AB64-ASA1,640,623 71.28 (3q) (d) 2. If the allowable amount of the claim under par. (b) exceeds the
24tax otherwise due under s. 71.23, the amount of the claim not used to offset the tax
25due shall be certified by the department of revenue to the department of

1administration for payment by check, share draft, or other draft drawn from the
2appropriation account under s. 20.835 (2) (bb), except that the amounts certified
3under this subdivision for taxable years beginning after December 31, 2009, and
4before January 1, 2012, shall be paid in taxable years beginning after December 31,
52011. Notwithstanding s. 71.82, no interest shall be paid on amounts certified under
6this subdivision.
AB64-ASA1,1085ba 7Section 1085ba. 71.28 (3w) (b) (intro.) of the statutes is amended to read:
AB64-ASA1,640,118 71.28 (3w) (b) Filing claims; payroll. (intro.) Subject to the limitations
9provided in this subsection and s. 238.399 or s. 560.799, 2009 stats., a claimant may
10claim as a credit against the tax imposed under s. 71.23 an amount calculated as
11follows:
AB64-ASA1,1085bb 12Section 1085bb. 71.28 (3w) (bm) 1. of the statutes is amended to read:
AB64-ASA1,640,2313 71.28 (3w) (bm) 1. In addition to the credits under par. (b) and subds. 2., 3., and
144., and subject to the limitations provided in this subsection and s. 238.399 or s.
15560.799, 2009 stats., a claimant may claim as a credit against the tax imposed under
16s. 71.23
an amount equal to a percentage, as determined under s. 238.399 or s.
17560.799, 2009 stats., not to exceed 100 percent, of the amount the claimant paid in
18the taxable year to upgrade or improve the job-related skills of any of the claimant's
19full-time employees, to train any of the claimant's full-time employees on the use
20of job-related new technologies, or to provide job-related training to any full-time
21employee whose employment with the claimant represents the employee's first
22full-time job. This subdivision does not apply to employees who do not work in an
23enterprise zone.
AB64-ASA1,1085bc 24Section 1085bc. 71.28 (3w) (bm) 2. of the statutes is amended to read:
AB64-ASA1,641,14
171.28 (3w) (bm) 2. In addition to the credits under par. (b) and subds. 1., 3., and
24., and subject to the limitations provided in this subsection and s. 238.399 or s.
3560.799, 2009 stats., a claimant may claim as a credit against the tax imposed under
4s. 71.23
an amount equal to the percentage, as determined under s. 238.399 or s.
5560.799, 2009 stats., not to exceed 7 percent, of the claimant's zone payroll paid in
6the taxable year to all of the claimant's full-time employees whose annual wages are
7greater than the amount determined by multiplying 2,080 by 150 percent of the
8federal minimum wage in a tier I county or municipality, not including the wages
9paid to the employees determined under par. (b) 1., or greater than $30,000 in a tier
10II county or municipality, not including the wages paid to the employees determined
11under par. (b) 1., and who the claimant employed in the enterprise zone in the taxable
12year, if the total number of such employees is equal to or greater than the total
13number of such employees in the base year. A claimant may claim a credit under this
14subdivision for no more than 5 consecutive taxable years.
AB64-ASA1,1085bd 15Section 1085bd. 71.28 (3w) (bm) 3. of the statutes is amended to read:
AB64-ASA1,641,2116 71.28 (3w) (bm) 3. In addition to the credits under par. (b) and subds. 1., 2., and
174., and subject to the limitations provided in this subsection and s. 238.399 or s.
18560.799, 2009 stats., for taxable years beginning after December 31, 2008, a claimant
19may claim as a credit against the tax imposed under s. 71.23 up to 10 percent of the
20claimant's significant capital expenditures, as determined under s. 238.399 (5m) or
21s. 560.799 (5m), 2009 stats.
AB64-ASA1,1085be 22Section 1085be. 71.28 (3w) (bm) 4. of the statutes is amended to read:
AB64-ASA1,642,623 71.28 (3w) (bm) 4. In addition to the credits under par. (b) and subds. 1., 2., and
243., and subject to the limitations provided in this subsection and s. 238.399 or s.
