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:
SB468,66,75 71.28 (3w) (a) 3. "Full-time employee" means a full-time employee, as defined
6in s. 555.399 (1) (am) or s. 238.399 (1) (am), 2013 stats., or s. 560.799 (1) (am), 2009
7stats.
SB468,197 8Section 197. 71.28 (3w) (a) 4. of the statutes is amended to read:
SB468,66,109 71.28 (3w) (a) 4. "Enterprise zone" means a zone designated under s. 555.399
10or
s. 238.399, 2013 stats., or s. 560.799, 2009 stats.
SB468,198 11Section 198. 71.28 (3w) (a) 5d. of the statutes is amended to read:
SB468,66,1412 71.28 (3w) (a) 5d. "Tier I county or municipality" means a tier I county or
13municipality, as determined under s. 555.399 or s. 238.399, 2013 stats., or s. 560.799,
142009 stats.
SB468,199 15Section 199. 71.28 (3w) (a) 5e. of the statutes is amended to read:
SB468,66,1816 71.28 (3w) (a) 5e. "Tier II county or municipality" means a tier II county or
17municipality, as determined under s. 555.399 or s. 238.399, 2013 stats., or s. 560.799,
182009 stats.
SB468,200 19Section 200. 71.28 (3w) (b) (intro.) of the statutes is amended to read:
SB468,66,2320 71.28 (3w) (b) Filing claims; payroll. (intro.) Subject to the limitations
21provided in this subsection and s. 555.399 or s. 238.399, 2013 stats., or s. 560.799,
222009 stats., a claimant may claim as a credit against the tax imposed under s. 71.23
23an amount calculated as follows:
SB468,201 24Section 201. 71.28 (3w) (b) 5. of the statutes is amended to read:
SB468,67,3
171.28 (3w) (b) 5. Multiply the amount determined under subd. 4. by the
2percentage determined under s. 555.399 or s. 238.399 , 2013 stats., or s. 560.799, 2009
3stats., not to exceed 7 percent.
SB468,202 4Section 202. 71.28 (3w) (bm) 1. of the statutes is amended to read:
SB468,67,155 71.28 (3w) (bm) 1. In addition to the credits under par. (b) and subds. 2., 3., and
64., and subject to the limitations provided in this subsection and s. 555.399 or s.
7238.399, 2013 stats., or s. 560.799, 2009 stats., a claimant may claim as a credit
8against the tax imposed under s. 71.23 an amount equal to a percentage, as
9determined under s. 555.399 or s. 238.399, 2013 stats., or s. 560.799, 2009 stats., not
10to exceed 100 percent, of the amount the claimant paid in the taxable year to upgrade
11or improve the job-related skills of any of the claimant's full-time employees, to train
12any of the claimant's full-time employees on the use of job-related new technologies,
13or to provide job-related training to any full-time employee whose employment with
14the claimant represents the employee's first full-time job. This subdivision does not
15apply to employees who do not work in an enterprise zone.
SB468,203 16Section 203. 71.28 (3w) (bm) 2. of the statutes is amended to read:
SB468,68,617 71.28 (3w) (bm) 2. In addition to the credits under par. (b) and subds. 1., 3., and
184., and subject to the limitations provided in this subsection and s. 555.399 or s.
19238.399, 2013 stats., or s. 560.799, 2009 stats., a claimant may claim as a credit
20against the tax imposed under s. 71.23 an amount equal to the percentage, as
21determined under s. 555.399 or s. 238.399, 2013 stats., or s. 560.799, 2009 stats., not
22to exceed 7 percent, of the claimant's zone payroll paid in the taxable year to all of
23the claimant's full-time employees whose annual wages are greater than the amount
24determined by multiplying 2,080 by 150 percent of the federal minimum wage in a
25tier I county or municipality, not including the wages paid to the employees

1determined under par. (b) 1., or greater than $30,000 in a tier II county or
2municipality, not including the wages paid to the employees determined under par.
3(b) 1., and who the claimant employed in the enterprise zone in the taxable year, if
4the total number of such employees is equal to or greater than the total number of
5such employees in the base year. A claimant may claim a credit under this
6subdivision for no more than 5 consecutive taxable years.
SB468,204 7Section 204. 71.28 (3w) (bm) 3. of the statutes is amended to read:
SB468,68,148 71.28 (3w) (bm) 3. In addition to the credits under par. (b) and subds. 1., 2., 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., for taxable years beginning after
11December 31, 2008, a claimant may claim as a credit against the tax imposed under
12s. 71.23 up to 10 percent of the claimant's significant capital expenditures, as
13determined under s. 555.399 (5m) or s. 238.399 (5m) , 2013 stats., or s. 560.799 (5m),
142009 stats.
SB468,205 15Section 205. 71.28 (3w) (bm) 4. of the statutes is amended to read:
SB468,68,2516 71.28 (3w) (bm) 4. In addition to the credits under par. (b) and subds. 1., 2., and
173., and subject to the limitations provided in this subsection and s. 555.399 or s.
18238.399, 2013 stats., or s. 560.799, 2009 stats., for taxable years beginning after
19December 31, 2009, a claimant may claim as a credit against the tax imposed under
20s. 71.23, up to 1 percent of the amount that the claimant paid in the taxable year to
21purchase tangible personal property, items, property, or goods under s. 77.52 (1) (b),
22(c), or (d), or services from Wisconsin vendors, as determined under s. 555.399 (5) (e)
23or
s. 238.399 (5) (e), 2013 stats., or s. 560.799 (5) (e), 2009 stats., except that the
24claimant may not claim the credit under this subdivision and subd. 3. for the same
25expenditures.
SB468,206
1Section 206. 71.28 (3w) (c) 3. of the statutes is amended to read:
SB468,69,52 71.28 (3w) (c) 3. No credit may be allowed under this subsection unless the
3claimant includes with the claimant's return a copy of the claimant's certification for
4tax benefits under s. 555.399 (5) or (5m) or s. 238.399 (5) or (5m), 2013 stats., or s.
5560.799 (5) or (5m), 2009 stats.
SB468,207 6Section 207. 71.28 (3w) (d) of the statutes is amended to read:
SB468,69,117 71.28 (3w) (d) Administration. Subsection (4) (g) and (h), as it applies to the
8credit under sub. (4), applies to the credit under this subsection. Claimants shall
9include with their returns a copy of their certification for tax benefits, and a copy of
10the verification of their expenses, from the department of commerce or the Wisconsin
11Economic Development Corporation or the department of economic opportunity.
SB468,208 12Section 208. 71.28 (3y) (a) 1. of the statutes, as created by 2015 Wisconsin Act
1355
, is amended to read:
SB468,69,1514 71.28 (3y) (a) 1. "Claimant" means a person certified to receive tax benefits
15under s. 238.308 555.308.
SB468,209 16Section 209. 71.28 (3y) (a) 2. of the statutes, as created by 2015 Wisconsin Act
1755
, is amended to read:
SB468,69,1918 71.28 (3y) (a) 2. "Eligible employee" has the meaning given in s. 238.308
19555.308 (1) (a).
SB468,210 20Section 210. 71.28 (3y) (b) (intro.) of the statutes, as created by 2015 Wisconsin
21Act 55
, is amended to read:
SB468,69,2522 71.28 (3y) (b) Filing claims. (intro.) Subject to the limitations provided in this
23subsection and s. 238.308 555.308, for taxable years beginning after December 31,
242015, a claimant may claim as a credit against the tax imposed under s. 71.23 all of
25the following:
SB468,211
1Section 211. 71.28 (3y) (b) 1. of the statutes, as created by 2015 Wisconsin Act
255
, is amended to read:
SB468,70,63 71.28 (3y) (b) 1. The amount of wages that the claimant paid to an eligible
4employee in the taxable year, not to exceed 10 percent of such wages, as determined
5by the Wisconsin Economic Development Corporation department of economic
6opportunity
under s. 238.308 555.308.
SB468,212 7Section 212. 71.28 (3y) (b) 2. of the statutes, as created by 2015 Wisconsin Act
855
, is amended to read:
SB468,70,139 71.28 (3y) (b) 2. In addition to any amount claimed for an eligible employee
10under subd. 1., the amount of wages that the claimant paid to the eligible employee
11in the taxable year, not to exceed 5 percent of such wages, if the eligible employee is
12employed in an economically distressed area, as determined by the Wisconsin
13Economic Development Corporation
department of economic opportunity.
SB468,213 14Section 213. 71.28 (3y) (b) 3. of the statutes, as created by 2015 Wisconsin Act
1555
, is amended to read:
SB468,70,1916 71.28 (3y) (b) 3. The amount of training costs that the claimant incurred under
17s. 238.308 555.308 (4) (a) 3., not to exceed 50 percent of such costs, as determined by
18the Wisconsin Economic Development Corporation department of economic
19opportunity
.
SB468,214 20Section 214. 71.28 (3y) (b) 4. of the statutes, as created by 2015 Wisconsin Act
2155
, is amended to read:
SB468,71,222 71.28 (3y) (b) 4. The amount of the personal property investment, not to exceed
233 percent of such investment, and the amount of the real property investment, not
24to exceed 5 percent of such investment, in a capital investment project that satisfies

1s. 238.308 555.308 (4) (a) 4., as determined by the Wisconsin Economic Development
2Corporation
department of economic opportunity.
SB468,215 3Section 215. 71.28 (3y) (b) 5. of the statutes, as created by 2015 Wisconsin Act
455
, is amended to read:
SB468,71,125 71.28 (3y) (b) 5. An amount, as determined by the Wisconsin Economic
6Development Corporation
department of economic opportunity under s. 238.308
7555.308 (4) (a) 5., equal to a percentage of the amount of wages that the claimant paid
8to an eligible employee in the taxable year if the position in which the eligible
9employee was employed was created or retained in connection with the claimant's
10location or retention of the claimant's corporate headquarters in Wisconsin and the
11job duties associated with the eligible employee's position involve the performance
12of corporate headquarters functions.
SB468,216 13Section 216. 71.28 (3y) (c) 2. of the statutes, as created by 2015 Wisconsin Act
1455
, is amended to read:
SB468,71,1715 71.28 (3y) (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. 238.308 555.308.
SB468,217 18Section 217. 71.28 (4) (am) 1. of the statutes, as affected by 2015 Wisconsin
19Act 55
, is amended to read:
SB468,72,2020 71.28 (4) (am) 1. In addition to the credit under par. (ad), any corporation may
21credit against taxes otherwise due under this chapter an amount equal to 5 percent
22of the amount obtained by subtracting from the corporation's qualified research
23expenses, as defined in section 41 of the Internal Revenue Code, except that
24"qualified research expenses" include only expenses incurred by the claimant in a
25development zone under subch. II of ch. 555 or subch. II of ch. 238, 2013 stats., or

1subch. VI of ch. 560, 2009 stats., except that a taxpayer may elect the alternative
2computation under section 41 (c) (4) of the Internal Revenue Code and that election
3applies until the department permits its revocation and except that "qualified
4research expenses" does not include research expenses incurred before the claimant
5is certified for tax benefits under s. 555.365 (3) or s. 238.365 (3), 2013 stats., or s.
6560.765 (3), 2009 stats., or the corporation's base amount, as defined in section 41 (c)
7of the Internal Revenue Code, in a development zone, except that gross receipts used
8in calculating the base amount means gross receipts from sales attributable to
9Wisconsin under s. 71.25 (9) (b) 1. and 2., (df) 1. and 2., (dh) 1., 2., and 3., (dj), and
10(dk) and research expenses used in calculating the base amount include research
11expenses incurred before the claimant is certified for tax benefits under s. 555.365
12(3) or
s. 238.365 (3), 2013 stats., or s. 560.765 (3), 2009 stats., in a development zone,
13if the claimant submits with the claimant's return a copy of the claimant's
14certification for tax benefits under s. 555.365 (3) or s. 238.365 (3), 2013 stats., or s.
15560.765 (3), 2009 stats., and a statement from the department of commerce or the
16Wisconsin Economic Development Corporation or the department of economic
17opportunity
verifying the claimant's qualified research expenses for research
18conducted exclusively in a development zone. The rules under s. 73.03 (35) apply to
19the credit under this subdivision. Section 41 (h) of the Internal Revenue Code does
20not apply to the credit under this subdivision.
SB468,218 21Section 218. 71.28 (4) (am) 2. of the statutes is amended to read:
SB468,73,722 71.28 (4) (am) 2. The development zones credit under subd. 1., as it applies to
23a person certified under s. 555.365 (3) or s. 238.365 (3), 2013 stats., or s. 560.765 (3),
242009 stats., applies to a corporation that conducts economic activity in a development
25opportunity zone under s. 555.395 (1) or s. 238.395 (1), 2013 stats., or s. 560.795 (1),

12009 stats., and that is entitled to tax benefits under s. 555.395 (3) or s. 238.395 (3),
22013 stats.,
or s. 560.795 (3), 2009 stats., subject to the limits under s. 555.395 (2) or
3s. 238.395 (2), 2013 stats., or s. 560.795 (2), 2009 stats. A development opportunity
4zone credit under this subdivision may be calculated using expenses incurred by a
5claimant beginning on the effective date under s. 555.395 (2) (a) or s. 238.395 (2) (a),
62013 stats.,
or s. 560.795 (2) (a), 2009 stats., of the development opportunity zone
7designation of the area in which the claimant conducts economic activity.
SB468,219 8Section 219. 71.28 (5b) (a) 2. of the statutes is amended to read:
SB468,73,109 71.28 (5b) (a) 2. "Fund manager" means an investment fund manager certified
10under s. 555.15 (2) or s. 238.15 (2), 2013 stats., or s. 560.205 (2), 2009 stats.
SB468,220 11Section 220. 71.28 (5b) (b) 1. of the statutes is amended to read:
SB468,73,1812 71.28 (5b) (b) 1. For taxable years beginning after December 31, 2004, subject
13to the limitations provided under this subsection and s. 555.15 or s. 238.15, 2013
14stats.,
or s. 560.205, 2009 stats., and except as provided in subd. 2., a claimant may
15claim as a credit against the tax imposed under s. 71.23, up to the amount of those
16taxes, 25 percent of the claimant's investment paid to a fund manager that the fund
17manager invests in a business certified under s. 555.15 (1) or s. 238.15 (1), 2013
18stats.,
or s. 560.205 (1), 2009 stats.
SB468,221 19Section 221. 71.28 (5b) (b) 2. of the statutes is amended to read:
SB468,74,320 71.28 (5b) (b) 2. In the case of a partnership, limited liability company, or
21tax-option corporation, the computation of the 25 percent limitation under subd. 1.
22shall be determined at the entity level rather than the claimant level and may be
23allocated among the claimants who make investments in the manner set forth in the
24entity's organizational documents. The entity shall provide to the department of
25revenue and to the department of commerce or the Wisconsin Economic

1Development Corporation
department of economic opportunity the names and tax
2identification numbers of the claimants, the amounts of the credits allocated to the
3claimants, and the computation of the allocations.
SB468,222 4Section 222. 71.28 (5b) (d) 3. of the statutes is amended to read:
SB468,74,95 71.28 (5b) (d) 3. Except as provided under s. 238.15 555.15 (3) (d) (intro.), for
6investments made after December 31, 2007, if an investment for which a claimant
7claims a credit under par. (b) is held by the claimant for less than 3 years, the
8claimant shall pay to the department, in the manner prescribed by the department,
9the amount of the credit that the claimant received related to the investment.
SB468,223 10Section 223. 71.28 (6) (c) (intro.) of the statutes is amended to read:
SB468,74,1511 71.28 (6) (c) (intro.) No person may claim the credit under par. (a) 2m. unless
12the claimant includes with the claimant's return a copy of the claimant's certification
13under s. 238.17 555.17. For certification purposes under s. 238.17 555.17, the
14claimant shall provide to the Wisconsin Economic Development Corporation
15department of economic opportunity all of the following:
SB468,224 16Section 224. 71.47 (1dm) (a) 1. of the statutes is amended to read:
SB468,74,2117 71.47 (1dm) (a) 1. "Certified" means entitled under s. 555.395 (3) (a) 4. or s.
18238.395 (3) (a) 4., 2013 stats., or s. 560.795 (3) (a) 4., 2009 stats., to claim tax benefits
19or certified under s. 555.395 (5), 555.398 (3), or 555.3995 (4) or s. 238.395 (5), 2013
20stats., s.
238.398 (3), 2013 stats., or s. 238.3995 (4), 2013 stats., or s. 560.795 (5), 2009
21stats., s. 560.798 (3), 2009 stats., or s. 560.7995 (4), 2009 stats.
SB468,225 22Section 225. 71.47 (1dm) (a) 3. of the statutes is amended to read:
SB468,75,223 71.47 (1dm) (a) 3. "Development zone" means a development opportunity zone
24under s. 555.395 (1) (e) and (f) or 555.398 or s. 238.395 (1) (e) and (f), 2013 stats., or
25s. 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. 555.3995 or s. 238.3995, 2013 stats.,
2or s. 560.7995, 2009 stats.
SB468,226 3Section 226. 71.47 (1dm) (a) 4. of the statutes is amended to read:
SB468,75,134 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 department
7of economic opportunity
designating the place where the property is located as a
8development zone and for which the claimant may not deduct a loss from the sale of
9the property to, or an exchange of the property with, the related person under section
10267 of the Internal Revenue Code, except that section 267 (b) of the Internal Revenue
11Code is modified so that if the claimant owns any part of the property, rather than
1250% ownership, the claimant is subject to section 267 (a) (1) of the Internal Revenue
13Code for purposes of this subsection.
SB468,227 14Section 227. 71.47 (1dm) (f) 1. of the statutes is amended to read:
SB468,75,1915 71.47 (1dm) (f) 1. A copy of the verification that the claimant may claim tax
16benefits under s. 555.395 (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. 555.395 (5), 555.398 (3), or 555.3995 (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.
SB468,228 20Section 228. 71.47 (1dm) (f) 2. of the statutes is amended to read:
SB468,75,2421 71.47 (1dm) (f) 2. A statement from the department of commerce or the
22Wisconsin Economic Development Corporation or the department of economic
23opportunity
verifying the purchase price of the investment and verifying that the
24investment fulfills the requirements under par. (b).
SB468,229 25Section 229. 71.47 (1dm) (i) of the statutes is amended to read:
SB468,76,15
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. 555.395 (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.
SB468,230 16Section 230. 71.47 (1dm) (j) of the statutes is amended to read:
SB468,77,417 71.47 (1dm) (j) If a person who is entitled under s. 555.395 (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. 555.395 (5),
20555.398 (3), or 555.3995 (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.
SB468,231 5Section 231. 71.47 (1dm) (k) of the statutes is amended to read:
SB468,77,146 71.47 (1dm) (k) If a person who is 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., 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.
SB468,232 15Section 232. 71.47 (1dx) (a) 2. of the statutes is amended to read:
SB468,77,2216 71.47 (1dx) (a) 2. "Development zone" means a development zone under s.
17555.30 or
s. 238.30, 2013 stats., or s. 560.70, 2009 stats., a development opportunity
18zone under s. 555.395 or s. 238.395, 2013 stats., or s. 560.795, 2009 stats., or an
19enterprise development zone under s. 555.397 or s. 238.397, 2013 stats., or s.
20560.797, 2009 stats., an agricultural development zone under s. 555.398 or s.
21238.398, 2013 stats., or s. 560.798, 2009 stats., or an airport development zone under
22s. 555.3995 or s. 238.3995, 2013 stats., or s. 560.7995, 2009 stats.
SB468,233 23Section 233. 71.47 (1dx) (a) 4. of the statutes is amended to read:
SB468,77,2524 71.47 (1dx) (a) 4. "Full-time job" has the meaning given in s. 238.30 555.30
25(2m).
SB468,234
1Section 234. 71.47 (1dx) (b) (intro.) of the statutes is amended to read:
SB468,78,102 71.47 (1dx) (b) Credit. (intro.) Except as provided in pars. (be) and (bg) and
3in s. 73.03 (35), and subject to s. 555.385 or s. 238.385, 2013 stats., or s. 560.785, 2009
4stats., for any taxable year for which the person is entitled under s. 555.395 (3) or s.
5238.395 (3), 2013 stats., or s. 560.795 (3), 2009 stats., to claim tax benefits or certified
6under s. 555.365 (3), 555.397 (4), 555.398 (3), or 555.3995 (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:
SB468,235 11Section 235. 71.47 (1dx) (b) 2. of the statutes is amended to read:
SB468,78,1612 71.47 (1dx) (b) 2. The amount determined by multiplying the amount
13determined under s. 555.385 (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.
SB468,236 17Section 236. 71.47 (1dx) (b) 3. of the statutes is amended to read:
SB468,78,2218 71.47 (1dx) (b) 3. The amount determined by multiplying the amount
19determined under s. 555.385 (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.
SB468,237 23Section 237. 71.47 (1dx) (b) 4. of the statutes, as affected by 2015 Wisconsin
24Act 55
, is amended to read:
SB468,79,7
171.47 (1dx) (b) 4. The amount determined by multiplying the amount
2determined under s. 555.385 (1) (bm) or s. 238.385 (1) (bm), 2013 stats., or s. 560.785
3(1) (bm), 2009 stats., by the number of full-time jobs retained, as provided in the
4rules
under s. 555.385 or s. 238.385, 2013 stats., or s. 560.785, 2009 stats., in an
5enterprise development zone under s. 555.397 or s. 238.397, 2013 stats., or s.
6560.797, 2009 stats., and for which significant capital investment was made and by
7then subtracting the subsidies paid under s. 49.147 (3) (a) for those jobs.
SB468,238 8Section 238. 71.47 (1dx) (b) 5. of the statutes, as affected by 2015 Wisconsin
9Act 55
, is amended to read:
SB468,79,1510 71.47 (1dx) (b) 5. The amount determined by multiplying the amount
11determined under s. 555.385 (1) (c) or s. 238.385 (1) (c), 2013 stats., or s. 560.785 (1)
12(c), 2009 stats., by the number of full-time jobs retained, as provided in the rules
13under s. 555.385 or s. 238.385, 2013 stats., or s. 560.785, 2009 stats., in a
14development zone and not filled by a member of a targeted group and by then
15subtracting the subsidies paid under s. 49.147 (3) (a) for those jobs.
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