SB148,239 3Section 239. 71.36 (1m) (b) 5. of the statutes is amended to read:
SB148,80,64 71.36 (1m) (b) 5. Interest on obligations issued under s. 234.65, 2013 stats., to
5fund an economic development loan to finance construction, renovation or
6development of property that would be exempt under s. 70.11 (36).
SB148,240 7Section 240. 71.45 (1t) (e) of the statutes is amended to read:
SB148,80,108 71.45 (1t) (e) Those issued under s. 234.65, 2013 stats., to fund an economic
9development loan to finance construction, renovation or development of property
10that would be exempt under s. 70.11 (36).
SB148,241 11Section 241. 71.45 (1t) (em) of the statutes is amended to read:
SB148,80,1512 71.45 (1t) (em) Those issued under s. 234.08, 2013 stats., or s. 234.61, 2013
13stats.
, on or after January 1, 2004, or the Forward Wisconsin Development Authority
14under s. 235.02 or 235.61,
if the obligations are issued to fund multifamily affordable
15housing projects or elderly housing projects.
SB148,242 16Section 242. 71.45 (1t) (k) 1. of the statutes is amended to read:
SB148,80,2117 71.45 (1t) (k) 1. The bonds or notes are used to fund multifamily affordable
18housing projects or elderly housing projects in this state, and the Wisconsin Housing
19and Economic Development Authority under ch. 234, 2013 stats., or the Forward
20Wisconsin Development Authority
has the authority to issue its bonds or notes for
21the project being funded.
SB148,243 22Section 243. 71.45 (1t) (m) of the statutes is amended to read:
SB148,81,223 71.45 (1t) (m) Those issued by the Wisconsin Housing and Economic
24Development Authority or the Forward Wisconsin Development Authority to

1provide loans to a public affairs network under s. 234.75 (4), 2013 stats., or s. 235.75
2(4)
.
SB148,244 3Section 244. 71.47 (1) (a) of the statutes is amended to read:
SB148,81,144 71.47 (1) (a) Any corporation which contributes an amount to the community
5development finance authority under s. 233.03, 1985 stats., or to the housing and
6economic development authority under s. 234.03 (32), 2013 stats., or to the Forward
7Wisconsin Development Authority on behalf of the community development finance
8company under s. 235.95
and in the same year purchases common stock or
9partnership interests of the community development finance company issued under
10s. 233.05 (2), 1985 stats., or s. 234.95 (2), 2013 stats., or s. 235.95 (2) in an amount
11no greater than the contribution to the authority, may credit against taxes otherwise
12due an amount equal to 75% of the purchase price of the stock or partnership
13interests. The credit received under this paragraph may not exceed 75% of the
14contribution to the community development finance authority.
SB148,245 15Section 245. 71.47 (1dm) (a) 1. of the statutes is amended to read:
SB148,81,2016 71.47 (1dm) (a) 1. "Certified" means entitled under s. 235.395 (3) (a) 4. or s.
17238.395 (3) (a) 4., 2013 stats., or s. 560.795 (3) (a) 4., 2009 stats., to claim tax benefits
18or certified under s. 235.395 (5), 235.398 (3), or 235.3995 (4) or s. 238.395 (5), 2013
19stats., s.
238.398 (3), 2013 stats., or s. 238.3995 (4), 2013 stats., or s. 560.795 (5), 2009
20stats., s. 560.798 (3), 2009 stats., or s. 560.7995 (4), 2009 stats.
SB148,246 21Section 246. 71.47 (1dm) (a) 3. of the statutes is amended to read:
SB148,82,222 71.47 (1dm) (a) 3. "Development zone" means a development opportunity zone
23under s. 235.395 (1) (e) and (f) or 235.398 or s. 238.395 (1) (e) and (f), 2013 stats., or
24s. 238.398, 2013 stats. or s. 560.795 (1) (e) and (f), 2009 stats., or s. 560.798, 2009

1stats., or an airport development zone under s. 235.3995 or s. 238.3995, 2013 stats.,
2or s. 560.7995, 2009 stats.
SB148,247 3Section 247. 71.47 (1dm) (a) 4. of the statutes is amended to read:
SB148,82,134 71.47 (1dm) (a) 4. "Previously owned property" means real property that the
5claimant or a related person owned during the 2 years prior to the department of
6commerce or the Wisconsin Economic Development Corporation or the Forward
7Wisconsin Development Authority
designating the place where the property is
8located as a development zone and for which the claimant may not deduct a loss from
9the sale of the property to, or an exchange of the property with, the related person
10under section 267 of the Internal Revenue Code, except that section 267 (b) of the
11Internal Revenue Code is modified so that if the claimant owns any part of the
12property, rather than 50% ownership, the claimant is subject to section 267 (a) (1) of
13the Internal Revenue Code for purposes of this subsection.
SB148,248 14Section 248. 71.47 (1dm) (f) 1. of the statutes is amended to read:
SB148,82,1915 71.47 (1dm) (f) 1. A copy of the verification that the claimant may claim tax
16benefits under s. 235.395 (3) (a) 4. or s. 238.395 (3) (a) 4., 2013 stats., or s. 560.795
17(3) (a) 4., 2009 stats., or is certified under s. 235.395 (5), 235.398 (3), or 235.3995 (4)
18or
s. 238.395 (5), 2013 stats., s. 238.398 (3) , 2013 stats., or s. 238.3995 (4), 2013 stats.,
19or s. 560.795 (5), 2009 stats., s. 560.798 (3), 2009 stats., or s. 560.7995 (4), 2009 stats.
SB148,249 20Section 249. 71.47 (1dm) (f) 2. of the statutes is amended to read:
SB148,82,2421 71.47 (1dm) (f) 2. A statement from the department of commerce or the
22Wisconsin Economic Development Corporation or the Forward Wisconsin
23Development Authority
verifying the purchase price of the investment and verifying
24that the investment fulfills the requirements under par. (b).
SB148,250 25Section 250. 71.47 (1dm) (i) of the statutes is amended to read:
SB148,83,15
171.47 (1dm) (i) Partnerships, limited liability companies, and tax-option
2corporations may not claim the credit under this subsection, but the eligibility for,
3and the amount of, that credit shall be determined on the basis of their economic
4activity, not that of their shareholders, partners, or members. The corporation,
5partnership, or limited liability company shall compute the amount of credit that
6may be claimed by each of its shareholders, partners, or members and provide that
7information to its shareholders, partners, or members. Partners, members of limited
8liability companies, and shareholders of tax-option corporations may claim the
9credit based on the partnership's, company's, or corporation's activities in proportion
10to their ownership interest and may offset it against the tax attributable to their
11income from the partnership's, company's, or corporation's business operations in the
12development zone; except that partners, members, and shareholders in a
13development zone under s. 235.395 (1) (e) or s. 238.395 (1) (e), 2013 stats., or s.
14560.795 (1) (e), 2009 stats., may offset the credit against the amount of the tax
15attributable to their income.
SB148,251 16Section 251. 71.47 (1dm) (j) of the statutes is amended to read:
SB148,84,417 71.47 (1dm) (j) If a person who is entitled under s. 235.395 (3) (a) 4. or s. 238.395
18(3) (a) 4., 2013 stats., or s. 560.795 (3) (a) 4., 2009 stats., to claim tax benefits becomes
19ineligible for such tax benefits, or if a person's certification under s. 235.395 (5),
20235.398 (3), or 235.3995 (4) or
s. 238.395 (5), 2013 stats., s. 238.398 (3), 2013 stats.,
21or s. 238.3995 (4), 2013 stats., or s. 560.795 (5), 2009 stats., s. 560.798 (3), 2009 stats.,
22or s. 560.7995 (4), 2009 stats., is revoked, that person may claim no credits under this
23subsection for the taxable year that includes the day on which the person becomes
24ineligible for tax benefits, the taxable year that includes the day on which the
25certification is revoked, or succeeding taxable years, and that person may carry over

1no unused credits from previous years to offset tax under this chapter for the taxable
2year that includes the day on which the person becomes ineligible for tax benefits,
3the taxable year that includes the day on which the certification is revoked, or
4succeeding taxable years.
SB148,252 5Section 252. 71.47 (1dm) (k) of the statutes is amended to read:
SB148,84,146 71.47 (1dm) (k) If a person who is entitled under s. 235.395 (3) (a) 4. or s.
7238.395 (3) (a) 4., 2013 stats., or s. 560.795 (3) (a) 4., 2009 stats., to claim tax benefits
8or certified under s. 235.395 (5), 235.398 (3), or 235.3995 (4) or s. 238.395 (5), 2013
9stats., s.
238.398 (3), 2013 stats., or s. 238.3995 (4), 2013 stats., or s. 560.795 (5), 2009
10stats., s. 560.798 (3), 2009 stats., or s. 560.7995 (4), 2009 stats., ceases business
11operations in the development zone during any of the taxable years that that zone
12exists, that person may not carry over to any taxable year following the year during
13which operations cease any unused credits from the taxable year during which
14operations cease or from previous taxable years.
SB148,253 15Section 253. 71.47 (1dx) (a) 2. of the statutes is amended to read:
SB148,84,2216 71.47 (1dx) (a) 2. "Development zone" means a development zone under s.
17235.30 or
s. 238.30, 2013 stats., or s. 560.70, 2009 stats., a development opportunity
18zone under s. 235.395 or s. 238.395, 2013 stats., or s. 560.795, 2009 stats., or an
19enterprise development zone under s. 235.397 or s. 238.397, 2013 stats., or s.
20560.797, 2009 stats., an agricultural development zone under s. 235.398 or s.
21238.398, 2013 stats., or s. 560.798, 2009 stats., or an airport development zone under
22s. 235.3995 or s. 238.3995, 2013 stats., or s. 560.7995, 2009 stats.
SB148,254 23Section 254. 71.47 (1dx) (a) 4. of the statutes is amended to read:
SB148,84,2524 71.47 (1dx) (a) 4. "Full-time job" has the meaning given in s. 238.30 235.30
25(2m).
SB148,255
1Section 255. 71.47 (1dx) (b) (intro.) of the statutes is amended to read:
SB148,85,102 71.47 (1dx) (b) Credit. (intro.) Except as provided in pars. (be) and (bg) and
3in s. 73.03 (35), and subject to s. 235.385 or s. 238.385, 2013 stats., or s. 560.785, 2009
4stats., for any taxable year for which the person is entitled under s. 235.395 (3) or s.
5238.395 (3), 2013 stats., or s. 560.795 (3), 2009 stats., to claim tax benefits or certified
6under s. 235.365 (3), 235.397 (4), 235.398 (3), or 235.3995 (4) or s. 238.365 (3), 2013
7stats., s.
238.397 (4), 2013 stats., s. 238.398 (3), 2013 stats., or s. 238.3995 (4), 2013
8stats.,
or s. 560.765 (3), 2009 stats., s. 560.797 (4), 2009 stats., s. 560.798 (3), 2009
9stats., or s. 560.7995 (4), 2009 stats., any person may claim as a credit against the
10taxes otherwise due under this chapter the following amounts:
SB148,256 11Section 256. 71.47 (1dx) (b) 2. of the statutes is amended to read:
SB148,85,1612 71.47 (1dx) (b) 2. The amount determined by multiplying the amount
13determined under s. 235.385 (1) (b) or s. 238.385 (1) (b), 2013 stats., or s. 560.785 (1)
14(b), 2009 stats., by the number of full-time jobs created in a development zone and
15filled by a member of a targeted group and by then subtracting the subsidies paid
16under s. 49.147 (3) (a) for those jobs.
SB148,257 17Section 257. 71.47 (1dx) (b) 3. of the statutes is amended to read:
SB148,85,2218 71.47 (1dx) (b) 3. The amount determined by multiplying the amount
19determined under s. 235.385 (1) (c) or s. 238.385 (1) (c), 2013 stats., or s. 560.785 (1)
20(c), 2009 stats., by the number of full-time jobs created in a development zone and
21not filled by a member of a targeted group and by then subtracting the subsidies paid
22under s. 49.147 (3) (a) for those jobs.
SB148,258 23Section 258. 71.47 (1dx) (b) 4. of the statutes is amended to read:
SB148,86,624 71.47 (1dx) (b) 4. The amount determined by multiplying the amount
25determined under s. 235.385 (1) (bm) or s. 238.385 (1) (bm), 2013 stats., or s. 560.785

1(1) (bm), 2009 stats., by the number of full-time jobs retained, as provided in the
2rules
under s. 235.385 or s. 238.385, 2013 stats., or s. 560.785, 2009 stats., excluding
3jobs for which a credit has been claimed under sub. (1dj), in an enterprise
4development zone under s. 235.397 or s. 238.397, 2013 stats., or s. 560.797, 2009
5stats., and for which significant capital investment was made and by then
6subtracting the subsidies paid under s. 49.147 (3) (a) for those jobs.
SB148,259 7Section 259. 71.47 (1dx) (b) 5. of the statutes is amended to read:
SB148,86,148 71.47 (1dx) (b) 5. The amount determined by multiplying the amount
9determined under s. 235.385 (1) (c) or s. 238.385 (1) (c), 2013 stats., or s. 560.785 (1)
10(c), 2009 stats., by the number of full-time jobs retained, as provided in the rules
11under s. 235.385 or s. 238.385, 2013 stats., or s. 560.785, 2009 stats., excluding jobs
12for which a credit has been claimed under sub. (1dj), in a development zone and not
13filled by a member of a targeted group and by then subtracting the subsidies paid
14under s. 49.147 (3) (a) for those jobs.
SB148,260 15Section 260. 71.47 (1dx) (be) of the statutes is amended to read:
SB148,86,2116 71.47 (1dx) (be) Offset. A claimant in a development zone under s. 235.395 (1)
17(e) or
s. 238.395 (1) (e), 2013 stats., or s. 560.795 (1) (e), 2009 stats., may offset any
18credits claimed under this subsection, including any credits carried over, against the
19amount of the tax otherwise due under this subchapter attributable to all of the
20claimant's income and against the tax attributable to income from directly related
21business operations of the claimant.
SB148,261 22Section 261. 71.47 (1dx) (bg) of the statutes is amended to read:
SB148,87,923 71.47 (1dx) (bg) Other entities. For claimants in a development zone under s.
24235.395 (1) (e) or
s. 238.395 (1) (e), 2013 stats., or s. 560.795 (1) (e), 2009 stats.,
25partnerships, limited liability companies, and tax-option corporations may not

1claim the credit under this subsection, but the eligibility for, and amount of, that
2credit shall be determined on the basis of their economic activity, not that of their
3shareholders, partners, or members. The corporation, partnership, or company shall
4compute the amount of the credit that may be claimed by each of its shareholders,
5partners, or members and shall provide that information to each of its shareholders,
6partners, or members. Partners, members of limited liability companies, and
7shareholders of tax-option corporations may claim the credit based on the
8partnership's, company's, or corporation's activities in proportion to their ownership
9interest and may offset it against the tax attributable to their income.
SB148,262 10Section 262. 71.47 (1dx) (c) of the statutes is amended to read:
SB148,87,2311 71.47 (1dx) (c) Credit precluded. If the certification of a person for tax benefits
12under s. 235.365 (3), 235.397 (4), 235.398 (3), or 235.3995 (4) or s. 238.365 (3), 2013
13stats., s.
238.397 (4), 2013 stats., s. 238.398 (3), 2013 stats., or s. 238.3995 (4), 2013
14stats.,
or s. 560.765 (3), 2009 stats., s. 560.797 (4), 2009 stats., s. 560.798 (3), 2009
15stats., or s. 560.7995 (4), 2009 stats., is revoked, or if the person becomes ineligible
16for tax benefits under s. 235.395 (3) or s. 238.395 (3), 2013 stats., or s. 560.795 (3),
172009 stats., that person may not claim credits under this subsection for the taxable
18year that includes the day on which the certification is revoked; the taxable year that
19includes the day on which the person becomes ineligible for tax benefits; or
20succeeding taxable years and that person may not carry over unused credits from
21previous years to offset tax under this chapter for the taxable year that includes the
22day on which certification is revoked; the taxable year that includes the day on which
23the person becomes ineligible for tax benefits; or succeeding taxable years.
SB148,263 24Section 263. 71.47 (1dx) (d) of the statutes is amended to read:
SB148,88,10
171.47 (1dx) (d) Carry-over precluded. If a person who is entitled under s.
2235.395 (3) or
s. 238.395 (3), 2013 stats., or s. 560.795 (3), 2009 stats., to claim tax
3benefits or certified under s. 235.365 (3), 235.397 (4), 235.398 (3), or 235.3995 (4) or
4s. 238.365 (3), 2013 stats., s. 238.397 (4), 2013 stats., s. 238.398 (3), 2013 stats., or
5s. 238.3995 (4), 2013 stats., or s. 560.765 (3), 2009 stats., s. 560.797 (4), 2009 stats.,
6s. 560.798 (3), 2009 stats., or s. 560.7995 (4), 2009 stats., for tax benefits ceases
7business operations in the development zone during any of the taxable years that
8that zone exists, that person may not carry over to any taxable year following the
9year during which operations cease any unused credits from the taxable year during
10which operations cease or from previous taxable years.
SB148,264 11Section 264. 71.47 (1dy) (a) of the statutes is amended to read:
SB148,88,1512 71.47 (1dy) (a) Definition. In this subsection, "claimant" means a person who
13files a claim under this subsection and is certified under s. 235.301 (2) or s. 238.301
14(2), 2013 stats., or s. 560.701 (2), 2009 stats., and authorized to claim tax benefits
15under s. 235.303 or s. 238.303, 2013 stats., or s. 560.703, 2009 stats.
SB148,265 16Section 265. 71.47 (1dy) (b) of the statutes is amended to read:
SB148,88,2217 71.47 (1dy) (b) Filing claims. Subject to the limitations under this subsection
18and ss. 235.301 to 235.306 or ss. 238.301 to 238.306 , 2013 stats., or s. 560.701 to
19560.706, 2009 stats., for taxable years beginning after December 31, 2008, a claimant
20may claim as a credit against the tax imposed under s. 71.43, up to the amount of the
21tax, the amount authorized for the claimant under s. 235.303 or s. 238.303, 2013
22stats.,
or s. 560.703, 2009 stats.
SB148,266 23Section 266. 71.47 (1dy) (c) 1. of the statutes is amended to read:
SB148,89,324 71.47 (1dy) (c) 1. No credit may be allowed under this subsection unless the
25claimant includes with the claimant's return a copy of the claimant's certification

1under s. 235.301 (2) or s. 238.301 (2), 2013 stats., or s. 560.701 (2), 2009 stats., and
2a copy of the claimant's notice of eligibility to receive tax benefits under s. 235.303
3(3) or
s. 238.303 (3), 2013 stats., or s. 560.703 (3), 2009 stats.
SB148,267 4Section 267. 71.47 (1dy) (c) 2. of the statutes is amended to read:
SB148,89,135 71.47 (1dy) (c) 2. Partnerships, limited liability companies, and tax-option
6corporations may not claim the credit under this subsection, but the eligibility for,
7and the amount of, the credit are based on their authorization to claim tax benefits
8under s. 235.303 or s. 238.303, 2013 stats., or s. 560.703, 2009 stats. A partnership,
9limited liability company, or tax-option corporation shall compute the amount of
10credit that each of its partners, members, or shareholders may claim and shall
11provide that information to each of them. Partners, members of limited liability
12companies, and shareholders of tax-option corporations may claim the credit in
13proportion to their ownership interests.
SB148,268 14Section 268. 71.47 (1dy) (d) 2. of the statutes is amended to read:
SB148,89,2415 71.47 (1dy) (d) 2. If a claimant's certification is revoked under s. 235.305 or s.
16238.305, 2013 stats., or s. 560.705, 2009 stats., or if a claimant becomes ineligible for
17tax benefits under s. 235.302 or s. 238.302, 2013 stats., or s. 560.702, 2009 stats., the
18claimant may not claim credits under this subsection for the taxable year that
19includes the day on which the certification is revoked; the taxable year that includes
20the day on which the claimant becomes ineligible for tax benefits; or succeeding
21taxable years and the claimant may not carry over unused credits from previous
22years to offset the tax imposed under s. 71.43 for the taxable year that includes the
23day on which certification is revoked; the taxable year that includes the day on which
24the claimant becomes ineligible for tax benefits; or succeeding taxable years.
SB148,269 25Section 269. 71.47 (3g) (a) (intro.) of the statutes is amended to read:
SB148,90,6
171.47 (3g) (a) (intro.) Subject to the limitations under this subsection and ss.
273.03 (35m) and 235.23 and s. 238.23, 2013 stats., and s. 560.96, 2009 stats., a
3business that is certified under s. 235.23 (3) or s. 238.23 (3), 2013 stats., or s. 560.96
4(3), 2009 stats., may claim as a credit against the taxes imposed under s. 71.43 an
5amount equal to the sum of the following, as established under s. 235.23 (3) (c) or s.
6238.23 (3) (c), 2013 stats., or s. 560.96 (3) (c), 2009 stats.:
SB148,270 7Section 270. 71.47 (3g) (b) of the statutes is amended to read:
SB148,90,108 71.47 (3g) (b) The department of revenue shall notify the department of
9commerce or the Wisconsin Economic Development Corporation
Forward Wisconsin
10Development Authority
of all claims under this subsection.
SB148,271 11Section 271. 71.47 (3g) (e) 2. of the statutes is amended to read:
SB148,90,1512 71.47 (3g) (e) 2. The investments that relate to the amount described under par.
13(a) 2. for which a claimant makes a claim under this subsection must be retained for
14use in the technology zone for the period during which the claimant's business is
15certified under s. 235.23 (3) or s. 238.23 (3), 2013 stats., or s. 560.96 (3), 2009 stats.
SB148,272 16Section 272. 71.47 (3g) (f) 1. of the statutes is amended to read:
SB148,90,2017 71.47 (3g) (f) 1. A copy of the verification that the claimant's business is
18certified under 235.23 (3) or s. 238.23 (3), 2013 stats., or s. 560.96 (3), 2009 stats., and
19that the business has entered into an agreement under s. 235.23 (3) (d) or s. 238.23
20(3) (d), 2013 stats., or s. 560.96 (3) (d), 2009 stats.
SB148,273 21Section 273. 71.47 (3g) (f) 2. of the statutes is amended to read:
SB148,90,2522 71.47 (3g) (f) 2. A statement from the department of commerce or the Wisconsin
23Economic Development Corporation or the Forward Wisconsin Development
24Authority
verifying the purchase price of the investment described under par. (a) 2.
25and verifying that the investment fulfills the requirement under par. (e) 2.
SB148,274
1Section 274. 71.47 (3q) (a) 1. of the statutes is amended to read:
SB148,91,32 71.47 (3q) (a) 1. "Claimant" means a person certified to receive tax benefits
3under s. 235.16 (2) or s. 238.16 (2), 2013 stats., or s. 560.2055 (2), 2009 stats.
SB148,275 4Section 275. 71.47 (3q) (a) 2. of the statutes is amended to read:
SB148,91,105 71.47 (3q) (a) 2. "Eligible employee" means, for taxable years beginning before
6January 1, 2011, an eligible employee under s. 560.2055 (1) (b), 2009 stats., who
7satisfies the wage requirements under s. 560.2055 (3) (a) or (b), 2009 stats., or, for
8taxable years beginning after December 31, 2010, an eligible employee under s.
9235.16 (1) (b) or
s. 238.16 (1) (b), 2013 stats., who satisfies the wage requirements
10under s. 235.16 (3) (a) or (b) or s. 238.16 (3) (a) or (b), 2013 stats.
SB148,276 11Section 276. 71.47 (3q) (b) (intro.) of the statutes is amended to read:
SB148,91,1512 71.47 (3q) (b) Filing claims. (intro.) Subject to the limitations provided in this
13subsection and s. 235.16 or s. 238.16, 2013 stats., or s. 560.2055, 2009 stats., for
14taxable years beginning after December 31, 2009, a claimant may claim as a credit
15against the taxes imposed under s. 71.43 any of the following:
SB148,277 16Section 277. 71.47 (3q) (b) 1. of the statutes is amended to read:
SB148,91,1917 71.47 (3q) (b) 1. The amount of wages that the claimant paid to an eligible
18employee in the taxable year, not to exceed 10 percent of such wages, as determined
19under s. 235.16 or s. 238.16, 2013 stats., or s. 560.2055, 2009 stats.
SB148,278 20Section 278. 71.47 (3q) (b) 2. of the statutes is amended to read:
SB148,91,2421 71.47 (3q) (b) 2. The amount of the costs incurred by the claimant in the taxable
22year, as determined under s. 235.16 or s. 238.16, 2013 stats., or s. 560.2055, 2009
23stats., to undertake the training activities described under s. 235.16 (3) (c) or s.
24238.16 (3) (c), 2013 stats., or s. 560.2055 (3) (c), 2009 stats.
SB148,279 25Section 279. 71.47 (3q) (c) 2. of the statutes is amended to read:
SB148,92,4
171.47 (3q) (c) 2. No credit may be allowed under this subsection unless the
2claimant includes with the claimant's return a copy of the claimant's certification for
3tax benefits under s. 235.16 (2) or s. 238.16 (2) , 2013 stats., or s. 560.2055 (2), 2009
4stats.
SB148,280 5Section 280. 71.47 (3q) (c) 3. of the statutes is amended to read:
SB148,92,106 71.47 (3q) (c) 3. The maximum amount of credits that may be awarded under
7this subsection and ss. 71.07 (3q) and 71.28 (3q) for the period beginning on January
81, 2010, and ending on June 30, 2013, is $14,500,000, not including the amount of
9any credits reallocated under s. 235.15 (3) (d) or s. 238.15 (3) (d), 2013 stats., or s.
10560.205 (3) (d), 2009 stats.
SB148,281 11Section 281. 71.47 (3w) (a) 2. of the statutes is amended to read:
SB148,92,1412 71.47 (3w) (a) 2. "Claimant" means a person who is certified to claim tax
13benefits under s. 235.399 (5) or s. 238.399 (5), 2013 stats., or s. 560.799 (5), 2009
14stats., and who files a claim under this subsection.
SB148,282 15Section 282. 71.47 (3w) (a) 3. of the statutes is amended to read:
SB148,92,1816 71.47 (3w) (a) 3. "Full-time employee" means a full-time employee, as defined
17in s. 235.399 (1) (am) or s. 238.399 (1) (am), 2013 stats., or s. 560.799 (1) (am), 2009
18stats.
SB148,283 19Section 283. 71.47 (3w) (a) 4. of the statutes is amended to read:
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