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.
AB40-ASA1, s. 1972 13Section 1972. 71.28 (3r) (b) of the statutes is amended to read:
AB40-ASA1,798,2014 71.28 (3r) (b) Filing claims. Subject to the limitations provided in this
15subsection and s. 93.545 or s. 560.208, 2009 stats., for taxable years beginning after
16December 31, 2008, and before January 1, 2017, a claimant may claim as a credit
17against the taxes imposed under s. 71.23, up to the amount of the tax, an amount
18equal to 10 percent of the amount the claimant paid in the taxable year for meat
19processing modernization or expansion related to the claimant's meat processing
20operation.
AB40-ASA1, s. 1973 21Section 1973. 71.28 (3r) (c) 3. a. of the statutes is amended to read:
AB40-ASA1,798,2422 71.28 (3r) (c) 3. a. The maximum amount of the credits that may be allocated
23under this subsection and ss. 71.07 (3r) and 71.47 (3r) in fiscal year 2009-10 is
24$300,000, as allocated under s. 560.208, 2009 stats.
AB40-ASA1, s. 1974 25Section 1974. 71.28 (3r) (c) 3. b. of the statutes is amended to read:
AB40-ASA1,799,4
171.28 (3r) (c) 3. b. The maximum amount of the credits that may be allocated
2under this subsection and ss. 71.07 (3r) and 71.47 (3r) in fiscal year 2010-11, and in
3each fiscal year thereafter, is $700,000, as allocated under s. 93.545 or s. 560.208,
42009 stats
.
AB40-ASA1, s. 1975 5Section 1975. 71.28 (3r) (c) 6. of the statutes is amended to read:
AB40-ASA1,799,86 71.28 (3r) (c) 6. No credit may be allowed under this subsection unless the
7claimant submits with the claimant's return a copy of the claimant's credit
8certification and allocation under s. 93.545 or s. 560.208, 2009 stats.
AB40-ASA1, s. 1976 9Section 1976. 71.28 (3rm) (b) of the statutes is amended to read:
AB40-ASA1,799,1610 71.28 (3rm) (b) Filing claims. Subject to the limitations provided in this
11subsection and s. 93.547 or s. 560.209, 2009 stats., for taxable years beginning after
12December 31, 2009, and before January 1, 2016, a claimant may claim as a credit
13against the taxes imposed under s. 71.23, up to the amount of the tax, an amount
14equal to 10 percent of the amount the claimant paid in the taxable year for equipment
15that is used primarily to harvest or process woody biomass that is used as fuel or as
16a component of fuel.
AB40-ASA1, s. 1977 17Section 1977. 71.28 (3rm) (c) 3. of the statutes is amended to read:
AB40-ASA1,799,2018 71.28 (3rm) (c) 3. The maximum amount of the credits that may be claimed
19under this subsection and ss. 71.07 (3rm) and 71.47 (3rm) is $900,000, as allocated
20under s. 93.547 or s. 560.209, 2009 stats.
AB40-ASA1, s. 1978 21Section 1978. 71.28 (3rn) (b) of the statutes is amended to read:
AB40-ASA1,800,322 71.28 (3rn) (b) Filing claims. Subject to the limitations provided in this
23subsection and s. 506.2056 93.54 or s. 560.2056, 2009 stats., for taxable years
24beginning after December 31, 2009, and before January 1, 2017, a claimant may
25claim as a credit against the tax imposed under s. 71.23, up to the amount of the tax,

1an amount equal to 10 percent of the amount the claimant paid in the taxable year
2for food processing or food warehousing modernization or expansion related to the
3operation of the claimant's food processing plant or food warehouse.
AB40-ASA1, s. 1979 4Section 1979. 71.28 (3rn) (c) 3. a. of the statutes is amended to read:
AB40-ASA1,800,75 71.28 (3rn) (c) 3. a. The maximum amount of the credits that may be allocated
6under this subsection and ss. 71.07 (3rn) and 71.47 (3rn) in fiscal year 2009-10 is
7$1,000,000, as allocated under s. 560.2056, 2009 stats.
AB40-ASA1, s. 1980 8Section 1980. 71.28 (3rn) (c) 3. b. of the statutes is amended to read:
AB40-ASA1,800,119 71.28 (3rn) (c) 3. b. The maximum amount of the credits that may be allocated
10under this subsection and ss. 71.07 (3rn) and 71.47 (3rn) in fiscal year 2010-11 is
11$1,200,000, as allocated under s. 560.2056, 2009 stats.
AB40-ASA1, s. 1981 12Section 1981. 71.28 (3rn) (c) 3. c. of the statutes is amended to read:
AB40-ASA1,800,1613 71.28 (3rn) (c) 3. c. The maximum amount of the credits that may be allocated
14under this subsection and ss. 71.07 (3rn) and 71.47 (3rn) in fiscal year 2011-12, and
15in each year thereafter, is $700,000, as allocated under s. 93.54 or s. 560.2056, 2009
16stats
.
AB40-ASA1, s. 1982 17Section 1982. 71.28 (3rn) (c) 6. of the statutes is amended to read:
AB40-ASA1,800,2018 71.28 (3rn) (c) 6. No credit may be allowed under this subsection unless the
19claimant submits with the claimant's return a copy of the claimant's credit
20certification and allocation under s. 93.54 or s. 560.2056, 2009 stats.
AB40-ASA1, s. 1983 21Section 1983. 71.28 (3t) (b) of the statutes is amended to read:
AB40-ASA1,801,222 71.28 (3t) (b) Credit. Subject to the limitations provided in this subsection and
23in s. 560.28, 2009 stats., for taxable years beginning after December 31, 2007, a
24claimant may claim as a credit, amortized over 15 taxable years starting with the
25taxable year beginning after December 31, 2007, against the tax imposed under s.

171.23, up to the amount of the tax, an amount equal to the claimant's unused credits
2under s. 71.28 (3).
AB40-ASA1, s. 1984 3Section 1984. 71.28 (3t) (c) 1. of the statutes is amended to read:
AB40-ASA1,801,104 71.28 (3t) (c) 1. No credit may be claimed under this subsection unless the
5claimant submits with the claimant's return a copy of the claimant's certification by
6the department of commerce under s. 560.28, 2009 stats., except that, with regard
7to credits claimed by partners of a partnership, members of a limited liability
8company, or shareholders of a tax-option corporation, the entity shall provide a copy
9of its certification under s. 560.28, 2009 stats., to the partner, member, or shareholder
10to submit with his or her return.
AB40-ASA1, s. 1985 11Section 1985. 71.28 (3w) (a) 2. of the statutes is amended to read:
AB40-ASA1,801,1412 71.28 (3w) (a) 2. "Claimant" means a person who is certified to claim tax
13benefits under s. 238.399 (5) or s. 560.799 (5), 2009 stats., and who files a claim under
14this subsection.
AB40-ASA1, s. 1986 15Section 1986. 71.28 (3w) (a) 3. of the statutes is amended to read:
AB40-ASA1,801,1716 71.28 (3w) (a) 3. "Full-time employee" means a full-time employee, as defined
17in s. 238.399 (1) (am) or s. 560.799 (1) (am), 2009 stats.
AB40-ASA1, s. 1987 18Section 1987. 71.28 (3w) (a) 4. of the statutes is amended to read:
AB40-ASA1,801,2019 71.28 (3w) (a) 4. "Enterprise zone" means a zone designated under s. 238.399
20or s.
560.799, 2009 stats.
AB40-ASA1, s. 1988 21Section 1988. 71.28 (3w) (a) 5d. of the statutes is amended to read:
AB40-ASA1,801,2422 71.28 (3w) (a) 5d. "Tier I county or municipality" means a tier I county or
23municipality, as determined by the department of commerce under s. 238.399 or s.
24560.799, 2009 stats.
