SB747,,44The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
SB747,15Section 1. 38.04 (26) of the statutes is renumbered 38.04 (26) (intro.) and amended to read:
SB747,,6638.04 (26) Technical preparation programs. (intro.) In consultation with the state superintendent of public instruction, the board shall approve courses for technical preparation programs under s. 118.34 (1) (b). By July 1, 1994, and annually thereafter Annually by July 1, the board shall publish a list of the all of the following:
SB747,,77(a) The approved courses that indicates under s. 118.34 (1) (b), indicating the high schools in which each course is taught and the credit equivalency available in each technical college district for each course.
SB747,28Section 2. 38.04 (26) (b) of the statutes is created to read:
SB747,,9938.04 (26) (b) Courses offered to high school students that meet all of the following criteria:
SB747,,10101. The course is offered to adults in an approved apprenticeship program, as defined in s. 106.001 (4).
SB747,,11112. The course has a technical college district course number.
SB747,,12123. The course is taught by school district faculty, by technical college faculty, or by industry professionals who teach the course to adults in an approved apprenticeship program, as defined in s. 106.001 (4).
SB747,313Section 3. 38.40 (2g) of the statutes is created to read:
SB747,,141438.40 (2g) Apprenticeship courses. (a) In this subsection, “apprenticeship courses” means those courses identified under s. 38.04 (26) (b).
SB747,,1515(b) The board shall facilitate dual enrollment programs between school boards and technical college district boards for apprenticeship courses.
SB747,,1616(c) The board shall ensure that an individual’s successful completion of an apprenticeship course allows the individual to receive technical college course credit while in high school.
SB747,417Section 4. 71.07 (11) of the statutes is created to read:
SB747,,181871.07 (11) Eligible apprenticeship expenses credit. (a) Definitions. In this subsection:
SB747,,19191. “Apprentice” has the meaning given in s. 106.001 (1).
SB747,,20202. “Apprenticeship program” has the meaning given in s. 106.001 (4).
SB747,,21213. “Claimant” means an individual who is an apprentice enrolled in an apprenticeship program and who files a claim under this subsection.
SB747,,2222(b) Filing claims. For taxable years beginning after December 31, 2023, and subject to the limitations under this subsection, a claimant may claim as a credit against the tax imposed under s. 71.02 $500 for the taxable year in which the claimant successfully completes an apprenticeship program.
SB747,,2323(c) Limitations. No credit may be allowed under this subsection unless it is claimed within the time period under s. 71.75 (2).
SB747,,2424(d) Administration. Subsection (9e) (d), to the extent that it applies to the credit under that subsection, applies to the credit under this subsection.
SB747,525Section 5. 71.10 (4) (eb) of the statutes is created to read:
SB747,,262671.10 (4) (eb) Eligible apprenticeship expenses credit under s. 71.07 (11).
SB747,627Section 6. 106.01 (3) of the statutes is created to read:
SB747,,2828106.01 (3) Skilled wage rate. (a) An apprentice contract wage scale shall be deemed adequate when, during the term of training, it averages 60 percent of the current journeyworker rate or skilled wage rate. The apprentice contract shall provide for a graduated scale, progressing in periods as approved by the department.
SB747,,2929(b) In determining the journeyworker or skilled wage rate under par. (a), for all industries:
SB747,,30301. For apprentices whose employment is governed by a collective bargaining agreement, the rate specified in the collective bargaining agreement applies.
SB747,,31312. For apprentices whose employment is not governed by a collective bargaining agreement, the skilled wage rate is the average rate paid to competent journeyworkers in like establishments in the area, as determined by the sponsor.
SB747,732Section 7. 106.05 (title) of the statutes is amended to read: