SB451-SSA1,12,2524 16.70 (2) "Authority" means a body created under subch. III of ch. 149 or under
25ch. 231, 232, 233, 234, 235, or 237.
SB451-SSA1, s. 21
1Section 21. 16.72 (2) (e) (intro.) of the statutes is amended to read:
SB451-SSA1,13,112 16.72 (2) (e) (intro.) In writing the specifications under this subsection, the
3department and any other designated purchasing agent under s. 16.71 (1) shall
4incorporate requirements for the purchase of products made from recycled materials
5and recovered materials if their use is technically and economically feasible. Each
6authority other than the University of Wisconsin Hospitals and Clinics Authority
7and the Health Insurance Risk-Sharing Plan Authority
, in writing specifications for
8purchasing by the authority, shall incorporate requirements for the purchase of
9products made from recycled materials and recovered materials if their use is
10technically and economically feasible. The specifications shall include requirements
11for the purchase of the following materials:
SB451-SSA1, s. 22 12Section 22. 16.72 (2) (f) of the statutes is amended to read:
SB451-SSA1,13,2213 16.72 (2) (f) In writing specifications under this subsection, the department,
14any other designated purchasing agent under s. 16.71 (1), and each authority other
15than the University of Wisconsin Hospitals and Clinics Authority and the Health
16Insurance Risk-Sharing Plan Authority
shall incorporate requirements relating to
17the recyclability and ultimate disposition of products and, wherever possible, shall
18write the specifications so as to minimize the amount of solid waste generated by the
19state, consistent with the priorities established under s. 287.05 (12). All
20specifications under this subsection shall discourage the purchase of single-use,
21disposable products and require, whenever practical, the purchase of multiple-use,
22durable products.
SB451-SSA1, s. 23 23Section 23. 16.75 (1m) of the statutes is amended to read:
SB451-SSA1,14,1124 16.75 (1m) The department shall award each order or contract for materials,
25supplies or equipment on the basis of life cycle cost estimates, whenever such action

1is appropriate. Each authority other than the University of Wisconsin Hospitals and
2Clinics Authority and the Health Insurance Risk-Sharing Plan Authority shall
3award each order or contract for materials, supplies or equipment on the basis of life
4cycle cost estimates, whenever such action is appropriate. The terms, conditions and
5evaluation criteria to be applied shall be incorporated in the solicitation of bids or
6proposals. The life cycle cost formula may include, but is not limited to, the
7applicable costs of energy efficiency, acquisition and conversion, money,
8transportation, warehousing and distribution, training, operation and maintenance
9and disposition or resale. The department shall prepare documents containing
10technical guidance for the development and use of life cycle cost estimates, and shall
11make the documents available to local governmental units.
SB451-SSA1, s. 24 12Section 24. 16.75 (8) (a) 1. of the statutes is amended to read:
SB451-SSA1,14,1913 16.75 (8) (a) 1. The department, any other designated purchasing agent under
14s. 16.71 (1), any agency making purchases under s. 16.74, and each authority other
15than the University of Wisconsin Hospitals and Clinics Authority and the Health
16Insurance Risk-Sharing Plan Authority
shall, to the extent practicable, make
17purchasing selections using specifications developed under s. 16.72 (2) (e) to
18maximize the purchase of materials utilizing recycled materials and recovered
19materials.
SB451-SSA1, s. 25 20Section 25. 16.75 (8) (a) 2. of the statutes is amended to read:
SB451-SSA1,15,221 16.75 (8) (a) 2. Each agency and authority other than the University of
22Wisconsin Hospitals and Clinics Authority and the Health Insurance Risk-Sharing
23Plan Authority
shall ensure that the average recycled or recovered content of all
24paper purchased by the agency or authority measured as a proportion, by weight, of

1the fiber content of paper products purchased in a fiscal year, is not less than 40%
2of all purchased paper.
SB451-SSA1, s. 26 3Section 26. 16.75 (9) of the statutes is amended to read:
SB451-SSA1,15,84 16.75 (9) The department, any other designated purchasing agent under s.
516.71 (1), any agency making purchases under s. 16.74, and any authority other than
6the University of Wisconsin Hospitals and Clinics Authority and the Health
7Insurance Risk-Sharing Plan Authority
shall, to the extent practicable, make
8purchasing selections using specifications prepared under s. 16.72 (2) (f).
SB451-SSA1, s. 27 9Section 27. 16.765 (1) of the statutes is amended to read:
SB451-SSA1,15,1910 16.765 (1) Contracting agencies, the University of Wisconsin Hospitals and
11Clinics Authority, the Fox River Navigational System Authority, the Health
12Insurance Risk-Sharing Plan Authority,
and the Bradley Center Sports and
13Entertainment Corporation shall include in all contracts executed by them a
14provision obligating the contractor not to discriminate against any employee or
15applicant for employment because of age, race, religion, color, handicap, sex, physical
16condition, developmental disability as defined in s. 51.01 (5), sexual orientation as
17defined in s. 111.32 (13m), or national origin and, except with respect to sexual
18orientation, obligating the contractor to take affirmative action to ensure equal
19employment opportunities.
SB451-SSA1, s. 28 20Section 28. 16.765 (2) of the statutes is amended to read:
SB451-SSA1,16,1121 16.765 (2) Contracting agencies, the University of Wisconsin Hospitals and
22Clinics Authority, the Fox River Navigational System Authority, the Health
23Insurance Risk-Sharing Plan Authority,
and the Bradley Center Sports and
24Entertainment Corporation shall include the following provision in every contract
25executed by them: "In connection with the performance of work under this contract,

1the contractor agrees not to discriminate against any employee or applicant for
2employment because of age, race, religion, color, handicap, sex, physical condition,
3developmental disability as defined in s. 51.01 (5), sexual orientation or national
4origin. This provision shall include, but not be limited to, the following: employment,
5upgrading, demotion or transfer; recruitment or recruitment advertising; layoff or
6termination; rates of pay or other forms of compensation; and selection for training,
7including apprenticeship. Except with respect to sexual orientation, the contractor
8further agrees to take affirmative action to ensure equal employment opportunities.
9The contractor agrees to post in conspicuous places, available for employees and
10applicants for employment, notices to be provided by the contracting officer setting
11forth the provisions of the nondiscrimination clause".
SB451-SSA1, s. 29 12Section 29. 16.765 (4) of the statutes is amended to read:
SB451-SSA1,16,1713 16.765 (4) Contracting agencies, the University of Wisconsin Hospitals and
14Clinics Authority, the Fox River Navigational System Authority, the Health
15Insurance Risk-Sharing Plan Authority,
and the Bradley Center Sports and
16Entertainment Corporation shall take appropriate action to revise the standard
17government contract forms under this section.
SB451-SSA1, s. 30 18Section 30. 16.765 (5) of the statutes is amended to read:
SB451-SSA1,17,719 16.765 (5) The head of each contracting agency and the boards of directors of
20the University of Wisconsin Hospitals and Clinics Authority, the Fox River
21Navigational System Authority, the Health Insurance Risk-Sharing Plan Authority,
22and the Bradley Center Sports and Entertainment Corporation shall be primarily
23responsible for obtaining compliance by any contractor with the nondiscrimination
24and affirmative action provisions prescribed by this section, according to procedures
25recommended by the department. The department shall make recommendations to

1the contracting agencies and the boards of directors of the University of Wisconsin
2Hospitals and Clinics Authority, the Fox River Navigational System Authority, the
3Health Insurance Risk-Sharing Plan Authority,
and the Bradley Center Sports and
4Entertainment Corporation for improving and making more effective the
5nondiscrimination and affirmative action provisions of contracts. The department
6shall promulgate such rules as may be necessary for the performance of its functions
7under this section.
SB451-SSA1, s. 31 8Section 31. 16.765 (6) of the statutes is amended to read:
SB451-SSA1,17,169 16.765 (6) The department may receive complaints of alleged violations of the
10nondiscrimination provisions of such contracts. The department shall investigate
11and determine whether a violation of this section has occurred. The department may
12delegate this authority to the contracting agency, the University of Wisconsin
13Hospitals and Clinics Authority, the Fox River Navigational System Authority, the
14Health Insurance Risk-Sharing Plan Authority,
or the Bradley Center Sports and
15Entertainment Corporation for processing in accordance with the department's
16procedures.
SB451-SSA1, s. 32 17Section 32. 16.765 (7) (intro.) of the statutes is amended to read:
SB451-SSA1,17,2518 16.765 (7) (intro.) When a violation of this section has been determined by the
19department, the contracting agency, the University of Wisconsin Hospitals and
20Clinics Authority, the Fox River Navigational System Authority, the Health
21Insurance Risk-Sharing Plan Authority,
or the Bradley Center Sports and
22Entertainment Corporation, the contracting agency, the University of Wisconsin
23Hospitals and Clinics Authority, the Fox River Navigational System Authority, the
24Health Insurance Risk-Sharing Plan Authority,
or the Bradley Center Sports and
25Entertainment Corporation shall:
SB451-SSA1, s. 33
1Section 33. 16.765 (7) (d) of the statutes is amended to read:
SB451-SSA1,18,72 16.765 (7) (d) Direct the violating party to take immediate steps to prevent
3further violations of this section and to report its corrective action to the contracting
4agency, the University of Wisconsin Hospitals and Clinics Authority, the Fox River
5Navigational System Authority, the Health Insurance Risk-Sharing Plan Authority,
6or the Bradley center sports and entertainment corporation Center Sports and
7Entertainment Corporation
.
SB451-SSA1, s. 34 8Section 34. 16.765 (8) of the statutes is amended to read:
SB451-SSA1,18,219 16.765 (8) If further violations of this section are committed during the term
10of the contract, the contracting agency, the Fox River Navigational System Authority,
11the Health Insurance Risk-Sharing Plan Authority, or the Bradley Center Sports
12and Entertainment Corporation may permit the violating party to complete the
13contract, after complying with this section, but thereafter the contracting agency, the
14Fox River Navigational System Authority, the Health Insurance Risk-Sharing Plan
15Authority,
or the Bradley Center Sports and Entertainment Corporation shall
16request the department to place the name of the party on the ineligible list for state
17contracts, or the contracting agency, the Fox River Navigational System Authority,
18the Health Insurance Risk-Sharing Plan Authority, or the Bradley Center Sports
19and Entertainment Corporation may terminate the contract without liability for the
20uncompleted portion or any materials or services purchased or paid for by the
21contracting party for use in completing the contract.
SB451-SSA1, s. 35 22Section 35. 16.85 (2) of the statutes is amended to read:
SB451-SSA1,19,723 16.85 (2) To furnish engineering, architectural, project management, and other
24building construction services whenever requisitions therefor are presented to the
25department by any agency. The department may deposit moneys received from the

1provision of these services in the account under s. 20.505 (1) (kc) or in the general
2fund as general purpose revenue — earned. In this subsection, "agency" means an
3office, department, independent agency, institution of higher education, association,
4society, or other body in state government created or authorized to be created by the
5constitution or any law, which is entitled to expend moneys appropriated by law,
6including the legislature and the courts, but not including an authority created in
7subch. III of ch. 149 or in ch. 231, 233, 234, or 237.
SB451-SSA1, s. 36 8Section 36. 16.865 (8) of the statutes is amended to read:
SB451-SSA1,19,239 16.865 (8) Annually in each fiscal year, allocate as a charge to each agency a
10proportionate share of the estimated costs attributable to programs administered by
11the agency to be paid from the appropriation under s. 20.505 (2) (k). The department
12may charge premiums to agencies to finance costs under this subsection and pay the
13costs from the appropriation on an actual basis. The department shall deposit all
14collections under this subsection in the appropriation account under s. 20.505 (2) (k).
15Costs assessed under this subsection may include judgments, investigative and
16adjustment fees, data processing and staff support costs, program administration
17costs, litigation costs, and the cost of insurance contracts under sub. (5). In this
18subsection, "agency" means an office, department, independent agency, institution
19of higher education, association, society, or other body in state government created
20or authorized to be created by the constitution or any law, which that is entitled to
21expend moneys appropriated by law, including the legislature and the courts, but not
22including an authority created in subch. III of ch. 149 or in ch. 231, 232, 233, 234, 235,
23or 237.
SB451-SSA1, s. 37 24Section 37. 20.145 (5) of the statutes is created to read:
SB451-SSA1,20,4
120.145 (5) Health Insurance Risk-Sharing Plan. (g) Insurer assessments. All
2moneys received in insurer assessments under s. 149.13, to be paid to the Health
3Insurance Risk-Sharing Plan Authority under subch. III of ch. 149 for deposit in the
4Health Insurance Risk-Sharing Plan fund under s. 149.11 (2).
SB451-SSA1,20,85 (m) Federal grants for high risk pool. All moneys received from the federal
6government in high risk pool grants, to be paid to the Health Insurance
7Risk-Sharing Plan Authority under subch. III of ch. 149 for deposit in the Health
8Insurance Risk-Sharing Plan fund under s. 149.11 (2).
SB451-SSA1, s. 38 9Section 38. 20.435 (4) (u) of the statutes is repealed.
SB451-SSA1, s. 39 10Section 39. 20.435 (4) (v) of the statutes is repealed.
SB451-SSA1, s. 40 11Section 40. 25.17 (1) (gf) of the statutes is repealed.
SB451-SSA1, s. 41 12Section 41. 25.55 (intro.) of the statutes is repealed.
SB451-SSA1, s. 42 13Section 42. 25.55 (3) of the statutes is renumbered 149.11 (2) (a) 1. and
14amended to read:
SB451-SSA1,20,1615 149.11 (2) (a) 1. Insurer assessments under ch. 149 s. 149.13, paid to the
16authority under s. 20.145 (5) (g)
.
SB451-SSA1, s. 43 17Section 43. 25.55 (4) of the statutes is renumbered 149.11 (2) (a) 2. and
18amended to read:
SB451-SSA1,20,1919 149.11 (2) (a) 2. Premiums paid by eligible persons under ch. 149.
SB451-SSA1, s. 44 20Section 44. 70.11 (41m) of the statutes is created to read:
SB451-SSA1,20,2321 70.11 (41m) Health Insurance Risk-Sharing Plan Authority. All property
22owned by the Health Insurance Risk-Sharing Plan Authority, provided that use of
23the property is primarily related to the purposes of the authority.
SB451-SSA1, s. 45 24Section 45. 71.07 (5g) of the statutes is created to read:
SB451-SSA1,21,5
171.07 (5g) Health Insurance Risk-Sharing Plan assessments credit. (a)
2Definitions. In this subsection, "claimant" means a partner, limited liability
3company member, or tax-option corporation shareholder who files a claim under this
4subsection and who is a partner, member, or shareholder of an entity that is an
5insurer, as defined in s. 149.10 (5).
SB451-SSA1,21,106 (b) Filing claims. Subject to the limitations provided under this subsection, for
7taxable years beginning after December 31, 2005, a claimant may claim as a credit
8against the taxes imposed under s. 71.02 an amount that is equal to a percentage of
9the amount of the assessment under s. 149.13 that the claimant paid in the calendar
10year in which the claimant's taxable year begins.
SB451-SSA1,21,1511 (c) Limitations. 1. The department of revenue, in consultation with the office
12of the commissioner of insurance, shall determine the percentage under par. (b) for
13each claimant for each taxable year so that the amount of the credit awarded to all
14claimants under this subsection and ss. 71.28 (5g), 71.47 (5g), and 76.655 is as close
15as practicable to $5,000,000 in each fiscal year.
SB451-SSA1,21,2316 2. Partnerships, limited liability companies, and tax-option corporations may
17not claim the credit under this subsection, but the eligibility for, and the amount of,
18the credit are based on their payment of amounts described under par. (b). A
19partnership, limited liability company, or tax-option corporation shall compute the
20amount of credit that each of its partners, members, or shareholders may claim and
21shall provide that information to each of them. Partners, members of limited liability
22companies, and shareholders of tax-option corporations may claim the credit in
23proportion to their ownership interests.
SB451-SSA1,22,324 3. The amount of any credits that a claimant is awarded under this subsection
25for taxable years beginning after December 31, 2005, and before January 1, 2008,

1may first be claimed against the tax imposed under this subchapter for taxable years
2beginning after December 31, 2007, and in the manner determined by the
3department of revenue.
SB451-SSA1,22,54 (d) Administration. Section 71.28 (4) (e) to (h), as it applies to the credit under
5s. 71.28 (4), applies to the credit under this subsection.
SB451-SSA1, s. 46 6Section 46. 71.10 (4) (cp) of the statutes is created to read:
SB451-SSA1,22,87 71.10 (4) (cp) Health Insurance Risk-Sharing Plan assessments credit under
8s. 71.07 (5g).
SB451-SSA1, s. 47 9Section 47. 71.21 (4) of the statutes is amended to read:
SB451-SSA1,22,1210 71.21 (4) Credits computed by a partnership under s. 71.07 (2dd), (2de), (2di),
11(2dj), (2dL), (2dm), (2ds), (2dx), (3g), (3n), (3s), (3t), and (5b), and (5g) and passed
12through to partners shall be added to the partnership's income.
SB451-SSA1, s. 48 13Section 48. 71.26 (1) (be) of the statutes is amended to read:
SB451-SSA1,22,1614 71.26 (1) (be) Certain authorities. Income of the University of Wisconsin
15Hospitals and Clinics Authority, of the Health Insurance Risk-Sharing Plan
16Authority,
and of the Fox River Navigational System Authority.
SB451-SSA1, s. 49 17Section 49. 71.26 (2) (a) of the statutes is amended to read:
SB451-SSA1,23,1018 71.26 (2) (a) Corporations in general. The "net income" of a corporation means
19the gross income as computed under the Internal Revenue Code as modified under
20sub. (3) minus the amount of recapture under s. 71.28 (1di) plus the amount of credit
21computed under s. 71.28 (1), (3), (4), and (5) minus, as provided under s. 71.28 (3) (c)
227., the amount of the credit under s. 71.28 (3) that the taxpayer added to income
23under this paragraph at the time that the taxpayer first claimed the credit plus the
24amount of the credit computed under s. 71.28 (1dd), (1de), (1di), (1dj), (1dL), (1dm),
25(1ds), (1dx), (3g), (3n), (3t), and (5b), and (5g) and not passed through by a

1partnership, limited liability company, or tax-option corporation that has added that
2amount to the partnership's, limited liability company's, or tax-option corporation's
3income under s. 71.21 (4) or 71.34 (1) (g) plus the amount of losses from the sale or
4other disposition of assets the gain from which would be wholly exempt income, as
5defined in sub. (3) (L), if the assets were sold or otherwise disposed of at a gain and
6minus deductions, as computed under the Internal Revenue Code as modified under
7sub. (3), plus or minus, as appropriate, an amount equal to the difference between
8the federal basis and Wisconsin basis of any asset sold, exchanged, abandoned, or
9otherwise disposed of in a taxable transaction during the taxable year, except as
10provided in par. (b) and s. 71.45 (2) and (5).
SB451-SSA1, s. 50 11Section 50. 71.28 (5g) of the statutes is created to read:
SB451-SSA1,23,1412 71.28 (5g) Health Insurance Risk-Sharing Plan assessments credit. (a)
13Definitions. In this subsection, "claimant" means an insurer, as defined in s. 149.10
14(5), who files a claim under this subsection.
SB451-SSA1,23,1915 (b) Filing claims. Subject to the limitations provided under this subsection, for
16taxable years beginning after December 31, 2005, a claimant may claim as a credit
17against the taxes imposed under s. 71.23 an amount that is equal to a percentage of
18the amount of assessment under s. 149.13 that the claimant paid in the calendar year
19in which the claimant's taxable year begins.
SB451-SSA1,23,2420 (c) Limitations. 1. The department of revenue, in consultation with the office
21of the commissioner of insurance, shall determine the percentage under par. (b) for
22each claimant for each taxable year so that the amount of the credit awarded to all
23claimants under this subsection and ss. 71.07 (5g), 71.47 (5g), and 76.655 is as close
24as practicable to $5,000,000 in each fiscal year.
SB451-SSA1,24,8
12. 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 amounts described under par. (b). A
4partnership, limited liability company, or tax-option corporation shall compute the
5amount of credit that each of its partners, members, or shareholders may claim and
6shall provide that information to each of them. Partners, members of limited liability
7companies, and shareholders of tax-option corporations may claim the credit in
8proportion to their ownership interests.
SB451-SSA1,24,139 3. The amount of any credits that a claimant is awarded under this subsection
10for taxable years beginning after December 31, 2005, and before January 1, 2008,
11may first be claimed against the tax imposed under this subchapter for taxable years
12beginning after December 31, 2007, and in the manner determined by the
13department of revenue.
SB451-SSA1,24,1514 (d) Administration. Subsection (4) (e) to (h), as it applies to the credit under
15sub. (4), applies to the credit under this subsection.
SB451-SSA1, s. 51 16Section 51. 71.30 (3) (dm) of the statutes is created to read:
SB451-SSA1,24,1817 71.30 (3) (dm) Health Insurance Risk-Sharing Plan assessments credit under
18s. 71.28 (5g).
SB451-SSA1, s. 52 19Section 52. 71.34 (1) (g) of the statutes is amended to read:
SB451-SSA1,24,2220 71.34 (1) (g) An addition shall be made for credits computed by a tax-option
21corporation under s. 71.28 (1dd), (1de), (1di), (1dj), (1dL), (1dm), (1ds), (1dx), (3), (3g),
22(3n), (3t), and (5b), and (5g) and passed through to shareholders.
SB451-SSA1, s. 53 23Section 53. 71.45 (2) (a) 10. of the statutes is amended to read:
SB451-SSA1,25,424 71.45 (2) (a) 10. By adding to federal taxable income the amount of credit
25computed under s. 71.47 (1dd) to (1dx), (3n), and (5b), and (5g) and not passed

1through by a partnership, limited liability company, or tax-option corporation that
2has added that amount to the partnership's, limited liability company's, or
3tax-option corporation's income under s. 71.21 (4) or 71.34 (1) (g) and the amount of
4credit computed under s. 71.47 (1), (3), (3t), (4), and (5).
SB451-SSA1, s. 54 5Section 54. 71.47 (5g) of the statutes is created to read:
SB451-SSA1,25,86 71.47 (5g) Health Insurance Risk-Sharing Plan assessments credit. (a)
7Definitions. In this subsection, "claimant" means an insurer, as defined in s. 149.10
8(5), who files a claim under this subsection.
SB451-SSA1,25,139 (b) Filing claims. Subject to the limitations provided under this subsection, for
10taxable years beginning after December 31, 2005, a claimant may claim as a credit
11against the taxes imposed under s. 71.43 an amount that is equal to a percentage of
12the amount of assessment under s. 149.13 that the claimant paid in the calendar year
13in which the claimant's taxable year begins.
SB451-SSA1,25,1814 (c) Limitations. 1. The department of revenue, in consultation with the office
15of the commissioner of insurance, shall determine the percentage under par. (b) for
16each claimant for each taxable year so that the amount of the credit awarded to all
17claimants under this subsection and ss. 71.07 (5g), 71.28 (5g), and 76.655 is as close
18as practicable to $5,000,000 in each fiscal year.
SB451-SSA1,26,219 2. Partnerships, limited liability companies, and tax-option corporations may
20not claim the credit under this subsection, but the eligibility for, and the amount of,
21the credit are based on their payment of amounts described under par. (b). A
22partnership, limited liability company, or tax-option corporation shall compute the
23amount of credit that each of its partners, members, or shareholders may claim and
24shall provide 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.
SB451-SSA1,26,73 3. The amount of any credits that a claimant is awarded under this subsection
4for taxable years beginning after December 31, 2005, and before January 1, 2008,
5may first be claimed against the tax imposed under this subchapter for taxable years
6beginning after December 31, 2007, and in the manner determined by the
7department of revenue.
SB451-SSA1,26,98 (d) Administration. Section 71.28 (4) (e) to (h), as it applies to the credit under
9s. 71.28 (4), applies to the credit under this subsection.
SB451-SSA1, s. 55 10Section 55. 71.49 (1) (dm) of the statutes is created to read:
SB451-SSA1,26,1211 71.49 (1) (dm) Health Insurance Risk-Sharing Plan assessments credit under
12s. 71.47 (5g).
SB451-SSA1, s. 56 13Section 56. 76.655 of the statutes is created to read:
SB451-SSA1,26,16 1476.655 Health Insurance Risk-Sharing Plan assessments credit. (1)
15Definitions. In this section, "claimant" means an insurer, as defined in s. 149.10 (5),
16who files a claim under this section.
SB451-SSA1,26,21 17(2) Filing claims. Subject to the limitations provided under this section, for
18taxable years beginning after December 31, 2005, a claimant may claim as a credit
19against the fees imposed under ss. 76.60, 76.63, 76.65, 76.66 or 76.67 an amount that
20is equal to a percentage of the amount of assessment under s. 149.13 that the
21claimant paid in the calendar year in which the claimant's taxable year begins.
SB451-SSA1,27,2 22(3) Limitations. (a) The department of revenue, in consultation with the office
23of the commissioner of insurance, shall determine the percentage under sub. (2) for
24each claimant for each taxable year so that the amount of the credit awarded to all

1claimants under this section and ss. 71.07 (5g), 71.28 (5g), and 71.47 (5g) is as close
2as practicable to $5,000,000 in each fiscal year.
SB451-SSA1,27,73 (b) The amount of any credits that a claimant is awarded under this section for
4taxable years beginning after December 31, 2005, and before January 1, 2008, may
5first be claimed against the fees imposed under ss. 76.60, 76.63, 76.65, or 76.67 for
6taxable years beginning after December 31, 2007, and in the manner determined by
7the department of revenue.
SB451-SSA1,27,13 8(4) Carry-forward. If the credit under sub. (2) is not entirely offset against the
9fees imposed under ss. 76.60, 76.63, 76.65, 76.66, or 76.67 that are otherwise due, the
10unused balance may be carried forward and credited against those fees in the
11following 15 years to the extent that it is not offset by those fees otherwise due in all
12the years between the year in which the assessment was paid and the year in which
13the carry-forward credit is claimed.
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