AB75-ASA1-AA122,44,15 15" Section 1621eb. 71.255 (2m) of the statutes is created to read:
AB75-ASA1-AA122,45,416 71.255 (2m) Election to include every member of commonly controlled
17group.
(a) The designated agent as provided in sub. (7) may elect, without first
18obtaining written approval from the department, to include in its combined group
19every corporation in its commonly controlled group, regardless of whether such
20corporations are engaged in the same unitary business as the designated agent.
21Corporations included in the combined group by operation of this election are
22required to use combined reporting only to the extent described in sub. (2). The
23commonly controlled group shall calculate its Wisconsin income and apportionment
24factors as provided under subs. (3), (4), and (5), and all income of all members of the

1commonly controlled group, whether or not such income would otherwise be subject
2to apportionment or allocable to a particular state in the absence of an election under
3this subsection, shall be treated as apportionable income for purposes of the
4combined report.
AB75-ASA1-AA122,45,85 (b) The election under this subsection shall be executed by the designated agent
6on an original, timely filed combined report. Any corporation that becomes
7includable in the commonly controlled group subsequent to the year of election shall
8have waived any objection to its inclusion in the combined report.
AB75-ASA1-AA122,45,179 (c) An election under this subsection shall be binding for and applicable to the
10taxable year for which it is made and for the next 9 taxable years. An election may
11be renewed for another 10 taxable years, without prior written approval from the
12department after it has been in effect for 10 taxable years. The renewal shall be made
13on an original, timely filed return for the first taxable year after the completion of
14a 10-year period for which an election under this subsection was in place. An election
15that is not renewed shall be revoked. In the case of a revocation, a new election under
16this subsection shall not be permitted in any of the immediately following 3 taxable
17years.
AB75-ASA1-AA122,45,2118 (d) The department shall disregard the tax effect of an election under this
19subsection, or disallow the election, with respect to any controlled group member or
20members for any year of the election period, if the department determines that the
21election has the effect of tax avoidance.".
AB75-ASA1-AA122,45,22 22179. Page 838, line 5: after that line insert:
AB75-ASA1-AA122,45,24 23" Section 1621km. 71.255 (6) (a) of the statutes, as created by 2009 Wisconsin
24Act 2
, is amended to read:
AB75-ASA1-AA122,46,9
171.255 (6) (a) Except as provided in par. pars. (b) and (c), no tax credit,
2Wisconsin net business loss carry-forward, or other post-apportionment deduction
3earned by one member of the combined group, but not fully used by or allowed to that
4member, may be used in whole or in part by another member of the combined group
5or applied in whole or in part against the total income of the combined group. A
6member of a combined group may use a carry-forward of a credit, Wisconsin net
7business loss carry-forward, or other post-apportionment deduction otherwise
8allowable under s. 71.26 or 71.45, that was incurred by that same member in a
9taxable year beginning before March 6 January 1, 2009.".
AB75-ASA1-AA122,46,10 10180. Page 838, line 20: after that line insert:
AB75-ASA1-AA122,46,11 11" Section 1621Ld. 71.255 (6) (c) of the statutes is created to read:
AB75-ASA1-AA122,46,1812 71.255 (6) (c) 1. Subject to the limitations provided under s. 71.26 (3) (n), for
13each taxable year that a corporation that is a member of a combined group has an
14unused credit or credit carry-forward under s. 71.28 (4) or (5) or 71.47 (4) or (5), the
15corporation may, after using that credit or credit carry-forward to offset its own tax
16liability for the taxable year, use that credit or credit carry-forward to offset the tax
17liability of all other members of the combined group on a proportionate basis, to the
18extent such tax liability is attributable to the unitary business.
AB75-ASA1-AA122,46,2119 2. Unless otherwise provided by the department by rule, if the corporation may
20no longer be included in the combined group, as determined by this section, the
21corporation's unused credits shall be available only to that corporation.".
AB75-ASA1-AA122,46,22 22181. Page 839, line 24: after "under s." insert "66.1038 or".
