SB21,2144 16Section 2144. 71.07 (2dx) (b) (intro.), 2., 3., 4. and 5. of the statutes are
17amended to read:
SB21,851,218 71.07 (2dx) (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 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:
SB21,851,73 2. The amount determined by multiplying the amount determined under s.
4235.385 (1) (b) or
s. 238.385 (1) (b), 2013 stats., or s. 560.785 (1) (b), 2009 stats., by
5the number of full-time jobs created in a development zone and filled by a member
6of a targeted group and by then subtracting the subsidies paid under s. 49.147 (3) (a)
7for those jobs.
SB21,851,128 3. The amount determined by multiplying the amount determined under s.
9235.385 (1) (c) or
s. 238.385 (1) (c), 2013 stats., or s. 560.785 (1) (c), 2009 stats., by the
10number of full-time jobs created in a development zone and not filled by a member
11of a targeted group and by then subtracting the subsidies paid under s. 49.147 (3) (a)
12for those jobs.
SB21,851,2013 4. The amount determined by multiplying the amount determined under s.
14235.385 (1) (bm) or
s. 238.385 (1) (bm), 2013 stats., or s. 560.785 (1) (bm), 2009 stats.,
15by the number of full-time jobs retained, as provided in the rules under s. 235.385
16or
s. 238.385, 2013 stats., or s. 560.785, 2009 stats., excluding jobs for which a credit
17has been claimed under sub. (2dj),
in an enterprise development zone under s.
18235.397 or
s. 238.397, 2013 stats., or s. 560.797, 2009 stats., and for which significant
19capital investment was made and by then subtracting the subsidies paid under s.
2049.147 (3) (a) for those jobs.
SB21,852,221 5. The amount determined by multiplying the amount determined under s.
22235.385 (1) (c) or
s. 238.385 (1) (c), 2013 stats., or s. 560.785 (1) (c), 2009 stats., by the
23number of full-time jobs retained, as provided in the rules under s. 235.385 or s.
24238.385, 2013 stats., or s. 560.785, 2009 stats., excluding jobs for which a credit has
25been claimed under sub. (2dj),
in a development zone and not filled by a member of

1a targeted group and by then subtracting the subsidies paid under s. 49.147 (3) (a)
2for those jobs.
SB21,2145 3Section 2145. 71.07 (2dx) (be) of the statutes is amended to read:
SB21,852,94 71.07 (2dx) (be) Offset. A claimant in a development zone under s. 235.395 (1)
5(e) or
s. 238.395 (1) (e), 2013 stats., or s. 560.795 (1) (e), 2009 stats., may offset any
6credits claimed under this subsection, including any credits carried over, against the
7amount of the tax otherwise due under this subchapter attributable to all of the
8claimant's income and against the tax attributable to income from directly related
9business operations of the claimant.
SB21,2146 10Section 2146. 71.07 (2dx) (bg) of the statutes is amended to read:
SB21,852,2211 71.07 (2dx) (bg) Other entities. For claimants in a development zone under s.
12235.395 (1) (e) or
s. 238.395 (1) (e), 2013 stats., or s. 560.795 (1) (e), 2009 stats.,
13partnerships, limited liability companies, and tax-option corporations may not
14claim the credit under this subsection, but the eligibility for, and amount of, that
15credit shall be determined on the basis of their economic activity, not that of their
16shareholders, partners, or members. The corporation, partnership, or company shall
17compute the amount of the credit that may be claimed by each of its shareholders,
18partners, or members and shall provide that information to each of its shareholders,
19partners, or members. Partners, members of limited liability companies, and
20shareholders of tax-option corporations may claim the credit based on the
21partnership's, company's, or corporation's activities in proportion to their ownership
22interest and may offset it against the tax attributable to their income.
SB21,2147 23Section 2147. 71.07 (2dx) (c) of the statutes is amended to read:
SB21,853,1124 71.07 (2dx) (c) Credit precluded. If the certification of a person for tax benefits
25under s. 235.365 (3), 235.397 (4), 235.398 (3), or 235.3995 (4) 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., is revoked, or if the person becomes ineligible
4for tax benefits under s. 235.395 (3) or s. 238.395 (3), 2013 stats., or s. 560.795 (3),
52009 stats., that person may not claim credits under this subsection for the taxable
6year that includes the day on which the certification is revoked; the taxable year that
7includes the day on which the person becomes ineligible for tax benefits; or
8succeeding taxable years and that person may not carry over unused credits from
9previous years to offset tax under this chapter for the taxable year that includes the
10day on which certification is revoked; the taxable year that includes the day on which
11the person becomes ineligible for tax benefits; or succeeding taxable years.
SB21,2148 12Section 2148. 71.07 (2dx) (d) of the statutes is amended to read:
SB21,853,2213 71.07 (2dx) (d) Carry-over precluded. If a person who is entitled under s.
14235.395 (3) or
s. 238.395 (3), 2013 stats., or s. 560.795 (3), 2009 stats., to claim tax
15benefits or certified under s. 235.365 (3), 235.397 (4), 235.398 (4), or 235.3995 (4) or
16s. 238.365 (3), 2013 stats., s. 238.397 (4), 2013 stats., s. 238.398 (3), 2013 stats., or
17s. 238.3995 (4), 2013 stats., or s. 560.765 (3), 2009 stats., s. 560.797 (4), 2009 stats.,
18s. 560.798 (3), 2009 stats., or s. 560.7995 (4), 2009 stats., for tax benefits ceases
19business operations in the development zone during any of the taxable years that
20that zone exists, that person may not carry over to any taxable year following the
21year during which operations cease any unused credits from the taxable year during
22which operations cease or from previous taxable years.
SB21,2149 23Section 2149. 71.07 (2dx) (e) of the statutes is renumbered 71.07 (2dx) (e) 1.
24and amended to read:
SB21,854,5
171.07 (2dx) (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 (2dj) (c), as it
3applies to the credit under sub. (2dj), 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.
SB21,2150 6Section 2150. 71.07 (2dx) (e) 2. of the statutes is created to read:
SB21,854,157 71.07 (2dx) (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.
SB21,2151 16Section 2151. 71.07 (2dy) (a) of the statutes is amended to read:
SB21,854,2017 71.07 (2dy) (a) Definition. In this subsection, "claimant" means a person who
18files a claim under this subsection and is certified under s. 235.301 (2) or s. 238.301
19(2), 2013 stats., or s. 560.701 (2), 2009 stats., and authorized to claim tax benefits
20under s. 235.303 or s. 238.303, 2013 stats., or s. 560.703, 2009 stats.
SB21,2152 21Section 2152. 71.07 (2dy) (b) of the statutes is amended to read:
SB21,855,222 71.07 (2dy) (b) Filing claims. Subject to the limitations under this subsection
23and ss. 235.301 to 235.306 or ss. 238.301 to 238.306 , 2013 stats., or ss. 560.701 to
24560.706, 2009 stats., for taxable years beginning after December 31, 2008, and before
25January 1, 2016,
a claimant may claim as a credit against the tax imposed under s.

171.02 or 71.08, up to the amount of the tax, the amount authorized for the claimant
2under s. 235.303 or s. 238.303, 2013 stats., or s. 560.703, 2009 stats.
SB21,2153 3Section 2153. 71.07 (2dy) (c) 1. of the statutes is amended to read:
SB21,855,84 71.07 (2dy) (c) 1. No credit may be allowed under this subsection unless the
5claimant includes with the claimant's return a copy of the claimant's certification
6under s. 235.301 (2) or s. 238.301 (2), 2013 stats., or s. 560.701 (2), 2009 stats., and
7a copy of the claimant's notice of eligibility to receive tax benefits under s. 235.303
8(3) or
s. 238.303 (3), 2013 stats., or s. 560.703 (3), 2009 stats.
SB21,2154 9Section 2154. 71.07 (2dy) (c) 2. of the statutes is amended to read:
SB21,855,1810 71.07 (2dy) (c) 2. Partnerships, limited liability companies, and tax-option
11corporations may not claim the credit under this subsection, but the eligibility for,
12and the amount of, the credit are based on their authorization to claim tax benefits
13under s. 235.303 or s. 238.303, 2013 stats., or s. 560.703, 2009 stats. A partnership,
14limited liability company, or tax-option corporation shall compute the amount of
15credit that each of its partners, members, or shareholders may claim and shall
16provide that information to each of them. Partners, members of limited liability
17companies, and shareholders of tax-option corporations may claim the credit in
18proportion to their ownership interests.
SB21,2155 19Section 2155. 71.07 (2dy) (d) 2. of the statutes is amended to read:
SB21,856,520 71.07 (2dy) (d) 2. If a claimant's certification is revoked under s. 235.305 or s.
21238.305, 2013 stats., or s. 560.705, 2009 stats., or if a claimant becomes ineligible for
22tax benefits under s. 235.302 or s. 238.302, 2013 stats., or s. 560.702, 2009 stats., the
23claimant may not claim credits under this subsection for the taxable year that
24includes the day on which the certification is revoked; the taxable year that includes
25the day on which the claimant becomes ineligible for tax benefits; or succeeding

1taxable years and the claimant may not carry over unused credits from previous
2years to offset the tax imposed under s. 71.02 or 71.08 for the taxable year that
3includes the day on which certification is revoked; the taxable year that includes the
4day on which the claimant becomes ineligible for tax benefits; or succeeding taxable
5years.
SB21,2156 6Section 2156. 71.07 (2dy) (d) 4. of the statutes is created to read:
SB21,856,97 71.07 (2dy) (d) 4. Credits claimed under this subsection for taxable years
8beginning after December 31, 2008, and before January 1, 2016, may be carried
9forward for taxable years beginning after December 31, 2015.
SB21,2157 10Section 2157. 71.07 (3g) (a) (intro.) of the statutes is amended to read:
SB21,856,1611 71.07 (3g) (a) (intro.) Subject to the limitations under this subsection and ss.
1273.03 (35m) and 235.23 and s. 238.23, 2013 stats., and s. 560.96, 2009 stats., a
13business that is certified under s. 235.23 (3) or s. 238.23 (3), 2013 stats., or s. 560.96
14(3), 2009 stats., may claim as a credit against the taxes imposed under s. 71.02 an
15amount equal to the sum of the following, as established under s. 235.23 (3) (c) or s.
16238.23 (3) (c), 2013 stats., or s. 560.96 (3) (c), 2009 stats.:
SB21,2158 17Section 2158. 71.07 (3g) (b) of the statutes is amended to read:
SB21,856,2018 71.07 (3g) (b) The department of revenue shall notify the department of
19commerce or the Wisconsin Economic Development Corporation
Forward Wisconsin
20Development Authority
of all claims under this subsection.
SB21,2159 21Section 2159. 71.07 (3g) (e) 2. of the statutes is amended to read:
SB21,856,2522 71.07 (3g) (e) 2. The investments that relate to the amount described under par.
23(a) 2. for which a claimant makes a claim under this subsection must be retained for
24use in the technology zone for the period during which the claimant's business is
25certified under s. 235.23 (3) or s. 238.23 (3), 2013 stats., or s. 560.96 (3), 2009 stats.
SB21,2160
1Section 2160. 71.07 (3g) (f) 1. of the statutes is amended to read:
SB21,857,52 71.07 (3g) (f) 1. A copy of the verification that the claimant's business is
3certified under s. 235.23 (3) or s. 238.23 (3), 2013 stats., or s. 560.96 (3), 2009 stats.,
4and that the business has entered into an agreement under s. 235.23 (3) (d) or s.
5238.23 (3) (d), 2013 stats., or s. 560.96 (3) (d), 2009 stats.
SB21,2161 6Section 2161. 71.07 (3g) (f) 2. of the statutes is amended to read:
SB21,857,107 71.07 (3g) (f) 2. A statement from the department of commerce or the Wisconsin
8Economic Development Corporation or the Forward Wisconsin Development
9Authority
verifying the purchase price of the investment described under par. (a) 2.
10and verifying that the investment fulfills the requirement under par. (e) 2.
SB21,2162 11Section 2162. 71.07 (3q) (a) 1. of the statutes is amended to read:
SB21,857,1312 71.07 (3q) (a) 1. "Claimant" means a person certified to receive tax benefits
13under s. 235.16 (2) or s. 238.16 (2), 2013 stats., or s. 560.2055 (2), 2009 stats.
SB21,2163 14Section 2163. 71.07 (3q) (a) 2. of the statutes is amended to read:
SB21,857,2015 71.07 (3q) (a) 2. "Eligible employee" means, for taxable years beginning before
16January 1, 2011, an eligible employee under s. 560.2055 (1) (b), 2009 stats., who
17satisfies the wage requirements under s. 560.2055 (3) (a) or (b), 2009 stats., or, for
18taxable years beginning after December 31, 2010, an eligible employee under s.
19238.16 235.16 (1) (b) who satisfies the wage requirements under s. 238.16 235.16 (3)
20(a) or (b).
SB21,2164 21Section 2164. 71.07 (3q) (b) (intro.) of the statutes is amended to read:
SB21,858,222 71.07 (3q) (b) Filing claims. (intro.) Subject to the limitations provided in this
23subsection and s. 235.16 or s. 238.16, 2013 stats., or s. 560.2055, 2009 stats., for
24taxable years beginning after December 31, 2009, and before January 1, 2016, a

1claimant may claim as a credit against the taxes imposed under ss. 71.02 and 71.08
2any of the following:
SB21,2165 3Section 2165. 71.07 (3q) (b) 1. of the statutes is amended to read:
SB21,858,84 71.07 (3q) (b) 1. The amount of wages that the claimant paid to an eligible
5employee in the taxable year, not to exceed 10 percent of such wages, as determined
6by the Forward Wisconsin Development Authority under s. 235.16 or the Wisconsin
7Economic Development Corporation under s. 238.16, 2013 stats., or the department
8of commerce under s. 560.2055, 2009 stats.
SB21,2166 9Section 2166. 71.07 (3q) (b) 2. of the statutes is amended to read:
SB21,858,1310 71.07 (3q) (b) 2. The amount of the costs incurred by the claimant in the taxable
11year, as determined under s. 235.16 or s. 238.16, 2013 stats., or s. 560.2055, 2009
12stats., to undertake the training activities described under s. 235.16 (3) (c) or s.
13238.16 (3) (c), 2013 stats., or s. 560.2055 (3) (c), 2009 stats.
SB21,2167 14Section 2167. 71.07 (3q) (c) 2. of the statutes is amended to read:
SB21,858,1815 71.07 (3q) (c) 2. No credit may be allowed under this subsection unless the
16claimant includes with the claimant's return a copy of the claimant's certification for
17tax benefits under s. 235.16 (2) or s. 238.16 (2) , 2013 stats., or s. 560.2055 (2), 2009
18stats.
SB21,2168 19Section 2168. 71.07 (3q) (c) 3. of the statutes is amended to read:
SB21,858,2420 71.07 (3q) (c) 3. The maximum amount of credits that may be awarded under
21this subsection and ss. 71.28 (3q) and 71.47 (3q) for the period beginning on January
221, 2010, and ending on June 30, 2013, is $14,500,000, not including the amount of
23any credits reallocated under s. 238.15 (3) (d), 2013 stats., or s. 560.205 (3) (d), 2009
24stats.
SB21,2169 25Section 2169. 71.07 (3q) (d) 3. of the statutes is created to read:
SB21,859,3
171.07 (3q) (d) 3. Credits claimed under this subsection for taxable years
2beginning after December 31, 2008, and before January 1, 2016, may be carried
3forward for taxable years beginning after December 31, 2015.
SB21,2170 4Section 2170. 71.07 (3w) (a) 2. of the statutes is amended to read:
SB21,859,75 71.07 (3w) (a) 2. "Claimant" means a person who is certified to claim tax
6benefits under s. 235.399 (5) or s. 238.399 (5), 2013 stats., or s. 560.799 (5), 2009
7stats., and who files a claim under this subsection.
SB21,2171 8Section 2171. 71.07 (3w) (a) 3. of the statutes is amended to read:
SB21,859,119 71.07 (3w) (a) 3. "Full-time employee" means a full-time employee, as defined
10in s. 235.399 (1) (am) or s. 238.399 (1) (am), 2013 stats., or s. 560.799 (1) (am), 2009
11stats.
SB21,2172 12Section 2172. 71.07 (3w) (a) 4. of the statutes is amended to read:
SB21,859,1413 71.07 (3w) (a) 4. "Enterprise zone" means a zone designated under s. 235.399
14or
s. 238.399, 2013 stats., or s. 560.799, 2009 stats.
SB21,2173 15Section 2173. 71.07 (3w) (a) 5d. of the statutes is amended to read:
SB21,859,1816 71.07 (3w) (a) 5d. "Tier I county or municipality" means a tier I county or
17municipality, as determined under s. 235.399 or s. 238.399, 2013 stats., or s. 560.799,
182009 stats.
SB21,2174 19Section 2174. 71.07 (3w) (a) 5e. of the statutes is amended to read:
SB21,859,2220 71.07 (3w) (a) 5e. "Tier II county or municipality" means a tier II county or
21municipality, as determined under s. 235.399 or s. 238.399, 2013 stats., or s. 560.799,
222009 stats.
SB21,2175 23Section 2175. 71.07 (3w) (b) (intro.) of the statutes is amended to read:
SB21,860,224 71.07 (3w) (b) Filing claims; payroll. (intro.) Subject to the limitations
25provided 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. 71.02
2or 71.08 an amount calculated as follows:
SB21,2176 3Section 2176. 71.07 (3w) (b) 5. of the statutes is amended to read:
SB21,860,64 71.07 (3w) (b) 5. Multiply the amount determined under subd. 4. by the
5percentage determined by under s. 235.399 or s. 238.399 , 2013 stats., or s. 560.799,
62009 stats., not to exceed 7 percent.
SB21,2177 7Section 2177. 71.07 (3w) (bm) 1. of the statutes is amended to read:
SB21,860,188 71.07 (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. 71.02 or 71.08 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.
SB21,2178 19Section 2178. 71.07 (3w) (bm) 2. of the statutes is amended to read:
SB21,861,920 71.07 (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. 71.02 or 71.08 an amount equal to the percentage,
24as determined under s. 235.399 or s. 238.399, 2013 stats., or s. 560.799, 2009 stats.,
25not to exceed 7 percent, of the claimant's zone payroll paid in the taxable year to all

1of the claimant's full-time employees whose annual wages are greater than the
2amount determined by multiplying 2,080 by 150 percent of the federal minimum
3wage in a tier 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.
SB21,2179 10Section 2179. 71.07 (3w) (bm) 3. of the statutes is amended to read:
SB21,861,1711 71.07 (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. 71.02 or 71.08 up to 10 percent of the claimant's significant capital expenditures,
16as determined under s. 235.399 (5m) or s. 238.399 (5m), 2013 stats., or s. 560.799
17(5m), 2009 stats.
SB21,2180 18Section 2180. 71.07 (3w) (bm) 4. of the statutes is amended to read:
SB21,862,319 71.07 (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. 71.02 or 71.08, up to 1 percent of the amount that the claimant paid in the taxable
24year to purchase tangible personal property, items, property, or goods under s. 77.52
25(1) (b), (c), or (d), or services from Wisconsin vendors, as determined under s. 235.399

1(5) (e) or
s. 238.399 (5) (e), 2013 stats., or s. 560.799 (5) (e), 2009 stats., except that
2the claimant may not claim the credit under this subdivision and subd. 3. for the
3same expenditures.
SB21,2181 4Section 2181. 71.07 (3w) (c) 3. of the statutes is amended to read:
SB21,862,85 71.07 (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.
SB21,2182 9Section 2182. 71.07 (3w) (d) of the statutes is amended to read:
SB21,862,1510 71.07 (3w) (d) Administration. Section 71.28 (4) (g) and (h), as it applies to the
11credit under s. 71.28 (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
.
SB21,2183 16Section 2183. 71.07 (3y) of the statutes is created to read:
SB21,862,1717 71.07 (3y) Business development credit. (a) Definitions. In this subsection:
SB21,862,1818 1. "Claimant" means a person certified to receive tax benefits under s. 235.308.
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