SB468,99 21Section 99. 71.07 (2dm) (k) of the statutes is amended to read:
SB468,38,522 71.07 (2dm) (k) If a person who is entitled under s. 555.395 (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. 555.395 (5), 555.398 (3), or 555.3995 (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.
SB468,100 6Section 100. 71.07 (2dx) (a) 2. of the statutes is amended to read:
SB468,38,137 71.07 (2dx) (a) 2. "Development zone" means a development zone under s.
8555.30 or
s. 238.30, 2013 stats., or s. 560.70, 2009 stats., a development opportunity
9zone under s. 555.395 or s. 238.395, 2013 stats., or s. 560.795, 2009 stats., an
10enterprise development zone under s. 555.397 or s. 238.397, 2013 stats., or s.
11560.797, 2009 stats., an agricultural development zone under s. 555.398 or s.
12238.398, 2013 stats., or s. 560.798, 2009 stats., or an airport development zone under
13s. 555.3995 or s. 238.3995, 2013 stats., or s. 560.7995, 2009 stats.
SB468,101 14Section 101. 71.07 (2dx) (a) 4. of the statutes is amended to read:
SB468,38,1615 71.07 (2dx) (a) 4. "Full-time job" has the meaning given in s. 238.30 555.30
16(2m).
SB468,102 17Section 102. 71.07 (2dx) (b) (intro.), 2. and 3. of the statutes are amended to
18read:
SB468,39,219 71.07 (2dx) (b) Credit. (intro.) Except as provided in pars. (be) and (bg) and
20in s. 73.03 (35), and subject to s. 555.385 or s. 238.385, 2013 stats., or s. 560.785, 2009
21stats., for any taxable year for which the person is entitled under s. 555.395 (3) or s.
22238.395 (3), 2013 stats., or s. 560.795 (3), 2009 stats., to claim tax benefits or certified
23under s. 555.365 (3). 555.397 (4), 555.398 (3), or 555.3995 or s. 238.365 (3), 2013
24stats., s.
238.397 (4), 2013 stats., s. 238.398 (3), 2013 stats., or s. 238.3995 (4), 2013
25stats.,
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:
SB468,39,73 2. The amount determined by multiplying the amount determined under s.
4555.385 (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.
SB468,39,128 3. The amount determined by multiplying the amount determined under s.
9555.385 (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.
SB468,103 13Section 103. 71.07 (2dx) (b) 4. and 5. of the statutes, as affected by 2015
14Wisconsin Act 55
, are amended to read:
SB468,39,2115 71.07 (2dx) (b) 4. The amount determined by multiplying the amount
16determined under s. 555.385 (1) (bm) or s. 238.385 (1) (bm), 2013 stats., or s. 560.785
17(1) (bm), 2009 stats., by the number of full-time jobs retained, as provided in the
18rules
under s. 555.385 or s. 238.385, 2013 stats., or s. 560.785, 2009 stats., in an
19enterprise development zone under s. 555.397 or s. 238.397, 2013 stats., or s.
20560.797, 2009 stats., and for which significant capital investment was made and by
21then subtracting the subsidies paid under s. 49.147 (3) (a) for those jobs.
SB468,40,222 5. The amount determined by multiplying the amount determined under s.
23555.385 (1) (c) or
s. 238.385 (1) (c), 2013 stats., or s. 560.785 (1) (c), 2009 stats., by the
24number of full-time jobs retained, as provided in the rules under s. 555.385 or s.
25238.385, 2013 stats., or s. 560.785, 2009 stats., in a development zone and not filled

1by a member of a targeted group and by then subtracting the subsidies paid under
2s. 49.147 (3) (a) for those jobs.
SB468,104 3Section 104. 71.07 (2dx) (be) of the statutes is amended to read:
SB468,40,94 71.07 (2dx) (be) Offset. A claimant in a development zone under s. 555.395 (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.
SB468,105 10Section 105. 71.07 (2dx) (bg) of the statutes is amended to read:
SB468,40,2211 71.07 (2dx) (bg) Other entities. For claimants in a development zone under s.
12555.395 (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.
SB468,106 23Section 106. 71.07 (2dx) (c) of the statutes is amended to read:
SB468,41,1124 71.07 (2dx) (c) Credit precluded. If the certification of a person for tax benefits
25under s. 555.365 (3), 555.397 (4), 555.398 (3), or 555.3995 (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. 555.395 (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.
SB468,107 12Section 107. 71.07 (2dx) (d) of the statutes is amended to read:
SB468,41,2213 71.07 (2dx) (d) Carry-over precluded. If a person who is entitled under s.
