Labor Costs. Labor costs are rolled up into the cost of the rest of the project for the purpose of figuring deductions and depreciation. The IRS considers labor costs on improvements and renovations to be a capital expense.
According to a 2014 GAO study, Milwaukee has some of the country's highest health care costs. A total hip replacement costs up to $11,000 more in that city's hospitals than in those of Minneapolis, Boston, Cleveland or St. Louis. Similarly, placement of a coronary stent costs up to $13,000 more in Milwaukee than in most other markets.
The program currently enrolls 26,000 students at an annual cost to the state of $191 million (an average of $7,300 per child) funneled to private and for-profit schools each year, taking $61 million of that directly from the already struggling Milwaukee Public Schools.