71.26
(2) (b) 9. For taxable years that begin after December 31, 2012,
and before January 1, 2014, for a corporation, conduit, or common law trust which qualifies as a regulated investment company, real estate mortgage investment conduit, real estate investment trust, or financial asset securitization investment trust under the Internal Revenue Code as amended to December 31, 2010, excluding sections 103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3, 4, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554, section 431 of P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147, sections 106, 201, and 202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306, 308, 316, 401, and 403 (a) of P.L.
108-311, sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59, section 301 of P.L.
109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, sections 101, 207, 503, and 513 of P.L.
109-222, P.L.
109-432, except sections 117, 406, 409, 410, 412, 417, 418, 424, and 425 of division A and section 403 of division C of P.L.
109-432, P.L.
110-28, except sections 8215, 8231, 8232, 8234, and 8236 of P.L.
110-28, P.L.
110-140, sections 2, 3, and 5 of P.L.
110-142, P.L.
110-166, sections 3 (b) and 11 (b), (e), and (g) of P.L.
110-172, P.L.
110-185, P.L.
110-234, section 301 of P.L.
110-245, P.L.
110-246, except sections 4, 15312, 15313, 15314, 15316, and 15342 of P.L.
110-246, sections 3071, 3081, and 3082 of P.L.
110-289, section 9 (e) of P.L.
110-317, P.L.
110-343, except sections 116, 208, 211, and 301 of division B and sections 313 and 504 of division C of P.L.
110-343, P.L.
111-5, except sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L.
111-5, section 201 of P.L.
111-147, P.L.
111-148, except sections 1322, 1515, 9003, 9004, 9005, 9012, 9013, 9014, 9016, 9021, 9022, 10108, 10902, 10908, and 10909 of P.L.
111-148, P.L.
111-152, except sections 1403 and 1407 of P.L.
111-152, P.L.
111-203, except section 1601 of P.L.
111-203, P.L.
111-226, except sections 215 and 217 of P.L.
111-226, P.L.
111-240, except sections 2014, 2043, 2111, 2112, and 2113 of P.L.
111-240, and P.L.
111-312, and as amended by section 1858 of P.L.
112-10, section 1108 of P.L.
112-95, sections 40211, 40241, 40242, and 100121 of P.L.
112-141,
and sections 101 and 902 of P.L.
112-240,
and P.L. 113-168, and as indirectly affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
106-573, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and 301 (a) of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, P.L.
108-173, excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 308, 316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7, P.L.
109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, P.L.
109-59, excluding section 11146 of P.L.
109-59, P.L.
109-73, excluding section 301 of P.L.
109-73, P.L.
109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, P.L.
109-151, P.L.
109-222, excluding sections 101, 207, 503, and 513 of P.L.
109-222, P.L.
109-227, P.L.
109-280, sections 117, 406, 409, 410, 412, 417, 418, 424, and 425 of division A and section 403 of division C of P.L.
109-432, sections 8215, 8231, 8232, 8234, and 8236 of P.L.
110-28, P.L.
110-141, P.L.
110-142, excluding sections 2, 3, and 5 of P.L.
110-142, P.L.
110-172, excluding sections 3 (b) and 11 (b), (e), and (g) of P.L.
110-172, P.L.
110-245, excluding section 301 of P.L.
110-245, sections 4, 15312, 15313, 15314, 15316, and 15342 of P.L.
110-246, P.L.
110-289, excluding sections 3071, 3081, and 3082 of P.L.
110-289, P.L.
110-317, excluding section 9 (e) of P.L.
110-317, sections 116, 208, 211, and 301 of division B and sections 313 and 504 of division C of P.L.
110-343, P.L.
110-351, P.L.
110-458, sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L.
111-5, P.L.
111-92, P.L.
111-147, excluding section 201 of P.L.
111-147, sections 1322, 1515, 9003, 9004, 9005, 9012, 9013, 9014, 9016, 9021, 9022, 10108, 10902, 10908, and 10909 of P.L.
111-148, sections 1403 and 1407 of P.L.
111-152, P.L.
111-192, section 1601 of P.L.
111-203, sections 215 and 217 of P.L.
111-226, sections 2014, 2043, 2111, 2112, and 2113 of P.L.
111-240, P.L.
111-325, section 1858 of P.L.
112-10, section 1108 of P.L.
112-95, sections 40211, 40241, 40242, and 100121 of P.L.
112-141,
and sections 101 and 902 of P.L.
112-240,
and P.L. 113-168, "net income" means the federal regulated investment company taxable income, federal real estate mortgage investment conduit taxable income, federal real estate investment trust or financial asset securitization investment trust taxable income of the corporation, conduit, or trust as determined under the Internal Revenue Code as amended to December 31, 2010, excluding sections 103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3, 4, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554, section 431 of P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147, sections 106, 201, and 202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306, 308, 316, 401, and 403 (a) of P.L.
108-311, sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59, section 301 of P.L.
109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, sections 101, 207, 503, and 513 of P.L.
109-222, P.L.
109-432, except sections 117, 406, 409, 410, 412, 417, 418, 424, and 425 of division A and section 403 of division C of P.L.
109-432, P.L.
110-28, except sections 8215, 8231, 8232, 8234, and 8236 of P.L.
110-28, P.L.
110-140, sections 2, 3, and 5 of P.L.
110-142, P.L.
110-166, sections 3 (b) and 11 (b), (e), and (g) of P.L.
110-172, P.L.
110-185, P.L.
110-234, section 301 of P.L.
110-245, P.L.
110-246, except sections 4, 15312, 15313, 15314, 15316, and 15342 of P.L.
110-246, sections 3071, 3081, and 3082 of P.L.
110-289, section 9 (e) of P.L.
110-317, P.L.
110-343, except sections 116, 208, 211, and 301 of division B and sections 313 and 504 of division C of P.L.
110-343, P.L.
111-5, except sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L.
111-5, section 201 of P.L.
111-147, P.L.
111-148, except sections 1322, 1515, 9003, 9004, 9005, 9012, 9013, 9014, 9016, 9021, 9022, 10108, 10902, 10908, and 10909 of P.L.
111-148, P.L.
111-152, except sections 1403 and 1407 of P.L.
111-152, P.L.
111-203, except section 1601 of P.L.
111-203, P.L.
111-226, except sections 215 and 217 of P.L.
111-226, P.L.
111-240, except sections 2014, 2043, 2111, 2112, and 2113 of P.L.
111-240, and P.L.
111-312, and as amended by section 1858 of P.L.
112-10, section 1108 of P.L.
112-95, sections 40211, 40241, 40242, and 100121 of P.L.
112-141,
and sections 101 and 902 of P.L.
112-240,
and P.L. 113-168, and as indirectly affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
106-573, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and 301 (a) of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, P.L.
108-173, excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 308, 316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7, P.L.
109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, P.L.
109-59, excluding section 11146 of P.L.
109-59, P.L.
109-73, excluding section 301 of P.L.
109-73, P.L.
109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, P.L.
109-151, P.L.
109-222, excluding sections 101, 207, 503, and 513 of P.L.
109-222, P.L.
109-227, P.L.
109-280, sections 117, 406, 409, 410, 412, 417, 418, 424, and 425 of division A and section 403 of division C of P.L.
109-432, sections 8215, 8231, 8232, 8234, and 8236 of P.L.
110-28, P.L.
110-141, P.L.
110-142, excluding sections 2, 3, and 5 of P.L.
110-142, P.L.
110-172, excluding sections 3 (b) and 11 (b), (e), and (g) of P.L.
110-172, P.L.
110-245, excluding section 301 of P.L.
110-245, sections 4, 15312, 15313, 15314, 15316, and 15342 of P.L.
110-246, P.L.
110-289, excluding sections 3071, 3081, and 3082 of P.L.
110-289, P.L.
110-317, excluding section 9 (e) of P.L.
110-317, sections 116, 208, 211, and 301 of division B and sections 313 and 504 of division C of P.L.
110-343, P.L.
110-351, P.L.
110-458, sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L.
111-5, P.L.
111-92, P.L.
111-147, excluding section 201 of P.L.
111-147, sections 1322, 1515, 9003, 9004, 9005, 9012, 9013, 9014, 9016, 9021, 9022, 10108, 10902, 10908, and 10909 of P.L.
111-148, section 1407 of P.L.
111-152, P.L.
111-192, section 1601 of P.L.
111-203, sections 215 and 217 of P.L.
111-226, sections 2014, 2043, 2111, 2112, and 2113 of P.L.
111-240, P.L.
111-325, section 1858 of P.L.
112-10, section 1108 of P.L.
112-95, sections 40211, 40241, 40242, and 100121 of P.L.
112-141,
and sections 101 and 902 of P.L.
112-240,
and P.L. 113-168, except that property that, under s. 71.02 (1) (c) 8. to 11., 1985 stats., is required to be depreciated for taxable years 1983 to 1986 under the Internal Revenue Code as amended to December 31, 1980, shall continue to be depreciated under the Internal Revenue Code as amended to December 31, 1980, and except that the appropriate amount shall be added or subtracted to reflect differences between the depreciation or adjusted basis for federal income tax purposes and the depreciation or adjusted basis under this chapter of any property disposed of during the taxable year. The Internal Revenue Code as amended to December 31, 2010, excluding sections 103, 104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, sections 1, 3, 4, and 5 of P.L.
106-519, sections 162 and 165 of P.L.
106-554, section 431 of P.L.
107-16, sections 101 and 301 (a) of P.L.
107-147, sections 106, 201, and 202 of P.L.
108-27, section 1201 of P.L.
108-173, sections 306, 308, 316, 401, and 403 (a) of P.L.
108-311, sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
109-1, sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, section 11146 of P.L.
109-59, section 301 of P.L.
109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, sections 101, 207, 503, and 513 of P.L.
109-222, P.L.
109-432, except sections 117, 406, 409, 410, 412, 417, 418, 424, and 425 of division A and section 403 of division C of P.L.
109-432, P.L.
110-28, except sections 8215, 8231, 8232, 8234, and 8236 of P.L.
110-28, P.L.
110-140, sections 2, 3, and 5 of P.L.
110-142, P.L.
110-166, sections 3 (b) and 11 (b), (e), and (g) of P.L.
110-172, P.L.
110-185, P.L.
110-234, section 301 of P.L.
110-245, P.L.
110-246, except sections 4, 15312, 15313, 15314, 15316, and 15342 of P.L.
110-246, sections 3071, 3081, and 3082 of P.L.
110-289, section 9 (e) of P.L.
110-317, P.L.
110-343, except sections 116, 208, 211, and 301 of division B and sections 313 and 504 of division C of P.L.
110-343, P.L.
111-5, except sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L.
111-5, section 201 of P.L.
111-147, P.L.
111-148, except sections 1322, 1515, 9003, 9004, 9005, 9012, 9013, 9014, 9016, 9021, 9022, 10108, 10902, 10908, and 10909 of P.L.
111-148, P.L.
111-152, except section 1407 of P.L.
111-152, P.L.
111-203, except section 1601 of P.L.
111-203, P.L.
111-226, except sections 215 and 217 of P.L.
111-226, P.L.
111-240, except sections 2014, 2043, 2111, 2112, and 2113 of P.L.
111-240, and P.L.
111-312, and as amended by section 1858 of P.L.
112-10, section 1108 of P.L.
112-95, sections 40211, 40241, 40242, and 100121 of P.L.
112-141,
and sections 101 and 902 of P.L.
112-240,
and P.L. 113-168, and as indirectly affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
106-230, P.L.
106-554, excluding sections 162 and 165 of P.L.
106-554, P.L.
106-573, P.L.
107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, P.L.
107-22, P.L.
107-116, P.L.
107-134, P.L.
107-147, excluding sections 101 and 301 (a) of P.L.
107-147, P.L.
107-181, P.L.
107-210, P.L.
107-276, P.L.
107-358, P.L.
108-27, excluding sections 106, 201, and 202 of P.L.
108-27, P.L.
108-121, P.L.
108-173, excluding section 1201 of P.L.
108-173, P.L.
108-203, P.L.
108-218, P.L.
108-311, excluding sections 306, 308, 316, 401, and 403 (a) of P.L.
108-311, P.L.
108-357, excluding sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of P.L.
108-357, P.L.
108-375, P.L.
108-476, P.L.
109-7, P.L.
109-58, excluding sections 1305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
109-58, P.L.
109-59, excluding section 11146 of P.L.
109-59, P.L.
109-73, excluding section 301 of P.L.
109-73, P.L.
109-135, excluding sections 101, 105, 201 (a) as it relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L.
109-135, P.L.
109-151, P.L.
109-222, excluding sections 101, 207, 503, and 513 of P.L.
109-222, P.L.
109-227, P.L.
109-280, sections 117, 406, 409, 410, 412, 417, 418, 424, and 425 of division A and section 403 of division C of P.L.
109-432, sections 8215, 8231, 8232, 8234, and 8236 of P.L.
110-28, P.L.
110-141, P.L.
110-142, excluding sections 2, 3, and 5 of P.L.
110-142, P.L.
110-172, excluding sections 3 (b) and 11 (b), (e), and (g) of P.L.
110-172, P.L.
110-245, excluding section 301 of P.L.
110-245, sections 4, 15312, 15313, 15314, 15316, and 15342 of P.L.
110-246, P.L.
110-289, excluding sections 3071, 3081, and 3082 of P.L.
110-289, P.L.
110-317, excluding section 9 (e) of P.L.
110-317, sections 116, 208, 211, and 301 of division B and sections 313 and 504 of division C of P.L.
110-343, P.L.
110-351, P.L.
110-458, sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L.
111-5, P.L.
111-92, P.L.
111-147, excluding section 201 of P.L.
111-147, sections 1322, 1515, 9003, 9004, 9005, 9012, 9013, 9014, 9016, 9021, 9022, 10108, 10902, 10908, and 10909 of P.L.
