SB451,9,14
313.95 Legislative fiscal bureau. (intro.) There is created a bureau to be
4known as the "Legislative Fiscal Bureau" headed by a director. The fiscal bureau
5shall be strictly nonpartisan and shall at all times observe the confidential nature
6of the research requests received by it; however, with the prior approval of the
7requester in each instance, the bureau may duplicate the results of its research for
8distribution. Subject to s. 230.35 (4) (a) and (f), the director or the director's
9designated employees shall at all times, with or without notice, have access to all
10state agencies, the University of Wisconsin Hospitals and Clinics Authority,
the
11Health Insurance Risk-Sharing Plan Authority, and the Fox River Navigational
12System Authority
, and to any books, records
, or other documents maintained by such
13agencies or authorities and relating to their expenditures, revenues, operations
, and
14structure.
SB451, s. 8
15Section
8. 16.002 (2) of the statutes is amended to read:
SB451,9,2016
16.002
(2) "Departments" means constitutional offices, departments
, and
17independent agencies and includes all societies, associations
, and other agencies of
18state government for which appropriations are made by law, but not including
19authorities created in
subch. III of ch. 149 and in chs. 231, 232, 233, 234, 235, and
20237.
SB451, s. 9
21Section
9. 16.004 (4) of the statutes is amended to read:
SB451,9,2522
16.004
(4) Freedom of access. The secretary and such employees of the
23department as the secretary designates may enter into the offices of state agencies
24and authorities created under
subch. III of ch. 149 and under chs. 231, 233, 234, and
25237, and may examine their books and accounts and any other matter
which that in
1the secretary's judgment should be examined and may interrogate the agency's
2employees publicly or privately relative thereto.
SB451, s. 10
3Section
10. 16.004 (5) of the statutes is amended to read:
SB451,10,74
16.004
(5) Agencies and employees to cooperate. All state agencies and
5authorities created under
subch. III of ch. 149 and under chs. 231, 233, 234, and 237,
6and their officers and employees, shall cooperate with the secretary and shall comply
7with every request of the secretary relating to his or her functions.
SB451, s. 11
8Section
11. 16.004 (12) (a) of the statutes is amended to read:
SB451,10,159
16.004
(12) (a) In this subsection, "state agency" means an association,
10authority, board, department, commission, independent agency, institution, office,
11society
, or other body in state government created or authorized to be created by the
12constitution or any law, including the legislature, the office of the governor
, and the
13courts, but excluding the University of Wisconsin Hospitals and Clinics Authority
,
14the Health Insurance Risk-Sharing Plan Authority, and the Fox River Navigational
15System Authority.
SB451, s. 12
16Section
12. 16.045 (1) (a) of the statutes is amended to read:
SB451,10,2217
16.045
(1) (a) "Agency" means an office, department, independent agency,
18institution of higher education, association, society
, or other body in state
19government created or authorized to be created by the constitution or any law,
which 20that is entitled to expend moneys appropriated by law, including the legislature and
21the courts, but not including an authority created in
subch. III of ch. 149 or in ch. 231,
22232, 233, 234, 235, or 237.
SB451, s. 13
23Section
13. 16.15 (1) (ab) of the statutes is amended to read:
SB451,11,3
116.15
(1) (ab) "Authority" has the meaning given under s. 16.70 (2), but
2excludes the University of Wisconsin Hospitals and Clinics Authority
and the Health
3Insurance Risk-Sharing Plan Authority.
SB451, s. 14
4Section
14. 16.41 (4) of the statutes is amended to read:
SB451,11,65
16.41
(4) In this section, "authority" means a body created under
subch. III of
6ch. 149 or under ch. 231, 233, 234, or 237.
SB451, s. 15
7Section
15. 16.417 (1) (a) of the statutes is amended to read:
SB451,11,138
16.417
(1) (a) "Agency" means an office, department, independent agency,
9institution of higher education, association, society
, or other body in state
10government created or authorized to be created by the constitution or any law,
which 11that is entitled to expend moneys appropriated by law, including the legislature and
12the courts, but not including an authority
or the body created under subch. III of ch.
13149.
SB451, s. 16
14Section
16. 16.52 (7) of the statutes is amended to read:
SB451,11,2415
16.52
(7) Petty cash account. With the approval of the secretary, each agency
16which that is authorized to maintain a contingent fund under s. 20.920 may establish
17a petty cash account from its contingent fund. The procedure for operation and
18maintenance of petty cash accounts and the character of expenditures therefrom
19shall be prescribed by the secretary. In this subsection, "agency" means an office,
20department, independent agency, institution of higher education, association,
21society
, or other body in state government created or authorized to be created by the
22constitution or any law,
which that is entitled to expend moneys appropriated by law,
23including the legislature and the courts, but not including an authority created in
24subch. III of ch. 149 or in ch. 231, 233, 234, or 237.
SB451, s. 17
25Section
17. 16.528 (1) (a) of the statutes is amended to read:
SB451,12,6
116.528
(1) (a) "Agency" means an office, department, independent agency,
2institution of higher education, association, society
, or other body in state
3government created or authorized to be created by the constitution or any law,
which 4that is entitled to expend moneys appropriated by law, including the legislature and
5the courts, but not including an authority created in
subch. III of ch. 149 or in ch. 231,
6233, 234, or 237.
SB451, s. 18
7Section
18. 16.53 (2) of the statutes is amended to read:
SB451,12,158
16.53
(2) Improper invoices. If an agency receives an improperly completed
9invoice, the agency shall notify the sender of the invoice within 10 working days after
10it receives the invoice of the reason it is improperly completed. In this subsection,
11"agency" means an office, department, independent agency, institution of higher
12education, association, society
, or other body in state government created or
13authorized to be created by the constitution or any law,
which that is entitled to
14expend moneys appropriated by law, including the legislature and the courts, but not
15including an authority created in
subch. III of ch. 149 or in ch. 231, 233, 234, or 237.
SB451, s. 19
16Section
19. 16.54 (9) (a) 1. of the statutes is amended to read:
SB451,12,2217
16.54
(9) (a) 1. "Agency" means an office, department, independent agency,
18institution of higher education, association, society or other body in state
19government created or authorized to be created by the constitution or any law, which
20is entitled to expend moneys appropriated by law, including the legislature and the
21courts, but not including an authority created in
subch. III of ch. 149 or in ch. 231,
22233, 234, or 237.
SB451, s. 20
23Section
20. 16.70 (2) of the statutes is amended to read:
SB451,12,2524
16.70
(2) "Authority" means a body created under
subch. III of ch. 149 or under 25ch. 231, 232, 233, 234, 235, or 237.
SB451, s. 21
1Section
21. 16.72 (2) (e) (intro.) of the statutes is amended to read:
SB451,13,112
16.72
(2) (e) (intro.) In writing the specifications under this subsection, the
3department and any other designated purchasing agent under s. 16.71 (1) shall
4incorporate requirements for the purchase of products made from recycled materials
5and recovered materials if their use is technically and economically feasible. Each
6authority other than the University of Wisconsin Hospitals and Clinics Authority
7and the Health Insurance Risk-Sharing Plan Authority, in writing specifications for
8purchasing by the authority, shall incorporate requirements for the purchase of
9products made from recycled materials and recovered materials if their use is
10technically and economically feasible. The specifications shall include requirements
11for the purchase of the following materials:
SB451, s. 22
12Section
22. 16.72 (2) (f) of the statutes is amended to read:
SB451,13,2213
16.72
(2) (f) In writing specifications under this subsection, the department,
14any other designated purchasing agent under s. 16.71 (1)
, and each authority other
15than the University of Wisconsin Hospitals and Clinics Authority
and the Health
16Insurance Risk-Sharing Plan Authority shall incorporate requirements relating to
17the recyclability and ultimate disposition of products and, wherever possible, shall
18write the specifications so as to minimize the amount of solid waste generated by the
19state, consistent with the priorities established under s. 287.05 (12). All
20specifications under this subsection shall discourage the purchase of single-use,
21disposable products and require, whenever practical, the purchase of multiple-use,
22durable products.
SB451, s. 23
23Section
23. 16.75 (1m) of the statutes is amended to read:
SB451,14,1124
16.75
(1m) The department shall award each order or contract for materials,
25supplies or equipment on the basis of life cycle cost estimates, whenever such action
1is appropriate. Each authority other than the University of Wisconsin Hospitals and
2Clinics Authority
and the Health Insurance Risk-Sharing Plan Authority shall
3award each order or contract for materials, supplies or equipment on the basis of life
4cycle cost estimates, whenever such action is appropriate. The terms, conditions and
5evaluation criteria to be applied shall be incorporated in the solicitation of bids or
6proposals. The life cycle cost formula may include, but is not limited to, the
7applicable costs of energy efficiency, acquisition and conversion, money,
8transportation, warehousing and distribution, training, operation and maintenance
9and disposition or resale. The department shall prepare documents containing
10technical guidance for the development and use of life cycle cost estimates, and shall
11make the documents available to local governmental units.
SB451, s. 24
12Section
24. 16.75 (8) (a) 1. of the statutes is amended to read:
SB451,14,1913
16.75
(8) (a) 1. The department, any other designated purchasing agent under
14s. 16.71 (1), any agency making purchases under s. 16.74
, and each authority other
15than the University of Wisconsin Hospitals and Clinics Authority
and the Health
16Insurance Risk-Sharing Plan Authority shall, to the extent practicable, make
17purchasing selections using specifications developed under s. 16.72 (2) (e) to
18maximize the purchase of materials utilizing recycled materials and recovered
19materials.
SB451, s. 25
20Section
25. 16.75 (8) (a) 2. of the statutes is amended to read:
SB451,15,221
16.75
(8) (a) 2. Each agency and authority other than the University of
22Wisconsin Hospitals and Clinics Authority
and the Health Insurance Risk-Sharing
23Plan Authority shall ensure that the average recycled or recovered content of all
24paper purchased by the agency or authority measured as a proportion, by weight, of
1the fiber content of paper products purchased in a fiscal year, is not less than 40%
2of all purchased paper.
SB451, s. 26
3Section
26. 16.75 (9) of the statutes is amended to read:
SB451,15,84
16.75
(9) The department, any other designated purchasing agent under s.
516.71 (1), any agency making purchases under s. 16.74
, and any authority other than
6the University of Wisconsin Hospitals and Clinics Authority
and the Health
7Insurance Risk-Sharing Plan Authority shall, to the extent practicable, make
8purchasing selections using specifications prepared under s. 16.72 (2) (f).
SB451, s. 27
9Section
27. 16.765 (1) of the statutes is amended to read:
SB451,15,1910
16.765
(1) Contracting agencies, the University of Wisconsin Hospitals and
11Clinics Authority, the Fox River Navigational System Authority,
the Health
12Insurance Risk-Sharing Plan Authority, and the Bradley Center Sports and
13Entertainment Corporation shall include in all contracts executed by them a
14provision obligating the contractor not to discriminate against any employee or
15applicant for employment because of age, race, religion, color, handicap, sex, physical
16condition, developmental disability as defined in s. 51.01 (5), sexual orientation as
17defined in s. 111.32 (13m)
, or national origin and, except with respect to sexual
18orientation, obligating the contractor to take affirmative action to ensure equal
19employment opportunities.
SB451, s. 28
20Section
28. 16.765 (2) of the statutes is amended to read:
SB451,16,1121
16.765
(2) Contracting agencies, the University of Wisconsin Hospitals and
22Clinics Authority, the Fox River Navigational System Authority,
the Health
23Insurance Risk-Sharing Plan Authority, and the Bradley Center Sports and
24Entertainment Corporation shall include the following provision in every contract
25executed by them: "In connection with the performance of work under this contract,
1the contractor agrees not to discriminate against any employee or applicant for
2employment because of age, race, religion, color, handicap, sex, physical condition,
3developmental disability as defined in s. 51.01 (5), sexual orientation or national
4origin. This provision shall include, but not be limited to, the following: employment,
5upgrading, demotion or transfer; recruitment or recruitment advertising; layoff or
6termination; rates of pay or other forms of compensation; and selection for training,
7including apprenticeship. Except with respect to sexual orientation, the contractor
8further agrees to take affirmative action to ensure equal employment opportunities.
9The contractor agrees to post in conspicuous places, available for employees and
10applicants for employment, notices to be provided by the contracting officer setting
11forth the provisions of the nondiscrimination clause".
SB451, s. 29
12Section
29. 16.765 (4) of the statutes is amended to read:
SB451,16,1713
16.765
(4) Contracting agencies, the University of Wisconsin Hospitals and
14Clinics Authority, the Fox River Navigational System Authority,
the Health
15Insurance Risk-Sharing Plan Authority, and the Bradley Center Sports and
16Entertainment Corporation shall take appropriate action to revise the standard
17government contract forms under this section.
