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.
SB468,239 16Section 239. 71.47 (1dx) (be) of the statutes is amended to read:
SB468,79,2217 71.47 (1dx) (be) Offset. A claimant in a development zone under s. 555.395 (1)
18(e) or
s. 238.395 (1) (e), 2013 stats., or s. 560.795 (1) (e), 2009 stats., may offset any
19credits claimed under this subsection, including any credits carried over, against the
20amount of the tax otherwise due under this subchapter attributable to all of the
21claimant's income and against the tax attributable to income from directly related
22business operations of the claimant.
SB468,240 23Section 240. 71.47 (1dx) (bg) of the statutes is amended to read:
SB468,80,1024 71.47 (1dx) (bg) Other entities. For claimants in a development zone under s.
25555.395 (1) (e) or
s. 238.395 (1) (e), 2013 stats., or s. 560.795 (1) (e), 2009 stats.,

1partnerships, limited liability companies, and tax-option corporations may not
2claim the credit under this subsection, but the eligibility for, and amount of, that
3credit shall be determined on the basis of their economic activity, not that of their
4shareholders, partners, or members. The corporation, partnership, or company shall
5compute the amount of the credit that may be claimed by each of its shareholders,
6partners, or members and shall provide that information to each of its shareholders,
7partners, or members. Partners, members of limited liability companies, and
8shareholders of tax-option corporations may claim the credit based on the
9partnership's, company's, or corporation's activities in proportion to their ownership
10interest and may offset it against the tax attributable to their income.
SB468,241 11Section 241. 71.47 (1dx) (c) of the statutes is amended to read:
SB468,80,2412 71.47 (1dx) (c) Credit precluded. If the certification of a person for tax benefits
13under s. 555.365 (3), 555.397 (4), 555.398 (3), or 555.3995 (4) or s. 238.365 (3), 2013
14stats., s.
238.397 (4), 2013 stats., s. 238.398 (3), 2013 stats., or s. 238.3995 (4), 2013
15stats.,
or s. 560.765 (3), 2009 stats., s. 560.797 (4), 2009 stats., s. 560.798 (3), 2009
16stats., or s. 560.7995 (4), 2009 stats., is revoked, or if the person becomes ineligible
17for tax benefits under s. 555.395 (3) or s. 238.395 (3), 2013 stats., or s. 560.795 (3),
182009 stats., that person may not claim credits under this subsection for the taxable
19year that includes the day on which the certification is revoked; the taxable year that
20includes the day on which the person becomes ineligible for tax benefits; or
21succeeding taxable years and that person may not carry over unused credits from
22previous years to offset tax under this chapter for the taxable year that includes the
23day on which certification is revoked; the taxable year that includes the day on which
24the person becomes ineligible for tax benefits; or succeeding taxable years.
SB468,242 25Section 242. 71.47 (1dx) (d) of the statutes is amended to read:
SB468,81,10
171.47 (1dx) (d) Carry-over precluded. If a person who is entitled under s.
2555.395 (3) or
s. 238.395 (3), 2013 stats., or s. 560.795 (3), 2009 stats., to claim tax
3benefits or certified under s. 555.365 (3), 555.397 (4), 555.398 (3), or 555.3995 (4) or
4s. 238.365 (3), 2013 stats., s. 238.397 (4), 2013 stats., s. 238.398 (3), 2013 stats., or
5s. 238.3995 (4), 2013 stats., or s. 560.765 (3), 2009 stats., s. 560.797 (4), 2009 stats.,
6s. 560.798 (3), 2009 stats., or s. 560.7995 (4), 2009 stats., for tax benefits ceases
7business operations in the development zone during any of the taxable years that
8that zone exists, that person may not carry over to any taxable year following the
9year during which operations cease any unused credits from the taxable year during
10which operations cease or from previous taxable years.
SB468,243 11Section 243. 71.47 (1dy) (a) of the statutes is amended to read:
SB468,81,1512 71.47 (1dy) (a) Definition. In this subsection, "claimant" means a person who
13files a claim under this subsection and is certified under s. 555.301 (2) or s. 238.301
14(2), 2013 stats., or s. 560.701 (2), 2009 stats., and authorized to claim tax benefits
15under s. 555.303 or s. 238.303, 2013 stats., or s. 560.703, 2009 stats.
SB468,244 16Section 244. 71.47 (1dy) (b) of the statutes is amended to read:
SB468,81,2217 71.47 (1dy) (b) Filing claims. Subject to the limitations under this subsection
18and ss. 555.301 to 555.306 or ss. 238.301 to 238.306 , 2013 stats., or s. 560.701 to
19560.706, 2009 stats., for taxable years beginning after December 31, 2008, a claimant
20may claim as a credit against the tax imposed under s. 71.43, up to the amount of the
21tax, the amount authorized for the claimant under s. 555.303 or s. 238.303, 2013
22stats.,
or s. 560.703, 2009 stats.
SB468,245 23Section 245. 71.47 (1dy) (c) 1. of the statutes is amended to read:
SB468,82,324 71.47 (1dy) (c) 1. No credit may be allowed under this subsection unless the
25claimant includes with the claimant's return a copy of the claimant's certification

1under s. 555.301 (2) or s. 238.301 (2), 2013 stats., or s. 560.701 (2), 2009 stats., and
2a copy of the claimant's notice of eligibility to receive tax benefits under s. 555.303
3(3) or
s. 238.303 (3), 2013 stats., or s. 560.703 (3), 2009 stats.
SB468,246 4Section 246. 71.47 (1dy) (c) 2. of the statutes is amended to read:
SB468,82,135 71.47 (1dy) (c) 2. Partnerships, limited liability companies, and tax-option
6corporations may not claim the credit under this subsection, but the eligibility for,
7and the amount of, the credit are based on their authorization to claim tax benefits
8under s. 555.303 or s. 238.303, 2013 stats., or s. 560.703, 2009 stats. A partnership,
9limited liability company, or tax-option corporation shall compute the amount of
10credit that each of its partners, members, or shareholders may claim and shall
11provide that information to each of them. Partners, members of limited liability
12companies, and shareholders of tax-option corporations may claim the credit in
13proportion to their ownership interests.
SB468,247 14Section 247. 71.47 (1dy) (d) 2. of the statutes is amended to read:
SB468,82,2415 71.47 (1dy) (d) 2. If a claimant's certification is revoked under s. 555.305 or s.
16238.305, 2013 stats., or s. 560.705, 2009 stats., or if a claimant becomes ineligible for
17tax benefits under s. 555.302 or s. 238.302, 2013 stats., or s. 560.702, 2009 stats., the
18claimant may not claim credits under this subsection for the taxable year that
19includes the day on which the certification is revoked; the taxable year that includes
20the day on which the claimant becomes ineligible for tax benefits; or succeeding
21taxable years and the claimant may not carry over unused credits from previous
22years to offset the tax imposed under s. 71.43 for the taxable year that includes the
23day on which certification is revoked; the taxable year that includes the day on which
24the claimant becomes ineligible for tax benefits; or succeeding taxable years.
SB468,248 25Section 248. 71.47 (3g) (a) (intro.) of the statutes is amended to read:
SB468,83,6
171.47 (3g) (a) (intro.) Subject to the limitations under this subsection and ss.
273.03 (35m) and 555.23 and s. 238.23, 2013 stats., and s. 560.96, 2009 stats., a
3business that is certified under s. 555.23 (3) or s. 238.23 (3), 2013 stats., or s. 560.96
4(3), 2009 stats., may claim as a credit against the taxes imposed under s. 71.43 an
5amount equal to the sum of the following, as established under s. 555.23 (3) (c) or s.
6238.23 (3) (c), 2013 stats., or s. 560.96 (3) (c), 2009 stats.:
SB468,249 7Section 249. 71.47 (3g) (b) of the statutes is amended to read:
SB468,83,108 71.47 (3g) (b) The department of revenue shall notify the department of
9commerce or the Wisconsin Economic Development Corporation
department of
10economic opportunity
of all claims under this subsection.
SB468,250 11Section 250. 71.47 (3g) (e) 2. of the statutes is amended to read:
SB468,83,1512 71.47 (3g) (e) 2. The investments that relate to the amount described under par.
13(a) 2. for which a claimant makes a claim under this subsection must be retained for
14use in the technology zone for the period during which the claimant's business is
15certified under s. 555.23 (3) or s. 238.23 (3), 2013 stats., or s. 560.96 (3), 2009 stats.
SB468,251 16Section 251. 71.47 (3g) (f) 1. of the statutes is amended to read:
SB468,83,2017 71.47 (3g) (f) 1. A copy of the verification that the claimant's business is
18certified under 555.23 (3) or s. 238.23 (3), 2013 stats., or s. 560.96 (3), 2009 stats., and
19that the business has entered into an agreement under s. 555.23 (3) (d) or s. 238.23
20(3) (d), 2013 stats., or s. 560.96 (3) (d), 2009 stats.
SB468,252 21Section 252. 71.47 (3g) (f) 2. of the statutes is amended to read:
SB468,83,2522 71.47 (3g) (f) 2. A statement from the department of commerce or the Wisconsin
23Economic Development Corporation or the department of economic opportunity
24verifying the purchase price of the investment described under par. (a) 2. and
25verifying that the investment fulfills the requirement under par. (e) 2.
SB468,253
1Section 253. 71.47 (3q) (a) 1. of the statutes is amended to read:
SB468,84,32 71.47 (3q) (a) 1. "Claimant" means a person certified to receive tax benefits
3under s. 555.16 (2) or s. 238.16 (2), 2013 stats., or s. 560.2055 (2), 2009 stats.
SB468,254 4Section 254. 71.47 (3q) (a) 2. of the statutes is amended to read:
SB468,84,105 71.47 (3q) (a) 2. "Eligible employee" means, for taxable years beginning before
6January 1, 2011, an eligible employee under s. 560.2055 (1) (b), 2009 stats., who
7satisfies the wage requirements under s. 560.2055 (3) (a) or (b), 2009 stats., or, for
8taxable years beginning after December 31, 2010, an eligible employee under s.
9555.16 (1) (b) or
s. 238.16 (1) (b), 2013 stats., who satisfies the wage requirements
10under s. 555.16 (3) (a) or (b) or s. 238.16 (3) (a) or (b), 2013 stats.
SB468,255 11Section 255. 71.47 (3q) (b) (intro.) of the statutes is amended to read:
SB468,84,1512 71.47 (3q) (b) Filing claims. (intro.) Subject to the limitations provided in this
13subsection and s. 555.16 or s. 238.16, 2013 stats., or s. 560.2055, 2009 stats., for
14taxable years beginning after December 31, 2009, a claimant may claim as a credit
15against the taxes imposed under s. 71.43 any of the following:
SB468,256 16Section 256. 71.47 (3q) (b) 1. of the statutes is amended to read:
SB468,84,1917 71.47 (3q) (b) 1. The amount of wages that the claimant paid to an eligible
18employee in the taxable year, not to exceed 10 percent of such wages, as determined
19under s. 555.16 or s. 238.16, 2013 stats., or s. 560.2055, 2009 stats.
SB468,257 20Section 257. 71.47 (3q) (b) 2. of the statutes is amended to read:
SB468,84,2421 71.47 (3q) (b) 2. The amount of the costs incurred by the claimant in the taxable
22year, as determined under s. 555.16 or s. 238.16, 2013 stats., or s. 560.2055, 2009
23stats., to undertake the training activities described under s. 555.16 (3) (c) or s.
24238.16 (3) (c), 2013 stats., or s. 560.2055 (3) (c), 2009 stats.
SB468,258 25Section 258. 71.47 (3q) (c) 2. of the statutes is amended to read:
SB468,85,4
171.47 (3q) (c) 2. No credit may be allowed under this subsection unless the
2claimant includes with the claimant's return a copy of the claimant's certification for
3tax benefits under s. 555.16 (2) or s. 238.16 (2) , 2013 stats., or s. 560.2055 (2), 2009
4stats.
SB468,259 5Section 259. 71.47 (3q) (c) 3. of the statutes is amended to read:
SB468,85,106 71.47 (3q) (c) 3. The maximum amount of credits that may be awarded under
7this subsection and ss. 71.07 (3q) and 71.28 (3q) for the period beginning on January
81, 2010, and ending on June 30, 2013, is $14,500,000, not including the amount of
9any credits reallocated under s. 555.15 (3) (d) or s. 238.15 (3) (d), 2013 stats., or s.
10560.205 (3) (d), 2009 stats.
SB468,260 11Section 260. 71.47 (3w) (a) 2. of the statutes is amended to read:
SB468,85,1412 71.47 (3w) (a) 2. "Claimant" means a person who is certified to claim tax
13benefits under s. 555.399 (5) or s. 238.399 (5), 2013 stats., or s. 560.799 (5), 2009
14stats., and who files a claim under this subsection.
SB468,261 15Section 261. 71.47 (3w) (a) 3. of the statutes is amended to read:
SB468,85,1816 71.47 (3w) (a) 3. "Full-time employee" means a full-time employee, as defined
17in s. 555.399 (1) (am) or s. 238.399 (1) (am), 2013 stats., or s. 560.799 (1) (am), 2009
18stats.
SB468,262 19Section 262. 71.47 (3w) (a) 4. of the statutes is amended to read:
SB468,85,2120 71.47 (3w) (a) 4. "Enterprise zone" means a zone designated under s. 555.399
21or
s. 238.399, 2013 stats., or s. 560.799, 2009 stats.
SB468,263 22Section 263. 71.47 (3w) (a) 5d. of the statutes is amended to read:
SB468,85,2523 71.47 (3w) (a) 5d. "Tier I county or municipality" means a tier I county or
24municipality, as determined under s. 555.399 or s. 238.399, 2013 stats., or s. 560.799,
252009 stats.
SB468,264
1Section 264. 71.47 (3w) (a) 5e. of the statutes is amended to read:
SB468,86,42 71.47 (3w) (a) 5e. "Tier II county or municipality" means a tier II county or
3municipality, as determined under s. 555.399 or s. 238.399, 2013 stats., or s. 560.799,
42009 stats.
SB468,265 5Section 265. 71.47 (3w) (b) (intro.) of the statutes is amended to read:
SB468,86,96 71.47 (3w) (b) Filing claims; payroll. (intro.) Subject to the limitations
7provided in this subsection and s. 555.399 or s. 238.399, 2013 stats., or s. 560.799,
82009 stats., a claimant may claim as a credit against the tax imposed under s. 71.43
9an amount calculated as follows:
SB468,266 10Section 266. 71.47 (3w) (b) 5. of the statutes is amended to read:
SB468,86,1311 71.47 (3w) (b) 5. Multiply the amount determined under subd. 4. by the
12percentage determined under s. 555.399 or s. 238.399 , 2013 stats., or s. 560.799, 2009
13stats., not to exceed 7 percent.
SB468,267 14Section 267. 71.47 (3w) (bm) 1. of the statutes is amended to read:
SB468,86,2515 71.47 (3w) (bm) 1. In addition to the credits under par. (b) and subds. 2., 3., and
164., and subject to the limitations provided in this subsection and s. 555.399 or s.
17238.399, 2013 stats., or s. 560.799, 2009 stats., a claimant may claim as a credit
18against the tax imposed under s. 71.43 an amount equal to a percentage, as
19determined under s. 555.399 or s. 238.399, 2013 stats., or s. 560.799, 2009 stats., not
20to exceed 100 percent, of the amount the claimant paid in the taxable year to upgrade
21or improve the job-related skills of any of the claimant's full-time employees, to train
22any of the claimant's full-time employees on the use of job-related new technologies,
23or to provide job-related training to any full-time employee whose employment with
24the claimant represents the employee's first full-time job. This subdivision does not
25apply to employees who do not work in an enterprise zone.
SB468,268
1Section 268. 71.47 (3w) (bm) 2. of the statutes is amended to read:
SB468,87,162 71.47 (3w) (bm) 2. In addition to the credits under par. (b) and subds. 1., 3., and
34., and subject to the limitations provided in this subsection and s. 555.399 or s.
4238.399, 2013 stats., or s. 560.799, 2009 stats., a claimant may claim as a credit
5against the tax imposed under s. 71.43 an amount equal to the percentage, as
6determined under s. 555.399 or s. 238.399, 2013 stats., or s. 560.799, 2009 stats., not
7to exceed 7 percent, of the claimant's zone payroll paid in the taxable year to all of
8the claimant's full-time employees whose annual wages are greater than the amount
9determined by multiplying 2,080 by 150 percent of the federal minimum wage in a
10tier I county or municipality, not including the wages paid to the employees
11determined under par. (b) 1., or greater than $30,000 in a tier II county or
12municipality, not including the wages paid to the employees determined under par.
13(b) 1., and who the claimant employed in the enterprise zone in the taxable year, if
14the total number of such employees is equal to or greater than the total number of
15such employees in the base year. A claimant may claim a credit under this
16subdivision for no more than 5 consecutive taxable years.
SB468,269 17Section 269. 71.47 (3w) (bm) 3. of the statutes is amended to read:
SB468,87,2418 71.47 (3w) (bm) 3. In addition to the credits under par. (b) and subds. 1., 2., and
194., and subject to the limitations provided in this subsection and s. 555.399 or s.
20238.399, 2013 stats., or s. 560.799, 2009 stats., for taxable years beginning after
21December 31, 2008, a claimant may claim as a credit against the tax imposed under
22s. 71.43 up to 10 percent of the claimant's significant capital expenditures, as
23determined under s. 555.399 (5m) or s. 238.399 (5m) , 2013 stats., or s. 560.799 (5m),
242009 stats.
SB468,270 25Section 270. 71.47 (3w) (bm) 4. of the statutes is amended to read:
SB468,88,10
171.47 (3w) (bm) 4. In addition to the credits under par. (b) and subds. 1., 2., and
23., and subject to the limitations provided in this subsection and s. 555.399 or s.
3238.399, 2013 stats., or s. 560.799, 2009 stats., for taxable years beginning after
4December 31, 2009, a claimant may claim as a credit against the tax imposed under
5s. 71.43, up to 1 percent of the amount that the claimant paid in the taxable year to
6purchase tangible personal property, items, property, or goods under s. 77.52 (1) (b),
7(c), or (d), or services from Wisconsin vendors, as determined under s. 555.399 (5) (e)
8or
s. 238.399 (5) (e), 2013 stats., or s. 560.799 (5) (e), 2009 stats., except that the
9claimant may not claim the credit under this subdivision and subd. 3. for the same
10expenditures.
SB468,271 11Section 271. 71.47 (3w) (c) 3. of the statutes is amended to read:
SB468,88,1512 71.47 (3w) (c) 3. No credit may be allowed under this subsection unless the
13claimant includes with the claimant's return a copy of the claimant's certification for
14tax benefits under s. 555.399 (5) or (5m) or s. 238.399 (5) or (5m), 2013 stats., or s.
15560.799 (5) or (5m), 2009 stats.
SB468,272 16Section 272. 71.47 (3w) (d) of the statutes is amended to read:
SB468,88,2117 71.47 (3w) (d) Administration. Section 71.28 (4) (g) and (h), as it applies to the
18credit under s. 71.28 (4), applies to the credit under this subsection. Claimants shall
19include with their returns a copy of their certification for tax benefits, and a copy of
20the verification of their expenses, from the department of commerce or the Wisconsin
21Economic Development Corporation or the department of economic opportunity.
SB468,273 22Section 273. 71.47 (3y) (a) 1. of the statutes, as created by 2015 Wisconsin Act
2355
, is amended to read:
SB468,88,2524 71.47 (3y) (a) 1. "Claimant" means a person certified to receive tax benefits
25under s. 238.308 555.308.
SB468,274
1Section 274. 71.47 (3y) (a) 2. of the statutes, as created by 2015 Wisconsin Act
255
, is amended to read:
SB468,89,43 71.47 (3y) (a) 2. "Eligible employee" has the meaning given in s. 238.308
4555.308 (1) (a).
SB468,275 5Section 275. 71.47 (3y) (b) (intro.) of the statutes, as created by 2015 Wisconsin
6Act 55
, is amended to read:
SB468,89,107 71.47 (3y) (b) Filing claims. (intro.) Subject to the limitations provided in this
8subsection and s. 238.308 555.308, for taxable years beginning after December 31,
92015, a claimant may claim as a credit against the tax imposed under s. 71.43 all of
10the following:
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