AB378,21,1514 71.47 (3x) Alternative energy sources credit. (a) Definitions. In this
15subsection:
AB378,21,1616 1. "Claimant" means a person who files a claim under this subsection.
AB378,21,1817 2. "Used exclusively" means used to the exclusion of all other uses except for
18use not exceeding 5 percent of total use.
AB378,21,2219 (b) Filing claims. Subject to the limitations provided under this subsection, for
20taxable years beginning after June 30, 2008, and before July 1, 2010, a claimant may
21claim as a credit against the taxes imposed under s. 71.43, up to the amount of the
22tax, an amount equal to any of the following:
AB378,22,223 1. Ten percent of the amount that the claimant paid in the taxable year on the
24purchase of equipment that captures solar energy, wind energy, or gas from garbage
25or from agricultural or organic waste, including livestock manure, and converts such

1energy or gas into electricity, if the rated capacity of all such equipment at the point
2of interconnection does not exceed 25,000 watts of alternating or direct current.
AB378,22,53 2. Ten percent of the amount that the claimant paid in the taxable year on the
4purchase of professional services for the design, installation, maintenance, and
5repair of the equipment described in subd. 1.
AB378,22,96 3. Ten cents per kilowatt hour for energy generated in the taxable year from
7solar energy, wind energy, or gas from livestock manure and other agricultural
8waste, if the energy is used exclusively by the claimant or returned to a utility as
9surplus energy.
AB378,22,1610 (c) Limitations. 1. The maximum amount of the credits that may be claimed
11by all claimants under this subsection in each fiscal year is $1,000,000. No claimant
12may claim a credit under this subsection unless the claimant files an application for
13the credit with the department, in the manner prescribed by the department, and the
14department approves the credit. The department shall adjust the amount of the
15credits claimed by each claimant so that the total amount of all credits claimed does
16not exceed the maximum amount established under this subdivision.
AB378,22,2417 2. Partnerships, limited liability companies, and tax-option corporations may
18not claim the credit under this subsection, but the eligibility for, and the amount of,
19the credit are based on their payment of amounts under par. (b). A partnership,
20limited liability company, or tax-option corporation shall compute the amount of
21credit that each of its partners, members, or shareholders may claim and shall
22provide that information to each of them. Partners, members of limited liability
23companies, and shareholders of tax-option corporations may claim the credit in
24proportion to their ownership interests.
AB378,23,2
1(d) Administration. Section 71.28 (4) (e) to (h), as it applies to the credit under
2s. 71.28 (4), applies to the credit under this subsection.
AB378, s. 29 3Section 29. 71.47 (3y) of the statutes is created to read:
AB378,23,54 71.47 (3y) Energy efficient commercial building credit. (a) Definition. In
5this subsection, "claimant" means a person who files a claim under this subsection.
AB378,23,176 (b) Filing claims. Subject to the limitations provided in this subsection, for
7taxable years beginning after December 31, 2007, a claimant may claim as a credit
8against the taxes imposed under s. 71.43, up to the amount of the tax, an amount that
9is equal to the amount that the claimant paid in the taxable year to construct,
10rehabilitate, remodel, or repair a building that is placed in service in the taxable year,
11if, after the building is placed in service, the building is assessed as commercial
12property under s. 70.32 (2) (a) 2. and, as determined by rule by the department of
13revenue, the building's interior lighting, heating, cooling, ventilation, and hot water
14systems use at least 50 percent less energy than a building that satisfies the
15minimum requirements under standard 90.1-2001 of the American Society of
16Heating, Refrigerating, and Air-Conditioning Engineers and the Illuminating
17Engineering Society of North America, as in effect on April 2, 2003.
AB378,23,2018 (c) Limitations. 1. The maximum amount that a claimant may claim under this
19subsection is an amount equal to the total square footage of the building multiplied
20by $1.80.
AB378,24,321 2. Partnerships, limited liability companies, and tax-option corporations may
22not claim the credit under this subsection, but the eligibility for, and the amount of,
23the credit are based on their payment of amounts under par. (b). A partnership,
24limited liability company, or tax-option corporation shall compute the amount of
25credit that each of its partners, members, or shareholders may claim and shall

