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AB64-ASA1,1091 14Section 1091 . 71.34 (1g) (b) of the statutes is repealed.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.
AB64-ASA1,1102 24Section 1102 . 71.42 (2) (j) 3. k. of the statutes is created to read:
AB64-ASA1,652,2
171.42 (2) (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-ASA1,1103 3Section 1103 . 71.42 (2) (j) 3. L. of the statutes is created to read:
AB64-ASA1,652,44 71.42 (2) (j) 3. L. P.L. 114-239.
AB64-ASA1,1104 5Section 1104 . 71.42 (2) (k) of the statutes is created to read:
AB64-ASA1,652,86 71.42 (2) (k) 1. For taxable years beginning after December 31, 2016, “Internal
7Revenue Code" means the federal Internal Revenue Code as amended to December
831, 2016, except as provided in subds. 2. to 4. and s. 71.98 and subject to subd. 5.
AB64-ASA1,652,239 2. For purposes of this paragraph, “Internal Revenue Code" does not include
10the following provisions of federal public laws for taxable years beginning after
11December 31, 2016: section 13113 of P.L 103-66; sections 1, 3, 4, and 5 of P.L.
12106-519; sections 101, 102, and 422 of P.L 108-357; sections 1310 and 1351 of P.L.
13109-58; section 11146 of P.L. 109-59; section 403 (q) of P.L. 109-135; section 513 of
14P.L. 109-222; sections 104 and 307 of P.L. 109-432; sections 8233 and 8235 of P.L.
15110-28; section 11 (e) and (g) of P.L. 110-172; section 301 of P.L. 110-245; section
1615351 of P.L. 110-246; section 302 of division A, section 401 of division B, and sections
17312, 322, 502 (c), 707, and 801 of division C of P.L. 110-343; sections 1232, 1241, 1251,
181501, and 1502 of division B of P.L. 111-5; sections 211, 212, 213, 214, and 216 of P.L.
19111-226; sections 2011 and 2122 of P.L. 111-240; sections 753, 754, and 760 of P.L.
20111-312; section 1106 of P.L. 112-95; sections 104, 318, 322, 323, 324, 326, 327, and
21411 of P.L. 112-240; P.L. 114-7; section 1101 of P.L. 114-74; section 305 of division
22P of P.L. 114-113; and sections 112, 123, 125 to 128, 143, 144, 151 to 153, 165 to 167,
23169 to 171, 189, 191, 307, 326, and 411 of division Q of P.L. 114-113.
AB64-ASA1,652,2524 3. For purposes of this paragraph, “Internal Revenue Code" does not include
25amendments to the federal Internal Revenue Code enacted after December 31, 2016.
AB64-ASA1,653,2
14. For purposes of this paragraph, “Internal Revenue Code" does not include
2section 847 of the federal Internal Revenue Code.
AB64-ASA1,653,93 5. 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-ASA1,1108 10Section 1108 . 71.45 (4) (a) of the statutes is amended to read:
AB64-ASA1,653,2111 71.45 (4) (a) Except as provided in par. (b) and s. 71.80 (25), insurers computing
12tax under this subchapter may subtract from Wisconsin net income any Wisconsin
13net business loss sustained incurred in any of the next 20 immediately preceding
14taxable years, if the insurer was subject to taxation under this chapter in the taxable
15year in which the loss was incurred,
to the extent not offset by Wisconsin net business
16income of any year between the loss year and the taxable year for which an offset is
17claimed and computed without regard to sub. (2) (a) 8. and 9. and this subsection and
18limited to the amount of net income, but no loss incurred for a taxable year before
19taxable year 1987 by a nonprofit service plan of sickness care under ch. 148, or dental
20care under s. 447.13 may be treated as a net business loss of the successor service
21insurer under ch. 613 operating by virtue of s. 148.03 or 447.13.
AB64-ASA1,1108x 22Section 1108x. 71.47 (3q) (c) 3. of the statutes is amended to read:
AB64-ASA1,654,223 71.47 (3q) (c) 3. The maximum amount of credits that may be awarded under
24this subsection and ss. 71.07 (3q) and 71.28 (3q) for the period beginning on January
251, 2010, and ending on June 30, 2013, is $14,500,000, not including the amount of

1any credits reallocated under s. 238.15 (3) (d), 2015 stats., or s. 560.205 (3) (d), 2009
2stats.
AB64-ASA1,1109 3Section 1109 . 71.47 (3q) (d) 2. of the statutes is amended to read:
AB64-ASA1,654,124 71.47 (3q) (d) 2. If the allowable amount of the claim under par. (b) exceeds the
5tax otherwise due under s. 71.43, the amount of the claim not used to offset the tax
6due shall be certified by the department of revenue to the department of
7administration for payment by check, share draft, or other draft drawn from the
8appropriation account under s. 20.835 (2) (bb), except that the amounts certified
9under this subdivision for taxable years beginning after December 31, 2009, and
10before January 1, 2012, shall be paid in taxable years beginning after December 31,
112011. Notwithstanding s. 71.82, no interest shall be paid on amounts certified under
12this subdivision.
AB64-ASA1,1110ba 13Section 1110ba. 71.47 (3w) (b) (intro.) of the statutes is amended to read:
AB64-ASA1,654,1714 71.47 (3w) (b) Filing claims; payroll. (intro.) Subject to the limitations
15provided in this subsection and s. 238.399 or s. 560.799, 2009 stats., a claimant may
16claim as a credit against the tax imposed under s. 71.43 an amount calculated as
17follows:
AB64-ASA1,1110bb 18Section 1110bb. 71.47 (3w) (bm) 1. of the statutes is amended to read:
AB64-ASA1,655,419 71.47 (3w) (bm) 1. In addition to the credits under par. (b) and subds. 2., 3., and
204., and subject to the limitations provided in this subsection and s. 238.399 or s.
21560.799, 2009 stats., a claimant may claim as a credit against the tax imposed under
22s. 71.43
an amount equal to a percentage, as determined under s. 238.399 or s.
23560.799, 2009 stats., not to exceed 100 percent, of the amount the claimant paid in
24the taxable year to upgrade or improve the job-related skills of any of the claimant's
25full-time employees, to train any of the claimant's full-time employees on the use

1of job-related new technologies, or to provide job-related training to any full-time
2employee whose employment with the claimant represents the employee's first
3full-time job. This subdivision does not apply to employees who do not work in an
4enterprise zone.
AB64-ASA1,1110bc 5Section 1110bc. 71.47 (3w) (bm) 2. of the statutes is amended to read:
AB64-ASA1,655,196 71.47 (3w) (bm) 2. In addition to the credits under par. (b) and subds. 1., 3., and
74., and subject to the limitations provided in this subsection and s. 238.399 or s.
8560.799, 2009 stats., a claimant may claim as a credit against the tax imposed under
9s. 71.43
an amount equal to the percentage, as determined under s. 238.399 or s.
10560.799, 2009 stats., not to exceed 7 percent, of the claimant's zone payroll paid in
11the taxable year to all of the claimant's full-time employees whose annual wages are
12greater than the amount determined by multiplying 2,080 by 150 percent of the
13federal minimum wage in a tier I county or municipality, not including the wages
14paid to the employees determined under par. (b) 1., or greater than $30,000 in a tier
15II county or municipality, not including the wages paid to the employees determined
16under par. (b) 1., and who the claimant employed in the enterprise zone in the taxable
17year, if the total number of such employees is equal to or greater than the total
18number of such employees in the base year. A claimant may claim a credit under this
19subdivision for no more than 5 consecutive taxable years.
AB64-ASA1,1110bd 20Section 1110bd. 71.47 (3w) (bm) 3. of the statutes is amended to read:
AB64-ASA1,656,221 71.47 (3w) (bm) 3. In addition to the credits under par. (b) and subds. 1., 2., and
224., and subject to the limitations provided in this subsection and s. 238.399 or s.
23560.799, 2009 stats., for taxable years beginning after December 31, 2008, a claimant
24may claim as a credit against the tax imposed under s. 71.43 up to 10 percent of the

1claimant's significant capital expenditures, as determined under s. 238.399 (5m) or
2s. 560.799 (5m), 2009 stats.
AB64-ASA1,1110be 3Section 1110be. 71.47 (3w) (bm) 4. of the statutes is amended to read:
AB64-ASA1,656,124 71.47 (3w) (bm) 4. In addition to the credits under par. (b) and subds. 1., 2., and
53., and subject to the limitations provided in this subsection and s. 238.399 or s.
6560.799, 2009 stats., for taxable years beginning after December 31, 2009, a claimant
7may claim as a credit against the tax imposed under s. 71.43, up to 1 percent of the
8amount that the claimant paid in the taxable year to purchase tangible personal
9property, items, property, or goods under s. 77.52 (1) (b), (c), or (d), or services from
10Wisconsin vendors, as determined under s. 238.399 (5) (e) or s. 560.799 (5) (e), 2009
11stats., except that the claimant may not claim the credit under this subdivision and
12subd. 3. for the same expenditures.
AB64-ASA1,1110d 13Section 1110d. 71.47 (3w) (c) 1. of the statutes is renumbered 71.47 (3w) (c)
141. a. and amended to read:
AB64-ASA1,656,2115 71.47 (3w) (c) 1. a. If For claims filed before January 1, 2018, if the allowable
16amount of the claim under this subsection exceeds the taxes otherwise due on the
17claimant's income under s. 71.43, the amount of the claim that is not used to offset
18those taxes shall be certified by the department of revenue to the department of
19administration for payment by check, share draft, or other draft drawn from the
20appropriation under s. 20.835 (2) (co). Notwithstanding s. 71.82, no interest shall be
21paid on amounts certified under this subd. 1. a.
AB64-ASA1,1110e 22Section 1110e. 71.47 (3w) (c) 1. b. of the statutes is created to read:
AB64-ASA1,657,423 71.47 (3w) (c) 1. b. For claims filed after December 31, 2017, claims under this
24subsection shall be made to the Wisconsin Economic Development Corporation using
25policies and procedures established by the corporation board. The corporation shall

1certify valid claims to the department of administration for payment by check, share
2draft, or other draft drawn from the appropriation under s. 20.835 (2) (co).
3Notwithstanding s. 71.82, no interest shall be paid on amounts certified under this
4subd. 1. b.
AB64-ASA1,1110f 5Section 1110f. 71.47 (3w) (c) 2. of the statutes is amended to read:
AB64-ASA1,657,166 71.47 (3w) (c) 2. Partnerships For claims filed before January 1, 2018,
7partnerships
, limited liability companies, and tax-option corporations may not
8claim the credit under this subsection, but the eligibility for, and the amount of, the
9credit are based on their payment of amounts described under pars. (b) and (bm).
10A partnership, limited liability company, or tax-option corporation shall compute
11the amount of credit that each of its partners, members, or shareholders may claim
12and shall provide that information to each of them. Partners, members of limited
13liability companies, and shareholders of tax-option corporations may claim the
14credit in proportion to their ownership interests. For claims filed after December 31,
152017, partnerships, limited liability companies, and tax-option corporations may
16claim the credit under this subsection as provided under subd. 1. b.
AB64-ASA1,1110g 17Section 1110g. 71.47 (3w) (c) 3. of the statutes is amended to read:
AB64-ASA1,657,2118 71.47 (3w) (c) 3. No For claims filed before January 1, 2018, no credit may be
19allowed under this subsection unless the claimant includes with the claimant's
20return a copy of the claimant's certification for tax benefits under s. 238.399 (5) or
21(5m) or s. 560.799 (5) or (5m), 2009 stats.
AB64-ASA1,1110h 22Section 1110h. 71.47 (3w) (d) of the statutes is amended to read:
AB64-ASA1,658,323 71.47 (3w) (d) Administration. Section 71.28 (4) (g) and (h), as it applies to the
24credit under s. 71.28 (4), applies to the credit under this subsection. Claimants shall
25include with their returns a copy of their certification for tax benefits, and a copy of

1the verification of their expenses, from the department of commerce or the Wisconsin
2Economic Development Corporation. This paragraph does not apply to claims filed
3after December 31, 2017.
AB64-ASA1,1111b 4Section 1111b. 71.47 (3y) (b) (intro.) of the statutes is amended to read:
AB64-ASA1,658,85 71.47 (3y) (b) Filing claims. (intro.) Subject to the limitations provided in this
6subsection and s. 238.308, for taxable years beginning after December 31, 2015, a
7claimant may claim as a credit against the tax imposed under s. 71.43 all of the
8following:
AB64-ASA1,1111d 9Section 1111d. 71.47 (3y) (c) 1. of the statutes is amended to read:
AB64-ASA1,658,2010 71.47 (3y) (c) 1. Partnerships For claims filed before January 1, 2018,
11partnerships
, limited liability companies, and tax-option corporations may not
12claim the credit under this subsection, but the eligibility for, and the amount of, the
13credit are based on their payment of amounts under par. (b). A partnership, limited
14liability company, or tax-option corporation shall compute the amount of credit that
15each of its partners, members, or shareholders may claim and shall provide that
16information to each of them. Partners, members of limited liability companies, and
17shareholders of tax-option corporations may claim the credit in proportion to their
18ownership interests. For claims filed after December 31, 2017, partnerships, limited
19liability companies, and tax-option corporations may claim the credit under this
20subsection as provided under par. (d) 2. b.
AB64-ASA1,1111e 21Section 1111e. 71.47 (3y) (c) 2. of the statutes is amended to read:
AB64-ASA1,658,2422 71.47 (3y) (c) 2. No For claims filed before January 1, 2018, no credit may be
23allowed under this subsection unless the claimant includes with the claimant's
24return a copy of the claimant's certification for tax benefits under s. 238.308.
AB64-ASA1,1111f 25Section 1111f. 71.47 (3y) (d) 1. of the statutes is amended to read:
AB64-ASA1,659,3
171.47 (3y) (d) 1. Section 71.28 (4) (e), (g), and (h), as it applies to the credit under
2s. 71.28 (4), applies to the credit under this subsection. This subdivision does not
3apply to claims filed after December 31, 2017.
AB64-ASA1,1111g 4Section 1111g. 71.47 (3y) (d) 2. of the statutes is renumbered 71.47 (3y) (d) 2.
5a. and amended to read:
AB64-ASA1,659,126 71.47 (3y) (d) 2. a. If For claims filed before January 1, 2018, if the allowable
7amount of the claim under par. (b) exceeds the tax otherwise due under s. 71.43, the
8amount of the claim not used to offset the tax due shall be certified by the department
9of revenue to the department of administration for payment by check, share draft,
10or other draft drawn from the appropriation account under s. 20.835 (2) (bg).
11Notwithstanding s. 71.82, no interest shall be paid on amounts certified under this
12subd. 2. a.
AB64-ASA1,1111h 13Section 1111h. 71.47 (3y) (d) 2. b. of the statutes is created to read:
AB64-ASA1,659,2014 71.47 (3y) (d) 2. b. For claims filed after December 31, 2017, claims under this
15subsection shall be made to the Wisconsin Economic Development Corporation using
16policies and procedures established by the corporation board. The corporation shall
17certify valid claims to the department of administration for payment by check, share
18draft, or other draft drawn from the appropriation under s. 20.835 (2) (bg).
19Notwithstanding s. 71.82, no interest shall be paid on amounts certified under this
20subd. 2. b.
AB64-ASA1,1111k 21Section 1111k. 71.47 (4) (k) of the statutes is created to read:
AB64-ASA1,659,2422 71.47 (4) (k) Refunds. Notwithstanding par. (f), for taxable years beginning
23after December 31, 2017, if the allowable amount of the claim under par. (ad) 4., 5.,
24or 6. exceeds the tax otherwise due under s. 71.43, all of the following apply:
AB64-ASA1,660,5
11. The amount of the claim not used to offset the tax due, not to exceed 10
2percent of the allowable amount of the claim under par. (ad) 4., 5., or 6., shall be
3certified by the department of revenue to the department of administration for
4payment by check, share draft, or other draft drawn from the appropriation account
5under s. 20.835 (2) (d).
AB64-ASA1,660,116 2. The amount of the claim not used to offset the tax due and not certified for
7payment under subd. 1. may be carried forward and credited against Wisconsin
8income or franchise taxes otherwise due for the following 15 taxable years to the
9extent not offset by these taxes otherwise due in all intervening years between the
10year in which the expense was incurred and the year in which the carry-forward
11credit is claimed.
AB64-ASA1,1111m 12Section 1111m. 71.47 (5b) (d) 3. of the statutes is amended to read:
AB64-ASA1,660,1713 71.47 (5b) (d) 3. Except as provided under s. 238.15 (3) (d) (intro.), for
14investments made after December 31, 2007, if an investment for which a claimant
15claims a credit under par. (b) is held by the claimant for less than 3 years, the
16claimant shall pay to the department, in the manner prescribed by the department,
17the amount of the credit that the claimant received related to the investment.
AB64-ASA1,1112 18Section 1112 . 71.47 (5r) (a) 2. of the statutes is amended to read:
AB64-ASA1,660,2019 71.47 (5r) (a) 2. “Course of instruction" has the meaning given in s. 38.50 440.52
20(1) (c).
AB64-ASA1,1113 21Section 1113 . 71.47 (5r) (a) 6. b. of the statutes is amended to read:
AB64-ASA1,660,2322 71.47 (5r) (a) 6. b. A school approved under s. 38.50 440.52, if the delivery of
23education occurs in this state.
AB64-ASA1,1113u 24Section 1113u. 71.47 (6) (h) of the statutes is amended to read:
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