25560.799, 2009 stats., for taxable years beginning after December 31, 2009, a claimant

1may claim as a credit against the tax imposed under s. 71.23, up to 1 percent of the
2amount that the claimant paid in the taxable year to purchase tangible personal
3property, items, property, or goods under s. 77.52 (1) (b), (c), or (d), or services from
4Wisconsin vendors, as determined under s. 238.399 (5) (e) or s. 560.799 (5) (e), 2009
5stats., except that the claimant may not claim the credit under this subdivision and
6subd. 3. for the same expenditures.
AB64-ASA1,1085d 7Section 1085d. 71.28 (3w) (c) 1. of the statutes is renumbered 71.28 (3w) (c)
81. a. and amended to read:
AB64-ASA1,642,159 71.28 (3w) (c) 1. a. If For claims filed before January 1, 2018, if the allowable
10amount of the claim under this subsection exceeds the taxes otherwise due on the
11claimant's income under s. 71.23, the amount of the claim that is not used to offset
12those taxes shall be certified by the department of revenue to the department of
13administration for payment by check, share draft, or other draft drawn from the
14appropriation under s. 20.835 (2) (co). Notwithstanding s. 71.82, no interest shall be
15paid on amounts certified under this subd. 1. a.
AB64-ASA1,1085e 16Section 1085e. 71.28 (3w) (c) 1. b. of the statutes is created to read:
AB64-ASA1,642,2317 71.28 (3w) (c) 1. b. For claims filed after December 31, 2017, claims under this
18subsection shall be made to the Wisconsin Economic Development Corporation using
19policies and procedures established by the corporation board. The corporation shall
20certify valid claims to the department of administration for payment by check, share
21draft, or other draft drawn from the appropriation under s. 20.835 (2) (co).
22Notwithstanding s. 71.82, no interest shall be paid on amounts certified under this
23subd. 1. b.
AB64-ASA1,1085f 24Section 1085f. 71.28 (3w) (c) 2. of the statutes is amended to read:
AB64-ASA1,643,11
171.28 (3w) (c) 2. Partnerships For claims filed before January 1, 2018,
2partnerships
, limited liability companies, and tax-option corporations may not
3claim the credit under this subsection, but the eligibility for, and the amount of, the
4credit are based on their payment of amounts described under pars. (b) and (bm).
5A partnership, limited liability company, or tax-option corporation shall compute
6the amount of credit that each of its partners, members, or shareholders may claim
7and shall provide that information to each of them. Partners, members of limited
8liability companies, and shareholders of tax-option corporations may claim the
9credit in proportion to their ownership interests. For claims filed after December 31,
102017, partnerships, limited liability companies, and tax-option corporations may
11claim the credit under this subsection as provided under subd. 1. b.
AB64-ASA1,1085g 12Section 1085g. 71.28 (3w) (c) 3. of the statutes is amended to read:
AB64-ASA1,643,1613 71.28 (3w) (c) 3. No For claims filed before January 1, 2018, no credit may be
14allowed under this subsection unless the claimant includes with the claimant's
15return a copy of the claimant's certification for tax benefits under s. 238.399 (5) or
16(5m) or s. 560.799 (5) or (5m), 2009 stats.
AB64-ASA1,1085h 17Section 1085h. 71.28 (3w) (d) of the statutes is amended to read:
AB64-ASA1,643,2318 71.28 (3w) (d) Administration. Subsection (4) (g) and (h), as it applies to the
19credit under sub. (4), applies to the credit under this subsection. Claimants shall
20include with their returns a copy of their certification for tax benefits, and a copy of
21the verification of their expenses, from the department of commerce or the Wisconsin
22Economic Development Corporation. This paragraph does not apply to claims filed
23after December 31, 2017.
AB64-ASA1,1085i 24Section 1085i. 71.28 (3wm) of the statutes is created to read:
AB64-ASA1,644,2
171.28 (3wm) Electronics and information technology manufacturing zone
2credit.
