SB27-SSA1,823,321
71.28
(1dx) (d)
Carry-over precluded. If a person who is entitled under s.
22238.395 (3) or s. 560.795 (3)
, 2009 stats., to claim tax benefits or certified under s.
23238.365 (3), 238.397 (4), 238.398 (3), or 238.3995 (4) or s. 560.765 (3),
2009 stats., s. 24560.797 (4),
2009 stats., s. 560.798 (3),
2009 stats., or
s. 560.7995 (4)
, 2009 stats., for
25tax benefits ceases business operations in the development zone during any of the
1taxable years that that zone exists, that person may not carry over to any taxable
2year following the year during which operations cease any unused credits from the
3taxable year during which operations cease or from previous taxable years.
SB27-SSA1,823,85
71.28
(1dy) (a)
Definition. In this subsection, "claimant" means a person who
6files a claim under this subsection and is certified under s.
238.301 (2) or s. 560.701
7(2)
, 2009 stats., and authorized to claim tax benefits under s.
238.303 or s. 560.703
,
82009 stats.
SB27-SSA1,823,1410
71.28
(1dy) (b)
Filing claims. Subject to the limitations under this subsection
11and ss.
238.301 to 238.306 or s. 560.701 to 560.706,
2009 stats., for taxable years
12beginning after December 31, 2008, a claimant may claim as a credit against the tax
13imposed under s. 71.23, up to the amount of the tax, the amount authorized for the
14claimant under s.
238.303 or s. 560.703
, 2009 stats.
SB27-SSA1,823,1916
71.28
(1dy) (c) 1. No credit may be allowed under this subsection unless the
17claimant includes with the claimant's return a copy of the claimant's certification
18under s.
238.301 (2) or s. 560.701 (2)
, 2009 stats., and a copy of the claimant's notice
19of eligibility to receive tax benefits under s.
238.303 (3) or s. 560.703 (3)
, 2009 stats.
SB27-SSA1,824,421
71.28
(1dy) (c) 2. Partnerships, limited liability companies, and tax-option
22corporations may not claim the credit under this subsection, but the eligibility for,
23and the amount of, the credit are based on their authorization to claim tax benefits
24under s.
238.303 or s. 560.703
, 2009 stats. A partnership, limited liability company,
25or tax-option corporation shall compute the amount of credit that each of its
1partners, members, or shareholders may claim and shall provide that information
2to each of them. Partners, members of limited liability companies, and shareholders
3of tax-option corporations may claim the credit in proportion to their ownership
4interests.
SB27-SSA1,824,156
71.28
(1dy) (d) 2. If a claimant's certification is revoked under s.
238.305 or s. 7560.705,
2009 stats., or if a claimant becomes ineligible for tax benefits under s.
8238.302 or s. 560.702,
2009 stats., the claimant may not claim credits under this
9subsection for the taxable year that includes the day on which the certification is
10revoked; the taxable year that includes the day on which the claimant becomes
11ineligible for tax benefits; or succeeding taxable years and the claimant may not
12carry over unused credits from previous years to offset the tax imposed under s. 71.23
13for the taxable year that includes the day on which certification is revoked; the
14taxable year that includes the day on which the claimant becomes ineligible for tax
15benefits; or succeeding taxable years.
SB27-SSA1, s. 1140
16Section
1140. 71.28 (3g) (a) (intro.) of the statutes is amended to read:
SB27-SSA1,824,2117
71.28
(3g) (a) (intro.) Subject to the limitations under this subsection and ss.
1873.03 (35m)
and 238.23 and
s. 560.96,
2009 stats., a business that is certified under
19s.
238.23 (3) or s. 560.96 (3)
, 2009 stats., may claim as a credit against the taxes
20imposed under s. 71.23 an amount equal to the sum of the following, as established
21under s.
238.23 (3) (c) or s. 560.96 (3) (c)
, 2009 stats.:
SB27-SSA1,824,2523
71.28
(3g) (b) The department of revenue shall notify the department of
24commerce
or the Wisconsin Economic Development Corporation of all claims under
25this subsection.
SB27-SSA1,825,52
71.28
(3g) (e) 2. The investments that relate to the amount described under par.
3(a) 2. for which a claimant makes a claim under this subsection must be retained for
4use in the technology zone for the period during which the claimant's business is
5certified under s.
238.23 (3) or s. 560.96 (3)
, 2009 stats.