1provide that information to each of them. Partners, members of limited liability
2companies, and shareholders of tax-option corporations may claim the credit in
3proportion to their ownership interests.
AB378,24,54 (d) Administration. Section 71.28 (4) (e) to (h), as it applies to the credit under
5s. 71.28 (4), applies to the credit under this subsection.
AB378, s. 30 6Section 30. 71.47 (4) (ad) 1. of the statutes is amended to read:
AB378,24,217 71.47 (4) (ad) 1. Except as provided in subds. 2. and 3. to 4., any corporation
8may credit against taxes otherwise due under this chapter an amount equal to 5
9percent of the amount obtained by subtracting from the corporation's qualified
10research expenses, as defined in section 41 of the Internal Revenue Code, except that
11"qualified research expenses" includes only expenses incurred by the claimant,
12incurred for research conducted in this state for the taxable year, except that a
13taxpayer may elect the alternative computation under section 41 (c) (4) of the
14Internal Revenue Code and that election applies until the department permits its
15revocation, except as provided in par. (af), and except that "qualified research
16expenses" does not include compensation used in computing the credit under subs.
17(1dj) and (1dx), the corporation's base amount, as defined in section 41 (c) of the
18Internal Revenue Code, except that gross receipts used in calculating the base
19amount means gross receipts from sales attributable to Wisconsin under s. 71.25 (9)
20(b) 1. and 2., (d), (df), and (dh). Section 41 (h) of the Internal Revenue Code does not
21apply to the credit under this paragraph.
AB378, s. 31 22Section 31. 71.47 (4) (ad) 4. of the statutes is created to read:
AB378,25,1423 71.47 (4) (ad) 4. a. For taxable years beginning after June 30, 2008, and before
24July 1, 2009, any corporation may credit against taxes otherwise due under this
25chapter an amount equal to 10 percent of the amount obtained by subtracting from

1the corporation's qualified research expenses, as defined in section 41 of the Internal
2Revenue Code, except that "qualified research expenses" includes only expenses
3incurred by the claimant for research related to the design and manufacturing of
4equipment that captures solar energy, wind energy, or gas from livestock manure and
5other agricultural waste and converts such energy or gas into electricity, incurred for
6research conducted in this state for the taxable year, except that a taxpayer may elect
7the alternative computation under section 41 (c) (4) of the Internal Revenue Code
8and that election applies until the department permits its revocation, except as
9provided in par. (af), and except that "qualified research expenses" does not include
10compensation used in computing the credit under subs. (1dj) and (1dx), the
11corporation's base amount, as defined in section 41 (c) of the Internal Revenue Code,
12except that gross receipts used in calculating the base amount means gross receipts
13from sales attributable to Wisconsin under s. 71.25 (9) (b) 1. and 2. and (d). Section
1441 (h) of the Internal Revenue Code does not apply to the credit under this paragraph.
AB378,25,2115 b. The maximum amount of the credits that may be claimed by all claimants
16under subd. 4. a. is $250,000. No claimant may claim a credit under subd. 4. a. unless
17the claimant files an application for the credit with the department, in the manner
18prescribed by the department, and the department approves the credit. The
19department shall adjust the amount of the credits claimed by each claimant so that
20the total amount of all credits claimed does not exceed the maximum amount
21established under this subd. 4. b.
AB378, s. 32 22Section 32. 71.47 (5) (ad) 1. of the statutes is amended to read:
AB378,26,523 71.47 (5) (ad) 1. Except as provided in subds. 2. and 3. to 4., for taxable year
241986 and subsequent years, any corporation may credit against taxes otherwise due
25under this chapter an amount equal to 5 percent of the amount paid or incurred by