(a) Definitions. In this subsection:
AB64-ASA1,644,43 1. “Claimant" means a person who is certified to claim tax benefits under s.
4238.396 (3) and who files a claim under this subsection.
AB64-ASA1,644,85 2. “Full-time employee” means an individual who is employed in a job for which
6the annual pay is at least $30,000 and who is offered retirement, health, and other
7benefits that are equivalent to the retirement, health, and other benefits offered to
8an individual who is required to work at least 2,080 hours per year.
AB64-ASA1,644,109 3. “State payroll" means the amount of payroll apportioned to this state, as
10determined under s. 71.25 (8).
AB64-ASA1,644,1211 4. “Wages" means wages under section 3306 (b) of the Internal Revenue Code,
12determined without regard to any dollar limitations.
AB64-ASA1,644,1313 5. “Zone” means a zone designated under s. 238.396 (1m).
AB64-ASA1,644,1914 6. “Zone payroll" means the amount of state payroll that is attributable to
15wages paid by the claimant to full-time employees for services that are performed
16in the zone or that are performed outside the zone, but within the state, and for the
17benefit of the operations within the zone, as determined by the Wisconsin Economic
18Development Corporation. “Zone payroll" does not include the amount of wages paid
19to any full-time employees that exceeds $100,000.
AB64-ASA1,644,2120 (b) Filing claims; payroll. Subject to the limitations provided in this subsection
21and s. 238.396, a claimant may claim as a credit an amount calculated as follows:
AB64-ASA1,644,2322 1. Determine the zone payroll for the taxable year for full-time employees
23employed by the claimant.
AB64-ASA1,644,2424 2. Multiply the amount determined under subd. 1. by 17 percent.
AB64-ASA1,645,4
1(bm) Filing supplemental claims. In addition to claiming the credit under par.
2(b), and subject to the limitations under this subsection and s. 238.396, a claimant
3may claim as a credit up to 15 percent of the claimant's significant capital
4expenditures in the zone in the taxable year, as determined under s. 238.396 (3m).
AB64-ASA1,645,105 (c) Limitations. Partnerships, limited liability companies, and tax-option
6corporations may claim the credit under this subsection as provided under par. (d).
7The Wisconsin Economic Development Corporation may recover credits claimed
8under this paragraph that are revoked or otherwise invalid from the partnership,
9limited liability company, or tax-option corporation or from the individual partner,
10member, or shareholder.
AB64-ASA1,645,1611 (d) Administration. Claims under this subsection shall be made to the
12Wisconsin Economic Development Corporation using policies and procedures
13established by the corporation board. The corporation shall certify valid claims to
14the department of administration for payment by check, share draft, or other draft
15drawn from the appropriation under s. 20.835 (2) (cp). Notwithstanding s. 71.82, no
16interest shall be paid on amounts certified under this subdivision.
AB64-ASA1,1086b 17Section 1086b. 71.28 (3y) (b) (intro.) of the statutes is amended to read:
AB64-ASA1,645,2118 71.28 (3y) (b) Filing claims. (intro.) Subject to the limitations provided in this
19subsection and s. 238.308, for taxable years beginning after December 31, 2015, a
20claimant may claim as a credit against the tax imposed under s. 71.23 all of the
21following:
AB64-ASA1,1086d 22Section 1086d. 71.28 (3y) (c) 1. of the statutes is amended to read:
AB64-ASA1,646,823 71.28 (3y) (c) 1. Partnerships For claims filed before January 1, 2018,
24partnerships
, limited liability companies, and tax-option corporations may not
25claim the credit under this subsection, but the eligibility for, and the amount of, the

1credit are based on their payment of amounts under par. (b). A partnership, limited
2liability company, or tax-option corporation shall compute the amount of credit that
3each of its partners, members, or shareholders may claim and shall provide that
4information to each of them. Partners, members of limited liability companies, and
5shareholders of tax-option corporations may claim the credit in proportion to their
6ownership interests. For claims filed after December 31, 2017, partnerships, limited
7liability companies, and tax-option corporations may claim the credit under this
8subsection as provided under par. (d) 2. b.
