SB21-SSA1,2393b 17Section 2393b. 71.47 (1dx) (b) 5. of the statutes is amended to read:
SB21-SSA1,772,2318 71.47 (1dx) (b) 5. The amount determined by multiplying the amount
19determined under s. 238.385 (1) (c) or s. 560.785 (1) (c), 2009 stats., by the number
20of full-time jobs retained, as provided in the rules under s. 238.385 or s. 560.785,
212009 stats., excluding jobs for which a credit has been claimed under sub. (1dj), in
22a development zone and not filled by a member of a targeted group and by then
23subtracting the subsidies paid under s. 49.147 (3) (a) for those jobs.
SB21-SSA1,2398 24Section 2398. 71.47 (1dx) (e) of the statutes is renumbered 71.47 (1dx) (e) 1.
25and amended to read:
SB21-SSA1,773,5
171.47 (1dx) (e) 1. Section 71.28 (4) (e) to (h), as it applies to the credit under
2s. 71.28 (4), applies to the credit under this subsection. Subsection (1dj) (c), as it
3applies to the credit under sub. (1dj), applies to the credit under this subsection.

4Claimants shall include with their returns a copy of their certification for tax benefits
5and a copy of the department of commerce's verification of their expenses.
SB21-SSA1,2399 6Section 2399. 71.47 (1dx) (e) 2. of the statutes is created to read:
SB21-SSA1,773,157 71.47 (1dx) (e) 2. The credit under this subsection may not be claimed by
8partnerships, limited liability companies and tax-option corporations but the
9eligibility for, and the amount of, that credit shall be determined on the basis of their
10economic activity, not that of their shareholders, partners or members. The
11corporation, partnership or limited liability company shall compute the amount of
12credit that may be claimed by each of its shareholders, partners or members and
13shall provide that information to each of its shareholders, partners or members.
14That credit may be claimed by partners, members of limited liability companies and
15shareholders of tax-option corporations in proportion to their ownership interests.
SB21-SSA1,2432 16Section 2432. 71.47 (3y) of the statutes is created to read:
SB21-SSA1,773,1717 71.47 (3y) Business development credit. (a) Definitions. In this subsection:
SB21-SSA1,773,1818 1. "Claimant" means a person certified to receive tax benefits under s. 238.308.
SB21-SSA1,773,1919 2. "Eligible employee" has the meaning given in s. 238.308 (1) (a).
SB21-SSA1,773,2220 (b) Filing claims. Subject to the limitations provided in this subsection and s.
21238.308, for taxable years beginning after December 31, 2015, a claimant may claim
22as a credit against the tax imposed under s. 71.43 all of the following:
SB21-SSA1,773,2523 1. The amount of wages that the claimant paid to an eligible employee in the
24taxable year, not to exceed 10 percent of such wages, as determined by the Wisconsin
25Economic Development Corporation under s. 238.308.
SB21-SSA1,774,5
12. In addition to any amount claimed for an eligible employee under subd. 1.,
2the amount of wages that the claimant paid to the eligible employee in the taxable
3year, not to exceed 5 percent of such wages, if the eligible employee is employed in
4an economically distressed area, as determined by the Wisconsin Economic
5Development Corporation.
SB21-SSA1,774,86 3. The amount of training costs that the claimant incurred under s. 238.308 (4)
7(a) 3., not to exceed 50 percent of such costs, as determined by the Wisconsin
8Economic Development Corporation.
SB21-SSA1,774,129 4. The amount of the personal property investment, not to exceed 3 percent of
10such investment, and the amount of the real property investment, not to exceed 5
11percent of such investment, in a capital investment project that satisfies s. 238.308
12(4) (a) 4., as determined by the Wisconsin Economic Development Corporation.
