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.
AB75-SSA1,952,1312 4. "Established farmer" means a person who meets the conditions specified in
13s. 93.53 (3).
AB75-SSA1,952,1514 5. "Farming" has the meaning given in section 464 (e) (1) of the Internal
15Revenue Code.
AB75-SSA1,952,1816 6. "Lease amount" is the amount of the cash payment paid by a beginning
17farmer to an established farmer each year for leasing the established farmer's
18agricultural assets.
AB75-SSA1,953,219 (b) Filing claims. For taxable years beginning after December 31, 2010, and
20subject to the limitations provided in this subsection, a claimant may claim as a
21credit against the tax imposed under s. 71.43 an amount equal to 15 percent of the
22lease amount received by the claimant in the taxable year. If the allowable amount
23of the claim exceeds the taxes otherwise due on the claimant's income, the amount
24of the claim not used as an offset against those taxes shall be certified by the
25department of revenue to the department of administration for payment to the

1claimant by check, share draft, or other draft from the appropriation under s. 20.835
2(2) (en).
AB75-SSA1,953,53 (c) Limitations. 1. A claimant may only claim the credit under this subsection
4for the first 3 years of any lease of the claimant's agricultural assets to a beginning
5farmer.
AB75-SSA1,953,76 2. Along with a claimant's income tax return, a claimant shall submit to the
7department a certificate of eligibility provided under s. 93.53 (5) (c).
AB75-SSA1,953,158 3. Partnerships, limited liability companies, and tax-option corporations may
9not claim the credit under this subsection, but the eligibility for, and the amount of,
10the credit are based on the amounts received by the entities under par. (b). A
11partnership, limited liability company, or tax-option corporation shall compute the
12amount of credit that each of its partners, members, or shareholders may claim and
13shall provide that information to each of them. Partners, members of limited liability
14companies, and shareholders of tax-option corporations may claim the credit in
15proportion to their ownership interests.
AB75-SSA1,953,1716 (d) Administration. Subsection (4) (e), (g), and (h), as it applies to the credit
17under that sub. (4), applies to the credit under this subsection.
AB75-SSA1, s. 1734 18Section 1734. 71.49 (1) (db) of the statutes is created to read:
AB75-SSA1,953,1919 71.49 (1) (db) Super research and development credit under s. 71.47 (4m).
AB75-SSA1, s. 1740d 20Section 1740d. 71.49 (1) (epr) of the statutes is repealed.
AB75-SSA1, s. 1740e 21Section 1740e. 71.49 (1) (eps) of the statutes is repealed.
AB75-SSA1, s. 1741b 22Section 1741b. 71.49 (1) (f) of the statutes, as affected by 2009 Wisconsin Act
232
, is amended to read:
AB75-SSA1,954,624 71.49 (1) (f) The total of farmers' drought property tax credit under s. 71.47
25(1fd),
farmland preservation credit under subch. IX, farmland tax relief credit under

1s. 71.47 (2m), dairy manufacturing facility investment credit under s. 71.47 (3p), jobs
2credit under s. 71.47 (3q),
meat processing facility investment credit under s. 71.47
3(3r), enterprise zone jobs credit under s. 71.47 (3w), film production services credit
4under s. 71.47 (5f) (b) 2., film production company investment credit under s. 71.47
5(5h), beginning farmer and farm asset owner tax credit under s. 71.47 (8r)
, and
6estimated tax payments under s. 71.48.
AB75-SSA1, s. 1741s 7Section 1741s. 71.52 (5) of the statutes is amended to read:
AB75-SSA1,954,128 71.52 (5) "Household income" means all income received by all persons of a
9household in a calendar year while members of the household, less $250 $500 for
10each of the claimant's dependents, as defined in section 152 of the internal revenue
11code, who have the same principal abode as the claimant for more than 6 months
12during the year to which the claim relates.
AB75-SSA1, s. 1742 13Section 1742. 71.54 (2m) of the statutes is created to read:
AB75-SSA1,955,414 71.54 (2m) Indexing for inflation; 2010 and thereafter. (a) For calendar years
15beginning after December 31, 2009, the dollar amount for the maximum household
16income under sub. (1) (f) 3. shall be increased each year by a percentage equal to the
17percentage change between the U.S. consumer price index for all urban consumers,
18U.S. city average, for the 12-month average of the U.S. consumer price index for the
19month of August of the year before the previous year through the month of July of
20the previous year and the U.S. consumer price index for all urban consumers, U.S.
21city average, for the 12-month average of the U.S. consumer price index for August
222007 through July 2008, as determined by the federal department of labor, except
23that the adjustment may occur only if the percentage is a positive number. The
24amount that is revised under this paragraph shall be rounded to the nearest multiple
25of $10 if the revised amount is not a multiple of $10 or, if the revised amount is a

1multiple of $5, such an amount shall be increased to the next higher multiple of $10.
2The department of revenue shall annually adjust the changes in dollar amounts
3required under this paragraph and incorporate the changes into the income tax
4forms and instructions.
AB75-SSA1,955,105 (b) The department of revenue shall annually adjust the slope under sub. (1)
6(f) 2. such that, as a claimant's income increases from the threshold income under
7sub. (1) (f) 1. and 2., to an amount that exceeds the maximum household income as
8calculated under par. (a), the credit that may be claimed is reduced to $0 and the
9department of revenue shall incorporate the changes into the income tax forms and
10instructions.
AB75-SSA1, s. 1743 11Section 1743. 71.57 of the statutes is amended to read:
AB75-SSA1,955,15 1271.57 Purpose. The purpose of this subchapter ss. 71.58 to 71.61 is to provide
13credit to owners of farmland which is subject to agricultural use restrictions, through
14a system of income or franchise tax credits and refunds and appropriations from the
15general fund.
AB75-SSA1, s. 1744 16Section 1744. 71.58 (intro.) of the statutes is amended to read:
AB75-SSA1,955,17 1771.58 Definitions. (intro.) In this subchapter ss. 71.57 to 71.61:
AB75-SSA1, s. 1745 18Section 1745. 71.58 (1) (intro.) of the statutes is amended to read:
AB75-SSA1,955,2119 71.58 (1) (intro.) "Claimant" means an owner of farmland, as defined in s. 91.01
20(9), 2007 stats., of farmland, domiciled in this state during the entire year for which
21a credit under this subchapter ss. 71.57 to 71.61 is claimed, except as follows:
AB75-SSA1, s. 1746 22Section 1746. 71.58 (1) (b) of the statutes is amended to read:
AB75-SSA1,956,223 71.58 (1) (b) If any person in a household has claimed or will claim credit under
24subch. VIII, all persons from that household are ineligible to claim any credit under

1this subchapter ss. 71.57 to 71.61 for the year to which the credit under subch. VIII
2pertained.
AB75-SSA1, s. 1747 3Section 1747. 71.58 (1) (d) of the statutes is amended to read:
AB75-SSA1,956,104 71.58 (1) (d) For purposes of filing a claim under this subchapter ss. 71.57 to
571.61
, the personal representative of an estate and the trustee of a trust shall be
6deemed owners of farmland. "Claimant" does not include the estate of a person who
7is a nonresident of this state on the person's date of death, a trust created by a
8nonresident person, a trust which receives Wisconsin real property from a
9nonresident person or a trust in which a nonresident settlor retains a beneficial
10interest.
AB75-SSA1, s. 1748 11Section 1748. 71.58 (1) (e) of the statutes is amended to read:
AB75-SSA1,956,1412 71.58 (1) (e) For purposes of filing a claim under this subchapter ss. 71.57 to
1371.61
, when land is subject to a land contract, the claimant shall be the vendee under
14the contract.
AB75-SSA1, s. 1749 15Section 1749. 71.58 (1) (f) of the statutes is amended to read:
AB75-SSA1,956,1816 71.58 (1) (f) For purposes of filing a claim under this subchapter ss. 71.57 to
1771.61
, when a guardian has been appointed in this state for a ward who owns the
18farmland, the claimant shall be the guardian on behalf of the ward.
AB75-SSA1, s. 1750 19Section 1750. 71.58 (3) of the statutes is amended to read:
AB75-SSA1,957,320 71.58 (3) "Farmland" means 35 or more acres of real property in this state
21owned by the claimant or any member of the claimant's household during the taxable
22year for which a credit under this subchapter ss. 71.57 to 71.61 is claimed if the
23farmland, during that year, produced not less than $6,000 in gross farm profits
24resulting from the farmland's agricultural use, as defined in s. 91.01 (1), 2007 stats.,
25or if the farmland, during that year and the 2 years immediately preceding that year,

1produced not less than $18,000 in such profits, or if at least 35 acres of the farmland,
2during all or part of that year, was enrolled in the conservation reserve program
3under 16 USC 3831 to 3836.
AB75-SSA1, s. 1751 4Section 1751. 71.58 (4) of the statutes is amended to read:
AB75-SSA1,957,105 71.58 (4) "Gross farm profits" means gross receipts, excluding rent, from
6agricultural use, as defined in s. 91.01 (1), 2007 stats., including the fair market
7value at the time of disposition of payments in kind for placing land in federal
8programs or payments from the federal dairy termination program under 7 USC
91446
(d), less the cost or other basis of livestock or other items purchased for resale
10which are sold or otherwise disposed of during the taxable year.
AB75-SSA1, s. 1752 11Section 1752. 71.58 (8) of the statutes is amended to read:
AB75-SSA1,958,912 71.58 (8) "Property taxes accrued" means property taxes, exclusive of special
13assessments, delinquent interest and charges for service, levied on the farmland and
14improvements owned by the claimant or any member of the claimant's household in
15any calendar year under ch. 70, less the tax credit, if any, afforded in respect of the
16property by s. 79.10. "Property taxes accrued" shall not exceed $6,000. If farmland
17is owned by a tax-option corporation, a limited liability company or by 2 or more
18persons or entities as joint tenants, tenants in common or partners or is marital
19property or survivorship marital property and one or more such persons, entities or
20owners is not a member of the claimant's household, "property taxes accrued" is that
21part of property taxes levied on the farmland, reduced by the tax credit under s.
2279.10, that reflects the ownership percentage of the claimant and the claimant's
23household. For purposes of this subsection, property taxes are "levied" when the tax
24roll is delivered to the local treasurer for collection. If farmland is sold during the
25calendar year of the levy the "property taxes accrued" for the seller is the amount of

1the tax levy, reduced by the tax credit under s. 79.10, prorated to each in the closing
2agreement pertaining to the sale of the farmland, except that if the seller does not
3reimburse the buyer for any part of those property taxes there are no "property taxes
4accrued" for the seller, and the "property taxes accrued" for the buyer is the property
5taxes levied on the farmland, reduced by the tax credit under s. 79.10, minus, if the
6seller reimburses the buyer for part of the property taxes, the amount prorated to the
7seller in the closing agreement. With the claim for credit under this subchapter ss.
871.57 to 71.61
, the seller shall submit a copy of the closing agreement and the buyer
9shall submit a copy of the closing agreement and a copy of the property tax bill.
AB75-SSA1, s. 1753 10Section 1753. 71.59 (1) (a) of the statutes is amended to read:
AB75-SSA1,958,1911 71.59 (1) (a) Subject to the limitations provided in this subchapter ss. 71.57 to
1271.61
and s. 71.80 (3) and (3m), a claimant may claim as a credit against Wisconsin
13income or franchise taxes otherwise due, the amount derived under s. 71.60. If the
14allowable amount of claim exceeds the income or franchise taxes otherwise due on
15or measured by the claimant's income or if there are no Wisconsin income or franchise
16taxes due on or measured by the claimant's income, the amount of the claim not used
17as an offset against income or franchise taxes shall be certified to the department of
18administration for payment to the claimant by check, share draft or other draft
19drawn on the general fund.