1that corporation during the taxable year to construct and equip new facilities or
2expand existing facilities used in this state for qualified research, as defined in
3section 41 of the Internal Revenue Code. Eligible amounts include only amounts
4paid or incurred for tangible, depreciable property but do not include amounts paid
5or incurred for replacement property.
AB378, s. 33 6Section 33. 71.47 (5) (ad) 4. of the statutes is created to read:
AB378,26,187 71.47 (5) (ad) 4. a. For taxable years beginning after June 30, 2008, and before
8July 1, 2009, any corporation may credit against taxes otherwise due under this
9chapter an amount equal to 10 percent of the amount paid or incurred by that
10corporation during the taxable year to construct and equip new facilities or expand
11existing facilities used in this state for qualified research, as defined in section 41 of
12the Internal Revenue Code, except that "qualified research expenses" includes only
13expenses paid or incurred by the claimant for research related to the design and
14manufacturing of equipment that captures solar energy, wind energy, or gas from
15livestock manure and other agricultural waste and converts such energy or gas into
16electricity. Eligible amounts include only amounts paid or incurred for tangible,
17depreciable property but do not include amounts paid or incurred for replacement
18property.
AB378,26,2519 b. The maximum amount of the credits that may be claimed by all claimants
20under subd. 4. a. is $250,000. No claimant may claim a credit under subd. 4. a. unless
21the claimant files an application for the credit with the department, in the manner
22prescribed by the department, and the department approves the credit. The
23department shall adjust the amount of the credits claimed by each claimant so that
24the total amount of all credits claimed does not exceed the maximum amount
25established under this subd. 4. b.
AB378, s. 34
1Section 34. 71.47 (5i) of the statutes is created to read:
AB378,27,32 71.47 (5i) Clean fuel fueling station credit. (a) Definitions. In this
3subsection:
AB378,27,44 1. "Biodiesel fuel" has the meaning given in s. 168.14 (2m) (a).
AB378,27,65 2. "Claimant" means a retail dealer, as defined in s. 78.005 (13m), who files a
6claim under this subsection.
AB378,27,77 3. "Clean fuel" means any fuel that consists of:
AB378,27,98 a. At least 85 percent ethanol, natural gas, compressed natural gas, liquified
9natural gas, liquified petroleum gas, or hydrogen.
AB378,27,1110 b. A mixture of diesel fuel and biodiesel fuel containing at least 20 percent
11biodiesel fuel.
AB378,27,1612 (b) Filing claims. Subject to the limitations provided in this subsection, for
13taxable years beginning after December 31, 2007, and before January 1, 2018, a
14claimant may claim as a credit against the taxes imposed under s. 71.43, up to the
15amount of the tax, an amount that is equal to the amount that the claimant paid in
16the taxable year to install or convert equipment that dispenses clean fuel.
AB378,27,1917 (c) Limitations. 1. The maximum amount that a claimant may claim under this
18subsection is an amount equal to $5,000 for each retail fueling station for which the
19claimant paid expenses as described under par. (b).
AB378,28,220 2. The maximum amount of the credits that may be claimed by all claimants
21under this subsection in each taxable year is $1,000,000. No claimant may claim a
22credit under this subsection unless the claimant files an application for the credit
23with the department, in the manner prescribed by the department, and the
24department approves the credit. The department shall adjust the amount of the

1credits claimed by each claimant so that the total amount of all credits claimed does
2not exceed the maximum amount established under this subdivision.
AB378,28,103 3. Partnerships, limited liability companies, and tax-option corporations may
4not claim the credit under this subsection, but the eligibility for, and the amount of,
5the credit are based on their payment of amounts under par. (b). A partnership,
6limited liability company, or tax-option corporation shall compute the amount of
7credit that each of its partners, members, or shareholders may claim and shall
8provide that information to each of them. Partners, members of limited liability
9companies, and shareholders of tax-option corporations may claim the credit in
10proportion to their ownership interests.
AB378,28,1211 (d) Administration. Section 71.28 (4) (e) to (h), as it applies to the credit under
12s. 71.28 (4), applies to the credit under this subsection.
AB378, s. 35 13Section 35. 71.47 (5k) of the statutes is created to read:
AB378,28,1514 71.47 (5k) Energy efficient home construction credit. (a) Definitions. In
15this subsection:
AB378,28,1616 1. "Claimant" means a person who files a claim under this subsection.
AB378,28,1717 2. "Contractor" has the meaning given in s. 77.51 (2).
AB378,28,2018 3. "Energy efficient home" means a home that satisfies the energy savings
19requirements under section 45L (c) of the Internal Revenue Code, regardless of
20whether the home is certified under section 45L (d) of the Internal Revenue Code.
AB378,29,221 (b) Filing claims. Subject to the limitations provided in this subsection, for
22taxable years beginning after December 31, 2007, a claimant may claim as a credit
23against the taxes imposed under s. 71.43, up to the amount of the tax, the amount
24that the claimant paid in the taxable year for building materials used to construct