SB451, s. 30
18Section
30. 16.765 (5) of the statutes is amended to read:
SB451,17,719
16.765
(5) The head of each contracting agency and the boards of directors of
20the University of Wisconsin Hospitals and Clinics Authority, the Fox River
21Navigational System Authority,
the Health Insurance Risk-Sharing Plan Authority, 22and the Bradley Center Sports and Entertainment Corporation shall be primarily
23responsible for obtaining compliance by any contractor with the nondiscrimination
24and affirmative action provisions prescribed by this section, according to procedures
25recommended by the department. The department shall make recommendations to
1the contracting agencies and the boards of directors of the University of Wisconsin
2Hospitals and Clinics Authority, the Fox River Navigational System Authority,
the
3Health Insurance Risk-Sharing Plan Authority, and the Bradley Center Sports and
4Entertainment Corporation for improving and making more effective the
5nondiscrimination and affirmative action provisions of contracts. The department
6shall promulgate such rules as may be necessary for the performance of its functions
7under this section.
SB451, s. 31
8Section
31. 16.765 (6) of the statutes is amended to read:
SB451,17,169
16.765
(6) The department may receive complaints of alleged violations of the
10nondiscrimination provisions of such contracts. The department shall investigate
11and determine whether a violation of this section has occurred. The department may
12delegate this authority to the contracting agency, the University of Wisconsin
13Hospitals and Clinics Authority, the Fox River Navigational System Authority,
the
14Health Insurance Risk-Sharing Plan Authority, or the Bradley Center Sports and
15Entertainment Corporation for processing in accordance with the department's
16procedures.
SB451, s. 32
17Section
32. 16.765 (7) (intro.) of the statutes is amended to read:
SB451,17,2518
16.765
(7) (intro.) When a violation of this section has been determined by the
19department, the contracting agency, the University of Wisconsin Hospitals and
20Clinics Authority, the Fox River Navigational System Authority,
the Health
21Insurance Risk-Sharing Plan Authority, or the Bradley Center Sports and
22Entertainment Corporation, the contracting agency, the University of Wisconsin
23Hospitals and Clinics Authority, the Fox River Navigational System Authority,
the
24Health Insurance Risk-Sharing Plan Authority, or the Bradley Center Sports and
25Entertainment Corporation shall:
SB451, s. 33
1Section
33. 16.765 (7) (d) of the statutes is amended to read:
SB451,18,72
16.765
(7) (d) Direct the violating party to take immediate steps to prevent
3further violations of this section and to report its corrective action to the contracting
4agency, the University of Wisconsin Hospitals and Clinics Authority, the Fox River
5Navigational System Authority,
the Health Insurance Risk-Sharing Plan Authority, 6or the Bradley
center sports and entertainment corporation Center Sports and
7Entertainment Corporation.
SB451, s. 34
8Section
34. 16.765 (8) of the statutes is amended to read:
SB451,18,219
16.765
(8) If further violations of this section are committed during the term
10of the contract, the contracting agency, the Fox River Navigational System Authority,
11the Health Insurance Risk-Sharing Plan Authority, or the Bradley Center Sports
12and Entertainment Corporation may permit the violating party to complete the
13contract, after complying with this section, but thereafter the contracting agency, the
14Fox River Navigational System Authority,
the Health Insurance Risk-Sharing Plan
15Authority, or the Bradley Center Sports and Entertainment Corporation shall
16request the department to place the name of the party on the ineligible list for state
17contracts, or the contracting agency, the Fox River Navigational System Authority,
18the Health Insurance Risk-Sharing Plan Authority, or the Bradley Center Sports
19and Entertainment Corporation may terminate the contract without liability for the
20uncompleted portion or any materials or services purchased or paid for by the
21contracting party for use in completing the contract.
SB451, s. 35
22Section
35. 16.85 (2) of the statutes is amended to read:
SB451,19,723
16.85
(2) To furnish engineering, architectural, project management
, and other
24building construction services whenever requisitions therefor are presented to the
25department by any agency. The department may deposit moneys received from the
1provision of these services in the account under s. 20.505 (1) (kc) or in the general
2fund as general purpose revenue — earned. In this subsection, "agency" means an
3office, department, independent agency, institution of higher education, association,
4society
, or other body in state government created or authorized to be created by the
5constitution or any law, which is entitled to expend moneys appropriated by law,
6including the legislature and the courts, but not including an authority created in
7subch. III of ch. 149 or in ch. 231, 233, 234, or 237.
