AB150-engrossed,1119,10
170.119
(1) The state
and the University of Wisconsin Hospitals and Clinics
2Authority shall make reasonable payments at established rates for water, sewer and
3electrical services and all other services directly provided
by a municipality to state
4facilities
by a municipality and facilities of the University of Wisconsin Hospitals and
5Clinics Authority described in s. 70.11 (38), including garbage and trash disposal and
6collection, which are financed in whole or in part by special charges or fees. Such
7payments
for services provided to state facilities shall be made from the
8appropriations to state agencies for the operation of
state the facilities. Each state
9agency making such payments shall annually report the payments to the
10department.
AB150-engrossed,1119,1612
70.119
(3) (d) "Municipal services" means police and fire protection, garbage
13and trash disposal and collection not paid for under sub. (1) and, subject to approval
14by the committee, any other direct general government service provided
by
15municipalities to state facilities
by municipalities and facilities of the University of
16Wisconsin Hospitals and Clinics Authority described in s. 70.11 (38).
AB150-engrossed,1119,2318
70.119
(4) The department shall be responsible for negotiating with
19municipalities on payments for municipal services and may delegate certain
20responsibilities of negotiation to other state agencies
or to the University of
21Wisconsin Hospitals and Clinics Authority. Prior to negotiating with municipalities
22the department shall submit guidelines for negotiation to the committee for
23approval.
AB150-engrossed,1120,4
170.119
(5) Upon approval of guidelines by the committee, the department shall
2proceed with negotiations. In no case may a municipality withhold services to the
3state
or to the University of Wisconsin Hospitals and Clinics Authority during
4negotiations.
AB150-engrossed,1120,166
70.119
(6) (a) No later than November 15 annually, the department shall report
7to the cochairpersons of the committee the results of its negotiations and the total
8payments proposed to be made in the subsequent calendar year. In computing the
9proposed payments to a municipality, the department shall base its calculations on
10the values of state facilities
and facilities of the University of Wisconsin Hospitals
11and Clinics Authority described in s. 70.11 (38), as determined by the department for
12January 1 of the year preceding the year of the report
, and the values of
13improvements to property in the municipality as determined under s. 70.57 (1) for
14January 1 of the year preceding the year of the report, and shall also base its
15calculations on revenues and expenditures of the municipality as reported under s.
1673.10 (2) for the year preceding the year of the report.
AB150-engrossed,1120,2418
70.119
(7) (a) The department shall make payment from the appropriation
19under s. 20.835 (5) (a) for municipal services provided by municipalities
to state
20facilities. If the appropriation under s. 20.835 (5) (a) is insufficient to pay the full
21amount under sub. (6) in any one year, the department shall prorate payments
22among the municipalities entitled thereto.
The University of Wisconsin Hospitals
23and Clinics Authority shall make payment for municipal services provided by
24municipalities to facilities of the authority described in s. 70.11 (38).
AB150-engrossed,1122,2
170.27
(5) Surveys, reconciliations. The surveyor making the plat shall survey
2and lay out the boundaries of each parcel, street, alley, lane, roadway, or dedication
3to public or private use, according to the records of the register of deeds, and
4whatever evidence that may be available to show the intent of the buyer and seller,
5in the chronological order of their conveyance or dedication, and set temporary
6monuments to show the results of such survey which shall be made permanent upon
7recording of the plat as provided for in this section. The map shall be at a scale of
8not more than 100 feet per inch, unless waived in writing by the department of
9agriculture, trade and consumer protection development under s. 236.20 (2) (L). The
10owners of record of lands in the plat shall be notified by certified letter mailed to their
11last-known address, in order that they shall have opportunity to examine the map,
12view the temporary monuments, and make known any disagreement with the
13boundaries as shown by the temporary monuments. It is the duty of the surveyor
14making the plat to reconcile any discrepancies that may be revealed, so that the plat
15as certified to the governing body is in conformity with the records of the register of
16deeds as nearly as is practicable. When boundary lines between adjacent parcels, as
17evidenced on the ground, are mutually agreed to in writing by the owners of record,
18such lines shall be the true boundaries for all purposes thereafter, even though they
19may vary from the metes and bounds descriptions previously of record. Such written
20agreements shall be recorded in the office of the register of deeds. On every assessor's
21plat, as certified to the governing body, shall appear the volume, page and document
22number of the metes and bounds description of each parcel, as recorded in the office
23of the register of deeds, which shall be identified with the number by which such
24parcel is designated on the plat, except that lots which have been conveyed or
25otherwise acquired but upon which no deed is recorded in the office of register of
1deeds may be shown on an assessor's plat and when so shown shall contain a full
2metes and bounds description.
