SB956: Bill Text

SB956,12,19 (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.

SB956,13,3 (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.

SB956,13,9 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:

SB956,13,11 a. Determine the amount allowed under par. (b) without regard to this subdivision but with regard to subd. 1.

SB956,13,12 b. Subtract $150,000 from the couple's federal adjusted gross income.

SB956,13,13 c. Divide the amount determined under subd. 2. b. by $20,000.

SB956,13,15 d. Multiply the amount determined under subd. 2. a. by the amount determined under subd. 2. c.

SB956,13,17 e. Subtract the amount determined under subd. 2. d. from the amount determined under subd. 2. a.

SB956,13,24 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:

SB956,14,2 a. Determine the amount allowed under par. (b) without regard to this subdivision but with regard to subd. 1.

SB956,14,3 b. Subtract $75,000 from the claimant's federal adjusted gross income.

SB956,14,4 c. Divide the amount determined under subd. 3. b. by $10,000.

SB956,14,6 d. Multiply the amount determined under subd. 3. a. by the amount determined under subd. 3. c.

SB956,14,8 e. Subtract the amount determined under subd. 3. d. from the amount determined under subd. 3. a.

SB956,14,10 4. No credit may be allowed under this subsection unless it is claimed within the period specified under s. 71.75 (2).

SB956,14,12 5. No credit may be claimed under this subsection by nonresidents or part-year residents of this state.

SB956,14,13 6. Qualified expenses may not include any of the following:

SB956,14,14 a. General food, clothing, or transportation expenses.

SB956,14,16 b. Ordinary household maintenance or repair expenses that are not directly related or necessary for the care of the qualified family member.

SB956,14,17 c. Any amount that is paid or reimbursed by insurance or other means.

SB956,14,20 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.

SB956,14,22 (d) Administration. Subsection (9e) (d), to the extent that it applies to the credit under that subsection, applies to the credit under this subsection.

SB956,18 Section 18. 71.07 (9g) (b) of the statutes, as created by 2021 Wisconsin Act 58, is amended to read:

SB956,15,6 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.

SB956,19 Section 19 . 71.10 (4) (hd) of the statutes is created to read:

SB956,15,8 71.10 (4) (hd) Family caregiver tax credit under s. 71.07 (8p).

SB956,20 Section 20. 115.28 (66) of the statutes is created to read:

SB956,15,15 115.28 (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.

SB956,21 Section 21. 115.335 of the statutes is created to read:

SB956,15,19 115.335 Water filtration grants. (1) Beginning in the 2022-23 school year, the department shall award grants to school districts to purchase water bottle filling equipment that includes a water filtration component.

SB956,15,21 (2) The department may promulgate rules to implement and administer this section.

SB956,22 Section 22 . 115.341 of the statutes is amended to read:

SB956,16,7 115.341 School breakfast program. (1) From the appropriation under s. 20.255 (2) (cm), the state superintendent shall reimburse each school board, each operator of a charter school under s. 118.40 (2r) or (2x), each operator of a residential care center for children and youth, as defined in s. 115.76 (14g), the director of the program under s. 115.52, and the director of the center under s. 115.525 15 cents for each breakfast served at a school, as defined in 7 CFR 220.2, that meets the requirements of 7 CFR 220.8 or 220.8a, whichever is applicable, and shall reimburse each governing body of a private school or tribal school 15 cents for each breakfast served at the private school or tribal school that meets the requirements of 7 CFR 220.8 or 220.8a, whichever is applicable.

SB956,16,12 (2) If the appropriation under s. 20.255 (2) (cm) in any fiscal year is insufficient to pay the full amount of aid under this section, the state superintendent shall prorate state aid payments among the school boards, operators, directors, and governing bodies of private schools and tribal schools entitled to the aid under sub. (1).

SB956,23 Section 23. 115.341 (3) of the statutes is created to read:

SB956,16,20 115.341 (3) Notwithstanding sub. (1), the state superintendent may not reimburse the operator of a charter school under s. 118.40 (2r) or (2x), the operator of a residential care center for children and youth, as defined in s. 115.76 (14g), the director of the program under s. 115.52, the director of the center under s. 115.525, or the governing body of a private or tribal school for any breakfasts served at a school, as defined in 7 CFR 220.2, during the prior school year if the school ceased operations during that prior school year.

SB956,24 Section 24. 115.342 of the statutes is created to read:

SB956,16,22 115.342 Supplemental nutrition aid. (1) Definitions. In this section:

SB956,17,2 (a) “Educational agency” means a school board, an operator of a charter school under s. 118.40 (2r) or (2x), a private school, a tribal school, an operator of a residential care center for children and youth, as defined in s. 115.76 (14g), the director of the program under s. 115.52, and the director of the center under s. 115.525.

SB956,17,4 (b) “Eligible pupil” means a pupil who satisfies the income eligibility criteria for a reduced-price lunch under 42 USC 1758 (b) (1) (A).