SB451, s. 36
8Section
36. 16.865 (8) of the statutes is amended to read:
SB451,19,239
16.865
(8) Annually in each fiscal year, allocate as a charge to each agency a
10proportionate share of the estimated costs attributable to programs administered by
11the agency to be paid from the appropriation under s. 20.505 (2) (k). The department
12may charge premiums to agencies to finance costs under this subsection and pay the
13costs from the appropriation on an actual basis. The department shall deposit all
14collections under this subsection in the appropriation account under s. 20.505 (2) (k).
15Costs assessed under this subsection may include judgments, investigative and
16adjustment fees, data processing and staff support costs, program administration
17costs, litigation costs
, and the cost of insurance contracts under sub. (5). In this
18subsection, "agency" means an office, department, independent agency, institution
19of higher education, association, society
, or other body in state government created
20or authorized to be created by the constitution or any law,
which that is entitled to
21expend moneys appropriated by law, including the legislature and the courts, but not
22including an authority created in
subch. III of ch. 149 or in ch. 231, 232, 233, 234, 235,
23or 237.
SB451, s. 37
24Section
37. 20.145 (5) of the statutes is created to read:
SB451,20,4
120.145
(5) Health Insurance Risk-Sharing Plan. (g)
Insurer assessments. All
2moneys received in insurer assessments under s. 149.13, to be paid to the Health
3Insurance Risk-Sharing Plan Authority under subch. III of ch. 149 for deposit in the
4Health Insurance Risk-Sharing Plan fund under s. 149.11 (2).
SB451,20,85
(m)
Federal grants for high risk pool. All moneys received from the federal
6government in high risk pool grants, to be paid to the Health Insurance
7Risk-Sharing Plan Authority under subch. III of ch. 149 for deposit in the Health
8Insurance Risk-Sharing Plan fund under s. 149.11 (2).
SB451, s. 38
9Section
38. 20.435 (4) (u) of the statutes is repealed.
SB451, s. 39
10Section
39. 20.435 (4) (v) of the statutes is repealed.
SB451, s. 40
11Section
40. 25.17 (1) (gf) of the statutes is repealed.
SB451, s. 41
12Section
41. 25.55 (intro.) of the statutes is repealed.
SB451, s. 42
13Section
42. 25.55 (3) of the statutes is renumbered 149.11 (2) (a) 1. and
14amended to read:
SB451,20,1615
149.11
(2) (a) 1. Insurer assessments under
ch. 149 s. 149.13, paid to the
16authority under s. 20.145 (5) (g).
SB451, s. 43
17Section
43. 25.55 (4) of the statutes is renumbered 149.11 (2) (a) 2. and
18amended to read:
SB451,20,1919
149.11
(2) (a) 2. Premiums paid by eligible persons
under ch. 149.
SB451, s. 44
20Section
44. 71.07 (5g) of the statutes is created to read:
SB451,20,2521
71.07
(5g) Health Insurance Risk-Sharing Plan assessments credit. (a)
22Definitions. In this subsection, "claimant" means a partner, limited liability
23company member, or tax-option corporation shareholder who files a claim under this
24subsection and who is a partner, member, or shareholder of an entity that is an
25insurer, as defined in s. 149.10 (5).
SB451,21,5
1(b)
Filing claims. Subject to the limitations provided under this subsection, for
2taxable years beginning after December 31, 2005, a claimant may claim as a credit
3against the taxes imposed under s. 71.02 an amount that is equal to a percentage of
4the amount of the assessment under s. 149.13 that the claimant paid in the calendar
5year in which the claimant's taxable year begins.
SB451,21,106
(c)
Limitations. 1. The department of revenue, in consultation with the office
7of the commissioner of insurance, shall determine the percentage under par. (b) for
8each claimant for each taxable year so that the amount of the credit awarded to all
9claimants under this subsection and ss. 71.28 (5g), 71.47 (5g), and 76.655 is as close
10as practicable to $5,000,000 in each fiscal year.
SB451,21,1811
2. Partnerships, limited liability companies, and tax-option corporations may
12not claim the credit under this subsection, but the eligibility for, and the amount of,
13the credit are based on their payment of amounts described under par. (b). A
14partnership, limited liability company, or tax-option corporation shall compute the
15amount of credit that each of its partners, members, or shareholders may claim and
16shall provide that information to each of them. Partners, members of limited liability
17companies, and shareholders of tax-option corporations may claim the credit in
18proportion to their ownership interests.
