SB260-SSA1,2,27
71.05
(6) (a) 15.
The Except as provided under s. 71.07 (3p) (c) 5., the amount
8of the credits computed under s. 71.07 (2dd), (2de), (2di), (2dj), (2dL), (2dm), (2dr),
9(2ds), (2dx), (2dy), (3g), (3h), (3n), (3p), (3q), (3r), (3rm), (3rn), (3s), (3t), (3w), (5e), (5f),
10(5h), (5i), (5j), (5k), (5n), (5r), (5rm), and (8r) and not passed through by a partnership,
11limited liability company, or tax-option corporation that has added that amount to
1the partnership's, company's, or tax-option corporation's income under s. 71.21 (4)
2or 71.34 (1k) (g).
SB260-SSA1,2,124
71.07
(3p) (c) 5. A claimant who is a member of a dairy cooperative may claim
5the credit
in the year after the year in which the dairy manufacturing modernization
6or expansion occurs, based on amounts described under par. (b) that are paid by the
7dairy cooperative, for taxable years beginning after December 31, 2008, and before
8January 1,
2017 2018. The amount of the credits computed and not passed through
9by a partnership, limited liability company, or tax-option corporation that has added
10that amount to the partnership's, company's, or tax-option corporation's income
11under s. 71.21 (4) or 71.34 (1k) (g) shall be added to a claimant's income in the year
12in which the cooperative member is allowed to claim the credit.
SB260-SSA1,2,2214
71.28
(3p) (c) 5. A claimant who is a member of a dairy cooperative may claim
15the credit
in the year after the year in which the dairy manufacturing modernization
16or expansion occurs, based on amounts described under par. (b) that are paid by the
17dairy cooperative, for taxable years beginning after December 31, 2008, and before
18January 1,
2017 2018. The amount of the credits computed and not passed through
19by a partnership, limited liability company, or tax-option corporation that has added
20that amount to the partnership's, company's, or tax-option corporation's income
21under s. 71.21 (4) or 71.34 (1k) (g) shall be added to a claimant's income in the year
22in which the cooperative member is allowed to claim the credit.
SB260-SSA1,3,724
71.47
(3p) (c) 5. A claimant who is a member of a dairy cooperative may claim
25the credit
in the year after the year in which the dairy manufacturing modernization
1or expansion occurs, based on amounts described under par. (b) that are paid by the
2dairy cooperative, for taxable years beginning after December 31, 2008, and before
3January 1,
2017 2018. The amount of the credits computed and not passed through
4by a partnership, limited liability company, or tax-option corporation that has added
5that amount to the partnership's, company's, or tax-option corporation's income
6under s. 71.21 (4) or 71.34 (1k) (g) shall be added to a claimant's income in the year
7in which the cooperative member is allowed to claim the credit.