AB150-engrossed,1123,34
70.27
(8) Plat filed with governing body. Within 2 days after the assessor's
5plat is filed with the governing body, it shall be transmitted to the department of
6agriculture, trade and consumer protection development by the clerk of the
7governing body which ordered the plat. The department of
agriculture, trade and
8consumer protection development shall review the plat within 30 days of its receipt.
9No such plat may be given final approval by the local governing body until the
10department of
agriculture, trade and consumer protection development has certified
11on the face of the original plat that it complies with the applicable provisions of ss.
12236.15 and 236.20. After the plat has been so certified the clerk shall promptly
13publish a class 3 notice thereof, under ch. 985. The plat shall remain on file in the
14clerk's office for 30 days after the first publication. At any time within the 30-day
15period any person or public body having an interest in any lands affected by the plat
16may bring a suit to have the plat corrected. If no suit is brought within the 30-day
17period, the plat may be approved by the governing body, and filed for record. If a suit
18is brought, approval shall be withheld until the suit is decided. The plat shall then
19be revised in accordance with the decision if necessary, and, without rereferral to the
20department of
agriculture, trade and consumer protection development unless
21rereferral is ordered by the court. The plat may then be approved by the governing
22body and filed for record. When so filed the plat shall carry on its face the certificate
23of the clerk that all provisions of this section have been complied with. When
24recorded after approval by the governing body, the plat shall have the same effect for
25all purposes as if it were a land division plat made by the owners in full compliance
1with ch. 236. Before January 1 of each year, the register of deeds shall notify the town
2clerks of the recording of any assessors' plats made or amended during the preceding
3year, affecting lands in their towns.
AB150-engrossed,1123,96
70.32
(2) (a) (intro.)
In cities and villages, the The assessor shall segregate into
7the following classes on the basis of use and set down separately in proper columns
8the values of the land, exclusive of improvements, and
, except for subds. 5. and 6., 9the improvements in each class:
AB150-engrossed,1123,1111
70.32
(2) (a) 5. Swamp or waste.
AB150-engrossed,1123,1212
6. Productive forest land.
AB150-engrossed,1123,1716
70.32
(2) (c) 1. "Agricultural land" means land, exclusive of buildings and
17improvements, that is devoted primarily to agricultural use, as defined by rule.
AB150-engrossed,1123,2320
70.32
(2r) (a) For the assessment as of January 1, 1996, or until the farmland
21advisory council under s. 73.03 (49) makes its recommendation, but not to extend
22beyond January 1, 2008, the assessed value of each parcel of agricultural land is the
23assessed value of that parcel as of January 1, 1995.
AB150-engrossed,1124,3
1(b) For each year beginning with 1997 or upon completion of the farmland
2advisory council's recommendation and promulgation of rules and ending no later
3than December 31, 2007, the assessed value of the parcel shall be reduced as follows:
AB150-engrossed,1124,64
1. Subtract the value of the parcel as determined according to the income that
5is or could be generated from its rental for agricultural use, as determined by rule,
6from its assessed value as of January 1, 1995.
AB150-engrossed,1124,87
2. Multiply .1 by the number of years that the parcel has been assessed under
8this paragraph.
AB150-engrossed,1124,99
3. Multiply the amount under subd. 1. by the decimal under subd. 2.
AB150-engrossed,1124,1110
4. Subtract the amount under subd. 3. from the parcel's assessed value as of
11January 1, 1995.
AB150-engrossed,1124,1512
(c) For the assessment as of the January 1 after the valuation method under
13par. (b) no longer applies and for each assessment thereafter, agricultural land shall
14be assessed according to the income that is or could be generated from its rental for
15agricultural use.
AB150-engrossed,1124,2217
70.337
(7) This section does not apply to property that is exempt under s. 70.11
18(13), (13m), (15), (15m), (21) or (30), property that is exempt under s. 70.11 (18) if a
19payment in lieu of taxes is made for that property, lake beds owned by the state, state
20forests under s. 28.03 or 28.035, county forests under s. 28.10
, property acquired by
21the department of transportation under s. 85.08 (2) (L) or 85.09 or highways, as
22defined in s. 340.01 (22).
AB150-engrossed,1124,2424
70.375
(1) Definitions. (intro.) In ss. 70.37 to
70.395 70.3965:
AB150-engrossed,1125,1
170.375
(4) (r) Administrative fees under s. 70.3965.
AB150-engrossed,1125,83
70.395
(2) (i) The board may require financial audits of all recipients of
4payments made under pars. (d) to (g). The board shall require that all funds received
5under pars. (d) to (g) be placed in a segregated account. The financial audit may be
6conducted as part of a municipality's or county's annual audit, if one is conducted.
7The cost of the audits shall be paid by the board from the appropriation under s.
820.566 (7)
(a) (g).
AB150-engrossed,1125,16
1070.3965 Fund administrative fee. There is imposed an investment and local
11impact fund administrative fee on each person that has gross proceeds. On or before
12July 31 the department shall calculate the fee imposed on each such person by
13dividing the person's gross proceeds for the previous year by the total gross proceeds
14of all persons for that year and by multiplying the resulting fraction by the amount
15expended under s. 20.566 (7) (g) for the previous fiscal year. Each person who is
16subject to a fee under this section shall pay that fee on or before August 15.
AB150-engrossed,1125,1918
70.57
(3) In determining the value of agricultural land under sub. (1), the
19department shall fulfill the requirements under s. 70.32 (2r).
AB150-engrossed, s. 3367d
20Section 3367d. 70.99 (12) of the statutes, as affected by 1995 Wisconsin Act
21.... (this act), is repealed.
AB150-engrossed,1126,723
70.99
(12) (a)
Under Except as provided in par. (am), under a county assessor
24system, the state shall pay the lesser of 75% of the actual cost of the operation of the
25county assessment system or 75% of the sum of two-tenths of one mill multiplied by
1the full value of a county and $3.95 multiplied by the total number of all land parcels
2in the county as reported by the county assessor and reviewed by the department of
3revenue (but in either case not including any expense of any municipal civil service
4examination, any examination given by the division of merit recruitment and
5selection in the department of employment relations, any expense of the municipal
6board of review or any expense of developing basic computer programs available from
7the state free of charge).
AB150-engrossed,1126,109
70.99
(12) (am) On July 1, 1996, the state shall pay for the operation of a county
10assessment system $475,000.
AB150-engrossed,1126,1912
70.99
(13) (a) 1. The department of revenue shall prescribe the due dates, the
13blanks and forms and the format of information transmitted by the county assessor
14to the department as to the assessment of property and such other information as
15may be needed in its work as well as the forms of assessment rolls, blanks, books and
16returns required for the assessment and collection of general property taxes by
17county.
The county shall submit material on or before the due dates that the
18department prescribes and shall use all of the material that the department
19prescribes.
AB150-engrossed,1127,422
70.99
(13) (b) The department of revenue shall prescribe minimum
23specifications for assessment maps. Any county whose assessment maps do not meet
24the department's specifications at the time of converting to the county assessment
25system shall have 4 years from the first countywide January 1 assessment date to
1bring its maps in conformance with the department's specifications.
If a county fails
2to bring its maps in conformance with the department's specifications within the
34-year period, or fails to maintain them at that level thereafter, the county shall be
4ineligible to receive any payment under sub. (12).
AB150-engrossed, s. 3372
5Section
3372. 70.99 (13) (c) 1. of the statutes is renumbered 70.99 (13) (c) and
6amended to read:
AB150-engrossed,1127,97
70.99
(13) (c) The department of revenue shall determine the minimum
8number of staff
members required for each county assessor's office and the level of
9certification under sub. (3) required for each position.
AB150-engrossed,1127,2012
70.99
(14) A county may discontinue a county assessor system by passage of
13a resolution or ordinance by an approving vote of
60%
a majority of the entire
14membership of the county board. The effective date of the resolution or ordinance
15shall be December 31. A county shall, on or before
December 1 October 31 of the year
16preceding the year when the resolution or ordinance is effective, notify all
17municipalities in the county of its intent to discontinue its county assessor system.