SB451,21,2319
3. The amount of any credits that a claimant is awarded under this subsection
20for taxable years beginning after December 31, 2005, and before January 1, 2008,
21may first be claimed against the tax imposed under this subchapter for taxable years
22beginning after December 31, 2007, and in the manner determined by the
23department of revenue.
SB451,21,2524
(d)
Administration. Section 71.28 (4) (e) to (h), as it applies to the credit under
25s. 71.28 (4), applies to the credit under this subsection.
SB451, s. 45
1Section
45. 71.10 (4) (cp) of the statutes is created to read:
SB451,22,32
71.10
(4) (cp) Health Insurance Risk-Sharing Plan assessments credit under
3s. 71.07 (5g).
SB451, s. 46
4Section
46. 71.21 (4) of the statutes is amended to read:
SB451,22,75
71.21
(4) Credits computed by a partnership under s. 71.07 (2dd), (2de), (2di),
6(2dj), (2dL), (2dm), (2ds), (2dx), (3g), (3n), (3s), (3t),
and (5b)
, and (5g) and passed
7through to partners shall be added to the partnership's income.
SB451, s. 47
8Section
47. 71.26 (2) (a) of the statutes is amended to read:
SB451,23,29
71.26
(2) (a)
Corporations in general. The "net income" of a corporation means
10the gross income as computed under the Internal Revenue Code as modified under
11sub. (3) minus the amount of recapture under s. 71.28 (1di) plus the amount of credit
12computed under s. 71.28 (1), (3), (4), and (5) minus, as provided under s. 71.28 (3) (c)
137., the amount of the credit under s. 71.28 (3) that the taxpayer added to income
14under this paragraph at the time that the taxpayer first claimed the credit plus the
15amount of the credit computed under s. 71.28 (1dd), (1de), (1di), (1dj), (1dL), (1dm),
16(1ds), (1dx), (3g), (3n), (3t),
and (5b)
, (5g) and not passed through by a partnership,
17limited liability company, or tax-option corporation that has added that amount to
18the partnership's, limited liability company's, or tax-option corporation's income
19under s. 71.21 (4) or 71.34 (1) (g) plus the amount of losses from the sale or other
20disposition of assets the gain from which would be wholly exempt income, as defined
21in sub. (3) (L), if the assets were sold or otherwise disposed of at a gain and minus
22deductions, as computed under the Internal Revenue Code as modified under sub.
23(3), plus or minus, as appropriate, an amount equal to the difference between the
24federal basis and Wisconsin basis of any asset sold, exchanged, abandoned, or
1otherwise disposed of in a taxable transaction during the taxable year, except as
2provided in par. (b) and s. 71.45 (2) and (5).
SB451, s. 48
3Section
48. 71.28 (5g) of the statutes is created to read:
SB451,23,64
71.28
(5g) Health Insurance Risk-Sharing Plan assessments credit. (a)
5Definitions. In this subsection, "claimant" means an insurer, as defined in s. 149.10
6(5), who files a claim under this subsection.
SB451,23,117
(b)
Filing claims. Subject to the limitations provided under this subsection, for
8taxable years beginning after December 31, 2005, a claimant may claim as a credit
9against the taxes imposed under s. 71.23 an amount that is equal to a percentage of
10the amount of assessment under s. 149.13 that the claimant paid in the calendar year
11in which the claimant's taxable year begins.
SB451,23,1612
(c)
Limitations. 1. The department of revenue, in consultation with the office
13of the commissioner of insurance, shall determine the percentage under par. (b) for
14each claimant for each taxable year so that the amount of the credit awarded to all
15claimants under this subsection and ss. 71.07 (5g), 71.47 (5g), and 76.655 is as close
16as practicable to $5,000,000 in each fiscal year.
SB451,23,2417
2. Partnerships, limited liability companies, and tax-option corporations may
18not claim the credit under this subsection, but the eligibility for, and the amount of,
19the credit are based on their payment of amounts described under par. (b). A
20partnership, limited liability company, or tax-option corporation shall compute the
21amount of credit that each of its partners, members, or shareholders may claim and
22shall provide that information to each of them. Partners, members of limited liability
23companies, and shareholders of tax-option corporations may claim the credit in
24proportion to their ownership interests.
SB451,24,5
13. The amount of any credits that a claimant is awarded under this subsection
2for taxable years beginning after December 31, 2005, and before January 1, 2008,
3may first be claimed against the tax imposed under this subchapter for taxable years
4beginning after December 31, 2007, and in the manner determined by the
5department of revenue.