SB21-SSA1,774,1913 5. An amount, as determined by the Wisconsin Economic Development
14Corporation under s. 238.308 (4) (a) 5., equal to a percentage of the amount of wages
15that the claimant paid to an eligible employee in the taxable year if the position in
16which the eligible employee was employed was created or retained in connection with
17the claimant's location or retention of the claimant's corporate headquarters in
18Wisconsin and the job duties associated with the eligible employee's position involve
19the performance of corporate headquarters functions.
SB21-SSA1,775,220 (c) Limitations. 1. Partnerships, limited liability companies, and tax-option
21corporations may not claim the credit under this subsection, but the eligibility for,
22and the amount of, the credit are based on their payment of amounts under par. (b).
23A partnership, limited liability company, or tax-option corporation shall compute
24the amount of credit that each of its partners, members, or shareholders may claim
25and shall provide that information to each of them. Partners, members of limited

1liability companies, and shareholders of tax-option corporations may claim the
2credit in proportion to their ownership interests.
SB21-SSA1,775,53 2. No credit may be allowed under this subsection unless the claimant includes
4with the claimant's return a copy of the claimant's certification for tax benefits under
5s. 238.308.
SB21-SSA1,775,76 (d) Administration. 1. Section 71.28 (4) (e), (g), and (h), as it applies to the
7credit under s. 71.28 (4), applies to the credit under this subsection.
SB21-SSA1,775,128 2. If the allowable amount of the claim under par. (b) exceeds the tax otherwise
9due under s. 71.43, the amount of the claim not used to offset the tax due shall be
10certified by the department of revenue to the department of administration for
11payment by check, share draft, or other draft drawn from the appropriation account
12under s. 20.835 (2) (bg).
SB21-SSA1,2433 13Section 2433. 71.47 (4) (ad) 1. of the statutes is amended to read:
SB21-SSA1,776,414 71.47 (4) (ad) 1. Except as provided in subds. 2. and 3., for taxable years
15beginning before January 1, 2015,
any corporation may credit against taxes
16otherwise due under this chapter an amount equal to 5 percent of the amount
17obtained by subtracting from the corporation's qualified research expenses, as
18defined in section 41 of the Internal Revenue Code, except that "qualified research
19expenses" includes only expenses incurred by the claimant, incurred for research
20conducted in this state for the taxable year, except that a taxpayer may elect the
21alternative computation under section 41 (c) (4) of the Internal Revenue Code and
22that election applies until the department permits its revocation, except as provided
23in par. (af), and except that "qualified research expenses" does not include
24compensation used in computing the credit under subs. (1dj) and sub. (1dx), the
25corporation's base amount, as defined in section 41 (c) of the Internal Revenue Code,

1except that gross receipts used in calculating the base amount means gross receipts
2from sales attributable to Wisconsin under s. 71.25 (9) (b) 1. and 2., (df) 1. and 2., (dh)
31., 2., and 3., (dj), and (dk). Section 41 (h) of the Internal Revenue Code does not apply
4to the credit under this paragraph.
SB21-SSA1,2434 5Section 2434. 71.47 (4) (ad) 2. of the statutes is amended to read:
SB21-SSA1,776,236 71.47 (4) (ad) 2. For taxable years beginning after June 30, 2007, and before
7January 1, 2015,
any corporation may credit against taxes otherwise due under this
8chapter an amount equal to 10 percent of the amount obtained by subtracting from
9the corporation's qualified research expenses, as defined in section 41 of the Internal
10Revenue Code, except that "qualified research expenses" includes only expenses
11incurred by the claimant for research related to designing internal combustion
12engines for vehicles, including expenses related to designing vehicles that are
13powered by such engines and improving production processes for such engines and
14vehicles, incurred for research conducted in this state for the taxable year, except
15that a taxpayer may elect the alternative computation under section 41 (c) (4) of the
16Internal Revenue Code and that election applies until the department permits its
17revocation, except as provided in par. (af), and except that "qualified research
18expenses" does not include compensation used in computing the credit under subs.
19(1dj) and
sub. (1dx), the corporation's base amount, as defined in section 41 (c) of the
20Internal Revenue Code, except that gross receipts used in calculating the base
21amount means gross receipts from sales attributable to Wisconsin under s. 71.25 (9)
22(b) 1. and 2., (df) 1. and 2., (dh) 1., 2., and 3., (dj), and (dk). Section 41 (h) of the
23Internal Revenue Code does not apply to the credit under this paragraph.
SB21-SSA1,2435 24Section 2435. 71.47 (4) (ad) 3. of the statutes is amended to read:
SB21-SSA1,777,19
171.47 (4) (ad) 3. For taxable years beginning after June 30, 2007, and before
2January 1, 2015,
any corporation may credit against taxes otherwise due under this
3chapter an amount equal to 10 percent of the amount obtained by subtracting from
4the corporation's qualified research expenses, as defined in section 41 of the Internal
5Revenue Code, except that "qualified research expenses" includes only expenses
6incurred by the claimant for research related to the design and manufacturing of
7energy efficient lighting systems, building automation and control systems, or
8automotive batteries for use in hybrid-electric vehicles, that reduce the demand for
9natural gas or electricity or improve the efficiency of its use, incurred for research
10conducted in this state for the taxable year, except that a taxpayer may elect the
11alternative computation under section 41 (c) (4) of the Internal Revenue Code and
12that election applies until the department permits its revocation, except as provided
13in par. (af), and except that "qualified research expenses" does not include
14compensation used in computing the credit under subs. (1dj) and sub. (1dx), the
15corporation's base amount, as defined in section 41 (c) of the Internal Revenue Code,
16except that gross receipts used in calculating the base amount means gross receipts
17from sales attributable to Wisconsin under s. 71.25 (9) (b) 1. and 2., (df) 1. and 2., (dh)
181., 2., and 3., (dj), and (dk). Section 41 (h) of the Internal Revenue Code does not apply
19to the credit under this paragraph.
SB21-SSA1,2435d 20Section 2435d. 71.47 (4) (ad) 4. of the statutes is created to read:
SB21-SSA1,778,621 71.47 (4) (ad) 4. a. Except as provided in subds. 5. and 6., for taxable years
22beginning after December 31, 2014, a corporation may claim a credit against the tax
23imposed under s. 71.43, as allocated under par. (d), an amount equal to 5.75 percent
24of the amount by which the corporation's qualified research expenses for the taxable
25year exceed 50 percent of the average qualified research expenses for the 3 taxable

1years immediately preceding the taxable year for which the claimant claims the
2credit. If the corporation had no qualified research expenses in any of the 3 taxable
3years immediately preceding the taxable year for which the claimant claims the
4credit, the claimant may claim an amount equal to 2.875 percent of the corporation's
5qualified research expenses for the taxable year for which the claimant claims the
6credit.
SB21-SSA1,778,137 b. For purposes of subd. 4. a., "qualified research expenses" means qualified
8research expenses as defined in section 41 of the Internal Revenue Code, except that
9"qualified research expenses" includes only expenses incurred by the claimant,
10incurred for research conducted in this state for the taxable year and does not include
11compensation used in computing the credit under sub. (1dx). Section 41 (f) (1), (2),
12(5), and (6) and (h) of the Internal Revenue Code does not apply to the credit under
13this subdivision.
SB21-SSA1,2435e 14Section 2435e. 71.47 (4) (ad) 5. of the statutes is created to read:
SB21-SSA1,778,2415 71.47 (4) (ad) 5. a. For taxable years beginning after December 31, 2014, a
16corporation may claim a credit against the tax imposed under s. 71.43, as allocated
17under par. (d), an amount equal to 11.5 percent of the amount by which the
18corporation's qualified research expenses for the taxable year exceed 50 percent of
19the average qualified research expenses for the 3 taxable years immediately
20preceding the taxable year for which the claimant claims the credit. If the
21corporation had no qualified research expenses in any of the 3 taxable years
22immediately preceding the taxable year for which the claimant claims the credit, the
23claimant may claim an amount equal to 5.75 percent of the corporation's qualified
24research expenses for the taxable year for which the claimant claims the credit.
SB21-SSA1,779,9
1b. For purposes of subd. 5. a., "qualified research expenses" means qualified
2research expenses as defined in section 41 of the Internal Revenue Code, except that
3"qualified research expenses" includes only expenses incurred by the claimant for
4research related to designing internal combustion engines for vehicles, including
5expenses related to designing vehicles that are powered by such engines and
6improving production processes for such engines and vehicles, incurred for research
7conducted in this state for the taxable year and does not include compensation used
8in computing the credit under sub. (1dx). Section 41 (f) (1), (2), (5), and (6) and (h)
9of the Internal Revenue Code does not apply to the credit under this subdivision.
SB21-SSA1,2435f 10Section 2435f. 71.47 (4) (ad) 6. of the statutes is created to read:
SB21-SSA1,779,2011 71.47 (4) (ad) 6. a. For taxable years beginning after December 31, 2014, a
12corporation may claim a credit against the tax imposed under s. 71.43, as allocated
13under par. (d), an amount equal to 11.5 percent of the amount by which the
14corporation's qualified research expenses for the taxable year exceed 50 percent of
15the average qualified research expenses for the 3 taxable years immediately
16preceding the taxable year for which the claimant claims the credit. If the
17corporation had no qualified research expenses in any of the 3 taxable years
18immediately preceding the taxable year for which the claimant claims the credit, the
19claimant may claim an amount equal to 5.75 percent of the corporation's qualified
20research expenses for the taxable year for which the claimant claims the credit.
SB21-SSA1,780,521 b. For purposes of subd. 6. a., "qualified research expenses" means qualified
22research expenses as defined in section 41 of the Internal Revenue Code, except that
23"qualified research expenses" includes only expenses incurred by the claimant for
24research related to the design and manufacturing of energy efficient lighting
25systems, building automation and control systems, or automotive batteries for use

1in hybrid-electric vehicles, that reduce the demand for natural gas or electricity or
2improve the efficiency of its use, incurred for research conducted in this state for the
3taxable year and does not include compensation used in computing the credit under
4sub. (1dx). Section 41 (f) (1), (2), (5), and (6) and (h) of the Internal Revenue Code does
5not apply to the credit under this subdivision.
SB21-SSA1,2435g 6Section 2435g. 71.47 (4) (af) of the statutes is amended to read:
SB21-SSA1,780,117 71.47 (4) (af) Computation. If For taxable years beginning before January 1,
82015, if
in any taxable year a corporation claims a credit under par. (ad) 1., 2., or 3.,
9or any combination of those credits, the corporation may use a different computation
10method to calculate each of the credits and may choose to change the computation
11method once for each credit without the department's approval.
SB21-SSA1,2436b 12Section 2436b. 71.47 (4) (am) of the statutes is amended to read:
SB21-SSA1,781,1713 71.47 (4) (am) Development zone additional research credit. In addition to the
14credit under par. (ad), any corporation may credit against taxes otherwise due under
15this chapter an amount equal to 5 percent of the amount obtained by subtracting
16from the corporation's qualified research expenses, as defined in section 41 of the
17Internal Revenue Code, except that "qualified research expenses" include only
18expenses incurred by the claimant in a development zone under subch. II of ch. 238
19or subch. VI of ch. 560, 2009 stats., except that a taxpayer may elect the alternative
20computation under section 41 (c) (4) of the Internal Revenue Code and that election
21applies until the department permits its revocation and except that "qualified
22research expenses" do does not include compensation used in computing the credit
23under sub. (1dj) nor
research expenses incurred before the claimant is certified for
24tax benefits under s. 238.365 (3) or s. 560.765 (3), 2009 stats., or the corporation's
25base amount, as defined in section 41 (c) of the Internal Revenue Code, in a

1development zone, except that gross receipts used in calculating the base amount
2means gross receipts from sales attributable to Wisconsin under s. 71.25 (9) (b) 1. and
32., (df) 1. and 2., (dh) 1., 2., and 3., (dj), and (dk) and research expenses used in
4calculating the base amount include research expenses incurred before the claimant
5is certified for tax benefits under s. 238.365 (3) or s. 560.765 (3), 2009 stats., in a
6development zone, if the claimant submits with the claimant's return a copy of the
7claimant's certification for tax benefits under s. 238.365 (3) or s. 560.765 (3), 2009
8stats., and a statement from the department of commerce or the Wisconsin Economic
9Development Corporation verifying the claimant's qualified research expenses for
10research conducted exclusively in a development zone. The rules under s. 73.03 (35)
11apply to the credit under this paragraph. The rules under sub. (1di) (f) and (g) as they
12apply to the credit under that subsection apply to claims under this paragraph.

13Section 41 (h) of the Internal Revenue Code does not apply to the credit under this
14paragraph. No credit may be claimed under this paragraph for taxable years that
15begin on January 1, 1998, or thereafter. Credits under this paragraph for taxable
16years that begin before January 1, 1998, may be carried forward to taxable years that
17begin on January 1, 1998, or thereafter.
SB21-SSA1,2437 18Section 2437. 71.47 (4m) (a) of the statutes is amended to read:
SB21-SSA1,781,2419 71.47 (4m) (a) Definition. In this subsection, "qualified research expenses"
20means qualified research expenses as defined in section 41 of the Internal Revenue
21Code, except that "qualified research expenses" includes only expenses incurred by
22the claimant for research conducted in this state for the taxable year and except that
23"qualified research expenses" do does not include compensation used in computing
24the credits credit under subs. (1dj) and sub. (1dx).
SB21-SSA1,2445d 25Section 2445d. 71.47 (6) (cn) of the statutes is created to read:
SB21-SSA1,782,3
171.47 (6) (cn) For taxable years beginning after December 31, 2014, the
2Wisconsin Economic Development Corporation shall certify a person to claim a credit
3under par. (a) 3. if all of the following applies:
SB21-SSA1,782,54 1. The corporation previously certified the person to claim a credit under par.
5(a) 3. for any taxable year beginning before January 1, 2015.
SB21-SSA1,782,86 2. The proposed project for which the person wishes to claim a credit under this
7paragraph for any taxable year beginning after December 31, 2014, is located in the
8city of Green Bay.
SB21-SSA1,782,129 3. The proposed project described under subd. 2. is located on the same parcel
10as the project for which the person received certification under subd. 1. or on a parcel
11that is contiguous to the project for which the person received certification under
12subd. 1.
SB21-SSA1,782,1613 4. The corporation determines that the person is eligible to claim the credit
14under section 47 of the Internal Revenue Code for the qualified rehabilitation
15expenses incurred for the project for which the person received certification under
16subd. 1.
SB21-SSA1,2448 17Section 2448. 71.49 (1) (eb) of the statutes is repealed.
SB21-SSA1,2449 18Section 2449. 71.49 (1) (ec) of the statutes is repealed.
SB21-SSA1,2450 19Section 2450. 71.49 (1) (eg) of the statutes is repealed.
SB21-SSA1,2451 20Section 2451. 71.49 (1) (eh) of the statutes is repealed.
SB21-SSA1,2452 21Section 2452. 71.49 (1) (ej) of the statutes is repealed.
SB21-SSA1,2453 22Section 2453. 71.49 (1) (ek) of the statutes is repealed.
