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:
AB75-SSA1-CA1,119,1211
71.54
(2) (b) 3.
In Subject to sub. (2m), in calendar year 1990 or any subsequent
12calendar year, $1,450.".
AB75-SSA1-CA1,120,5
4"(h)
Exceptions. This subsection does not apply to a financial institution that
5has assets of less than $5,000,000.".
AB75-SSA1-CA1,120,118
74.09
(3) (gd) For Milwaukee County, if it imposes a sales and use tax under
9s. 77.70 (2), indicate the amount of the reduction in property taxes associated with
10the requirement under s. 77.70 (2) to remove transit expenditures from the property
11tax levy.".
AB75-SSA1-CA1,121,1121
77.02
(1) Petition. The owner of an entire quarter quarter section, fractional
22lot or government lot as determined by U.S. government survey plat, excluding
23public roads and railroad rights-of-way that may have been sold, may file with the
1department of natural resources a petition stating that the owner believes the lands
2therein described are more useful for growing timber and other forest crops than for
3any other purpose, that the owner intends to practice forestry thereon, that all
4persons holding encumbrances thereon have joined in the petition and requesting
5that such lands be approved as "Forest Croplands" under this subchapter. Whenever
6any such land is encumbered by a mortgage or other indenture securing any issue
7of bonds or notes, the trustee named in such mortgage or indenture or any
8amendment thereto may join in such petition, and such action shall for the purpose
9of this section be deemed the action of all holders of such bonds or notes.
Land for
10which a petition is submitted under sub. (4) is exempt from the size requirements
11specified under this subsection.
AB75-SSA1-CA1,121,2513
77.02
(3) Decision, copies. (a) After receiving all the evidence offered at any
14hearing held on the petition and after making such independent investigation as it
15sees fit the department shall make its findings of fact and make and enter an order
16accordingly. If it finds that the facts give reasonable assurance that a stand of
17merchantable timber will be developed on such descriptions within a reasonable
18time, and that such descriptions are then held permanently for the growing of timber
19under sound forestry practices, rather than for agricultural, mineral, shoreland
20development of navigable waters, recreational, residential or other purposes, and
21that all persons holding encumbrances against such descriptions have in writing
22agreed to the petition, the order entered shall grant the request of the petitioner on
23condition that all unpaid taxes against said descriptions be paid within 30 days
24thereafter; otherwise the department of natural resources shall deny the request of
25the petitioner.
AB75-SSA1-CA1,122,7
1(b) If the request of
the
a petitioner is granted
under par. (a) or sub. (4), a copy
2of such order shall be filed with the department of revenue, the supervisor of
3equalization and the clerk of each town, and the order shall be recorded with the
4register of deeds of each county, in which any of the lands affected by the order are
5located. The register of deeds shall record the entry, transfer or withdrawal of all
6forest croplands in a suitable manner on the county records. The register of deeds
7may collect recording fees under s. 59.43 (2) from the owner.
Any
AB75-SSA1-CA1,122,12
8(c) Except as provided in sub. (4) (b), any order of the department relating to the
9entry of forest croplands issued on or before November 20 of any year shall take effect
10on January 1 of the following calendar year, but all orders issued after November 20
11shall take effect on January 1 of the calendar year following the calendar year in
12which orders issued on or before November 20 would have been effective.
AB75-SSA1-CA1,122,1814
77.02
(4) Exemption for certain smaller parcels. (a) A landowner of a parcel
15that is less than a quarter quarter section in size may petition the department of
16natural resources to allow the land to be entered as forest croplands under this
17section. The department shall grant the petition and issue an order entering the land
18as forest croplands if all of the following apply:
