AB150-ASA,1111,22 70.375 (4) (r) Administrative fees under s. 70.3965.
AB150-ASA, s. 3364m 3Section 3364m. 70.385 of the statutes is amended to read:
AB150-ASA,1111,6 470.385 Collection of the tax. All taxes as evidenced by the report under s.
570.38 (1) are due and payable to the department on or before June 15, and shall be
6deposited by the department with the state treasurer secretary of administration.
AB150-ASA, s. 3365 7Section 3365. 70.39 (4) of the statutes is amended to read:
AB150-ASA,1111,258 70.39 (4) Within 5 days after the receipt of the warrant the sheriff shall file a
9copy of it with the clerk of the circuit court of the county, unless the person makes
10satisfactory arrangements for payment with the department, in which case, the
11sheriff shall, at the direction of the department, return the warrant to it. The clerk
12shall docket the warrant as a delinquent income or franchise tax warrant is docketed
13under s. 806.11. The clerk shall accept, file and docket the warrant without
14prepayment of any fee, but shall submit a statement of the proper fees within 30 days
15to the department of revenue. The fees shall be paid by the state treasurer upon
16Upon audit by the department secretary of administration on the certificate of the
17secretary of revenue, the secretary of administration shall pay the fees and the fees
18shall be charged to the proper appropriation for the department of revenue. The
19sheriff shall be entitled to the same fees for executing upon the warrant as upon an
20execution against property issued out of a court of record, to be collected in the same
21manner. Upon the sale of any real estate the sheriff shall execute a deed of the real
22estate, and the person may redeem the real estate as from a sale under an execution
23against property upon a judgment of a court of record. No public official may demand
24prepayment of any fee for the performance of any official act required in carrying out
25this section.
AB150-ASA, s. 3366
1Section 3366. 70.395 (2) (i) of the statutes is amended to read:
AB150-ASA,1112,72 70.395 (2) (i) The board may require financial audits of all recipients of
3payments made under pars. (d) to (g). The board shall require that all funds received
4under pars. (d) to (g) be placed in a segregated account. The financial audit may be
5conducted as part of a municipality's or county's annual audit, if one is conducted.
6The cost of the audits shall be paid by the board from the appropriation under s.
720.566 (7) (a) (g).
AB150-ASA, s. 3367 8Section 3367. 70.3965 of the statutes is created to read:
AB150-ASA,1112,15 970.3965 Fund administrative fee. There is imposed an investment and local
10impact fund administrative fee on each person that has gross proceeds. On or before
11July 31 the department shall calculate the fee imposed on each such person by
12dividing the person's gross proceeds for the previous year by the total gross proceeds
13of all persons for that year and by multiplying the resulting fraction by the amount
14expended under s. 20.566 (7) (g) for the previous fiscal year. Each person who is
15subject to a fee under this section shall pay that fee on or before August 15.
AB150-ASA, s. 3367d 16Section 3367d. 70.99 (12) of the statutes, as affected by 1995 Wisconsin Act
17.... (this act), is repealed.
AB150-ASA, s. 3367g 18Section 3367g. 70.99 (12) (a) of the statutes is amended to read:
AB150-ASA,1113,319 70.99 (12) (a) Under Except as provided in par. (am), under a county assessor
20system, the state shall pay the lesser of 75% of the actual cost of the operation of the
21county assessment system or 75% of the sum of two-tenths of one mill multiplied by
22the full value of a county and $3.95 multiplied by the total number of all land parcels
23in the county as reported by the county assessor and reviewed by the department of
24revenue (but in either case not including any expense of any municipal civil service
25examination, any examination given by the division of merit recruitment and

1selection in the department of employment relations, any expense of the municipal
2board of review or any expense of developing basic computer programs available from
3the state free of charge).
AB150-ASA, s. 3367r 4Section 3367r. 70.99 (12) (am) of the statutes is created to read:
AB150-ASA,1113,65 70.99 (12) (am) On July 1, 1996, the state shall pay for the operation of a county
6assessment system 50% of the amount calculated under par. (a).
AB150-ASA, s. 3369 7Section 3369. 70.99 (13) (a) 1. of the statutes is amended to read:
AB150-ASA,1113,158 70.99 (13) (a) 1. The department of revenue shall prescribe the due dates, the
9blanks and forms and the format of information transmitted by the county assessor
10to the department as to the assessment of property and such other information as
11may be needed in its work as well as the forms of assessment rolls, blanks, books and
12returns required for the assessment and collection of general property taxes by
13county. The county shall submit material on or before the due dates that the
14department prescribes and shall use all of the material that the department
15prescribes.
AB150-ASA, s. 3370 16Section 3370. 70.99 (13) (a) 3. of the statutes is repealed.
AB150-ASA, s. 3371 17Section 3371. 70.99 (13) (b) of the statutes is amended to read:
AB150-ASA,1113,2518 70.99 (13) (b) The department of revenue shall prescribe minimum
19specifications for assessment maps. Any county whose assessment maps do not meet
20the department's specifications at the time of converting to the county assessment
21system shall have 4 years from the first countywide January 1 assessment date to
22bring its maps in conformance with the department's specifications. If a county fails
23to bring its maps in conformance with the department's specifications within the
244-year period, or fails to maintain them at that level thereafter, the county shall be
25ineligible to receive any payment under sub. (12).
AB150-ASA, s. 3372
1Section 3372. 70.99 (13) (c) 1. of the statutes is renumbered 70.99 (13) (c) and
2amended to read:
AB150-ASA,1114,53 70.99 (13) (c) The department of revenue shall determine the minimum
4number of staff members required for each county assessor's office and the level of
5certification under sub. (3) required for each position.
AB150-ASA, s. 3373 6Section 3373. 70.99 (13) (c) 2. of the statutes is repealed.
AB150-ASA, s. 3373am 7Section 3373am. 70.99 (14) of the statutes is amended to read:
AB150-ASA,1114,168 70.99 (14) A county may discontinue a county assessor system by passage of
9a resolution or ordinance by an approving vote of 60% a majority of the entire
10membership of the county board. The effective date of the resolution or ordinance
11shall be December 31. A county shall, on or before December 1 October 31 of the year
12preceding the year when the resolution or ordinance is effective, notify all
13municipalities in the county of its intent to discontinue its county assessor system.
14As soon as practicable after the effective date of the resolution or ordinance, the
15county shall transfer to the proper municipality all assessment records, books, maps,
16aerial photographs, appraisal cards and other assessment data in its possession.
AB150-ASA, s. 3373b 17Section 3373b. 71.01 (6) (b) of the statutes is repealed.
AB150-ASA, s. 3373h 18Section 3373h. 71.01 (6) (h) of the statutes is amended to read:
AB150-ASA,1115,1119 71.01 (6) (h) For taxable years that begin after December 31, 1992, and before
20January 1, 1994, for natural persons and fiduciaries, except fiduciaries of nuclear
21decommissioning trust or reserve funds, "internal revenue code" means the federal
22internal revenue code as amended to December 31, 1992, excluding sections 103, 104
23and 110 of P.L. 102-227, and as amended by P.L. 103-66, excluding sections 13101
24(a) and (c) 1, 13113, 13150, 13171, 13174 and 13203 of P.L. 103-66, and P.L. 103-465
25and as indirectly affected by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L. 101-73,

1P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-280, P.L. 101-508, P.L. 102-90,
2P.L. 102-227, excluding sections 103, 104 and 110 of P.L. 102-227, P.L. 102-318, P.L.
3102-486 and P.L. 103-66, excluding sections 13101 (a) and (c) 1, 13113, 13150, 13171,
413174 and 13203 of P.L. 103-66. The internal revenue code applies for Wisconsin
5purposes at the same time as for federal purposes. Amendments to the federal
6internal revenue code enacted after December 31, 1992, do not apply to this
7paragraph with respect to taxable years beginning after December 31, 1992, and
8before January 1, 1994, except that changes to the internal revenue code made by
9P.L. 103-66 and P.L. 103-465 and changes that indirectly affect the provisions
10applicable to this subchapter made by P.L. 103-66 and P.L. 103-465 apply for
11Wisconsin purposes at the same time as for federal purposes.
AB150-ASA, s. 3373i 12Section 3373i. 71.01 (6) (i) of the statutes is amended to read:
AB150-ASA,1116,613 71.01 (6) (i) For taxable years that begin after December 31, 1993, and before
14January 1, 1995,
for natural persons and fiduciaries, except fiduciaries of nuclear
15decommissioning trust or reserve funds, "internal revenue code" means the federal
16internal revenue code as amended to December 31, 1993, excluding sections 103, 104
17and 110 of P.L. 102-227 and sections 13113, 13150 (d), 13171 (d), 13174, 13203 (d)
18and 13215 of P.L. 103-66 and as amended by P.L. 103-296, P.L. 103-337 and P.L.
19103-465
, and as indirectly affected by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L.
20101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-280, P.L. 101-508, P.L.
21102-90, P.L. 102-227, excluding sections 103, 104 and 110 of P.L. 102-227, P.L.
22102-318, P.L. 102-486 and, P.L. 103-66, excluding sections 13113, 13150 (d), 13171
23(d), 13174, 13203 (d) and 13215 of P.L. 103-66, P.L. 103-296, P.L. 103-337 and P.L.
24103-465
. The internal revenue code applies for Wisconsin purposes at the same time
25as for federal purposes. Amendments to the federal internal revenue code enacted

1after December 31, 1993, do not apply to this paragraph with respect to taxable years
2beginning after December 31, 1993, and before January 1, 1995, except that changes
3to the internal revenue code made by P.L. 103-296, P.L. 103-337 and P.L. 103-465
4and changes that indirectly affect the provisions applicable to this subchapter made
5by P.L. 103-276, P.L. 103-337 and P.L. 103-465 apply for Wisconsin purposes at the
6same time as for federal purposes
.
AB150-ASA, s. 3373j 7Section 3373j. 71.01 (6) (j) of the statutes is created to read:
AB150-ASA,1116,238 71.01 (6) (j) For taxable years that begin after December 31, 1994, for natural
9persons and fiduciaries, except fiduciaries of nuclear decommissioning trust or
10reserve funds, "internal revenue code" means the federal internal revenue code as
11amended to December 31, 1994, excluding sections 103, 104 and 110 of P.L. 102-227
12and sections 13113, 13150 (d), 13171 (d), 13174 and 13203 (d) of P.L. 103-66, and as
13indirectly affected by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L.
14101-140, P.L. 101-179, P.L. 101-239, P.L. 101-280, P.L. 101-508, P.L. 102-90, P.L.
15102-227, excluding sections 103, 104 and 110 of P.L. 102-227, P.L. 102-318, P.L.
16102-486 and P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174 and
1713203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337 and P.L. 103-465 and "internal
18revenue code" means amendments to section 162 of the federal internal revenue code
19made by P.L. 104-7. The internal revenue code applies for Wisconsin purposes at the
20same time as for federal purposes. Amendments to the federal internal revenue code
21enacted after December 31, 1994, except amendments to section 162 of the federal
22internal revenue code made by P.L. 104-7, do not apply to this paragraph with
23respect to taxable years beginning after December 31, 1994.
AB150-ASA, s. 3373k 24Section 3373k. 71.01 (7r) of the statutes is amended to read:
AB150-ASA,1117,8
171.01 (7r) Notwithstanding sub. (6), for purposes of computing amortization
2or depreciation, "internal revenue code" means either the federal internal revenue
3code as amended to December 31, 1993 1994, or the federal internal revenue code in
4effect for the taxable year for which the return is filed, except that property that,
5under s. 71.02 (2) (d) 12., 1985 stats., is required to be depreciated for taxable year
61986 under the internal revenue code as amended to December 31, 1980, shall
7continue to be depreciated under the internal revenue code as amended to December
831, 1980.
AB150-ASA, s. 3373n 9Section 3373n. 71.02 (1) of the statutes is amended to read:
AB150-ASA,1118,310 71.02 (1) For the purpose of raising revenue for the state and the counties,
11cities, villages and towns, there shall be assessed, levied, collected and paid a tax on
12all net incomes of individuals and fiduciaries, except fiduciaries of nuclear
13decommissioning trust or reserve funds subject to the tax under s. 71.23 (2), by every
14natural person residing within the state or by his or her personal representative in
15case of death, and trusts administered within the state; by every nonresident natural
16person and trust of this state, upon such income as is derived from property located
17or business transacted within the state including, but not limited by enumeration,
18income derived from a limited partner's distributive share of partnership income,
19income derived from a limited liability company member's distributive share of
20limited liability company income, the state lottery under ch. 565, any multistate
21lottery under ch. 565 if the winning lottery ticket or lottery share was purchased from
22a retailer, as defined in s. 565.01 (6), located in this state or from the gaming
23commission
department and pari-mutuel wager winnings or purses under ch. 562,
24and also by every nonresident natural person upon such income as is derived from
25the performance of personal services within the state, except as exempted under s.

171.05 (1) to (3). Every natural person domiciled in the state shall be deemed to be
2residing within the state for the purposes of determining liability for income taxes
3and surtaxes.
AB150-ASA, s. 3373r 4Section 3373r. 71.04 (1) (a) of the statutes is amended to read:
AB150-ASA,1119,65 71.04 (1) (a) All income or loss of resident individuals and resident estates and
6trusts shall follow the residence of the individual, estate or trust. Income or loss of
7nonresident individuals and nonresident estates and trusts from business, not
8requiring apportionment under sub. (4), (10) or (11), shall follow the situs of the
9business from which derived. All items of income, loss and deductions of nonresident
10individuals and nonresident estates and trusts derived from a tax-option
11corporation not requiring apportionment under sub. (9) shall follow the situs of the
12business of the corporation from which derived. Income or loss of nonresident
13individuals and nonresident estates and trusts derived from rentals and royalties
14from real estate or tangible personal property, or from the operation of any farm,
15mine or quarry, or from the sale of real property or tangible personal property shall
16follow the situs of the property from which derived. Income from personal services
17of nonresident individuals, including income from professions, shall follow the situs
18of the services. A nonresident limited partner's distributive share of partnership
19income shall follow the situs of the business. A nonresident limited liability company
20member's distributive share of limited liability company income shall follow the situs
21of the business. Income of nonresident individuals, estates and trusts from the state
22lottery under ch. 565 is taxable by this state. Income of nonresident individuals,
23estates and trusts from any multistate lottery under ch. 565 is taxable by this state,
24but only if the winning lottery ticket or lottery share was purchased from a retailer,
25as defined in s. 565.01 (6), located in this state or from the gaming commission

1department. Income of nonresident individuals, nonresident trusts and nonresident
2estates from pari-mutuel winnings or purses under ch. 562 is taxable by this state.
3All other income or loss of nonresident individuals and nonresident estates and
4trusts, including income or loss derived from land contracts, mortgages, stocks,
5bonds and securities or from the sale of similar intangible personal property, shall
6follow the residence of such persons, except as provided in par. (b) and sub. (9).
AB150-ASA, s. 3373s 7Section 3373s. 71.05 (3) of the statutes is amended to read:
AB150-ASA,1119,248 71.05 (3) Menominee Indian tribe; distribution of assets. No distribution of
9assets from the United States to the members of the Menominee Indian tribe as
10defined in s. 49.085 49.385 or their lawful distributees, or to any corporation, or
11organization, created by the tribe or at its direction pursuant to section 8, P.L.
1283-399, as amended, and no issuance of stocks, bonds, certificates of indebtedness,
13voting trust certificates or other securities by any such corporation or organization,
14or voting trust, to such members of the tribe or their lawful distributees shall be
15subject to income taxes under this chapter; provided, that so much of any cash
16distribution made under said P.L. 83-399 as consists of a share of any interest earned
17on funds deposited in the treasury of the United States pursuant to the supplemental
18appropriation act, 1952, (65 Stat. 736, 754) shall not by virtue of this subsection be
19exempt from the individual income tax of this state in the hands of the recipients for
20the year in which paid. For the purpose of ascertaining the gain or loss resulting from
21the sale or other disposition of such assets and stocks, bonds, certificates of
22indebtedness and other securities under this chapter, the fair market value of such
23property, on termination date as defined in s. 70.057 (1), 1967 stats., shall be the basis
24for determining the amount of such gain or loss.