SB21-SSA1,2454 23Section 2454. 71.49 (1) (f) of the statutes is amended to read:
SB21-SSA1,783,824 71.49 (1) (f) The total of farmland preservation credit under subch. IX,
25farmland tax relief credit under s. 71.47 (2m), dairy manufacturing facility

1investment credit under s. 71.47 (3p), jobs credit under s. 71.47 (3q), meat processing
2facility investment credit under s. 71.47 (3r), woody biomass harvesting and
3processing credit under s. 71.47 (3rm), food processing plant and food warehouse
4investment credit under s. 71.47 (3rn), enterprise zone jobs credit under s. 71.47
5(3w), business development credit under s. 71.47 (3y), film production services credit
6under s. 71.47 (5f), film production company investment credit under s. 71.47 (5h),
7beginning farmer and farm asset owner tax credit under s. 71.47 (8r), and estimated
8tax payments under s. 71.48.
SB21-SSA1,2455 9Section 2455. 71.75 (9) of the statutes is amended to read:
SB21-SSA1,783,1310 71.75 (9) All refunds, overpayments, or refundable credits under this chapter
11are subject to attachment under ss. 49.855, 71.93 and 71.935, and no taxpayer has
12any right to, or interest in, any refund, overpayment, or refundable credit under this
13chapter until setoff under ss. 49.855, 71.93, and 71.935 has been completed
.
SB21-SSA1,2457 14Section 2457. 71.80 (3) of the statutes is amended to read:
SB21-SSA1,784,515 71.80 (3) Crediting of overpayments on individual or separate returns. In
16the case of any overpayment, refundable credit, or refund on an individual or
17separate return, the department, within the applicable period of limitations, may
18credit the amount of overpayment, refundable credit, or refund, including any
19interest allowed, against any liability in respect to any tax collected by the
20department, a debt under s. 71.93 or 71.935 or a certification under s. 49.855 on the
21part of the person who made the overpayment or received the refundable credit or
22the refund and shall refund any balance to the person. No person has any right to,
23or interest in, any overpayment, refundable credit, or refund, including any interest
24allowed, under this chapter until setoff under ss. 49.855, 71.93, and 71.935 has been
25completed.
The department shall presume that the overpayment, refundable credit

1or refund is nonmarital property of the filer. Within 2 years after the crediting, the
2spouse or former spouse of the person filing the return may file a claim for a refund
3of amounts credited by the department if the spouse or former spouse shows by clear
4and convincing evidence that all or part of the state tax overpayment, refundable
5credit or refund was nonmarital property of the nonobligated spouse.
SB21-SSA1,2458 6Section 2458. 71.80 (3m) (intro.) of the statutes is amended to read:
SB21-SSA1,784,167 71.80 (3m) Crediting of overpayments on joint returns. (intro.) For married
8persons, unless within 20 days after the date of the notice under par. (c) the
9nonobligated spouse shows by clear and convincing evidence that the overpayment,
10refundable credit or refund is the nonmarital property of the nonobligated spouse,
11notwithstanding s. 766.55 (2) (d), the department may credit overpayments,
12refundable credits and refunds, including any interest allowed, resulting from joint
13returns under this chapter as follows, except that no person has any right to, or
14interest in, any overpayment, refundable credit, or refund, including any interest
15allowed, under this chapter until setoff under ss. 49.855, 71.93, and 71.935 has been
16completed
:
SB21-SSA1,2459 17Section 2459. 71.91 (5) (c) of the statutes is renumbered 71.91 (5) (c) 1. and
18amended to read:
SB21-SSA1,785,219 71.91 (5) (c) 1. A like warrant may be issued to any agent of the department
20authorized to collect income or franchise taxes, and in the execution thereof of the
21warrant
and collection of said the taxes such the agent shall have the powers of a
22sheriff, but shall not be entitled to collect from the taxpayer any fee or charge for the
23execution of such the warrant in excess of actual expenses paid in the performance
24of his or her duty. When a warrant is issued to such the agent he or she may proceed
25upon the same
act as provided in subd. 2. or may execute the warrant in any county

1of the state designated in the warrant, in the same manner as provided in this
2subchapter with respect to sheriffs of such counties.
SB21-SSA1,2460 3Section 2460. 71.91 (5) (c) 2. of the statutes is created to read:
SB21-SSA1,785,104 71.91 (5) (c) 2. In executing a warrant as described in subd. 1., the agent may
5conduct, or may engage a 3rd-party entity to conduct, an execution sale of personal
6property in any county of the state and may sell, or may engage a 3rd-party entity
7to sell, the personal property in any manner the department believes will bring the
8highest net bid or price, including Internet-based auctions or sales. The cost of
9conducting each auction or sale shall be reimbursed to the department out of the
10proceeds of the auction or sale.
SB21-SSA1,2461 11Section 2461. 71.93 (1) (a) 4. of the statutes is amended to read:
SB21-SSA1,785,1412 71.93 (1) (a) 4. An amount that the department of children and families may
13recover under s. 49.138 (5), 49.161, or 49.195 (3) or collect under s. 49.147 (6) (cm),
14if the department of children and families has certified the amount under s. 49.85.
SB21-SSA1,2462 15Section 2462. 71.93 (3) (c) of the statutes is created to read:
SB21-SSA1,785,1816 71.93 (3) (c) No person has any right to, or interest in, any overpayment,
17refundable credit, or refund, including any interest allowed, under this chapter until
18setoff under this section and ss. 49.855 and 71.935 has been completed.
SB21-SSA1,2463 19Section 2463. 71.93 (8) (b) 1. of the statutes is amended to read:
SB21-SSA1,786,820 71.93 (8) (b) 1. Except as provided in subd. 2., a state agency and the
21department of revenue shall enter into a written agreement to have the department
22collect any amount owed to the state agency that is more than 90 days past due,
23unless negotiations between the agency and debtor are actively ongoing, the debt is
24the subject of legal action or administrative proceedings, or the agency determines
25that the debtor is adhering to an acceptable payment arrangement. At least 30 days

1before the department pursues the collection of any debt referred by a state agency,
2either the department or the agency shall provide the debtor with a written notice
3that the debt will be referred to the department for collection. The department may
4collect amounts owed, pursuant to the written agreement, from the debtor in
5addition to offsetting the amounts as provided under sub. (3). The department shall
6charge each debtor whose debt is subject to collection under this paragraph an
7amount for administrative expenses
a collection fee and that amount shall be
8credited to the appropriation under s. 20.566 (1) (h).
SB21-SSA1,2464 9Section 2464. 71.935 (6) of the statutes is created to read:
SB21-SSA1,786,1210 71.935 (6) No person has any right to, or interest in, any overpayment,
11refundable credit, or refund, including any interest allowed, under this chapter until
12setoff under this section and ss. 49.855 and 71.93 has been completed.
SB21-SSA1,2464e 13Section 2464e. 71.98 (6) of the statutes is created to read:
SB21-SSA1,786,1614 71.98 (6) Certain expenses of teachers. For taxable years beginning after
15December 31, 2014, section 62 (a) (2) (D) of the Internal Revenue Code, relating to
16certain expenses of elementary and secondary school teachers.
SB21-SSA1,2467b 17Section 2467b. 73.03 (35) of the statutes is amended to read:
SB21-SSA1,786,2518 73.03 (35) To deny a portion of a credit claimed under s. 71.07 (2dd), (2de), (2di),
19(2dj), (2dL),
(2dm), (2dr), (2ds), or (2dx), 71.28 (1dd), (1de), (1di), (1dj), (1dL), (1dm),
20(1ds), (1dx), or (4) (am), 71.47 (1dd), (1de), (1di), (1dj), (1dL), (1dm), (1ds), (1dx), or
21(4) (am), or 76.636 if granting the full amount claimed would violate a requirement
22under s. 238.385 or s. 560.785, 2009 stats., or would bring the total of the credits
23granted to that claimant under all of those subsections over the limit for that
24claimant under s. 238.368, 238.395 (2) (b), or 238.397 (5) (b) or s. 560.768, 2009 stats.,
25s. 560.795 (2) (b), 2009 stats., or s. 560.797 (5) (b), 2009 stats.