SB27-SSA1,825,107
71.28
(3g) (f) 1. A copy of
a the verification
from the department of commerce 8that the claimant's business is certified under s.
238.23 (3) or s. 560.96 (3)
, 2009
9stats., and that the business
and the department of commerce have has entered into
10an agreement under s.
238.23 (3) (d) or s. 560.96 (3) (d)
, 2009 stats.
SB27-SSA1,825,1512
71.28
(3g) (f) 2. A statement from the department of commerce
or the Wisconsin
13Economic Development Corporation verifying the purchase price of the investment
14described under par. (a) 2. and verifying that the investment fulfills the requirement
15under par. (e) 2.
SB27-SSA1,825,2317
71.28
(3p) (b)
Filing claims. Subject to the limitations provided in this
18subsection and s.
93.535 or s. 560.207,
2009 stats., except as provided in par. (c) 5.,
19for taxable years beginning after December 31, 2006, and before January 1, 2015, a
20claimant may claim as a credit against the taxes imposed under s. 71.23, up to the
21amount of the tax, an amount equal to 10 percent of the amount the claimant paid
22in the taxable year for dairy manufacturing modernization or expansion related to
23the claimant's dairy manufacturing operation.
SB27-SSA1,826,3
171.28
(3p) (c) 2. The aggregate amount of credits that a claimant may claim
2under this subsection is $200,000
for each of the claimant's dairy manufacturing
3facilities.
SB27-SSA1, s. 1146
4Section
1146. 71.28 (3p) (c) 2m. a. of the statutes is amended to read:
SB27-SSA1,826,75
71.28
(3p) (c) 2m. a. The maximum amount of the credits that may be claimed
6under this subsection and ss. 71.07 (3p) and 71.47 (3p) in fiscal year 2007-08 is
7$600,000, as allocated under s. 560.207
, 2009 stats.
SB27-SSA1, s. 1147
8Section
1147. 71.28 (3p) (c) 2m. b. of the statutes is amended to read:
SB27-SSA1,826,129
71.28
(3p) (c) 2m. b. The maximum amount of the credits that may be claimed
10by all claimants, other than members of dairy cooperatives, under this subsection
11and ss. 71.07 (3p) and 71.47 (3p) in fiscal year 2008-09, and in each fiscal year
12thereafter, is $700,000, as allocated under s.
93.535 or s. 560.207
, 2009 stats.
SB27-SSA1, s. 1148
13Section
1148. 71.28 (3p) (c) 2m. bm. of the statutes is amended to read:
SB27-SSA1,826,2014
71.28
(3p) (c) 2m. bm. The maximum amount of the credits that may be claimed
15by members of dairy cooperatives under this subsection and ss. 71.07 (3p) and 71.47
16(3p) in fiscal year 2009-10 is $600,000, as allocated under s. 560.207,
2009 stats., and
17the maximum amount of the credits that may be claimed by members of dairy
18cooperatives under this subsection and ss. 71.07 (3p) and 71.47 (3p) in fiscal year
192010-11, and in each fiscal year thereafter, is $700,000, as allocated under s.
93.535
20or s. 560.207
, 2009 stats.
SB27-SSA1,827,222
71.28
(3p) (c) 4. If 2 or more persons own and operate
the a dairy manufacturing
23operation facility, each person may claim a credit under par. (b) in proportion to his
24or her ownership interest, except that the aggregate amount of the credits claimed
1by all persons who own and operate the dairy manufacturing
operation facility shall
2not exceed $200,000.
SB27-SSA1,827,64
71.28
(3p) (c) 6. No credit may be allowed under this subsection unless the
5claimant submits with the claimant's return a copy of the claimant's credit
6certification and allocation under s.
93.535 or s. 560.207
, 2009 stats.
SB27-SSA1,827,98
71.28
(3q) (a) 1. "Claimant" means a person certified to receive tax benefits
9under s.
238.16 (2) or s. 560.2055 (2)
, 2009 stats.
SB27-SSA1,827,1511
71.28
(3q) (a) 2. "Eligible employee" means
, for taxable years beginning before
12January 1, 2011, an eligible employee under s. 560.2055 (1) (b)
, 2009 stats., who
13satisfies the wage requirements under s. 560.2055 (3) (a) or (b)
, 2009 stats., or, for
14taxable years beginning after December 31, 2010, an eligible employee under s.
15238.16 (1) (b) who satisfies the wage requirements under s. 238.16 (3) (a) or (b).