SB956,17,5 (c) “Federal school breakfast program” means the program under 42 USC 1773.

SB956,17,7 (d) “Federal school lunch program” means the program under 42 USC 1751 to 1769j.

SB956,17,10 (e) “Reimbursement amount” means the national average payment rate for a school meal, as announced by the food and nutrition service of the federal department of agriculture in the federal register.

SB956,17,13 (f) “School meal” means a school lunch made available under the federal school lunch program, a meal supplement made available under the federal school lunch program, or a breakfast made available under the federal school breakfast program.

SB956,17,15 (2) Eligibility. An educational agency is eligible for payments under this section if the educational agency does not charge eligible pupils for school meals.

SB956,17,18 (3) Annual payment. From the appropriation under s. 20.255 (2) (co), in the 2022-23 school year and each school year thereafter, the state superintendent shall pay to each educational agency the sum of the following amounts:

SB956,17,24 (a) The number of school lunches the educational agency provided to eligible pupils under the federal school lunch program in the previous school year multiplied by the difference between the reimbursement amount in the previous school year for a school lunch provided to an eligible pupil and the reimbursement amount in the previous school year for a school lunch provided to a pupil who satisfies the income eligibility for a free lunch under the federal school lunch program.

SB956,18,6 (b) The number of breakfasts the educational agency provided to eligible pupils under the federal school breakfast program in the previous school year multiplied by the difference between the reimbursement amount in the previous school year for a breakfast provided to an eligible pupil and the reimbursement amount in the previous school year for a breakfast provided to a pupil who satisfies the income eligibility for a free breakfast under the federal school breakfast program.

SB956,18,13 (c) The number of meal supplements the educational agency provided to eligible pupils under the federal school lunch program in the previous school year multiplied by the difference between the reimbursement amount in the previous school year for a reduced-price meal supplement provided to an eligible pupil and the reimbursement amount in the previous school year for a meal supplement provided to a pupil who satisfies the income eligibility for a free meal supplement under the federal school lunch program.

SB956,25 Section 25. 115.3635 of the statutes is created to read:

SB956,18,22 115.3635 Aid for reading services professionals. (1) Beginning in the 2022-23 school year and annually thereafter, the department shall, subject to sub. (2), from the appropriation under s. 20.255 (2) (de), reimburse a school board, the operator of a charter school under s. 118.40 (2r) or (2x), or the governing body of a private school participating in a program under s. 118.60 or 119.23 for an amount equal to expenditures made by the school board, operator, or governing body in the preceding school year to employ, hire, or retain reading teachers and reading specialists.

SB956,19,2 (2) If the appropriation under s. 20.255 (2) (de) in any fiscal year is insufficient to pay the full amount of aid under sub. (1), the department shall prorate the payments among the school boards, operators of charter schools under s. 118.40 (2r) and (2x), and governing bodies of private schools participating in programs under ss. 118.60 and 119.23 that are eligible for the aid.

SB956,19,4 (3) The department may promulgate rules to implement and administer this section.

SB956,26 Section 26. 115.364 (title) of the statutes is amended to read:

SB956,19,7 115.364 (title) Aid for school mental Mental health programs and pupil wellness aid.

SB956,27 Section 27. 115.364 (1) (intro.) of the statutes is renumbered 115.364 (1) and amended to read:

SB956,19,11 115.364 (1) In this section:, “ pupil services professional” means a school counselor, school social worker, school psychologist, or school nurse.

SB956,28 Section 28. 115.364 (1) (a), (am), and (b) of the statutes are repealed.

SB956,29 Section 29. 115.364 (2) (a) (intro.) and 1. of the statutes are consolidated, renumbered 115.364 (2) (a) and amended to read:

SB956,19,25 115.364 (2) (a) Beginning in the 2018-19 2022-23 school year and annually thereafter, the state superintendent shall do all of the following: 1. Subject, subject to par. (b), from the appropriation under s. 20.255 (2) (da), pay to an eligible reimburse a school district board, the operator of a charter school established under s. 118.40 (2r) or (2x), or the governing body of a private school participating in a program under s. 118.60 or 119.23 for an amount equal to 50 percent of the amount by which the school district increased its expenditures made by the school board, operator, or governing body in the preceding school year to employ, hire, or retain social workers over the amount it expended in the school year immediately preceding the preceding school year to employ, hire, or retain social workers pupil services professionals.

SB956,30 Section 30. 115.364 (2) (a) 2. and 3. of the statutes are repealed.

SB956,31 Section 31. 115.364 (2) (b) 1. of the statutes is renumbered 115.364 (2) (b) and amended to read:

SB956,20,9 115.364 (2) (b) If the appropriation under s. 20.255 (2) (da) in any fiscal year is insufficient to pay the full amount of aid under par. (a), the state superintendent shall prorate state aid payments among the school districts, private schools, and independent charter schools boards, operators of charter schools established under s. 118.40 (2r) and (2x), and governing bodies of private schools participating in programs under ss. 118.60 and 119.23 that are eligible for the aid.

