AB40-ASA1,786,4
171.28 (1dm) (a) 3. "Development zone" means a development opportunity zone
2under s. 238.395 (1) (e) and (f) or 238.398 or s. 560.795 (1) (e) and (f), 2009 stats., or
3s. 560.798, 2009 stats., or an airport development zone under s. 238.3995 or s.
4560.7995, 2009 stats.
AB40-ASA1, s. 1928 5Section 1928. 71.28 (1dm) (a) 4. of the statutes is amended to read:
AB40-ASA1,786,146 71.28 (1dm) (a) 4. "Previously owned property" means real property that the
7claimant or a related person owned during the 2 years prior to the department of
8commerce or the Wisconsin Economic Development Corporation designating the
9place where the property is located as a development zone and for which the claimant
10may not deduct a loss from the sale of the property to, or an exchange of the property
11with, the related person under section 267 of the Internal Revenue Code, except that
12section 267 (b) of the Internal Revenue Code is modified so that if the claimant owns
13any part of the property, rather than 50% ownership, the claimant is subject to
14section 267 (a) (1) of the Internal Revenue Code for purposes of this subsection.
AB40-ASA1, s. 1929 15Section 1929. 71.28 (1dm) (f) 1. of the statutes is amended to read:
AB40-ASA1,786,1916 71.28 (1dm) (f) 1. A copy of a the verification from the department of commerce
17that the claimant may claim tax benefits under s. 238.395 (3) (a) 4. or s. 560.795 (3)
18(a) 4., 2009 stats., or is certified under s. 238.395 (5), 238.398 (3), or 238.3995 (4) or
19s.
560.795 (5), 2009 stats., s. 560.798 (3), 2009 stats., or s. 560.7995 (4), 2009 stats.
AB40-ASA1, s. 1930 20Section 1930. 71.28 (1dm) (f) 2. of the statutes is amended to read:
AB40-ASA1,786,2421 71.28 (1dm) (f) 2. A statement from the department of commerce or the
22Wisconsin Economic Development Corporation
verifying the purchase price of the
23investment and verifying that the investment fulfills the requirements under par.
24(b).
AB40-ASA1, s. 1931 25Section 1931. 71.28 (1dm) (i) of the statutes is amended to read:
AB40-ASA1,787,14
171.28 (1dm) (i) Partnerships, limited liability companies, and tax-option
2corporations may not claim the credit under this subsection, but the eligibility for,
3and the amount of, that credit shall be determined on the basis of their economic
4activity, not that of their shareholders, partners, or members. The corporation,
5partnership, or limited liability company shall compute the amount of credit that
6may be claimed by each of its shareholders, partners, or members and provide that
7information to its shareholders, partners, or members. Partners, members of limited
8liability companies, and shareholders of tax-option corporations may claim the
9credit based on the partnership's, company's, or corporation's activities in proportion
10to their ownership interest and may offset it against the tax attributable to their
11income from the partnership's, company's, or corporation's business operations in the
12development zone; except that partners, members, and shareholders in a
13development zone under s. 238.395 (1) (e) or s. 560.795 (1) (e), 2009 stats., may offset
14the credit against the amount of the tax attributable to their income.
AB40-ASA1, s. 1932 15Section 1932. 71.28 (1dm) (j) of the statutes is amended to read:
AB40-ASA1,788,216 71.28 (1dm) (j) If a person who is entitled under s. 238.395 (3) (a) 4. or s. 560.795
17(3) (a) 4., 2009 stats., to claim tax benefits becomes ineligible for such tax benefits,
18or if a person's certification under s. 238.395 (5), 238.398 (3), or 238.3995 (4) or s.
19560.795 (5), 2009 stats., s. 560.798 (3), 2009 stats., or s. 560.7995 (4), 2009 stats., is
20revoked, that person may claim no credits under this subsection for the taxable year
21that includes the day on which the person becomes ineligible for tax benefits, the
22taxable year that includes the day on which the certification is revoked, or succeeding
23taxable years, and that person may carry over no unused credits from previous years
24to offset tax under this chapter for the taxable year that includes the day on which

1the person becomes ineligible for tax benefits, the taxable year that includes the day
2on which the certification is revoked, or succeeding taxable years.
AB40-ASA1, s. 1933 3Section 1933. 71.28 (1dm) (k) of the statutes is amended to read:
AB40-ASA1,788,114 71.28 (1dm) (k) If a person who is entitled under s. 238.395 (3) (a) 4. or s.
5560.795 (3) (a) 4., 2009 stats., to claim tax benefits or certified under s. 238.395 (5),
6239.398 (3), or 238.3995 (4) or s.
560.795 (5), 2009 stats., s. 560.798 (3), 2009 stats.,
7or s. 560.7995 (4), 2009 stats., ceases business operations in the development zone
8during any of the taxable years that that zone exists, that person may not carry over
9to any taxable year following the year during which operations cease any unused
10credits from the taxable year during which operations cease or from previous taxable
11years.
AB40-ASA1, s. 1934 12Section 1934. 71.28 (1ds) (a) 1. of the statutes is amended to read:
AB40-ASA1,788,1413 71.28 (1ds) (a) 1. "Development zone" means a zone designated under s. 560.71,
142009 stats
.
AB40-ASA1, s. 1935 15Section 1935. 71.28 (1ds) (b) of the statutes is amended to read:
AB40-ASA1,789,416 71.28 (1ds) (b) Except as provided in pars. (dm) and (e) and s. 73.03 (35), for
17any taxable year for which the person is certified under s. 560.765 (3), 2009 stats.,
18for tax benefits, any person may claim as a credit against taxes otherwise due under
19this chapter the taxes paid under subchs. III and V of ch. 77 on their purchases, leases
20and rentals of eligible property. Partnerships, limited liability companies and
21tax-option corporations may not claim the credit under this subsection, but the
22eligibility for, and the amount of, that credit shall be determined on the basis of their
23economic activity, not that of their partners, members or shareholders. The
24partnership, limited liability company or corporation shall compute the amount of
25credit that may be claimed by each of its partners, members or shareholders and

1shall provide that information to its partners, members or shareholders. Partners,
2members of limited liability companies and shareholders of tax-option corporations
3may claim the credit based on the partnership's, company's or corporation's activities
4in proportion to their ownership interest.
AB40-ASA1, s. 1936 5Section 1936. 71.28 (1ds) (d) 1. of the statutes is amended to read:
AB40-ASA1,789,76 71.28 (1ds) (d) 1. A copy of the claimant's certification for tax benefits under
7s. 560.765 (3), 2009 stats.
AB40-ASA1, s. 1937 8Section 1937. 71.28 (1ds) (i) of the statutes is amended to read:
AB40-ASA1,789,179 71.28 (1ds) (i) The development zones credit under this subsection, as it applies
10to a person certified under s. 560.765 (3), 2009 stats., applies to a corporation that
11conducts economic activity in a development opportunity zone under s. 560.795 (1),
122009 stats.,
and that is entitled to tax benefits under s. 560.795 (3), 2009 stats.,
13subject to the limits under s. 560.795 (2), 2009 stats. A development opportunity
14zone credit under this paragraph may be calculated using expenses incurred by a
15claimant beginning on the effective date under s. 560.795 (2) (a), 2009 stats., of the
16development opportunity zone designation of the area in which the claimant
17conducts economic activity.
AB40-ASA1, s. 1938 18Section 1938. 71.28 (1dx) (a) 2. of the statutes is amended to read:
AB40-ASA1,789,2419 71.28 (1dx) (a) 2. "Development zone" means a development zone under s.
20238.30 or s. 560.70, 2009 stats., a development opportunity zone under s. 238.395 or
21s.
560.795, 2009 stats., an enterprise development zone under s. 238.397 or s.
22560.797, 2009 stats., an agricultural development zone under s. 238.398 or s.
23560.798, 2009 stats., or an airport development zone under s. 238.3995 or s.
24560.7995, 2009 stats.
AB40-ASA1, s. 1940 25Section 1940. 71.28 (1dx) (b) (intro.) of the statutes is amended to read:
AB40-ASA1,790,7
171.28 (1dx) (b) Credit. (intro.) Except as provided in pars. (be) and (bg) and
2in s. 73.03 (35), and subject to s. 238.385 or s. 560.785, 2009 stats., for any taxable
3year for which the person is entitled under s. 238.395 (3) or s. 560.795 (3), 2009 stats.,
4to claim tax benefits or certified under s. 238.365 (3), 238.397 (4), 238.398 (3), or
5238.3995 (4) or s.
560.765 (3), 2009 stats., s. 560.797 (4), 2009 stats., s. 560.798 (3),
62009 stats., or s. 560.7995 (4), 2009 stats., any person may claim as a credit against
7the taxes otherwise due under this chapter the following amounts:
AB40-ASA1, s. 1941 8Section 1941. 71.28 (1dx) (b) 2. of the statutes is amended to read:
AB40-ASA1,790,139 71.28 (1dx) (b) 2. The amount determined by multiplying the amount
10determined under s. 238.385 (1) (b) or s. 560.785 (1) (b), 2009 stats., by the number
11of full-time jobs created in a development zone and filled by a member of a targeted
12group and by then subtracting the subsidies paid under s. 49.147 (3) (a) or the
13subsidies and reimbursements paid under s. 49.147 (3m) (c) for those jobs.
AB40-ASA1, s. 1942 14Section 1942. 71.28 (1dx) (b) 3. of the statutes is amended to read:
AB40-ASA1,790,1915 71.28 (1dx) (b) 3. The amount determined by multiplying the amount
16determined under s. 238.385 (1) (c) or s. 560.785 (1) (c), 2009 stats., by the number
17of full-time jobs created in a development zone and not filled by a member of a
18targeted group and by then subtracting the subsidies paid under s. 49.147 (3) (a) or
19the subsidies and reimbursements paid under s. 49.147 (3m) (c) for those jobs.
AB40-ASA1, s. 1943 20Section 1943. 71.28 (1dx) (b) 4. of the statutes is amended to read:
AB40-ASA1,791,321 71.28 (1dx) (b) 4. The amount determined by multiplying the amount
22determined under s. 238.385 (1) (bm) or s. 560.785 (1) (bm), 2009 stats., by the
23number of full-time jobs retained, as provided in the rules under s. 238.385 or s.
24560.785, 2009 stats., excluding jobs for which a credit has been claimed under sub.
25(1dj), in an enterprise development zone under s. 238.397 or s. 560.797, 2009 stats.,

1and for which significant capital investment was made and by then subtracting the
2subsidies paid under s. 49.147 (3) (a) or the subsidies and reimbursements paid
3under s. 49.147 (3m) (c) for those jobs.
AB40-ASA1, s. 1944 4Section 1944. 71.28 (1dx) (b) 5. of the statutes is amended to read:
AB40-ASA1,791,115 71.28 (1dx) (b) 5. The amount determined by multiplying the amount
6determined under s. 238.385 (1) (c) or s. 560.785 (1) (c), 2009 stats., by the number
7of full-time jobs retained, as provided in the rules under s. 238.385 or s. 560.785,
82009 stats., excluding jobs for which a credit has been claimed under sub. (1dj), in
9a development zone and not filled by a member of a targeted group and by then
10subtracting the subsidies paid under s. 49.147 (3) (a) or the subsidies and
11reimbursements paid under s. 49.147 (3m) (c) for those jobs.
AB40-ASA1, s. 1945 12Section 1945. 71.28 (1dx) (be) of the statutes is amended to read:
AB40-ASA1,791,1813 71.28 (1dx) (be) Offset. A claimant in a development zone under s. 238.395
14(1) (e) or s.
560.795 (1) (e), 2009 stats., may offset any credits claimed under this
15subsection, including any credits carried over, against the amount of the tax
16otherwise due under this subchapter attributable to all of the claimant's income and
17against the tax attributable to income from directly related business operations of
18the claimant.
AB40-ASA1, s. 1946 19Section 1946. 71.28 (1dx) (bg) of the statutes is amended to read:
AB40-ASA1,792,620 71.28 (1dx) (bg) Other entities. For claimants in a development zone under s.
21238.395 (1) (e) or s. 560.795 (1) (e), 2009 stats., partnerships, limited liability
22companies, and tax-option corporations may not claim the credit under this
23subsection, but the eligibility for, and amount of, that credit shall be determined on
24the basis of their economic activity, not that of their shareholders, partners, or
25members. The corporation, partnership, or company shall compute the amount of

1the credit that may be claimed by each of its shareholders, partners, or members and
2shall provide that information to each of its shareholders, partners, or members.
3Partners, members of limited liability companies, and shareholders of tax-option
4corporations may claim the credit based on the partnership's, company's, or
5corporation's activities in proportion to their ownership interest and may offset it
6against the tax attributable to their income.
AB40-ASA1, s. 1947 7Section 1947. 71.28 (1dx) (c) of the statutes is amended to read:
AB40-ASA1,792,198 71.28 (1dx) (c) Credit precluded. If the certification of a person for tax benefits
9under s. 238.365 (3), 238.397 (4), 238.398 (3), or 238.3995 (4) or s. 560.765 (3), 2009
10stats., s.
560.797 (4), 2009 stats., s. 560.798 (3), 2009 stats., or s. 560.7995 (4), 2009
11stats.,
is revoked, or if the person becomes ineligible for tax benefits under s. 238.395
12(3) or s.
560.795 (3), 2009 stats., that person may not claim credits under this
13subsection for the taxable year that includes the day on which the certification is
14revoked; the taxable year that includes the day on which the person becomes
15ineligible for tax benefits; or succeeding taxable years and that person may not carry
16over unused credits from previous years to offset tax under this chapter for the
17taxable year that includes the day on which certification is revoked; the taxable year
18that includes the day on which the person becomes ineligible for tax benefits; or
19succeeding taxable years.
AB40-ASA1, s. 1948 20Section 1948. 71.28 (1dx) (d) of the statutes is amended to read:
AB40-ASA1,793,321 71.28 (1dx) (d) Carry-over precluded. If a person who is entitled under s.
22238.395 (3) or s. 560.795 (3), 2009 stats., to claim tax benefits or certified under s.
23238.365 (3), 238.397 (4), 238.398 (3), or 238.3995 (4) or s. 560.765 (3), 2009 stats., s.
24560.797 (4), 2009 stats., s. 560.798 (3), 2009 stats., or s. 560.7995 (4), 2009 stats., for
25tax benefits ceases business operations in the development zone during any of the

1taxable years that that zone exists, that person may not carry over to any taxable
2year following the year during which operations cease any unused credits from the
3taxable year during which operations cease or from previous taxable years.
AB40-ASA1, s. 1949 4Section 1949. 71.28 (1dy) (a) of the statutes is amended to read:
AB40-ASA1,793,85 71.28 (1dy) (a) Definition. In this subsection, "claimant" means a person who
6files a claim under this subsection and is certified under s. 238.301 (2) or s. 560.701
7(2), 2009 stats., and authorized to claim tax benefits under s. 238.303 or s. 560.703,
82009 stats
.
AB40-ASA1, s. 1950 9Section 1950. 71.28 (1dy) (b) of the statutes is amended to read:
AB40-ASA1,793,1410 71.28 (1dy) (b) Filing claims. Subject to the limitations under this subsection
11and ss. 238.301 to 238.306 or s. 560.701 to 560.706, 2009 stats., for taxable years
12beginning after December 31, 2008, a claimant may claim as a credit against the tax
13imposed under s. 71.23, up to the amount of the tax, the amount authorized for the
14claimant under s. 238.303 or s. 560.703, 2009 stats.
AB40-ASA1, s. 1951 15Section 1951. 71.28 (1dy) (c) 1. of the statutes is amended to read:
AB40-ASA1,793,1916 71.28 (1dy) (c) 1. No credit may be allowed under this subsection unless the
17claimant includes with the claimant's return a copy of the claimant's certification
18under s. 238.301 (2) or s. 560.701 (2), 2009 stats., and a copy of the claimant's notice
19of eligibility to receive tax benefits under s. 238.303 (3) or s. 560.703 (3), 2009 stats.
AB40-ASA1, s. 1952 20Section 1952. 71.28 (1dy) (c) 2. of the statutes is amended to read:
AB40-ASA1,794,421 71.28 (1dy) (c) 2. Partnerships, limited liability companies, and tax-option
22corporations may not claim the credit under this subsection, but the eligibility for,
23and the amount of, the credit are based on their authorization to claim tax benefits
24under s. 238.303 or s. 560.703, 2009 stats. A partnership, limited liability company,
25or tax-option corporation shall compute the amount of credit that each of its

1partners, members, or shareholders may claim and shall provide that information
2to each of them. Partners, members of limited liability companies, and shareholders
3of tax-option corporations may claim the credit in proportion to their ownership
4interests.
AB40-ASA1, s. 1953 5Section 1953. 71.28 (1dy) (d) 2. of the statutes is amended to read:
AB40-ASA1,794,156 71.28 (1dy) (d) 2. If a claimant's certification is revoked under s. 238.305 or s.
7560.705, 2009 stats., or if a claimant becomes ineligible for tax benefits under s.
8238.302 or s. 560.702, 2009 stats., the claimant may not claim credits under this
9subsection for the taxable year that includes the day on which the certification is
10revoked; the taxable year that includes the day on which the claimant becomes
11ineligible for tax benefits; or succeeding taxable years and the claimant may not
12carry over unused credits from previous years to offset the tax imposed under s. 71.23
13for the taxable year that includes the day on which certification is revoked; the
14taxable year that includes the day on which the claimant becomes ineligible for tax
15benefits; or succeeding taxable years.
AB40-ASA1, s. 1954 16Section 1954. 71.28 (3g) (a) (intro.) of the statutes is amended to read:
AB40-ASA1,794,2117 71.28 (3g) (a) (intro.) Subject to the limitations under this subsection and ss.
1873.03 (35m) and 238.23 and s. 560.96, 2009 stats., a business that is certified under
19s. 238.23 (3) or s. 560.96 (3), 2009 stats., may claim as a credit against the taxes
20imposed under s. 71.23 an amount equal to the sum of the following, as established
21under s. 238.23 (3) (c) or s. 560.96 (3) (c), 2009 stats.:
AB40-ASA1, s. 1955 22Section 1955. 71.28 (3g) (b) of the statutes is amended to read:
AB40-ASA1,794,2523 71.28 (3g) (b) The department of revenue shall notify the department of
24commerce or the Wisconsin Economic Development Corporation of all claims under
25this subsection.
AB40-ASA1, s. 1956
1Section 1956. 71.28 (3g) (e) 2. of the statutes is amended to read:
AB40-ASA1,795,52 71.28 (3g) (e) 2. The investments that relate to the amount described under par.
3(a) 2. for which a claimant makes a claim under this subsection must be retained for
4use in the technology zone for the period during which the claimant's business is
5certified under s. 238.23 (3) or s. 560.96 (3), 2009 stats.
AB40-ASA1, s. 1957 6Section 1957. 71.28 (3g) (f) 1. of the statutes is amended to read:
AB40-ASA1,795,107 71.28 (3g) (f) 1. A copy of a the verification from the department of commerce
8that the claimant's business is certified under s. 238.23 (3) or s. 560.96 (3), 2009
9stats.,
and that the business and the department of commerce have has entered into
10an agreement under s. 238.23 (3) (d) or s. 560.96 (3) (d), 2009 stats.
AB40-ASA1, s. 1958 11Section 1958. 71.28 (3g) (f) 2. of the statutes is amended to read:
AB40-ASA1,795,1512 71.28 (3g) (f) 2. A statement from the department of commerce or the Wisconsin
13Economic Development Corporation
verifying the purchase price of the investment
14described under par. (a) 2. and verifying that the investment fulfills the requirement
15under par. (e) 2.
AB40-ASA1, s. 1959 16Section 1959. 71.28 (3p) (b) of the statutes is amended to read:
AB40-ASA1,795,2317 71.28 (3p) (b) Filing claims. Subject to the limitations provided in this
18subsection and s. 93.535 or s. 560.207, 2009 stats., except as provided in par. (c) 5.,
19for taxable years beginning after December 31, 2006, and before January 1, 2015, a
20claimant may claim as a credit against the taxes imposed under s. 71.23, up to the
21amount of the tax, an amount equal to 10 percent of the amount the claimant paid
22in the taxable year for dairy manufacturing modernization or expansion related to
23the claimant's dairy manufacturing operation.
AB40-ASA1, s. 1959d 24Section 1959d. 71.28 (3p) (c) 2. of the statutes is amended to read:
AB40-ASA1,796,3
171.28 (3p) (c) 2. The aggregate amount of credits that a claimant may claim
2under this subsection is $200,000 for each of the claimant's dairy manufacturing
3facilities
.
AB40-ASA1, s. 1960 4Section 1960. 71.28 (3p) (c) 2m. a. of the statutes is amended to read:
AB40-ASA1,796,75 71.28 (3p) (c) 2m. a. The maximum amount of the credits that may be claimed
6under this subsection and ss. 71.07 (3p) and 71.47 (3p) in fiscal year 2007-08 is
7$600,000, as allocated under s. 560.207, 2009 stats.
AB40-ASA1, s. 1961 8Section 1961. 71.28 (3p) (c) 2m. b. of the statutes is amended to read:
AB40-ASA1,796,129 71.28 (3p) (c) 2m. b. The maximum amount of the credits that may be claimed
10by all claimants, other than members of dairy cooperatives, under this subsection
11and ss. 71.07 (3p) and 71.47 (3p) in fiscal year 2008-09, and in each fiscal year
12thereafter, is $700,000, as allocated under s. 93.535 or s. 560.207, 2009 stats.
