AB908-AA1,1,10
3"3. If the claimant is a single filer, a married individual filing separately, or a
4head of household, the claimant may not claim a credit under this subsection if his
5or her Wisconsin adjusted gross income exceeds $50,000 in the year to which the
6claim relates and, if the claimant's Wisconsin adjusted gross income exceeds $15,000
7in the year to which the claim relates, the claimant shall multiply the amount of the
8claim for which he or she would otherwise be eligible under par. (b) by a fraction, the
9numerator of which is the difference between 50,000 and the claimant's Wisconsin
10adjusted gross income and the denominator of which is 35,000.
AB908-AA1,2,511
4. If the claimant is a married individual filing a joint return, the claimant may
12not claim a credit under this subsection if the married couple's Wisconsin adjusted
13gross income exceeds $100,000 in the year to which the claim relates and, if the
1married couple's Wisconsin adjusted gross income exceeds $30,000 in the year to
2which the claim relates, the claimant shall multiply the amount of the claim for
3which he or she would otherwise be eligible under par. (b) by a fraction, the
4numerator of which is the difference between 100,000 and the married couple's
5Wisconsin adjusted gross income and the denominator of which is 70,000.".