1an energy efficient home in this state, if the claimant is a contractor or a producer
2of manufactured homes.
AB378,29,53 (c) Limitations. 1. The maximum amount that a claimant may claim under this
4subsection in a taxable year is an amount equal to $2,000 for each energy efficient
5home constructed by the claimant in the taxable year.
AB378,29,136 2. Partnerships, limited liability companies, and tax-option corporations may
7not claim the credit under this subsection, but the eligibility for, and the amount of,
8the credit are based on their payment of amounts under par. (b). A partnership,
9limited liability company, or tax-option corporation shall compute the amount of
10credit that each of its partners, members, or shareholders may claim and shall
11provide that information to each of them. Partners, members of limited liability
12companies, and shareholders of tax-option corporations may claim the credit in
13proportion to their ownership interests.
AB378,29,1514 (d) Administration. Section 71.28 (4) (e) to (h), as it applies to the credit under
15s. 71.28 (4), applies to the credit under this subsection.
AB378, s. 36 16Section 36. 71.49 (1) (dk) of the statutes is created to read:
AB378,29,1717 71.49 (1) (dk) Alternative energy sources credit under s. 71.47 (3x).
AB378, s. 37 18Section 37. 71.49 (1) (ds) of the statutes is created to read:
AB378,29,1919 71.49 (1) (ds) Clean fuel fueling station credit under s. 71.47 (5i).
AB378, s. 38 20Section 38. 71.49 (1) (dsb) of the statutes is created to read:
AB378,29,2121 71.49 (1) (dsb) Energy efficient home construction credit under s. 71.47 (5k).
AB378, s. 39 22Section 39. 71.49 (1) (dsc) of the statutes is created to read:
AB378,29,2323 71.49 (1) (dsc) Energy efficient commercial building credit under s. 71.47 (3y).
AB378, s. 40 24Section 40. 77.92 (4) of the statutes is amended to read:
AB378,30,16
177.92 (4) "Net business income," with respect to a partnership, means taxable
2income as calculated under section 703 of the Internal Revenue Code; plus the items
3of income and gain under section 702 of the Internal Revenue Code, including taxable
4state and municipal bond interest and excluding nontaxable interest income or
5dividend income from federal government obligations; minus the items of loss and
6deduction under section 702 of the Internal Revenue Code, except items that are not
7deductible under s. 71.21; plus guaranteed payments to partners under section 707
8(c) of the Internal Revenue Code; plus the credits claimed under s. 71.07 (2dd), (2de),
9(2di), (2dj), (2dL), (2dm), (2dr), (2ds), (2dx), (3g), (3s), (3n), (3t), (3w), (3x), (3y), (5b),
10(5e), (5f), (5g), and (5h), (5i), and (5k); and plus or minus, as appropriate, transitional
11adjustments, depreciation differences, and basis differences under s. 71.05 (13), (15),
12(16), (17), and (19); but excluding income, gain, loss, and deductions from farming.
13"Net business income," with respect to a natural person, estate, or trust, means profit
14from a trade or business for federal income tax purposes and includes net income
15derived as an employee as defined in section 3121 (d) (3) of the Internal Revenue
16Code.
AB378, s. 41 17Section 41. 78.01 (1) of the statutes is amended to read:
AB378,31,1018 78.01 (1) Imposition of tax and by whom paid. An excise tax at the rate
19determined under ss. 78.015 and 78.017 is imposed on all motor vehicle fuel received
20by a supplier for sale in this state, for sale for export to this state or for export to this
21state except as otherwise provided in this chapter. The motor vehicle fuel tax is to
22be computed and paid as provided in this chapter. Except as otherwise provided in
23this chapter, a person who receives motor vehicle fuel under s. 78.07 shall collect from
24the purchaser of the motor vehicle fuel that is received, and the purchaser shall pay
25to the person who receives the motor vehicle fuel under s. 78.07, the tax imposed by

1this section on each sale of motor vehicle fuel at the time of the sale, irrespective of
2whether the sale is for cash or on credit. In each subsequent sale or distribution of
3motor vehicle fuel on which the tax has been collected as provided in this subsection,
4the tax collected shall be added to the selling price so that the tax is paid ultimately
5by the user of the motor vehicle fuel. The ethanol contained in motor vehicle fuel is
6not subject to the tax imposed under this subsection, if the motor vehicle fuel consists
7of at least 85 percent ethanol. The biomass or other renewable resource contained
8in biodiesel fuel, as defined in s. 168.14 (2m) (a), is not subject to the tax imposed
9under this subsection, if the biodiesel fuel consists of at least 20 percent biomass or
10other renewable resource.
AB378, s. 42 11Section 42. 560.205 (1) (g) of the statutes is amended to read:
AB378,31,1712 560.205 (1) (g) It is not engaged in real estate development, insurance,
13banking, lending, lobbying, political consulting, professional services provided by
14attorneys, accountants, business consultants, physicians, or health care
15consultants, wholesale or retail trade, leisure, hospitality, transportation, or
16construction, except construction of power production plants that derive energy from
17a renewable resource, as defined in s. 196.378 (1) (h)
.
AB378, s. 43 18Section 43. Effective dates. This act takes effect on the day after publication,
19except as follows:
AB378,31,2120 (1) The treatment of section 78.01 (1) of the statutes takes effect on the first day
21of the 3rd month beginning after publication.
AB378,31,2222 (End)
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