SB27-SSA1, s. 1152
16Section
1152. 71.28 (3q) (b) (intro.) of the statutes is amended to read:
SB27-SSA1,827,2017
71.28
(3q) (b)
Filing claims. (intro.) Subject to the limitations provided in this
18subsection and s.
238.16 or s. 560.2055,
2009 stats., for taxable years beginning after
19December 31, 2009, a claimant may claim as a credit against the taxes imposed under
20s. 71.23 any of the following:
SB27-SSA1,827,2422
71.28
(3q) (b) 1. The amount of wages that the claimant paid to an eligible
23employee in the taxable year, not to exceed 10 percent of such wages, as determined
24by the department of commerce under s.
238.16 or s. 560.2055
, 2009 stats.
SB27-SSA1,828,3
171.28
(3q) (b) 2. The amount of the costs incurred by the claimant in the taxable
2year, as determined under s.
238.16 or s. 560.2055
, 2009 stats., to undertake the
3training activities described under s.
238.16 (3) (c) or s. 560.2055 (3) (c)
, 2009 stats.
SB27-SSA1,828,75
71.28
(3q) (c) 2. No credit may be allowed under this subsection unless the
6claimant includes with the claimant's return a copy of the claimant's certification for
7tax benefits under s.
238.16 (2) or s. 560.2055 (2)
, 2009 stats.
SB27-SSA1,828,129
71.28
(3q) (c) 3. The maximum amount of credits that may be awarded under
10this subsection and ss. 71.07 (3q) and 71.47 (3q) for the period beginning on January
111, 2010, and ending on June 30, 2013, is $14,500,000, not including the amount of
12any credits reallocated under s.
238.15 (3) (d) or s. 560.205 (3) (d)
, 2009 stats.
SB27-SSA1,828,2014
71.28
(3r) (b)
Filing claims. Subject to the limitations provided in this
15subsection and s.
93.545 or s. 560.208
, 2009 stats., for taxable years beginning after
16December 31, 2008, and before January 1, 2017, a claimant may claim as a credit
17against the taxes imposed under s. 71.23, up to the amount of the tax, an amount
18equal to 10 percent of the amount the claimant paid in the taxable year for meat
19processing modernization or expansion related to the claimant's meat processing
20operation.
SB27-SSA1, s. 1158
21Section
1158. 71.28 (3r) (c) 3. a. of the statutes is amended to read:
SB27-SSA1,828,2422
71.28
(3r) (c) 3. a. The maximum amount of the credits that may be allocated
23under this subsection and ss. 71.07 (3r) and 71.47 (3r) in fiscal year 2009-10 is
24$300,000, as allocated under s. 560.208
, 2009 stats.
SB27-SSA1, s. 1159
25Section
1159. 71.28 (3r) (c) 3. b. of the statutes is amended to read:
SB27-SSA1,829,4
171.28
(3r) (c) 3. b. The maximum amount of the credits that may be allocated
2under this subsection and ss. 71.07 (3r) and 71.47 (3r) in fiscal year 2010-11, and in
3each fiscal year thereafter, is $700,000, as allocated under s.
93.545 or s. 560.208
,
42009 stats.
SB27-SSA1,829,86
71.28
(3r) (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.
93.545 or s. 560.208
, 2009 stats.
SB27-SSA1,829,1610
71.28
(3rm) (b)
Filing claims. Subject to the limitations provided in this
11subsection and s.
93.547 or s. 560.209
, 2009 stats., for taxable years beginning after
12December 31, 2009, and before January 1, 2016, a claimant may claim as a credit
13against the taxes imposed under s. 71.23, up to the amount of the tax, an amount
14equal to 10 percent of the amount the claimant paid in the taxable year for equipment
15that is used primarily to harvest or process woody biomass that is used as fuel or as
16a component of fuel.
SB27-SSA1,829,2018
71.28
(3rm) (c) 3. The maximum amount of the credits that may be claimed
19under this subsection and ss. 71.07 (3rm) and 71.47 (3rm) is $900,000, as allocated
20under s.
93.547 or s. 560.209
, 2009 stats.
SB27-SSA1,830,322
71.28
(3rn) (b)
Filing claims. Subject to the limitations provided in this
23subsection and s.
506.2056 93.54 or s. 560.2056, 2009 stats., for taxable years
24beginning after December 31, 2009, and before January 1, 2017, a claimant may
25claim as a credit against the tax imposed under s. 71.23, up to the amount of the tax,
1an amount equal to 10 percent of the amount the claimant paid in the taxable year
2for food processing or food warehousing modernization or expansion related to the
3operation of the claimant's food processing plant or food warehouse.
