SB40-ASA1-AA1,239,4
171.05
(6) (b) 31. Any increase in value of
a college savings account, as described
2in s. 14.64 any qualified tuition program, as that term is defined in 26 USC 529 (b)
3(1), except that the subtraction under this subdivision may not be claimed by any
4individual who has made a nonqualified withdrawal, as described in s. 14.64 (2) (e).
SB40-ASA1-AA1,239,116
71.05
(6) (b) 32. (intro.) An amount paid into
a college savings account, as
7described in s. 14.64 any qualified tuition program, as that term is defined in 26 USC
8529 (b) (1), if the beneficiary of the account is one of the following: the claimant; the
9claimant's child and the claimant's dependent who is claimed under section
151 (c)
10of the Internal Revenue Code; the claimant's grandchild; the claimant's
11great-grandchild; or the claimant's niece or nephew; calculated as follows:".
SB40-ASA1-AA1,239,1716
71.07
(3h) Workplace wellness program credit. (a)
Definitions. In this
17subsection:
SB40-ASA1-AA1,239,1818
1. "Claimant" means a person who files a claim under this subsection.
SB40-ASA1-AA1,239,2319
2. "Health risk assessment" means a computer-based health-promotion tool
20consisting of a questionnaire; a biometric heath screening to measure vital health
21statistics, including blood pressure, cholesterol, glucose, weight, and height; a
22formula for estimating health risks; an advice database; and a means to generate
23reports.
SB40-ASA1-AA1,240,3
13. "Workplace wellness program" means a health or fitness program, as defined
2by rule under s. 560.207 (4), that is provided with health risk assessments and
3includes the following programs or services:
SB40-ASA1-AA1,240,44
a. Smoking cessation.
SB40-ASA1-AA1,240,55
b. Weight management.
SB40-ASA1-AA1,240,66
c. Stress management.
SB40-ASA1-AA1,240,77
d. Worker injury prevention programs.
SB40-ASA1-AA1,240,88
e. Health screenings.
SB40-ASA1-AA1,240,99
f. Nutrition education.
SB40-ASA1-AA1,240,1010
g. Health or fitness incentive programs.
SB40-ASA1-AA1,240,1711
(b)
Filing claims. Subject to the limitations provided in this subsection and s.
12560.207, for taxable years beginning after December 31, 2008, a claimant may claim
13as a credit against the taxes imposed under s. 71.02, up to the amount of those taxes,
14in each taxable year for 3 years, an amount that is equal to 30 percent of the amount
15that the claimant paid in the taxable year to provide a workplace wellness program
16to any of the claimant's employees who are employed in this state, not including any
17amount paid to acquire, construct, rehabilitate, remodel, or repair real property.
SB40-ASA1-AA1,240,2218
(c)
Limitations. 1. The maximum amount of the credits that may be claimed
19under this subsection and ss. 71.28 (3h) and 71.47 (3h) in any taxable year is
20$2,500,000 for all claimants who employ 50 or fewer employees in the taxable year
21and $2,500,000 for all claimants who employ more than 50 employees in the taxable
22year.
SB40-ASA1-AA1,241,523
2. Partnerships, limited liability companies, and tax-option corporations may
24not claim the credit under this subsection, but the eligibility for, and the amount of,
25the credit are based on their payment of amounts under par. (b). A partnership,
1limited liability company, or tax-option corporation shall compute the amount of
2credit that each of its partners, members, or shareholders may claim and shall
3provide that information to each of them. Partners, members of limited liability
4companies, and shareholders of tax-option corporations may claim the credit in
5proportion to their ownership interests.
SB40-ASA1-AA1,241,76
(d)
Administration. Section 71.28 (4) (e) to (h), as it applies to the credit under
7s. 71.28 (4), applies to the credit under this subsection.".