AB75-SSA1, s. 1754 20Section 1754. 71.59 (1) (b) (intro.) of the statutes is amended to read:
AB75-SSA1,958,2321 71.59 (1) (b) (intro.) Every claimant under this subchapter ss. 71.57 to 71.61
22shall supply, at the request of the department, in support of the claim, all of the
23following:
AB75-SSA1, s. 1755 24Section 1755. 71.59 (1) (b) 4. of the statutes is amended to read:
AB75-SSA1,959,3
171.59 (1) (b) 4. Certification by the claimant that each county land conservation
2committee with jurisdiction over the farmland has been notified that the claimant
3intends to submit a claim under this subchapter ss. 71.57 to 71.61.
AB75-SSA1, s. 1756 4Section 1756. 71.59 (1) (c) of the statutes is amended to read:
AB75-SSA1,959,115 71.59 (1) (c) A farmland preservation agreement submitted under par. (b) 3.
6shall contain provisions specified under s. 91.13 (8), 2007 stats., including either a
7provision requiring farming operations to be conducted in substantial accordance
8with a soil and water conservation plan prepared under s. 92.104, 2007 stats., or a
9provision requiring farming operations to be conducted in compliance with
10reasonable soil and water conservation standards established under s. 92.105, 2007
11stats
.
AB75-SSA1, s. 1757 12Section 1757. 71.59 (1) (d) 1. of the statutes is amended to read:
AB75-SSA1,959,1513 71.59 (1) (d) 1. That the lands are within the boundaries of an agricultural
14zoning district which is part of an adopted ordinance meeting the standards of subch.
15V of ch. 91, 2007 stats., and certified under s. 91.06, 2007 stats.
AB75-SSA1, s. 1758 16Section 1758. 71.59 (1) (d) 5. of the statutes is amended to read:
AB75-SSA1,959,2017 71.59 (1) (d) 5. That soil and water conservation standards applicable to the
18land are established and approved as required under s. 92.105 (1) to (3), 2007 stats.,
19and that no notice of noncompliance is in effect under s. 92.105 (5) , 2007 stats., with
20respect to the claimant at the time the certificate is issued.
AB75-SSA1, s. 1759 21Section 1759. 71.59 (2) (intro.) of the statutes is amended to read:
AB75-SSA1,959,2322 71.59 (2) Ineligible claims. (intro.) No credit shall be allowed under this
23subchapter
ss. 71.57 to 71.61:
AB75-SSA1, s. 1760 24Section 1760. 71.59 (2) (b) of the statutes is amended to read:
AB75-SSA1,960,3
171.59 (2) (b) If a notice of noncompliance with an applicable soil and water
2conservation plan under s. 92.104, 2007 stats., is in effect with respect to the
3claimant at the time the claim is filed.
AB75-SSA1, s. 1761 4Section 1761. 71.59 (2) (c) of the statutes is amended to read:
AB75-SSA1,960,75 71.59 (2) (c) If a notice of noncompliance with applicable soil and water
6conservation standards under s. 92.105, 2007 stats., is in effect with respect to the
7claimant at the time the claim is filed.
AB75-SSA1, s. 1762 8Section 1762. 71.59 (2) (d) of the statutes is amended to read:
AB75-SSA1,960,129 71.59 (2) (d) For property taxes accrued on farmland zoned for exclusive
10agricultural use under an ordinance certified under subch. V of ch. 91, 2007 stats.,
11which is granted a special exception or conditional use permit for a use which is not
12an agricultural use, as defined in s. 91.01 (1), 2007 stats.
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