AB954-ASA1, s. 6 16Section 6. 71.28 (5e) of the statutes is created to read:
AB954-ASA1,4,1817 71.28 (5e) Workplace wellness program credit. (a) Definitions. In this
18subsection:
AB954-ASA1,4,1919 1. "Claimant" means a person who files a claim under this subsection.
AB954-ASA1,4,2120 2. "Workplace wellness program" means a health or fitness program, as defined
21by rule by the department, and includes the following programs or services:
AB954-ASA1,4,2222 a. Smoking cessation.
AB954-ASA1,4,2323 b. Weight management.
AB954-ASA1,4,2424 c. Stress management.
AB954-ASA1,4,2525 d. Health risk assessments.
AB954-ASA1,5,1
1e. Health screenings.
AB954-ASA1,5,22 f. Nutrition education.
AB954-ASA1,5,33 g. Health or fitness incentive programs.
AB954-ASA1,5,94 (b) Filing claims. Subject to the limitations provided in this subsection, a
5claimant may claim as a credit against the taxes imposed under s. 71.23, up to the
6amount of those taxes, in each taxable year for 3 years, an amount that is equal to
730 percent of the amount the claimant paid in the taxable year to provide a workplace
8wellness program to any of the claimant's employees who are employed in this state,
9not including any amount paid for capital improvements.
AB954-ASA1,5,1910 (c) Limitations. 1. The maximum amount of the credits that may be claimed
11under this subsection and ss. 71.07 (5e) and 71.47 (5e) in any taxable year is
12$1,000,000 for all claimants who employ 50 or fewer employees in the taxable year
13and $1,000,000 for all claimants who employ more than 50 employees in the taxable
14year. If the amount of the credits claimed under this subsection in any taxable year
15exceeds the maximum amount provided under this subdivision, the department
16shall reduce the amount of each credit claimed in proportion to the total amount of
17all credits claimed. No credit may be claimed under this subsection unless the
18claimant files an application for the credit with the department on the form and in
19the manner prescribed by the department by rule.
AB954-ASA1,6,220 2. Partnerships, limited liability companies, and tax-option corporations may
21not claim the credit under this subsection, but the eligibility for, and the amount of,
22the credit are based on their payment of amounts under par. (b). 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.
AB954-ASA1,6,43 (d) Administration. Subsection (4) (e) to (h), as it applies to the credit under
4sub. (4), applies to the credit under this subsection.
AB954-ASA1, s. 7 5Section 7. 71.30 (3) (epa) of the statutes is created to read:
AB954-ASA1,6,66 71.30 (3) (epa) Workplace wellness program credit under s. 71.28 (5e).
AB954-ASA1, s. 8 7Section 8. 71.34 (1) (g) of the statutes, as affected by 2005 Wisconsin Act 74,
8is amended to read:
AB954-ASA1,6,119 71.34 (1) (g) An addition shall be made for credits computed by a tax-option
10corporation under s. 71.28 (1dd), (1de), (1di), (1dj), (1dL), (1dm), (1ds), (1dx), (3), (3g),
11(3n), (3t), (5b), (5e), and (5g) and passed through to shareholders.
AB954-ASA1, s. 9 12Section 9. 71.45 (2) (a) 10. of the statutes, as affected by 2005 Wisconsin Act
1374
, is amended to read:
AB954-ASA1,6,1914 71.45 (2) (a) 10. By adding to federal taxable income the amount of credit
15computed under s. 71.47 (1dd) to (1dx), (3n), (5b), (5e), and (5g) and not passed
16through by a partnership, limited liability company, or tax-option corporation that
17has added that amount to the partnership's, limited liability company's, or
18tax-option corporation's income under s. 71.21 (4) or 71.34 (1) (g) and the amount of
19credit computed under s. 71.47 (1), (3), (3t), (4), and (5).
AB954-ASA1, s. 10 20Section 10. 71.47 (5e) of the statutes is created to read:
AB954-ASA1,6,2221 71.47 (5e) Workplace wellness program credit. (a) Definitions. In this
22subsection:
AB954-ASA1,6,2323 1. "Claimant" means a person who files a claim under this subsection.
