AB40-ASA1, s. 1817
3Section
1817. 71.07 (3g) (a) (intro.) of the statutes is amended to read:
AB40-ASA1,714,84
71.07
(3g) (a) (intro.) Subject to the limitations under this subsection and ss.
573.03 (35m)
and 238.23 and
s. 560.96,
2009 stats., a business that is certified under
6s.
238.23 (3) or s. 560.96 (3)
, 2009 stats., may claim as a credit against the taxes
7imposed under s. 71.02 an amount equal to the sum of the following, as established
8under s.
238.23 (3) (c) or s. 560.96 (3) (c)
, 2009 stats:
AB40-ASA1,714,1210
71.07
(3g) (b) The department of revenue shall notify the department of
11commerce
or the Wisconsin Economic Development Corporation of all claims under
12this subsection.
AB40-ASA1,714,1714
71.07
(3g) (e) 2. The investments that relate to the amount described under par.
15(a) 2. for which a claimant makes a claim under this subsection must be retained for
16use in the technology zone for the period during which the claimant's business is
17certified under s.
238.23 (3) or s. 560.96 (3)
, 2009 stats.
AB40-ASA1,714,2219
71.07
(3g) (f) 1. A copy of
a the verification
from the department of commerce 20that the claimant's business is certified under s.
238.23 (3) or s. 560.96 (3)
, 2009
21stats., and that the business
and the department of commerce have has entered into
22an agreement under s.
238.23 (3) (d) or s. 560.96 (3) (d)
, 2009 stats.
AB40-ASA1,715,224
71.07
(3g) (f) 2. A statement from the department of commerce
or the Wisconsin
25Economic Development Corporation verifying the purchase price of the investment
1described under par. (a) 2. and verifying that the investment fulfills the requirement
2under par. (e) 2.
AB40-ASA1,715,104
71.07
(3p) (b)
Filing claims. Subject to the limitations provided in this
5subsection and s.
93.535 or s. 560.207
, 2009 stats., except as provided in par. (c) 5.,
6for taxable years beginning after December 31, 2006, and before January 1, 2015, a
7claimant may claim as a credit against the taxes imposed under s. 71.02 or 71.08, up
8to the amount of the tax, an amount equal to 10 percent of the amount the claimant
9paid in the taxable year for dairy manufacturing modernization or expansion related
10to the claimant's dairy manufacturing operation.
AB40-ASA1,715,1412
71.07
(3p) (c) 2. The aggregate amount of credits that a claimant may claim
13under this subsection is $200,000
for each of the claimant's dairy manufacturing
14facilities.
AB40-ASA1, s. 1823
15Section
1823. 71.07 (3p) (c) 2m. a. of the statutes is amended to read:
AB40-ASA1,715,1816
71.07
(3p) (c) 2m. a. The maximum amount of the credits that may be claimed
17under this subsection and ss. 71.28 (3p) and 71.47 (3p) in fiscal year 2007-08 is
18$600,000, as allocated under s. 560.207
, 2009 stats.
AB40-ASA1, s. 1824
19Section
1824. 71.07 (3p) (c) 2m. b. of the statutes is amended to read:
AB40-ASA1,715,2320
71.07
(3p) (c) 2m. b. The maximum amount of the credits that may be claimed
21by all claimants, other than members of dairy cooperatives, under this subsection
22and ss. 71.28 (3p) and 71.47 (3p) in fiscal year 2008-09, and in each fiscal year
23thereafter, is $700,000, as allocated under s.
93.535 or s. 560.207
, 2009 stats.
AB40-ASA1, s. 1825
24Section
1825. 71.07 (3p) (c) 2m. bm. of the statutes is amended to read:
AB40-ASA1,716,7
171.07
(3p) (c) 2m. bm. The maximum amount of the credits that may be claimed
2by members of dairy cooperatives under this subsection and ss. 71.28 (3p) and 71.47
3(3p) in fiscal year 2009-10 is $600,000, as allocated under s. 560.207,
2009 stats., and
4the maximum amount of the credits that may be claimed by members of dairy
5cooperatives under this subsection and ss. 71.28 (3p) and 71.47 (3p) in fiscal year
62010-11, and in each fiscal year thereafter, is $700,000, as allocated under s.
93.535
7or s. 560.207
, 2009 stats.
AB40-ASA1,716,139
71.07
(3p) (c) 4. If 2 or more persons own and operate
the a dairy manufacturing
10operation facility, each person may claim a credit under par. (b) in proportion to his
11or her ownership interest, except that the aggregate amount of the credits claimed
12by all persons who own and operate the dairy manufacturing
operation facility shall
13not exceed $200,000.
AB40-ASA1,716,1715
71.07
(3p) (c) 6. No credit may be allowed under this subsection unless the
16claimant submits with the claimant's return a copy of the claimant's credit
17certification and allocation under s.
93.535 or s. 560.207
, 2009 stats.
AB40-ASA1,716,2019
71.07
(3q) (a) 1. "Claimant" means a person certified to receive tax benefits
20under s.
238.16 (2) or s. 560.2055 (2)
, 2009 stats.
AB40-ASA1,717,222
71.07
(3q) (a) 2. "Eligible employee" means
, for taxable years beginning before
23January 1, 2011, an eligible employee under s. 560.2055 (1) (b)
, 2009 stats., who
24satisfies the wage requirements under s. 560.2055 (3) (a) or (b)
, 2009 stats., or, for
1taxable years beginning after December 31, 2010, an eligible employee under s.
2238.16 (1) (b) who satisfies the wage requirements under s. 238.16 (3) (a) or (b).
AB40-ASA1, s. 1830
3Section
1830. 71.07 (3q) (b) (intro.) of the statutes is amended to read:
AB40-ASA1,717,74
71.07
(3q) (b)
Filing claims. (intro.) Subject to the limitations provided in this
5subsection and s.
238.16 or s. 560.2055,
2009 stats., for taxable years beginning after
6December 31, 2009, a claimant may claim as a credit against the taxes imposed under
7ss. 71.02 and 71.08 any of the following.
AB40-ASA1,717,129
71.07
(3q) (b) 1. The amount of wages that the claimant paid to an eligible
10employee in the taxable year, not to exceed 10 percent of such wages, as determined
11by
the Wisconsin Economic Development Corporation under s. 238.16 or the
12department of commerce under s. 560.2055
, 2009 stats.
AB40-ASA1,717,1614
71.07
(3q) (b) 2. The amount of the costs incurred by the claimant in the taxable
15year, as determined under s.
238.16 or s. 560.2055,
2009 stats., to undertake the
16training activities described under s.
238.16 (3) (c) or s. 560.2055 (3) (c)
, 2009 stats.
AB40-ASA1,717,2018
71.07
(3q) (c) 2. No credit may be allowed under this subsection unless the
19claimant includes with the claimant's return a copy of the claimant's certification for
20tax benefits under s.
238.16 (2) or s. 560.2055 (2)
, 2009 stats.
AB40-ASA1,717,2522
71.07
(3q) (c) 3. The maximum amount of credits that may be awarded under
23this subsection and ss. 71.28 (3q) and 71.47 (3q) for the period beginning on January
241, 2010, and ending on June 30, 2013, is $14,500,000, not including the amount of
25any credits reallocated under s.
238.15 (3) (d) or s. 560.205 (3) (d)
, 2009 stats.
AB40-ASA1,718,82
71.07
(3r) (b)
Filing claims. Subject to the limitations provided in this
3subsection and s.
93.545 or s. 560.208,
2009 stats., for taxable years beginning after
4December 31, 2008, and before January 1, 2017, a claimant may claim as a credit
5against the taxes imposed under s. 71.02 or 71.08, up to the amount of the tax, an
6amount equal to 10 percent of the amount the claimant paid in the taxable year for
7meat processing modernization or expansion related to the claimant's meat
8processing operation.
AB40-ASA1, s. 1836
9Section
1836. 71.07 (3r) (c) 3. a. of the statutes is amended to read:
AB40-ASA1,718,1210
71.07
(3r) (c) 3. a. The maximum amount of the credits that may be allocated
11under this subsection and ss. 71.28 (3r) and 71.47 (3r) in fiscal year 2009-10 is
12$300,000, as allocated under s. 560.208
, 2009 stats.
AB40-ASA1, s. 1837
13Section
1837. 71.07 (3r) (c) 3. b. of the statutes is amended to read:
AB40-ASA1,718,1714
71.07
(3r) (c) 3. b. The maximum amount of the credits that may be allocated
15under this subsection and ss. 71.28 (3r) and 71.47 (3r) in fiscal year 2010-11, and in
16each fiscal year thereafter, is $700,000, as allocated under s.
93.545 or s. 560.208
,
172009 stats.
AB40-ASA1,718,2119
71.07
(3r) (c) 6. No credit may be allowed under this subsection unless the
20claimant submits with the claimant's return a copy of the claimant's credit
21certification and allocation under s.
93.545 or s. 560.208
, 2009 stats.
AB40-ASA1,719,423
71.07
(3rm) (b)
Filing claims. Subject to the limitations provided in this
24subsection and s.
93.547 or s. 560.209,
2009 stats., for taxable years beginning after
25December 31, 2009, and before January 1, 2016, a claimant may claim as a credit
1against the taxes imposed under s. 71.02 or 71.08, up to the amount of the tax, an
2amount equal to 10 percent of the amount the claimant paid in the taxable year for
3equipment that is used primarily to harvest or process woody biomass that is used
4as fuel or as a component of fuel.
AB40-ASA1,719,86
71.07
(3rm) (c) 3. The maximum amount of the credits that may be claimed
7under this subsection and ss. 71.28 (3rm) and 71.47 (3rm) is $900,000, as allocated
8under s.
93.547 or s. 560.209
, 2009 stats.
AB40-ASA1,719,1610
71.07
(3rn) (b)
Filing claims. Subject to the limitations provided in this
11subsection and s.
506.2056 93.54 or s. 560.2056, 2009 stats., for taxable years
12beginning after December 31, 2009, and before January 1, 2017, a claimant may
13claim as a credit against the tax imposed under ss. 71.02 and 71.08, up to the amount
14of the tax, an amount equal to 10 percent of the amount the claimant paid in the
15taxable year for food processing or food warehousing modernization or expansion
16related to the operation of the claimant's food processing plant or food warehouse.
AB40-ASA1, s. 1842
17Section
1842. 71.07 (3rn) (c) 3. a. of the statutes is amended to read:
AB40-ASA1,719,2018
71.07
(3rn) (c) 3. a. The maximum amount of the credits that may be allocated
19under this subsection and ss. 71.28 (3rn) and 71.47 (3rn) in fiscal year 2009-10 is
20$1,000,000, as allocated under s. 560.2056
, 2009 stats.
AB40-ASA1, s. 1843
21Section
1843. 71.07 (3rn) (c) 3. b. of the statutes is amended to read:
AB40-ASA1,719,2422
71.07
(3rn) (c) 3. b. The maximum amount of the credits that may be allocated
23under this subsection and ss. 71.28 (3rn) and 71.47 (3rn) in fiscal year 2010-11 is
24$1,200,000, as allocated under s. 560.2056
, 2009 stats.
AB40-ASA1, s. 1844
25Section
1844. 71.07 (3rn) (c) 3. c. of the statutes is amended to read:
AB40-ASA1,720,4
171.07
(3rn) (c) 3. c. The maximum amount of the credits that may be allocated
2under this subsection and ss. 71.28 (3rn) and 71.47 (3rn) in fiscal year 2011-12, and
3in each year thereafter, is $700,000, as allocated under s.
93.54 or s. 560.2056
, 2009
4stats.
AB40-ASA1,720,86
71.07
(3rn) (c) 6. No credit may be allowed under this subsection unless the
7claimant submits with the claimant's return a copy of the claimant's credit
8certification and allocation under s.
93.54 or s. 560.2056
, 2009 stats.
AB40-ASA1,720,1510
71.07
(3t) (b)
Credit. Subject to the limitations provided in this subsection and
11in s. 560.28,
2009 stats., for taxable years beginning after December 31, 2007, a
12claimant may claim as a credit, amortized over 15 taxable years starting with the
13taxable year beginning after December 31, 2007, against the tax imposed under s.
1471.02 and 71.08, up to the amount of the tax, an amount equal to the claimant's
15unused credits under s. 71.07 (3s).
AB40-ASA1,720,2317
71.07
(3t) (c) 1. No credit may be claimed under this subsection unless the
18claimant submits with the claimant's return a copy of the claimant's certification by
19the department of commerce under s. 560.28,
2009 stats., except that, with regard
20to credits claimed by partners of a partnership, members of a limited liability
21company, or shareholders of a tax-option corporation, the entity shall provide a copy
22of its certification under s. 560.28
, 2009 stats., to the partner, member, or shareholder
23to submit with his or her return.
AB40-ASA1,721,3
171.07
(3w) (a) 2. "Claimant" means a person who is certified to claim tax
2benefits under s.
238.399 (5) or s. 560.799 (5)
, 2009 stats., and who files a claim under
3this subsection.
AB40-ASA1,721,65
71.07
(3w) (a) 3. "Full-time employee" means a full-time employee, as defined
6in s.
238.399 (1) (am) or s. 560.799 (1) (am)
, 2009 stats.
AB40-ASA1,721,98
71.07
(3w) (a) 4. "Enterprise zone" means a zone designated under s.
238.399
9or s. 560.799
, 2009 stats.
AB40-ASA1,721,1311
71.07
(3w) (a) 5d. "Tier I county or municipality" means a tier I county or
12municipality, as determined
by the department of commerce under s.
238.399 or s. 13560.799
, 2009 stats.
AB40-ASA1,721,1715
71.07
(3w) (a) 5e. "Tier II county or municipality" means a tier II county or
16municipality, as determined
by the department of commerce under s.
238.399 or s. 17560.799
, 2009 stats.
AB40-ASA1, s. 1853
18Section
1853. 71.07 (3w) (b) (intro.) of the statutes is amended to read:
AB40-ASA1,721,2219
71.07
(3w) (b)
Filing claims; payroll. (intro.) Subject to the limitations
20provided in this subsection and s.
238.399 or s. 560.799
, 2009 stats., a claimant may
21claim as a credit against the tax imposed under s. 71.02 or 71.08 an amount
22calculated as follows:
AB40-ASA1,722,3
171.07
(3w) (b) 5. Multiply the amount determined under subd. 4. by the
2percentage determined by
the department of commerce under s.
238.399 or s. 3560.799
, 2009 stats., not to exceed 7 percent.
AB40-ASA1,722,155
71.07
(3w) (bm) 1. In addition to the credits under par. (b) and subds. 2., 3., and
64., and subject to the limitations provided in this subsection and s.
238.399 or s. 7560.799
, 2009 stats., a claimant may claim as a credit against the tax imposed under
8s. 71.02 or 71.08 an amount equal to a percentage, as determined
by the department
9of commerce under s. 238.399 or s. 560.799, 2009 stats., not to exceed 100 percent,
10of the amount the claimant paid in the taxable year to upgrade or improve the
11job-related skills of any of the claimant's full-time employees, to train any of the
12claimant's full-time employees on the use of job-related new technologies, or to
13provide job-related training to any full-time employee whose employment with the
14claimant represents the employee's first full-time job. This subdivision does not
15apply to employees who do not work in an enterprise zone.
AB40-ASA1,723,517
71.07
(3w) (bm) 2. In addition to the credits under par. (b) and subds. 1., 3., and
184., and subject to the limitations provided in this subsection and s.
238.399 or s. 19560.799
, 2009 stats., a claimant may claim as a credit against the tax imposed under
20s. 71.02 or 71.08 an amount equal to the percentage, as determined
by the
21department of commerce under s.
238.399 or s. 560.799
, 2009 stats., not to exceed 7
22percent, of the claimant's zone payroll paid in the taxable year to all of the claimant's
23full-time employees whose annual wages are greater than $20,000 in a tier I county
24or municipality, not including the wages paid to the employees determined under
25par. (b) 1., or greater than $30,000 in a tier II county or municipality, not including
1the wages paid to the employees determined under par. (b) 1., and who the claimant
2employed in the enterprise zone in the taxable year, if the total number of such
3employees is equal to or greater than the total number of such employees in the base
4year. A claimant may claim a credit under this subdivision for no more than 5
5consecutive taxable years.
AB40-ASA1,723,127
71.07
(3w) (bm) 3. In addition to the credits under par. (b) and subds. 1., 2., and
84., and subject to the limitations provided in this subsection and s.
238.399 or s. 9560.799
, 2009 stats., for taxable years beginning after December 31, 2008, a claimant
10may claim as a credit against the tax imposed under s. 71.02 or 71.08 up to 10 percent
11of the claimant's significant capital expenditures, as determined
by the department
12of commerce under s.
238.399 (5m) or s. 560.799 (5m)
, 2009 stats.
AB40-ASA1,723,2214
71.07
(3w) (bm) 4. In addition to the credits under par. (b) and subds. 1., 2., and
153., and subject to the limitations provided in this subsection and s.
238.399 or s. 16560.799
, 2009 stats., for taxable years beginning after December 31, 2009, a claimant
17may claim as a credit against the tax imposed under s. 71.02 or 71.08, up to 1 percent
18of the amount that the claimant paid in the taxable year to purchase tangible
19personal property, items, property, or goods under s. 77.52 (1) (b), (c), or (d), or
20services from Wisconsin vendors, as determined
by the department of commerce 21under s.
238.399 (5) (e) or s. 560.799 (5) (e),
2009 stats., except that the claimant may
22not claim the credit under this subdivision and subd. 3. for the same expenditures.
AB40-ASA1,724,3
171.07
(3w) (c) 3. No credit may be allowed under this subsection unless the
2claimant includes with the claimant's return a copy of the claimant's certification for
3tax benefits under s.
238.399 (5) or (5m) or s. 560.799 (5) or (5m)
, 2009 stats.