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.
SB27-SSA1,832,2414
71.28
(3w) (bm) 1. In addition to the credits under par. (b) and subds. 2., 3., and
154., and subject to the limitations provided in this subsection and s.
238.399 or s. 16560.799
, 2009 stats., a claimant may claim as a credit against the tax imposed under
17s. 71.23 an amount equal to a percentage, as determined
by the department of
18commerce under s. 238.399 or s. 560.799, 2009 stats., not to exceed 100 percent, of
19the amount the claimant paid in the taxable year to upgrade or improve the
20job-related skills of any of the claimant's full-time employees, to train any of the
21claimant's full-time employees on the use of job-related new technologies, or to
22provide job-related training to any full-time employee whose employment with the
23claimant represents the employee's first full-time job. This subdivision does not
24apply to employees who do not work in an enterprise zone.
SB27-SSA1,833,14
171.28
(3w) (bm) 2. In addition to the credits under par. (b) and subds. 1., 3., and
24., and subject to the limitations provided in this subsection and s.
238.399 or s. 3560.799
, 2009 stats., a claimant may claim as a credit against the tax imposed under
4s. 71.23 an amount equal to the percentage, as determined
by the department of
5commerce under s.
238.399 or s. 560.799
, 2009 stats., not to exceed 7 percent, of the
6claimant's zone payroll paid in the taxable year to all of the claimant's full-time
7employees whose annual wages are greater than $20,000 in a tier I county or
8municipality, not including the wages paid to the employees determined under par.
9(b) 1., or greater than $30,000 in a tier II county or municipality, not including the
10wages paid to the employees determined under par. (b) 1., and who the claimant
11employed in the enterprise zone in the taxable year, if the total number of such
12employees is equal to or greater than the total number of such employees in the base
13year. A claimant may claim a credit under this subdivision for no more than 5
14consecutive taxable years.
SB27-SSA1,833,2116
71.28
(3w) (bm) 3. In addition to the credits under par. (b) and subds. 1., 2., and
174., and subject to the limitations provided in this subsection and s.
238.399 or s. 18560.799
, 2009 stats., for taxable years beginning after December 31, 2008, a claimant
19may claim as a credit against the tax imposed under s. 71.23 up to 10 percent of the
20claimant's significant capital expenditures, as determined
by the department of
21commerce under s.
238.399 (5m) or s. 560.799 (5m)
, 2009 stats.
SB27-SSA1,834,623
71.28
(3w) (bm) 4. In addition to the credits under par. (b) and subds. 1., 2., and
243., and subject to the limitations provided in this subsection and s.
238.399 or s. 25560.799
, 2009 stats., for taxable years beginning after December 31, 2009, a claimant
1may claim as a credit against the tax imposed under s. 71.23, up to 1 percent of the
2amount that the claimant paid in the taxable year to purchase tangible personal
3property, items, property, or goods under s. 77.52 (1) (b), (c), or (d), or services from
4Wisconsin vendors, as determined
by the department of commerce under s.
238.399
5(5) (e) or s. 560.799 (5) (e),
2009 stats., except that the claimant may not claim the
6credit under this subdivision and subd. 3. for the same expenditures.
SB27-SSA1,834,108
71.28
(3w) (c) 3. No credit may be allowed under this subsection unless the
9claimant includes with the claimant's return a copy of the claimant's certification for
10tax benefits under s.
238.399 (5) or (5m) or s. 560.799 (5) or (5m)
, 2009 stats.
SB27-SSA1,834,1612
71.28
(3w) (d)
Administration. Subsection (4) (g) and (h), as it applies to the
13credit under sub. (4), applies to the credit under this subsection. Claimants shall
14include with their returns a copy of their certification for tax benefits, and a copy of
15the verification of their expenses, from the department of commerce
or the Wisconsin
16Economic Development Corporation.
SB27-SSA1,835,1818
71.28
(4) (am) 1. In addition to the credit under par. (ad), any corporation may
19credit against taxes otherwise due under this chapter an amount equal to 5 percent
20of the amount obtained by subtracting from the corporation's qualified research
21expenses, as defined in section
41 of the Internal Revenue Code, except that
22"qualified research expenses" include only expenses incurred by the claimant in a
23development zone under
subch. II of ch. 238 or subch. VI of ch. 560,
2009 stats., except
24that a taxpayer may elect the alternative computation under section
41 (c) (4) of the
25Internal Revenue Code and that election applies until the department permits its
1revocation and except that "qualified research expenses" do not include
2compensation used in computing the credit under sub. (1dj) nor research expenses
3incurred before the claimant is certified for tax benefits under s.
238.365 (3) or s. 4560.765 (3),
2009 stats., the corporation's base amount, as defined in section
41 (c)
5of the Internal Revenue Code, in a development zone, except that gross receipts used
6in calculating the base amount means gross receipts from sales attributable to
7Wisconsin under s. 71.25 (9) (b) 1. and 2., (df) 1. and 2., (dh) 1., 2., and 3., (dj), and
8(dk) and research expenses used in calculating the base amount include research
9expenses incurred before the claimant is certified for tax benefits under s.
238.365
10(3) or s. 560.765 (3)
, 2009 stats., in a development zone, if the claimant submits with
11the claimant's return a copy of the claimant's certification for tax benefits under s.
12238.365 (3) or s. 560.765 (3)
, 2009 stats., and a statement from the department of
13commerce
or the Wisconsin Economic Development Corporation verifying the
14claimant's qualified research expenses for research conducted exclusively in a
15development zone. The rules under s. 73.03 (35) apply to the credit under this
16subdivision. The rules under sub. (1di) (f) and (g) as they apply to the credit under
17that subsection apply to claims under this subdivision. Section
41 (h) of the Internal
18Revenue Code does not apply to the credit under this subdivision.
