AB75-ASA1, s. 1642 14Section 1642. 71.28 (2m) (e) of the statutes is created to read:
AB75-ASA1,886,1615 71.28 (2m) (e) Sunset. No new claim may be filed under this subsection for a
16taxable year that begins after December 31, 2009.
AB75-ASA1, s. 1643 17Section 1643. 71.28 (3) (a) 1. of the statutes is amended to read:
AB75-ASA1,886,1918 71.28 (3) (a) 1. "Manufacturing" has the meaning given in s. 77.54 (6m), 2007
19stats
.
AB75-ASA1, s. 1654 20Section 1654. 71.28 (3q) of the statutes is created to read:
AB75-ASA1,886,2121 71.28 (3q) Jobs tax credit. (a) Definitions. In this subsection:
AB75-ASA1,886,2322 1. "Claimant" means a person certified to receive tax benefits under s. 560.2055
23(2).
AB75-ASA1,886,2524 2. "Eligible employee" means an eligible employee under s. 560.2055 (1) (b) who
25satisfies the wage requirements under s. 560.2055 (3) (a) or (b).
AB75-ASA1,887,3
1(b) Filing claims. Subject to the limitations provided in this subsection and s.
2560.2055, for taxable years beginning after December 31, 2011, a claimant may claim
3as a credit against the taxes imposed under s. 71.23 any of the following:
AB75-ASA1,887,64 1. The amount of wages that the claimant paid to an eligible employee in the
5taxable year, not to exceed 10 percent of such wages, as determined by the
6department of commerce under s. 560.2055.
AB75-ASA1,887,97 2. The amount of the costs incurred by the claimant in the taxable year, as
8determined under s. 560.2055, to undertake the training activities described under
9s. 560.2055 (3) (c).
AB75-ASA1,887,1710 (c) Limitations. 1. Partnerships, limited liability companies, and tax-option
11corporations may not claim the credit under this subsection, but the eligibility for,
12and the amount of, the credit are based on their payment of amounts under par. (b).
13A partnership, limited liability company, or tax-option corporation shall compute
14the amount of credit that each of its partners, members, or shareholders may claim
15and shall provide that information to each of them. Partners, members of limited
16liability companies, and shareholders of tax-option corporations may claim the
17credit in proportion to their ownership interests.
AB75-ASA1,887,2018 2. No credit may be allowed under this subsection unless the claimant includes
19with the claimant's return a copy of the claimant's certification for tax benefits under
20s. 560.2055 (2).
AB75-ASA1,887,2221 (d) Administration. 1. Subsection (4) (e), (g), and (h), as it applies to the credit
22under sub. (4), applies to the credit under this subsection.
AB75-ASA1,888,223 2. If the allowable amount of the claim under par. (b) exceeds the tax otherwise
24due under s. 71.23, the amount of the claim not used to offset the tax due shall be
25certified by the department of revenue to the department of administration for

1payment by check, share draft, or other draft drawn from the appropriation account
2under s. 20.835 (2) (bb).
AB75-ASA1, s. 1656 3Section 1656. 71.28 (4m) of the statutes is created to read:
AB75-ASA1,888,94 71.28 (4m) Super research and development credit. (a) Definition. In this
5subsection, "qualified research expenses" means qualified research expenses as
6defined in section 41 of the Internal Revenue Code, except that "qualified research
7expenses" includes only expenses incurred by the claimant for research conducted
8in this state for the taxable year and except that "qualified research expenses" do not
9include compensation used in computing the credits under subs. (1dj) and (1dx).
AB75-ASA1,888,1410 (b) Credit. Subject to the limitations provided under this subsection, for
11taxable years beginning on or after January 1, 2011, a corporation may claim as a
12credit against the tax imposed under s. 71.23, up to the amount of those taxes, an
13amount equal to the amount of qualified research expenses paid or incurred by the
14corporation in the taxable year that exceeds the amount calculated as follows:
AB75-ASA1,888,1715 1. Determine the average amount of the qualified research expenses paid or
16incurred by the corporation in the 3 taxable years immediately preceding the taxable
17year for which a credit is claimed under this subsection.
AB75-ASA1,888,1818 2. Multiply the amount determined under subd. 1. by 1.25.
AB75-ASA1,888,2019 (c) Limitations. Subsection (4) (b) to (d) and (i), as it applies to the credit under
20sub. (4), applies to the credit under this subsection.
AB75-ASA1,888,2221 (d) Administration. 1. Subsection (4) (e), (g), and (h), as it applies to the credit
22under sub. (4), applies to the credit under this subsection.
AB75-ASA1,889,323 2. If a credit computed under this subsection is not entirely offset against
24Wisconsin income or franchise taxes otherwise due, the unused balance may be
25carried forward and credited against Wisconsin income or franchise taxes otherwise

1due for the following 5 taxable years to the extent not offset by these taxes otherwise
2due in all intervening years between the year in which the expense was incurred and
3the year in which the carry-forward credit is claimed.
AB75-ASA1, s. 1659 4Section 1659. 71.28 (5b) (d) 3. of the statutes is created to read:
AB75-ASA1,889,95 71.28 (5b) (d) 3. For calendar years beginning after December 31, 2007, if an
6investment for which a claimant claims a credit under par. (b) is held by the claimant
7for less than 3 years, the claimant shall pay to the department, in the manner
8prescribed by the department, the amount of the credit that the claimant received
9related to the investment.
AB75-ASA1, s. 1659y 10Section 1659y. 71.28 (5f) of the statutes is repealed and recreated to read:
AB75-ASA1,889,1111 71.28 (5f) Film production services credit. (a) Definitions. In this subsection:
AB75-ASA1,889,2212 1. "Accredited production" means a film, video, broadcast advertisement, or
13television production, as approved by the department of commerce, for which the
14aggregate salary and wages included in the cost of the production for the period
15ending 12 months after the month in which the principal filming or taping of the
16production begins exceeds $100,000 for a production that is 30 minutes or longer or
17$50,000 for a production that is less than 30 minutes. "Accredited production" also
18means an electronic game, as approved by the department of commerce, for which
19the aggregate salary and wages included in the cost of the production for the period
20ending 36 months after the month in which the principal programming, filming, or
21taping of the production begins exceeds $100,000. "Accredited production" does not
22include any of the following, regardless of the production costs:
AB75-ASA1,889,2423 a. News, current events, or public programming or a program that includes
24weather or market reports.
AB75-ASA1,889,2525 b. A talk show.
AB75-ASA1,889,26
1c. A production with respect to a questionnaire or contest.
AB75-ASA1,890,22 d. A sports event or sports activity.
AB75-ASA1,890,33 e. A gala presentation or awards show.
AB75-ASA1,890,44 f. A finished production that solicits funds.
AB75-ASA1,890,75 g. A production for which the production company is required under 18 USC
62257
to maintain records with respect to a performer portrayed in a single media or
7multimedia program.
AB75-ASA1,890,98 h. A production produced primarily for industrial, corporate, or institutional
9purposes.
AB75-ASA1,890,1010 2. "Claimant" means a person who files a claim under this subsection.
AB75-ASA1,890,1911 3. "Production expenditures" means any expenditures that are incurred in this
12state and directly used to produce an accredited production, including expenditures
13for set construction and operation, wardrobes, make-up, clothing accessories,
14photography, sound recording, sound synchronization, sound mixing, lighting,
15editing, film processing, film transferring, special effects, visual effects, renting or
16leasing facilities or equipment, renting or leasing motor vehicles, food, lodging, and
17any other similar expenditure as determined by the department of commerce.
18"Production expenditures" do not include salary, wages, or labor-related contract
19payments.
AB75-ASA1,890,2220 (b) Filing claims. Subject to the limitations provided in this subsection, for
21taxable years beginning after December 31, 2008, a claimant may claim as a credit
22against the tax imposed under s. 71.23 any of the following amounts:
AB75-ASA1,891,723 1. An amount equal to 25 percent of the salary, wages, or labor-related contract
24payments paid by the claimant in the taxable year to individuals, including actors,
25who were residents of this state at the time that they were paid and who worked on

1an accredited production in this state, not including the salary, wages, or contract
2payments paid to any individual who was paid more than $250,000. A claimant may
3claim an additional amount equal to 3 percent of any salary, wages, or contract
4payments described in this subdivision if the individual who received the salary,
5wages, or contract payments was also living in an economically distressed area of this
6state, as determined by the department of commerce under s. 560.706 (2) (e), at the
7time that the individual was paid.
AB75-ASA1,891,148 2. An amount equal to 20 percent of the salary, wages, or labor-related contract
9payments paid by the claimant in the taxable year to individuals who were not
10residents of this state at the time that they were paid and who worked on an
11accredited production in this state, not including the salary, wages, or contract
12payments paid to any individual who was paid more than $250,000 or paid as
13above-the-line expenses to individuals such as nontechnical crew members,
14producers, writers, casting directors, and actors.
AB75-ASA1,891,1615 3. An amount equal to 25 percent of the production expenditures paid by the
16claimant in the taxable year to produce an accredited production.
AB75-ASA1,891,1917 (c) Limitations. 1. A claimant may not claim a credit under this subsection if
18less than 35 percent of the total budget for the accredited production is spent in this
19state.
AB75-ASA1,891,2320 2. The total amount of the credits that a claimant may claim under par. (b) 2.
21in a taxable year shall not exceed an amount equal to the first $20,000 of salary,
22wages, or labor-related contract payments paid to each individual described in par.
23(b) 2. in the taxable year.
AB75-ASA1,892,3
13. No credit may be claimed under par. (b) 3. for the purchase of tangible
2personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) the sale
3of which is not sourced to this state, as provided under s. 77.522.
AB75-ASA1,892,54 4. The maximum amount of all credits that a claimant may claim under this
5subsection for each accredited production is $10,000,000.
AB75-ASA1,892,106 5. The maximum amount of the credits that may be claimed under this
7subsection and sub. (5h) and ss. 71.07 (5f) and (5h) and 71.47 (5f) and (5h) in fiscal
8year 2009-10 is $1,500,000. The maximum amount of the credits that may be
9claimed under this subsection and sub. (5h) and ss. 71.07 (5f) and (5h) and 71.47 (5f)
10and (5h) in fiscal year 2010-11 is $1,500,000.
AB75-ASA1,892,1711 6. No credit may be allowed under this subsection unless the claimant files an
12application with the department of commerce, at the time and in the manner
13prescribed by the department of commerce, and the department of commerce
14approves the application. The claimant shall submit a fee with the application in an
15amount equal to 2 percent of the claimant's budgeted production expenditures or to
16$5,000, whichever is less. The claimant shall submit a copy of the approved
17application with the claimant's return.
AB75-ASA1,892,2518 7. Partnerships, limited liability companies, and tax-option corporations may
19not claim the credit under this subsection, but the eligibility for, and the amount of,
20the credit are based on their payment of amounts under par. (b). A partnership,
21limited liability company, or tax-option corporation shall compute the amount of
22credit that each of its partners, members, or shareholders may claim and shall
23provide that information to each of them. Partners, members of limited liability
24companies, and shareholders of tax-option corporations may claim the credit in
25proportion to their ownership interest.
AB75-ASA1,893,2
1(d) Administration. 1. Subsection (4) (e), (g), and (h), as it applies to the credit
2under sub. (4), applies to the credits under this subsection.
AB75-ASA1,893,73 2. If the allowable amount of the claim under par. (b) exceeds the tax otherwise
4due under s. 71.23 or no tax is due under s. 71.23, the amount of the claim not used
5to offset the tax due shall be certified by the department of revenue to the department
6of administration for payment by check, share draft, or other draft drawn from the
7appropriation account under s. 20.835 (2) (bm).
AB75-ASA1, s. 1660bd 8Section 1660bd. 71.28 (5h) (a) 2. of the statutes is amended to read:
AB75-ASA1,893,129 71.28 (5h) (a) 2. "Film production company" means an entity that exclusively
10creates films, videos, electronic games, broadcast advertisement, or television
11productions, not including the productions described under s. 71.28
accredited
12productions, as defined in sub.
(5f) (a) 1. a. to h.
AB75-ASA1, s. 1660bg 13Section 1660bg. 71.28 (5h) (b) (intro.) of the statutes is amended to read:
AB75-ASA1,893,2014 71.28 (5h) (b) Filing claims. (intro.) Subject to the limitations provided in this
15subsection, for taxable years beginning after December 31, 2007 2008, a claimant
16may claim as a credit against the tax imposed under s. 71.23, up to the amount of the
17taxes, for the first 3 taxable years that the claimant is doing business in this state
18as a film production company,
an amount that is equal to 15 percent of the following
19that the claimant paid in the taxable year to establish or operate a film production
20company in this state:
AB75-ASA1, s. 1660c 21Section 1660c. 71.28 (5h) (b) 1. of the statutes is amended to read:
AB75-ASA1,893,2522 71.28 (5h) (b) 1. The purchase price of depreciable, tangible personal property
23and items, property, and goods under s. 77.52 (1) (b), (c), and (d), if the sale of the
24tangible personal property, items, property, or goods is sourced to this state under s.
2577.522
.
AB75-ASA1, s. 1660d
1Section 1660d. 71.28 (5h) (c) 1. of the statutes is amended to read:
AB75-ASA1,894,62 71.28 (5h) (c) 1. A claimant may claim the credit under par. (b) 1., if the tangible
3personal property, or item, property, or good under s. 77.52 (1) (b), (c), or (d), is
4purchased after December 31, 2007 2008, and the tangible personal property, item,
5property, or good
is used for at least 50 percent of its use in the claimant's business
6as a film production company.
AB75-ASA1, s. 1660e 7Section 1660e. 71.28 (5h) (c) 2. of the statutes is amended to read:
AB75-ASA1,894,138 71.28 (5h) (c) 2. A claimant may claim the credit under par. (b) 2. for an amount
9expended to construct, rehabilitate, remodel, or repair real property, if the claimant
10began the physical work of construction, rehabilitation, remodeling, or repair, or any
11demolition or destruction in preparation for the physical work, after December 31,
122007 2008, and the completed project is placed in service after December 31, 2007
132008.
AB75-ASA1, s. 1660f 14Section 1660f. 71.28 (5h) (c) 3. of the statutes is amended to read:
AB75-ASA1,894,1815 71.28 (5h) (c) 3. A claimant may claim the credit under par. (b) 2. for an amount
16expended to acquire real property, if the property is not previously owned property
17and if the claimant acquires the property after December 31, 2007 2008, and the
18completed project is placed in service after December 31, 2007 2008.
AB75-ASA1, s. 1660g 19Section 1660g. 71.28 (5h) (c) 4. of the statutes is amended to read:
AB75-ASA1,894,2420 71.28 (5h) (c) 4. No claim may be allowed under this subsection unless the
21department of commerce certifies, in writing, that the credits claimed under this
22subsection are for expenses related to establishing or operating a film production
23company in this state and the claimant submits a copy of the certification with the
24claimant's return.
AB75-ASA1, s. 1660h 25Section 1660h. 71.28 (5h) (c) 4d. of the statutes is created to read:
AB75-ASA1,895,3
171.28 (5h) (c) 4d. The maximum amount of all credits that a claimant may
2claim under this subsection for each project for which expenses are certified under
3subd. 4. is $10,000,000.
AB75-ASA1, s. 1660i 4Section 1660i. 71.28 (5h) (c) 4m. of the statutes is created to read:
AB75-ASA1,895,95 71.28 (5h) (c) 4m. The maximum amount of the credits that may be claimed
6under this subsection and sub. (5f) and ss. 71.07 (5f) and (5h) and 71.47 (5f) and (5h)
7in fiscal year 2009-10 is $1,500,000. The maximum amount of the credits that may
8be claimed under this subsection and sub. (5f) and ss. 71.07 (5f) and (5h) and 71.47
9(5f) and (5h) in fiscal year 2010-11 is $1,500,000.
AB75-ASA1, s. 1660j 10Section 1660j. 71.28 (5h) (d) of the statutes is renumbered 71.28 (5h) (d) 1. and
11amended to read:
AB75-ASA1,895,1312 71.28 (5h) (d) 1. Subsection (4) (e) to , (g), and (h), as it applies to the credit under
13sub. (4), applies to the credits under this subsection.
AB75-ASA1, s. 1660k 14Section 1660k. 71.28 (5h) (d) 2. of the statutes is created to read:
AB75-ASA1,895,1915 71.28 (5h) (d) 2. If the allowable amount of the claim under par. (b) exceeds
16the tax otherwise due under s. 71.23 or no tax is due under s. 71.23, the amount
17of the claim not used to offset the tax due shall be certified by the department of
18revenue to the department of administration for payment by check, share draft, or
19other draft drawn from the appropriation account under s. 20.835 (2) (bL).
AB75-ASA1, s. 1662 20Section 1662. 71.28 (5i) (b) of the statutes is amended to read:
AB75-ASA1,896,221 71.28 (5i) (b) Filing claims. Subject to the limitations provided in this
22subsection, for taxable years beginning after December 31, 2009 2011, a claimant
23may claim as a credit against the taxes imposed under s. 71.23, up to the amount of
24those taxes, an amount equal to 50 percent of the amount the claimant paid in the
25taxable year for information technology hardware or software that is used to

1maintain medical records in electronic form, if the claimant is a health care provider,
2as defined in s. 146.81 (1) (a) to (p).
AB75-ASA1, s. 1662d 3Section 1662d. 71.28 (5k) (b) of the statutes is amended to read:
AB75-ASA1,896,94 71.28 (5k) (b) Filing claims. Subject to the limitations provided in this
5subsection, for taxable years beginning after July 1, 2009 2011, a claimant may claim
6as a credit against the tax imposed under s. 71.23, up to the amount of those taxes,
7an amount equal to 5 percent of the amount the claimant paid in the taxable year to
8a community rehabilitation program to perform work for the claimant's business,
9pursuant to a contract.
AB75-ASA1, s. 1663 10Section 1663 . 71.28 (6) (c) of the statutes is amended to read:
AB75-ASA1,896,1611 71.28 (6) (c) No person may claim the credit under this subsection unless the
12claimant includes with the claimant's return evidence that the rehabilitation was
13approved recommended by the state historic preservation officer for approval by the
14secretary of the interior under 36 CFR 67.6 before the physical work of construction,
15or destruction in preparation for construction, began and that the rehabilitation was
16approved by the secretary of the interior under 36 CFR 67.6
.
AB75-ASA1, s. 1664 17Section 1664. 71.28 (6) (cm) of the statutes is created to read:
AB75-ASA1,896,1918 71.28 (6) (cm) Any credit claimed under this subsection for Wisconsin purposes
19shall be claimed at the same time as for federal purposes.
AB75-ASA1, s. 1665 20Section 1665. 71.28 (6) (f) of the statutes is amended to read:
AB75-ASA1,897,2021 71.28 (6) (f) A partnership, limited liability company , or tax-option corporation
22may not claim the credit under this section subsection. The individual partners of
23a partnership
, members of a limited liability company, or shareholders in a
24tax-option corporation may claim the credit under this subsection based on eligible
25costs incurred by the partnership, limited liability company, or tax-option

1corporation, in proportion to the ownership interest of each partner, member or
2shareholder. The partnership, limited liability company, or tax-option corporation
3shall calculate the amount of the credit which may be claimed by each partner,
4member, or shareholder and shall provide that information to the partner, member,
5or shareholder. For shareholders of a tax-option corporation, the credit may be
6allocated in proportion to the ownership interest of each shareholder. Credits
7computed by a partnership or limited liability company may be claimed in proportion
8to the ownership interests of the partners or members or allocated to partners or
9members as provided in a written agreement among the partners or members that
10is entered into no later than the last day of the taxable year of the partnership or
11limited liability company, for which the credit is claimed. For a partnership or
12limited liability company that places property in service after June 29, 2008, and
13before January 1, 2009, the credit attributable to such property may be allocated, at
14the election of the partnership or limited liability company, to partners or members
15for a taxable year of the partnership or limited liability company that ends after June
1629, 2008, and before January 1, 2010. Any partner or member who claims the credit
17as provided under this paragraph shall attach a copy of the agreement, if applicable,
18to the tax return on which the credit is claimed. A person claiming the credit as
19provided under this paragraph is solely responsible for any tax liability arising from
20a dispute with the department of revenue related to claiming the credit.
AB75-ASA1, s. 1666 21Section 1666. 71.28 (6) (g) of the statutes is created to read:
AB75-ASA1,897,2522 71.28 (6) (g) 1. If a person who claims the credit under this subsection elects
23to claim the credit based on claiming amounts for expenditures as the expenditures
24are paid, rather than when the rehabilitation work is completed, the person shall file
25an election form with the department, in the manner prescribed by the department.
AB75-ASA1,898,5
12. Notwithstanding s. 71.77, the department may adjust or disallow the credit
2claimed under this subsection within 4 years after the date that the state historical
3society notifies the department that the expenditures for which the credit was
4claimed do not comply with the standards for certification promulgated under s.
544.02 (24).
AB75-ASA1, s. 1667 6Section 1667. 71.28 (8r) of the statutes is created to read:
AB75-ASA1,898,87 71.28 (8r) Beginning farmer and farm asset owner tax credit. (a) Definitions.
8In this subsection:
AB75-ASA1,898,109 1. "Agricultural assets" means machinery, equipment, facilities, or livestock
10that is used in farming.
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