Date of enactment: April 3, 2018
2017 Assembly Bill 489   Date of publication*: April 4, 2018
* Section 991.11, Wisconsin Statutes: Effective date of acts. “Every act and every portion of an act enacted by the legislature over the governor's partial veto which does not expressly prescribe the time when it takes effect shall take effect on the day after its date of publication."
2017 WISCONSIN ACT 234
An Act to amend 238.15 (1) (L); and to create 238.15 (1) (Lg) of the statutes; relating to: qualified new business venture eligibility.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
234,1 Section 1 . 238.15 (1) (L) of the statutes is amended to read:
238.15 (1) (L) For taxable years beginning after December 31, 2010 and before January 1, 2018, it has not received more than $8,000,000 in investments that have qualified for tax credits under ss. 71.07 (5b) and (5d), 71.28 (5b), 71.47 (5b), and 76.638.
234,2 Section 2 . 238.15 (1) (Lg) of the statutes is created to read:
238.15 (1) (Lg) For taxable years beginning after December 31, 2017, it has not received more than $12,000,000 in investments that have qualified for tax credits under ss. 71.07 (5b) and (5d), 71.28 (5b), 71.47 (5b), and 76.638.
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