SB148,63,106
71.28
(1dm) (f) 1. A copy of the verification that the claimant may claim tax
7benefits under
s. 235.395 (3) (a) 4. or s. 238.395 (3) (a) 4.
, 2013 stats., or s. 560.795
8(3) (a) 4., 2009 stats., or is certified under
s. 235.395 (5), 235.398 (3), or 235.3995 (4)
9or s. 238.395 (5),
2013 stats., s. 238.398 (3)
, 2013 stats., or
s. 238.3995 (4)
, 2013 stats., 10or s. 560.795 (5), 2009 stats., s. 560.798 (3), 2009 stats., or s. 560.7995 (4), 2009 stats.
SB148,188
11Section
188. 71.28 (1dm) (f) 2. of the statutes is amended to read:
SB148,63,1512
71.28
(1dm) (f) 2. A statement from the department of commerce or the
13Wisconsin Economic Development Corporation
or the Forward Wisconsin
14Development Authority verifying the purchase price of the investment and verifying
15that the investment fulfills the requirements under par. (b).
SB148,189
16Section
189. 71.28 (1dm) (i) of the statutes is amended to read:
SB148,64,617
71.28
(1dm) (i) Partnerships, limited liability companies, and tax-option
18corporations may not claim the credit under this subsection, but the eligibility for,
19and the amount of, that credit shall be determined on the basis of their economic
20activity, not that of their shareholders, partners, or members. The corporation,
21partnership, or limited liability company shall compute the amount of credit that
22may be claimed by each of its shareholders, partners, or members and provide that
23information to its shareholders, partners, or members. Partners, members of limited
24liability companies, and shareholders of tax-option corporations may claim the
25credit based on the partnership's, company's, or corporation's activities in proportion
1to their ownership interest and may offset it against the tax attributable to their
2income from the partnership's, company's, or corporation's business operations in the
3development zone; except that partners, members, and shareholders in a
4development zone under
s. 235.395 (1) (e) or s. 238.395 (1) (e)
, 2013 stats., or s.
5560.795 (1) (e), 2009 stats., may offset the credit against the amount of the tax
6attributable to their income.
SB148,190
7Section
190. 71.28 (1dm) (j) of the statutes is amended to read:
SB148,64,208
71.28
(1dm) (j) If a person who is entitled under
s. 235.395 (3) (a) 4. or s. 238.395
9(3) (a) 4.
, 2013 stats., or s. 560.795 (3) (a) 4., 2009 stats., to claim tax benefits becomes
10ineligible for such tax benefits, or if a person's certification under
s. 235.395 (5),
11235.398 (3), or 235.3995 (4) or s. 238.395 (5),
2013 stats., s. 238.398 (3)
, 2013 stats.,
12or
s. 238.3995 (4)
, 2013 stats., or s. 560.795 (5), 2009 stats., s. 560.798 (3), 2009 stats.,
13or s. 560.7995 (4), 2009 stats., is revoked, that person may claim no credits under this
14subsection for the taxable year that includes the day on which the person becomes
15ineligible for tax benefits, the taxable year that includes the day on which the
16certification is revoked, or succeeding taxable years, and that person may carry over
17no unused credits from previous years to offset tax under this chapter for the taxable
18year that includes the day on which the person becomes ineligible for tax benefits,
19the taxable year that includes the day on which the certification is revoked, or
20succeeding taxable years.
SB148,191
21Section
191. 71.28 (1dm) (k) of the statutes is amended to read:
SB148,65,522
71.28
(1dm) (k) If a person who is entitled under
s. 235.395 (3) (a) 4. or s.
23238.395 (3) (a) 4.
, 2013 stats., or s. 560.795 (3) (a) 4., 2009 stats., to claim tax benefits
24or certified under
s. 235.395 (5), 235.398 (3), or 235.3995 (4) or s. 238.395 (5),
2013
25stats., s. 238.398 (3)
, 2013 stats., or
s. 238.3995 (4)
, 2013 stats., or s. 560.795 (5), 2009
1stats., s. 560.798 (3), 2009 stats., or s. 560.7995 (4), 2009 stats., ceases business
2operations in the development zone during any of the taxable years that that zone
3exists, that person may not carry over to any taxable year following the year during
4which operations cease any unused credits from the taxable year during which
5operations cease or from previous taxable years.