AB75-ASA1-AA122,46,23 23182. Page 887, line 2: delete "2011" and substitute "2009".
AB75-ASA1-AA122,46,24 24183. Page 887, line 20: after that line insert:
AB75-ASA1-AA122,47,3
1"3. The maximum amount of credits that may be awarded under this subsection
2and ss. 71.07 (3q) and 71.47 (3q) for the period beginning on January 1, 2010, and
3ending on June 30, 2013, is $14,500,000.".
AB75-ASA1-AA122,47,7 4184. Page 888, line 2: after "(bb)" insert ", except that the amounts certified
5under this subdivision for taxable years beginning after December 31, 2009, and
6before January 1, 2012, shall be paid in taxable years beginning after December 31,
72011".
AB75-ASA1-AA122,47,8 8185. Page 888, line 2: after that line insert:
AB75-ASA1-AA122,47,10 9" Section 1655m. 71.28 (3w) (bm) 1. of the statutes, as affected by 2009
10Wisconsin Act 11
, is amended to read:
AB75-ASA1-AA122,47,2011 71.28 (3w) (bm) 1. In addition to the credits under par. (b) and subd. subds. 2.
12and 3., and subject to the limitations provided in this subsection and s. 560.799, a
13claimant may claim as a credit against the tax imposed under s. 71.23 an amount
14equal to a percentage, as determined by the department of commerce, not to exceed
15100 percent, of the amount the claimant paid in the taxable year to upgrade or
16improve the job-related skills of any of the claimant's full-time employees, to train
17any of the claimant's full-time employees on the use of job-related new technologies,
18or to provide job-related training to any full-time employee whose employment with
19the claimant represents the employee's first full-time job. This subdivision does not
20apply to employees who do not work in an enterprise zone.
AB75-ASA1-AA122, s. 1655n 21Section 1655n. 71.28 (3w) (bm) 2. of the statutes, as created by 2009 Wisconsin
22Act 11
, is amended to read:
AB75-ASA1-AA122,48,1123 71.28 (3w) (bm) 2. In addition to the credits under par. (b) and subd. subds. 1.
24and 3., and subject to the limitations provided in this subsection and s. 560.799, a

1claimant may claim as a credit against the tax imposed under s. 71.23 an amount
2equal to the percentage, as determined by the department of commerce under s.
3560.799, not to exceed 7 percent, of the claimant's zone payroll paid in the taxable
4year to all of the claimant's full-time employees whose annual wages are greater
5than $20,000 in a tier I county or municipality, not including the wages paid to the
6employees determined under par. (b) 1., or greater than $30,000 in a tier II county
7or municipality, not including the wages paid to the employees determined under
8par. (b) 1., and who the claimant employed in the enterprise zone in the taxable year,
9if the total number of such employees is equal to or greater than the total number
10of such employees in the base year. A claimant may claim a credit under this
11subdivision for no more than 5 consecutive taxable years.
AB75-ASA1-AA122, s. 1655p 12Section 1655p. 71.28 (3w) (bm) 3. of the statutes is created to read:
AB75-ASA1-AA122,48,1813 71.28 (3w) (bm) 3. In addition to the credits under par. (b) and subds. 1. and
142., and subject to the limitations provided in this subsection and s. 560.799, for
15taxable years beginning after December 31, 2008, a claimant may claim as a credit
16against the tax imposed under s. 71.23 up to 10 percent of the claimant's significant
17capital expenditures, as determined by the department of commerce under s.
18560.799 (5m).
AB75-ASA1-AA122, s. 1655r 19Section 1655r. 71.28 (3w) (c) 3. of the statutes is amended to read:
AB75-ASA1-AA122,48,2220 71.28 (3w) (c) 3. No credit may be allowed under this subsection unless the
21claimant includes with the claimant's return a copy of the claimant's certification for
22tax benefits under s. 560.799 (5) or (5m).".
AB75-ASA1-AA122,48,23 23186. Page 940, line 20: delete "2011" and substitute "2009".
