AB220-ASA1, s. 2 3Section 2. 71.07 (8s) of the statutes is created to read:
AB220-ASA1,2,54 71.07 (8s) Workplace wellness program credit. (a) Definitions. In this
5subsection:
AB220-ASA1,2,66 1. "Claimant" means a person who files a claim under this subsection.
AB220-ASA1,2,117 2. "Health risk assessment" means a computer-based health-promotion tool
8consisting of a questionnaire; a biometric health screening to measure vital health
9statistics, including blood pressure, cholesterol, glucose, weight, and height; a
10formula for estimating health risks; an advice database; and a means to generate
11reports.
AB220-ASA1,2,1212 3. "Small business" means a business that has 50 or fewer employees.
AB220-ASA1,2,1513 4. "Workplace wellness program" means a health or fitness program certified
14under s. 73.15 (3), and includes health risk assessments and one or more of the
15following programs or services:
AB220-ASA1,2,1616 a. Smoking cessation.
AB220-ASA1,2,1717 b. Weight management.
AB220-ASA1,2,1818 c. Stress management.
AB220-ASA1,2,1919 d. Worker injury prevention programs.
AB220-ASA1,2,2020 e. Health screenings.
AB220-ASA1,2,2121 f. Nutrition education.
AB220-ASA1,2,2222 g. Health or fitness incentive programs.
AB220-ASA1,2,2323 h. Vaccinations.
AB220-ASA1,2,2424 i. Employee physical examinations.
AB220-ASA1,3,7
1(b) Filing claims. Subject to the limitations provided in this subsection and s.
273.15, a claimant may claim as a credit against the taxes imposed under s. 71.02, up
3to the amount of those taxes, in each taxable year for 3 years, an amount that is equal
4to 30 percent of the amount that the claimant paid in the taxable year to provide a
5workplace wellness program to any of the claimant's employees who are employed
6at a small business located in this state, not including any amount paid to acquire,
7construct, rehabilitate, remodel, or repair real property.
AB220-ASA1,3,108 (c) Limitations. 1. Except as provided in s. 73.15 (2), the maximum amount
9of the credits that may be claimed by all claimants under this subsection and ss. 71.28
10(8s) and 71.47 (8s) in any fiscal year is $3,000,000.
AB220-ASA1,3,1311 2. No person may claim a credit under this subsection for a workplace wellness
12program in existence before the effective date of this subdivision .... [LRB inserts
13date].
AB220-ASA1,3,2114 3. Partnerships, limited liability companies, and tax-option corporations may
15not claim the credit under this subsection, but the eligibility for, and the amount of,
16the credit are based on their payment of amounts under par. (b). A partnership,
17limited liability company, or tax-option corporation shall compute the amount of
18credit that each of its partners, members, or shareholders may claim and shall
19provide that information to each of them. Partners, members of limited liability
20companies, and shareholders of tax-option corporations may claim the credit in
21proportion to their ownership interests.
AB220-ASA1,3,2322 (d) Administration. 1. Section 71.28 (4) (e), (g), and (h), as it applies to the
23credit under s. 71.28 (4), applies to the credit under this subsection.
AB220-ASA1,4,424 2. If a credit computed under this subsection is not entirely offset against
25Wisconsin income or franchise taxes otherwise due, the unused balance may be

1carried forward and credited against Wisconsin income or franchise taxes otherwise
2due for the following 5 taxable years to the extent not offset by these taxes otherwise
3due in all intervening years between the year in which the expense was incurred and
4the year in which the carry-forward credit is claimed.
AB220-ASA1, s. 3 5Section 3. 71.10 (4) (cf) of the statutes is created to read:
AB220-ASA1,4,66 71.10 (4) (cf) Workplace wellness program credit under s. 71.07 (8s).
AB220-ASA1, s. 4 7Section 4. 71.21 (4) of the statutes, as affected by 2011 Wisconsin Act ....
