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:

SB676,1 Section 1. 71.05 (6) (a) 15. of the statutes is amended to read:

SB676,3,3 71.05 (6) (a) 15. Except as provided under s. 71.07 (3p) (c) 5., the amount of the credits computed under s. 71.07 (2dm), (2dx), (2dy), (3g), (3h), (3n), (3q), (3s), (3t), (3w), (3wm), (3y), (4k), (4n), (5e), (5i), (5j), (5k), (5r), (5rm), (6n), (8m), and (10) and not passed through by a partnership, limited liability company, or tax-option corporation that has added that amount to the partnership's, company's, or tax-option corporation's income under s. 71.21 (4) or 71.34 (1k) (g).

SB676,2 Section 2 . 71.07 (8m) of the statutes is created to read:

SB676,3,6 71.07 (8m) Universal changing station credit. (a) Definitions. In this subsection:

SB676,3,10 1. “Claimant" means a sole proprietor, a partner of a partnership, a member of a limited liability company, or a shareholder of a tax-option corporation who files a claim under this subsection and meets either of the following conditions during the preceding taxable year:

SB676,3,11 a. Had gross receipts that did not exceed $1,000,000.

SB676,3,12 b. Employed no more than 30 full-time employees.

SB676,3,14 2. “Full-time employee” means an individual who is employed for at least 30 hours per week for 20 or more calendar weeks during a taxable year.

SB676,3,19 (b) Filing claims. For taxable years beginning after December 31, 2021, 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 percent of the amount the claimant paid during the taxable year to install a universal changing station, as defined in s. 101.129 (1) (f).

SB676,3,21 (c) Limitations. 1. No credit may be claimed under this subsection unless the universal changing station meets the requirements of s. 101.129 (3).

SB676,3,22 2. The credit claimed under this subsection may not exceed $5,125.

SB676,4,4 3. Partnerships, limited liability companies, and tax-option corporations may not claim the credit under this subsection, but the eligibility for, and the amount of, the credit are based on the amounts paid by the entity. A partnership, limited liability company, or tax-option corporation shall compute the amount of credit that each of its partners, members, or shareholders may claim and shall provide that information to each of them. Partners, members, and shareholders may claim the credit in proportion to their ownership interests.

SB676,4,6 (d) Administration. Section 71.28 (4) (e) to (h), as it applies to the credit under s. 71.28 (4), applies to the credit under this subsection.

SB676,3 Section 3 . 71.10 (4) (ha) of the statutes is created to read:

SB676,4,8 71.10 (4) (ha) Universal changing station credit under s. 71.07 (8m).

SB676,4 Section 4. 71.21 (4) (a) of the statutes is amended to read:

SB676,4,13 71.21 (4) (a) The amount of the credits computed by a partnership under s. 71.07 (2dm), (2dx), (2dy), (3g), (3h), (3n), (3q), (3s), (3t), (3w), (3wm), (3y), (4k), (4n), (5e), (5g), (5i), (5j), (5k), (5r), (5rm), (6n), (8m), and (10) and passed through to partners shall be added to the partnership's income.

SB676,5 Section 5. 71.26 (2) (a) 4. of the statutes is amended to read:

SB676,4,20 71.26 (2) (a) 4. Plus the amount of the credit computed under s. 71.28 (1dm), (1dx), (1dy), (3g), (3h), (3n), (3q), (3t), (3w), (3wm), (3y), (5e), (5g), (5i), (5j), (5k), (5r), (5rm), (6n), (8m), (9s), and (10) and not passed through by a partnership, limited liability company, or tax-option corporation that has added that amount to the partnership's, limited liability company's, or tax-option corporation's income under s. 71.21 (4) or 71.34 (1k) (g).

SB676,6 Section 6 . 71.28 (8m) of the statutes is created to read:

SB676,4,23 71.28 (8m) Universal changing station credit. (a) Definitions. In this subsection:

SB676,4,25 1. “Claimant" means a person who files a claim under this subsection and meets either of the following conditions during the preceding taxable year:

SB676,5,1 a. Had gross receipts that did not exceed $1,000,000.

SB676,5,2 b. Employed no more than 30 full-time employees.

SB676,5,4 2. “Full-time employee” means an individual who is employed for at least 30 hours per week for 20 or more calendar weeks during a taxable year.

SB676,5,9 (b) Filing claims. For taxable years beginning after December 31, 2021, subject to the limitations provided in this subsection, a claimant may claim as a credit against the tax imposed under s. 71.23, up to the amount of those taxes, an amount equal to 50 percent of the amount the claimant paid during the taxable year to install a universal changing station, as defined in s. 101.129 (1) (f).