SB956,32 Section 32. 115.364 (2) (b) 2. of the statutes is repealed.

SB956,33 Section 33. 115.437 (2) (a) of the statutes is amended to read:

SB956,20,20 115.437 (2) (a) Except as provided in par. (b), annually on the 4th Monday of March, the department shall pay to each school district an amount equal to the average of the number of pupils enrolled in the school district in the current and 2 preceding school years multiplied by $75 in the 2013-14 school year, by $150 in the 2014-15 and 2015-16 school years, by $250 in the 2016-17 school year, by $450 in the 2017-18 school year, by $654 in the 2018-19 school year, by $679 and $63 $742 in the 2019-20, 2020-21, and 2021-22 school years, and by $870 in each school year thereafter. The department shall make the payments from the appropriation under s. 20.255 (2) (aq).

SB956,34 Section 34 . 115.442 of the statutes is created to read:

SB956,20,23 115.442 Early childhood education grants; urban school districts. (1) In this section:

SB956,21,2 (a) “Early childhood education program” means a program provided by an urban school district to enhance learning opportunities for young children residing in the urban school district and to prepare those children for entry into the elementary grades.

SB956,21,5 (b) “Eligible child” means a child who resides in an urban school district that provides an early childhood education program and who meets any of the following criteria:

SB956,21,7 1. The child is 3 years old on or before September 1 in the year the child proposes to attend the early childhood education program.

SB956,21,12 2. The child is less than 3 years old on or before September 1 in the year the child proposes to attend the early childhood education program, and the child is eligible to attend the early childhood education program under procedures, conditions, and standards the school board of the urban school district prescribes for early admission to the early childhood education program.

SB956,21,13 (c) “Pupils enrolled” has the meaning given in s. 121.004 (7).

SB956,21,15 (d) “Urban school district” means a school district that, in the previous school year, had a membership of at least 18,000 pupils.

SB956,21,18 (2) An urban school district may annually submit to the department a statement that the urban school district is interested in receiving a grant award under this section.

SB956,21,22 (3) From the appropriation under s. 20.255 (2) (dm), beginning in the 2022-23 school year, the department shall annually award a grant in an amount determined under sub. (4) to an urban school district under sub. (2) that provides, or that will use the grant award to implement, an early childhood education program.

SB956,22,5 (4) Subject to sub. (6), the department shall award a grant under sub. (3) to an urban school district in the amount of $1,000 per eligible child who, in the current school year, attends the urban school district's early childhood education program. The urban school district shall report to the department the number of eligible children attending the urban school district's early childhood education program on the 3rd Friday of September in the current school year, and the department shall calculate the amount of the urban school district's grant award based on the attendance on that date.

SB956,22,12 (5) An urban school district that receives a grant under this section shall use the grant moneys to develop, implement, and administer a new or expanded early childhood education program, and the urban school district shall ensure that its early childhood education program meets the licensing requirements for child care centers established by the department of children and families, including staff to child ratios, required for participation in the quality rating system under s. 49.155 (6) (e).

SB956,22,16 (6) (a) If the appropriation under s. 20.255 (2) (dm) in any fiscal year is insufficient to pay the full amount under sub. (4) to all urban school districts entitled to receive grants under this section, the department shall prorate the payments among those urban school districts.

SB956,22,21 (b) If, after the department makes the payments to urban school districts required under sub. (4), moneys remain in the appropriation account under s. 20.255 (2) (dm) for the fiscal year, the department may distribute the balance of the funds remaining in that appropriation account to any of those urban school districts in amounts determined by the department.

SB956,35 Section 35. 115.447 (title) of the statutes is amended to read:

SB956,22,23 115.447 (title) Summer school programs; grants; urban school districts .

SB956,36 Section 36. 115.447 (1) of the statutes is amended to read:

SB956,23,3 115.447 (1) In this section, “eligible “urban school district” means a 1st class city school district that, in the previous school year, had a membership of at least 18,000 pupils.

SB956,37 Section 37 . 115.447 (2) (intro.) of the statutes is amended to read:

SB956,23,7 115.447 (2) (intro.) Beginning in the 2018-19 2022-23 school year and in each year thereafter, from the appropriation under s. 20.255 (2) (dj), the department shall award grants to eligible urban school districts to do any of the following:

SB956,38 Section 38 . 115.447 (2m) of the statutes is created to read:

SB956,23,13 115.447 (2m) Beginning in the 2022-23 school year and in each school year thereafter, the department shall allocate in each school year $2,000,000 for grants to an urban school district that is a 1st class city school district and shall allocate the remaining amount appropriated under s. 20.255 (2) (dj) equally among the urban school districts that are not 1st class city school districts.

SB956,39 Section 39. 115.449 of the statutes is created to read: