SB148,42,54
70.11
(4b) (c) The
Housing and Economic Forward Wisconsin Development
5Authority holds a first-lien mortgage security interest on it.
SB148,115
6Section
115. 70.11 (38r) of the statutes is amended to read:
SB148,42,117
70.11
(38r) Economic Development Corporation Forward Authority. All
8property owned by the
Wisconsin Economic Development Corporation Forward
9Wisconsin Development Authority, provided that use of the property is primarily
10related to the purposes of the
Wisconsin Economic Development Corporation 11Forward Wisconsin Development Authority.
SB148,116
12Section
116. 71.05 (1) (c) 1. of the statutes is amended to read:
SB148,42,1613
71.05
(1) (c) 1. The Wisconsin Housing and Economic Development Authority
14under s. 234.65,
2013 stats., if the bonds are used to fund an economic development
15loan to finance construction, renovation, or development of property that would be
16exempt under s. 70.11 (36).
SB148,117
17Section
117. 71.05 (1) (c) 1m. of the statutes is amended to read:
SB148,42,2218
71.05
(1) (c) 1m. The Wisconsin Housing and Economic Development Authority
19under s. 234.08
, 2013 stats., or
s. 234.61
, 2013 stats., on or after January 1, 2004,
or
20the Forward Wisconsin Development Authority under s. 235.02 or 235.61, if the
21bonds or notes are issued to fund multifamily affordable housing projects or elderly
22housing projects.
SB148,118
23Section
118. 71.05 (1) (c) 10. a. of the statutes is amended to read:
SB148,43,324
71.05
(1) (c) 10. a. The bonds or notes are used to fund multifamily affordable
25housing projects or elderly housing projects in this state, and the Wisconsin Housing
1and Economic Development Authority
under ch. 234, 2013 stats., or the Forward
2Wisconsin Development Authority has the authority to issue its bonds or notes for
3the project being funded.
SB148,119
4Section
119. 71.05 (1) (c) 12. of the statutes is amended to read:
SB148,43,85
71.05
(1) (c) 12. The Wisconsin Housing and Economic Development Authority
6or the Forward Wisconsin Development Authority, if the bonds or notes are issued
7to provide loans to a public affairs network under s. 234.75 (4)
, 2013 stats., or s.
8235.75 (4).
SB148,120
9Section
120. 71.07 (2dm) (a) 1. of the statutes is amended to read:
SB148,43,1410
71.07
(2dm) (a) 1. "Certified" means entitled under
s. 235.395 (3) (a) 4. or s.
11238.395 (3) (a) 4.
, 2013 stats., or s. 560.795 (3) (a) 4., 2009 stats., to claim tax benefits
12or certified under
s. 235.395 (5), 235.398 (5), or 235.3995 (4) or s. 238.395 (5),
2013
13stats., s. 238.398 (5)
, 2013 stats., or
s. 238.3995 (4)
, 2013 stats., or s. 560.795 (5), 2009
14stats., s. 560.798 (3), 2009 stats., or s. 560.7995 (4), 2009 stats.
SB148,121
15Section
121. 71.07 (2dm) (a) 3. of the statutes is amended to read:
SB148,43,2016
71.07
(2dm) (a) 3. "Development zone" means a development opportunity zone
17under
s. 235.395 (1) (e) and (f) or 235.398 or s. 238.395 (1) (e) and (f)
, 2013 stats., or
18s. 238.398
, 2013 stats., or s. 560.795 (1) (e) and (f), 2009 stats., or s. 560.798, 2009
19stats., or an airport development zone under
s. 235.3995 or s. 238.3995
, 2013 stats., 20or s. 560.7995, 2009 stats.
SB148,122
21Section
122. 71.07 (2dm) (a) 4. of the statutes is amended to read:
SB148,44,622
71.07
(2dm) (a) 4. "Previously owned property" means real property that the
23claimant or a related person owned during the 2 years prior to the department of
24commerce or the Wisconsin Economic Development Corporation
or the Forward
25Wisconsin Development Authority designating the place where the property is
1located as a development zone and for which the claimant may not deduct a loss from
2the sale of the property to, or an exchange of the property with, the related person
3under section
267 of the Internal Revenue Code, except that section
267 (b) of the
4Internal Revenue Code is modified so that if the claimant owns any part of the
5property, rather than 50% ownership, the claimant is subject to section
267 (a) (1) of
6the Internal Revenue Code for purposes of this subsection.
SB148,123
7Section
123. 71.07 (2dm) (f) 1. of the statutes is amended to read:
SB148,44,128
71.07
(2dm) (f) 1. A copy of the verification that the claimant may claim tax
9benefits under
s. 235.395 (3) (a) 4. or s. 238.395 (3) (a) 4.
, 2013 stats., or s. 560.795
10(3) (a) 4., 2009 stats., or is certified under
s. 235.395 (5), 235.398 (3), or 235.3995 (4)
11or s. 238.395 (5),
2013 stats., s. 238.398 (3)
, 2013 stats., or
s. 238.3995 (4)
, 2013 stats., 12or s. 560.795 (5), 2009 stats., s. 560.798 (3), 2009 stats., or s. 560.7995 (4), 2009 stats.
SB148,124
13Section
124. 71.07 (2dm) (f) 2. of the statutes is amended to read:
SB148,44,1714
71.07
(2dm) (f) 2. A statement from the department of commerce or the
15Wisconsin Economic Development Corporation
or the Forward Wisconsin
16Development Authority verifying the purchase price of the investment and verifying
17that the investment fulfills the requirements under par. (b).
SB148,125
18Section
125. 71.07 (2dm) (i) of the statutes is amended to read:
SB148,45,819
71.07
(2dm) (i) Partnerships, limited liability companies, and tax-option
20corporations may not claim the credit under this subsection, but the eligibility for,
21and the amount of, that credit shall be determined on the basis of their economic
22activity, not that of their shareholders, partners, or members. The corporation,
23partnership, or limited liability company shall compute the amount of credit that
24may be claimed by each of its shareholders, partners, or members and provide that
25information to its shareholders, partners, or members. Partners, members of limited
1liability companies, and shareholders of tax-option corporations may claim the
2credit based on the partnership's, company's, or corporation's activities in proportion
3to their ownership interest and may offset it against the tax attributable to their
4income from the partnership's, company's, or corporation's business operations in the
5development zone; except that partners, members, and shareholders in a
6development zone under
s. 235.395 (1) (e) or s. 238.395 (1) (e)
, 2013 stats., or s.
7560.795 (1) (e), 2009 stats., may offset the credit against the amount of the tax
8attributable to their income.
SB148,126
9Section
126. 71.07 (2dm) (j) of the statutes is amended to read:
SB148,45,2210
71.07
(2dm) (j) If a person who is entitled under
s. 235.395 (3) (a) 4. or s. 238.395
11(3) (a) 4.
, 2013 stats., or s. 560.795 (3) (a) 4., 2009 stats., to claim tax benefits becomes
12ineligible for such tax benefits, or if a person's certification under
s. 235.395 (5),
13235.398 (3), or 235.3995 (4) or s. 238.395 (5),
2013 stats., s. 238.398 (3)
, 2013 stats.,
14or
s. 238.3995 (4)
, 2013 stats., or s. 560.795 (5), 2009 stats., s. 560.798 (3), 2009 stats.,
15or s. 560.7995 (4), 2009 stats., is revoked, that person may claim no credits under this
16subsection for the taxable year that includes the day on which the person becomes
17ineligible for tax benefits, the taxable year that includes the day on which the
18certification is revoked, or succeeding taxable years, and that person may carry over
19no unused credits from previous years to offset tax under this chapter for the taxable
20year that includes the day on which the person becomes ineligible for tax benefits,
21the taxable year that includes the day on which the certification is revoked, or
22succeeding taxable years.
SB148,127
23Section
127. 71.07 (2dm) (k) of the statutes is amended to read:
SB148,46,724
71.07
(2dm) (k) If a person who is entitled under
s. 235.395 (3) (a) 4. or s.
25238.395 (3) (a) 4.
, 2013 stats., or s. 560.795 (3) (a) 4., 2009 stats., to claim tax benefits
1or certified under
s. 235.395 (5), 235.398 (3), or 235.3995 (4) or s. 238.395 (5),
2013
2stats., s. 238.398 (3)
, 2013 stats., or
s. 238.3995 (4)
, 2013 stats., or s. 560.795 (5), 2009
3stats., s. 560.798 (3), 2009 stats., or s. 560.7995 (4), 2009 stats., ceases business
4operations in the development zone during any of the taxable years that that zone
5exists, that person may not carry over to any taxable year following the year during
6which operations cease any unused credits from the taxable year during which
7operations cease or from previous taxable years.
SB148,128
8Section
128. 71.07 (2dx) (a) 2. of the statutes is amended to read:
SB148,46,159
71.07
(2dx) (a) 2. "Development zone" means a development zone under
s.
10235.30 or s. 238.30
, 2013 stats., or s. 560.70, 2009 stats., a development opportunity
11zone under
s. 235.395 or s. 238.395
, 2013 stats., or s. 560.795, 2009 stats., an
12enterprise development zone under
s. 235.397 or s. 238.397
, 2013 stats., or s.
13560.797, 2009 stats., an agricultural development zone under
s. 235.398 or s.
14238.398
, 2013 stats., or s. 560.798, 2009 stats., or an airport development zone under
15s. 235.3995 or s. 238.3995
, 2013 stats., or s. 560.7995, 2009 stats.
SB148,129
16Section
129. 71.07 (2dx) (a) 4. of the statutes is amended to read:
SB148,46,1817
71.07
(2dx) (a) 4. "Full-time job" has the meaning given in s.
238.30 235.30 18(2m).
SB148,130
19Section
130. 71.07 (2dx) (b) (intro.), 2., 3., 4. and 5. of the statutes are amended
20to read:
SB148,47,421
71.07
(2dx) (b)
Credit. (intro.) Except as provided in pars. (be) and (bg) and
22in s. 73.03 (35), and subject to
s. 235.385 or s. 238.385
, 2013 stats., or s. 560.785, 2009
23stats., for any taxable year for which the person is entitled under
s. 235.395 (3) or s.
24238.395 (3)
, 2013 stats., or s. 560.795 (3), 2009 stats., to claim tax benefits or certified
25under
s. 235.365 (3). 235.397 (4), 235.398 (3), or 235.3995 or s. 238.365 (3),
2013
1stats., s. 238.397 (4),
2013 stats., s. 238.398 (3),
2013 stats., or
s. 238.3995 (4)
, 2013
2stats., or s. 560.765 (3), 2009 stats., s. 560.797 (4), 2009 stats., s. 560.798 (3), 2009
3stats., or s. 560.7995 (4), 2009 stats., any person may claim as a credit against the
4taxes otherwise due under this chapter the following amounts:
SB148,47,95
2. The amount determined by multiplying the amount determined under
s.
6235.385 (1) (b) or s. 238.385 (1) (b)
, 2013 stats., or s. 560.785 (1) (b), 2009 stats., by
7the number of full-time jobs created in a development zone and filled by a member
8of a targeted group and by then subtracting the subsidies paid under s. 49.147 (3) (a)
9for those jobs.
SB148,47,1410
3. The amount determined by multiplying the amount determined under
s.
11235.385 (1) (c) or s. 238.385 (1) (c)
, 2013 stats., or s. 560.785 (1) (c), 2009 stats., by the
12number of full-time jobs created in a development zone and not filled by a member
13of a targeted group and by then subtracting the subsidies paid under s. 49.147 (3) (a)
14for those jobs.
SB148,47,2215
4. The amount determined by multiplying the amount determined under
s.
16235.385 (1) (bm) or s. 238.385 (1) (bm)
, 2013 stats., or s. 560.785 (1) (bm), 2009 stats.,
17by the number of full-time jobs retained, as provided
in the rules under
s. 235.385
18or s. 238.385
, 2013 stats., or s. 560.785, 2009 stats., excluding jobs for which a credit
19has been claimed under sub. (2dj), in an enterprise development zone under
s.
20235.397 or s. 238.397
, 2013 stats., or s. 560.797, 2009 stats., and for which significant
21capital investment was made and by then subtracting the subsidies paid under s.
2249.147 (3) (a) for those jobs.
SB148,48,423
5. The amount determined by multiplying the amount determined under
s.
24235.385 (1) (c) or s. 238.385 (1) (c)
, 2013 stats., or s. 560.785 (1) (c), 2009 stats., by the
25number of full-time jobs retained, as provided
in the rules under
s. 235.385 or s.
1238.385
, 2013 stats., or s. 560.785, 2009 stats., excluding jobs for which a credit has
2been claimed under sub. (2dj), in a development zone and not filled by a member of
3a targeted group and by then subtracting the subsidies paid under s. 49.147 (3) (a)
4for those jobs.
SB148,131
5Section
131. 71.07 (2dx) (be) of the statutes is amended to read:
SB148,48,116
71.07
(2dx) (be)
Offset. A claimant in a development zone under
s. 235.395 (1)
7(e) or s. 238.395 (1) (e)
, 2013 stats., or s. 560.795 (1) (e), 2009 stats., may offset any
8credits claimed under this subsection, including any credits carried over, against the
9amount of the tax otherwise due under this subchapter attributable to all of the
10claimant's income and against the tax attributable to income from directly related
11business operations of the claimant.
SB148,132
12Section
132. 71.07 (2dx) (bg) of the statutes is amended to read:
SB148,48,2413
71.07
(2dx) (bg)
Other entities. For claimants in a development zone under
s.
14235.395 (1) (e) or s. 238.395 (1) (e)
, 2013 stats., or s. 560.795 (1) (e), 2009 stats.,
15partnerships, limited liability companies, and tax-option corporations may not
16claim the credit under this subsection, but the eligibility for, and amount of, that
17credit shall be determined on the basis of their economic activity, not that of their
18shareholders, partners, or members. The corporation, partnership, or company shall
19compute the amount of the credit that may be claimed by each of its shareholders,
20partners, or members and shall provide that information to each of its shareholders,
21partners, or members. Partners, members of limited liability companies, and
22shareholders of tax-option corporations may claim the credit based on the
23partnership's, company's, or corporation's activities in proportion to their ownership
24interest and may offset it against the tax attributable to their income.
SB148,133
25Section
133. 71.07 (2dx) (c) of the statutes is amended to read:
SB148,49,13
171.07
(2dx) (c)
Credit precluded. If the certification of a person for tax benefits
2under
s. 235.365 (3), 235.397 (4), 235.398 (3), or 235.3995 (4) or s. 238.365 (3),
2013
3stats., s. 238.397 (4),
2013 stats., s. 238.398 (3)
, 2013 stats., or
s. 238.3995 (4)
, 2013
4stats., or s. 560.765 (3), 2009 stats., s. 560.797 (4), 2009 stats., s. 560.798 (3), 2009
5stats., or s. 560.7995 (4), 2009 stats., is revoked, or if the person becomes ineligible
6for tax benefits under
s. 235.395 (3) or s. 238.395 (3)
, 2013 stats., or s. 560.795 (3),
72009 stats., that person may not claim credits under this subsection for the taxable
8year that includes the day on which the certification is revoked; the taxable year that
9includes the day on which the person becomes ineligible for tax benefits; or
10succeeding taxable years and that person may not carry over unused credits from
11previous years to offset tax under this chapter for the taxable year that includes the
12day on which certification is revoked; the taxable year that includes the day on which
13the person becomes ineligible for tax benefits; or succeeding taxable years.
SB148,134
14Section
134. 71.07 (2dx) (d) of the statutes is amended to read:
SB148,49,2415
71.07
(2dx) (d)
Carry-over precluded. If a person who is entitled under
s.
16235.395 (3) or s. 238.395 (3)
, 2013 stats., or s. 560.795 (3), 2009 stats., to claim tax
17benefits or certified under
s. 235.365 (3), 235.397 (4), 235.398 (4), or 235.3995 (4) or 18s. 238.365 (3),
2013 stats., s. 238.397 (4),
2013 stats., s. 238.398 (3)
, 2013 stats., or
19s. 238.3995 (4)
, 2013 stats., or s. 560.765 (3), 2009 stats., s. 560.797 (4), 2009 stats.,
20s. 560.798 (3), 2009 stats., or s. 560.7995 (4), 2009 stats., for tax benefits ceases
21business operations in the development zone during any of the taxable years that
22that zone exists, that person may not carry over to any taxable year following the
23year during which operations cease any unused credits from the taxable year during
24which operations cease or from previous taxable years.
SB148,135
25Section
135. 71.07 (2dy) (a) of the statutes is amended to read:
SB148,50,4
171.07
(2dy) (a)
Definition. In this subsection, "claimant" means a person who
2files a claim under this subsection and is certified under
s. 235.301 (2) or s. 238.301
3(2)
, 2013 stats., or s. 560.701 (2), 2009 stats., and authorized to claim tax benefits
4under
s. 235.303 or s. 238.303
, 2013 stats., or s. 560.703, 2009 stats.
SB148,136
5Section
136. 71.07 (2dy) (b) of the statutes is amended to read:
SB148,50,116
71.07
(2dy) (b)
Filing claims. Subject to the limitations under this subsection
7and
ss. 235.301 to 235.306 or ss. 238.301 to 238.306
, 2013 stats., or ss. 560.701 to
8560.706, 2009 stats., for taxable years beginning after December 31, 2008, a claimant
9may claim as a credit against the tax imposed under s. 71.02 or 71.08, up to the
10amount of the tax, the amount authorized for the claimant under
s. 235.303 or s.
11238.303
, 2013 stats., or s. 560.703, 2009 stats.
SB148,137
12Section
137. 71.07 (2dy) (c) 1. of the statutes is amended to read:
SB148,50,1713
71.07
(2dy) (c) 1. No credit may be allowed under this subsection unless the
14claimant includes with the claimant's return a copy of the claimant's certification
15under
s. 235.301 (2) or s. 238.301 (2)
, 2013 stats., or s. 560.701 (2), 2009 stats., and
16a copy of the claimant's notice of eligibility to receive tax benefits under
s. 235.303
17(3) or s. 238.303 (3)
, 2013 stats., or s. 560.703 (3), 2009 stats.
SB148,138
18Section
138. 71.07 (2dy) (c) 2. of the statutes is amended to read:
SB148,51,219
71.07
(2dy) (c) 2. Partnerships, limited liability companies, and tax-option
20corporations may not claim the credit under this subsection, but the eligibility for,
21and the amount of, the credit are based on their authorization to claim tax benefits
22under
s. 235.303 or s. 238.303
, 2013 stats., or s. 560.703, 2009 stats. A partnership,
23limited liability company, or tax-option corporation shall compute the amount of
24credit that each of its partners, members, or shareholders may claim and shall
25provide that information to each of them. Partners, members of limited liability
1companies, and shareholders of tax-option corporations may claim the credit in
2proportion to their ownership interests.
SB148,139
3Section
139. 71.07 (2dy) (d) 2. of the statutes is amended to read:
SB148,51,144
71.07
(2dy) (d) 2. If a claimant's certification is revoked under
s. 235.305 or s.
5238.305
, 2013 stats., or s. 560.705, 2009 stats., or if a claimant becomes ineligible for
6tax benefits under
s. 235.302 or s. 238.302
, 2013 stats., or s. 560.702, 2009 stats., the
7claimant may not claim credits under this subsection for the taxable year that
8includes the day on which the certification is revoked; the taxable year that includes
9the day on which the claimant becomes ineligible for tax benefits; or succeeding
10taxable years and the claimant may not carry over unused credits from previous
11years to offset the tax imposed under s. 71.02 or 71.08 for the taxable year that
12includes the day on which certification is revoked; the taxable year that includes the
13day on which the claimant becomes ineligible for tax benefits; or succeeding taxable
14years.
SB148,140
15Section
140. 71.07 (3g) (a) (intro.) of the statutes is amended to read:
SB148,51,2116
71.07
(3g) (a) (intro.) Subject to the limitations under this subsection and ss.
1773.03 (35m) and
235.23 and s. 238.23
, 2013 stats., and s. 560.96, 2009 stats., a
18business that is certified under
s. 235.23 (3) or s. 238.23 (3)
, 2013 stats., or s. 560.96
19(3), 2009 stats., may claim as a credit against the taxes imposed under s. 71.02 an
20amount equal to the sum of the following, as established under
s. 235.23 (3) (c) or s.
21238.23 (3) (c)
, 2013 stats., or s. 560.96 (3) (c), 2009 stats.:
SB148,141
22Section
141. 71.07 (3g) (b) of the statutes is amended to read:
SB148,51,2523
71.07
(3g) (b) The department of revenue shall notify the
department of
24commerce or the Wisconsin Economic Development Corporation Forward Wisconsin
25Development Authority of all claims under this subsection.
SB148,142
1Section
142. 71.07 (3g) (e) 2. of the statutes is amended to read:
SB148,52,52
71.07
(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. 235.23 (3) or s. 238.23 (3)
, 2013 stats., or s. 560.96 (3), 2009 stats.
SB148,143
6Section
143. 71.07 (3g) (f) 1. of the statutes is amended to read:
SB148,52,107
71.07
(3g) (f) 1. A copy of the verification that the claimant's business is
8certified under
s. 235.23 (3) or s. 238.23 (3)
, 2013 stats., or s. 560.96 (3), 2009 stats.,
9and that the business has entered into an agreement under
s. 235.23 (3) (d) or s.
10238.23 (3) (d)
, 2013 stats., or s. 560.96 (3) (d), 2009 stats.
SB148,144
11Section
144. 71.07 (3g) (f) 2. of the statutes is amended to read:
SB148,52,1512
71.07
(3g) (f) 2. A statement from the department of commerce or the Wisconsin
13Economic Development Corporation
or the Forward Wisconsin Development
14Authority verifying the purchase price of the investment described under par. (a) 2.
15and verifying that the investment fulfills the requirement under par. (e) 2.
SB148,145
16Section
145. 71.07 (3q) (a) 1. of the statutes is amended to read:
SB148,52,1817
71.07
(3q) (a) 1. "Claimant" means a person certified to receive tax benefits
18under
s. 235.16 (2) or s. 238.16 (2)
, 2013 stats., or s. 560.2055 (2), 2009 stats.
SB148,146
19Section
146. 71.07 (3q) (a) 2. of the statutes is amended to read:
SB148,52,2520
71.07
(3q) (a) 2. "Eligible employee" means, for taxable years beginning before
21January 1, 2011, an eligible employee under s. 560.2055 (1) (b), 2009 stats., who
22satisfies the wage requirements under s. 560.2055 (3) (a) or (b), 2009 stats., or, for
23taxable years beginning after December 31, 2010, an eligible employee under s.
24238.16 235.16 (1) (b) who satisfies the wage requirements under s.
238.16 235.16 (3)
25(a) or (b).
SB148,147
1Section
147. 71.07 (3q) (b) (intro.) of the statutes is amended to read:
SB148,53,52
71.07
(3q) (b)
Filing claims. (intro.) Subject to the limitations provided in this
3subsection and
s. 235.16 or s. 238.16
, 2013 stats., or s. 560.2055, 2009 stats., for
4taxable years beginning after December 31, 2009, a claimant may claim as a credit
5against the taxes imposed under ss. 71.02 and 71.08 any of the following:
SB148,148
6Section
148. 71.07 (3q) (b) 1. of the statutes is amended to read:
SB148,53,117
71.07
(3q) (b) 1. The amount of wages that the claimant paid to an eligible
8employee in the taxable year, not to exceed 10 percent of such wages, as determined
9by the
Forward Wisconsin Development Authority under s. 235.16 or the Wisconsin
10Economic Development Corporation under s. 238.16
, 2013 stats., or the department
11of commerce under s. 560.2055, 2009 stats.
SB148,149
12Section
149. 71.07 (3q) (b) 2. of the statutes is amended to read:
SB148,53,1613
71.07
(3q) (b) 2. The amount of the costs incurred by the claimant in the taxable
14year, as determined under
s. 235.16 or s. 238.16
, 2013 stats., or s. 560.2055, 2009
15stats., to undertake the training activities described under
s. 235.16 (3) (c) or s.
16238.16 (3) (c)
, 2013 stats., or s. 560.2055 (3) (c), 2009 stats.
SB148,150
17Section
150. 71.07 (3q) (c) 2. of the statutes is amended to read:
SB148,53,2118
71.07
(3q) (c) 2. No credit may be allowed under this subsection unless the
19claimant includes with the claimant's return a copy of the claimant's certification for
20tax benefits under
s. 235.16 (2) or s. 238.16 (2)
, 2013 stats., or s. 560.2055 (2), 2009
21stats.
SB148,151
22Section
151. 71.07 (3q) (c) 3. of the statutes is amended to read:
SB148,54,223
71.07
(3q) (c) 3. The maximum amount of credits that may be awarded under
24this subsection and ss. 71.28 (3q) and 71.47 (3q) for the period beginning on January
251, 2010, and ending on June 30, 2013, is $14,500,000, not including the amount of
1any credits reallocated under s. 238.15 (3) (d)
, 2013 stats., or s. 560.205 (3) (d), 2009
2stats.
SB148,152
3Section
152. 71.07 (3w) (a) 2. of the statutes is amended to read:
SB148,54,64
71.07
(3w) (a) 2. "Claimant" means a person who is certified to claim tax
5benefits under
s. 235.399 (5) or s. 238.399 (5)
, 2013 stats., or s. 560.799 (5), 2009
6stats., and who files a claim under this subsection.
SB148,153
7Section
153. 71.07 (3w) (a) 3. of the statutes is amended to read:
SB148,54,108
71.07
(3w) (a) 3. "Full-time employee" means a full-time employee, as defined
9in
s. 235.399 (1) (am) or s. 238.399 (1) (am)
, 2013 stats., or s. 560.799 (1) (am), 2009
10stats.
SB148,154
11Section
154. 71.07 (3w) (a) 4. of the statutes is amended to read:
SB148,54,1312
71.07
(3w) (a) 4. "Enterprise zone" means a zone designated under
s. 235.399
13or s. 238.399
, 2013 stats., or s. 560.799, 2009 stats.
SB148,155
14Section
155. 71.07 (3w) (a) 5d. of the statutes is amended to read:
SB148,54,1715
71.07
(3w) (a) 5d. "Tier I county or municipality" means a tier I county or
16municipality, as determined under
s. 235.399 or s. 238.399
, 2013 stats., or s. 560.799,
172009 stats.
SB148,156
18Section
156. 71.07 (3w) (a) 5e. of the statutes is amended to read:
SB148,54,2119
71.07
(3w) (a) 5e. "Tier II county or municipality" means a tier II county or
20municipality, as determined under
s. 235.399 or s. 238.399
, 2013 stats., or s. 560.799,
212009 stats.