LRB-1027/1
JK&CTS:jld:jf
2011 - 2012 LEGISLATURE
March 28, 2011 - Introduced by Representatives Strachota, LeMahieu and
Spanbauer, cosponsored by Senator Darling. Referred to Committee on Jobs,
Economy and Small Business.
AB61,1,6
1An Act to amend 71.05 (6) (a) 15., 71.21 (4), 71.26 (2) (a) 4., 71.34 (1k) (g), 71.45
2(2) (a) 10. and 77.92 (4); and
to create 71.07 (6n), 71.10 (4) (cr), 71.28 (6n), 71.30
3(3) (cr), 71.47 (6n) and 71.49 (1) (cr) of the statutes;
relating to: creating an
4income and franchise tax credit for constructing and operating a data center
5that is designed for maximum energy efficiency and minimum environmental
6impact and providing an exemption from rule-making procedures.
Analysis by the Legislative Reference Bureau
This bill creates an income and franchise tax credit in an amount equal to the
amount a person paid in the taxable year for items that are either energy efficient
or have a minimal environmental impact and that are used to construct or operate
a "green data center." Under the bill, a green data center is a repository for the
storage, management, and dissemination of data, if the mechanical, lighting,
electrical, and computer systems of the real property in which the repository is
located are designed for maximum energy efficiency and minimum environmental
impact.
For further information see the state fiscal estimate, which will be printed as
an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB61, s. 1
1Section
1. 71.05 (6) (a) 15. of the statutes is amended to read:
AB61,2,72
71.05
(6) (a) 15. The amount of the credits computed under s. 71.07 (2dd), (2de),
3(2di), (2dj), (2dL), (2dm), (2dr), (2ds), (2dx), (2dy), (3g), (3h), (3n), (3p), (3q), (3r),
4(3rm), (3rn), (3s), (3t), (3w), (5e), (5f), (5h), (5i), (5j), (5k), (5r), (5rm),
(6n), and (8r) and
5not passed through by a partnership, limited liability company, or tax-option
6corporation that has added that amount to the partnership's, company's, or
7tax-option corporation's income under s. 71.21 (4) or 71.34 (1k) (g).
AB61, s. 2
8Section
2. 71.07 (6n) of the statutes is created to read:
AB61,2,99
71.07
(6n) Green data center credit. (a)
Definitions. In this subsection:
AB61,2,1010
1. "Claimant" means a person who files a claim under this subsection.
AB61,2,1411
2. "Green data center" means a repository for the storage, management, and
12dissemination of data, if the mechanical, lighting, electrical, and computer systems
13of the real property in which the repository is located are designed for maximum
14energy efficiency and minimum environmental impact.
AB61,2,1615
3. "Reduced amount" means an amount that is at least 25 percent less than the
16maximum amount allowed under federal law.
AB61,3,217
(b)
Filing claims. Subject to the limitations provided in this subsection and
182011 Wisconsin Act .... (this act), section 13
, for taxable years beginning after June
1930, 2011, and before July 1, 2013, a claimant may claim as a credit against the taxes
20imposed under s. 71.02, up to the amount of the taxes, the amount that the claimant
1paid in the taxable year for the following items that are used to construct and operate
2a green data center:
AB61,3,33
1. At least 2 of the following:
AB61,3,44
a. Low-emission building materials, including carpets and paints.
AB61,3,55
b. Sustainable landscaping.
AB61,3,66
c. An electronic waste recycling program, as defined by the department.
AB61,3,77
2. At least 2 of the following:
AB61,3,88
a. Catalytic converters on back-up generators.
AB61,3,99
b. Photovoltaics.
AB61,3,1010
c. Heat pumps.
AB61,3,1111
d. Evaporative cooling.
AB61,3,1312
3. Equipment or equipment components that have a reduced amount, or none,
13of at least 4 of the following:
AB61,3,1717
d. Chromium VI.
AB61,3,1818
e. Polybrominated biphenyls.
AB61,3,1919
f. Polybrominated diphenyl ether.