AB75-ASA1-AA122,48,24 24187. Page 941, line 14: after that line insert:
AB75-ASA1-AA122,49,3
1"3. The maximum amount of credits that may be awarded under this subsection
2and ss. 71.07 (3q) and 71.28 (3q) for the period beginning on January 1, 2010, and
3ending on June 30, 2013, is $14,500,000.".
AB75-ASA1-AA122,49,7 4188. Page 941, line 21: after "(bb)" insert ", except that the amounts certified
5under this subdivision for taxable years beginning after December 31, 2009, and
6before January 1, 2012, shall be paid in taxable years beginning after December 31,
72011".
AB75-ASA1-AA122,49,8 8189. Page 941, line 21: after that line insert:
AB75-ASA1-AA122,49,10 9" Section 1721m. 71.47 (3w) (bm) 1. of the statutes, as affected by 2009
10Wisconsin Act 11
, is amended to read:
AB75-ASA1-AA122,49,2011 71.47 (3w) (bm) 1. In addition to the credits under par. (b) and subd. subds. 2.
12and 3., and subject to the limitations provided in this subsection and s. 560.799, a
13claimant may claim as a credit against the tax imposed under s. 71.43 an amount
14equal to a percentage, as determined by the department of commerce, not to exceed
15100 percent, of the amount the claimant paid in the taxable year to upgrade or
16improve the job-related skills of any of the claimant's full-time employees, to train
17any of the claimant's full-time employees on the use of job-related new technologies,
18or to provide job-related training to any full-time employee whose employment with
19the claimant represents the employee's first full-time job. This subdivision does not
20apply to employees who do not work in an enterprise zone.
AB75-ASA1-AA122, s. 1721n 21Section 1721n. 71.47 (3w) (bm) 2. of the statutes, as created by 2009 Wisconsin
22Act 11
, is amended to read:
AB75-ASA1-AA122,50,1123 71.47 (3w) (bm) 2. In addition to the credits under par. (b) and subd. subds. 1.
24and 3., and subject to the limitations provided in this subsection and s. 560.799, a

1claimant may claim as a credit against the tax imposed under s. 71.43 an amount
2equal to the percentage, as determined by the department of commerce under s.
3560.799, not to exceed 7 percent, of the claimant's zone payroll paid in the taxable
4year to all of the claimant's full-time employees whose annual wages are greater
5than $20,000 in a tier I county or municipality, not including the wages paid to the
6employees determined under par. (b) 1., or greater than $30,000 in a tier II county
7or municipality, not including the wages paid to the employees determined under
8par. (b) 1., and who the claimant employed in the enterprise zone in the taxable year,
9if the total number of such employees is equal to or greater than the total number
10of such employees in the base year. A claimant may claim a credit under this
11subdivision for no more than 5 consecutive taxable years.
AB75-ASA1-AA122, s. 1721p 12Section 1721p. 71.47 (3w) (bm) 3. of the statutes is created to read:
AB75-ASA1-AA122,50,1813 71.47 (3w) (bm) 3. In addition to the credits under par. (b) and subds. 1. and
142., and subject to the limitations provided in this subsection and s. 560.799, for
15taxable years beginning after December 31, 2008, a claimant may claim as a credit
16against the tax imposed under s. 71.43 up to 10 percent of the claimant's significant
17capital expenditures, as determined by the department of commerce under s.
18560.799 (5m).
AB75-ASA1-AA122, s. 1721r 19Section 1721r. 71.47 (3w) (c) 3. of the statutes is amended to read:
AB75-ASA1-AA122,50,2220 71.47 (3w) (c) 3. No credit may be allowed under this subsection unless the
21claimant includes with the claimant's return a copy of the claimant's certification for
22tax benefits under s. 560.799 (5) or (5m).".
