Governor Signs Armstrong Bill Expanding Workforce Housing, Childcare Incentives

Act 78 clarifies and broadens tax credit eligibility, giving Wisconsin businesses more flexibility to invest in housing and childcare needs

MADISON, WI – Governor Tony Evers has signed a proposal introduced by State Rep. Dave Armstrong (R-Rice Lake) that will improve an incentive to Wisconsin businesses to invest in workforce housing and childcare.

Assembly Bill 280, which is now Act 78, builds on legislation Representative Armstrong successfully shepherded to the Governor’s desk last session.

“Wisconsin is in desperate need of affordable housing and childcare, both of which are critical to our economy,” Representative Armstrong said.

“People don’t want to work where they can’t afford to live and there’s no one to watch the kids. Last session, I introduced what became 2023 Act 143, which created an incentive for businesses to get some skin in the game by allowing them to claim the Business Development Tax Credit for up to 15% of their investments in workforce housing and childcare. However, after Act 143 took effect, I began to hear concerns from employers that the Wisconsin Economic Development Corporation was interpreting it more narrowly than I had intended, limiting the types of investments that could qualify.”

   ...more

Leo’s notes: By clarifying that businesses can receive tax credits for contributing to housing and childcare projects that benefit the broader community (including revolving loan funds), the state is expanding the toolbox without creating new bureaucracy. In a tight labor market where workers need places to live and families need reliable care, this flexibility helps align economic development with real-world workforce needs and reinforces housing as essential infrastructure, not a side issue.