SB40-SSA1,1014,1611 71.47 (3w) (b) 2. Subtract the number of Determine the claimant's average
12zone payroll by dividing total wages for
full-time employees that whose annual
13wages are greater than $30,000 and who
the claimant employed in the area that
14comprises
the enterprise zone in the base taxable year from by the number of
15full-time employees that whose annual wages are greater than $30,000 and who the
16claimant employed in the enterprise zone in the taxable year.
SB40-SSA1, s. 2101 17Section 2101. 71.47 (3w) (b) 3. of the statutes is amended to read:
SB40-SSA1,1014,1918 71.47 (3w) (b) 3. Multiply Subtract $30,000 from the amount determined under
19subd. 2., but not an amount less than zero, by $30,000.
SB40-SSA1, s. 2102 20Section 2102. 71.47 (3w) (b) 4. of the statutes is amended to read:
SB40-SSA1,1014,2221 71.47 (3w) (b) 4. Subtract Multiply the amount determined under subd. 3. from
22by the amount determined under subd. 1.
SB40-SSA1, s. 2103 23Section 2103. 71.47 (3w) (bm) (intro.) and 4. of the statutes are consolidated,
24renumbered 71.47 (3w) (bm) and amended to read:
SB40-SSA1,1015,10
171.47 (3w) (bm) Filing supplemental claims. In addition to the credit under
2par. (b) and subject to the limitations provided in this subsection and s. 560.799, a
3claimant may claim as a credit against the tax imposed under s. 71.43 an amount
4equal to all of the following: 4. The the amount the claimant paid in the taxable year
5to upgrade or improve the job-related skills of any of the claimant's full-time
6employees, to train any of the claimant's full-time employees on the use of
7job-related new technologies, or to train provide job-related training to any
8full-time employee whose employment with the claimant represents the employee's
9first full-time job. This subdivision does not apply to employees who do not work in
10 a an enterprise zone.
SB40-SSA1, s. 2104 11Section 2104. 71.47 (3w) (bm) 3. of the statutes is repealed.
SB40-SSA1, s. 2105 12Section 2105. 71.47 (3w) (d) of the statutes is amended to read:
SB40-SSA1,1015,1613 71.47 (3w) (d) Administration. Section 71.28 (4) (g) and (h), as it applies to the
14credit under s. 71.28 (4), applies to the credit under this subsection. Claimants shall
15include with their returns a copy of their certification for tax benefits, and a copy of
16the verification of their expenses, from the department of commerce.
SB40-SSA1, s. 2106 17Section 2106. 71.47 (5b) (c) 1. of the statutes is amended to read:
SB40-SSA1,1015,2018 71.47 (5b) (c) 1. The Except as provided in s. 73.03 (63), the maximum amount
19of the credits that may be claimed under this subsection and ss. 71.07 (5b) and 71.28
20(5b) for all taxable years combined is $35,000,000 $52,500,000.
SB40-SSA1, s. 2107 21Section 2107. 71.47 (5b) (d) of the statutes is renumbered 71.47 (5b) (d) 1.
SB40-SSA1, s. 2108 22Section 2108. 71.47 (5b) (d) 2. of the statutes is created to read:
SB40-SSA1,1016,323 71.47 (5b) (d) 2. The Wisconsin adjusted basis of any investment for which a
24credit is claimed under par. (b) shall be reduced by the amount of the credit that is
25offset against Wisconsin income taxes. The Wisconsin basis of a partner's interest

1in a partnership, a member's interest in a limited liability company, or stock in a
2tax-option corporation shall be adjusted to reflect adjustments made under this
3subdivision.
SB40-SSA1, s. 2109 4Section 2109. 71.47 (5e) (b) of the statutes is amended to read:
SB40-SSA1,1016,125 71.47 (5e) (b) Filing claims. Subject to the limitations provided in this
6subsection and subject to 2005 Wisconsin Act 479, section 17, beginning in the first
7taxable year following the taxable year in which the claimant claims an exemption
8a deduction under s. 77.54 (48) 77.585 (9), a claimant may claim as a credit against
9the taxes imposed under s. 71.43, up to the amount of those taxes, in each taxable
10year for 2 years, the amount certified by the department of commerce that resulted
11from
the claimant claimed as an exemption claiming a deduction under s. 77.54 (48)
1277.585 (9).
SB40-SSA1, s. 2110 13Section 2110. 71.47 (5e) (c) 1. of the statutes is amended to read:
SB40-SSA1,1016,1514 71.47 (5e) (c) 1. No credit may be allowed under this subsection unless the
15claimant satisfies the requirements under s. 77.54 (48) 77.585 (9).
SB40-SSA1, s. 2111 16Section 2111. 71.47 (5e) (c) 3. of the statutes is amended to read:
SB40-SSA1,1016,2017 71.47 (5e) (c) 3. The total amount of the credits and exemptions the sales and
18use tax resulting from the deductions claimed under s. 77.585 (9)
that may be claimed
19by all claimants under this subsection and ss. 71.07 (5e), 71.28 (5e), and 77.54 (48)
2077.585 (9) is $7,500,000, as determined by the department of commerce.
SB40-SSA1, s. 2112 21Section 2112. 71.47 (5h) (a) 4. of the statutes is amended to read:
SB40-SSA1,1017,422 71.47 (5h) (a) 4. "Previously owned property" means real property that the
23claimant or a related person owned during the 2 years prior to doing business in this
24state as a film production company and for which the claimant may not deduct a loss
25from the sale of the property to, or an exchange of the property with, the related

1person under section 267 of the Internal Revenue Code, except that section 267 of the
2Internal Revenue Code is modified so that if the claimant owns any part of the
3property, rather than 50 percent ownership, the claimant is subject to section 267 of
4the Internal Revenue Code for purposes of this subsection
.
SB40-SSA1, s. 2113 5Section 2113. 71.47 (5h) (c) 2. of the statutes is amended to read:
SB40-SSA1,1017,106 71.47 (5h) (c) 2. A claimant may claim the credit under par. (b) 2. for an amount
7expended to construct, rehabilitate, remodel, or repair real property, if the claimant
8began the physical work of construction, rehabilitation, remodeling, or repair, or any
9demolition or destruction in preparation for the physical work, after December 31,
102007, or if and the completed project is placed in service after December 31, 2007.
SB40-SSA1, s. 2114 11Section 2114. 71.47 (5h) (c) 3. of the statutes is amended to read:
SB40-SSA1,1017,1512 71.47 (5h) (c) 3. A claimant may claim the credit under par. (b) 2. for an amount
13expended to acquire real property, if the property is not previously owned property
14and if the claimant acquires the property after December 31, 2007, or if and the
15completed project is placed in service after December 31, 2007.
SB40-SSA1, s. 2115 16Section 2115. 71.47 (5i) of the statutes is created to read:
SB40-SSA1,1017,1817 71.47 (5i) Electronic medical records credit. (a) Definitions. In this
18subsection, "claimant" means a person who files a claim under this subsection.
SB40-SSA1,1017,2519 (b) Filing claims. Subject to the limitations provided in this subsection, for
20taxable years beginning after December 31, 2008, a claimant may claim as a credit
21against the taxes imposed under s. 71.43, up to the amount of those taxes, an amount
22equal to 50 percent of the amount the claimant paid in the taxable year for
23information technology hardware or software that is used to maintain medical
24records in electronic form, if the claimant is a health care provider, as defined in s.
25146.81 (1).
SB40-SSA1,1018,3
1(c) Limitations. 1. The maximum amount of the credits that may be claimed
2under this subsection and ss. 71.07 (5i) and 71.28 (5i) in a taxable year is
3$10,000,000, as allocated under s. 560.204.
SB40-SSA1,1018,114 2. Partnerships, limited liability companies, and tax-option corporations may
5not claim the credit under this subsection, but the eligibility for, and the amount of,
6the credit are based on their payment of amounts under par. (b). A partnership,
7limited liability company, or tax-option corporation shall compute the amount of
8credit that each of its partners, members, or shareholders may claim and shall
9provide that information to each of them. Partners, members of limited liability
10companies, and shareholders of tax-option corporations may claim the credit in
11proportion to their ownership interests.
SB40-SSA1,1018,1312 (d) Administration. Section 71.28 (4) (e) to (h), as it applies to the credit under
13s. 71.28 (4), applies to the credit under this subsection.
SB40-SSA1, s. 2116 14Section 2116. 71.47 (5j) of the statutes is created to read:
SB40-SSA1,1018,1615 71.47 (5j) Ethanol and biodiesel fuel pump credit. (a) Definitions. In this
16subsection:
SB40-SSA1,1018,1717 1. "Biodiesel fuel" has the meaning given in s. 168.14 (2m) (a).
SB40-SSA1,1018,1818 2. "Claimant" means a person who files a claim under this subsection.
SB40-SSA1,1018,1919 3. "Motor vehicle fuel" has the meaning given in s. 78.005 (13).
SB40-SSA1,1019,220 (b) Filing claims. Subject to the limitations provided in this subsection, for
21taxable years beginning after December 31, 2007, and before January 1, 2018, a
22claimant may claim as a credit against the taxes imposed under s. 71.43, up to the
23amount of the taxes, an amount that is equal to 25 percent of the amount that the
24claimant paid in the taxable year to install or retrofit pumps located in this state that

1dispense motor vehicle fuel consisting of at least 85 percent ethanol or at least 20
2percent biodiesel fuel.
SB40-SSA1,1019,63 (c) Limitations. 1. The maximum amount of the credit that a claimant may
4claim under this subsection in a taxable year is an amount that is equal to $5,000 for
5each service station for which the claimant has installed or retrofitted pumps as
6described under par. (b).
SB40-SSA1,1019,147 2. Partnerships, limited liability companies, and tax-option corporations may
8not claim the credit under this subsection, but the eligibility for, and the amount of,
9the credit are based on their payment of amounts under par. (b). A partnership,
10limited liability company, or tax-option corporation shall compute the amount of
11credit that each of its partners, members, or shareholders may claim and shall
12provide that information to each of them. Partners, members of limited liability
13companies, and shareholders of tax-option corporations may claim the credit in
14proportion to their ownership interests.
SB40-SSA1,1019,1615 (d) Administration. Section 71.28 (4) (e) to (h), as it applies to the credit under
16s. 71.28 (4), applies to the credit under this subsection.
SB40-SSA1, s. 2116m 17Section 2116m. 71.47 (5k) of the statutes is created to read:
SB40-SSA1,1019,1918 71.47 (5k) Community rehabilitation program credit. (a) Definitions. In this
19subsection:
SB40-SSA1,1019,2020 1. "Claimant" means a person who files a claim under this subsection.
SB40-SSA1,1019,2521 2. "Community rehabilitation program" means a nonprofit entity, county,
22municipality, or state or federal agency that directly provides, or facilitates the
23provision of, vocational rehabilitation services to individuals who have disabilities
24to maximize the employment opportunities, including career advancement, of such
25individuals.
SB40-SSA1,1020,2
13. "Vocational rehabilitation services" include education, training,
2employment, counseling, therapy, placement, and case management.
SB40-SSA1,1020,53 4. "Work" includes production, packaging, assembly, food service, custodial
4service, clerical service, and other commercial activities that improve employment
5opportunities for individuals who have disabilities.
SB40-SSA1,1020,116 (b) Filing claims. Subject to the limitations provided in this subsection, for
7taxable years beginning after July 1, 2007, a claimant may claim as a credit against
8the tax imposed under s. 71.43, up to the amount of those taxes, an amount equal to
95 percent of the amount the claimant paid in the taxable year to a community
10rehabilitation program to perform work for the claimant's business, pursuant to a
11contract.
SB40-SSA1,1020,1512 (c) Limitations. 1. The maximum amount of the credit that any claimant may
13claim under this subsection in a taxable year is $25,000 for each community
14rehabilitation program for which the claimant enters into a contract to have the
15community rehabilitation program perform work for the claimant's business.
SB40-SSA1,1020,2016 2. No credit may be claimed under this subsection unless the claimant submits
17with the claimant's return a form, as prescribed by the department of revenue, that
18verifies that the claimant has entered into a contract with a community
19rehabilitation program and that the program has received payment from the
20claimant for work provided by the program, consistent with par. (b).
SB40-SSA1,1021,321 3. Partnerships, limited liability companies, and tax-option corporations may
22not claim the credit under this subsection, but the eligibility for, and the amount of,
23the credit are based on their payment of amounts under par. (b). A partnership,
24limited liability company, or tax-option corporation shall compute the amount of
25credit that each of its partners, members, or shareholders may claim and shall

1provide that information to each of them. Partners, members of limited liability
2companies, and shareholders of tax-option corporations may claim the credit in
3proportion to their ownership interests.
SB40-SSA1,1021,54 (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.
SB40-SSA1, s. 2116n 6Section 2116n. 71.49 (1) (bn) of the statutes is created to read:
SB40-SSA1,1021,77 71.49 (1) (bn) Community rehabilitation program credit under s. 71.47 (5k).
SB40-SSA1, s. 2117 8Section 2117. 71.49 (1) (dd) of the statutes is created to read:
SB40-SSA1,1021,109 71.49 (1) (dd) Dairy manufacturing facility investment credit under s. 71.47
10(3p).
SB40-SSA1, s. 2118 11Section 2118. 71.49 (1) (ds) of the statutes is created to read:
SB40-SSA1,1021,1212 71.49 (1) (ds) Ethanol and biodiesel fuel pump credit under s. 71.47 (5j).
SB40-SSA1, s. 2119 13Section 2119. 71.49 (1) (epa) of the statutes is created to read:
SB40-SSA1,1021,1414 71.49 (1) (epa) Electronic medical records credit under s. 71.47 (5i).
SB40-SSA1, s. 2120 15Section 2120. 71.49 (1) (epp) of the statutes is renumbered 71.49 (1) (eps) and
16amended to read:
SB40-SSA1,1021,1717 71.49 (1) (eps) Film production services credit under s. 71.47 (5f) (b) 1. and 3.
SB40-SSA1, s. 2121 18Section 2121. 71.49 (1) (f) of the statutes is amended to read:
SB40-SSA1,1021,2219 71.49 (1) (f) The total of farmers' drought property tax credit under s. 71.47
20(1fd), farmland preservation credit under subch. IX, farmland tax relief credit under
21s. 71.47 (2m), enterprise zone jobs credit under s. 71.47 (3w), film production services
22credit under s. 71.28 (5f) (b) 2.,
and estimated tax payments under s. 71.48.
SB40-SSA1, s. 2121s 23Section 2121s. 71.54 (1) (f) (intro.) of the statutes is amended to read:
SB40-SSA1,1022,3
171.54 (1) (f) 2001 and thereafter. (intro.) The Subject to sub. (2m), the amount
2of any claim filed in 2001 and thereafter and based on property taxes accrued or rent
3constituting property taxes accrued during the previous year is limited as follows:
SB40-SSA1, s. 2121t 4Section 2121t. 71.54 (2) (b) 3. of the statutes is amended to read:
SB40-SSA1,1022,65 71.54 (2) (b) 3. In Subject to sub. (2m), in calendar year 1990 or any subsequent
6calendar year, $1,450.
SB40-SSA1, s. 2122 7Section 2122. 71.54 (2m) of the statutes is created to read:
SB40-SSA1,1022,218 71.54 (2m) Indexing for inflation; 2007 and thereafter. (a) For taxable years
9beginning after December 31, 2006, the dollar amounts for the threshold income
10under sub. (1) (f) 1. and 2., the maximum household income under sub. (1) (f) 3., and
11the maximum property taxes under sub. (2) (b) 3. shall be increased each year by a
12percentage equal to the percentage change between the U.S. consumer price index
13for all urban consumers, U.S. city average, for the month of August of the previous
14year and the U.S. consumer price index for all urban consumers, U.S. city average,
15for the month of August 2005, as determined by the federal department of labor.
16Each amount that is revised under this paragraph shall be rounded to the nearest
17multiple of $10 if the revised amount is not a multiple of $10 or, if the revised amount
18is a multiple of $5, such an amount shall be increased to the next higher multiple of
19$10. The department of revenue shall annually adjust the changes in dollar amounts
20required under this paragraph and incorporate the changes into the income tax
21forms and instructions.
SB40-SSA1,1023,222 (b) The department of revenue shall annually adjust the slope under sub. (1)
23(f) 2. such that as a claimant's income increases from the threshold income as
24calculated under par. (a), to an amount that exceeds the maximum household income
25as calculated under par. (a), the credit that may be claimed is reduced to $0 and the

1department of revenue shall incorporate the changes into the income tax forms and
2instructions.
SB40-SSA1, s. 2127 3Section 2127. 71.738 (1d) of the statutes is repealed.
SB40-SSA1, s. 2128 4Section 2128. 71.738 (2d) of the statutes is repealed.
SB40-SSA1, s. 2129 5Section 2129. 71.74 (14) of the statutes is amended to read:
SB40-SSA1,1023,216 71.74 (14) Additional remedy to collect tax. The department may also
7proceed under s. 71.91 (5) for the collection of any additional assessment of income
8or franchise taxes or surtaxes, after notice thereof has been given under sub. (11) and
9before the same shall have become delinquent, when it has reasonable grounds to
10believe that the collection of such additional assessment will be jeopardized by delay.
11In such cases notice of the intention to so proceed shall be given by registered mail
12to the taxpayer, and the warrant of the department shall not issue if the taxpayer
13within 10 days after such notice furnishes a bond in such amount, not exceeding
14double the amount of the tax, and with such sureties as the department shall
15approve, conditioned upon the payment of so much of the additional taxes as shall
16finally be determined to be due, together with interest thereon as provided by s. 71.82
17(1) (a). Nothing in this subsection shall affect the review of additional assessments
18provided by ss. 71.88 (1) (a) and (2) (a), 71.89 (2), 73.01, and 73.015, and any amounts
19collected under this subsection shall be deposited with the secretary of
20administration
department and disbursed after final determination of the taxes as
21are amounts deposited under s. 71.90 (2).
SB40-SSA1, s. 2130 22Section 2130. 71.765 of the statutes is repealed.
SB40-SSA1, s. 2131 23Section 2131. 71.775 (3) (a) 2. of the statutes is amended to read:
SB40-SSA1,1024,224 71.775 (3) (a) 2. The partner, member, shareholder, or beneficiary has no
25Wisconsin income other than his or her
partner's, member's, shareholder's, or

1beneficiary's
share of income from the pass-through entity that is attributable to this
2state and his or her share of such income is less than $1,000.
SB40-SSA1, s. 2132 3Section 2132. 71.775 (3) (a) 3. of the statutes is created to read:
SB40-SSA1,1024,114 71.775 (3) (a) 3. The nonresident partner, member, shareholder, or beneficiary
5files an affidavit with the department, in the form and manner prescribed by the
6department, whereby the nonresident partner, member, shareholder, or beneficiary
7agrees to file a Wisconsin income or franchise tax return and be subject to the
8personal jurisdiction of the department, the tax appeals commission, and the courts
9of this state for the purpose of determining and collecting Wisconsin income and
10franchise taxes, including estimated tax payments, together with any related
11interest and penalties.
SB40-SSA1, s. 2133 12Section 2133. 71.775 (4) (b) 2. of the statutes is amended to read:
SB40-SSA1,1024,2413 71.775 (4) (b) 2. A pass-through entity that pays the tax withheld under sub.
14(2) as provided under subd. 1. is not subject to an underpayment of estimated tax
15under s. 71.09 or 71.29, if 90 percent of the tax that is due for the current taxable year
16is paid by the unextended due date or if 100 percent of the tax that is due for the
17taxable year immediately preceding the current taxable year is paid by the
18unextended due date and the taxable year immediately preceding the current
19taxable year was a 12-month period. Interest
Except as provided in par. (f), interest
20at the rate of 12 percent shall be imposed on the unpaid amount of the tax withheld
21due under sub. (2) during any extension period and interest at the rate of 18 percent
22shall be imposed on the unpaid amount of the tax withheld due under sub. (2) for the
23period beginning with the extended due date and ending with the date that the
24unpaid amount is paid in full.
SB40-SSA1, s. 2134 25Section 2134. 71.775 (4) (d) of the statutes is amended to read:
SB40-SSA1,1025,9
171.775 (4) (d) A nonresident partner, member, shareholder, or beneficiary of a
2pass-through entity may claim a credit, as prescribed by the department, on his or
3her Wisconsin income or franchise tax return for the amount withheld under sub. (2)
4on his or her behalf for the tax period for which the income of the pass-through entity
5is reported
. For purposes of this paragraph determining whether interest under s.
671.84 applies to a nonresident partner, member, shareholder, or beneficiary
, the
7amount withheld under sub. (2) is considered to be paid on the last day of the
8pass-through entity's taxable year for which the tax is paid
in 4 equal quarterly
9installments
.
SB40-SSA1, s. 2135 10Section 2135. 71.775 (4) (f) of the statutes is amended to read:
SB40-SSA1,1025,2111 71.775 (4) (f) If a pass-through entity subject to withholding under this section
12fails to withhold pay the tax as required by this section, the pass-through entity shall
13be liable for any unpaid tax, interest, and penalties otherwise assessable to the
14nonresident partner, member, shareholder, or beneficiary with respect to income
15from the pass-through entity
. If a nonresident partner, member, shareholder, or
16beneficiary of the pass-through entity files a return and pays the tax due, the
17pass-through entity shall not be liable for the tax, but shall be liable for any interest
18and penalties otherwise applicable for failure to withhold, as
the penalty provided
19under ss. 71.82 (2) (d) and s. 71.83 (1) (a) 1. and for any interest otherwise assessable
20to the nonresident partner, member, shareholder, or beneficiary with respect to
21income from the pass-through entity
.
SB40-SSA1, s. 2136 22Section 2136. 71.80 (20) of the statutes is amended to read:
SB40-SSA1,1026,323 71.80 (20) Magnetic media Electronic filing. If the internal revenue service
24requires a person to file information returns or wage statements on magnetic media
25or in other machine-readable form
electronically for federal income tax purposes, the

1person shall also file the comparable state information returns or wage statements
2on magnetic media or in other machine-readable form electronically with the
3department of revenue for income or franchise tax purposes.
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