AB75-ASA1-AA122,50,23 23190. Page 954, line 12: after that line insert:
AB75-ASA1-AA122,50,24 24" Section 1741w. 71.54 (1) (f) (intro.) of the statutes is amended to read:
AB75-ASA1-AA122,51,3
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:
AB75-ASA1-AA122, s. 1741we 4Section 1741we. 71.54 (2) (b) 3. of the statutes is amended to read:
AB75-ASA1-AA122,51,65 71.54 (2) (b) 3. In Subject to sub. (2m), in calendar year 1990 or any subsequent
6calendar year, $1,450.".
AB75-ASA1-AA122,51,8 7191. Page 954, line 15: delete "amount for" and substitute "amounts of the
8threshold income under sub. (1) (f) 1. and 2.,".
AB75-ASA1-AA122,51,10 9192. Page 954, line 16: after "sub. (1) (f) 3." insert "and the maximum property
10taxes under sub. (2) (b) 3.".
AB75-ASA1-AA122,51,11 11193. Page 954, line 23: delete "number. The" and substitute "number. Each".
AB75-ASA1-AA122,51,12 12194. Page 955, line 6: delete "under".
AB75-ASA1-AA122,51,14 13195. Page 955, line 7: delete "sub. (1) (f) 1. and 2." and substitute "as
14calculated under par. (a)".
AB75-ASA1-AA122,51,16 15196. Page 971, line 10: after "withhold" insert ", not more frequently than on
16a quarterly basis,".
AB75-ASA1-AA122,51,17 17197. Page 971, line 12: delete lines 12 to 18.
AB75-ASA1-AA122,51,19 18198. Page 972, line 18: delete the material beginning with that line and
19ending with page 973, line 10.
AB75-ASA1-AA122,51,20 20199. Page 982, line 22: after that line insert:
AB75-ASA1-AA122,51,22 21"(h) Exceptions. This subsection does not apply to a financial institution that
22has assets of less than $10,000,000.".
AB75-ASA1-AA122,52,2
1200. Page 987, line 24: delete the material beginning with that line and
2ending with page 988, line 22.
AB75-ASA1-AA122,52,3 3201. Page 989, line 23: after "REGIONAL" insert "SOUTHEASTERN".
AB75-ASA1-AA122,52,5 4202. Page 989, line 24: delete "TRANSIT KRM" and substitute
5"REGIONAL TRANSIT".
AB75-ASA1-AA122,52,7 6203. Page 989, line 25: delete "PROFITS TAX" and substitute
7"ASSESSMENT".
AB75-ASA1-AA122,52,8 8204. Page 1008, line 25: after "under s." insert "66.1038 or".
AB75-ASA1-AA122,52,10 9205. Page 1017, line 17: delete the material beginning with that line and
10ending with page 1018, line 3.
AB75-ASA1-AA122,52,11 11206. Page 1020, line 10: after that line insert:
AB75-ASA1-AA122,52,13 12" Section 1856d. 77.70 of the statutes is renumbered 77.70 (1) and amended
13to read:
AB75-ASA1-AA122,53,214 77.70 (1) Any county desiring to impose county sales and use taxes under this
15subchapter may do so by the adoption of an ordinance, stating its purpose and
16referring to this subchapter. The rate of the tax imposed under this subsection is 0.5
17percent of the gross receipts or sales price.
The county sales and use taxes may be
18imposed only for the purpose of directly reducing the property tax levy and only in
19their entirety as provided in this subchapter. That ordinance shall be effective on the
20first day of January, the first day of April, the first day of July or the first day of
21October. A certified copy of that ordinance shall be delivered to the secretary of
22revenue at least 120 days prior to its effective date. The repeal of any such ordinance
23shall be effective on December 31. A certified copy of a repeal ordinance shall be

1delivered to the secretary of revenue at least 60 days before the effective date of the
2repeal.
