AB133-ASA1-AA2,250,6 5606. Page 853, line 21: delete ", (2dy) and (3s)" and substitute "and, (2dy), (3s)
6and (5r)".
AB133-ASA1-AA2,250,8 7607. Page 873, line 19: after "both" insert ", or that buy or sell lottery prizes
8if the winning tickets were originally bought in this state
".
AB133-ASA1-AA2,250,9 9608. Page 873, line 21: after that line insert:
AB133-ASA1-AA2,250,10 10" Section 1722yd. 71.23 (2) of the statutes is amended to read:
AB133-ASA1-AA2,251,711 71.23 (2) Franchise tax. For the privilege of exercising its franchise, buying
12or selling lottery prizes is the winning tickets were originally bought in this state
or
13doing business in this state in a corporate capacity, except as provided under sub. (3),
14every domestic or foreign corporation, except corporations specified in s. 71.26 (1),
15and every nuclear decommissioning trust or reserve fund shall annually pay a
16franchise tax according to or measured by its entire Wisconsin net income of the
17preceding taxable year at the rate set forth in s. 71.27 (2). In addition, except as
18provided in sub. (3) and s. 71.26 (1), a corporation that ceases doing business in this
19state and a nuclear decommissioning trust or reserve fund that is terminated shall
20pay a special franchise tax according to or measured by its entire Wisconsin net
21income for the taxable year during which the corporation ceases doing business in
22this state or the nuclear decommissioning trust or reserve fund is terminated at the
23rates under s. 71.27 (2). Every corporation organized under the laws of this state or
24that derives income from sources within this state or from activities that are

1attributable to this state
shall be deemed to be residing within this state for the
2purposes of this franchise tax. All provisions of this chapter and ch. 73 relating to
3income taxation of corporations shall apply to franchise taxes imposed under this
4subsection, unless the context requires otherwise. The tax imposed by this
5subsection on national banking associations shall be in lieu of all taxes imposed by
6this state on national banking associations to the extent it is not permissible to tax
7such associations under federal law.
AB133-ASA1-AA2, s. 1722yf 8Section 1722yf. 71.25 (5) (a) (intro.) of the statutes is amended to read:
AB133-ASA1-AA2,251,149 71.25 (5) (a) Apportionable income. (intro.) Except as provided in sub. (6),
10corporations engaged in business both within and without this state are subject to
11apportionment. Income, gain or loss from the sources listed in this paragraph is
12presumed apportionable.
Apportionable income includes all income or loss of
13corporations, other than nonapportionable income as specified in par. (b), including,
14but not limited to, income, gain or loss from the following sources:
AB133-ASA1-AA2, s. 1722ym 15Section 1722ym. 71.25 (5) (a) 9. of the statutes is amended to read:
AB133-ASA1-AA2,251,2416 71.25 (5) (a) 9. Interest and dividends if the operations of the payer are unitary
17with those of the payee, or if those operations are not unitary but the investment
18activity from which that income is derived is an integral part of a unitary business
19and the payer and payee are neither affiliates nor related as parent company and
20subsidiary. In this subdivision, "investment activity" includes decision making
21relating to the purchase and sale of stocks and other securities, investing surplus
22funds and the management and record keeping associated with corporate
23investments, not including activities of a broker or other agent in maintaining an
24investment portfolio
.
AB133-ASA1-AA2, s. 1722yn 25Section 1722yn. 71.25 (5) (a) 10. of the statutes is amended to read:
AB133-ASA1-AA2,252,6
171.25 (5) (a) 10. Sale of intangible assets if the operations of the company in
2which the investment was made were unitary with those of the investing company,
3or if those operations were not unitary but the investment activity from which that
4gain or loss was derived is an integral part of a unitary business and the companies
5were neither affiliates nor related as parent company and subsidiary. In this
6subdivision, "investment activity" has the meaning given under subd. 9
.".
AB133-ASA1-AA2, s. 1722ym 7Section 1722ym. 71.25 (5) (b) of the statutes is amended to read:
AB133-ASA1-AA2,252,158 71.25 (5) (b) Nonapportionable income. 1. Income, gain or loss from the sale
9of nonbusiness real property or nonbusiness tangible personal property, rental of
10nonbusiness real property or nonbusiness tangible personal property and royalties
11from nonbusiness real property or nonbusiness tangible personal property are
12nonapportionable and shall be allocated to the situs of the property , except that all
13income that is realized from the sale of or purchase and subsequent sale or
14redemption of lottery prizes if the winning tickets were originally bought in this state
15shall be allocated to this state
.
AB133-ASA1-AA2,252,2116 2. All income, gain or loss from intangible property that is earned by a personal
17holding company, as defined in section 542 of the internal revenue code, as amended
18to December 31, 1974, shall be allocated to the residence of the taxpayer, except that
19all income that is realized from the sale of or purchase and subsequent sale or
20redemption of lottery prizes if the winning tickets were originally bought in this state
21shall be allocated to this state
.".
AB133-ASA1-AA2,252,24 22609. Page 874, line 9: delete that line and substitute "businesses except
23financial organizations, public utilities, telecommunications companies, railroads,
24sleeping car".
AB133-ASA1-AA2,253,1
1610. Page 874, line 20: delete lines 20 to 23 and substitute:
AB133-ASA1-AA2,253,5 2"71.25 (6) (a) For taxable years beginning before January 1, 2001, an
3apportionment fraction composed of a sales factor under sub. (9) representing 50%
4of the fraction, a property factor under sub. (7) representing 25% of the fraction and
5a payroll factor under sub. (8) representing 25% of the fraction.
AB133-ASA1-AA2, s. 1729bb 6Section 1729bb. 71.25 (6) (am) of the statutes is created to read:
AB133-ASA1-AA2,253,107 71.25 (6) (am) For taxable years beginning after December 31, 2000, and before
8January 1, 2002, an apportionment fraction composed of a sales factor under sub. (9)
9representing 63% of the fraction, a property factor under sub. (7) representing 18.5%
10of the fraction and a payroll factor under sub. (8) representing 18.5% of the fraction.".
AB133-ASA1-AA2,253,12 11611. Page 878, line 1: after "of the service" insert ", except as provided in subd.
124".
AB133-ASA1-AA2,253,13 13612. Page 878, line 21: after that line insert:
AB133-ASA1-AA2,253,19 14"4. If the benefit of a service is received in this state, as provided under this
15subsection, and the service is performed in a state that does not attribute the receipts
16from a service to the state in which the purchaser of the service receives the service,
17the taxpayer may elect, by a method prescribed by the department, to attribute the
18receipts from the service to this state in proportion to the direct cost of performing
19such service.".
AB133-ASA1-AA2,253,20 20613. Page 887, line 20: after that line insert:
AB133-ASA1-AA2,253,21 21" Section 1738nb. 71.25 (10) (b) of the statutes is amended to read:
AB133-ASA1-AA2,254,822 71.25 (10) (b) In this section, "public utility" means any business entity which
23owns or operates any plant, equipment, property, franchise, or license for the
24transmission of communications or the production, transmission, sale, delivery, or

1furnishing of electricity, water or steam the rates of charges for goods or services of
2which have been established or approved by a federal, state or local government or
3governmental agency. "Public utility" also means any business entity providing
4service to the public and engaged in the transportation of goods and persons for hire,
5as defined in s. 194.01 (4), regardless of whether or not the entity's rates or charges
6for services have been established or approved by a federal, state or local government
7or governmental agency. This paragraph does not apply to gas and electric
8companies for taxable years beginning after December 31, 1999.
".
AB133-ASA1-AA2,254,10 9614. Page 888, line 3: after "(9d)" insert "and the net business income of gas
10and electric companies shall be apportioned under sub. (6)
".
AB133-ASA1-AA2,254,11 11615. Page 888, line 25: after that line insert:
AB133-ASA1-AA2,254,12 12" Section 1738t. 71.26 (1) (a) of the statutes is amended to read:
AB133-ASA1-AA2,255,1413 71.26 (1) (a) Certain corporations. Income of corporations organized under ch.
14185, except income of a cooperative sickness care association organized under s.
15185.981, or of a service insurance corporation organized under ch. 613, that is derived
16from a health maintenance organization as defined in s. 609.01 (2) or a limited
17service health organization as defined in s. 609.01 (3), or operating under subch. I
18of ch. 616 which are bona fide cooperatives operated without pecuniary profit to any
19shareholder or member, or operated on a cooperative plan pursuant to which they
20determine and distribute their proceeds in substantial compliance with s. 185.45,
21and the income, except the unrelated business taxable income as defined in section
22512 of the internal revenue code and except income that is derived from a health
23maintenance organization as defined in s. 609.01 (2) or a limited service health
24organization as defined in s. 609.01 (3), of all religious, scientific, educational,

1benevolent or other corporations or associations of individuals not organized or
2conducted for pecuniary profit. This paragraph does not apply to the income of
3savings banks, mutual loan corporations or savings and loan associations. This
4paragraph does not apply to income that is realized from the sale of or purchase and
5subsequent sale or redemption of lottery prizes if the winning tickets were originally
6bought in this state.
This paragraph applies to the income of credit unions except to
7the income of any credit union that is derived from public deposits for any taxable
8year in which the credit union is approved as a public depository under ch. 34 and
9acts as a depository of state or local funds under s. 186.113 (20). For purposes of this
10paragraph, the income of a credit union that is derived from public deposits is the
11product of the credit union's gross annual income for the taxable year multiplied by
12a fraction, the numerator of which is the average monthly balance of public deposits
13in the credit union during the taxable year, and the denominator of which is the
14average monthly balance of all deposits in the credit union during the taxable year.".
AB133-ASA1-AA2,255,15 15616. Page 889, line 11: delete "and (1dy)" and substitute ", (1dy) and (5r)".
AB133-ASA1-AA2,255,16 16617. Page 913, line 7: after that line insert:
AB133-ASA1-AA2,255,17 17" Section 1744bd. 71.28 (2m) (b) 1. a. of the statutes is amended to read:
AB133-ASA1-AA2,256,218 71.28 (2m) (b) 1. a. Subject to the limitations provided in this subsection and
19s. 71.80 (3) and (3m), a claimant may claim as a credit against Wisconsin income or
20franchise taxes otherwise due, the amount derived under par. (c). If the allowable
21amount of claim exceeds the income or franchise taxes otherwise due on or measured
22by the claimant's income or if there are no Wisconsin income or franchise taxes due
23on or measured by the claimant's income, the amount of the claim not used as an
24offset against income or franchise taxes shall be certified to the department of

1administration for payment to the claimant by check, share draft or other draft paid
2from the appropriation under s. 20.835 (2) (q) (dn).
AB133-ASA1-AA2, s. 1744be 3Section 1744be. 71.28 (2m) (b) 1. a. of the statutes, as affected by 1999
4Wisconsin Act .... (this act), is repealed and recreated to read:
AB133-ASA1-AA2,256,125 71.28 (2m) (b) 1. a. Subject to the limitations provided in this subsection and
6s. 71.80 (3) and (3m), a claimant may claim as a credit against Wisconsin income
7taxes otherwise due, the amount derived under par. (c). If the allowable amount of
8claim exceeds the income taxes otherwise due on the claimant's income or if there are
9no Wisconsin income taxes due on the claimant's income, the amount of the claim not
10used as an offset against income taxes shall be certified to the department of
11administration for payment to the claimant by check, share draft or other draft paid
12from the appropriation under s. 20.835 (2) (q).".
AB133-ASA1-AA2,256,13 13618. Page 913, line 7: after that line insert:
AB133-ASA1-AA2,256,14 14" Section 1744bd. 71.28 (2m) (c) 1. of the statutes is amended to read:
AB133-ASA1-AA2,256,2115 71.28 (2m) (c) 1. Any claimant may claim against taxes otherwise due under
16this chapter 10% a percentage, as determined by the department under subd. 3., of
17the property taxes accrued in the taxable year to which the claim relates, up to a
18maximum claim of $1,000 $2,000 for taxable years ending before January 1, 2001,
19and up to a maximum claim of $1,500 for taxable years beginning after December 31,
202000
, except that the credit under this subsection plus the credit under subch. IX
21may not exceed 95% of the property taxes accrued on the farm.
AB133-ASA1-AA2, s. 1744bg 22Section 1744bg. 71.28 (2m) (c) 3. of the statutes is created to read:
AB133-ASA1-AA2,257,423 71.28 (2m) (c) 3. The department shall annually adjust the percentage that is
24used to determine the amount of the claim under subd. 1. based on the estimated

1number of claims and the amount estimated to be expended from the appropriation
2under s. 20.835 (2) (q), as determined under s. 79.13. The department shall
3incorporate the annually adjusted percentage into the income tax forms and
4instructions.".
AB133-ASA1-AA2,257,5 5619. Page 914, line 4: after that line insert:
AB133-ASA1-AA2,257,6 6" Section 1746g. 71.28 (5r) of the statutes is created to read:
AB133-ASA1-AA2,257,77 71.28 (5r) Education credit. (a) In this subsection:
AB133-ASA1-AA2,257,88 1. "Claimant" means a corporation that files a claim under this subsection.
AB133-ASA1-AA2,257,109 2. "Degree-granting program" means an education program for which an
10associate, a bachelor's or a graduate degree is awarded upon successful completion.
AB133-ASA1-AA2,257,1411 3. "Qualified postsecondary institution" means a University of Wisconsin
12System institution, a technical college system institution or a regionally accredited
134-year nonprofit college or university having its regional headquarters and principal
14place of business in this state, notwithstanding s. 16.973 (1) (b).
AB133-ASA1-AA2,257,1915 (b) A claimant may claim as a credit against the tax imposed under this
16subchapter an amount equal to 50% of the tuition that the claimant paid or incurred
17during the taxable year for an individual to participate in an education program of
18a qualified postsecondary institution, if the individual is enrolled in a
19degree-granting program.
AB133-ASA1-AA2,257,2220 (c) A claimant may not claim the credit under par. (b) for any tuition amounts
21that the claimant has excluded under s. 71.05 (6) (b) 28. or under section 127 of the
22Internal Revenue Code.
AB133-ASA1-AA2,257,2423 (d) The carry-over provisions of sub. (4) (e) and (f), as they apply to the credit
24under sub. (4), apply to the credit under this subsection.
AB133-ASA1-AA2,258,8
1(e) Partnerships, limited liability companies and tax-option corporations may
2not claim the credit under this subsection, but the eligibility for, and the amount of,
3the credit are based on their payment of tuition under par. (b). A partnership, limited
4liability company or tax-option corporation shall compute the amount of credit that
5each of its partners, members or shareholders may claim and shall provide that
6information to each of them. Partners, members of limited liability companies and
7shareholders of tax-option corporations may claim the credit in proportion to their
8ownership interest.
AB133-ASA1-AA2,258,109 (f) Subsection (4) (g) and (h), as it applies to the credit under sub. (4), applies
10to the credit under this subsection.".
AB133-ASA1-AA2,258,11 11620. Page 914, line 6: after that line insert:
AB133-ASA1-AA2,258,12 12" Section 1747n. 71.30 (3) (f) of the statutes is amended to read:
AB133-ASA1-AA2,258,1613 71.30 (3) (f) The total of farmers' drought property tax credit under s. 71.28
14(1fd), farmland preservation credit under subch. IX, farmland tax relief credit under
15s. 71.28 (2m), education credit under s. 71.28 (5r) and estimated tax payments under
16s. 71.29.".
AB133-ASA1-AA2,258,18 17621. Page 917, line 5: delete ", (1dy) and (3)" and substitute "and, (1dy), (3)
18and (5r)".
AB133-ASA1-AA2,258,19 19622. Page 927, line 8: after that line insert:
AB133-ASA1-AA2,258,20 20" Section 1748Lm. 71.362 (1) of the statutes is amended to read:
AB133-ASA1-AA2,259,221 71.362 (1) All tax-option items of nonresident individuals, nonresident estates
22and nonresident trusts derived from a tax-option corporation not requiring
23apportionment under sub. (2) shall follow the situs of the business of the corporation
24from which they are derived, except that all income that is realized from the sale of

1or purchase and subsequent sale or redemption of lottery prizes if the winning tickets
2were originally bought in this state shall be allocated to this state
.
AB133-ASA1-AA2, s. 1748Ln 3Section 1748Ln. 71.362 (2) of the statutes is amended to read:
AB133-ASA1-AA2,259,164 71.362 (2) Nonresident individuals, nonresident estates and nonresident
5trusts deriving income from a tax-option corporation which is engaged in business
6within and without this state shall be taxed only on the income of the corporation
7derived from business transacted and property located in this state and losses and
8other items of the corporation deductible by such shareholders shall be limited to
9their proportionate share of the Wisconsin loss or other item, except that all income
10that is realized from the sale of or purchase and subsequent sale or redemption of
11lottery prizes if the winning tickets were originally bought in this state shall be
12allocated to this state
. For purposes of this subsection, all intangible income of
13tax-option corporations passed through to shareholders is business income that
14follows the situs of the business, except that all income that is realized from the sale
15of or purchase and subsequent sale or redemption of lottery prizes if the winning
16tickets were originally bought in this state shall be allocated to this state
.".
AB133-ASA1-AA2,259,18 17623. Page 937, line 24: after "both" insert ", or that buy or sell lottery prizes
18if the winning tickets were originally bought in this state
".
AB133-ASA1-AA2,259,19 19624. Page 938, line 2: after that line insert:
AB133-ASA1-AA2,259,20 20" Section 1748yb. 71.43 (2) of the statutes is amended to read:
AB133-ASA1-AA2,260,1721 71.43 (2) Franchise tax on corporations. For the privilege of exercising its
22franchise, buying or selling lottery prizes if the winning tickets were originally
23bought in this state
or doing business in this state in a corporate capacity, except as
24provided under s. 71.23 (3), every domestic or foreign corporation, except

1corporations specified in ss. 71.26 (1) and 71.45 (1), shall annually pay a franchise
2tax according to or measured by its entire Wisconsin net income of the preceding
3taxable year at the rates set forth in s. 71.46 (2). In addition, except as provided in
4ss. 71.23 (3), 71.26 (1) and 71.45 (1), a corporation that ceases doing business in this
5state shall pay a special franchise tax according to or measured by its entire
6Wisconsin net income for the taxable year during which the corporation ceases doing
7business in this state at the rate under s. 71.46 (2). Every corporation organized
8under the laws of this state shall be deemed to be residing within this state for the
9purposes of this franchise tax. All provisions of this chapter and ch. 73 relating to
10income taxation of corporations shall apply to franchise taxes imposed under this
11subsection, unless the context requires otherwise. The tax imposed by this
12subsection on insurance companies subject to taxation under this chapter shall be
13based on Wisconsin net income computed under s. 71.45, and no other provision of
14this chapter relating to computation of taxable income for other corporations shall
15apply to such insurance companies. All other provisions of this chapter shall apply
16to insurance companies subject to taxation under this chapter unless the context
17clearly requires otherwise.
AB133-ASA1-AA2, s. 1748ym 18Section 1748ym. 71.45 (1) of the statutes is amended to read:
AB133-ASA1-AA2,261,1219 71.45 (1) Exempt and excludable income. There shall be exempt from taxation
20under this subchapter income of insurers exempt from federal income taxation
21pursuant to section 501 (c) (15) of the internal revenue code, town mutuals organized
22under or subject to ch. 612, foreign insurers, and domestic insurers engaged
23exclusively in life insurance business, domestic insurers insuring against financial
24loss by reason of nonpayment of principal, interest and other sums agreed to be paid
25under the terms of any note or bond or other evidence of indebtedness secured by a

1mortgage, deed of trust or other instrument constituting a lien or charge on real
2estate and corporations organized under ch. 185, but not including income of
3cooperative sickness care associations organized under s. 185.981, or of a service
4insurance corporation organized under ch. 613, that is derived from a health
5maintenance organization as defined in s. 609.01 (2) or a limited service health
6organization as defined in s. 609.01 (3), or operating under subch. I of ch. 616 which
7are bona fide cooperatives operated without pecuniary profit to any shareholder or
8member, or operated on a cooperative plan pursuant to which they determine and
9distribute their proceeds in substantial compliance with s. 185.45. This subsection
10does not apply to income that is realized from the sale of or purchase and subsequent
11sale or redemption of lottery prizes if the winning tickets were originally bought in
12this state.
".
AB133-ASA1-AA2,261,13 13625. Page 938, line 5: after "(1dy)" insert "and (5r)".
AB133-ASA1-AA2,261,14 14626. Page 938, line 23: after that line insert:
AB133-ASA1-AA2,261,15 15" Section 1749p. 71.45 (2) (a) 15. of the statutes is created to read:
AB133-ASA1-AA2,261,1816 71.45 (2) (a) 15. By subtracting from federal taxable income all income that is
17realized from the purchase and subsequent sale or redemption of lottery prizes that
18is treated as nonapportionable income under sub. (3r).".
AB133-ASA1-AA2,261,19 19627. Page 941, line 10: after that line insert:
AB133-ASA1-AA2,261,20 20" Section 1753d. 71.45 (3r) of the statutes is created to read:
AB133-ASA1-AA2,261,2321 71.45 (3r) Allocation of certain proceeds. All income that is realized from
22the purchase and subsequent sale or redemption of lottery prizes if the winning
23tickets were originally bought in this state shall be allocated to this state.".
AB133-ASA1-AA2,261,24 24628. Page 941, line 21: after that line insert:
AB133-ASA1-AA2,262,1
1" Section 1753m. 71.46 (3) of the statutes is amended to read:
AB133-ASA1-AA2,262,92 71.46 (3) The tax imposed under this subchapter on each domestic insurer on
3or measured by its entire net income attributable to lines of insurance in this state
4may not exceed 2% of the gross premiums, as defined in s. 76.62, received during the
5taxable year by the insurer on all policies on those lines of insurance if the subject
6of that insurance was resident, located or to be performed in this state plus 7.9% of
7the income that is realized from the sale of or purchase and subsequent sale or
8redemption of lottery prizes if the winning tickets were originally bought in this
9state
.".
AB133-ASA1-AA2,262,10 10629. Page 943, line 22: after that line insert:
AB133-ASA1-AA2,262,11 11" Section 1757bd. 71.47 (2m) (b) 1. a. of the statutes is amended to read:
AB133-ASA1-AA2,262,2012 71.47 (2m) (b) 1. a. Subject to the limitations provided in this subsection and
13s. 71.80 (3) and (3m), a claimant may claim as a credit against Wisconsin income or
14franchise taxes otherwise due, the amount derived under par. (c). If the allowable
15amount of claim exceeds the income or franchise taxes otherwise due on or measured
16by the claimant's income or if there are no Wisconsin income or franchise taxes due
17on or measured by the claimant's income, the amount of the claim not used as an
18offset against income or franchise taxes shall be certified to the department of
19administration for payment to the claimant by check, share draft or other draft paid
20from the appropriation under s. 20.835 (2) (q) (dn).
AB133-ASA1-AA2, s. 1757be 21Section 1757be. 71.47 (2m) (b) 1. a. of the statutes, as affected by 1999
22Wisconsin Act .... (this act), is repealed and recreated to read:
AB133-ASA1-AA2,263,623 71.47 (2m) (b) 1. a. Subject to the limitations provided in this subsection and
24s. 71.80 (3) and (3m), a claimant may claim as a credit against Wisconsin income

1taxes otherwise due, the amount derived under par. (c). If the allowable amount of
2claim exceeds the income taxes otherwise due on the claimant's income or if there are
3no Wisconsin income taxes due on the claimant's income, the amount of the claim not
4used as an offset against income taxes shall be certified to the department of
5administration for payment to the claimant by check, share draft or other draft paid
6from the appropriation under s. 20.835 (2) (q).".
AB133-ASA1-AA2,263,7 7630. Page 943, line 22: after that line insert:
AB133-ASA1-AA2,263,8 8" Section 1757bd. 71.47 (2m) (c) 1. of the statutes is amended to read:
AB133-ASA1-AA2,263,159 71.47 (2m) (c) 1. Any claimant may claim against taxes otherwise due under
10this chapter 10% a percentage, as determined by the department under subd. 3., of
11the property taxes accrued in the taxable year to which the claim relates, up to a
12maximum claim of $1,000 $2,000 for taxable years ending before January 1, 2001,
13and up to a maximum claim of $1,500 for taxable years beginning after December 31,
142000
, except that the credit under this subsection plus the credit under subch. IX
15may not exceed 95% of the property taxes accrued on the farm.
AB133-ASA1-AA2, s. 1757bg 16Section 1757bg. 71.47 (2m) (c) 3. of the statutes is created to read:
AB133-ASA1-AA2,263,2217 71.47 (2m) (c) 3. The department shall annually adjust the percentage that is
18used to determine the amount of the claim under subd. 1. based on the estimated
19number of claims and the amount estimated to be expended from the appropriation
20under s. 20.835 (2) (q), as determined under s. 79.13. The department shall
21incorporate the annually adjusted percentage into the income tax forms and
22instructions.".
AB133-ASA1-AA2,263,23 23631. Page 944, line 19: after that line insert:
AB133-ASA1-AA2,263,24 24" Section 1759g. 71.47 (5r) of the statutes is created to read:
AB133-ASA1-AA2,264,1
171.47 (5r) Education credit. (a) In this subsection:
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