AB64-ASA1,1086e 9Section 1086e. 71.28 (3y) (c) 2. of the statutes is amended to read:
AB64-ASA1,646,1210 71.28 (3y) (c) 2. No For claims filed before January 1, 2018, no credit may be
11allowed under this subsection unless the claimant includes with the claimant's
12return a copy of the claimant's certification for tax benefits under s. 238.308.
AB64-ASA1,1086f 13Section 1086f. 71.28 (3y) (d) 1. of the statutes is amended to read:
AB64-ASA1,646,1614 71.28 (3y) (d) 1. Subsection (4) (e), (g), and (h), as it applies to the credit under
15sub. (4), applies to the credit under this subsection. This subdivision does not apply
16to claims filed after December 31, 2017.
AB64-ASA1,1086g 17Section 1086g. 71.28 (3y) (d) 2. of the statutes is renumbered 71.28 (3y) (d)
182. a. and amended to read:
AB64-ASA1,646,2519 71.28 (3y) (d) 2. a. If For claims filed before January 1, 2018, if the allowable
20amount of the claim under par. (b) exceeds the tax otherwise due under s. 71.23, the
21amount of the claim not used to offset the tax due shall be certified by the department
22of revenue to the department of administration for payment by check, share draft,
23or other draft drawn from the appropriation account under s. 20.835 (2) (bg).
24Notwithstanding s. 71.82, no interest shall be paid on amounts certified under this
25subd. 2. a.
AB64-ASA1,1086h
1Section 1086h. 71.28 (3y) (d) 2. b. of the statutes is created to read:
AB64-ASA1,647,82 71.28 (3y) (d) 2. b. For claims filed after December 31, 2017, claims under this
3subsection shall be made to the Wisconsin Economic Development Corporation using
4policies and procedures established by the corporation board. The corporation shall
5certify valid claims to the department of administration for payment by check, share
6draft, or other draft drawn from the appropriation under s. 20.835 (2) (bg).
7Notwithstanding s. 71.82, no interest shall be paid on amounts certified under this
8subd. 2. b.
AB64-ASA1,1086i 9Section 1086i. 71.28 (4) (k) of the statutes is created to read:
AB64-ASA1,647,1210 71.28 (4) (k) Refunds. Notwithstanding par. (f), for taxable years beginning
11after December 31, 2017, if the allowable amount of the claim under par. (ad) 4., 5.,
12or 6. exceeds the tax otherwise due under s. 71.23, all of the following apply:
AB64-ASA1,647,1713 1. The amount of the claim not used to offset the tax due, not to exceed 10
14percent of the allowable amount of the claim under par. (ad) 4., 5., or 6., shall be
15certified by the department of revenue to the department of administration for
16payment by check, share draft, or other draft drawn from the appropriation account
17under s. 20.835 (2) (d).
AB64-ASA1,647,2318 2. The amount of the claim not used to offset the tax due and not certified for
19payment under subd. 1. may be carried forward and credited against Wisconsin
20income or franchise taxes otherwise due for the following 15 taxable years to the
21extent not offset by these taxes otherwise due in all intervening years between the
22year in which the expense was incurred and the year in which the carry-forward
23credit is claimed.
AB64-ASA1,1086m 24Section 1086m. 71.28 (5b) (d) 3. of the statutes is amended to read:
AB64-ASA1,648,5
171.28 (5b) (d) 3. Except as provided under s. 238.15 (3) (d) (intro.), for
2investments made after December 31, 2007, if an investment for which a claimant
3claims a credit under par. (b) is held by the claimant for less than 3 years, the
4claimant shall pay to the department, in the manner prescribed by the department,
5the amount of the credit that the claimant received related to the investment.
AB64-ASA1,1087 6Section 1087 . 71.28 (5r) (a) 2. of the statutes is amended to read:
AB64-ASA1,648,87 71.28 (5r) (a) 2. “Course of instruction" has the meaning given in s. 38.50 440.52
8(1) (c).