AB150-ASA, s. 3373t 25Section 3373t. 71.05 (6) (a) 15. of the statutes is amended to read:
AB150-ASA,1120,4
171.05 (6) (a) 15. The amount of the credits computed under s. 71.07 (2dd), (2de),
2(2di), (2dj), (2dL) and (2ds) and not passed through by a partnership, limited liability
3company or tax-option corporation that has added that amount to the partnership's,
4company's or tax-option corporation's income under s. 71.21 (4) or 71.34 (1) (g).
AB150-ASA, s. 3373w 5Section 3373w. 71.05 (6) (b) 21. of the statutes is created to read:
AB150-ASA,1120,96 71.05 (6) (b) 21. The difference between the amount of social security benefits
7included in federal adjusted gross income for the current year and the amount
8calculated under section 86 of the internal revenue code as that section existed on
9December 31, 1992.
AB150-ASA, s. 3377m 10Section 3377m. 71.07 (2dd) of the statutes is created to read:
AB150-ASA,1120,1111 71.07 (2dd) Development zones day care credit. (a) In this subsection:
AB150-ASA,1120,1412 1. "Day care center benefits" means benefits provided at a day care facility that
13is licensed under s. 48.65 or 48.69 and that for compensation provides care for at least
146 children.
AB150-ASA,1120,1815 2. "Employment-related day care expenses" means amounts paid or incurred
16by a claimant for providing or making day care center benefits available to a
17qualifying child in order to enable a member of a targeted group to be employed by
18the claimant.
AB150-ASA,1120,2019 3. "Qualifying child" means a child of a member of a targeted group who is
20employed by a claimant.
AB150-ASA,1120,2121 4. "Member of a targeted group" means a person under sub. (2dj) (am) 1.
AB150-ASA,1121,422 (b) Except as provided in s. 73.03 (35), for any taxable year for which that
23person is certified under s. 560.765 (3) and begins business operations in a zone
24under s. 560.71 after the effective date of this paragraph .... [revisor inserts date],
25entitled under s. 560.795 (3) (a) and begins business operations in a zone under s.

1560.795 after the effective date of this paragraph .... [revisor inserts date], or certified
2under s. 560.797 (4) (a) for each zone for which the person is certified or entitled a
3person may credit against taxes otherwise due under this subchapter
4employment-related day care expenses, up to $1,200 for each qualifying child.
AB150-ASA,1121,65 (c) Subsection (2di) (b), (d), (f) and (g), as it applies to the credit under sub. (2di),
6applies to the credit under this subsection.
AB150-ASA,1121,87 (d) Section 71.28 (4) (e) to (h), as it applies to the credit under s. 71.28 (4),
8applies to the credit under this subsection.
AB150-ASA,1121,149 (e) The credit under this subsection, as it applies to a person certified under s.
10560.765 (3), applies to a person who conducts economic activity in a zone under s.
11560.795 (1) and who is entitled to tax benefits under s. 560.795 (3), subject to the
12limits under s. 560.795 (2). A credit under this subsection may be credited using
13expenses incurred by a claimant on the effective date of this paragraph .... [revisor
14inserts date].
AB150-ASA, s. 3377r 15Section 3377r. 71.07 (2de) of the statutes is created to read:
AB150-ASA,1122,216 71.07 (2de) Development zones environmental remediation credit. (a)
17Except as provided in s. 73.03 (35), for any taxable year for which a person is certified
18under s. 560.765 (3) and begins business operations in a zone under s. 560.71 after
19the effective date of this paragraph .... [revisor inserts date], entitled under s.
20560.795 (3) (a) and begins business operations in a zone under s. 560.795 after the
21effective date of this paragraph .... [revisor inserts date], or certified under s. 560.797
22(4) (a), for each zone for which the person is certified or entitled the person may claim
23as a credit against taxes otherwise due under this subchapter an amount equal to
247.5% of the amount that the person expends to remove or contain environmental
25pollution, as defined in s. 144.01 (3), in the zone or to restore soil or groundwater that

1is affected by environmental pollution, as defined in s. 144.01 (3), in the zone if the
2person fulfills all of the following requirements:
AB150-ASA,1122,63 1. Begins the work, other than planning and investigating, for which the credit
4is claimed after the area that includes the site where the work is done is designated
5a development zone under s. 560.71, a development opportunity zone under s.
6560.795 or an enterprise development zone under s. 560.797.
AB150-ASA,1122,97 2. Completes the project for which the credit is claimed after the claimant is
8certified under s. 560.765 (3), entitled under s. 560.795 (3) (a) or certified under s.
9560.797 (4) (a).
AB150-ASA,1122,1110 (b) Subsection (2di), (b), (d), (f) and (g), as it applies to the credit under sub.
11(2di), applies to the credit under this subsection.
AB150-ASA,1122,1312 (c) Section 71.28 (4) (e) to (h), as it applies to the credit under s. 71.28 (4), applies
13to the credit under this subsection.
AB150-ASA,1122,1914 (d) The credit under this subsection, as it applies to a person certified under s.
15560.765 (3), applies to a person who conducts economic activity in a zone under s.
16560.795 (1) and who is entitled to tax benefits under s. 560.795 (3), subject to the
17limits under s. 560.795 (2). A credit under this subsection may be credited using
18expenses incurred by a claimant on the effective date of this paragraph .... [revisor
19inserts date].
AB150-ASA, s. 3378g 20Section 3378g. 71.07 (2dj) (am) 4b. of the statutes is created to read:
AB150-ASA,1122,2521 71.07 (2dj) (am) 4b. Modify "qualified wages", as defined in section 51 (b) of the
22internal revenue code, to include up to $2,500 in day care center benefits, as defined
23in sub. (2dd) (a) 1., if the claimant begins operations in a zone under s. 560.71 or
24560.795 after the effective date of this subdivision .... [revisor inserts date], or if the
25claimant conducts economic activity in a zone under s. 560.797.
AB150-ASA, s. 3378m
1Section 3378m. 71.07 (2dj) (d) of the statutes is amended to read:
AB150-ASA,1123,72 71.07 (2dj) (d) If the allowable amount of the credit under par. (am) exceeds the
3taxes otherwise due under this chapter on or measured by the claimant's income, the
4amount of the credit not used as an offset against those taxes shall be certified to the
5department of administration for payment to the claimant by check, share draft or
6other draft unless the claimant does not fulfill the requirements under sub. (2di) (b)
72. and bases the claim on activity in a zone under s. 560.797
.
AB150-ASA, s. 3380g 8Section 3380g. 71.07 (2dj) (f) of the statutes is amended to read:
AB150-ASA,1123,109 71.07 (2dj) (f) The rules under sub. (2di) (b), (f) and (g) as they apply to the
10credit under that subsection apply to the credit under this subsection.
AB150-ASA, s. 3380r 11Section 3380r. 71.07 (2ds) (c) of the statutes is amended to read:
AB150-ASA,1123,1712 71.07 (2ds) (c) If the allowable amount of the credit under par. (b) exceeds the
13taxes otherwise due under this chapter on or measured by the claimant's income, the
14amount of the credit not used as an offset against those taxes shall be certified to the
15department of administration for payment to the claimant by check, share draft or
16other draft unless the claimant does not fulfill the requirements under sub. (2di) (b)
172. and bases the claim on activity in a zone under s. 560.797
.
AB150-ASA, s. 3381m 18Section 3381m. 71.07 (2ds) (e) of the statutes is amended to read:
AB150-ASA,1123,2019 71.07 (2ds) (e) The rules under sub. (2di) (b), (f) and (g) as they apply to the
20credit under that subsection apply to the credit under this subsection.
AB150-ASA, s. 3382 21Section 3382. 71.07 (9) (b) of the statutes is amended to read:
AB150-ASA,1124,322 71.07 (9) (b) Subject to the limitations under this subsection, a claimant may
23claim as a credit against, but not to exceed the amount of, taxes under s. 71.02, 10%
24of
a percentage equal to the top marginal tax rate under s. 71.06 multiplied by the
25first $2,000 of property taxes or rent constituting property taxes, or 10% of a

1percentage equal to the top marginal tax rate under s. 71.06 multiplied by
the first
2$1,000 of property taxes or rent constituting property taxes of a married person filing
3separately.
AB150-ASA, s. 3382m 4Section 3382m. 71.07 (9e) (ac) of the statutes is created to read:
AB150-ASA,1124,95 71.07 (9e) (ac) For taxable years beginning after December 31, 1994, and before
6January 1, 1996, any natural person may credit against the tax imposed under s.
771.02 an amount equal to one of the following percentages of the federal basic earned
8income credit for which the person is eligible for the taxable year under section 32
9(b) (1) (A) to (C) of the internal revenue code:
AB150-ASA,1124,1110 1. If the person has one qualifying child who has the same principal place of
11abode as the person, 4%.
AB150-ASA,1124,1312 2. If the person has 2 qualifying children who have the same principal place of
13abode as the person, 16%.
AB150-ASA,1124,1514 3. If the person has 3 or more qualifying children who have the same principal
15place of abode as the person, 50%.
AB150-ASA, s. 3383 16Section 3383. 71.07 (9e) (ad) (intro.) of the statutes is amended to read:
AB150-ASA,1124,2217 71.07 (9e) (ad) (intro.) For taxable years beginning on or after January 1, 1994
18after December 31, 1993, and before January 1, 1995, a person who has one
19qualifying child who has the same principal place of abode as the person may credit
20against the tax imposed under s. 71.02 an amount equal to the amount calculated by
21one of the following methods, based on the person's earned income or federal adjusted
22gross income:
AB150-ASA, s. 3383m 23Section 3383m. 71.07 (9e) (af) of the statutes is created to read:
AB150-ASA,1125,324 71.07 (9e) (af) For taxable years beginning after December 31, 1995, any
25natural person may credit against the tax imposed under s. 71.02 an amount equal

1to one of the following percentages of the federal basic earned income credit for which
2the person is eligible for the taxable year under section 32 (b) (1) (A) to (C) of the
3internal revenue code:
AB150-ASA,1125,54 1. If the person has one qualifying child who has the same principal place of
5abode as the person, 4%.
AB150-ASA,1125,76 2. If the person has 2 qualifying children who have the same principal place of
7abode as the person, 14%.
AB150-ASA,1125,98 3. If the person has 3 or more qualifying children who have the same principal
9place of abode as the person, 43%.
AB150-ASA, s. 3384 10Section 3384. 71.07 (9e) (ah) (intro.) of the statutes is amended to read:
AB150-ASA,1125,1611 71.07 (9e) (ah) (intro.) For taxable years beginning on or after January 1, 1994
12after December 31, 1993, and before January 1, 1995, a person who has 2 qualifying
13children who have the same principal place of abode as the person may credit against
14the tax imposed under s. 71.02 an amount equal to the amount calculated by one of
15the following methods, based on the person's earned income or federal adjusted gross
16income:
AB150-ASA, s. 3388 17Section 3388. 71.07 (9e) (ap) (intro.) of the statutes is amended to read:
AB150-ASA,1125,2318 71.07 (9e) (ap) (intro.) For taxable years beginning on or after January 1, 1994
19after December 31, 1993, and before January 1, 1995, a person who has more than
202 qualifying children who have the same principal place of abode as the person may
21credit against the tax imposed under s. 71.02 an amount equal to the amount
22calculated by one of the following methods, based on the person's earned income or
23federal adjusted gross income:
AB150-ASA, s. 3391 24Section 3391. 71.07 (9e) (at) 1. (intro.) of the statutes is amended to read:
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