SB1, s. 2096 4Section 2096. 71.47 (3w) (a) 5m. of the statutes is created to read:
SB1,987,65 71.47 (3w) (a) 5m. "Wages" means wages under section 3306 (b) of the Internal
6Revenue Code, determined without regard to any dollar limitations.
SB1, s. 2097 7Section 2097. 71.47 (3w) (a) 6. of the statutes is amended to read:
SB1,987,128 71.47 (3w) (a) 6. "Zone payroll" means the amount of state payroll that is
9attributable to compensation wages paid to individuals full-time employees for
10services that are performed in a an enterprise zone. "Zone payroll" does not include
11the amount of compensation wages paid to any individuals full-time employees that
12exceeds $100,000.
SB1, s. 2098 13Section 2098. 71.47 (3w) (b) 1. a. of the statutes is amended to read:
SB1,987,1914 71.47 (3w) (b) 1. a. The claimant's zone payroll in the taxable year, minus the
15claimant's zone payroll
number of full-time employees whose annual wages are
16greater than $30,000 and who the claimant employed in the enterprise zone in the
17taxable year, minus the number of full-time employees whose annual wages were
18greater than $30,000 and who the claimant employed in the area that comprises the
19enterprise zone
in the base year.
SB1, s. 2099 20Section 2099. 71.47 (3w) (b) 1. b. of the statutes is amended to read:
SB1,987,2521 71.47 (3w) (b) 1. b. The claimant's state payroll in the taxable year, minus the
22claimant's state payroll
number of full-time employees whose annual wages are
23greater than $30,000 and who the claimant employed in the state in the taxable year,
24minus the number of full-time employees whose annual wages were greater than
25$30,000 and who the claimant employed in the state
in the base year.
SB1, s. 2100
1Section 2100. 71.47 (3w) (b) 2. of the statutes is amended to read:
SB1,988,72 71.47 (3w) (b) 2. Subtract the number of Determine the claimant's average
3zone payroll by dividing total wages for
full-time employees that whose annual
4wages are greater than $30,000 and who
the claimant employed in the area that
5comprises
the enterprise zone in the base taxable year from by the number of
6full-time employees that whose annual wages are greater than $30,000 and who the
7claimant employed in the enterprise zone in the taxable year.
SB1, s. 2101 8Section 2101. 71.47 (3w) (b) 3. of the statutes is amended to read:
SB1,988,109 71.47 (3w) (b) 3. Multiply Subtract $30,000 from the amount determined under
10subd. 2., but not an amount less than zero, by $30,000.
SB1, s. 2102 11Section 2102. 71.47 (3w) (b) 4. of the statutes is amended to read:
SB1,988,1312 71.47 (3w) (b) 4. Subtract Multiply the amount determined under subd. 3. from
13by the amount determined under subd. 1.
SB1, s. 2103 14Section 2103. 71.47 (3w) (bm) (intro.) and 4. of the statutes are consolidated,
15renumbered 71.47 (3w) (bm) and amended to read:
SB1,988,2516 71.47 (3w) (bm) Filing supplemental claims. In addition to the credit under
17par. (b) and subject to the limitations provided in this subsection and s. 560.799, a
18claimant may claim as a credit against the tax imposed under s. 71.43 an amount
19equal to all of the following: 4. The the amount the claimant paid in the taxable year
20to upgrade or improve the job-related skills of any of the claimant's full-time
21employees, to train any of the claimant's full-time employees on the use of
22job-related new technologies, or to train provide job-related training to any
23full-time employee whose employment with the claimant represents the employee's
24first full-time job. This subdivision does not apply to employees who do not work in
25 a an enterprise zone.
SB1, s. 2104
1Section 2104. 71.47 (3w) (bm) 3. of the statutes is repealed.
SB1, s. 2105 2Section 2105. 71.47 (3w) (d) of the statutes is amended to read:
SB1,989,63 71.47 (3w) (d) Administration. Section 71.28 (4) (g) and (h), as it applies to the
4credit under s. 71.28 (4), applies to the credit under this subsection. Claimants shall
5include with their returns a copy of their certification for tax benefits, and a copy of
6the verification of their expenses, from the department of commerce.
SB1, s. 2106 7Section 2106. 71.47 (5b) (c) 1. of the statutes is amended to read:
SB1,989,108 71.47 (5b) (c) 1. The Except as provided in s. 73.03 (63), the maximum amount
9of the credits that may be claimed under this subsection and ss. 71.07 (5b) and 71.28
10(5b) for all taxable years combined is $35,000,000 $52,500,000.
SB1, s. 2107 11Section 2107. 71.47 (5b) (d) of the statutes is renumbered 71.47 (5b) (d) 1.
SB1, s. 2108 12Section 2108. 71.47 (5b) (d) 2. of the statutes is created to read:
SB1,989,1813 71.47 (5b) (d) 2. The Wisconsin adjusted basis of any investment for which a
14credit is claimed under par. (b) shall be reduced by the amount of the credit that is
15offset against Wisconsin income taxes. The Wisconsin basis of a partner's interest
16in a partnership, a member's interest in a limited liability company, or stock in a
17tax-option corporation shall be adjusted to reflect adjustments made under this
18subdivision.
SB1, s. 2109 19Section 2109. 71.47 (5e) (b) of the statutes is amended to read:
SB1,990,220 71.47 (5e) (b) Filing claims. Subject to the limitations provided in this
21subsection and subject to 2005 Wisconsin Act 479, section 17, beginning in the first
22taxable year following the taxable year in which the claimant claims an exemption
23a deduction under s. 77.54 (48) 77.585 (9), a claimant may claim as a credit against
24the taxes imposed under s. 71.43, up to the amount of those taxes, in each taxable
25year for 2 years, the amount certified by the department of commerce that resulted

1from
the claimant claimed as an exemption claiming a deduction under s. 77.54 (48)
277.585 (9).
SB1, s. 2110 3Section 2110. 71.47 (5e) (c) 1. of the statutes is amended to read:
SB1,990,54 71.47 (5e) (c) 1. No credit may be allowed under this subsection unless the
5claimant satisfies the requirements under s. 77.54 (48) 77.585 (9).
SB1, s. 2111 6Section 2111. 71.47 (5e) (c) 3. of the statutes is amended to read:
SB1,990,107 71.47 (5e) (c) 3. The total amount of the credits and exemptions the sales and
8use tax resulting from the deductions claimed under s. 77.585 (9)
that may be claimed
9by all claimants under this subsection and ss. 71.07 (5e), 71.28 (5e), and 77.54 (48)
1077.585 (9) is $7,500,000, as determined by the department of commerce.
SB1, s. 2112 11Section 2112. 71.47 (5h) (a) 4. of the statutes is amended to read:
SB1,990,1912 71.47 (5h) (a) 4. "Previously owned property" means real property that the
13claimant or a related person owned during the 2 years prior to doing business in this
14state as a film production company and for which the claimant may not deduct a loss
15from the sale of the property to, or an exchange of the property with, the related
16person under section 267 of the Internal Revenue Code, except that section 267 of the
17Internal Revenue Code is modified so that if the claimant owns any part of the
18property, rather than 50 percent ownership, the claimant is subject to section 267 of
19the Internal Revenue Code for purposes of this subsection
.
SB1, s. 2113 20Section 2113. 71.47 (5h) (c) 2. of the statutes is amended to read:
SB1,990,2521 71.47 (5h) (c) 2. A claimant may claim the credit under par. (b) 2. for an amount
22expended to construct, rehabilitate, remodel, or repair real property, if the claimant
23began the physical work of construction, rehabilitation, remodeling, or repair, or any
24demolition or destruction in preparation for the physical work, after December 31,
252007, or if and the completed project is placed in service after December 31, 2007.
SB1, s. 2114
1Section 2114. 71.47 (5h) (c) 3. of the statutes is amended to read:
SB1,991,52 71.47 (5h) (c) 3. A claimant may claim the credit under par. (b) 2. for an amount
3expended to acquire real property, if the property is not previously owned property
4and if the claimant acquires the property after December 31, 2007, or if and the
5completed project is placed in service after December 31, 2007.
SB1, s. 2115 6Section 2115. 71.47 (5i) of the statutes is created to read:
SB1,991,87 71.47 (5i) Electronic medical records credit. (a) Definitions. In this
8subsection, "claimant" means a person who files a claim under this subsection.
SB1,991,159 (b) Filing claims. Subject to the limitations provided in this subsection, for
10taxable years beginning after December 31, 2009, a claimant may claim as a credit
11against the taxes imposed under s. 71.43, up to the amount of those taxes, an amount
12equal to 50 percent of the amount the claimant paid in the taxable year for
13information technology hardware or software that is used to maintain medical
14records in electronic form, if the claimant is a health care provider, as defined in s.
15146.81 (1).
SB1,991,1816 (c) Limitations. 1. The maximum amount of the credits that may be claimed
17under this subsection and ss. 71.07 (5i) and 71.28 (5i) in a taxable year is
18$10,000,000, as allocated under s. 560.204.
SB1,992,219 2. Partnerships, limited liability companies, and tax-option corporations may
20not claim the credit under this subsection, but the eligibility for, and the amount of,
21the credit are based on their payment of amounts under par. (b). A partnership,
22limited liability company, or tax-option corporation shall compute the amount of
23credit that each of its partners, members, or shareholders may claim and shall
24provide that information to each of them. Partners, members of limited liability

1companies, and shareholders of tax-option corporations may claim the credit in
2proportion to their ownership interests.
SB1,992,43 (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.
SB1, s. 2116 5Section 2116. 71.47 (5j) of the statutes is created to read:
SB1,992,76 71.47 (5j) Ethanol and biodiesel fuel pump credit. (a) Definitions. In this
7subsection:
SB1,992,88 1. "Biodiesel fuel" has the meaning given in s. 168.14 (2m) (a).
SB1,992,99 2. "Claimant" means a person who files a claim under this subsection.
SB1,992,1010 3. "Motor vehicle fuel" has the meaning given in s. 78.005 (13).
SB1,992,1711 (b) Filing claims. Subject to the limitations provided in this subsection, for
12taxable years beginning after December 31, 2007, and before January 1, 2018, a
13claimant may claim as a credit against the taxes imposed under s. 71.43, up to the
14amount of the taxes, an amount that is equal to 25 percent of the amount that the
15claimant paid in the taxable year to install or retrofit pumps located in this state that
16dispense motor vehicle fuel consisting of at least 85 percent ethanol or at least 20
17percent biodiesel fuel.
SB1,992,2118 (c) Limitations. 1. The maximum amount of the credit that a claimant may
19claim under this subsection in a taxable year is an amount that is equal to $5,000 for
20each service station for which the claimant has installed or retrofitted pumps as
21described under par. (b).
SB1,993,422 2. Partnerships, limited liability companies, and tax-option corporations may
23not claim the credit under this subsection, but the eligibility for, and the amount of,
24the credit are based on their payment of amounts under par. (b). A partnership,
25limited liability company, or tax-option corporation shall compute the amount of

1credit that each of its partners, members, or shareholders may claim and shall
2provide that information to each of them. Partners, members of limited liability
3companies, and shareholders of tax-option corporations may claim the credit in
4proportion to their ownership interests.
SB1,993,65 (d) Administration. Section 71.28 (4) (e) to (h), as it applies to the credit under
6s. 71.28 (4), applies to the credit under this subsection.
SB1, s. 2116m 7Section 2116m. 71.47 (5k) of the statutes is created to read:
SB1,993,98 71.47 (5k) Community rehabilitation program credit. (a) Definitions. In this
9subsection:
SB1,993,1010 1. "Claimant" means a person who files a claim under this subsection.
SB1,993,1511 2. "Community rehabilitation program" means a nonprofit entity, county,
12municipality, or state or federal agency that directly provides, or facilitates the
13provision of, vocational rehabilitation services to individuals who have disabilities
14to maximize the employment opportunities, including career advancement, of such
15individuals.
SB1,993,1716 3. "Vocational rehabilitation services" include education, training,
17employment, counseling, therapy, placement, and case management.
SB1,993,2018 4. "Work" includes production, packaging, assembly, food service, custodial
19service, clerical service, and other commercial activities that improve employment
20opportunities for individuals who have disabilities.
SB1,994,221 (b) Filing claims. Subject to the limitations provided in this subsection, for
22taxable years beginning after July 1, 2009, a claimant may claim as a credit against
23the tax imposed under s. 71.43, up to the amount of those taxes, an amount equal to
245 percent of the amount the claimant paid in the taxable year to a community

1rehabilitation program to perform work for the claimant's business, pursuant to a
2contract.
SB1,994,63 (c) Limitations. 1. The maximum amount of the credit that any claimant may
4claim under this subsection in a taxable year is $25,000 for each community
5rehabilitation program for which the claimant enters into a contract to have the
6community rehabilitation program perform work for the claimant's business.
SB1,994,117 2. No credit may be claimed under this subsection unless the claimant submits
8with the claimant's return a form, as prescribed by the department of revenue, that
9verifies that the claimant has entered into a contract with a community
10rehabilitation program and that the program has received payment from the
11claimant for work provided by the program, consistent with par. (b).
SB1,994,1912 3. Partnerships, limited liability companies, and tax-option corporations may
13not claim the credit under this subsection, but the eligibility for, and the amount of,
14the credit are based on their payment of amounts under par. (b). A partnership,
15limited liability company, or tax-option corporation shall compute the amount of
16credit that each of its partners, members, or shareholders may claim and shall
17provide that information to each of them. Partners, members of limited liability
18companies, and shareholders of tax-option corporations may claim the credit in
19proportion to their ownership interests.
SB1,994,2120 (d) Administration. Section 71.28 (4) (e) to (h), as it applies to the credit under
21s. 71.28 (4), applies to the credit under this subsection.
SB1, s. 2116n 22Section 2116n. 71.49 (1) (bn) of the statutes is created to read:
SB1,994,2323 71.49 (1) (bn) Community rehabilitation program credit under s. 71.47 (5k).
SB1, s. 2116s 24Section 2116s. 71.49 (1) (cn) of the statutes is created to read:
SB1,994,2525 71.49 (1) (cn) Biodiesel fuel production credit under s. 71.47 (3h).
SB1, s. 2118
1Section 2118. 71.49 (1) (ds) of the statutes is created to read:
SB1,995,22 71.49 (1) (ds) Ethanol and biodiesel fuel pump credit under s. 71.47 (5j).
SB1, s. 2119 3Section 2119. 71.49 (1) (epa) of the statutes is created to read:
SB1,995,44 71.49 (1) (epa) Electronic medical records credit under s. 71.47 (5i).
SB1, s. 2120 5Section 2120. 71.49 (1) (epp) of the statutes is renumbered 71.49 (1) (eps) and
6amended to read:
SB1,995,77 71.49 (1) (eps) Film production services credit under s. 71.47 (5f) (b) 1. and 3.
SB1, s. 2121 8Section 2121. 71.49 (1) (f) of the statutes is amended to read:
SB1,995,139 71.49 (1) (f) The total of farmers' drought property tax credit under s. 71.47
10(1fd), farmland preservation credit under subch. IX, farmland tax relief credit under
11s. 71.47 (2m), dairy manufacturing facility investment credit under s. 71.47 (3p),
12enterprise zone jobs credit under s. 71.47 (3w), film production services credit under
13s. 71.47 (5f) (b) 2.,
and estimated tax payments under s. 71.48.
SB1, s. 2127 14Section 2127. 71.738 (1d) of the statutes is repealed.
SB1, s. 2128 15Section 2128. 71.738 (2d) of the statutes is repealed.
SB1, s. 2129 16Section 2129. 71.74 (14) of the statutes is amended to read:
SB1,996,717 71.74 (14) Additional remedy to collect tax. The department may also
18proceed under s. 71.91 (5) for the collection of any additional assessment of income
19or franchise taxes or surtaxes, after notice thereof has been given under sub. (11) and
20before the same shall have become delinquent, when it has reasonable grounds to
21believe that the collection of such additional assessment will be jeopardized by delay.
