Amendment AA1-ASA1-SB40

SB40-ASA1-AA1,240,17 (b) Filing claims. Subject to the limitations provided in this subsection and s. 560.207, for taxable years beginning after December 31, 2008, a claimant may claim as a credit against the taxes imposed under s. 71.02, up to the amount of those taxes, in each taxable year for 3 years, an amount that is equal to 30 percent of the amount that the claimant paid in the taxable year to provide a workplace wellness program to any of the claimant's employees who are employed in this state, not including any amount paid to acquire, construct, rehabilitate, remodel, or repair real property.

SB40-ASA1-AA1,240,22 (c) Limitations. 1. The maximum amount of the credits that may be claimed under this subsection and ss. 71.28 (3h) and 71.47 (3h) in any taxable year is $2,500,000 for all claimants who employ 50 or fewer employees in the taxable year and $2,500,000 for all claimants who employ more than 50 employees in the taxable year.

SB40-ASA1-AA1,241,5 2. Partnerships, limited liability companies, and tax-option corporations may not claim the credit under this subsection, but the eligibility for, and the amount of, the credit are based on their payment of amounts under par. (b). A partnership, limited liability company, or tax-option corporation shall compute the amount of credit that each of its partners, members, or shareholders may claim and shall provide that information to each of them. Partners, members of limited liability companies, and shareholders of tax-option corporations may claim the credit in proportion to their ownership interests.

SB40-ASA1-AA1,241,7 (d) Administration. Section 71.28 (4) (e) to (h), as it applies to the credit under s. 71.28 (4), applies to the credit under this subsection.".

SB40-ASA1-AA1,241,8 1375. Page 876, line 18: after that line insert:

SB40-ASA1-AA1,241,9 " Section 1965h. 71.07 (3i) of the statutes is created to read:

SB40-ASA1-AA1,241,11 71.07 (3i) Biodiesel fuel production credit. (a) Definitions. In this subsection:

SB40-ASA1-AA1,241,12 1. "Biodiesel fuel" has the meaning given in s. 168.14 (2m) (a).

SB40-ASA1-AA1,241,14 2. "Claimant" means a person who is engaged in the business of producing biodiesel fuel in this state and who files a claim under this subsection.

SB40-ASA1-AA1,241,21 (b) Filing claims. Subject to the limitations provided in this subsection, for taxable years beginning after December 31, 2007, and before January 1, 2011, for a claimant who produces at least 2,500,000 gallons of biodiesel fuel in this state in the taxable year, a claimant may claim as a credit against the tax imposed under s. 71.02, up to the amount of the tax, an amount that is equal to the number of gallons of biodiesel fuel produced by the claimant in this state in the taxable year multiplied by 10 cents.

SB40-ASA1-AA1,241,23 (c) Limitations. 1. The maximum amount of the credit that a claimant may claim under this subsection in a taxable year is $1,000,000.

SB40-ASA1-AA1,242,8 2. Partnerships, limited liability companies, and tax-option corporations may not claim the credit under this subsection, but the eligibility for, and the amount of, the credit are based on their biodiesel fuel production, as described under par. (b). A partnership, limited liability company, or tax-option corporation shall compute the amount of credit that each of its partners, members, or shareholders may claim and shall provide that information to each of them. Partners, members of limited liability companies, and shareholders of tax-option corporations may claim the credit in proportion to their ownership interests.

SB40-ASA1-AA1,242,10 (d) Administration. Section 71.28 (4) (e) to (h) as it applies to the credit under s. 71.28 (4), applies to the credit under this subsection.".

SB40-ASA1-AA1,242,11 1376. Page 877, line 24: after "subsection" insert "and s. 560.208".

SB40-ASA1-AA1,242,12 1377. Page 878, line 1: after "71.02" insert "or 71.08".

SB40-ASA1-AA1,242,13 1378. Page 878, line 9: after that line insert:

SB40-ASA1-AA1,242,16 "2m. a. The maximum amount of the credits that may be claimed under this subsection and ss. 71.28 (3p) and 71.47 (3p) in fiscal year 2007-08 is $600,000, as allocated under s. 560.208.

SB40-ASA1-AA1,242,19 b. The maximum amount of the credits that may be claimed under this subsection and ss. 71.28 (3p) and 71.47 (3p) in fiscal year 2008-09, and in each fiscal year thereafter, is $700,000, as allocated under s. 560.208.".

SB40-ASA1-AA1,242,20 1379. Page 878, line 23: after "Administration." insert "1.".

SB40-ASA1-AA1,242,21 1380. Page 878, line 23: delete "(e) to" and substitute "(e), (g), and".

SB40-ASA1-AA1,242,22 1381. Page 878, line 24: after that line insert:

SB40-ASA1-AA1,242,23 " Section 1966d. 71.07 (3w) (title) of the statutes is amended to read:

SB40-ASA1-AA1,242,24 71.07 (3w) (title) Enterprise Rural enterprise zone jobs credit.

SB40-ASA1-AA1, s. 1966e Section 1966e. 71.07 (3w) (a) 1. of the statutes is amended to read:

SB40-ASA1-AA1,243,4 71.07 (3w) (a) 1. "Base year" means the taxable year beginning during the calendar year prior to the calendar year in which the rural enterprise zone in which the claimant is located takes effect.

SB40-ASA1-AA1, s. 1966f Section 1966f. 71.07 (3w) (a) 4. of the statutes is amended to read:

SB40-ASA1-AA1,243,7 71.07 (3w) (a) 4. "Enterprise Rural enterprise zone" means a zone designated under s. 560.799.".

SB40-ASA1-AA1,243,8 1382. Page 878, line 24: after that line insert:

SB40-ASA1-AA1,243,13 "2. If the allowable amount of the claim under par. (b) exceeds the tax otherwise due under s. 71.02 or 71.08 or no tax is due under s. 71.02 or 71.08, the amount of the claim not used to offset the tax due shall be certified by the department of revenue to the department of administration for payment by check, share draft, or other draft drawn from the appropriation account under s. 20.835 (2) (bn).".

SB40-ASA1-AA1,243,14 1383. Page 879, line 6: delete " a an" and substitute "a rural".

SB40-ASA1-AA1,243,15 1384. Page 879, line 12: on lines 12 and 15, before "enterprise" insert "rural".

SB40-ASA1-AA1,243,16 1385. Page 880, line 1: on lines 1 and 3, before "enterprise" insert " rural".

SB40-ASA1-AA1,243,17 1386. Page 880, line 21: delete " a an" and substitute "a rural".

SB40-ASA1-AA1,243,18 1387. Page 882, line 9: delete lines 9 to 25.

SB40-ASA1-AA1,243,19 1388. Page 883, line 25: delete "2008" and substitute "2009".

SB40-ASA1-AA1,243,20 1389. Page 884, line 1: delete "or 71.08".

SB40-ASA1-AA1,243,21 1390. Page 885, line 3: delete "or 71.08".

SB40-ASA1-AA1,244,1 1391. Page 886, line 12: delete "2007" and substitute "2008".

SB40-ASA1-AA1,244,2 1392. Page 887, line 10: after that line insert:

SB40-ASA1-AA1,244,3 " Section 1990s. 71.07 (6e) (a) 2. a. of the statutes is amended to read:

SB40-ASA1-AA1,244,8 71.07 (6e) (a) 2. a. An individual who had served on active duty in the U.S. armed forces or in forces incorporated as part of the U.S. armed forces ,; who was a resident of this state at the time of entry into that active service , or who had been a resident of this state for any consecutive 5-year period after entry into that active duty service; and who, while a resident of this state, died while on active duty.

SB40-ASA1-AA1, s. 1990sc Section 1990sc. 71.07 (6e) (a) 2. b. of the statutes is amended to read:

SB40-ASA1-AA1,244,19 71.07 (6e) (a) 2. b. An individual who had served on active duty under honorable conditions in the U.S. armed forces or in forces incorporated as part of the U.S. armed forces; who was a resident of this state at the time of entry into that active service; who was at least 65 years of age at the time of his or her death or would have been 65 years of age at the close of the year in which the death occurred or who had been a resident of this state for any consecutive 5-year period after entry into that active duty service; who was a resident of this state at the time of his or her death; and who had either a service-connected disability rating of 100 percent under 38 USC 1114 or 1134 or a 100 percent disability rating based on individual unemployability.

SB40-ASA1-AA1, s. 1990se Section 1990se. 71.07 (6e) (a) 2. c. of the statutes is amended to read:

SB40-ASA1-AA1,245,2 71.07 (6e) (a) 2. c. An individual who had served in the national guard or a reserve component of the U.S. armed forces,; who was a resident of this state at the time of entry into that service, or who had been a resident of this state for any consecutive 5-year period after entry into that service; and who, while a resident of this state, died in the line of duty while on active or inactive duty for training purposes.

SB40-ASA1-AA1, s. 1990sg Section 1990sg. 71.07 (6e) (a) 3. (intro.) of the statutes is amended to read:

SB40-ASA1-AA1,245,6 71.07 (6e) (a) 3. (intro.) "Eligible veteran" means an individual who is at least 65 years of age and who is verified by the department of veterans affairs as meeting all of the following conditions:

SB40-ASA1-AA1, s. 1990si Section 1990si. 71.07 (6e) (a) 3. b. of the statutes is amended to read:

SB40-ASA1-AA1,245,10 71.07 (6e) (a) 3. b. Was a resident of this state at the time of entry into that active service or had been a resident of this state for any consecutive 5-year period after entry into that service.

SB40-ASA1-AA1, s. 1990sk Section 1990sk. 71.07 (6e) (a) 3. d. of the statutes is amended to read:

SB40-ASA1-AA1,245,14 71.07 (6e) (a) 3. d. Has either a service-connected disability rating of 100 percent under 38 USC 1114 or 1134 or a 100 percent disability rating based on individual unemployability.

SB40-ASA1-AA1, s. 1990sm Section 1990sm. 71.07 (6e) (a) 3e. of the statutes is created to read:

SB40-ASA1-AA1,245,23 71.07 (6e) (a) 3e. "Individual unemployability" means a condition under which a veteran has a service-connected disability rating of either 60 percent under 38 USC 1114 or 1134 or two or more service-connected disability conditions where one condition has at least a 40 percent scheduler rating and the combined scheduler rating for all conditions is at least 70 percent, and has an administrative adjustment added to his or her service-connected disability, due to individual unemployability, such that the federal Department of Veterans Affairs rates the veteran 100 percent disabled.".

SB40-ASA1-AA1,245,24 1393. Page 887, line 15: after "(3n)," insert "(3p),".

SB40-ASA1-AA1,246,1 1394. Page 887, line 15: delete "(5i), (5j),".

SB40-ASA1-AA1,246,2 1395. Page 887, line 21: after that line insert:

SB40-ASA1-AA1,246,3 " Section 1991t. 71.10 (4) (cs) of the statutes is created to read:

SB40-ASA1-AA1,246,4 71.10 (4) (cs) Workplace wellness program credit under s. 71.07 (3h).".

SB40-ASA1-AA1,246,5 1396. Page 887, line 21: after that line insert:

SB40-ASA1-AA1,246,6 " Section 1991h. 71.10 (4) (cn) of the statutes is created to read:

SB40-ASA1-AA1,246,7 71.10 (4) (cn) Biodiesel fuel production credit under s. 71.07 (3i).".

SB40-ASA1-AA1,246,8 1397. Page 887, line 22: delete lines 22 to 24.

SB40-ASA1-AA1,246,9 1398. Page 888, line 5: after that line insert:

SB40-ASA1-AA1,246,10 " Section 1994h. 71.10 (4) (i) of the statutes is amended to read:

SB40-ASA1-AA1,246,18 71.10 (4) (i) The total of claim of right credit under s. 71.07 (1), farmland preservation credit under subch. IX, homestead credit under subch. VIII, farmland tax relief credit under s. 71.07 (3m), farmers' drought property tax credit under s. 71.07 (2fd), dairy manufacturing facility investment credit under s. 71.07 (3p), film production services credit under s. 71.07 (5f) (b) 2., veterans and surviving spouses property tax credit under s. 71.07 (6e), rural enterprise zone jobs credit under s. 71.07 (3w), earned income tax credit under s. 71.07 (9e), estimated tax payments under s. 71.09, and taxes withheld under subch. X.".

SB40-ASA1-AA1,246,19 1399. Page 888, line 20: after "(3g)," insert "(3h), (3i),".

SB40-ASA1-AA1,246,21 1400. Page 899, line 24: delete "and P.L. 109-280" and substitute "P.L. 109-280".

SB40-ASA1-AA1,247,3 1401. Page 899, line 25: after "P.L. 109-280," insert "and P.L. 109-432, excluding division A, sections 101, 104, 109, 112, 113, 116, 118, 120, 123 (a), 209, 302, 303, 304, 305, 307, 404, 424, and 425, of P.L. 109-432,".

SB40-ASA1-AA1,247,5 1402. Page 900, line 23: delete "and P.L. 109-280" and substitute "P.L. 109-280".

SB40-ASA1-AA1,247,8 1403. Page 900, line 24: after "P.L. 109-280" insert ", and P.L. 109-432, excluding division A, sections 101, 104, 109, 112, 113, 116, 118, 120, 123 (a), 209, 302, 303, 304, 305, 307, 404, 424, and 425, of P.L. 109-432".

SB40-ASA1-AA1,247,12 1404. Page 901, line 9: delete that line and substitute "109-227, P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, and P.L. 109-432, excluding division A, sections 101, 104, 109, 112, 113, 116, 118, 120, 123 (a), 209, 302, 303, 304, 305, 307, 404, 424, and 425, of P.L. 109-432, and".

