Wisconsin Senate Approves Special Session Legislation

October 31, 2023 Last Edit: June 5, 2025

Substitute Amendment Replaces Governor’s Proposal

Wisconsin Senate Approves Special Session Legislation

The State Senate has approved legislation that includes tax reductions, childcare tax credits, and qualifying requirements for unemployment insurance benefits. Special Session Senate Bill 1, requested by Governor Evers, included provisions that would expand the current family and medical leave requirements to cover more relatives, more eligible reasons for leave, and allow workers to take leave for a longer duration. Critical to small business owners, Senate Substitute Amendment 1 to Special Session Bill 1, adopted by the Senate 22-10, does not include the paid family and medical leave program proposed by Governor Tony Evers. The Governor also proposed a paid family and medical leave program, funded by a payroll tax paid by employers and employees. NFIB members are strongly opposed to a paid family and medical leave program 84 percent, according to member survey ballot results. The substitute amendment includes a $2.9 billion tax cut which will save the average taxpayer $772 a year, according to estimates. Senator Howard Marklein (Spring Green) said reducing the third individual tax bracket will benefit the majority of taxpayers including many small business owners who fall within the middle tax bracket. Other provisions of the substitute amendment include expanding the nonrefundable child and dependent care tax credit from 50 percent to 100 percent of the corresponding federal credit, and numerous requirements impacting occupational and business licensing. The unemployment reforms in the substitute require an unemployment insurance claimant to specifically contact potential employers beginning the third week of benefits, require claimants to maintain a current resume on the website of the Department of Workforce Development, require a reemployment counseling session when there are fewer than three weeks of benefits, and require the Department of Workforce Development to provide reemployment services that are optional under current law. Senator Devin LeMahieu (Oostburg), Senate Majority Leader, and author of the substitute amendment said, “The plan passed today will set Wisconsin on the right track to attract and retain the talented workforce employers across the state need.” Special Senate Bill 1, passed 21-11, and was messaged to the Assembly where it has been referred to the Joint Committee on Finance for further review.

Topics:

Taxes

State:

Wisconsin

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