AB954-ASA1,6,2524 2. "Workplace wellness program" means a health or fitness program, as defined
25by rule by the department, and includes the following programs or services:
AB954-ASA1,7,1
1a. Smoking cessation.
AB954-ASA1,7,22 b. Weight management.
AB954-ASA1,7,33 c. Stress management.
AB954-ASA1,7,44 d. Health risk assessments.
AB954-ASA1,7,55 e. Health screenings.
AB954-ASA1,7,66 f. Nutrition education.
AB954-ASA1,7,77 g. Health or fitness incentive programs.
AB954-ASA1,7,138 (b) Filing claims. Subject to the limitations provided in this subsection, a
9claimant may claim as a credit against the taxes imposed under s. 71.43, up to the
10amount of those taxes, in each taxable year for 3 years, an amount that is equal to
1130 percent of the amount the claimant paid in the taxable year to provide a workplace
12wellness program to any of the claimant's employees who are employed in this state,
13not including any amount paid for capital improvements.
AB954-ASA1,7,2314 (c) Limitations. 1. The maximum amount of the credits that may be claimed
15under this subsection and ss. 71.07 (5e) and 71.28 (5e) in any taxable year is
16$1,000,000 for all claimants who employ 50 or fewer employees in the taxable year
17and $1,000,000 for all claimants who employ more than 50 employees in the taxable
18year. If the amount of the credits claimed under this subsection in any taxable year
19exceeds the maximum amount provided under this subdivision, the department
20shall reduce the amount of each credit claimed in proportion to the total amount of
21all credits claimed. No credit may be claimed under this subsection unless the
22claimant files an application for the credit with the department on the form and in
23the manner prescribed by the department by rule.
AB954-ASA1,8,624 2. Partnerships, limited liability companies, and tax-option corporations may
25not claim the credit under this subsection, but the eligibility for, and the amount of,

1the credit are based on their payment of amounts under par. (b). A partnership,
2limited liability company, or tax-option corporation shall compute the amount of
3credit that each of its partners, members, or shareholders may claim and shall
4provide that information to each of them. Partners, members of limited liability
5companies, and shareholders of tax-option corporations may claim the credit in
6proportion to their ownership interests.
AB954-ASA1,8,87 (d) Administration. Section 71.28 (4) (e) to (h), as it applies to the credit under
8s. 71.28 (4), applies to the credit under this subsection.
AB954-ASA1, s. 11 9Section 11. 71.49 (1) (epa) of the statutes is created to read:
AB954-ASA1,8,1010 71.49 (1) (epa) Workplace wellness program credit under s. 71.47 (5e).
AB954-ASA1, s. 12 11Section 12. 77.92 (4) of the statutes, as affected by 2005 Wisconsin Act 74, is
12amended to read:
AB954-ASA1,9,213 77.92 (4) "Net business income," with respect to a partnership, means taxable
14income as calculated under section 703 of the Internal Revenue Code; plus the items
15of income and gain under section 702 of the Internal Revenue Code, including taxable
16state and municipal bond interest and excluding nontaxable interest income or
17dividend income from federal government obligations; minus the items of loss and
18deduction under section 702 of the Internal Revenue Code, except items that are not
19deductible under s. 71.21; plus guaranteed payments to partners under section 707
20(c) of the Internal Revenue Code; plus the credits claimed under s. 71.07 (2dd), (2de),
21(2di), (2dj), (2dL), (2dm), (2dr), (2ds), (2dx), (3g), (3s), (3n), (3t), (5b), (5e), and (5g);
22and plus or minus, as appropriate, transitional adjustments, depreciation
23differences, and basis differences under s. 71.05 (13), (15), (16), (17), and (19); but
24excluding income, gain, loss, and deductions from farming. "Net business income,"
25with respect to a natural person, estate, or trust, means profit from a trade or

1business for federal income tax purposes and includes net income derived as an
2employee as defined in section 3121 (d) (3) of the Internal Revenue Code.
AB954-ASA1, s. 13 3Section 13. Initial applicability.
AB954-ASA1,9,44 (1) This act first applies to taxable years beginning on January 1, 2008.
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