SB148,192
6Section
192. 71.28 (1dx) (a) 2. of the statutes is amended to read:
SB148,65,137
71.28
(1dx) (a) 2. "Development zone" means a development zone under
s.
8235.30 or s. 238.30
, 2013 stats., or s. 560.70, 2009 stats., a development opportunity
9zone under
s. 235.395 or s. 238.395
, 2013 stats., or s. 560.795, 2009 stats., an
10enterprise development zone under
s. 235.397 or s. 238.397
, 2013 stats., or s.
11560.797, 2009 stats., an agricultural development zone under
s. 235.398 or s.
12238.398
, 2013 stats., or s. 560.798, 2009 stats., or an airport development zone under
13s. 235.3995 or s. 238.3995
, 2013 stats., or s. 560.7995, 2009 stats.
SB148,193
14Section
193. 71.28 (1dx) (a) 4. of the statutes is amended to read:
SB148,65,1615
71.28
(1dx) (a) 4. "Full-time job" has the meaning given in s.
238.30 235.30 16(2m).
SB148,194
17Section
194. 71.28 (1dx) (b) (intro.) of the statutes is amended to read:
SB148,66,218
71.28
(1dx) (b)
Credit. (intro.) Except as provided in pars. (be) and (bg) and
19in s. 73.03 (35), and subject to
s. 235.385 or s. 238.385
, 2013 stats., or s. 560.785, 2009
20stats., for any taxable year for which the person is entitled under
s. 235.395 (3) or s.
21238.395 (3)
, 2013 stats., or s. 560.795 (3), 2009 stats., to claim tax benefits or certified
22under
s. 235.365 (3), 235.397 (4), 235.398 (3), or 235.3995 (4) or s. 238.365 (3),
2013
23stats., s. 238.397 (4),
2013 stats., s. 238.398 (3)
, 2013 stats., or
s. 238.3995 (4)
, 2013
24stats., or s. 560.765 (3), 2009 stats., s. 560.797 (4), 2009 stats., s. 560.798 (3), 2009
1stats., or s. 560.7995 (4), 2009 stats., any person may claim as a credit against the
2taxes otherwise due under this chapter the following amounts:
SB148,195
3Section
195. 71.28 (1dx) (b) 2. of the statutes is amended to read:
SB148,66,84
71.28
(1dx) (b) 2. The amount determined by multiplying the amount
5determined under
s. 235.385 (1) (b) or s. 238.385 (1) (b)
, 2013 stats., or s. 560.785 (1)
6(b), 2009 stats., by the number of full-time jobs created in a development zone and
7filled by a member of a targeted group and by then subtracting the subsidies paid
8under s. 49.147 (3) (a) for those jobs.
SB148,196
9Section
196. 71.28 (1dx) (b) 3. of the statutes is amended to read:
SB148,66,1410
71.28
(1dx) (b) 3. The amount determined by multiplying the amount
11determined under
s. 235.385 (1) (c) or s. 238.385 (1) (c)
, 2013 stats., or s. 560.785 (1)
12(c), 2009 stats., by the number of full-time jobs created in a development zone and
13not filled by a member of a targeted group and by then subtracting the subsidies paid
14under s. 49.147 (3) (a) for those jobs.
SB148,197
15Section
197. 71.28 (1dx) (b) 4. of the statutes is amended to read:
SB148,66,2316
71.28
(1dx) (b) 4. The amount determined by multiplying the amount
17determined under
s. 235.385 (1) (bm) or s. 238.385 (1) (bm)
, 2013 stats., or s. 560.785
18(1) (bm), 2009 stats., by the number of full-time jobs retained, as provided
in the
19rules under
s. 235.385 or s. 238.385
, 2013 stats., or s. 560.785, 2009 stats., excluding
20jobs for which a credit has been claimed under sub. (1dj), in an enterprise
21development zone under
s. 235.397 or s. 238.397
, 2013 stats., or s. 560.797, 2009
22stats., and for which significant capital investment was made and by then
23subtracting the subsidies paid under s. 49.147 (3) (a) for those jobs.
SB148,198
24Section
198. 71.28 (1dx) (b) 5. of the statutes is amended to read:
SB148,67,7
171.28
(1dx) (b) 5. The amount determined by multiplying the amount
2determined under
s. 235.385 (1) (c) or s. 238.385 (1) (c)
, 2013 stats., or s. 560.785 (1)
3(c), 2009 stats., by the number of full-time jobs retained, as provided
in the rules 4under
s. 235.385 or s. 238.385
, 2013 stats., or s. 560.785, 2009 stats., excluding jobs
5for which a credit has been claimed under sub. (1dj), in a development zone and not
6filled by a member of a targeted group and by then subtracting the subsidies paid
7under s. 49.147 (3) (a) for those jobs.
SB148,199
8Section
199. 71.28 (1dx) (be) of the statutes is amended to read:
SB148,67,149
71.28
(1dx) (be)
Offset. A claimant in a development zone under
s. 235.395 (1)
10(e) or s. 238.395 (1) (e)
, 2013 stats., or s. 560.795 (1) (e), 2009 stats., may offset any
11credits claimed under this subsection, including any credits carried over, against the
12amount of the tax otherwise due under this subchapter attributable to all of the
13claimant's income and against the tax attributable to income from directly related
14business operations of the claimant.
SB148,200
15Section
200. 71.28 (1dx) (bg) of the statutes is amended to read:
SB148,68,216
71.28
(1dx) (bg)
Other entities. For claimants in a development zone under
s.
17235.395 (1) (e) or s. 238.395 (1) (e)
, 2013 stats., or s. 560.795 (1) (e), 2009 stats.,
18partnerships, limited liability companies, and tax-option corporations may not
19claim the credit under this subsection, but the eligibility for, and amount of, that
20credit shall be determined on the basis of their economic activity, not that of their
21shareholders, partners, or members. The corporation, partnership, or company shall
22compute the amount of the credit that may be claimed by each of its shareholders,
23partners, or members and shall provide that information to each of its shareholders,
24partners, or members. Partners, members of limited liability companies, and
25shareholders of tax-option corporations may claim the credit based on the
1partnership's, company's, or corporation's activities in proportion to their ownership
2interest and may offset it against the tax attributable to their income.
SB148,201
3Section
201. 71.28 (1dx) (c) of the statutes is amended to read:
SB148,68,164
71.28
(1dx) (c)
Credit precluded. If the certification of a person for tax benefits
5under
s. 235.365 (3), 235.397 (4), 235.398 (3), or 235.3995 (4) or s. 238.365 (3),
2013
6stats., s. 238.397 (4),
2013 stats., s. 238.398 (3)
, 2013 stats., or
s. 238.3995 (4)
, 2013
7stats., or s. 560.765 (3), 2009 stats., s. 560.797 (4), 2009 stats., s. 560.798 (3), 2009
8stats., or s. 560.7995 (4), 2009 stats., is revoked, or if the person becomes ineligible
9for tax benefits under
s. 235.395 (3) or s. 238.395 (3)
, 2013 stats., or s. 560.795 (3),
102009 stats., that person may not claim credits under this subsection for the taxable
11year that includes the day on which the certification is revoked; the taxable year that
12includes the day on which the person becomes ineligible for tax benefits; or
13succeeding taxable years and that person may not carry over unused credits from
14previous years to offset tax under this chapter for the taxable year that includes the
15day on which certification is revoked; the taxable year that includes the day on which
16the person becomes ineligible for tax benefits; or succeeding taxable years.
SB148,202
17Section
202. 71.28 (1dx) (d) of the statutes is amended to read:
SB148,69,218
71.28
(1dx) (d)
Carry-over precluded. If a person who is entitled under
s.
19235.395 (3) or s. 238.395 (3)
, 2013 stats., or s. 560.795 (3), 2009 stats., to claim tax
20benefits or certified under
s. 235.365 (3), 235.397 (4), 235.398 (3), or 235.3995 (4) or 21s. 238.365 (3),
2013 stats., s. 238.397 (4),
2013 stats., s. 238.398 (3)
, 2013 stats., or
22s. 238.3995 (4)
, 2013 stats., or s. 560.765 (3), 2009 stats., s. 560.797 (4), 2009 stats.,
23s. 560.798 (3), 2009 stats., or s. 560.7995 (4), 2009 stats., for tax benefits ceases
24business operations in the development zone during any of the taxable years that
25that zone exists, that person may not carry over to any taxable year following the
1year during which operations cease any unused credits from the taxable year during
2which operations cease or from previous taxable years.
SB148,203
3Section
203. 71.28 (1dy) (a) of the statutes is amended to read:
SB148,69,74
71.28
(1dy) (a)
Definition. In this subsection, "claimant" means a person who
5files a claim under this subsection and is certified under
s. 235.301 (2) or s. 238.301
6(2)
, 2013 stats., or s. 560.701 (2), 2009 stats., and authorized to claim tax benefits
7under
s. 235.303 or s. 238.303
, 2013 stats., or s. 560.703, 2009 stats.
SB148,204
8Section
204. 71.28 (1dy) (b) of the statutes is amended to read:
SB148,69,149
71.28
(1dy) (b)
Filing claims. Subject to the limitations under this subsection
10and
ss. 235.301 to 235.306 or ss. 238.301 to 238.306
, 2013 stats., or
s. ss. 560.701 to
11560.706, 2009 stats., for taxable years beginning after December 31, 2008, a claimant
12may claim as a credit against the tax imposed under s. 71.23, up to the amount of the
13tax, the amount authorized for the claimant under
s. 235.303 or s. 238.303
, 2013
14stats., or s. 560.703, 2009 stats.
SB148,205
15Section
205. 71.28 (1dy) (c) 1. of the statutes is amended to read:
SB148,69,2016
71.28
(1dy) (c) 1. No credit may be allowed under this subsection unless the
17claimant includes with the claimant's return a copy of the claimant's certification
18under
s. 235.301 (2) or s. 238.301 (2)
, 2013 stats., or s. 560.701 (2), 2009 stats., and
19a copy of the claimant's notice of eligibility to receive tax benefits under
s. 235.303
20(3) or s. 238.303 (3)
, 2013 stats., or s. 560.703 (3), 2009 stats.
SB148,206
21Section
206. 71.28 (1dy) (c) 2. of the statutes is amended to read:
SB148,70,522
71.28
(1dy) (c) 2. Partnerships, limited liability companies, and tax-option
23corporations may not claim the credit under this subsection, but the eligibility for,
24and the amount of, the credit are based on their authorization to claim tax benefits
25under
s. 235.303 or s. 238.303
, 2013 stats., or s. 560.703, 2009 stats. A partnership,
1limited liability company, or tax-option corporation shall compute the amount of
2credit that each of its partners, members, or shareholders may claim and shall
3provide that information to each of them. Partners, members of limited liability
4companies, and shareholders of tax-option corporations may claim the credit in
5proportion to their ownership interests.
SB148,207
6Section
207. 71.28 (1dy) (d) 2. of the statutes is amended to read:
SB148,70,167
71.28
(1dy) (d) 2. If a claimant's certification is revoked under
s. 235.305 or s.
8238.305
, 2013 stats., or s. 560.705, 2009 stats., or if a claimant becomes ineligible for
9tax benefits under
s. 235.302 or s. 238.302
, 2013 stats., or s. 560.702, 2009 stats., the
10claimant may not claim credits under this subsection for the taxable year that
11includes the day on which the certification is revoked; the taxable year that includes
12the day on which the claimant becomes ineligible for tax benefits; or succeeding
13taxable years and the claimant may not carry over unused credits from previous
14years to offset the tax imposed under s. 71.23 for the taxable year that includes the
15day on which certification is revoked; the taxable year that includes the day on which
16the claimant becomes ineligible for tax benefits; or succeeding taxable years.
SB148,208
17Section
208. 71.28 (3g) (a) (intro.) of the statutes is amended to read:
SB148,70,2318
71.28
(3g) (a) (intro.) Subject to the limitations under this subsection and ss.
1973.03 (35m) and
235.23 and s. 238.23
, 2013 stats., and s. 560.96, 2009 stats., a
20business that is certified under
s. 235.23 (3) or s. 238.23 (3)
, 2013 stats., or s. 560.96
21(3), 2009 stats., may claim as a credit against the taxes imposed under s. 71.23 an
22amount equal to the sum of the following, as established under
s. 235.23 (3) (c) or s.
23238.23 (3) (c)
, 2013 stats., or s. 560.96 (3) (c), 2009 stats.:
SB148,209
24Section
209. 71.28 (3g) (b) of the statutes is amended to read:
SB148,71,3
171.28
(3g) (b) The department of revenue shall notify the
department of
2commerce or the Wisconsin Economic Development Corporation Forward Wisconsin
3Development Authority of all claims under this subsection.
SB148,210
4Section
210. 71.28 (3g) (e) 2. of the statutes is amended to read:
SB148,71,85
71.28
(3g) (e) 2. The investments that relate to the amount described under par.
6(a) 2. for which a claimant makes a claim under this subsection must be retained for
7use in the technology zone for the period during which 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.
SB148,211
9Section
211. 71.28 (3g) (f) 1. of the statutes is amended to read:
SB148,71,1310
71.28
(3g) (f) 1. A copy of the verification that the claimant's business is
11certified under
s. 235.23 (3) or s. 238.23 (3)
, 2013 stats., or s. 560.96 (3), 2009 stats.,
12and that the business has entered into an agreement under
s. 235.23 (3) (d) or s.
13238.23 (3) (d)
, 2013 stats., or s. 560.96 (3) (d), 2009 stats.
SB148,212
14Section
212. 71.28 (3g) (f) 2. of the statutes is amended to read:
SB148,71,1815
71.28
(3g) (f) 2. A statement from the department of commerce or the Wisconsin
16Economic Development Corporation
or the Forward Wisconsin Development
17Authority verifying the purchase price of the investment described under par. (a) 2.
18and verifying that the investment fulfills the requirement under par. (e) 2.
SB148,213
19Section
213. 71.28 (3q) (a) 1. of the statutes is amended to read:
SB148,71,2120
71.28
(3q) (a) 1. "Claimant" means a person certified to receive tax benefits
21under
s. 235.16 (2) or s. 238.16 (2)
, 2013 stats., or s. 560.2055 (2), 2009 stats.
SB148,214
22Section
214. 71.28 (3q) (a) 2. of the statutes is amended to read:
SB148,72,323
71.28
(3q) (a) 2. "Eligible employee" means, for taxable years beginning before
24January 1, 2011, an eligible employee under s. 560.2055 (1) (b), 2009 stats., who
25satisfies the wage requirements under s. 560.2055 (3) (a) or (b), 2009 stats., or, for
1taxable years beginning after December 31, 2010, an eligible employee under
s.
2235.16 (1) (b) or s. 238.16 (1) (b)
, 2013 stats., who satisfies the wage requirements
3under
s. 235.16 (3) (a) or (b) or s. 238.16 (3) (a) or (b)
, 2013 stats.
SB148,215
4Section
215. 71.28 (3q) (b) of the statutes is amended to read:
SB148,72,85
71.28
(3q) (b)
Filing claims. Subject to the limitations provided in this
6subsection and
s. 235.16 or s. 238.16
, 2013 stats., or s. 560.2055, 2009 stats., for
7taxable years beginning after December 31, 2009, a claimant may claim as a credit
8against the taxes imposed under s. 71.23 any of the following:
SB148,72,119
1. The amount of wages that the claimant paid to an eligible employee in the
10taxable year, not to exceed 10 percent of such wages, as determined under
s. 235.16
11or s. 238.16
, 2013 stats., or s. 560.2055, 2009 stats.
SB148,72,1512
2. The amount of the costs incurred by the claimant in the taxable year, as
13determined under
s. 235.16 or s. 238.16
, 2013 stats., or s. 560.2055, 2009 stats., to
14undertake the training activities described under
s. 235.16 (3) (c) or s. 238.16 (3) (c)
,
152013 stats., or s. 560.2055 (3) (c), 2009 stats.
SB148,216
16Section
216. 71.28 (3q) (c) 2. of the statutes is amended to read:
SB148,72,2017
71.28
(3q) (c) 2. No credit may be allowed under this subsection unless the
18claimant includes with the claimant's return a copy of the claimant's certification for
19tax benefits under
s. 235.16 (2) or s. 238.16 (2)
, 2013 stats., or s. 560.2055 (2), 2009
20stats.
SB148,217
21Section
217. 71.28 (3q) (c) 3. of the statutes is amended to read:
SB148,73,222
71.28
(3q) (c) 3. The maximum amount of credits that may be awarded under
23this subsection and ss. 71.07 (3q) and 71.47 (3q) for the period beginning on January
241, 2010, and ending on June 30, 2013, is $14,500,000, not including the amount of
1any credits reallocated under
235.15 (3) (d) or s. 238.15 (3) (d)
, 2013 stats., or s.
2560.205 (3) (d), 2009 stats.
SB148,218
3Section
218. 71.28 (3w) (a) 2. of the statutes is amended to read:
SB148,73,64
71.28
(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.
SB148,219
7Section
219. 71.28 (3w) (a) 3. of the statutes is amended to read:
SB148,73,108
71.28
(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.
SB148,220
11Section
220. 71.28 (3w) (a) 4. of the statutes is amended to read:
SB148,73,1312
71.28
(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.
SB148,221
14Section
221. 71.28 (3w) (a) 5d. of the statutes is amended to read:
SB148,73,1715
71.28
(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.
SB148,222
18Section
222. 71.28 (3w) (a) 5e. of the statutes is amended to read:
SB148,73,2119
71.28
(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.
SB148,223
22Section
223. 71.28 (3w) (b) (intro.) of the statutes is amended to read:
SB148,74,223
71.28
(3w) (b)
Filing claims; payroll. (intro.) Subject to the limitations
24provided in this subsection and
s. 235.399 or s. 238.399
, 2013 stats., or s. 560.799,
12009 stats., a claimant may claim as a credit against the tax imposed under s. 71.23
2an amount calculated as follows:
SB148,224
3Section
224. 71.28 (3w) (b) 5. of the statutes is amended to read:
SB148,74,64
71.28
(3w) (b) 5. Multiply the amount determined under subd. 4. by the
5percentage determined under
s. 235.399 or s. 238.399
, 2013 stats., or s. 560.799, 2009
6stats., not to exceed 7 percent.
SB148,225
7Section
225. 71.28 (3w) (bm) 1. of the statutes is amended to read:
SB148,74,188
71.28
(3w) (bm) 1. In addition to the credits under par. (b) and subds. 2., 3., and
94., and subject to the limitations provided in this subsection and
s. 235.399 or s.
10238.399
, 2013 stats., or s. 560.799, 2009 stats., a claimant may claim as a credit
11against the tax imposed under s. 71.23 an amount equal to a percentage, as
12determined under
s. 235.399 or s. 238.399
, 2013 stats., or s. 560.799, 2009 stats., not
13to exceed 100 percent, of the amount the claimant paid in the taxable year to upgrade
14or improve the job-related skills of any of the claimant's full-time employees, to train
15any of the claimant's full-time employees on the use of job-related new technologies,
16or to provide job-related training to any full-time employee whose employment with
17the claimant represents the employee's first full-time job. This subdivision does not
18apply to employees who do not work in an enterprise zone.
SB148,226
19Section
226. 71.28 (3w) (bm) 2. of the statutes is amended to read:
SB148,75,920
71.28
(3w) (bm) 2. In addition to the credits under par. (b) and subds. 1., 3., and
214., and subject to the limitations provided in this subsection and
s. 235.399 or s.
22238.399
, 2013 stats., or s. 560.799, 2009 stats., a claimant may claim as a credit
23against the tax imposed under s. 71.23 an amount equal to the percentage, as
24determined under
s. 235.399 or s. 238.399
, 2013 stats., or s. 560.799, 2009 stats., not
25to exceed 7 percent, of the claimant's zone payroll paid in the taxable year to all of
1the claimant's full-time employees whose annual wages are greater than the amount
2determined by multiplying 2,080 by 150 percent of the federal minimum wage in a
3tier I county or municipality, not including the wages paid to the employees
4determined under par. (b) 1., or greater than $30,000 in a tier II county or
5municipality, not including the wages paid to the employees determined under par.
6(b) 1., and who the claimant employed in the enterprise zone in the taxable year, if
7the total number of such employees is equal to or greater than the total number of
8such employees in the base year. A claimant may claim a credit under this
9subdivision for no more than 5 consecutive taxable years.
SB148,227
10Section
227. 71.28 (3w) (bm) 3. of the statutes is amended to read:
SB148,75,1711
71.28
(3w) (bm) 3. In addition to the credits under par. (b) and subds. 1., 2., and
124., and subject to the limitations provided in this subsection and
s. 235.399 or s.
13238.399
, 2013 stats., or s. 560.799, 2009 stats., for taxable years beginning after
14December 31, 2008, a claimant may claim as a credit against the tax imposed under
15s. 71.23 up to 10 percent of the claimant's significant capital expenditures, as
16determined under
s. 235.399 (5m) or s. 238.399 (5m)
, 2013 stats., or s. 560.799 (5m),
172009 stats.
SB148,228
18Section
228. 71.28 (3w) (bm) 4. of the statutes is amended to read:
SB148,76,319
71.28
(3w) (bm) 4. In addition to the credits under par. (b) and subds. 1., 2., and
203., and subject to the limitations provided in this subsection and
s. 235.399 or s.
21238.399
, 2013 stats., or s. 560.799, 2009 stats., for taxable years beginning after
22December 31, 2009, a claimant may claim as a credit against the tax imposed under
23s. 71.23, up to 1 percent of the amount that the claimant paid in the taxable year to
24purchase tangible personal property, items, property, or goods under s. 77.52 (1) (b),
25(c), or (d), or services from Wisconsin vendors, as determined under
s. 235.399 (5) (e)
1or s. 238.399 (5) (e)
, 2013 stats., or s. 560.799 (5) (e), 2009 stats., except that the
2claimant may not claim the credit under this subdivision and subd. 3. for the same
3expenditures.
SB148,229
4Section
229. 71.28 (3w) (c) 3. of the statutes is amended to read:
SB148,76,85
71.28
(3w) (c) 3. 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. 235.399 (5) or (5m) or s. 238.399 (5) or (5m)
, 2013 stats., or s.
8560.799 (5) or (5m), 2009 stats.
SB148,230
9Section
230. 71.28 (3w) (d) of the statutes is amended to read:
SB148,76,1510
71.28
(3w) (d)
Administration. Subsection (4) (g) and (h), as it applies to the
11credit under sub. (4), applies to the credit under this subsection. Claimants shall
12include with their returns a copy of their certification for tax benefits, and a copy of
13the verification of their expenses, from the department of commerce or the Wisconsin
14Economic Development Corporation
or the Forward Wisconsin Development
15Authority.