SB40-ASA1-AA1,247,16 1405. Page 901, line 16: delete that line and substitute "109-227, P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, and P.L. 109-432, excluding division A, sections 101, 104, 109, 112, 113, 116, 118, 120, 123 (a), 209, 302, 303, 304, 305, 307, 404, 424, and 425, of P.L. 109-432, apply for".

SB40-ASA1-AA1,247,18 1406. Page 902, line 8: delete "P.L. 109-227, and" and substitute "P.L. 109-227,".

SB40-ASA1-AA1,247,21 1407. Page 902, line 9: after "of P.L. 109-280," insert "and P.L. 109-432, excluding division A, sections 101, 104, 109, 112, 113, 116, 118, 120, 123 (a), 209, 302, 303, 304, 305, 307, 404, 424, and 425, of P.L. 109-432,".

SB40-ASA1-AA1,247,23 1408. Page 903, line 8: delete "and P.L. 109-280" and substitute "P.L. 109-280".

SB40-ASA1-AA1,248,3 1409. Page 903, line 9: after "109-280" insert ", and P.L. 109-432, excluding division A, sections 101, 104, 109, 112, 113, 116, 118, 120, 123 (a), 209, 302, 303, 304, 305, 307, 404, 424, and 425, of P.L. 109-432".

SB40-ASA1-AA1,248,5 1410. Page 903, line 14: delete "P.L. 109-227, and" and substitute "P.L. 109-227,".

SB40-ASA1-AA1,248,8 1411. Page 903, line 15: after "of P.L. 109-280," insert "and P.L. 109-432, excluding division A, sections 101, 104, 109, 112, 113, 116, 118, 120, 123 (a), 209, 302, 303, 304, 305, 307, 404, 424, and 425, of P.L. 109-432,".

SB40-ASA1-AA1,248,10 1412. Page 903, line 17: delete "P.L. 109-227, and" and substitute "P.L. 109-227,".

SB40-ASA1-AA1,248,13 1413. Page 903, line 18: after "of P.L. 109-280," insert "and P.L. 109-432, excluding division A, sections 101, 104, 109, 112, 113, 116, 118, 120, 123 (a), 209, 302, 303, 304, 305, 307, 404, 424, and 425, of P.L. 109-432,".

SB40-ASA1-AA1,248,16 1414. Page 904, line 10: after "P.L. 109-280, and" insert "division A, sections 101, 104, 109, 112, 113, 116, 118, 120, 123 (a), 209, 302, 303, 304, 305, 307, 404, 424, and 425, of ".

SB40-ASA1-AA1,248,18 1415. Page 905, line 9: delete "and P.L. 109-280" and substitute "P.L. 109-280".

SB40-ASA1-AA1,248,21 1416. Page 905, line 10: after "109-280" insert ", and P.L. 109-432, excluding division A, sections 101, 104, 109, 112, 113, 116, 118, 120, 123 (a), 209, 302, 303, 304, 305, 307, 404, 424, and 425, of P.L. 109-432".

SB40-ASA1-AA1,249,2 1417. Page 916, line 9: delete that line and substitute "109-227, P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, and P.L. 109-432, excluding division A, sections 101, 104, 109, 112, 113, 116, 118, 120, 123 (a), 209, 302, 303, 304, 305, 307, 404, 424, and 425, of P.L. 109-432, and as".

SB40-ASA1-AA1,249,6 1418. Page 917, line 6: delete that line and substitute "109-227, P.L. 109-280, excluding sections 811 and 844 of P.L. 109-280, and P.L. 109-432, excluding division A, sections 101, 104, 109, 112, 113, 116, 118, 120, 123 (a), 209, 302, 303, 304, 305, 307, 404, 424, and 425, of P.L. 109-432. The".

SB40-ASA1-AA1,249,8 1419. Page 917, line 16: delete "and P.L. 109-280" and substitute "P.L. 109-280".

SB40-ASA1-AA1,249,11 1420. Page 917, line 17: after "P.L. 109-280," insert "and P.L. 109-432, excluding division A, sections 101, 104, 109, 112, 113, 116, 118, 120, 123 (a), 209, 302, 303, 304, 305, 307, 404, 424, and 425, of P.L. 109-432,".

SB40-ASA1-AA1,249,13 1421. Page 917, line 23: delete "and P.L. 109-280" and substitute "P.L. 109-280".

SB40-ASA1-AA1,249,16 1422. Page 917, line 24: after "P.L. 109-280," insert "and P.L. 109-432, excluding division A, sections 101, 104, 109, 112, 113, 116, 118, 120, 123 (a), 209, 302, 303, 304, 305, 307, 404, 424, and 425, of P.L. 109-432,".