AB75-SSA1-CA1,111,113
71.255
(6) (a) Except as provided in
par. pars. (b)
and (c), no tax credit,
4Wisconsin net business loss carry-forward, or other post-apportionment deduction
5earned by one member of the combined group, but not fully used by or allowed to that
6member, may be used in whole or in part by another member of the combined group
7or applied in whole or in part against the total income of the combined group. A
8member of a combined group may use a carry-forward of a credit, Wisconsin net
9business loss carry-forward, or other post-apportionment deduction otherwise
10allowable under s. 71.26 or 71.45, that was incurred by that same member in a
11taxable year beginning before
March 6 January 1, 2009.".
AB75-SSA1-CA1,111,2014
71.255
(6) (c) 1. Subject to the limitations provided under s. 71.26 (3) (n), for
15each taxable year that a corporation that is a member of a combined group has an
16unused credit or credit carry-forward under s. 71.28 (4) or (5) or 71.47 (4) or (5), the
17corporation may, after using that credit or credit carry-forward to offset its own tax
18liability for the taxable year, use that credit or credit carry-forward to offset the tax
19liability of all other members of the combined group on a proportionate basis, to the
20extent such tax liability is attributable to the unitary business.
AB75-SSA1-CA1,111,2321
2. Unless otherwise provided by the department by rule, if the corporation may
22no longer be included in the combined group, as determined by this section, the
23corporation's unused credits shall be available only to that corporation.".
AB75-SSA1-CA1,113,1913
71.28
(3h) (b)
Filing claims. Subject to the limitations provided in this
14subsection, for taxable years beginning after December 31,
2009 2011, and before
15January 1,
2013 2015, for a claimant who produces at least 2,500,000 gallons of
16biodiesel fuel in this state in the taxable year, a claimant may claim as a credit
17against the tax imposed under s. 71.23, up to the amount of the tax, an amount that
18is equal to the number of gallons of biodiesel fuel produced by the claimant in this
19state in the taxable year multiplied by 10 cents.".
AB75-SSA1-CA1,114,3
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-SSA1-CA1,114,7
4507. 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-SSA1-CA1,114,2011
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-SSA1-CA1,115,1123
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-SSA1-CA1,115,1813
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-SSA1-CA1,115,2220
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-SSA1-CA1,117,521
71.47
(3h) (b)
Filing claims. Subject to the limitations provided in this
22subsection, for taxable years beginning after December 31,
2009 2011, and before
1January 1,
2013 2015, for a claimant who produces at least 2,500,000 gallons of
2biodiesel fuel in this state in the taxable year, a claimant may claim as a credit
3against the tax imposed under s. 71.43, up to the amount of the tax, an amount that
4is equal to the number of gallons of biodiesel fuel produced by the claimant in this
5state in the taxable year multiplied by 10 cents.".
AB75-SSA1-CA1,117,10
8"3. The maximum amount of credits that may be awarded under this subsection
9and ss. 71.07 (3q) and 71.28 (3q) for the period beginning on January 1, 2010, and
10ending on June 30, 2013, is $14,500,000.".
AB75-SSA1-CA1,117,14
11530. Page 941, line 21: after "(bb)" insert ", except that the amounts certified
12under this subdivision for taxable years beginning after December 31, 2009, and
13before January 1, 2012, shall be paid in taxable years beginning after December 31,
142011".
AB75-SSA1-CA1,118,318
71.47
(3w) (bm) 1. In addition to the credits under par. (b) and
subd. subds. 2.
19and 3., and subject to the limitations provided in this subsection and s. 560.799, a
20claimant may claim as a credit against the tax imposed under s. 71.43 an amount
21equal to a percentage, as determined by the department of commerce, not to exceed
22100 percent, of the amount the claimant paid in the taxable year to upgrade or
23improve the job-related skills of any of the claimant's full-time employees, to train
24any of the claimant's full-time employees on the use of job-related new technologies,
1or to provide job-related training to any full-time employee whose employment with
2the claimant represents the employee's first full-time job. This subdivision does not
3apply to employees who do not work in an enterprise zone.
AB75-SSA1-CA1,118,186
71.47
(3w) (bm) 2. In addition to the credits under par. (b) and
subd. subds. 1.
7and 3., and subject to the limitations provided in this subsection and s. 560.799, a
8claimant may claim as a credit against the tax imposed under s. 71.43 an amount
9equal to the percentage, as determined by the department of commerce under s.
10560.799, not to exceed 7 percent, of the claimant's zone payroll paid in the taxable
11year to all of the claimant's full-time employees whose annual wages are greater
12than $20,000 in a tier I county or municipality, not including the wages paid to the
13employees determined under par. (b) 1., or greater than $30,000 in a tier II county
14or municipality, not including the wages paid to the employees determined under
15par. (b) 1., and who the claimant employed in the enterprise zone in the taxable year,
16if the total number of such employees is equal to or greater than the total number
17of such employees in the base year. A claimant may claim a credit under this
18subdivision for no more than 5 consecutive taxable years.
AB75-SSA1-CA1,118,2520
71.47
(3w) (bm) 3. In addition to the credits under par. (b) and subds. 1. and
212., and subject to the limitations provided in this subsection and s. 560.799, for
22taxable years beginning after December 31, 2008, a claimant may claim as a credit
23against the tax imposed under s. 71.43 up to 10 percent of the claimant's significant
24capital expenditures, as determined by the department of commerce under s.
25560.799 (5m).
AB75-SSA1-CA1,119,42
71.47
(3w) (c) 3. No credit may be allowed under this subsection unless the
3claimant includes with the claimant's return a copy of the claimant's certification for
4tax benefits under s. 560.799 (5)
or (5m).".
AB75-SSA1-CA1,119,6
6"
Section 1741w. 71.54 (1) (f) (intro.) of the statutes is amended to read:
AB75-SSA1-CA1,119,97
71.54
(1) (f)
2001 and thereafter. (intro.)
The Subject to sub. (2m), the amount
8of any claim filed in 2001 and thereafter and based on property taxes accrued or rent
9constituting property taxes accrued during the previous year is limited as follows:
