AB794, s. 8
1Section 8. 71.26 (2) (a) 4. of the statutes, as affected by 2009 Wisconsin Acts
22
and 28, is amended to read:
AB794,6,83 71.26 (2) (a) 4. Plus the amount of the credit computed under s. 71.28 (1dd),
4(1de), (1di), (1dj), (1dL), (1dm), (1ds), (1dx), (1dy), (3g), (3h), (3n), (3p), (3q), (3r), (3t),
5(3w), (5e), (5f), (5g), (5h), (5i), (5j), (5k), (6f), (6g), and (8r) and not passed through by
6a partnership, limited liability company, or tax-option corporation that has added
7that amount to the partnership's, limited liability company's, or tax-option
8corporation's income under s. 71.21 (4) or 71.34 (1k) (g).
AB794, s. 9 9Section 9. 71.28 (6f) of the statutes is created to read:
AB794,6,1110 71.28 (6f) Thermal biomass heating systems credit. (a) Definitions. In this
11subsection:
AB794,6,1312 1. "Air quality standards" means all requirements under ch. 285 and 42 USC
137401
to 7671q.
AB794,6,1414 2. "Biomass" has the meaning given in s. 196.378 (1) (ar).
AB794,6,1515 3. "Claimant" means a person who files a claim under this subsection.
AB794,6,1916 4. "Thermal biomass heating system" means a stove, furnace, or boiler that
17generates heat from biomass by providing an energy efficiency conversion of at least
1875 percent and meets any air quality standards that apply to the system on the day
19on which it is purchased.
AB794,6,2420 (b) Filing claims. Subject to the limitations provided in this subsection, a
21claimant may claim as a credit against the tax imposed under s. 71.23, up to the
22amount of those taxes, 100 percent of the installed cost of a thermal biomass heating
23system that the claimant paid in the taxable year for a system that is installed in the
24claimant's place of business in this state.
AB794,7,8
1(c) Limitations. Partnerships, limited liability companies, and tax-option
2corporations may not claim the credit under this subsection, but the eligibility for,
3and the amount of, the credit are based on their payment of amounts under par. (b).
4A partnership, limited liability company, or tax-option corporation shall compute
5the amount of credit that each of its partners, members, or shareholders may claim
6and shall provide that information to each of them. Partners, members of limited
7liability companies, and shareholders of tax-option corporations may claim the
8credit in proportion to their ownership interests.
AB794,7,109 (d) Administration. Subsection (4) (e) to (h), as it applies to the credit under
10sub. (4), applies to the credit under this subsection.
AB794, s. 10 11Section 10. 71.28 (6g) of the statutes is created to read:
AB794,7,1212 71.28 (6g) Thermal biomass fuel credit. (a) Definitions. In this subsection:
AB794,7,1313 1. "Biomass" has the meaning given in s. 196.378 (1) (ar).
AB794,7,1414 2. "Claimant" means a person who files a claims under this subsection.
AB794,7,1615 3. "Fuel" means fuel that is made from biomass and is used to power a thermal
16biomass heating system.
AB794,7,1717 4. "Thermal biomass heating system" has the meaning given in sub. (6f) (a) 4.
AB794,7,2318 (b) Filing claims. Subject to the limitations provided in this subsection, a
19claimant may claim as a credit against the tax imposed under s. 71.23, up to the
20amount of those taxes, 100 percent of the amount that the claimant paid in the
21taxable year for fuel used in a thermal biomass heating system that is installed in
22the claimant's primary residence in this state or in the claimant's place of business
23in this state.
AB794,8,624 (c) Limitations. Partnerships, limited liability companies, and tax-option
25corporations may not claim the credit under this subsection, but the eligibility for,

1and the amount of, the credit are based on their payment of amounts under par. (b).
2A partnership, limited liability company, or tax-option corporation shall compute
3the amount of credit that each of its partners, members, or shareholders may claim
4and shall provide that information to each of them. Partners, members of limited
5liability companies, and shareholders of tax-option corporations may claim the
6credit in proportion to their ownership interests.
AB794,8,87 (d) Administration. Subsection (4) (e) to (h), as it applies to the credit under
8sub. (4), applies to the credit under this subsection.
AB794, s. 11 9Section 11. 71.30 (3) (af) of the statutes is created to read:
AB794,8,1010 71.30 (3) (af) The thermal biomass heating systems credit under s. 71.28 (6f).
AB794, s. 12 11Section 12. 71.30 (3) (ag) of the statutes is created to read:
AB794,8,1212 71.30 (3) (ag) The thermal biomass fuel credit under s. 71.28 (6g).
AB794, s. 13 13Section 13. 71.34 (1k) (g) of the statutes, as affected by 2009 Wisconsin Acts
142
and 28, is amended to read:
AB794,8,1815 71.34 (1k) (g) An addition shall be made for credits computed by a tax-option
16corporation under s. 71.28 (1dd), (1de), (1di), (1dj), (1dL), (1dm), (1ds), (1dx), (1dy),
17(3), (3g), (3h), (3n), (3p), (3q), (3r), (3t), (3w), (5e), (5f), (5g), (5h), (5i), (5j), (5k), (6f),
18(6g),
and (8r) and passed through to shareholders.
AB794, s. 14 19Section 14. 71.45 (2) (a) 10. of the statutes, as affected by 2009 Wisconsin Acts
202
and 28, is amended to read:
AB794,9,221 71.45 (2) (a) 10. By adding to federal taxable income the amount of credit
22computed under s. 71.47 (1dd) to (1dy), (3g), (3h), (3n), (3p), (3q), (3r), (3w), (5e), (5f),
23(5g), (5h), (5i), (5j), (5k), (6f), (6g), and (8r) and not passed through by a partnership,
24limited liability company, or tax-option corporation that has added that amount to
25the partnership's, limited liability company's, or tax-option corporation's income

1under s. 71.21 (4) or 71.34 (1k) (g) and the amount of credit computed under s. 71.47
2(1), (3), (3t), (4), (4m), and (5).
AB794, s. 15 3Section 15. 71.47 (6f) of the statutes is created to read:
AB794,9,54 71.47 (6f) Thermal biomass heating systems credit. (a) Definitions. In this
5subsection:
AB794,9,76 1. "Air quality standards" means all requirements under ch. 285 and 42 USC
77401
to 7671q.
AB794,9,88 2. "Biomass" has the meaning given in s. 196.378 (1) (ar).
AB794,9,99 3. "Claimant" means a person who files a claim under this subsection.
AB794,9,1310 4. "Thermal biomass heating system" means a stove, furnace, or boiler that
11generates heat from biomass by providing an energy efficiency conversion of at least
1275 percent and meets any air quality standards that apply to the system on the day
13on which it is purchased.
AB794,9,1814 (b) Filing claims. Subject to the limitations provided in this subsection, a
15claimant may claim as a credit against the tax imposed under s. 71.43, up to the
16amount of those taxes, 100 percent of the installed cost of a thermal biomass heating
17system that the claimant paid in the taxable year for a system that is installed in the
18claimant's place of business in this state.
AB794,9,2419 (c) Limitations. Partnerships, limited liability companies, and tax-option
20corporations may not claim the credit under this subsection, but the eligibility for,
21and the amount of, the credit are based on their payment of amounts under par. (b).
22A partnership, limited liability company, or tax-option corporation shall compute
23the amount of credit that each of its partners, members, or shareholders may claim
24and shall provide that information to each of them. Partners, members of limited

1liability companies, and shareholders of tax-option corporations may claim the
2credit in proportion to their ownership interests.
AB794,10,43 (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.
AB794, s. 16 5Section 16. 71.47 (6g) of the statutes is created to read:
AB794,10,66 71.47 (6g) Thermal biomass fuel credit. (a) Definitions. In this subsection:
AB794,10,77 1. "Biomass" has the meaning given in s. 196.378 (1) (ar).
AB794,10,88 2. "Claimant" means a person who files a claims under this subsection.
AB794,10,109 3. "Fuel" means fuel that is made from biomass and is used to power a thermal
10biomass heating system.
AB794,10,1111 4. "Thermal biomass heating system" has the meaning given in sub. (6f) (a) 4.
AB794,10,1712 (b) Filing claims. Subject to the limitations provided in this subsection, a
13claimant may claim as a credit against the tax imposed under s. 71.43, up to the
14amount of those taxes, 100 percent of the amount that the claimant paid in the
15taxable year for fuel used in a thermal biomass heating system that is installed in
16the claimant's primary residence in this state or in the claimant's place of business
17in this state.
AB794,10,2518 (c) Limitations. Partnerships, limited liability companies, and tax-option
19corporations may not claim the credit under this subsection, but the eligibility for,
20and the amount of, the credit are based on their payment of amounts under par. (b).
21A partnership, limited liability company, or tax-option corporation shall compute
22the amount of credit that each of its partners, members, or shareholders may claim
23and shall provide that information to each of them. Partners, members of limited
24liability companies, and shareholders of tax-option corporations may claim the
25credit in proportion to their ownership interests.
AB794,11,2
1(d) Administration. Section 71.28 (4) (e) to (h), as it applies to the credit under
2s. 71.28 (4), applies to the credit under this subsection.
AB794, s. 17 3Section 17. 71.49 (1) (af) of the statutes is created to read:
AB794,11,44 71.49 (1) (af) The thermal biomass heating systems credit under s. 71.47 (6f).
AB794, s. 18 5Section 18. 71.49 (1) (ag) of the statutes is created to read:
AB794,11,66 71.49 (1) (ag) The thermal biomass fuel credit under s. 71.47 (6g).
AB794, s. 19 7Section 19. 77.54 (58) of the statutes is created to read:
AB794,11,118 77.54 (58) The sales price from the sale of and the storage, use, or other
9consumption of a thermal biomass heating system, as defined in s. 71.07 (6f) (a) 4.,
10including accessories, attachments, and repair parts, but not including equipment
11or components that would be present as part of a conventional energy system.
AB794, s. 20 12Section 20. 77.92 (4) of the statutes, as affected by 2009 Wisconsin Acts 2 and
1328, is amended to read:
AB794,12,414 77.92 (4) "Net business income," with respect to a partnership, means taxable
15income as calculated under section 703 of the Internal Revenue Code; plus the items
16of income and gain under section 702 of the Internal Revenue Code, including taxable
17state and municipal bond interest and excluding nontaxable interest income or
18dividend income from federal government obligations; minus the items of loss and
19deduction under section 702 of the Internal Revenue Code, except items that are not
20deductible under s. 71.21; plus guaranteed payments to partners under section 707
21(c) of the Internal Revenue Code; plus the credits claimed under s. 71.07 (2dd), (2de),
22(2di), (2dj), (2dL), (2dm), (2dr), (2ds), (2dx), (2dy), (3g), (3h), (3n), (3p), (3q), (3r), (3s),
23(3t), (3w), (5e), (5f), (5g), (5h), (5i), (5j), (5k), (6f), (6g), and (8r); and plus or minus, as
24appropriate, transitional adjustments, depreciation differences, and basis
25differences under s. 71.05 (13), (15), (16), (17), and (19); but excluding income, gain,

1loss, and deductions from farming. "Net business income," with respect to a natural
2person, estate, or trust, means profit from a trade or business for federal income tax
3purposes and includes net income derived as an employee as defined in section 3121
4(d) (3) of the Internal Revenue Code.
AB794, s. 21 5Section 21. Initial applicability.
AB794,12,76 (1) The treatment of section 70.11 (45) of the statutes first applies to the
7property tax assessments as January 1, 2010.
AB794,12,178 (2) The treatment of sections 71.05 (6) (a) 15., 71.07 (6f) and (6g), 71.10 (4) (cf)
9and (cg), 71.21 (4), 71.26 (2) (a) 4., 71.47 (6f) and (6g), 71.30 (3) (af) and (ag), 71.34
10(1k) (g), 71.45 (2) (a) 10., 71.47 (6f) and (6g), and 77.92 (4) of the statutes first applies
11to taxable years beginning on January 1 of the year in which this subsection takes
12effect, except that if this subsection takes effect after July 31 the treatment of
13sections 71.05 (6) (a) 15., 71.07 (6f) and (6g), 71.10 (4) (cf) and (cg), 71.21 (4), 71.26
14(2) (a) 4., 71.28 (6f) and (6g), 71.30 (3) (af) and (ag), 71.34 (1k) (g), 71.45 (2) (a) 10.,
1571.47 (6f) and (6g), and 77.92 (4) of the statutes first applies to taxable years
16beginning on January 1 of the year following the year in which this subsection takes
17effect.
AB794, s. 22 18Section 22. Effective dates. This act takes effect on the day after publication,
19except as follows:
AB794,12,2120 (1) The treatment of section 77.54 (58) of the statutes takes effect on the first
21day of the 3rd month beginning after publication.
AB794,12,2222 (End)
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