14555.395 (3) or
s. 238.395 (3), 2013 stats., or s. 560.795 (3), 2009 stats., to claim tax
15benefits or certified under s. 555.365 (3), 555.397 (4), 555.398 (3), or 555.3995 (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.
SB468,108 23Section 108. 71.07 (2dy) (a) of the statutes is amended to read:
SB468,42,224 71.07 (2dy) (a) Definition. In this subsection, "claimant" means a person who
25files a claim under this subsection and is certified under s. 555.301 (2) or s. 238.301

1(2), 2013 stats., or s. 560.701 (2), 2009 stats., and authorized to claim tax benefits
2under s. 555.303 or s. 238.303, 2013 stats., or s. 560.703, 2009 stats.
SB468,109 3Section 109. 71.07 (2dy) (b) of the statutes is amended to read:
SB468,42,94 71.07 (2dy) (b) Filing claims. Subject to the limitations under this subsection
5and ss. 555.301 to 555.306 or ss. 238.301 to 238.306 , 2013 stats., or ss. 560.701 to
6560.706, 2009 stats., for taxable years beginning after December 31, 2008, a claimant
7may claim as a credit against the tax imposed under s. 71.02 or 71.08, up to the
8amount of the tax, the amount authorized for the claimant under s. 555.303 or s.
9238.303, 2013 stats., or s. 560.703, 2009 stats.
SB468,110 10Section 110. 71.07 (2dy) (c) 1. of the statutes is amended to read:
SB468,42,1511 71.07 (2dy) (c) 1. No credit may be allowed under this subsection unless the
12claimant includes with the claimant's return a copy of the claimant's certification
13under s. 555.301 (2) or s. 238.301 (2), 2013 stats., or s. 560.701 (2), 2009 stats., and
14a copy of the claimant's notice of eligibility to receive tax benefits under s. 555.303
15(3) or
s. 238.303 (3), 2013 stats., or s. 560.703 (3), 2009 stats.
SB468,111 16Section 111. 71.07 (2dy) (c) 2. of the statutes is amended to read:
SB468,42,2517 71.07 (2dy) (c) 2. Partnerships, limited liability companies, and tax-option
18corporations may not claim the credit under this subsection, but the eligibility for,
19and the amount of, the credit are based on their authorization to claim tax benefits
20under s. 555.303 or s. 238.303, 2013 stats., or s. 560.703, 2009 stats. A partnership,
21limited liability company, or tax-option corporation shall compute the amount of
22credit that each of its partners, members, or shareholders may claim and shall
23provide that information to each of them. Partners, members of limited liability
24companies, and shareholders of tax-option corporations may claim the credit in
25proportion to their ownership interests.
SB468,112
1Section 112. 71.07 (2dy) (d) 2. of the statutes is amended to read:
SB468,43,122 71.07 (2dy) (d) 2. If a claimant's certification is revoked under s. 555.305 or s.
3238.305, 2013 stats., or s. 560.705, 2009 stats., or if a claimant becomes ineligible for
4tax benefits under s. 555.302 or s. 238.302, 2013 stats., or s. 560.702, 2009 stats., the
5claimant may not claim credits under this subsection for the taxable year that
6includes the day on which the certification is revoked; the taxable year that includes
7the day on which the claimant becomes ineligible for tax benefits; or succeeding
8taxable years and the claimant may not carry over unused credits from previous
9years to offset the tax imposed under s. 71.02 or 71.08 for the taxable year that
10includes the day on which certification is revoked; the taxable year that includes the
11day on which the claimant becomes ineligible for tax benefits; or succeeding taxable
12years.
SB468,113 13Section 113. 71.07 (3g) (a) (intro.) of the statutes is amended to read:
SB468,43,1914 71.07 (3g) (a) (intro.) Subject to the limitations under this subsection and ss.
1573.03 (35m) and 555.23 and s. 238.23, 2013 stats., and s. 560.96, 2009 stats., a
16business that is certified under s. 555.23 (3) or s. 238.23 (3), 2013 stats., or s. 560.96
17(3), 2009 stats., may claim as a credit against the taxes imposed under s. 71.02 an
18amount equal to the sum of the following, as established under s. 555.23 (3) (c) or s.
19238.23 (3) (c), 2013 stats., or s. 560.96 (3) (c), 2009 stats.:
SB468,114 20Section 114. 71.07 (3g) (b) of the statutes is amended to read:
SB468,43,2321 71.07 (3g) (b) The department of revenue shall notify the department of
22commerce or the Wisconsin Economic Development Corporation
department of
23economic opportunity
of all claims under this subsection.
SB468,115 24Section 115. 71.07 (3g) (e) 2. of the statutes is amended to read:
SB468,44,4
171.07 (3g) (e) 2. The investments that relate to the amount described under par.
2(a) 2. for which a claimant makes a claim under this subsection must be retained for
3use in the technology zone for the period during which the claimant's business is
4certified under s. 555.23 (3) or s. 238.23 (3), 2013 stats., or s. 560.96 (3), 2009 stats.
SB468,116 5Section 116. 71.07 (3g) (f) 1. of the statutes is amended to read:
SB468,44,96 71.07 (3g) (f) 1. A copy of the verification that the claimant's business is
7certified under s. 555.23 (3) or s. 238.23 (3), 2013 stats., or s. 560.96 (3), 2009 stats.,
8and that the business has entered into an agreement under s. 555.23 (3) (d) or s.
9238.23 (3) (d), 2013 stats., or s. 560.96 (3) (d), 2009 stats.
SB468,117 10Section 117. 71.07 (3g) (f) 2. of the statutes is amended to read:
SB468,44,1411 71.07 (3g) (f) 2. A statement from the department of commerce or the Wisconsin
12Economic Development Corporation or the department of economic opportunity
13verifying the purchase price of the investment described under par. (a) 2. and
14verifying that the investment fulfills the requirement under par. (e) 2.
SB468,118 15Section 118. 71.07 (3q) (a) 1. of the statutes is amended to read:
SB468,44,1716 71.07 (3q) (a) 1. "Claimant" means a person certified to receive tax benefits
17under s. 555.16 (2) or s. 238.16 (2), 2013 stats., or s. 560.2055 (2), 2009 stats.
SB468,119 18Section 119. 71.07 (3q) (a) 2. of the statutes is amended to read:
SB468,44,2419 71.07 (3q) (a) 2. "Eligible employee" means, for taxable years beginning before
20January 1, 2011, an eligible employee under s. 560.2055 (1) (b), 2009 stats., who
21satisfies the wage requirements under s. 560.2055 (3) (a) or (b), 2009 stats., or, for
22taxable years beginning after December 31, 2010, an eligible employee under s.
23238.16 555.16 (1) (b) who satisfies the wage requirements under s. 238.16 555.16 (3)
24(a) or (b).
SB468,120 25Section 120. 71.07 (3q) (b) (intro.) of the statutes is amended to read:
SB468,45,4
171.07 (3q) (b) Filing claims. (intro.) Subject to the limitations provided in this
2subsection and s. 555.16 or s. 238.16, 2013 stats., or s. 560.2055, 2009 stats., for
3taxable years beginning after December 31, 2009, a claimant may claim as a credit
4against the taxes imposed under ss. 71.02 and 71.08 any of the following:
SB468,121 5Section 121. 71.07 (3q) (b) 1. of the statutes is amended to read:
SB468,45,106 71.07 (3q) (b) 1. The amount of wages that the claimant paid to an eligible
7employee in the taxable year, not to exceed 10 percent of such wages, as determined
8by the department of economic opportunity under s. 555.16 or the Wisconsin
9Economic Development Corporation under s. 238.16, 2013 stats., or the department
10of commerce under s. 560.2055, 2009 stats.
SB468,122 11Section 122. 71.07 (3q) (b) 2. of the statutes is amended to read:
SB468,45,1512 71.07 (3q) (b) 2. The amount of the costs incurred by the claimant in the taxable
13year, as determined under s. 555.16 or s. 238.16, 2013 stats., or s. 560.2055, 2009
14stats., to undertake the training activities described under s. 555.16 (3) (c) or s.
15238.16 (3) (c), 2013 stats., or s. 560.2055 (3) (c), 2009 stats.
SB468,123 16Section 123. 71.07 (3q) (c) 2. of the statutes is amended to read:
SB468,45,2017 71.07 (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. 555.16 (2) or s. 238.16 (2) , 2013 stats., or s. 560.2055 (2), 2009
20stats.
SB468,124 21Section 124. 71.07 (3q) (c) 3. of the statutes is amended to read:
SB468,46,222 71.07 (3q) (c) 3. The maximum amount of credits that may be awarded under
23this subsection and ss. 71.28 (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 s. 238.15 (3) (d), 2013 stats., or s. 560.205 (3) (d), 2009
2stats.
SB468,125 3Section 125. 71.07 (3w) (a) 2. of the statutes is amended to read:
SB468,46,64 71.07 (3w) (a) 2. "Claimant" means a person who is certified to claim tax
5benefits under s. 555.399 (5) or s. 238.399 (5), 2013 stats., or s. 560.799 (5), 2009
6stats., and who files a claim under this subsection.
SB468,126 7Section 126. 71.07 (3w) (a) 3. of the statutes is amended to read:
SB468,46,108 71.07 (3w) (a) 3. "Full-time employee" means a full-time employee, as defined
9in s. 555.399 (1) (am) or s. 238.399 (1) (am), 2013 stats., or s. 560.799 (1) (am), 2009
10stats.
SB468,127 11Section 127. 71.07 (3w) (a) 4. of the statutes is amended to read:
SB468,46,1312 71.07 (3w) (a) 4. "Enterprise zone" means a zone designated under s. 555.399
13or
s. 238.399, 2013 stats., or s. 560.799, 2009 stats.
SB468,128 14Section 128. 71.07 (3w) (a) 5d. of the statutes is amended to read:
SB468,46,1715 71.07 (3w) (a) 5d. "Tier I county or municipality" means a tier I county or
16municipality, as determined under s. 555.399 or s. 238.399, 2013 stats., or s. 560.799,
172009 stats.
SB468,129 18Section 129. 71.07 (3w) (a) 5e. of the statutes is amended to read:
SB468,46,2119 71.07 (3w) (a) 5e. "Tier II county or municipality" means a tier II county or
20municipality, as determined under s. 555.399 or s. 238.399, 2013 stats., or s. 560.799,
212009 stats.
SB468,130 22Section 130. 71.07 (3w) (b) (intro.) of the statutes is amended to read:
SB468,47,223 71.07 (3w) (b) Filing claims; payroll. (intro.) Subject to the limitations
24provided in this subsection and s. 555.399 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:
SB468,131 3Section 131. 71.07 (3w) (b) 5. of the statutes is amended to read:
SB468,47,64 71.07 (3w) (b) 5. Multiply the amount determined under subd. 4. by the
5percentage determined by under s. 555.399 or s. 238.399 , 2013 stats., or s. 560.799,
62009 stats., not to exceed 7 percent.
SB468,132 7Section 132. 71.07 (3w) (bm) 1. of the statutes is amended to read:
SB468,47,188 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. 555.399 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. 555.399 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.
SB468,133 19Section 133. 71.07 (3w) (bm) 2. of the statutes is amended to read:
SB468,48,920 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. 555.399 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. 555.399 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.
SB468,134 10Section 134. 71.07 (3w) (bm) 3. of the statutes is amended to read:
SB468,48,1711 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. 555.399 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. 555.399 (5m) or s. 238.399 (5m), 2013 stats., or s. 560.799
17(5m), 2009 stats.
SB468,135 18Section 135. 71.07 (3w) (bm) 4. of the statutes is amended to read:
SB468,49,319 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. 555.399 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. 555.399

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.
SB468,136 4Section 136. 71.07 (3w) (c) 3. of the statutes is amended to read:
SB468,49,85 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. 555.399 (5) or (5m) or s. 238.399 (5) or (5m), 2013 stats., or s.
8560.799 (5) or (5m), 2009 stats.
SB468,137 9Section 137. 71.07 (3w) (d) of the statutes is amended to read:
SB468,49,1410 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 department of economic opportunity.
SB468,138 15Section 138. 71.07 (3y) (a) 1. of the statutes, as created by 2015 Wisconsin Act
1655
, is amended to read:
SB468,49,1817 71.07 (3y) (a) 1. "Claimant" means a person certified to receive tax benefits
18under s. 238.308 555.308.
SB468,139 19Section 139. 71.07 (3y) (a) 2. of the statutes, as created by 2015 Wisconsin Act
2055
, is amended to read:
SB468,49,2221 71.07 (3y) (a) 2. "Eligible employee" has the meaning given in s. 238.308
22555.308 (1) (a).
SB468,140 23Section 140. 71.07 (3y) (b) (intro.) of the statutes, as created by 2015 Wisconsin
24Act 55
, is amended to read:
SB468,50,4
171.07 (3y) (b) Filing claims. (intro.) Subject to the limitations provided in this
2subsection and s. 238.308 555.308, for taxable years beginning after December 31,
32015, a claimant may claim as a credit against the tax imposed under ss. 71.02 and
471.08 all of the following:
SB468,141 5Section 141. 71.07 (3y) (b) 1. of the statutes, as created by 2015 Wisconsin Act
655
, is amended to read:
SB468,50,107 71.07 (3y) (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 Wisconsin Economic Development Corporation department of economic
10opportunity
under s. 238.308 555.308.
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