SB21-SSA1,2470c
1Section 2470c. 73.03 (63) of the statutes is repealed.
SB21-SSA1,2471 2Section 2471 . 73.0301 (1) (d) 3. of the statutes is amended to read:
SB21-SSA1,787,83 73.0301 (1) (d) 3. A license, certificate of approval, provisional license,
4conditional license, certification, certification card, registration, permit, training
5permit or approval specified in s. 50.35, 50.49 (6) (a) or (10), 51.038, 51.04, 51.42 (7)
6(b) 11., 51.421 (3) (a), 51.45 (8), 146.40 (3), (3g), or (3m), 252.23 (2), 252.24 (2),
7254.176, 254.20 (3), 255.08 (2) (a), 256.15 (5) (a) or (b), (6g) (a), (7), or (8) (a) or (f) or
8343.305 (6) (a) or a permit for operation of a campground specified in s. 254.47 (1).
SB21-SSA1,2472 9Section 2472 . 73.0301 (1) (d) 3. of the statutes, as affected by 2015 Wisconsin
10Act .... (this act), is amended to read:
SB21-SSA1,787,1611 73.0301 (1) (d) 3. A license, certificate of approval, provisional license,
12conditional license, certification, certification card, registration, permit, training
13permit or approval specified in s. 50.35, 50.49 (6) (a) or (10), 51.038, 51.04, 51.42 (7)
14(b) 11., 51.421 (3) (a), 51.45 (8), 146.40 (3), (3g), or (3m), 254.176, 254.20 (3), 256.15
15(5) (a) or (b), (6g) (a), (7), or (8) (a) or (f) or 343.305 (6) (a) or a permit license for
16operation of a campground specified in s. 254.47 (1) 97.67 (1).
SB21-SSA1,2481 17Section 2481. 73.09 (2) of the statutes is amended to read:
SB21-SSA1,788,218 73.09 (2) Department of revenue assessment personnel. The requirements
19established for local assessment personnel under sub. (1) shall also apply to
20department of revenue assessment personnel commencing on January 1, 1981. The
21office division of state employment relations personnel management in the
22department of administration
with the assistance of the department of revenue shall
23determine the position classifications for which certification shall apply within the
24department of revenue. The first level of certification shall be obtained within 100
25days of the employee's appointment. The department of revenue in consultation with

1the office division of state employment relations personnel management shall
2establish requirements for obtaining higher levels of assessor certification.
SB21-SSA1,2484 3Section 2484. 73.09 (5) of the statutes is amended to read:
SB21-SSA1,788,104 73.09 (5) Examinations. As provided in subs. (1) and (2), the department of
5revenue, assisted by the division bureau of merit recruitment and selection in the
6office of state employment relations department of administration, shall prepare and
7administer examinations for each level of certification. Persons applying for an
8examination under this subsection shall submit a $20 examination fee with their
9application. Certification shall be granted to each person who passes the
10examination for that level.
SB21-SSA1,2486d 11Section 2486d. 74.09 (3) (db) of the statutes is created to read:
SB21-SSA1,788,1812 74.09 (3) (db) 1. Indicate, in a section of the bill that is separate from the billing
13information, the total amount of tax levied by a taxing jurisdiction on all property
14of the taxing jurisdiction and on the property for which the bill is prepared that is
15the result of a referendum to exceed, on a nonpermanent basis, a school district
16revenue limit, a technical college district revenue limit, or a county or municipal levy
17limit and indicate the year in which the authorization to exceed the limit no longer
18applies. A separate listing is required for each such authorization.
SB21-SSA1,788,2419 2. Indicate, in a section of the bill that is separate from the billing information,
20the total amount of the tax levied by a town on all property of the town and on the
21property for which the bill is prepared that is the result of the town voting at a town
22meeting to exceed its levy limit, on a nonpermanent basis, and indicate the year in
23which the authorization to exceed the limit no longer applies. A separate listing is
24required for each such authorization.
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