AB64-ASA1,1088 9Section 1088 . 71.28 (5r) (a) 6. b. of the statutes is amended to read:
AB64-ASA1,648,1110 71.28 (5r) (a) 6. b. A school approved under s. 38.50 440.52, if the delivery of
11education occurs in this state.
AB64-ASA1,1088u 12Section 1088u. 71.28 (6) (h) of the statutes is amended to read:
AB64-ASA1,648,1813 71.28 (6) (h) Any person, including a nonprofit entity described in section 501
14(c) (3) of the Internal Revenue Code, may sell or otherwise transfer the credit under
15par. (a) 2m. or 3., in whole or in part, to another person who is subject to the taxes
16imposed under s. 71.02, 71.08, 71.23, or 71.43, if the person notifies the department
17of the transfer, and submits with the notification a copy of the transfer documents,
18and the department certifies ownership of the credit with each transfer.
AB64-ASA1,1089 19Section 1089 . 71.28 (6) (i) of the statutes is created to read:
AB64-ASA1,648,2420 71.28 (6) (i) If a person who claims a credit under this subsection and a credit
21under section 47 of the Internal Revenue Code for the same qualified rehabilitation
22expenditures is required to repay any amount of the credit claimed under section 47
23of the Internal Revenue Code, the person shall repay to the department a
24proportionate amount of the credit claimed under this subsection.
AB64-ASA1,1090j 25Section 1090j. 71.30 (3) (c) of the statutes is amended to read:
AB64-ASA1,649,2
171.30 (3) (c) Research credit under s. 71.28 (4), except as provided under par.
2(f)
.
AB64-ASA1,1090k 3Section 1090k. 71.30 (3) (f) of the statutes is amended to read:
AB64-ASA1,649,134 71.30 (3) (f) The total of farmland preservation credit under subch. IX,
5farmland tax relief credit under s. 71.28 (2m), dairy manufacturing facility
6investment credit under s. 71.28 (3p), jobs credit under s. 71.28 (3q), meat processing
7facility investment credit under s. 71.28 (3r), woody biomass harvesting and
8processing credit under s. 71.28 (3rm), food processing plant and food warehouse
9investment credit under s. 71.28 (3rn), enterprise zone jobs credit under s. 71.28
10(3w), business development credit under s. 71.28 (3y), research credit under s. 71.28
11(4) (k) 1.,
film production services credit under s. 71.28 (5f), film production company
12investment credit under s. 71.28 (5h), beginning farmer and farm asset owner tax
13credit under s. 71.28 (8r), and estimated tax payments under s. 71.29.
AB64-ASA1,1091 14Section 1091 . 71.34 (1g) (b) of the statutes is repealed.
AB64-ASA1,1092 15Section 1092 . 71.34 (1g) (j) 1. of the statutes is amended to read:
AB64-ASA1,649,1916 71.34 (1g) (j) 1. For taxable years beginning after December 31, 2013, and
17before January 1, 2017,
for tax option corporations, “Internal Revenue Code" means
18the federal Internal Revenue Code as amended to December 31, 2013, except as
19provided in subds. 2., 3., and 5. and subject to subd. 4.
AB64-ASA1,1093 20Section 1093 . 71.34 (1g) (j) 3. i. of the statutes is created to read:
AB64-ASA1,649,2121 71.34 (1g) (j) 3. i. Section 2004 of P.L. 114-41.
AB64-ASA1,1094 22Section 1094 . 71.34 (1g) (j) 3. j. of the statutes is created to read:
AB64-ASA1,649,2323 71.34 (1g) (j) 3. j. Sections 503 and 504 of P.L. 114-74.
AB64-ASA1,1095 24Section 1095 . 71.34 (1g) (j) 3. k. of the statutes is created to read:
AB64-ASA1,650,2
171.34 (1g) (j) 3. k. Sections 103, 104, 124, 168, 184, 185, 190, 204, 303, 306, 336,
2and 341 of division Q of P.L. 114-113.
AB64-ASA1,1096 3Section 1096 . 71.34 (1g) (j) 3. L. of the statutes is created to read:
AB64-ASA1,650,44 71.34 (1g) (j) 3. L. P.L. 114-239.
