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AB61-ASA1,2,55 71.07 (6n) Green data center credit. (a) Definitions. In this subsection:
AB61-ASA1,2,76 1. "Claimant" means a person who files a claim under this subsection and who
7is certified under s. 238.21.
AB61-ASA1,2,88 2. "Green data center" has the meaning given in s. 238.21 (1).
AB61-ASA1,2,159 (b) Filing claims. Subject to the limitations provided in this subsection and s.
10238.21, for taxable years beginning after December 31, 2011, and before January 1,
112014, a claimant may claim as a credit against the taxes imposed under s. 71.02, up
12to the amount of the taxes, the amount that the claimant paid in the taxable year for
13any of the items listed under s. 238.21 (1) (a) 1. to 3., (b) 1. to 4., and (c) that are used
14to construct a green data center or to retrofit a data center to become a green data
15center.
AB61-ASA1,2,1916 (c) Limitations. 1. The maximum amount of all credits that may be claimed
17under this subsection and ss. 71.28 (6n) and 71.47 (6n) is $2,000,000. No claimant
18may claim a credit under this subsection unless the claimant submits with the
19claimant's return a copy of the claimant's certification for credits under s. 238.21.
AB61-ASA1,3,220 2. Partnerships, limited liability companies, and tax-option corporations may
21not claim the credit under this subsection, but the eligibility for, and the amount of,
22the credit are based on their payment of amounts under par. (b). A partnership,
23limited liability company, or tax-option corporation shall compute the amount of
24credit that each of its partners, members, or shareholders may claim and shall
25provide that information to each of them. Partners, members of limited liability

1companies, and shareholders of tax-option corporations may claim the credit in
2proportion to their ownership interests.
AB61-ASA1,3,43 (d) Administration. Section 71.28 (4) (e) to (h), as it applies to the credit under
4s. 71.28 (4), applies to the credit under this subsection.
AB61-ASA1, s. 3 5Section 3. 71.10 (4) (cs) of the statutes is created to read:
AB61-ASA1,3,66 71.10 (4) (cs) Green data center credit under s. 71.07 (6n).
AB61-ASA1, s. 4 7Section 4. 71.21 (4) of the statutes, as affected by 2011 Wisconsin Act 32, is
8amended to read:
AB61-ASA1,3,129 71.21 (4) Credits computed by a partnership under s. 71.07 (2dd), (2de), (2di),
10(2dj), (2dL), (2dm), (2ds), (2dx), (2dy), (3g), (3h), (3n), (3p), (3q), (3r), (3rm), (3rn), (3s),
11(3t), (3w), (5e), (5f), (5g), (5h), (5i), (5j), (5k), (5n), (5r), (5rm), (6n), and (8r) and passed
12through to partners shall be added to the partnership's income.
AB61-ASA1, s. 5 13Section 5. 71.26 (2) (a) 4. of the statutes, as affected by 2011 Wisconsin Act 32,
14is amended to read:
AB61-ASA1,3,2115 71.26 (2) (a) 4. Plus the amount of the credit computed under s. 71.28 (1dd),
16(1de), (1di), (1dj), (1dL), (1dm), (1ds), (1dx), (1dy), (3g), (3h), (3n), (3p), (3q), (3r),
17(3rm), (3rn), (3t), (3w), (5e), (5f), (5g), (5h), (5i), (5j), (5k), (5n), (5r), (5rm), (6n), (8r),
18and (9s) and not passed through by a partnership, limited liability company, or
19tax-option corporation that has added that amount to the partnership's, limited
20liability company's, or tax-option corporation's income under s. 71.21 (4) or 71.34 (1k)
21(g).
AB61-ASA1, s. 6 22Section 6. 71.28 (6n) of the statutes is created to read:
AB61-ASA1,3,2323 71.28 (6n) Green data center credit. (a) Definitions. In this subsection:
AB61-ASA1,3,2524 1. "Claimant" means a person who files a claim under this subsection and who
25is certified under s. 238.21.
AB61-ASA1,4,1
12. "Green data center" has the meaning given in s. 238.21 (1).
AB61-ASA1,4,82 (b) Filing claims. Subject to the limitations provided in this subsection and s.
3238.21, for taxable years beginning after December 31, 2011, and before January 1,
42014, a claimant may claim as a credit against the taxes imposed under s. 71.23, up
5to the amount of the taxes, the amount that the claimant paid in the taxable year for
6any of the items listed under s. 238.21 (1) (a) 1. to 3., (b) 1. to 4., and (c) that are used
7to construct a green data center or to retrofit a data center to become a green data
8canter.
AB61-ASA1,4,129 (c) Limitations. 1. The maximum amount of all credits that may be claimed
10under this subsection and ss. 71.07 (6n) and 71.47 (6n) is $2,000,000. No claimant
11may claim a credit under this subsection unless the claimant submits with the
12claimant's return a copy of the claimant's certification for credits under s. 238.21.
AB61-ASA1,4,2013 2. Partnerships, limited liability companies, and tax-option corporations may
14not claim the credit under this subsection, but the eligibility for, and the amount of,
15the credit are based on their payment of amounts under par. (b). A partnership,
16limited liability company, or tax-option corporation shall compute the amount of
17credit that each of its partners, members, or shareholders may claim and shall
18provide that information to each of them. Partners, members of limited liability
19companies, and shareholders of tax-option corporations may claim the credit in
20proportion to their ownership interests.
AB61-ASA1,4,2221 (d) Administration. Subsection (4) (e) to (h), as it applies to the credit under
22sub. (4), applies to the credit under this subsection.
AB61-ASA1, s. 7 23Section 7. 71.30 (3) (dp) of the statutes is created to read:
AB61-ASA1,4,2424 71.30 (3) (dp) Green data center credit under s. 71.28 (6n).
AB61-ASA1, s. 8
1Section 8. 71.34 (1k) (g) of the statutes, as affected by 2011 Wisconsin Act 32,
2is amended to read:
AB61-ASA1,5,63 71.34 (1k) (g) An addition shall be made for credits computed by a tax-option
4corporation under s. 71.28 (1dd), (1de), (1di), (1dj), (1dL), (1dm), (1ds), (1dx), (1dy),
5(3), (3g), (3h), (3n), (3p), (3q), (3r), (3rm), (3rn), (3t), (3w), (5e), (5f), (5g), (5h), (5i), (5j),
6(5k), (5n), (5r), (5rm), (6n), and (8r) and passed through to shareholders.
AB61-ASA1, s. 9 7Section 9. 71.45 (2) (a) 10. of the statutes, as affected by 2011 Wisconsin Act
832
, is amended to read:
AB61-ASA1,5,159 71.45 (2) (a) 10. By adding to federal taxable income the amount of credit
10computed under s. 71.47 (1dd) to (1dy), (3g), (3h), (3n), (3p), (3q), (3r), (3rm), (3rn),
11(3w), (5e), (5f), (5g), (5h), (5i), (5j), (5k), (5n), (5r), (5rm), (6n), (8r), and (9s) and not
12passed through by a partnership, limited liability company, or tax-option
13corporation that has added that amount to the partnership's, limited liability
14company's, or tax-option corporation's income under s. 71.21 (4) or 71.34 (1k) (g) and
15the amount of credit computed under s. 71.47 (1), (3), (3t), (4), (4m), and (5).
AB61-ASA1, s. 10 16Section 10. 71.47 (6n) of the statutes is created to read:
AB61-ASA1,5,1717 71.47 (6n) Green data center credit. (a) Definitions. In this subsection:
AB61-ASA1,5,1918 1. "Claimant" means a person who files a claim under this subsection and who
19is certified under s. 238.21.
AB61-ASA1,5,2020 2. "Green data center" has the meaning given in s. 238.21 (1).
AB61-ASA1,6,221 (b) Filing claims. Subject to the limitations provided in this subsection and s.
22238.21, for taxable years beginning after December 31, 2011, and before January 1,
232014, a claimant may claim as a credit against the taxes imposed under s. 71.43, up
24to the amount of the taxes, the amount that the claimant paid in the taxable year for
25any of the items listed under s. 238.21 (1) (a) 1. to 3., (b) 1. to 4., and (c) that are used

1to construct a green data center or to retrofit a data center to become a green data
2center.
AB61-ASA1,6,63 (c) Limitations. 1. The maximum amount of all credits that may be claimed
4under this subsection and ss. 71.07 (6n) and 71.28 (6n) is $2,000,000. No claimant
5may claim a credit under this subsection unless the claimant submits with the
6claimant's return a copy of the claimant's certification for credits under s. 238.21.
AB61-ASA1,6,147 2. Partnerships, limited liability companies, and tax-option corporations may
8not claim the credit under this subsection, but the eligibility for, and the amount of,
9the credit are based on their payment of amounts under par. (b). A partnership,
10limited liability company, or tax-option corporation shall compute the amount of
11credit that each of its partners, members, or shareholders may claim and shall
12provide that information to each of them. Partners, members of limited liability
13companies, and shareholders of tax-option corporations may claim the credit in
14proportion to their ownership interests.
AB61-ASA1,6,1615 (d) Administration. Section 71.28 (4) (e) to (h), as it applies to the credit under
16s. 71.28 (4), applies to the credit under this subsection.