18As soon as practicable after the effective date of the resolution or ordinance, the
19county shall transfer to the proper municipality all assessment records, books, maps,
20aerial photographs, appraisal cards and other assessment data in its possession.
AB150-engrossed,1128,1523
71.01
(6) (h) For taxable years that begin after December 31, 1992, and before
24January 1, 1994, for natural persons and fiduciaries, except fiduciaries of nuclear
25decommissioning trust or reserve funds, "internal revenue code" means the federal
1internal revenue code as amended to December 31, 1992, excluding sections 103, 104
2and 110 of P.L.
102-227, and as amended by P.L.
103-66, excluding sections 13101
3(a) and (c) 1, 13113, 13150, 13171, 13174 and 13203 of P.L.
103-66,
and P.L. 103-465 4and as indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73,
5P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-280, P.L.
101-508, P.L.
102-90,
6P.L.
102-227, excluding sections 103, 104 and 110 of P.L.
102-227, P.L.
102-318, P.L.
7102-486 and P.L.
103-66, excluding sections 13101 (a) and (c) 1, 13113, 13150, 13171,
813174 and 13203 of P.L.
103-66. The internal revenue code applies for Wisconsin
9purposes at the same time as for federal purposes. Amendments to the federal
10internal revenue code enacted after December 31, 1992, do not apply to this
11paragraph with respect to taxable years beginning after December 31, 1992, and
12before January 1, 1994, except that changes to the internal revenue code made by
13P.L.
103-66 and P.L. 103-465 and changes that indirectly affect the provisions
14applicable to this subchapter made by P.L.
103-66 and P.L. 103-465 apply for
15Wisconsin purposes at the same time as for federal purposes.
AB150-engrossed,1129,1017
71.01
(6) (i) For taxable years that begin after December 31, 1993,
and before
18January 1, 1995, for natural persons and fiduciaries, except fiduciaries of nuclear
19decommissioning trust or reserve funds, "internal revenue code" means the federal
20internal revenue code as amended to December 31, 1993, excluding sections 103, 104
21and 110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d), 13174, 13203 (d)
22and 13215 of P.L.
103-66 and as amended by P.L. 103-296, P.L. 103-337 and P.L.
23103-465, and as indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
24101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-280, P.L.
101-508, P.L.
25102-90, P.L.
102-227, excluding sections 103, 104 and 110 of P.L.
102-227, P.L.
1102-318, P.L.
102-486 and, P.L.
103-66, excluding sections 13113, 13150 (d), 13171
2(d), 13174, 13203 (d) and 13215 of P.L.
103-66, P.L. 103-296, P.L. 103-337 and P.L.
3103-465. The internal revenue code applies for Wisconsin purposes at the same time
4as for federal purposes. Amendments to the federal internal revenue code enacted
5after December 31, 1993, do not apply to this paragraph with respect to taxable years
6beginning after December 31, 1993
, and before January 1, 1995, except that changes
7to the internal revenue code made by P.L. 103-296, P.L. 103-337 and P.L. 103-465
8and changes that indirectly affect the provisions applicable to this subchapter made
9by P.L. 103-276, P.L. 103-337 and P.L. 103-465 apply for Wisconsin purposes at the
10same time as for federal purposes.
AB150-engrossed,1130,212
71.01
(6) (j) For taxable years that begin after December 31, 1994, for natural
13persons and fiduciaries, except fiduciaries of nuclear decommissioning trust or
14reserve funds, "internal revenue code" means the federal internal revenue code as
15amended to December 31, 1994, excluding sections 103, 104 and 110 of P.L.
102-227 16and sections 13113, 13150 (d), 13171 (d), 13174 and 13203 (d) of P.L.
103-66, and as
17indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
18101-140, P.L.
101-179, P.L.
101-239, P.L.
101-280, P.L.
101-508, P.L.
102-90, P.L.
19102-227, excluding sections 103, 104 and 110 of P.L.
102-227, P.L.
102-318, P.L.
20102-486 and P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174 and
2113203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337 and P.L.