AB75-ASA1-AA122, s. 1856e 3Section 1856e. 77.70 (1) of the statutes, as affected by Wisconsin Acts 2 and
4... (this act), is repealed and recreated to read:
AB75-ASA1-AA122,53,165 77.70 (1) Any county desiring to impose county sales and use taxes under this
6subchapter may do so by the adoption of an ordinance, stating its purpose and
7referring to this subchapter. The rate of the tax imposed under this subsection is 0.5
8percent of the sales price or purchase price. The county sales and use taxes may be
9imposed only for the purpose of directly reducing the property tax levy and only in
10their entirety as provided in this subchapter. That ordinance shall be effective on the
11first day of January, the first day of April, the first day of July or the first day of
12October. A certified copy of that ordinance shall be delivered to the secretary of
13revenue at least 120 days prior to its effective date. The repeal of any such ordinance
14shall be effective on December 31. A certified copy of a repeal ordinance shall be
15delivered to the secretary of revenue at least 120 days before the effective date of the
16repeal.
AB75-ASA1-AA122, s. 1856f 17Section 1856f. 77.70 (2) of the statutes is created to read:
AB75-ASA1-AA122,54,618 77.70 (2) In addition to the taxes imposed under subs. (1) and (3), if Milwaukee
19County satisfies the conditions under s. 66.1038 (5) (b), Milwaukee County may
20adopt an ordinance to impose a sales and use tax under this subchapter at the rate
21of 0.5 percent of the gross receipts or sales price. The taxes may be imposed only in
22their entirety. If Milwaukee County imposes the taxes under this subsection, it shall
23not levy property taxes for transit purposes. If Milwaukee County imposes the taxes
24under this subsection, it shall distribute the tax revenue price to the Milwaukee
25Transit Authority created under s. 66.1038. An ordinance adopted under this

1subsection shall be effective on the first day of January, the first day of April, the first
2day of July or the first day of October. A certified copy of that ordinance shall be
3delivered to the secretary of revenue at least 120 days prior to its effective date. The
4repeal of any such ordinance shall be effective on December 31. A certified copy of
5a repeal ordinance shall be delivered to the secretary of revenue at least 120 days
6before the effective date of the repeal.
AB75-ASA1-AA122, s. 1856g 7Section 1856g. 77.70 (2) of the statutes, as created by 2009 Wisconsin Act ...
8(this act), is repealed and recreated to read:
AB75-ASA1-AA122,54,229 77.70 (2) In addition to the taxes imposed under subs. (1) and (3), if the
10Milwaukee County satisfies the conditions under s. 66.1038 (5) (b), Milwaukee
11County may adopt an ordinance to impose a sales and use tax under this subchapter
12at the rate of 0.5 percent of the sales price or purchase price. The taxes may be
13imposed only in their entirety. If Milwaukee County imposes the taxes under this
14subsection, it shall not levy property taxes for transit purposes. If Milwaukee County
15imposes the taxes under this subsection, it shall distribute the tax revenue to the
16Milwaukee Transit Authority created under s. 66.1038. An ordinance adopted under
17this subsection shall be effective on the first day of January, the first day of April, the
18first day of July or the first day of October. A certified copy of that ordinance shall
19be delivered to the secretary of revenue at least 120 days prior to its effective date.
20The repeal of any such ordinance shall be effective on December 31. A certified copy
21of a repeal ordinance shall be delivered to the secretary of revenue at least 120 days
22before the effective date of the repeal.
AB75-ASA1-AA122, s. 1856h 23Section 1856h. 77.70 (3) of the statutes is created to read:
AB75-ASA1-AA122,55,1024 77.70 (3) In addition to the taxes imposed under subs. (1) and (2), Milwaukee
25County may adopt an ordinance to impose a sales and use tax under this subchapter

1at the rate of 0.15 percent of the gross receipts or sales price. The taxes may be
2imposed only in their entirety. Milwaukee County shall distribute the tax revenue
3to the municipalities located in whole or in part in Milwaukee County in proportion
4to the number of police and fire personnel employed in each municipality. An
5ordinance adopted under this subsection shall be effective on the first day of January,
6the first day of April, the first day of July or the first day of October. A certified copy
7of that ordinance shall be delivered to the secretary of revenue at least 120 days prior
8to its effective date. The repeal of any such ordinance shall be effective on December
931. A certified copy of a repeal ordinance shall be delivered to the secretary of
10revenue at least 120 days before the effective date of the repeal.