AB61-ASA1, s. 11 17Section 11. 71.49 (1) (dp) of the statutes is created to read:
AB61-ASA1,6,1818 71.49 (1) (dp) Green data center credit under s. 71.47 (6n).
AB61-ASA1, s. 12 19Section 12. 77.92 (4) of the statutes, as affected by 2011 Wisconsin Act 32, is
20amended to read:
AB61-ASA1,7,1121 77.92 (4) "Net business income," with respect to a partnership, means taxable
22income as calculated under section 703 of the Internal Revenue Code; plus the items
23of income and gain under section 702 of the Internal Revenue Code, including taxable
24state and municipal bond interest and excluding nontaxable interest income or
25dividend income from federal government obligations; minus the items of loss and

1deduction under section 702 of the Internal Revenue Code, except items that are not
2deductible under s. 71.21; plus guaranteed payments to partners under section 707
3(c) of the Internal Revenue Code; plus the credits claimed under s. 71.07 (2dd), (2de),
4(2di), (2dj), (2dL), (2dm), (2dr), (2ds), (2dx), (2dy), (3g), (3h), (3n), (3p), (3q), (3r),
5(3rm), (3rn), (3s), (3t), (3w), (5e), (5f), (5g), (5h), (5i), (5j), (5k), (5n), (5r), (5rm), (6n),
6and (8r); and plus or minus, as appropriate, transitional adjustments, depreciation
7differences, and basis differences under s. 71.05 (13), (15), (16), (17), and (19); but
8excluding income, gain, loss, and deductions from farming. "Net business income,"
9with respect to a natural person, estate, or trust, means profit from a trade or
10business for federal income tax purposes and includes net income derived as an
11employee as defined in section 3121 (d) (3) of the Internal Revenue Code.
AB61-ASA1, s. 13 12Section 13. 238.21 of the statutes is created to read:
AB61-ASA1,7,17 13238.21 Green data center tax credit. (1) In this section, "green data center"
14means a repository for the storage, management, and dissemination of data, if the
15mechanical, lighting, electrical, and computer systems of the real property in which
16the repository is located are designed for maximum energy efficiency and minimum
17environmental impact and if the repository uses all of the following:
AB61-ASA1,7,1818 (a) At least 2 of the following:
AB61-ASA1,7,1919 1. Low-emission building materials, including carpets and paints.
AB61-ASA1,7,2020 2. Sustainable landscaping.
AB61-ASA1,7,2121 3. An electronic waste recycling program, as defined by the corporation.
AB61-ASA1,7,2222 (b) At least 2 of the following:
AB61-ASA1,7,2323 1. Catalytic converters on back-up generators.
AB61-ASA1,7,2424 2. Photovoltaics.
AB61-ASA1,7,2525 3. Heat pumps.
AB61-ASA1,8,1
14. Evaporative cooling.
AB61-ASA1,8,42 (c) Equipment or equipment components that have at least 25 percent less than
3the maximum amount allowed under federal law, or none, of at least 4 of the
4following:
AB61-ASA1,8,55 1. Mercury.
AB61-ASA1,8,66 2. Cadmium.
AB61-ASA1,8,77 3. Lead.
AB61-ASA1,8,88 4. Chromium VI.
AB61-ASA1,8,99 5. Polybrominated biphenyls.
AB61-ASA1,8,1010 6. Polybrominated diphenyl ether.
AB61-ASA1,8,14 11(2) The corporation shall implement a program to certify businesses for the
12purposes of ss. 71.07 (6n), 71.28 (6n), and 71.47 (6n). A business shall submit an
13application to the corporation in each calendar year for which the business desires
14certification.
AB61-ASA1,8,19 15(3) The corporation may certify a business under this section if, in the
16business's taxable year ending immediately before the date of the business's
17application, the business paid for an item listed in sub. (1) (a) 1. to 3., (b) 1. to 4., or
18(c) and the item was used to construct a green data center or to retrofit a data center
19to become a green data center.
AB61-ASA1,8,23 20(4) If the corporation certifies a business under sub. (3), the corporation shall
21determine the maximum amount of tax credits the business may claim under ss.
2271.07 (6n), 71.28 (6n), and 71.47 (6n). The total amount of tax credits allocated to all
23certified businesses under this section may not exceed $2,000,000.
AB61-ASA1,9,2 24(5) The corporation shall notify the department of revenue of every certification
25under this section, the maximum amount of tax credits a certified business may

1claim under ss. 71.07 (6n), 71.28 (6n), and 71.47 (6n), and of the date on which a
2certification is revoked or expires.
AB61-ASA1,9,5 3(6) The corporation shall compile a list of businesses certified under this section
4and the taxable years for which the businesses are certified and shall make the list
5available to the public at the corporation's Internet Web site.
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