AB40-ASA1, s. 1962 13Section 1962. 71.28 (3p) (c) 2m. bm. of the statutes is amended to read:
AB40-ASA1,796,2014 71.28 (3p) (c) 2m. bm. The maximum amount of the credits that may be claimed
15by members of dairy cooperatives under this subsection and ss. 71.07 (3p) and 71.47
16(3p) in fiscal year 2009-10 is $600,000, as allocated under s. 560.207, 2009 stats., and
17the maximum amount of the credits that may be claimed by members of dairy
18cooperatives under this subsection and ss. 71.07 (3p) and 71.47 (3p) in fiscal year
192010-11, and in each fiscal year thereafter, is $700,000, as allocated under s. 93.535
20or s.
560.207, 2009 stats.
AB40-ASA1, s. 1963d 21Section 1963d. 71.28 (3p) (c) 4. of the statutes is amended to read:
AB40-ASA1,797,222 71.28 (3p) (c) 4. If 2 or more persons own and operate the a dairy manufacturing
23operation facility, each person may claim a credit under par. (b) in proportion to his
24or her ownership interest, except that the aggregate amount of the credits claimed

1by all persons who own and operate the dairy manufacturing operation facility shall
2not exceed $200,000.
AB40-ASA1, s. 1964 3Section 1964. 71.28 (3p) (c) 6. of the statutes is amended to read:
AB40-ASA1,797,64 71.28 (3p) (c) 6. No credit may be allowed under this subsection unless the
5claimant submits with the claimant's return a copy of the claimant's credit
6certification and allocation under s. 93.535 or s. 560.207, 2009 stats.
AB40-ASA1, s. 1965 7Section 1965. 71.28 (3q) (a) 1. of the statutes is amended to read:
AB40-ASA1,797,98 71.28 (3q) (a) 1. "Claimant" means a person certified to receive tax benefits
9under s. 238.16 (2) or s. 560.2055 (2), 2009 stats.
AB40-ASA1, s. 1966 10Section 1966. 71.28 (3q) (a) 2. of the statutes is amended to read:
AB40-ASA1,797,1511 71.28 (3q) (a) 2. "Eligible employee" means, for taxable years beginning before
12January 1, 2011,
an eligible employee under s. 560.2055 (1) (b) , 2009 stats., who
13satisfies the wage requirements under s. 560.2055 (3) (a) or (b), 2009 stats., or, for
14taxable years beginning after December 31, 2010, an eligible employee under s.
15238.16 (1) (b) who satisfies the wage requirements under s. 238.16 (3) (a) or (b)
.
AB40-ASA1, s. 1967 16Section 1967. 71.28 (3q) (b) (intro.) of the statutes is amended to read:
AB40-ASA1,797,2017 71.28 (3q) (b) Filing claims. (intro.) Subject to the limitations provided in this
18subsection and s. 238.16 or s. 560.2055, 2009 stats., for taxable years beginning after
19December 31, 2009, a claimant may claim as a credit against the taxes imposed under
20s. 71.23 any of the following:
AB40-ASA1, s. 1968 21Section 1968. 71.28 (3q) (b) 1. of the statutes is amended to read:
AB40-ASA1,797,2422 71.28 (3q) (b) 1. The amount of wages that the claimant paid to an eligible
23employee in the taxable year, not to exceed 10 percent of such wages, as determined
24by the department of commerce under s. 238.16 or s. 560.2055, 2009 stats.
AB40-ASA1, s. 1969 25Section 1969. 71.28 (3q) (b) 2. of the statutes is amended to read:
AB40-ASA1,798,3
171.28 (3q) (b) 2. The amount of the costs incurred by the claimant in the taxable
2year, as determined under s. 238.16 or s. 560.2055 , 2009 stats., to undertake the
3training activities described under s. 238.16 (3) (c) or s. 560.2055 (3) (c), 2009 stats.
AB40-ASA1, s. 1970 4Section 1970. 71.28 (3q) (c) 2. of the statutes is amended to read:
AB40-ASA1,798,75 71.28 (3q) (c) 2. No credit may be allowed under this subsection unless the
6claimant includes with the claimant's return a copy of the claimant's certification for
7tax benefits under s. 238.16 (2) or s. 560.2055 (2) , 2009 stats.
AB40-ASA1, s. 1971 8Section 1971. 71.28 (3q) (c) 3. of the statutes is amended to read:
AB40-ASA1,798,129 71.28 (3q) (c) 3. The maximum amount of credits that may be awarded under
10this subsection and ss. 71.07 (3q) and 71.47 (3q) for the period beginning on January
111, 2010, and ending on June 30, 2013, is $14,500,000, not including the amount of
12any credits reallocated under s. 238.15 (3) (d) or s. 560.205 (3) (d), 2009 stats.
Loading...
Loading...