SB468,153 9Section 153. 71.07 (5d) (a) 3. of the statutes is amended to read:
SB468,53,1110 71.07 (5d) (a) 3. "Qualified new business venture" means a business that is
11certified under s. 555.15 (1) or s. 238.15 (1), 2013 stats., or s. 560.205 (1), 2009 stats.
SB468,154 12Section 154. 71.07 (5d) (b) (intro.) of the statutes is amended to read:
SB468,53,1613 71.07 (5d) (b) Filing claims. (intro.) Subject to the limitations provided in this
14subsection and in s. 555.15 or s. 238.15, 2013 stats., or s. 560.205, 2009 stats., a
15claimant may claim as a credit against the tax imposed under s. 71.02 or 71.08, up
16to the amount of those taxes, the following:
SB468,155 17Section 155. 71.07 (5d) (b) 1. of the statutes is amended to read:
SB468,53,2318 71.07 (5d) (b) 1. For taxable years beginning before January 1, 2008, in each
19taxable year for 2 consecutive years, beginning with the taxable year as certified by
20the department of commerce or, the Wisconsin Economic Development Corporation,
21or the department of economic opportunity
, an amount equal to 12.5 percent of the
22claimant's bona fide angel investment made directly in a qualified new business
23venture.
SB468,156 24Section 156. 71.07 (5d) (b) 2. of the statutes is amended to read:
SB468,54,5
171.07 (5d) (b) 2. For taxable years beginning after December 31, 2007, for the
2taxable year certified by the department of commerce or , the Wisconsin Economic
3Development Corporation, or the department of economic opportunity, an amount
4equal to 25 percent of the claimant's bona fide angel investment made directly in a
5qualified new business venture.
SB468,157 6Section 157. 71.07 (5d) (c) 2. of the statutes is amended to read:
SB468,54,117 71.07 (5d) (c) 2. For taxable years beginning before January 1, 2008, the
8maximum amount of a claimant's investment that may be used as the basis for a
9credit under this subsection is $2,000,000 for each investment made directly in a
10business certified under s. 555.15 (1) or s. 238.15 (1), 2013 stats., or s. 560.205 (1),
112009 stats.
SB468,158 12Section 158. 71.07 (5d) (d) 1. of the statutes is amended to read:
SB468,54,1713 71.07 (5d) (d) 1. Except as provided under s. 238.15 555.15 (3) (d) (intro.), for
14investments made after December 31, 2007, if an investment for which a claimant
15claims a credit under par. (b) is held by the claimant for less than 3 years, the
16claimant shall pay to the department, in the manner prescribed by the department,
17the amount of the credit that the claimant received related to the investment.
SB468,159 18Section 159. 71.07 (9m) (c) (intro.) of the statutes is amended to read:
SB468,54,2319 71.07 (9m) (c) (intro.) No person may claim the credit under par. (a) 2m. unless
20the claimant includes with the claimant's return a copy of the claimant's certification
21under s. 238.17 555.17. For certification purposes under s. 238.17 555.17, the
22claimant shall provide to the Wisconsin Economic Development Corporation
23department of economic opportunity all of the following:
SB468,160 24Section 160. 71.26 (1) (be) of the statutes is amended to read:
SB468,55,4
171.26 (1) (be) Certain authorities. Income of the University of Wisconsin
2Hospitals and Clinics Authority, of the Fox River Navigational System Authority, of
3the Wisconsin Economic Development Corporation,
and of the Wisconsin Aerospace
4Authority.
SB468,161 5Section 161. 71.28 (1dm) (a) 1. of the statutes is amended to read:
SB468,55,106 71.28 (1dm) (a) 1. "Certified" means entitled under s. 555.395 (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. 555.395 (5), 555.398 (3), or 555.3995 (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.
SB468,162 11Section 162. 71.28 (1dm) (a) 3. of the statutes is amended to read:
SB468,55,1612 71.28 (1dm) (a) 3. "Development zone" means a development opportunity zone
13under s. 555.395 (1) (e) and (f) or 555.398 or s. 238.395 (1) (e) and (f), 2013 stats., or
14s. 238.398, 2013 stats., or s. 560.795 (1) (e) and (f), 2009 stats., or s. 560.798, 2009
15stats., or an airport development zone under s. 555.3995 or s. 238.3995, 2013 stats.,
16or s. 560.7995, 2009 stats.
SB468,163 17Section 163. 71.28 (1dm) (a) 4. of the statutes is amended to read:
SB468,56,218 71.28 (1dm) (a) 4. "Previously owned property" means real property that the
19claimant or a related person owned during the 2 years prior to the department of
20commerce or the Wisconsin Economic Development Corporation or the department
21of economic opportunity
designating the place where the property is located as a
22development zone and for which the claimant may not deduct a loss from the sale of
23the property to, or an exchange of the property with, the related person under section
24267 of the Internal Revenue Code, except that section 267 (b) of the Internal Revenue
25Code is modified so that if the claimant owns any part of the property, rather than

150% ownership, the claimant is subject to section 267 (a) (1) of the Internal Revenue
2Code for purposes of this subsection.
SB468,164 3Section 164. 71.28 (1dm) (f) 1. of the statutes is amended to read:
SB468,56,84 71.28 (1dm) (f) 1. A copy of the verification that the claimant may claim tax
5benefits under s. 555.395 (3) (a) 4. or s. 238.395 (3) (a) 4., 2013 stats., or s. 560.795
6(3) (a) 4., 2009 stats., or is certified under s. 555.395 (5), 555.398 (3), or 555.3995 (4)
7or
s. 238.395 (5), 2013 stats., s. 238.398 (3) , 2013 stats., or s. 238.3995 (4), 2013 stats.,
8or s. 560.795 (5), 2009 stats., s. 560.798 (3), 2009 stats., or s. 560.7995 (4), 2009 stats.
SB468,165 9Section 165. 71.28 (1dm) (f) 2. of the statutes is amended to read:
SB468,56,1310 71.28 (1dm) (f) 2. A statement from the department of commerce or the
11Wisconsin Economic Development Corporation or the department of economic
12opportunity
verifying the purchase price of the investment and verifying that the
13investment fulfills the requirements under par. (b).
SB468,166 14Section 166. 71.28 (1dm) (i) of the statutes is amended to read:
SB468,57,415 71.28 (1dm) (i) Partnerships, limited liability companies, and tax-option
16corporations may not claim the credit under this subsection, but the eligibility for,
17and the amount of, that credit shall be determined on the basis of their economic
18activity, not that of their shareholders, partners, or members. The corporation,
19partnership, or limited liability company shall compute the amount of credit that
20may be claimed by each of its shareholders, partners, or members and provide that
21information to its shareholders, partners, or members. Partners, members of limited
22liability companies, and shareholders of tax-option corporations may claim the
23credit based on the partnership's, company's, or corporation's activities in proportion
24to their ownership interest and may offset it against the tax attributable to their
25income from the partnership's, company's, or corporation's business operations in the

1development zone; except that partners, members, and shareholders in a
2development zone under s. 555.395 (1) (e) or s. 238.395 (1) (e), 2013 stats., or s.
3560.795 (1) (e), 2009 stats., may offset the credit against the amount of the tax
4attributable to their income.
SB468,167 5Section 167. 71.28 (1dm) (j) of the statutes is amended to read:
SB468,57,186 71.28 (1dm) (j) If a person who is entitled under s. 555.395 (3) (a) 4. or s. 238.395
7(3) (a) 4., 2013 stats., or s. 560.795 (3) (a) 4., 2009 stats., to claim tax benefits becomes
8ineligible for such tax benefits, or if a person's certification under s. 555.395 (5),
9555.398 (3), or 555.3995 (4) or
s. 238.395 (5), 2013 stats., s. 238.398 (3), 2013 stats.,
10or s. 238.3995 (4), 2013 stats., or s. 560.795 (5), 2009 stats., s. 560.798 (3), 2009 stats.,
11or s. 560.7995 (4), 2009 stats., is revoked, that person may claim no credits under this
12subsection for the taxable year that includes the day on which the person becomes
13ineligible for tax benefits, the taxable year that includes the day on which the
14certification is revoked, or succeeding taxable years, and that person may carry over
15no unused credits from previous years to offset tax under this chapter for the taxable
16year that includes the day on which the person becomes ineligible for tax benefits,
17the taxable year that includes the day on which the certification is revoked, or
18succeeding taxable years.
