AB75-SSA1, s. 1709 10Section 1709. 71.47 (3) (a) 1. of the statutes is amended to read:
AB75-SSA1,940,1211 71.47 (3) (a) 1. "Manufacturing" has the meaning given in s. 77.54 (6m), 2007
12stats
.
AB75-SSA1, s. 1720 13Section 1720. 71.47 (3q) of the statutes is created to read:
AB75-SSA1,940,1414 71.47 (3q) Jobs tax credit. (a) Definitions. In this subsection:
AB75-SSA1,940,1615 1. "Claimant" means a person certified to receive tax benefits under s. 560.2055
16(2).
AB75-SSA1,940,1817 2. "Eligible employee" means an eligible employee under s. 560.2055 (1) (b) who
18satisfies the wage requirements under s. 560.2055 (3) (a) or (b).
AB75-SSA1,940,2119 (b) Filing claims. Subject to the limitations provided in this subsection and s.
20560.2055, for taxable years beginning after December 31, 2011, a claimant may claim
21as a credit against the taxes imposed under s. 71.43 any of the following:
AB75-SSA1,940,2422 1. The amount of wages that the claimant paid to an eligible employee in the
23taxable year, not to exceed 10 percent of such wages, as determined by the
24department of commerce under s. 560.2055.
AB75-SSA1,941,3
12. The amount of the costs incurred by the claimant in the taxable year, as
2determined under s. 560.2055, to undertake the training activities described under
3s. 560.2055 (3) (c).
AB75-SSA1,941,114 (c) Limitations. 1. Partnerships, limited liability companies, and tax-option
5corporations may not claim the credit under this subsection, but the eligibility for,
6and the amount of, the credit are based on their payment of amounts under par. (b).
7A partnership, limited liability company, or tax-option corporation shall compute
8the amount of credit that each of its partners, members, or shareholders may claim
9and shall provide that information to each of them. Partners, members of limited
10liability companies, and shareholders of tax-option corporations may claim the
11credit in proportion to their ownership interests.
AB75-SSA1,941,1412 2. No credit may be allowed under this subsection unless the claimant includes
13with the claimant's return a copy of the claimant's certification for tax benefits under
14s. 560.2055 (2).
AB75-SSA1,941,1615 (d) Administration. 1. Section 71.28 (4) (e), (g), and (h), as it applies to the
16credit under s. 71.28 (4), applies to the credit under this subsection.
AB75-SSA1,941,2117 2. If the allowable amount of the claim under par. (b) exceeds the tax otherwise
18due under s. 71.43, the amount of the claim not used to offset the tax due shall be
19certified by the department of revenue to the department of administration for
20payment by check, share draft, or other draft drawn from the appropriation account
21under s. 20.835 (2) (bb).
AB75-SSA1, s. 1722 22Section 1722. 71.47 (4m) of the statutes is created to read:
AB75-SSA1,942,323 71.47 (4m) Super research and development credit. (a) Definition. In this
24subsection, "qualified research expenses" means qualified research expenses as
25defined in section 41 of the Internal Revenue Code, except that "qualified research

1expenses" includes only expenses incurred by the claimant for research conducted
2in this state for the taxable year and except that "qualified research expenses" do not
3include compensation used in computing the credits under subs. (1dj) and (1dx).
AB75-SSA1,942,84 (b) Credit. Subject to the limitations provided under this subsection, for
5taxable years beginning on or after January 1, 2011, a corporation may claim as a
6credit against the tax imposed under s. 71.43, up to the amount of those taxes, an
7amount equal to the amount of qualified research expenses paid or incurred by the
8corporation in the taxable year that exceeds the amount calculated as follows:
AB75-SSA1,942,119 1. Determine the average amount of the qualified research expenses paid or
10incurred by the corporation in the 3 taxable years immediately preceding the taxable
11year for which a credit is claimed under this subsection.
AB75-SSA1,942,1212 2. Multiply the amount determined under subd. 1. by 1.25.
AB75-SSA1,942,1413 (c) Limitations. Section 71.28 (4) (b) to (d) and (i), as it applies to the credit
14under s. 71.28 (4), applies to the credit under this subsection.
AB75-SSA1,942,1615 (d) Administration. 1. Section 71.28 (4) (e), (g), and (h), as it applies to the
16credit under s. 71.28 (4), applies to the credit under this subsection.
AB75-SSA1,942,2217 2. If a credit computed under this subsection is not entirely offset against
18Wisconsin income or franchise taxes otherwise due, the unused balance may be
19carried forward and credited against Wisconsin income or franchise taxes otherwise
20due for the following 5 taxable years to the extent not offset by these taxes otherwise
21due in all intervening years between the year in which the expense was incurred and
22the year in which the carry-forward credit is claimed.
AB75-SSA1, s. 1725 23Section 1725. 71.47 (5b) (d) 3. of the statutes is created to read:
AB75-SSA1,943,324 71.47 (5b) (d) 3. For calendar years beginning after December 31, 2007, if an
25investment for which a claimant claims a credit under par. (b) is held by the claimant

1for less than 3 years, the claimant shall pay to the department, in the manner
2prescribed by the department, the amount of the credit that the claimant received
3related to the investment.
AB75-SSA1, s. 1725w 4Section 1725w. 71.47 (5f) of the statutes is repealed and recreated to read:
AB75-SSA1,943,55 71.47 (5f) Film production services credit. (a) Definitions. In this subsection:
AB75-SSA1,943,166 1. "Accredited production" means a film, video, broadcast advertisement, or
7television production, as approved by the department of commerce, for which the
8aggregate salary and wages included in the cost of the production for the period
9ending 12 months after the month in which the principal filming or taping of the
10production begins exceeds $100,000 for a production that is 30 minutes or longer or
11$50,000 for a production that is less than 30 minutes. "Accredited production" also
12means an electronic game, as approved by the department of commerce, for which
13the aggregate salary and wages included in the cost of the production for the period
14ending 36 months after the month in which the principal programming, filming, or
15taping of the production begins exceeds $100,000. "Accredited production" does not
16include any of the following, regardless of the production costs:
AB75-SSA1,943,1817 a. News, current events, or public programming or a program that includes
18weather or market reports.
AB75-SSA1,943,1919 b. A talk show.
AB75-SSA1,943,2020 c. A production with respect to a questionnaire or contest.
AB75-SSA1,943,2121 d. A sports event or sports activity.
AB75-SSA1,943,2222 e. A gala presentation or awards show.
AB75-SSA1,943,2323 f. A finished production that solicits funds.
AB75-SSA1,944,3
1g. A production for which the production company is required under 18 USC
22257
to maintain records with respect to a performer portrayed in a single media or
3multimedia program.
AB75-SSA1,944,54 h. A production produced primarily for industrial, corporate, or institutional
5purposes.
AB75-SSA1,944,66 2. "Claimant" means a person who files a claim under this subsection.
AB75-SSA1,944,157 3. "Production expenditures" means any expenditures that are incurred in this
8state and directly used to produce an accredited production, including expenditures
9for set construction and operation, wardrobes, make-up, clothing accessories,
10photography, sound recording, sound synchronization, sound mixing, lighting,
11editing, film processing, film transferring, special effects, visual effects, renting or
12leasing facilities or equipment, renting or leasing motor vehicles, food, lodging, and
13any other similar expenditure as determined by the department of commerce.
14"Production expenditures" do not include salary, wages, or labor-related contract
15payments.
AB75-SSA1,944,1816 (b) Filing claims. Subject to the limitations provided in this subsection, for
17taxable years beginning after December 31, 2008, a claimant may claim as a credit
18against the tax imposed under s. 71.43 any of the following amounts:
AB75-SSA1,945,319 1. An amount equal to 25 percent of the salary, wages, or labor-related contract
20payments paid by the claimant in the taxable year to individuals, including actors,
21who were residents of this state at the time that they were paid and who worked on
22an accredited production in this state, not including the salary, wages, or contract
23payments paid to any individual who was paid more than $250,000. A claimant may
24claim an additional amount equal to 3 percent of any salary, wages, or contract
25payments described in this subdivision if the individual who received the salary,

1wages, or contract payments was also living in an economically distressed area of this
2state, as determined by the department of commerce under s. 560.706 (2) (e), at the
3time that the individual was paid.
AB75-SSA1,945,104 2. An amount equal to 20 percent of the salary, wages, or labor-related contract
5payments paid by the claimant in the taxable year to individuals who were not
6residents of this state at the time that they were paid and who worked on an
7accredited production in this state, not including the salary, wages, or contract
8payments paid to any individual who was paid more than $250,000 or paid as
9above-the-line expenses to individuals such as nontechnical crew members,
10producers, writers, casting directors, and actors.
AB75-SSA1,945,1211 3. An amount equal to 25 percent of the production expenditures paid by the
12claimant in the taxable year to produce an accredited production.
AB75-SSA1,945,1513 (c) Limitations. 1. A claimant may not claim a credit under this subsection if
14less than 35 percent of the total budget for the accredited production is spent in this
15state.
AB75-SSA1,945,1916 2. The total amount of the credits that a claimant may claim under par. (b) 2.
17in a taxable year shall not exceed an amount equal to the first $20,000 of salary,
18wages, or labor-related contract payments paid to each individual described in par.
19(b) 2. in the taxable year.
AB75-SSA1,945,2220 3. No credit may be claimed under par. (b) 3. for the purchase of tangible
21personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) the sale
22of which is not sourced to this state, as provided under s. 77.522.
AB75-SSA1,945,2423 4. The maximum amount of all credits that a claimant may claim under this
24subsection for each accredited production is $10,000,000.
AB75-SSA1,946,5
15. The maximum amount of the credits that may be claimed under this
2subsection and sub. (5h) and ss. 71.07 (5f) and (5h) and 71.28 (5f) and (5h) in fiscal
3year 2009-10 is $1,500,000. The maximum amount of the credits that may be
4claimed under this subsection and sub. (5h) and ss. 71.07 (5f) and (5h) and 71.28 (5f)
5and (5h) in fiscal year 2010-11 is $1,500,000.
AB75-SSA1,946,126 6. No credit may be allowed under this subsection unless the claimant files an
7application with the department of commerce, at the time and in the manner
8prescribed by the department of commerce, and the department of commerce
9approves the application. The claimant shall submit a fee with the application in an
10amount equal to 2 percent of the claimant's budgeted production expenditures or to
11$5,000, whichever is less. The claimant shall submit a copy of the approved
12application with the claimant's return.
AB75-SSA1,946,2013 7. Partnerships, limited liability companies, and tax-option corporations may
14not claim the credit under this subsection, but the eligibility for, and the amount of,
15the credit are based on their payment of amounts under par. (b). A partnership,
16limited liability company, or tax-option corporation shall compute the amount of
17credit that each of its partners, members, or shareholders may claim and shall
18provide that information to each of them. Partners, members of limited liability
19companies, and shareholders of tax-option corporations may claim the credit in
20proportion to their ownership interest.
AB75-SSA1,946,2221 (d) Administration. 1. Section 71.28 (4) (e), (g), and (h), as it applies to the
22credit under s. 71.28 (4), applies to the credits under this subsection.
AB75-SSA1,947,223 2. If the allowable amount of the claim under par. (b) exceeds the tax otherwise
24due under s. 71.43 or no tax is due under s. 71.43, the amount of the claim not used
25to offset the tax due shall be certified by the department of revenue to the department

1of administration for payment by check, share draft, or other draft drawn from the
2appropriation account under s. 20.835 (2) (bm).
AB75-SSA1, s. 1726x 3Section 1726x. 71.47 (5h) (a) 2. of the statutes is amended to read:
AB75-SSA1,947,74 71.47 (5h) (a) 2. "Film production company" means an entity that exclusively
5creates films, videos, electronic games, broadcast advertisement, or television
6productions, not including the productions described under s. 71.47
accredited
7productions, as defined in sub.
(5f) (a) 1. a. to h.
AB75-SSA1, s. 1726yb 8Section 1726yb. 71.47 (5h) (b) (intro.) of the statutes is amended to read:
AB75-SSA1,947,159 71.47 (5h) (b) Filing claims. (intro.) Subject to the limitations provided in this
10subsection, for taxable years beginning after December 31, 2007 2008, a claimant
11may claim as a credit against the tax imposed under s. 71.43, up to the amount of the
12taxes, for the first 3 taxable years that the claimant is doing business in this state
13as a film production company,
an amount that is equal to 15 percent of the following
14that the claimant paid in the taxable year to establish or operate a film production
15company in this state:
AB75-SSA1, s. 1726yc 16Section 1726yc. 71.47 (5h) (b) 1. of the statutes is amended to read:
AB75-SSA1,947,2017 71.47 (5h) (b) 1. The purchase price of depreciable, tangible personal property
18and items, property, and goods under s. 77.52 (1) (b), (c), and (d), if the sale of the
19tangible personal property, items, property, or goods is sourced to this state under s.
2077.522
.
AB75-SSA1, s. 1726yd 21Section 1726yd. 71.47 (5h) (c) 1. of the statutes is amended to read:
AB75-SSA1,948,222 71.47 (5h) (c) 1. A claimant may claim the credit under par. (b) 1., if the tangible
23personal property, or item, property, or good under s. 77.52 (1) (b), (c), or (d), is
24purchased after December 31, 2007 2008, and the tangible personal property, item,

1property, or good
is used for at least 50 percent of its use in the claimant's business
2as a film production company.
AB75-SSA1, s. 1726ye 3Section 1726ye. 71.47 (5h) (c) 2. of the statutes is amended to read:
AB75-SSA1,948,94 71.47 (5h) (c) 2. A claimant may claim the credit under par. (b) 2. for an amount
5expended to construct, rehabilitate, remodel, or repair real property, if the claimant
6began the physical work of construction, rehabilitation, remodeling, or repair, or any
7demolition or destruction in preparation for the physical work, after December 31,
82007 2008, and the completed project is placed in service after December 31, 2007
92008.
AB75-SSA1, s. 1726yf 10Section 1726yf. 71.47 (5h) (c) 3. of the statutes is amended to read:
AB75-SSA1,948,1411 71.47 (5h) (c) 3. A claimant may claim the credit under par. (b) 2. for an amount
12expended to acquire real property, if the property is not previously owned property
13and if the claimant acquires the property after December 31, 2007 2008, and the
14completed project is placed in service after December 31, 2007 2008.
AB75-SSA1, s. 1726yg 15Section 1726yg. 71.47 (5h) (c) 4. of the statutes is amended to read:
AB75-SSA1,948,2016 71.47 (5h) (c) 4. No claim may be allowed under this subsection unless the
17department of commerce certifies, in writing, that the credits claimed under this
18subsection are for expenses related to establishing or operating a film production
19company in this state and the claimant submits a copy of the certification with the
20claimant's return.
AB75-SSA1, s. 1726yh 21Section 1726yh. 71.47 (5h) (c) 4d. of the statutes is created to read:
AB75-SSA1,948,2422 71.47 (5h) (c) 4d. The maximum amount of all credits that a claimant may
23claim under this subsection for each project for which expenses are certified under
24subd. 4. is $10,000,000.
AB75-SSA1, s. 1726yj 25Section 1726yj. 71.47 (5h) (c) 4m. of the statutes is created to read:
AB75-SSA1,949,5
171.47 (5h) (c) 4m. The maximum amount of the credits that may be claimed
2under this subsection and sub. (5f) and ss. 71.07 (5f) and (5h) and 71.28 (5f) and (5h)
3in fiscal year 2009-10 is $1,500,000. The maximum amount of the credits that may
4be claimed under this subsection and sub. (5f) and ss. 71.07 (5f) and (5h) and 71.28
5(5f) and (5h) in fiscal year 2010-11 is $1,500,000.
AB75-SSA1, s. 1726yk 6Section 1726yk. 71.47 (5h) (d) of the statutes is renumbered 71.47 (5h) (d) 1.
7and amended to read:
AB75-SSA1,949,98 71.47 (5h) (d) 1. Section 71.28 (4) (e) to , (g), and (h), as it applies to the credit
9under s. 71.28 (4), applies to the credits under this subsection.
AB75-SSA1, s. 1726yL 10Section 1726yL. 71.47 (5h) (d) 2. of the statutes is created to read:
AB75-SSA1,949,1511 71.47 (5h) (d) 2. If the allowable amount of the claim under par. (b) exceeds
12the tax otherwise due under s. 71.43 or no tax is due under s. 71.43, the amount
13of the claim not used to offset the tax due shall be certified by the department of
14revenue to the department of administration for payment by check, share draft, or
15other draft drawn from the appropriation account under s. 20.835 (2) (bL).
AB75-SSA1, s. 1728 16Section 1728. 71.47 (5i) (b) of the statutes is amended to read:
AB75-SSA1,949,2317 71.47 (5i) (b) Filing claims. Subject to the limitations provided in this
18subsection, for taxable years beginning after December 31, 2009 2011, a claimant
19may claim as a credit against the taxes imposed under s. 71.43, up to the amount of
20those taxes, an amount equal to 50 percent of the amount the claimant paid in the
21taxable year for information technology hardware or software that is used to
22maintain medical records in electronic form, if the claimant is a health care provider,
23as defined in s. 146.81 (1) (a) to (p).
AB75-SSA1, s. 1728d 24Section 1728d. 71.47 (5k) (b) of the statutes is amended to read:
AB75-SSA1,950,6
171.47 (5k) (b) Filing claims. Subject to the limitations provided in this
2subsection, for taxable years beginning after July 1, 2009 2011, a claimant may claim
3as a credit against the tax imposed under s. 71.43, up to the amount of those taxes,
4an amount equal to 5 percent of the amount the claimant paid in the taxable year to
5a community rehabilitation program to perform work for the claimant's business,
6pursuant to a contract.
AB75-SSA1, s. 1729 7Section 1729 . 71.47 (6) (c) of the statutes is amended to read:
AB75-SSA1,950,138 71.47 (6) (c) No person may claim the credit under this subsection unless the
9claimant includes with the claimant's return evidence that the rehabilitation was
10approved recommended by the state historic preservation officer for approval by the
11secretary of the interior under 36 CFR 67.6 before the physical work of construction,
12or destruction in preparation for construction, began and that the rehabilitation was
13approved by the secretary of the interior under 36 CFR 67.6
.
AB75-SSA1, s. 1730 14Section 1730. 71.47 (6) (cm) of the statutes is created to read:
AB75-SSA1,950,1615 71.47 (6) (cm) Any credit claimed under this subsection for Wisconsin purposes
16shall be claimed at the same time as for federal purposes.
AB75-SSA1, s. 1731 17Section 1731. 71.47 (6) (f) of the statutes is amended to read:
AB75-SSA1,951,1718 71.47 (6) (f) A partnership, limited liability company , or tax-option corporation
19may not claim the credit under this subsection. The individual partners of a
20partnership
, members of a limited liability company, or shareholders in a tax-option
21corporation may claim the credit under this subsection based on eligible costs
22incurred by the partnership, limited liability company, or tax-option corporation, in
23proportion to the ownership interest of each partner, member or shareholder
. The
24partnership, limited liability company, or tax-option corporation shall calculate the
25amount of the credit which may be claimed by each partner, member, or shareholder

1and shall provide that information to the partner, member , or shareholder. For
2shareholders of a tax-option corporation, the credit may be allocated in proportion
3to the ownership interest of each shareholder. Credits computed by a partnership
4or limited liability company may be claimed in proportion to the ownership interests
5of the partners or members or allocated to partners or members as provided in a
6written agreement among the partners or members that is entered into no later than
7the last day of the taxable year of the partnership or limited liability company, for
8which the credit is claimed. For a partnership or limited liability company that
9places property in service after June 29, 2008, and before January 1, 2009, the credit
10attributable to such property may be allocated, at the election of the partnership or
11limited liability company, to partners or members for a taxable year of the
12partnership or limited liability company that ends after June 29, 2008, and before
13January 1, 2010. Any partner or member who claims the credit as provided under
14this paragraph shall attach a copy of the agreement, if applicable, to the tax return
15on which the credit is claimed. A person claiming the credit as provided under this
16paragraph is solely responsible for any tax liability arising from a dispute with the
17department of revenue related to claiming the credit.
AB75-SSA1, s. 1732 18Section 1732. 71.47 (6) (g) of the statutes is created to read:
AB75-SSA1,951,2219 71.47 (6) (g) 1. If a person who claims the credit under this subsection elects
20to claim the credit based on claiming amounts for expenditures as the expenditures
21are paid, rather than when the rehabilitation work is completed, the person shall file
22an election form with the department, in the manner prescribed by the department.
AB75-SSA1,952,223 2. Notwithstanding s. 71.77, the department may adjust or disallow the credit
24claimed under this subsection within 4 years after the date that the state historical
25society notifies the department that the expenditures for which the credit was

1claimed do not comply with the standards for certification promulgated under s.
244.02 (24).
AB75-SSA1, s. 1733 3Section 1733. 71.47 (8r) of the statutes is created to read:
AB75-SSA1,952,54 71.47 (8r) Beginning farmer and farm asset owner tax credit. (a) Definitions.
5In this subsection:
AB75-SSA1,952,76 1. "Agricultural assets" means machinery, equipment, facilities, or livestock
7that is used in farming.
AB75-SSA1,952,98 2. "Beginning farmer" means a person who meets the conditions specified in s.
993.53 (2).
AB75-SSA1,952,1110 3. "Claimant" means an established farmer who files a claim under this
11subsection.
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