8(Assembly Bill 40), is amended to read:
AB220-ASA1,4,129 71.21 (4) Credits computed by a partnership under s. 71.07 (2dd), (2de), (2di),
10(2dj), (2dL), (2dm), (2ds), (2dx), (2dy), (3g), (3h), (3n), (3p), (3q), (3r), (3rm), (3rn), (3s),
11(3t), (3w), (5e), (5f), (5g), (5h), (5i), (5j), (5k), (5n), (5r), (5rm), and (8r), and (8s) and
12passed through to partners shall be added to the partnership's income.
AB220-ASA1, s. 5 13Section 5. 71.26 (2) (a) 4. of the statutes, as affected by 2011 Wisconsin Act 32,
14is amended to read:
AB220-ASA1,4,2115 71.26 (2) (a) 4. Plus the amount of the credit computed under s. 71.28 (1dd),
16(1de), (1di), (1dj), (1dL), (1dm), (1ds), (1dx), (1dy), (3g), (3h), (3n), (3p), (3q), (3r),
17(3rm), (3rn), (3t), (3w), (5e), (5f), (5g), (5h), (5i), (5j), (5k), (5n), (5r), (5rm), (8r), (8s),
18and (9s) and not passed through by a partnership, limited liability company, or
19tax-option corporation that has added that amount to the partnership's, limited
20liability company's, or tax-option corporation's income under s. 71.21 (4) or 71.34 (1k)
21(g).
AB220-ASA1, s. 6 22Section 6. 71.28 (8s) of the statutes is created to read:
AB220-ASA1,4,2423 71.28 (8s) Workplace wellness program credit. (a) Definitions. In this
24subsection:
AB220-ASA1,4,2525 1. "Claimant" means a person who files a claim under this subsection.
AB220-ASA1,5,5
12. "Health risk assessment" means a computer-based health-promotion tool
2consisting of a questionnaire; a biometric health screening to measure vital health
3statistics, including blood pressure, cholesterol, glucose, weight, and height; a
4formula for estimating health risks; an advice database; and a means to generate
5reports.
AB220-ASA1,5,66 3. "Small business" means a business that has 50 or fewer employees.
AB220-ASA1,5,97 4. "Workplace wellness program" means a health or fitness program certified
8under s. 73.15 (3), and includes health risk assessments and one or more of the
9following programs or services:
AB220-ASA1,5,1010 a. Smoking cessation.
AB220-ASA1,5,1111 b. Weight management.
AB220-ASA1,5,1212 c. Stress management.
AB220-ASA1,5,1313 d. Worker injury prevention programs.
AB220-ASA1,5,1414 e. Health screenings.
AB220-ASA1,5,1515 f. Nutrition education.
AB220-ASA1,5,1616 g. Health or fitness incentive programs.
AB220-ASA1,5,1717 h. Vaccinations.
AB220-ASA1,5,1818 i. Employee physical examinations.
AB220-ASA1,5,2519 (b) Filing claims. Subject to the limitations provided in this subsection and s.
2073.15, a claimant may claim as a credit against the taxes imposed under s. 71.23, up
21to the amount of those taxes, in each taxable year for 3 years, an amount that is equal
22to 30 percent of the amount that the claimant paid in the taxable year to provide a
23workplace wellness program to any of the claimant's employees who are employed
24at a small business located in this state, not including any amount paid to acquire,
25construct, rehabilitate, remodel, or repair real property.
AB220-ASA1,6,3
1(c) Limitations. 1. Except as provided in s. 73.15 (2), the maximum amount
2of the credits that may be claimed by all claimants under this subsection and ss. 71.07
3(8s) and 71.47 (8s) in any fiscal year is $3,000,000.
AB220-ASA1,6,64 2. No person may claim a credit under this subsection for a workplace wellness
5program in existence before the effective date of this subdivision .... [LRB inserts
6date].
AB220-ASA1,6,147 3. Partnerships, limited liability companies, and tax-option corporations may
8not claim the credit under this subsection, but the eligibility for, and the amount of,
9the credit are based on their payment of amounts under par. (b). A partnership,
10limited liability company, or tax-option corporation shall compute the amount of
11credit that each of its partners, members, or shareholders may claim and shall
12provide that information to each of them. Partners, members of limited liability
13companies, and shareholders of tax-option corporations may claim the credit in
14proportion to their ownership interests.
AB220-ASA1,6,1615 (d) Administration. 1. Subsection (4) (e), (g), and (h), as it applies to the credit
16under sub. (4), applies to the credit under this subsection.
AB220-ASA1,6,2217 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.
AB220-ASA1, s. 7 23Section 7. 71.30 (3) (cf) of the statutes is created to read:
AB220-ASA1,6,2424 71.30 (3) (cf) Workplace wellness program credit under s. 71.28 (8s).
AB220-ASA1, s. 8
1Section 8. 71.34 (1k) (g) of the statutes, as affected by 2011 Wisconsin Act 32,
2is amended to read:
AB220-ASA1,7,63 71.34 (1k) (g) An addition shall be made for credits computed by a tax-option
4corporation under s. 71.28 (1dd), (1de), (1di), (1dj), (1dL), (1dm), (1ds), (1dx), (1dy),
5(3), (3g), (3h), (3n), (3p), (3q), (3r), (3rm), (3rn), (3t), (3w), (5e), (5f), (5g), (5h), (5i), (5j),
6(5k), (5n), (5r), (5rm), and (8r), and (8s) and passed through to shareholders.
AB220-ASA1, s. 9 7Section 9. 71.45 (2) (a) 10. of the statutes, as affected by 2011 Wisconsin Act
832
, is amended to read:
AB220-ASA1,7,159 71.45 (2) (a) 10. By adding to federal taxable income the amount of credit
10computed under s. 71.47 (1dd) to (1dy), (3g), (3h), (3n), (3p), (3q), (3r), (3rm), (3rn),
11(3w), (5e), (5f), (5g), (5h), (5i), (5j), (5k), (5n), (5r), (5rm), (8r), (8s), and (9s) and not
12passed through by a partnership, limited liability company, or tax-option
13corporation that has added that amount to the partnership's, limited liability
14company's, or tax-option corporation's income under s. 71.21 (4) or 71.34 (1k) (g) and
15the amount of credit computed under s. 71.47 (1), (3), (3t), (4), (4m), and (5).
AB220-ASA1, s. 10 16Section 10. 71.47 (8s) of the statutes is created to read:
AB220-ASA1,7,1817 71.47 (8s) Workplace wellness program credit. (a) Definitions. In this
18subsection:
AB220-ASA1,7,1919 1. "Claimant" means a person who files a claim under this subsection.
AB220-ASA1,7,2420 2. "Health risk assessment" means a computer-based health-promotion tool
21consisting of a questionnaire; a biometric health screening to measure vital health
22statistics, including blood pressure, cholesterol, glucose, weight, and height; a
23formula for estimating health risks; an advice database; and a means to generate
24reports.
AB220-ASA1,7,2525 3. "Small business" means a business that has 50 or fewer employees.
AB220-ASA1,8,3
14. "Workplace wellness program" means a health or fitness program certified
2under s. 73.15 (3), and includes health risk assessments and one or more of the
3following programs or services:
AB220-ASA1,8,44 a. Smoking cessation.
AB220-ASA1,8,55 b. Weight management.
AB220-ASA1,8,66 c. Stress management.
AB220-ASA1,8,77 d. Worker injury prevention programs.
AB220-ASA1,8,88 e. Health screenings.
AB220-ASA1,8,99 f. Nutrition education.
AB220-ASA1,8,1010 g. Health or fitness incentive programs.
AB220-ASA1,8,1111 h. Vaccinations.
AB220-ASA1,8,1212 i. Employee physical examinations.
AB220-ASA1,8,1913 (b) Filing claims. Subject to the limitations provided in this subsection and s.
1473.15, a claimant may claim as a credit against the taxes imposed under s. 71.43, up
15to the amount of those taxes, in each taxable year for 3 years, an amount that is equal
16to 30 percent of the amount that the claimant paid in the taxable year to provide a
17workplace wellness program to any of the claimant's employees who are employed
18at a small business located in this state, not including any amount paid to acquire,
19construct, rehabilitate, remodel, or repair real property.
AB220-ASA1,8,2220 (c) Limitations. 1. Except as provided in s. 73.15 (2), the maximum amount
21of the credits that may be claimed by all claimants under this subsection and ss. 71.07
22(5i) and 71.28 (5i) in any fiscal year is $3,000,000.
AB220-ASA1,8,2523 2. No person may claim a credit under this subsection for a workplace wellness
24program in existence before the effective date of this subdivision .... [LRB inserts
25date].
AB220-ASA1,9,8
13. Partnerships, limited liability companies, and tax-option corporations may
2not claim the credit under this subsection, but the eligibility for, and the amount of,
3the credit are based on their payment of amounts under par. (b). A partnership,
4limited liability company, or tax-option corporation shall compute the amount of
5credit that each of its partners, members, or shareholders may claim and shall
6provide that information to each of them. Partners, members of limited liability
7companies, and shareholders of tax-option corporations may claim the credit in
8proportion to their ownership interests.
AB220-ASA1,9,109 (d) Administration. 1. Section 71.28 (4) (e), (g), and (h), as it applies to the
10credit under s. 71.28 (4), applies to the credit under this subsection.
AB220-ASA1,9,1611 2. If a credit computed under this subsection is not entirely offset against
12Wisconsin income or franchise taxes otherwise due, the unused balance may be
13carried forward and credited against Wisconsin income or franchise taxes otherwise
14due for the following 5 taxable years to the extent not offset by these taxes otherwise
15due in all intervening years between the year in which the expense was incurred and
16the year in which the carry-forward credit is claimed.
AB220-ASA1, s. 11 17Section 11. 71.49 (1) (cf) of the statutes is created to read:
AB220-ASA1,9,1818 71.49 (1) (cf) Workplace wellness program credit under s. 71.47 (8s).
AB220-ASA1, s. 12 19Section 12. 73.15 of the statutes is created to read:
AB220-ASA1,9,23 2073.15 Workplace wellness programs. (1) In consultation with the
21department of revenue, the department of health services shall certify workplace
22wellness programs developed by a business or independent provider as described
23under ss. 71.07 (8s), 71.28 (8s), and 71.47 (8s).
AB220-ASA1,9,25 24(2) If the department of health services certifies a workplace wellness program
25under sub. (1), the department of revenue shall determine the amount of workplace

1wellness program credits to allocate to the business providing the workplace
2wellness program. The total amount of workplace wellness program credits
3allocated to businesses in any fiscal year may not exceed $3,000,000.
AB220-ASA1,10,5 4(3) The department of revenue, in consultation with the department of health
5services, shall promulgate rules to administer this section.
AB220-ASA1, s. 13 6Section 13. 77.92 (4) of the statutes, as affected by 2011 Wisconsin Act 32, is
7amended to read:
AB220-ASA1,10,238 77.92 (4) "Net business income," with respect to a partnership, means taxable
9income as calculated under section 703 of the Internal Revenue Code; plus the items
10of income and gain under section 702 of the Internal Revenue Code, including taxable
11state and municipal bond interest and excluding nontaxable interest income or
12dividend income from federal government obligations; minus the items of loss and
13deduction under section 702 of the Internal Revenue Code, except items that are not
14deductible under s. 71.21; plus guaranteed payments to partners under section 707
15(c) of the Internal Revenue Code; plus the credits claimed under s. 71.07 (2dd), (2de),
16(2di), (2dj), (2dL), (2dm), (2dr), (2ds), (2dx), (2dy), (3g), (3h), (3n), (3p), (3q), (3r),
17(3rm), (3rn), (3s), (3t), (3w), (5e), (5f), (5g), (5h), (5i), (5j), (5k), (5n), (5r), (5rm), and
18(8r), and (8s); and plus or minus, as appropriate, transitional adjustments,
19depreciation differences, and basis differences under s. 71.05 (13), (15), (16), (17), and
20(19); but excluding income, gain, loss, and deductions from farming. "Net business
21income," with respect to a natural person, estate, or trust, means profit from a trade
22or business for federal income tax purposes and includes net income derived as an
23employee as defined in section 3121 (d) (3) of the Internal Revenue Code.
AB220-ASA1, s. 14 24Section 14. Initial applicability.
AB220-ASA1,11,1
1(1) This act first applies to taxable years beginning on January 1, 2012.
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