SB468,168 19Section 168. 71.28 (1dm) (k) of the statutes is amended to read:
SB468,58,320 71.28 (1dm) (k) If a person who is entitled under s. 555.395 (3) (a) 4. or s.
21238.395 (3) (a) 4., 2013 stats., or s. 560.795 (3) (a) 4., 2009 stats., to claim tax benefits
22or certified under s. 555.395 (5), 555.398 (3), or 555.3995 (4) or s. 238.395 (5), 2013
23stats., s.
238.398 (3), 2013 stats., or s. 238.3995 (4), 2013 stats., or s. 560.795 (5), 2009
24stats., s. 560.798 (3), 2009 stats., or s. 560.7995 (4), 2009 stats., ceases business
25operations in the development zone during any of the taxable years that that zone

1exists, that person may not carry over to any taxable year following the year during
2which operations cease any unused credits from the taxable year during which
3operations cease or from previous taxable years.
SB468,169 4Section 169. 71.28 (1dx) (a) 2. of the statutes is amended to read:
SB468,58,115 71.28 (1dx) (a) 2. "Development zone" means a development zone under s.
6555.30 or
s. 238.30, 2013 stats., or s. 560.70, 2009 stats., a development opportunity
7zone under s. 555.395 or s. 238.395, 2013 stats., or s. 560.795, 2009 stats., an
8enterprise development zone under s. 555.397 or s. 238.397, 2013 stats., or s.
9560.797, 2009 stats., an agricultural development zone under s. 555.398 or s.
10238.398, 2013 stats., or s. 560.798, 2009 stats., or an airport development zone under
11s. 555.3995 or s. 238.3995, 2013 stats., or s. 560.7995, 2009 stats.
SB468,170 12Section 170. 71.28 (1dx) (a) 4. of the statutes is amended to read:
SB468,58,1413 71.28 (1dx) (a) 4. "Full-time job" has the meaning given in s. 238.30 555.30
14(2m).
SB468,171 15Section 171. 71.28 (1dx) (b) (intro.) of the statutes is amended to read:
SB468,58,2416 71.28 (1dx) (b) Credit. (intro.) Except as provided in pars. (be) and (bg) and
17in s. 73.03 (35), and subject to s. 555.385 or s. 238.385, 2013 stats., or s. 560.785, 2009
18stats., for any taxable year for which the person is entitled under s. 555.395 (3) or s.
19238.395 (3), 2013 stats., or s. 560.795 (3), 2009 stats., to claim tax benefits or certified
20under s. 555.365 (3), 555.397 (4), 555.398 (3), or 555.3995 (4) or s. 238.365 (3), 2013
21stats., s.
238.397 (4), 2013 stats., s. 238.398 (3), 2013 stats., or s. 238.3995 (4), 2013
22stats.,
or s. 560.765 (3), 2009 stats., s. 560.797 (4), 2009 stats., s. 560.798 (3), 2009
23stats., or s. 560.7995 (4), 2009 stats., any person may claim as a credit against the
24taxes otherwise due under this chapter the following amounts:
SB468,172 25Section 172. 71.28 (1dx) (b) 2. of the statutes is amended to read:
SB468,59,5
171.28 (1dx) (b) 2. The amount determined by multiplying the amount
2determined under s. 555.385 (1) (b) or s. 238.385 (1) (b), 2013 stats., or s. 560.785 (1)
3(b), 2009 stats., by the number of full-time jobs created in a development zone and
4filled by a member of a targeted group and by then subtracting the subsidies paid
5under s. 49.147 (3) (a) for those jobs.
SB468,173 6Section 173. 71.28 (1dx) (b) 3. of the statutes is amended to read:
SB468,59,117 71.28 (1dx) (b) 3. The amount determined by multiplying the amount
8determined under s. 555.385 (1) (c) or s. 238.385 (1) (c), 2013 stats., or s. 560.785 (1)
9(c), 2009 stats., by the number of full-time jobs created in a development zone and
10not filled by a member of a targeted group and by then subtracting the subsidies paid
11under s. 49.147 (3) (a) for those jobs.
SB468,174 12Section 174. 71.28 (1dx) (b) 4. of the statutes, as affected by 2015 Wisconsin
13Act 55
, is amended to read:
SB468,59,2014 71.28 (1dx) (b) 4. The amount determined by multiplying the amount
15determined under s. 555.385 (1) (bm) or s. 238.385 (1) (bm), 2013 stats., or s. 560.785
16(1) (bm), 2009 stats., by the number of full-time jobs retained, as provided in the
17rules
under s. 555.385 or s. 238.385, 2013 stats., or s. 560.785, 2009 stats., in an
18enterprise development zone under s. 555.397 or s. 238.397, 2013 stats., or s.
19560.797, 2009 stats., and for which significant capital investment was made and by
20then subtracting the subsidies paid under s. 49.147 (3) (a) for those jobs.
SB468,175 21Section 175. 71.28 (1dx) (b) 5. of the statutes, as affected by 2015 Wisconsin
22Act 55
, is amended to read:
SB468,60,323 71.28 (1dx) (b) 5. The amount determined by multiplying the amount
24determined under s. 555.385 (1) (c) or s. 238.385 (1) (c), 2013 stats., or s. 560.785 (1)
25(c), 2009 stats., by the number of full-time jobs retained, as provided in the rules

1under s. 555.385 or s. 238.385, 2013 stats., or s. 560.785, 2009 stats., in a
2development zone and not filled by a member of a targeted group and by then
3subtracting the subsidies paid under s. 49.147 (3) (a) for those jobs.
SB468,176 4Section 176. 71.28 (1dx) (be) of the statutes is amended to read:
SB468,60,105 71.28 (1dx) (be) Offset. A claimant in a development zone under s. 555.395 (1)
6(e) or
s. 238.395 (1) (e), 2013 stats., or s. 560.795 (1) (e), 2009 stats., may offset any
7credits claimed under this subsection, including any credits carried over, against the
8amount of the tax otherwise due under this subchapter attributable to all of the
9claimant's income and against the tax attributable to income from directly related
10business operations of the claimant.
SB468,177 11Section 177. 71.28 (1dx) (bg) of the statutes is amended to read:
SB468,60,2312 71.28 (1dx) (bg) Other entities. For claimants in a development zone under s.
13555.395 (1) (e) or
s. 238.395 (1) (e), 2013 stats., or s. 560.795 (1) (e), 2009 stats.,
14partnerships, limited liability companies, and tax-option corporations may not
15claim the credit under this subsection, but the eligibility for, and amount of, that
16credit shall be determined on the basis of their economic activity, not that of their
17shareholders, partners, or members. The corporation, partnership, or company shall
18compute the amount of the credit that may be claimed by each of its shareholders,
19partners, or members and shall provide that information to each of its shareholders,
20partners, or members. Partners, members of limited liability companies, and
21shareholders of tax-option corporations may claim the credit based on the
22partnership's, company's, or corporation's activities in proportion to their ownership
23interest and may offset it against the tax attributable to their income.
SB468,178 24Section 178. 71.28 (1dx) (c) of the statutes is amended to read:
SB468,61,13
171.28 (1dx) (c) Credit precluded. If the certification of a person for tax benefits
2under s. 555.365 (3), 555.397 (4), 555.398 (3), or 555.3995 (4) or s. 238.365 (3), 2013
3stats., s.
238.397 (4), 2013 stats., s. 238.398 (3), 2013 stats., or s. 238.3995 (4), 2013
4stats.,
or s. 560.765 (3), 2009 stats., s. 560.797 (4), 2009 stats., s. 560.798 (3), 2009
5stats., or s. 560.7995 (4), 2009 stats., is revoked, or if the person becomes ineligible
6for tax benefits under s. 555.395 (3) or s. 238.395 (3), 2013 stats., or s. 560.795 (3),
72009 stats., that person may not claim credits under this subsection for the taxable
8year that includes the day on which the certification is revoked; the taxable year that
9includes the day on which the person becomes ineligible for tax benefits; or
10succeeding taxable years and that person may not carry over unused credits from
11previous years to offset tax under this chapter for the taxable year that includes the
12day on which certification is revoked; the taxable year that includes the day on which
13the person becomes ineligible for tax benefits; or succeeding taxable years.
SB468,179 14Section 179. 71.28 (1dx) (d) of the statutes is amended to read:
SB468,61,2415 71.28 (1dx) (d) Carry-over precluded. If a person who is entitled under s.
16555.395 (3) or
s. 238.395 (3), 2013 stats., or s. 560.795 (3), 2009 stats., to claim tax
17benefits or certified under s. 555.365 (3), 555.397 (4), 555.398 (3), or 555.3995 (4) or
18s. 238.365 (3), 2013 stats., s. 238.397 (4), 2013 stats., s. 238.398 (3), 2013 stats., or
19s. 238.3995 (4), 2013 stats., or s. 560.765 (3), 2009 stats., s. 560.797 (4), 2009 stats.,
20s. 560.798 (3), 2009 stats., or s. 560.7995 (4), 2009 stats., for tax benefits ceases
21business operations in the development zone during any of the taxable years that
22that zone exists, that person may not carry over to any taxable year following the
23year during which operations cease any unused credits from the taxable year during
24which operations cease or from previous taxable years.
SB468,180 25Section 180. 71.28 (1dy) (a) of the statutes is amended to read:
SB468,62,4
171.28 (1dy) (a) Definition. In this subsection, "claimant" means a person who
2files a claim under this subsection and is certified under s. 555.301 (2) or s. 238.301
3(2), 2013 stats., or s. 560.701 (2), 2009 stats., and authorized to claim tax benefits
4under s. 555.303 or s. 238.303, 2013 stats., or s. 560.703, 2009 stats.
SB468,181 5Section 181. 71.28 (1dy) (b) of the statutes is amended to read:
SB468,62,116 71.28 (1dy) (b) Filing claims. Subject to the limitations under this subsection
7and ss. 555.301 to 555.306 or ss. 238.301 to 238.306 , 2013 stats., or s. ss. 560.701 to
8560.706, 2009 stats., for taxable years beginning after December 31, 2008, a claimant
9may claim as a credit against the tax imposed under s. 71.23, up to the amount of the
10tax, the amount authorized for the claimant under s. 555.303 or s. 238.303, 2013
11stats.,
or s. 560.703, 2009 stats.
SB468,182 12Section 182. 71.28 (1dy) (c) 1. of the statutes is amended to read:
SB468,62,1713 71.28 (1dy) (c) 1. No credit may be allowed under this subsection unless the
14claimant includes with the claimant's return a copy of the claimant's certification
15under s. 555.301 (2) or s. 238.301 (2), 2013 stats., or s. 560.701 (2), 2009 stats., and
16a copy of the claimant's notice of eligibility to receive tax benefits under s. 555.303
17(3) or
s. 238.303 (3), 2013 stats., or s. 560.703 (3), 2009 stats.
SB468,183 18Section 183. 71.28 (1dy) (c) 2. of the statutes is amended to read:
SB468,63,219 71.28 (1dy) (c) 2. Partnerships, limited liability companies, and tax-option
20corporations may not claim the credit under this subsection, but the eligibility for,
21and the amount of, the credit are based on their authorization to claim tax benefits
22under s. 555.303 or s. 238.303, 2013 stats., or s. 560.703, 2009 stats. A partnership,
23limited liability company, or tax-option corporation shall compute the amount of
24credit that each of its partners, members, or shareholders may claim and shall
25provide that information to each of them. Partners, members of limited liability

1companies, and shareholders of tax-option corporations may claim the credit in
2proportion to their ownership interests.
SB468,184 3Section 184. 71.28 (1dy) (d) 2. of the statutes is amended to read:
SB468,63,134 71.28 (1dy) (d) 2. If a claimant's certification is revoked under s. 555.305 or s.
5238.305, 2013 stats., or s. 560.705, 2009 stats., or if a claimant becomes ineligible for
6tax benefits under s. 555.302 or s. 238.302, 2013 stats., or s. 560.702, 2009 stats., the
7claimant may not claim credits under this subsection for the taxable year that
8includes the day on which the certification is revoked; the taxable year that includes
9the day on which the claimant becomes ineligible for tax benefits; or succeeding
10taxable years and the claimant may not carry over unused credits from previous
11years to offset the tax imposed under s. 71.23 for the taxable year that includes the
12day on which certification is revoked; the taxable year that includes the day on which
13the claimant becomes ineligible for tax benefits; or succeeding taxable years.
SB468,185 14Section 185. 71.28 (3g) (a) (intro.) of the statutes is amended to read:
SB468,63,2015 71.28 (3g) (a) (intro.) Subject to the limitations under this subsection and ss.
1673.03 (35m) and 555.23 and s. 238.23, 2013 stats., and s. 560.96, 2009 stats., a
17business that is certified under s. 555.23 (3) or s. 238.23 (3), 2013 stats., or s. 560.96
18(3), 2009 stats., may claim as a credit against the taxes imposed under s. 71.23 an
19amount equal to the sum of the following, as established under s. 555.23 (3) (c) or s.
20238.23 (3) (c), 2013 stats., or s. 560.96 (3) (c), 2009 stats.:
SB468,186 21Section 186. 71.28 (3g) (b) of the statutes is amended to read:
SB468,63,2422 71.28 (3g) (b) The department of revenue shall notify the department of
23commerce or the Wisconsin Economic Development Corporation
department of
24economic opportunity
of all claims under this subsection.
SB468,187 25Section 187. 71.28 (3g) (e) 2. of the statutes is amended to read:
SB468,64,4
171.28 (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.
SB468,188 5Section 188. 71.28 (3g) (f) 1. of the statutes is amended to read:
SB468,64,96 71.28 (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.
SB468,189 10Section 189. 71.28 (3g) (f) 2. of the statutes is amended to read:
SB468,64,1411 71.28 (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.
SB468,190 15Section 190. 71.28 (3q) (a) 1. of the statutes is amended to read:
SB468,64,1716 71.28 (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.
SB468,191 18Section 191. 71.28 (3q) (a) 2. of the statutes is amended to read:
SB468,64,2419 71.28 (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.
23555.16 (1) (b) or
s. 238.16 (1) (b), 2013 stats., who satisfies the wage requirements
24under s. 555.16 (3) (a) or (b) or s. 238.16 (3) (a) or (b), 2013 stats.
SB468,192 25Section 192. 71.28 (3q) (b) of the statutes is amended to read:
SB468,65,4
171.28 (3q) (b) Filing claims. 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 s. 71.23 any of the following:
SB468,65,75 1. The amount of wages that the claimant paid to an eligible employee in the
6taxable year, not to exceed 10 percent of such wages, as determined under s. 555.16
7or
s. 238.16, 2013 stats., or s. 560.2055, 2009 stats.
SB468,65,118 2. The amount of the costs incurred by the claimant in the taxable year, as
9determined under s. 555.16 or s. 238.16, 2013 stats., or s. 560.2055, 2009 stats., to
10undertake the training activities described under s. 555.16 (3) (c) or s. 238.16 (3) (c),
112013 stats.,
or s. 560.2055 (3) (c), 2009 stats.
SB468,193 12Section 193. 71.28 (3q) (c) 2. of the statutes is amended to read:
SB468,65,1613 71.28 (3q) (c) 2. No credit may be allowed under this subsection unless the
14claimant includes with the claimant's return a copy of the claimant's certification for
15tax benefits under s. 555.16 (2) or s. 238.16 (2) , 2013 stats., or s. 560.2055 (2), 2009
16stats.
SB468,194 17Section 194. 71.28 (3q) (c) 3. of the statutes is amended to read:
SB468,65,2218 71.28 (3q) (c) 3. The maximum amount of credits that may be awarded under
19this subsection and ss. 71.07 (3q) and 71.47 (3q) for the period beginning on January
201, 2010, and ending on June 30, 2013, is $14,500,000, not including the amount of
21any credits reallocated under 555.15 (3) (d) or s. 238.15 (3) (d), 2013 stats., or s.
22560.205 (3) (d), 2009 stats.
SB468,195 23Section 195. 71.28 (3w) (a) 2. of the statutes is amended to read:
SB468,66,3
171.28 (3w) (a) 2. "Claimant" means a person who is certified to claim tax
2benefits under s. 555.399 (5) or s. 238.399 (5), 2013 stats., or s. 560.799 (5), 2009
3stats., and who files a claim under this subsection.
SB468,196 4Section 196. 71.28 (3w) (a) 3. of the statutes is amended to read:
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