AB75-ASA1-AA122, s. 1856i 11Section 1856i. 77.70 (3) of the statutes, as created by 2009 Wisconsin Act ...
12(this act), is repealed and recreated to read:
AB75-ASA1-AA122,55,2413 77.70 (3) In addition to the taxes imposed under subs. (1) and (2), Milwaukee
14County may adopt an ordinance to impose a sales and use tax under this subchapter
15at the rate of 0.15 percent of the sales price or purchase price. The taxes may be
16imposed only in their entirety. Milwaukee County shall distribute the tax revenue
17to the municipalities located in whole or in part in Milwaukee County in proportion
18to the number of police and fire personnel employed in each municipality. An
19ordinance adopted under this subsection shall be effective on the first day of January,
20the first day of April, the first day of July or the first day of October. A certified copy
21of that ordinance shall be delivered to the secretary of revenue at least 120 days prior
22to its effective date. The repeal of any such ordinance shall be effective on December
2331. A certified copy of a repeal ordinance shall be delivered to the secretary of
24revenue at least 120 days before the effective date of the repeal.".
AB75-ASA1-AA122,56,2
1207. Page 1021, line 15: delete the material beginning with ", or 1.0" and
2ending with "(2) (a)," on line 16.
AB75-ASA1-AA122,56,4 3208. Page 1022, line 18: delete "rate of 0.5%" and substitute "rate of 0.5%
4rates under s. 77.70".
AB75-ASA1-AA122,56,6 5209. Page 1023, line 6: delete "rate of 0.5 percent" and substitute "rates under
6s. 77.70".
AB75-ASA1-AA122,56,8 7210. Page 1023, line 16: delete "rate of 0.5%" and substitute "rate of 0.5%
8rates under s. 77.70".
AB75-ASA1-AA122,56,10 9211. Page 1024, line 7: delete "rate of 0.5 percent" and substitute "rates under
10s. 77.70".
AB75-ASA1-AA122,56,12 11212. Page 1025, line 1: delete "rate of 0.5%" and substitute "rate of 0.5% rates
12under s. 77.70
".
AB75-ASA1-AA122,56,14 13213. Page 1025, line 15: delete "rate of 0.5 percent" and substitute "rates
14under s. 77.70".
AB75-ASA1-AA122,56,16 15214. Page 1026, line 2: delete "rate of 0.5 percent" and substitute " rate of 0.5
16percent
rates under s. 77.70".
AB75-ASA1-AA122,56,18 17215. Page 1026, line 16: delete "rate of 0.5 percent" and substitute "rates
18under s. 77.70".
AB75-ASA1-AA122,56,20 19216. Page 1036, line 19: delete "REGIONAL TRANSIT KRM" and substitute
20"SOUTHEASTERN REGIONAL TRANSIT".
AB75-ASA1-AA122,56,22 21217. Page 1036, line 23: delete " A regional transit The KRM" and substitute
22" A The southeastern regional transit".
AB75-ASA1-AA122,56,23 23218. Page 1036, line 24: delete "$16" and substitute " $18".
AB75-ASA1-AA122,57,2
1219. Page 1037, line 7: delete the material beginning with "regional" and
2ending with "KRM" on line 8 and substitute " southeastern regional transit".
AB75-ASA1-AA122,57,4 3220. Page 1037, line 13: on lines 13 and 20, delete "KRM" and substitute
4"southeastern regional transit".
AB75-ASA1-AA122,57,6 5221. Page 1038, line 1: on lines 1, 8, 9, 17 and 18, delete "KRM" and substitute
6"southeastern regional transit".
AB75-ASA1-AA122,57,8 7222. Page 1039, line 2: delete "PROFITS TAX" and substitute
8"ASSESSMENT".
Loading...
Loading...