111-148, sections 1403 and 1407 of P.L.
111-152, P.L.
111-192, section 1601 of P.L.
111-203, sections 215 and 217 of P.L.
111-226, sections 2014, 2043, 2111, 2112, and 2113 of P.L.
111-240, P.L.
111-325, section 1858 of P.L.
112-10, section 1108 of P.L.
112-95, sections 40211, 40241, 40242, and 100121 of P.L.
112-141,
and sections 101 and 902 of P.L.
112-240, and P.L. 113-168, applies for Wisconsin purposes at the same time as for federal purposes, except that changes made by P.L.
106-573, sections 9004, 9005, 9012, 9013, 9014, 9016, and 10902 of P.L.
111-148, and sections 1403 and 1407 of P.L.
111-152, section 1858 of P.L.
112-10, section 1108 of P.L.
112-95, and sections 40211, 40241, 40242, and 100121 of P.L.
112-141 do not apply for taxable years beginning before January 1, 2013. Amendments to the federal Internal Revenue Code enacted after December 31, 2010, do not apply to this paragraph with respect to taxable years beginning after December 31, 2010, except that changes to the Internal Revenue Code made by section 1858 of P.L.
112-10, section 1108 of P.L.
112-95, and sections 40211, 40241, 40242, and 100121 of P.L.
112-141, and changes that indirectly affect the provisions applicable to this subchapter made by section 1858 of P.L.
112-10, section 1108 of P.L.
112-95, and sections 40211, 40241, 40242, and 100121 of P.L.
112-141, do not apply for taxable years beginning before January 1, 2013, and changes to the Internal Revenue Code made by sections 101 and 902 of P.L.
112-240 and by P.L. 113-168, and changes that indirectly affect the provisions applicable to this subchapter made by sections 101 and 902 of P.L.
112-240 and by P.L. 113-168, apply for Wisconsin purposes at the same time as for federal purposes.
b. For purposes of subd. 10. a., "Internal Revenue Code" means the federal Internal Revenue Code as amended to December 31, 2013, except as provided in subds. 10. c. and 10. d. and subject to subd. 10. e.
e. For purposes of subd. 10. a., the provisions of federal public laws that directly or indirectly affect the Internal Revenue Code, as defined in this subdivision, apply for Wisconsin purposes at the same time as for federal purposes.
1. "Claimant" means a person certified to receive tax benefits under s. 238.308.
2. "Eligible employee" has the meaning given in s. 238.308 (1) (a).
1. The amount of wages that the claimant paid to an eligible employee in the taxable year, not to exceed 10 percent of such wages, as determined by the Wisconsin Economic Development Corporation under s. 238.308.
2. In addition to any amount claimed for an eligible employee under subd. 1., the amount of wages that the claimant paid to the eligible employee in the taxable year, not to exceed 5 percent of such wages, if the eligible employee is employed in an economically distressed area, as determined by the Wisconsin Economic Development Corporation.
3. The amount of training costs that the claimant incurred under s. 238.308 (4) (a) 3., not to exceed 50 percent of such costs, as determined by the Wisconsin Economic Development Corporation.
4. The amount of the personal property investment, not to exceed 3 percent of such investment, and the amount of the real property investment, not to exceed 5 percent of such investment, in a capital investment project that satisfies s. 238.308 (4) (a) 4., as determined by the Wisconsin Economic Development Corporation.
5. An amount, as determined by the Wisconsin Economic Development Corporation under s. 238.308 (4) (a) 5., equal to a percentage of the amount of wages that the claimant paid to an eligible employee in the taxable year if the position in which the eligible employee was employed was created or retained in connection with the claimant's location or retention of the claimant's corporate headquarters in Wisconsin and the job duties associated with the eligible employee's position involve the performance of corporate headquarters functions.
2. No credit may be allowed under this subsection unless the claimant includes with the claimant's return a copy of the claimant's certification for tax benefits under s. 238.308.
2. If the allowable amount of the claim under par. (b) exceeds the tax otherwise due under s. 71.23, the amount of the claim not used to offset the tax due shall be certified by the department of revenue to the department of administration for payment by check, share draft, or other draft drawn from the appropriation account under s. 20.835 (2) (bg).
1. The corporation previously certified the person to claim a credit under par. (a) 3. for any taxable year beginning before January 1, 2015.
2. The proposed project for which the person wishes to claim a credit under this paragraph for any taxable year beginning after December 31, 2014, is located in the city of Green Bay.
3. The proposed project described under subd. 2. is located on the same parcel as the project for which the person received certification under subd. 1. or on a parcel that is contiguous to the project for which the person received certification under subd. 1.