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2011 - 2012 LEGISLATURE
January 14, 2011 - Introduced by Senators Hopper, Darling and Wanggaard,
cosponsored by Representatives Williams, Steineke, Nass, A. Ott, Ripp, Van
Roy, Kaufert, Tranel, Rivard
and Kleefisch. Referred to Committee on
Public Health, Human Services, and Revenue.
SB5,1,2 1An Act to amend 71.07 (3q) (d) 2., 71.28 (3q) (d) 2. and 71.47 (3q) (d) 2. of the
2statutes; relating to: processing refunds for the jobs tax credit.
Analysis by the Legislative Reference Bureau
Under current law, an employer may claim tax credits based on the wages paid
to new employees and on the costs incurred by the employer for certain training
activities. Under current law, if the amount of the credits exceeds the employer's tax
liability, the state issues a refund. The credits apply to taxable years beginning on
or after January 1, 2010, but if any employer is owed a refund, the employer will not
receive it until after December 31, 2011. Under this bill, an employer may claim the
credits for taxable years beginning on or after January 1, 2010, and refunds will be
paid beginning on July 1, 2011.
For further information see the state fiscal estimate, which will be printed as
an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
SB5, s. 1 3Section 1. 71.07 (3q) (d) 2. of the statutes is amended to read:
SB5,2,64 71.07 (3q) (d) 2. If the allowable amount of the claim under par. (b) exceeds the
5tax otherwise due under ss. 71.02 and 71.08, the amount of the claim not used to

1offset the tax due shall be certified by the department of revenue to the department
2of administration for payment by check, share draft, or other draft drawn from the
3appropriation account under s. 20.835 (2) (bb), except that the amounts certified
4under this subdivision for taxable years beginning after December 31, 2009, and
5before January 1, 2012 June 30, 2011, shall be paid in taxable years beginning after
6December 31
on or after July 1, 2011.
SB5, s. 2 7Section 2. 71.28 (3q) (d) 2. of the statutes is amended to read:
SB5,2,158 71.28 (3q) (d) 2. If the allowable amount of the claim under par. (b) exceeds the
9tax otherwise due under s. 71.23, the amount of the claim not used to offset the tax
10due shall be certified by the department of revenue to the department of
11administration for payment by check, share draft, or other draft drawn from the
12appropriation account under s. 20.835 (2) (bb), except that the amounts certified
13under this subdivision for taxable years beginning after December 31, 2009, and
14before January 1, 2012 June 30, 2011, shall be paid in taxable years beginning after
15December 31 on or after July 1, 2011.
SB5, s. 3 16Section 3. 71.47 (3q) (d) 2. of the statutes is amended to read:
SB5,2,2417 71.47 (3q) (d) 2. If the allowable amount of the claim under par. (b) exceeds the
18tax otherwise due under s. 71.43, the amount of the claim not used to offset the tax
19due shall be certified by the department of revenue to the department of
20administration for payment by check, share draft, or other draft drawn from the
21appropriation account under s. 20.835 (2) (bb), except that the amounts certified
22under this subdivision for taxable years beginning after December 31, 2009, and
23before January 1, 2012 June 30, 2011, shall be paid in taxable years beginning after
24December 31 on or after July 1, 2011.
SB5,2,2525 (End)
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