AB64-ASA1,1097 5Section 1097 . 71.34 (1g) (k) of the statutes is created to read:
AB64-ASA1,650,96 71.34 (1g) (k) 1. For taxable years beginning after December 31, 2016, for tax
7option corporations, “Internal Revenue Code" means the federal Internal Revenue
8Code as amended to December 31, 2016, except as provided in subds. 2., 3., and 5. and
9s. 71.98 and subject to subd. 4.
AB64-ASA1,650,2410 2. For purposes of this paragraph, “Internal Revenue Code" does not include
11the following provisions of federal public laws for taxable years beginning after
12December 31, 2016: section 13113 of P.L 103-66; sections 1, 3, 4, and 5 of P.L.
13106-519; sections 101, 102, and 422 of P.L 108-357; sections 1310 and 1351 of P.L.
14109-58; section 11146 of P.L. 109-59; section 403 (q) of P.L. 109-135; section 513 of
15P.L. 109-222; sections 104 and 307 of P.L. 109-432; sections 8233 and 8235 of P.L.
16110-28; section 11 (e) and (g) of P.L. 110-172; section 301 of P.L. 110-245; section
1715351 of P.L. 110-246; section 302 of division A, section 401 of division B, and sections
18312, 322, 502 (c), 707, and 801 of division C of P.L. 110-343; sections 1232, 1241, 1251,
191501, and 1502 of division B of P.L. 111-5; sections 211, 212, 213, 214, and 216 of P.L.
20111-226; sections 2011 and 2122 of P.L. 111-240; sections 753, 754, and 760 of P.L.
21111-312; section 1106 of P.L. 112-95; sections 104, 318, 322, 323, 324, 326, 327, and
22411 of P.L. 112-240; P.L. 114-7; section 1101 of P.L. 114-74; section 305 of division
23P of P.L. 114-113; and sections 112, 123, 125 to 128, 143, 144, 151 to 153, 165 to 167,
24169 to 171, 189, 191, 307, 326, and 411 of division Q of P.L. 114-113.
AB64-ASA1,651,2
13. For purposes of this paragraph, “Internal Revenue Code" does not include
2amendments to the federal Internal Revenue Code enacted after December 31, 2016.
AB64-ASA1,651,93 4. For purposes of this paragraph, the provisions of federal public laws that
4directly or indirectly affect the Internal Revenue Code, as defined in this paragraph,
5apply for Wisconsin purposes at the same time as for federal purposes, except that
6changes made by section 4007 (b) of P.L. 114-41, section 1102 of P.L. 114-74, sections
7105, 111, 113 to 115, 133, 301, 302, 304, 305, 308, 311, 313 to 323, 325, 331, and 343
8to 345 of division Q of P.L. 114-113 first apply for taxable years beginning after
9December 31, 2016.
AB64-ASA1,651,13105. For purposes of this paragraph, section 1366 (f) of the Internal Revenue Code
11(relating to pass-through of items to shareholders) is modified by substituting the
12tax under s. 71.35 for the taxes under sections 1374 and 1375 of the Internal Revenue
13Code.
AB64-ASA1,1098 14Section 1098 . 71.42 (2) (b) of the statutes is repealed.
AB64-ASA1,1099 15Section 1099 . 71.42 (2) (j) 1. of the statutes is amended to read:
AB64-ASA1,651,1916 71.42 (2) (j) 1. For taxable years beginning after December 31, 2013, and before
17January 1, 2017,
“Internal Revenue Code" means the federal Internal Revenue Code
18as amended to December 31, 2013, except as provided in subds. 2. to 4. and subject
19to subd. 5.
AB64-ASA1,1100 20Section 1100 . 71.42 (2) (j) 3. i. of the statutes is created to read:
AB64-ASA1,651,2121 71.42 (2) (j) 3. i. Section 2004 of P.L. 114-41.
AB64-ASA1,1101 22Section 1101 . 71.42 (2) (j) 3. j. of the statutes is created to read:
AB64-ASA1,651,2323 71.42 (2) (j) 3. j. Sections 503 and 504 of P.L. 114-74.
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