Amendment AA1-ASA1-SB40

SB40-ASA1-AA1,253,5 1449. Page 953, line 23: 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-AA1,253,9 1450. Page 954, line 14: 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-AA1,253,11 1451. Page 955, line 11: delete "P.L. 109-227, and" and substitute "P.L. 109-227,".

SB40-ASA1-AA1,253,15 1452. Page 955, line 12: delete that line and substitute "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, except that property that,".

SB40-ASA1-AA1,253,19 1453. Page 956, line 7: 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-AA1,253,21 1454. Page 957, line 4: delete "and P.L. 109-280" and substitute "P.L. 109-280".

SB40-ASA1-AA1,254,3 1455. Page 957, line 5: 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-AA1,254,5 1456. Page 957, line 10: delete "P.L. 109-227, and" and substitute "P.L. 109-227,".

SB40-ASA1-AA1,254,8 1457. Page 957, line 11: 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-AA1,254,10 1458. Page 957, line 13: delete "P.L. 109-227, and" and substitute "P.L. 109-227,".

SB40-ASA1-AA1,254,13 1459. Page 957, line 14: 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-AA1,254,16 1460. Page 958, line 7: 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-AA1,254,18 1461. Page 959, line 4: delete "and P.L. 109-280" and substitute "P.L. 109-280".

SB40-ASA1-AA1,254,21 1462. Page 959, line 5: 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-AA1,255,3 1463. Page 959, line 21: after "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-AA1,255,5 1464. Page 960, line 18: delete "and P.L. 109-280" and substitute "P.L. 109-280".

SB40-ASA1-AA1,255,8 1465. Page 960, line 19: 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-AA1,255,11 1466. Page 961, line 13: 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-AA1,255,15 1467. Page 962, line 10: delete that line and substitute "109-222, P.L. 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,".

SB40-ASA1-AA1,255,17 1468. Page 962, line 19: delete the material beginning with that line and ending with page 964, line 9.

SB40-ASA1-AA1,255,18 1469. Page 964, line 9: after that line insert:

SB40-ASA1-AA1,255,19 " Section 2038d. 71.28 (3h) of the statutes is created to read:

SB40-ASA1-AA1,255,21 71.28 (3h) Workplace wellness program credit. (a) Definitions. In this subsection:

SB40-ASA1-AA1,255,22 1. "Claimant" means a person who files a claim under this subsection.

SB40-ASA1-AA1,256,5 2. "Health risk assessment" means a computer-based health-promotion tool consisting of a questionnaire; a biometric heath screening to measure vital health statistics, including blood pressure, cholesterol, glucose, weight, and height; a formula for estimating health risks; an advice database; and a means to generate reports.

SB40-ASA1-AA1,256,8 3. "Workplace wellness program" means a health or fitness program, as defined by rule under s. 560.207 (4), that is provided with health risk assessments and includes the following programs or services:

SB40-ASA1-AA1,256,9 a. Smoking cessation.

SB40-ASA1-AA1,256,10 b. Weight management.

SB40-ASA1-AA1,256,11 c. Stress management.

SB40-ASA1-AA1,256,12 d. Worker injury prevention programs.

SB40-ASA1-AA1,256,13 e. Health screenings.

SB40-ASA1-AA1,256,14 f. Nutrition education.

SB40-ASA1-AA1,256,15 g. Health or fitness incentive programs.

SB40-ASA1-AA1,256,22 (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. 71.23, 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-AA1,257,2 (c) Limitations. 1. The maximum amount of the credits that may be claimed under this subsection and ss. 71.07 (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-AA1,257,10 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-AA1,257,12 (d) Administration. Subsection (4) (e) to (h), as it applies to the credit under sub. (4), applies to the credit under this subsection.".

SB40-ASA1-AA1,257,13 1470. Page 964, line 9: after that line insert:

SB40-ASA1-AA1,257,14 " Section 2038h. 71.28 (3i) of the statutes is created to read:

SB40-ASA1-AA1,257,16 71.28 (3i) Biodiesel fuel production credit. (a) Definitions. In this subsection:

SB40-ASA1-AA1,257,17 1. "Biodiesel fuel" has the meaning given in s. 168.14 (2m) (a).

SB40-ASA1-AA1,257,19 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-AA1,258,2 (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. 71.23, 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-AA1,258,4 (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-AA1,258,12 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-AA1,258,14 (d) Administration. Subsection (4) (e) to (h) as it applies to the credit under sub. (4), applies to the credit under this subsection.".

SB40-ASA1-AA1,258,15 1471. Page 965, line 15: after "subsection" insert "and s. 560.208".

SB40-ASA1-AA1,258,16 1472. Page 965, line 25: after that line insert:

SB40-ASA1-AA1,258,19 "2m. a. The maximum amount of the credits that may be claimed under this subsection and ss. 71.07 (3p) and 71.47 (3p) in fiscal year 2007-08 is $600,000, as allocated under s. 560.208.

SB40-ASA1-AA1,258,22 b. The maximum amount of the credits that may be claimed under this subsection and ss. 71.07 (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-AA1,258,23 1473. Page 966, line 14: after "Administration." insert "1.".

SB40-ASA1-AA1,258,24 1474. Page 966, line 14: delete "(e) to" and substitute "(e), (g), and".

SB40-ASA1-AA1,259,1 1475. Page 966, line 15: after that line insert:

SB40-ASA1-AA1,259,6 "2. If the allowable amount of the claim under par. (b) exceeds the tax otherwise due under s. 71.23 or no tax is due under s. 71.23, 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-AA1,259,7 1476. Page 966, line 16: before that line insert:

SB40-ASA1-AA1,259,8 " Section 2039d. 71.28 (3w) (title) of the statutes is amended to read:

SB40-ASA1-AA1,259,9 71.28 (3w) (title) Enterprise Rural enterprise zone jobs credit.

SB40-ASA1-AA1, s. 2039e Section 2039e. 71.28 (3w) (a) 1. of the statutes is amended to read:

SB40-ASA1-AA1,259,13 71.28 (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. 2039f Section 2039f. 71.28 (3w) (a) 4. of the statutes is amended to read:

SB40-ASA1-AA1,259,16 71.28 (3w) (a) 4. "Enterprise Rural enterprise zone" means a zone designated under s. 560.799.".

SB40-ASA1-AA1,259,17 1477. Page 966, line 22: delete " a an" and substitute "a rural".

SB40-ASA1-AA1,259,18 1478. Page 967, line 3: on lines 3 and 6, before "enterprise" insert "rural".

SB40-ASA1-AA1,259,19 1479. Page 967, line 17: on lines 17 and 19, before "enterprise" insert " rural".

SB40-ASA1-AA1,259,20 1480. Page 968, line 12: delete " a an" and substitute "a rural".

SB40-ASA1-AA1,259,21 1481. Page 969, line 7: delete lines 7 to 23.

SB40-ASA1-AA1,259,22 1482. Page 970, line 24: delete "2008" and substitute "2009".

SB40-ASA1-AA1,259,23 1483. Page 973, line 10: delete "2007" and substitute "2008".

SB40-ASA1-AA1,260,1 1484. Page 974, line 10: after that line insert:

SB40-ASA1-AA1,260,2 " Section 2060s. 71.30 (3) (cn) of the statutes is created to read:

SB40-ASA1-AA1,260,3 71.30 (3) (cn) Biodiesel fuel production credit under s. 71.28 (3i).".

SB40-ASA1-AA1,260,4 1485. Page 974, line 11: delete lines 11 to 13.

SB40-ASA1-AA1,260,5 1486. Page 974, line 13: after that line insert:

SB40-ASA1-AA1,260,6 " Section 2061m. 71.30 (3) (ds) of the statutes is created to read:

SB40-ASA1-AA1,260,7 71.30 (3) (ds) Workplace wellness program credit under s. 71.28 (3h).".

SB40-ASA1-AA1,260,8 1487. Page 974, line 24: before "enterprise" insert "rural".

SB40-ASA1-AA1,260,10 1488. Page 974, line 24: after "(2m)," insert "dairy manufacturing facility investment credit under s. 71.28 (3p),".

SB40-ASA1-AA1,260,11 1489. Page 975, line 3: after "(3g)," insert "(3h), (3i),".

SB40-ASA1-AA1,260,15 1490. Page 986, line 12: 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-AA1,260,19 1491. Page 987, line 11: 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, except".

SB40-ASA1-AA1,260,21 1492. Page 987, line 23: delete "and P.L. 109-280" and substitute "P.L. 109-280".

SB40-ASA1-AA1,261,3 1493. Page 987, 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-AA1,261,5 1494. Page 988, line 5: delete "and P.L. 109-280" and substitute "P.L. 109-280".

SB40-ASA1-AA1,261,8 1495. Page 988, line 6: 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-AA1,261,10 1496. Page 988, line 23: delete "and P.L. 109-280" and substitute "P.L. 109-280".

SB40-ASA1-AA1,261,13 1497. Page 988, line 24: 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-AA1,261,15 1498. Page 989, line 22: delete "and P.L. 109-280" and substitute "P.L. 109-280".

SB40-ASA1-AA1,261,18 1499. Page 989, line 23: 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-AA1,261,22 1500. Page 990, 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, and".