103-465 and "internal
22revenue code" means amendments to section 162 of the federal internal revenue code
23made by P.L.
104-7. The internal revenue code applies for Wisconsin purposes at the
24same time as for federal purposes. Amendments to the federal internal revenue code
25enacted after December 31, 1994, except amendments to section 162 of the federal
1internal revenue code made by P.L.
104-7, do not apply to this paragraph with
2respect to taxable years beginning after December 31, 1994.
AB150-engrossed,1130,114
71.01
(7r) Notwithstanding sub. (6), for purposes of computing amortization
5or depreciation, "internal revenue code" means either the federal internal revenue
6code as amended to December 31,
1993 1994, or the federal internal revenue code in
7effect for the taxable year for which the return is filed, except that property that,
8under s. 71.02 (2) (d) 12., 1985 stats., is required to be depreciated for taxable year
91986 under the internal revenue code as amended to December 31, 1980, shall
10continue to be depreciated under the internal revenue code as amended to December
1131, 1980.
AB150-engrossed,1131,713
71.02
(1) For the purpose of raising revenue for the state and the counties,
14cities, villages and towns, there shall be assessed, levied, collected and paid a tax on
15all net incomes of individuals and fiduciaries, except fiduciaries of nuclear
16decommissioning trust or reserve funds subject to the tax under s. 71.23 (2), by every
17natural person residing within the state or by his or her personal representative in
18case of death, and trusts administered within the state; by every nonresident natural
19person and trust of this state, upon
pension income to the extent that income is
20attributable to employment in this state and such income as is derived from property
21located or business transacted within the state including, but not limited by
22enumeration, income derived from a limited partner's distributive share of
23partnership income, income derived from a limited liability company member's
24distributive share of limited liability company income, the state lottery under ch.
25565, any multistate lottery under ch. 565 if the winning lottery ticket or lottery share
1was purchased from a retailer, as defined in s. 565.01 (6), located in this state or from
2the
gaming commission department and pari-mutuel wager winnings or purses
3under ch. 562, and also by every nonresident natural person upon such income as is
4derived from the performance of personal services within the state, except as
5exempted under s. 71.05 (1) to (3). Every natural person domiciled in the state shall
6be deemed to be residing within the state for the purposes of determining liability
7for income taxes and surtaxes.
AB150-engrossed,1132,109
71.04
(1) (a) All income or loss of resident individuals and resident estates and
10trusts shall follow the residence of the individual, estate or trust. Income or loss of
11nonresident individuals and nonresident estates and trusts from business, not
12requiring apportionment under sub. (4), (10) or (11), shall follow the situs of the
13business from which derived. All items of income, loss and deductions of nonresident
14individuals and nonresident estates and trusts derived from a tax-option
15corporation not requiring apportionment under sub. (9) shall follow the situs of the
16business of the corporation from which derived. Income or loss of nonresident
17individuals and nonresident estates and trusts derived from rentals and royalties
18from real estate or tangible personal property, or from the operation of any farm,
19mine or quarry, or from the sale of real property or tangible personal property shall
20follow the situs of the property from which derived. Income from personal services
21of nonresident individuals, including income from professions, shall follow the situs
22of the services. A nonresident limited partner's distributive share of partnership
23income shall follow the situs of the business. A nonresident limited liability company
24member's distributive share of limited liability company income shall follow the situs
25of the business. Income of nonresident individuals, estates and trusts from the state
1lottery under ch. 565 is taxable by this state. Income of nonresident individuals,
2estates and trusts from any multistate lottery under ch. 565 is taxable by this state,
3but only if the winning lottery ticket or lottery share was purchased from a retailer,
4as defined in s. 565.01 (6), located in this state or from the
gaming commission 5department. Income of nonresident individuals, nonresident trusts and nonresident
6estates from pari-mutuel winnings or purses under ch. 562 is taxable by this state.
7All other income or loss of nonresident individuals and nonresident estates and
8trusts, including income or loss derived from land contracts, mortgages, stocks,
9bonds and securities or from the sale of similar intangible personal property, shall
10follow the residence of such persons, except as provided in par. (b) and sub. (9).
