating in a
20program under s. 118.60 or 119.23 for
an amount equal to 50 percent of the amount
21by which the school district increased its
expenditures made by the school board,
22operator, or governing body
in the preceding school year to employ, hire, or retain
23social workers over the amount it expended in the school year immediately preceding
24the preceding school year to employ, hire, or retain social workers
pupil services
25professionals
.
SB956,30
1Section 30. 115.364 (2) (a) 2. and 3. of the statutes are repealed.
SB956,31 2Section 31. 115.364 (2) (b) 1. of the statutes is renumbered 115.364 (2) (b) and
3amended to read:
SB956,20,94 115.364 (2) (b) If the appropriation under s. 20.255 (2) (da) in any fiscal year
5is insufficient to pay the full amount of aid under par. (a), the state superintendent
6shall prorate state aid payments among the school districts, private schools, and
7independent charter schools
boards, operators of charter schools established under
8s. 118.40 (2r) and (2x), and governing bodies of private schools participating in
9programs under ss. 118.60 and 119.23 that are
eligible for the aid.
SB956,32 10Section 32. 115.364 (2) (b) 2. of the statutes is repealed.
SB956,33 11Section 33. 115.437 (2) (a) of the statutes is amended to read:
SB956,20,2012 115.437 (2) (a) Except as provided in par. (b), annually on the 4th Monday of
13March, the department shall pay to each school district an amount equal to the
14average of the number of pupils enrolled in the school district in the current and 2
15preceding school years multiplied by $75 in the 2013-14 school year, by $150 in the
162014-15 and 2015-16 school years, by $250 in the 2016-17 school year, by $450 in
17the 2017-18 school year, by $654 in the 2018-19 school year, by $679 and $63 $742
18in the 2019-20, 2020-21, and 2021-22 school years, and by $870 in each school year
19thereafter. The department shall make the payments from the appropriation under
20s. 20.255 (2) (aq).
SB956,34 21Section 34 . 115.442 of the statutes is created to read:
SB956,20,23 22115.442 Early childhood education grants; urban school districts. (1)
23In this section:
SB956,21,224 (a) “Early childhood education program” means a program provided by an
25urban school district to enhance learning opportunities for young children residing

1in the urban school district and to prepare those children for entry into the
2elementary grades.
SB956,21,53 (b) “Eligible child” means a child who resides in an urban school district that
4provides an early childhood education program and who meets any of the following
5criteria:
SB956,21,76 1. The child is 3 years old on or before September 1 in the year the child proposes
7to attend the early childhood education program.
SB956,21,128 2. The child is less than 3 years old on or before September 1 in the year the
9child proposes to attend the early childhood education program, and the child is
10eligible to attend the early childhood education program under procedures,
11conditions, and standards the school board of the urban school district prescribes for
12early admission to the early childhood education program.
SB956,21,1313 (c) “Pupils enrolled” has the meaning given in s. 121.004 (7).
SB956,21,1514 (d) “Urban school district” means a school district that, in the previous school
15year, had a membership of at least 18,000 pupils.
SB956,21,18 16(2) An urban school district may annually submit to the department a
17statement that the urban school district is interested in receiving a grant award
18under this section.
SB956,21,22 19(3) From the appropriation under s. 20.255 (2) (dm), beginning in the 2022-23
20school year, the department shall annually award a grant in an amount determined
21under sub. (4) to an urban school district under sub. (2) that provides, or that will use
22the grant award to implement, an early childhood education program.
SB956,22,5 23(4) Subject to sub. (6), the department shall award a grant under sub. (3) to an
24urban school district in the amount of $1,000 per eligible child who, in the current
25school year, attends the urban school district's early childhood education program.

1The urban school district shall report to the department the number of eligible
2children attending the urban school district's early childhood education program on
3the 3rd Friday of September in the current school year, and the department shall
4calculate the amount of the urban school district's grant award based on the
5attendance on that date.
SB956,22,12 6(5) An urban school district that receives a grant under this section shall use
7the grant moneys to develop, implement, and administer a new or expanded early
8childhood education program, and the urban school district shall ensure that its
9early childhood education program meets the licensing requirements for child care
10centers established by the department of children and families, including staff to
11child ratios, required for participation in the quality rating system under s. 49.155
12(6) (e).
SB956,22,16 13(6) (a) If the appropriation under s. 20.255 (2) (dm) in any fiscal year is
14insufficient to pay the full amount under sub. (4) to all urban school districts entitled
15to receive grants under this section, the department shall prorate the payments
16among those urban school districts.
SB956,22,2117 (b) If, after the department makes the payments to urban school districts
18required under sub. (4), moneys remain in the appropriation account under s. 20.255
19(2) (dm) for the fiscal year, the department may distribute the balance of the funds
20remaining in that appropriation account to any of those urban school districts in
21amounts determined by the department.
SB956,35 22Section 35. 115.447 (title) of the statutes is amended to read:
SB956,22,23 23115.447 (title) Summer school programs; grants; urban school districts .
SB956,36 24Section 36. 115.447 (1) of the statutes is amended to read:
SB956,23,3
1115.447 (1) In this section, “eligible “urban school district” means a 1st class
2city
school district that, in the previous school year, had a membership of at least
318,000 pupils
.
SB956,37 4Section 37 . 115.447 (2) (intro.) of the statutes is amended to read:
SB956,23,75 115.447 (2) (intro.) Beginning in the 2018-19 2022-23 school year and in each
6year thereafter, from the appropriation under s. 20.255 (2) (dj), the department shall
7award grants to eligible urban school districts to do any of the following:
SB956,38 8Section 38 . 115.447 (2m) of the statutes is created to read:
SB956,23,139 115.447 (2m) Beginning in the 2022-23 school year and in each school year
10thereafter, the department shall allocate in each school year $2,000,000 for grants
11to an urban school district that is a 1st class city school district and shall allocate the
12remaining amount appropriated under s. 20.255 (2) (dj) equally among the urban
13school districts that are not 1st class city school districts.
SB956,39 14Section 39. 115.449 of the statutes is created to read:
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