SB27-SSA1,836,420
71.28
(4) (am) 2. The development zones credit under subd. 1., as it applies to
21a person certified under s.
238.365 (3) or s. 560.765 (3),
2009 stats., applies to a
22corporation that conducts economic activity in a development opportunity zone
23under s.
238.395 (1) or s. 560.795 (1)
, 2009 stats., and that is entitled to tax benefits
24under s.
238.395 (3) or s. 560.795 (3),
2009 stats., subject to the limits under s.
25238.395 (2) or s. 560.795 (2)
, 2009 stats. A development opportunity zone credit
1under this subdivision may be calculated using expenses incurred by a claimant
2beginning on the effective date under s.
238.395 (2) (a) or s. 560.795 (2) (a)
, 2009
3stats., of the development opportunity zone designation of the area in which the
4claimant conducts economic activity.
SB27-SSA1,836,76
71.28
(5b) (a) 2. "Fund manager" means an investment fund manager certified
7under s.
238.15 (2) or s. 560.205 (2)
, 2009 stats.
SB27-SSA1,836,149
71.28
(5b) (b) 1. For taxable years beginning after December 31, 2004, subject
10to the limitations provided under this subsection and s.
238.15 or s. 560.205
, 2009
11stats., and except as provided in subd. 2., a claimant may claim as a credit against
12the tax imposed under s. 71.23, up to the amount of those taxes, 25 percent of the
13claimant's investment paid to a fund manager that the fund manager invests in a
14business certified under s.
238.15 (1) or s. 560.205 (1)
, 2009 stats.
SB27-SSA1,836,2416
71.28
(5b) (b) 2. In the case of a partnership, limited liability company, or
17tax-option corporation, the computation of the 25 percent limitation under subd. 1.
18shall be determined at the entity level rather than the claimant level and may be
19allocated among the claimants who make investments in the manner set forth in the
20entity's organizational documents. The entity shall provide to the department of
21revenue and to the department of commerce
or the Wisconsin Economic
22Development Corporation the names and tax identification numbers of the
23claimants, the amounts of the credits allocated to the claimants, and the
24computation of the allocations.
SB27-SSA1,837,5
171.28
(5b) (d) 3. For
calendar years beginning investments made after
2December 31, 2007, if an investment for which a claimant claims a credit under par.
3(b) is held by the claimant for less than 3 years, the claimant shall pay to the
4department, in the manner prescribed by the department, the amount of the credit
5that the claimant received related to the investment.
SB27-SSA1, s. 1189
6Section
1189. 71.28 (5f) (a) 1. (intro.) of the statutes is amended to read:
SB27-SSA1,837,177
71.28
(5f) (a) 1. (intro.) "Accredited production" means a film, video, broadcast
8advertisement, or television production, as approved by the department of commerce
9or the department of tourism, for which the aggregate salary and wages included in
10the cost of the production for the period ending 12 months after the month in which
11the principal filming or taping of the production begins exceeds $50,000. "Accredited
12production" also means an electronic game, as approved by the department of
13commerce
or the department of tourism, for which the aggregate salary and wages
14included in the cost of the production for the period ending 36 months after the month
15in which the principal programming, filming, or taping of the production begins
16exceeds $100,000. "Accredited production" does not include any of the following,
17regardless of the production costs:
SB27-SSA1,838,219
71.28
(5f) (a) 3. "Production expenditures" means any expenditures that are
20incurred in this state and directly used to produce an accredited production,
21including expenditures for set construction and operation, wardrobes, make-up,
22clothing accessories, photography, sound recording, sound synchronization, sound
23mixing, lighting, editing, film processing, film transferring, special effects, visual
24effects, renting or leasing facilities or equipment, renting or leasing motor vehicles,
25food, lodging, and any other similar expenditure as determined by the department
1of commerce
or the department of tourism. "Production expenditures" do not include
2salary, wages, or labor-related contract payments.
SB27-SSA1,838,114
71.28
(5f) (c) 6. No credit may be allowed under this subsection unless the
5claimant files an application with the department of commerce
or the department of
6tourism, at the time and in the manner prescribed by the department of commerce
7or the department of tourism, and the department of commerce
or the department
8of tourism approves the application. The claimant shall submit a fee with the
9application in an amount equal to 2 percent of the claimant's budgeted production
10expenditures or to $5,000, whichever is less. The claimant shall submit a copy of the
11approved application with the claimant's return.
SB27-SSA1,838,1713
71.28
(5h) (c) 4. No claim may be allowed under this subsection unless the
14department of commerce
or the department of tourism certifies, in writing, that the
15credits claimed under this subsection are for expenses related to establishing or
16operating a film production company in this state and the claimant submits a copy
17of the certification with the claimant's return.
SB27-SSA1,838,2119
71.28
(5i) (c) 1. The maximum amount of the credits that may be claimed under
20this subsection and ss. 71.07 (5i) and 71.47 (5i) in a taxable year is $10,000,000, as
21allocated under s.
73.15 or s. 560.204
, 2009 stats.
SB27-SSA1,839,223
71.28
(5j) (a) 2d. "Diesel replacement renewable fuel" includes biodiesel and
24any other fuel derived from a renewable resource that meets all of the applicable
25requirements of the American Society for Testing and Materials for that fuel and that
1the department of commerce
or the department of safety and professional services 2designates by rule as a diesel replacement renewable fuel.