SB40-ASA1-AA1,241,1110
71.07
(3i) Biodiesel fuel production credit. (a)
Definitions. In this
11subsection:
SB40-ASA1-AA1,241,1212
1. "Biodiesel fuel" has the meaning given in s. 168.14 (2m) (a).
SB40-ASA1-AA1,241,1413
2. "Claimant" means a person who is engaged in the business of producing
14biodiesel fuel in this state and who files a claim under this subsection.
SB40-ASA1-AA1,241,2115
(b)
Filing claims. Subject to the limitations provided in this subsection, for
16taxable years beginning after December 31, 2007, and before January 1, 2011, for a
17claimant who produces at least 2,500,000 gallons of biodiesel fuel in this state in the
18taxable year, a claimant may claim as a credit against the tax imposed under s. 71.02,
19up to the amount of the tax, an amount that is equal to the number of gallons of
20biodiesel fuel produced by the claimant in this state in the taxable year multiplied
21by 10 cents.
SB40-ASA1-AA1,241,2322
(c)
Limitations. 1. The maximum amount of the credit that a claimant may
23claim under this subsection in a taxable year is $1,000,000.
SB40-ASA1-AA1,242,8
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 biodiesel fuel production, as described under par. (b).
4A partnership, limited liability company, or tax-option corporation shall compute
5the amount of credit that each of its partners, members, or shareholders may claim
6and shall provide that information to each of them. Partners, members of limited
7liability companies, and shareholders of tax-option corporations may claim the
8credit in proportion to their ownership interests.
SB40-ASA1-AA1,242,109
(d)
Administration. Section 71.28 (4) (e) to (h) as it applies to the credit under
10s. 71.28 (4), applies to the credit under this subsection.".
SB40-ASA1-AA1,242,16
14"2m. a. The maximum amount of the credits that may be claimed under this
15subsection and ss. 71.28 (3p) and 71.47 (3p) in fiscal year 2007-08 is $600,000, as
16allocated under s. 560.208.
SB40-ASA1-AA1,242,1917
b. The maximum amount of the credits that may be claimed under this
18subsection and ss. 71.28 (3p) and 71.47 (3p) in fiscal year 2008-09, and in each fiscal
19year thereafter, is $700,000, as allocated under s. 560.208.".
SB40-ASA1-AA1,242,2424
71.07
(3w) (title)
Enterprise Rural enterprise zone jobs credit.
SB40-ASA1-AA1,243,42
71.07
(3w) (a) 1. "Base year" means the taxable year beginning during the
3calendar year prior to the calendar year in which the
rural enterprise zone in which
4the claimant is located takes effect.
SB40-ASA1-AA1,243,76
71.07
(3w) (a) 4. "
Enterprise
Rural enterprise zone" means a zone designated
7under s. 560.799.".
SB40-ASA1-AA1,243,13
9"2. If the allowable amount of the claim under par. (b) exceeds the tax otherwise
10due under s. 71.02 or 71.08 or no tax is due under s. 71.02 or 71.08, the amount of the
11claim not used to offset the tax due shall be certified by the department of revenue
12to the department of administration for payment by check, share draft, or other draft
13drawn from the appropriation account under s. 20.835 (2) (bn).".
SB40-ASA1-AA1,244,84
71.07
(6e) (a) 2. a. An individual who had served on active duty in the U.S.
5armed forces or in forces incorporated as part of the U.S. armed forces
,; who was a
6resident of this state at the time of entry into that active service
, or who had been a
7resident of this state for any consecutive 5-year period after entry into that active
8duty service; and who, while a resident of this state, died while on active duty.
SB40-ASA1-AA1,244,1910
71.07
(6e) (a) 2. b. An individual who had served on active duty under
11honorable conditions in the U.S. armed forces or in forces incorporated as part of the
12U.S. armed forces; who was a resident of this state at the time of entry into that active
13service
; who was at least 65 years of age at the time of his or her death or would have
14been 65 years of age at the close of the year in which the death occurred or who had
15been a resident of this state for any consecutive 5-year period after entry into that
16active duty service; who was a resident of this state at the time of his or her death;
17and who had
either a service-connected disability rating of 100 percent under
38
18USC 1114 or
1134 or a 100 percent disability rating based on individual
19unemployability.
SB40-ASA1-AA1,245,221
71.07
(6e) (a) 2. c. An individual who had served in the national guard or a
22reserve component of the U.S. armed forces
,; who was a resident of this state at the
23time of entry into that service
, or who had been a resident of this state for any
24consecutive 5-year period after entry into that service; and who, while a resident of
1this state, died in the line of duty while on active or inactive duty for training
2purposes.
SB40-ASA1-AA1,245,64
71.07
(6e) (a) 3. (intro.) "Eligible veteran" means an individual
who is at least
565 years of age and who is verified by the department of veterans affairs as meeting
6all of the following conditions:
SB40-ASA1-AA1,245,108
71.07
(6e) (a) 3. b. Was a resident of this state at the time of entry into that
9active service
or had been a resident of this state for any consecutive 5-year period
10after entry into that service.
SB40-ASA1-AA1,245,1412
71.07
(6e) (a) 3. d. Has
either a service-connected disability rating of 100
13percent under
38 USC 1114 or
1134 or a 100 percent disability rating based on
14individual unemployability.
SB40-ASA1-AA1,245,2316
71.07
(6e) (a) 3e. "Individual unemployability" means a condition under which
17a veteran has a service-connected disability rating of either 60 percent under
38
18USC 1114 or
1134 or two or more service-connected disability conditions where one
19condition has at least a 40 percent scheduler rating and the combined scheduler
20rating for all conditions is at least 70 percent, and has an administrative adjustment
21added to his or her service-connected disability, due to individual unemployability,
22such that the federal Department of Veterans Affairs rates the veteran 100 percent
23disabled.".
SB40-ASA1-AA1,246,44
71.10
(4) (cs) Workplace wellness program credit under s. 71.07 (3h).".
SB40-ASA1-AA1,246,77
71.10
(4) (cn) Biodiesel fuel production credit under s. 71.07 (3i).".
SB40-ASA1-AA1,246,1811
71.10
(4) (i) The total of claim of right credit under s. 71.07 (1), farmland
12preservation credit under subch. IX, homestead credit under subch. VIII, farmland
13tax relief credit under s. 71.07 (3m), farmers' drought property tax credit under s.
1471.07 (2fd),
dairy manufacturing facility investment credit under s. 71.07 (3p), film
15production services credit under s. 71.07 (5f) (b) 2., veterans and surviving spouses
16property tax credit under s. 71.07 (6e),
rural enterprise zone jobs credit under s. 71.07
17(3w), earned income tax credit under s. 71.07 (9e), estimated tax payments under s.
1871.09, and taxes withheld under subch. X.".
SB40-ASA1-AA1,247,3
11401. Page 899, line 25: after "
P.L. 109-280," insert "
and P.L. 109-432,
2excluding division A, sections 101, 104, 109, 112, 113, 116, 118, 120, 123 (a), 209, 302,
3303, 304, 305, 307, 404, 424, and 425, of P.L. 109-432,".
SB40-ASA1-AA1,247,8
61403. Page 900, line 24: after "
P.L. 109-280" insert "
, and P.L. 109-432,
7excluding division A, sections 101, 104, 109, 112, 113, 116, 118, 120, 123 (a), 209, 302,
8303, 304, 305, 307, 404, 424, and 425, of P.L. 109-432".
SB40-ASA1-AA1,247,12
91404. Page 901, line 9: delete that line and substitute "
109-227, P.L.
10109-280, excluding sections 811 and 844 of P.L. 109-280, and P.L. 109-432,
11excluding division A, sections 101, 104, 109, 112, 113, 116, 118, 120, 123 (a), 209, 302,
12303, 304, 305, 307, 404, 424, and 425, of P.L. 109-432, and".