AB61,3,2420
(c)
Limitations. 1. The maximum amount of all credits that may be claimed
21under this subsection and ss. 71.28 (6n) and 71.47 (6n) is $2,000,000. No claimant
22may claim a credit under this subsection unless the claimant submits with the
23claimant's return a copy of the claimant's certification for credits under 2011
24Wisconsin Act .... (this act), section 13
.
AB61,4,8
12. Partnerships, limited liability companies, and tax-option corporations may
2not claim the credit under this subsection, but the eligibility for, and the amount of,
3the credit are based on their payment of amounts under par. (b). A partnership,
4limited liability company, or tax-option corporation shall compute the amount of
5credit that each of its partners, members, or shareholders may claim and shall
6provide that information to each of them. Partners, members of limited liability
7companies, and shareholders of tax-option corporations may claim the credit in
8proportion to their ownership interests.
AB61,4,109
(d)
Administration. Section 71.28 (4) (e) to (h), as it applies to the credit under
10s. 71.28 (4), applies to the credit under this subsection.
AB61, s. 3
11Section
3. 71.10 (4) (cr) of the statutes is created to read:
AB61,4,1212
71.10
(4) (cr) Green data center credit under s. 71.07 (6n).
AB61, s. 4
13Section
4. 71.21 (4) of the statutes is amended to read:
AB61,4,1714
71.21
(4) Credits computed by a partnership under s. 71.07 (2dd), (2de), (2di),
15(2dj), (2dL), (2dm), (2ds), (2dx), (2dy), (3g), (3h), (3n), (3p), (3q), (3r), (3rm), (3rn), (3s),
16(3t), (3w), (5e), (5f), (5g), (5h), (5i), (5j), (5k), (5r), (5rm),
(6n), and (8r) and passed
17through to partners shall be added to the partnership's income.
AB61, s. 5
18Section
5. 71.26 (2) (a) 4. of the statutes is amended to read:
AB61,4,2419
71.26
(2) (a) 4. Plus the amount of the credit computed under s. 71.28 (1dd),
20(1de), (1di), (1dj), (1dL), (1dm), (1ds), (1dx), (1dy), (3g), (3h), (3n), (3p), (3q), (3r),
21(3rm), (3rn), (3t), (3w), (5e), (5f), (5g), (5h), (5i), (5j), (5k), (5r), (5rm),
(6n), and (8r)
22and not passed through by a partnership, limited liability company, or tax-option
23corporation that has added that amount to the partnership's, limited liability
24company's, or tax-option corporation's income under s. 71.21 (4) or 71.34 (1k) (g).
AB61, s. 6
25Section
6. 71.28 (6n) of the statutes is created to read:
AB61,5,1
171.28
(6n) Green data center credit. (a)
Definitions. In this subsection:
AB61,5,22
1. "Claimant" means a person who files a claim under this subsection.
AB61,5,63
2. "Green data center" means a repository for the storage, management, and
4dissemination of data, if the mechanical, lighting, electrical, and computer systems
5of the real property in which the repository is located are designed for maximum
6energy efficiency and minimum environmental impact.
AB61,5,87
3. "Reduced amount" means an amount that is at least 25 percent less than the
8maximum amount allowed under federal law.
AB61,5,149
(b)
Filing claims. Subject to the limitations provided in this subsection and
102011 Wisconsin Act .... (this act), section 13
, for taxable years beginning after June
1130, 2011, and before July 1, 2013, a claimant may claim as a credit against the taxes
12imposed under s. 71.23, up to the amount of the taxes, the amount that the claimant
13paid in the taxable year for the following items that are used to construct and operate
14a green data center:
AB61,5,1515
1. At least 2 of the following:
AB61,5,1616
a. Low-emission building materials, including carpets and paints.
AB61,5,1717
b. Sustainable landscaping.
AB61,5,1818
c. An electronic waste recycling program, as defined by the department.
AB61,5,1919
2. At least 2 of the following:
AB61,5,2020
a. Catalytic converters on back-up generators.
AB61,5,2121
b. Photovoltaics.