AB150-engrossed,1132,2312
71.05
(1) (a)
Retirement systems. All payments received from the U.S. civil
13service retirement system, the U.S. military employe retirement system, the
14employe's retirement system of the city of Milwaukee, Milwaukee county employes'
15retirement system, sheriff's annuity and benefit fund of Milwaukee county, police
16officer's annuity and benefit fund of Milwaukee, fire fighter's annuity and benefit
17fund of Milwaukee, or the public employe trust fund as successor to the Milwaukee
18public school teachers' annuity and retirement fund and to the Wisconsin state
19teachers retirement system, which are paid on the account of any person who was
20a member of the paying or predecessor system or fund as of December 31, 1963, or
21was retired from any of the systems or funds as of December 31, 1963,
and who is a
22resident of this state but such exemption shall not exclude from gross income tax
23sheltered annuity benefits.
AB150-engrossed,1133,17
171.05
(3) Menominee Indian tribe; distribution of assets. No distribution of
2assets from the United States to the members of the Menominee Indian tribe as
3defined in s.
49.085 49.385 or their lawful distributees, or to any corporation, or
4organization, created by the tribe or at its direction pursuant to section 8, P.L.
583-399, as amended, and no issuance of stocks, bonds, certificates of indebtedness,
6voting trust certificates or other securities by any such corporation or organization,
7or voting trust, to such members of the tribe or their lawful distributees shall be
8subject to income taxes under this chapter; provided, that so much of any cash
9distribution made under said P.L.
83-399 as consists of a share of any interest earned
10on funds deposited in the treasury of the United States pursuant to the supplemental
11appropriation act, 1952, (65 Stat. 736, 754) shall not by virtue of this subsection be
12exempt from the individual income tax of this state in the hands of the recipients for
13the year in which paid. For the purpose of ascertaining the gain or loss resulting from
14the sale or other disposition of such assets and stocks, bonds, certificates of
15indebtedness and other securities under this chapter, the fair market value of such
16property, on termination date as defined in s. 70.057 (1), 1967 stats., shall be the basis
17for determining the amount of such gain or loss.
AB150-engrossed,1133,2219
71.05
(6) (a) 15. The amount of the credits computed under s. 71.07
(2dd), (2de), 20(2di), (2dj), (2dL) and (2ds) and not passed through by a partnership, limited liability
21company or tax-option corporation that has added that amount to the partnership's,
22company's or tax-option corporation's income under s. 71.21 (4) or 71.34 (1) (g).
AB150-engrossed,1134,224
71.05
(6) (b) 21. The difference between the amount of social security benefits
25included in federal adjusted gross income for the current year and the amount
1calculated under section
86 of the internal revenue code as that section existed on
2December 31, 1992.
AB150-engrossed,1134,44
71.07
(2dd) Development zones day care credit. (a) In this subsection:
AB150-engrossed,1134,75
1. "Day care center benefits" means benefits provided at a day care facility that
6is licensed under s. 48.65 or 48.69 and that for compensation provides care for at least
76 children.
AB150-engrossed,1134,118
2. "Employment-related day care expenses" means amounts paid or incurred
9by a claimant for providing or making day care center benefits available to a
10qualifying individual in order to enable a member of a targeted group to be employed
11by the claimant.
AB150-engrossed,1134,1212
4. "Member of a targeted group" means a person under sub. (2dj) (am) 1.
AB150-engrossed,1134,2013
5. "Qualifying individual" means a dependent of a member of a targeted group
14who is employed by a claimant and with respect to whom the member is entitled to
15a deduction under section
151 (c) of the internal revenue code for federal income tax
16purposes, a dependent of a member of a targeted group who is employed by a
17claimant if the dependent is physically or mentally incapable of caring for himself
18or herself or the spouse of a member of a targeted group who is employed by the
19claimant if the spouse is physically or mentally incapable of caring for himself or
20herself.
AB150-engrossed,1135,221
(b) Except as provided in s. 73.03 (35), for any taxable year for which that
22person is certified under s. 560.765 (3) and begins business operations in a zone
23under s. 560.71 after the effective date of this paragraph .... [revisor inserts date], or
24certified under s. 560.797 (4) (a) for each zone for which the person is certified or
1entitled a person may credit against taxes otherwise due under this subchapter
2employment-related day care expenses, up to $1,200 for each qualifying individual.