22In such cases notice of the intention to so proceed shall be given by registered mail
23to the taxpayer, and the warrant of the department shall not issue if the taxpayer
24within 10 days after such notice furnishes a bond in such amount, not exceeding
25double the amount of the tax, and with such sureties as the department shall

1approve, conditioned upon the payment of so much of the additional taxes as shall
2finally be determined to be due, together with interest thereon as provided by s. 71.82
3(1) (a). Nothing in this subsection shall affect the review of additional assessments
4provided by ss. 71.88 (1) (a) and (2) (a), 71.89 (2), 73.01, and 73.015, and any amounts
5collected under this subsection shall be deposited with the secretary of
6administration
department and disbursed after final determination of the taxes as
7are amounts deposited under s. 71.90 (2).
SB1, s. 2130 8Section 2130. 71.765 of the statutes is repealed.
SB1, s. 2131 9Section 2131. 71.775 (3) (a) 2. of the statutes is amended to read:
SB1,996,1310 71.775 (3) (a) 2. The partner, member, shareholder, or beneficiary has no
11Wisconsin income other than his or her
partner's, member's, shareholder's, or
12beneficiary's
share of income from the pass-through entity that is attributable to this
13state and his or her share of such income is less than $1,000.
SB1, s. 2132 14Section 2132. 71.775 (3) (a) 3. of the statutes is created to read:
SB1,996,2215 71.775 (3) (a) 3. The nonresident partner, member, shareholder, or beneficiary
16files an affidavit with the department, in the form and manner prescribed by the
17department, whereby the nonresident partner, member, shareholder, or beneficiary
18agrees to file a Wisconsin income or franchise tax return and be subject to the
19personal jurisdiction of the department, the tax appeals commission, and the courts
20of this state for the purpose of determining and collecting Wisconsin income and
21franchise taxes, including estimated tax payments, together with any related
22interest and penalties.
SB1, s. 2133 23Section 2133. 71.775 (4) (b) 2. of the statutes is amended to read:
SB1,997,1024 71.775 (4) (b) 2. A pass-through entity that pays the tax withheld under sub.
25(2) as provided under subd. 1. is not subject to an underpayment of estimated tax

1under s. 71.09 or 71.29, if 90 percent of the tax that is due for the current taxable year
2is paid by the unextended due date or if 100 percent of the tax that is due for the
3taxable year immediately preceding the current taxable year is paid by the
4unextended due date and the taxable year immediately preceding the current
5taxable year was a 12-month period. Interest
Except as provided in par. (f), interest
6at the rate of 12 percent shall be imposed on the unpaid amount of the tax withheld
7due under sub. (2) during any extension period and interest at the rate of 18 percent
8shall be imposed on the unpaid amount of the tax withheld due under sub. (2) for the
9period beginning with the extended due date and ending with the date that the
10unpaid amount is paid in full.
SB1, s. 2134 11Section 2134. 71.775 (4) (d) of the statutes is amended to read:
SB1,997,2012 71.775 (4) (d) A nonresident partner, member, shareholder, or beneficiary of a
13pass-through entity may claim a credit, as prescribed by the department, on his or
14her Wisconsin income or franchise tax return for the amount withheld under sub. (2)
15on his or her behalf for the tax period for which the income of the pass-through entity
16is reported
. For purposes of this paragraph determining whether interest under s.
1771.84 applies to a nonresident partner, member, shareholder, or beneficiary
, the
18amount withheld under sub. (2) is considered to be paid on the last day of the
19pass-through entity's taxable year for which the tax is paid
in 4 equal quarterly
20installments
.
SB1, s. 2135 21Section 2135. 71.775 (4) (f) of the statutes is amended to read:
SB1,998,722 71.775 (4) (f) If a pass-through entity subject to withholding under this section
23fails to withhold pay the tax as required by this section, the pass-through entity shall
24be liable for any unpaid tax, interest, and penalties otherwise assessable to the
25nonresident partner, member, shareholder, or beneficiary with respect to income

1from the pass-through entity
. If a nonresident partner, member, shareholder, or
2beneficiary of the pass-through entity files a return and pays the tax due, the
3pass-through entity shall not be liable for the tax, but shall be liable for any interest
4and penalties otherwise applicable for failure to withhold, as
the penalty provided
5under ss. 71.82 (2) (d) and s. 71.83 (1) (a) 1. and for any interest otherwise assessable
6to the nonresident partner, member, shareholder, or beneficiary with respect to
7income from the pass-through entity
.
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