SB27-SSA1, s. 1164
4Section
1164. 71.28 (3rn) (c) 3. a. of the statutes is amended to read:
SB27-SSA1,830,75
71.28
(3rn) (c) 3. a. The maximum amount of the credits that may be allocated
6under this subsection and ss. 71.07 (3rn) and 71.47 (3rn) in fiscal year 2009-10 is
7$1,000,000, as allocated under s. 560.2056
, 2009 stats.
SB27-SSA1, s. 1165
8Section
1165. 71.28 (3rn) (c) 3. b. of the statutes is amended to read:
SB27-SSA1,830,119
71.28
(3rn) (c) 3. b. The maximum amount of the credits that may be allocated
10under this subsection and ss. 71.07 (3rn) and 71.47 (3rn) in fiscal year 2010-11 is
11$1,200,000, as allocated under s. 560.2056
, 2009 stats.
SB27-SSA1, s. 1166
12Section
1166. 71.28 (3rn) (c) 3. c. of the statutes is amended to read:
SB27-SSA1,830,1613
71.28
(3rn) (c) 3. c. The maximum amount of the credits that may be allocated
14under this subsection and ss. 71.07 (3rn) and 71.47 (3rn) in fiscal year 2011-12, and
15in each year thereafter, is $700,000, as allocated under s.
93.54 or s. 560.2056
, 2009
16stats.
SB27-SSA1,830,2018
71.28
(3rn) (c) 6. No credit may be allowed under this subsection unless the
19claimant submits with the claimant's return a copy of the claimant's credit
20certification and allocation under s.
93.54 or s. 560.2056
, 2009 stats.
SB27-SSA1,831,222
71.28
(3t) (b)
Credit. Subject to the limitations provided in this subsection and
23in s. 560.28,
2009 stats., for taxable years beginning after December 31, 2007, a
24claimant may claim as a credit, amortized over 15 taxable years starting with the
25taxable year beginning after December 31, 2007, against the tax imposed under s.
171.23, up to the amount of the tax, an amount equal to the claimant's unused credits
2under s. 71.28 (3).
SB27-SSA1,831,104
71.28
(3t) (c) 1. No credit may be claimed under this subsection unless the
5claimant submits with the claimant's return a copy of the claimant's certification by
6the department of commerce under s. 560.28,
2009 stats., except that, with regard
7to credits claimed by partners of a partnership, members of a limited liability
8company, or shareholders of a tax-option corporation, the entity shall provide a copy
9of its certification under s. 560.28
, 2009 stats., to the partner, member, or shareholder
10to submit with his or her return.
SB27-SSA1,831,1412
71.28
(3w) (a) 2. "Claimant" means a person who is certified to claim tax
13benefits under s.
238.399 (5) or s. 560.799 (5)
, 2009 stats., and who files a claim under
14this subsection.
SB27-SSA1,831,1716
71.28
(3w) (a) 3. "Full-time employee" means a full-time employee, as defined
17in s.
238.399 (1) (am) or s. 560.799 (1) (am)
, 2009 stats.
SB27-SSA1,831,2019
71.28
(3w) (a) 4. "Enterprise zone" means a zone designated under s.
238.399
20or s. 560.799
, 2009 stats.
SB27-SSA1,831,2422
71.28
(3w) (a) 5d. "Tier I county or municipality" means a tier I county or
23municipality, as determined
by the department of commerce under s.
238.399 or s. 24560.799
, 2009 stats.
SB27-SSA1,832,3
171.28
(3w) (a) 5e. "Tier II county or municipality" means a tier II county or
2municipality, as determined
by the department of commerce under s.
238.399 or s. 3560.799
, 2009 stats.
SB27-SSA1, s. 1175
4Section
1175. 71.28 (3w) (b) (intro.) of the statutes is amended to read:
SB27-SSA1,832,85
71.28
(3w) (b)
Filing claims; payroll. (intro.) Subject to the limitations
6provided in this subsection and s.
238.399 or s. 560.799
, 2009 stats., a claimant may
7claim as a credit against the tax imposed under s. 71.23 an amount calculated as
8follows:
SB27-SSA1,832,1210
71.28
(3w) (b) 5. Multiply the amount determined under subd. 4. by the
11percentage determined
by the department of commerce under s.
238.399 or s. 12560.799
, 2009 stats., not to exceed 7 percent.