AB40-ASA1, s. 1989 25Section 1989. 71.28 (3w) (a) 5e. of the statutes is amended to read:
AB40-ASA1,802,3
171.28 (3w) (a) 5e. "Tier II county or municipality" means a tier II county or
2municipality, as determined by the department of commerce under s. 238.399 or s.
3560.799, 2009 stats.
AB40-ASA1, s. 1990 4Section 1990. 71.28 (3w) (b) (intro.) of the statutes is amended to read:
AB40-ASA1,802,85 71.28 (3w) (b) Filing claims; payroll. (intro.) Subject to the limitations
6provided in this subsection and s. 238.399 or s. 560.799, 2009 stats., a claimant may
7claim as a credit against the tax imposed under s. 71.23 an amount calculated as
8follows:
AB40-ASA1, s. 1991 9Section 1991. 71.28 (3w) (b) 5. of the statutes is amended to read:
AB40-ASA1,802,1210 71.28 (3w) (b) 5. Multiply the amount determined under subd. 4. by the
11percentage determined by the department of commerce under s. 238.399 or s.
12560.799, 2009 stats., not to exceed 7 percent.
AB40-ASA1, s. 1992 13Section 1992. 71.28 (3w) (bm) 1. of the statutes is amended to read:
AB40-ASA1,802,2414 71.28 (3w) (bm) 1. In addition to the credits under par. (b) and subds. 2., 3., and
154., and subject to the limitations provided in this subsection and s. 238.399 or s.
16560.799, 2009 stats., a claimant may claim as a credit against the tax imposed under
17s. 71.23 an amount equal to a percentage, as determined by the department of
18commerce
under s. 238.399 or s. 560.799, 2009 stats., not to exceed 100 percent, of
19the amount the claimant paid in the taxable year to upgrade or improve the
20job-related skills of any of the claimant's full-time employees, to train any of the
21claimant's full-time employees on the use of job-related new technologies, or to
22provide job-related training to any full-time employee whose employment with the
23claimant represents the employee's first full-time job. This subdivision does not
24apply to employees who do not work in an enterprise zone.
AB40-ASA1, s. 1993 25Section 1993. 71.28 (3w) (bm) 2. of the statutes is amended to read:
AB40-ASA1,803,14
171.28 (3w) (bm) 2. In addition to the credits under par. (b) and subds. 1., 3., and
24., and subject to the limitations provided in this subsection and s. 238.399 or s.
3560.799, 2009 stats., a claimant may claim as a credit against the tax imposed under
4s. 71.23 an amount equal to the percentage, as determined by the department of
5commerce
under s. 238.399 or s. 560.799, 2009 stats., not to exceed 7 percent, of the
6claimant's zone payroll paid in the taxable year to all of the claimant's full-time
7employees whose annual wages are greater than $20,000 in a tier I county or
8municipality, not including the wages paid to the employees determined under par.
9(b) 1., or greater than $30,000 in a tier II county or municipality, not including the
10wages paid to the employees determined under par. (b) 1., and who the claimant
11employed in the enterprise zone in the taxable year, if the total number of such
12employees is equal to or greater than the total number of such employees in the base
13year. A claimant may claim a credit under this subdivision for no more than 5
14consecutive taxable years.
AB40-ASA1, s. 1994 15Section 1994. 71.28 (3w) (bm) 3. of the statutes is amended to read:
AB40-ASA1,803,2116 71.28 (3w) (bm) 3. In addition to the credits under par. (b) and subds. 1., 2., and
174., and subject to the limitations provided in this subsection and s. 238.399 or s.
18560.799, 2009 stats., for taxable years beginning after December 31, 2008, a claimant
19may claim as a credit against the tax imposed under s. 71.23 up to 10 percent of the
20claimant's significant capital expenditures, as determined by the department of
21commerce
under s. 238.399 (5m) or s. 560.799 (5m), 2009 stats.
AB40-ASA1, s. 1995 22Section 1995. 71.28 (3w) (bm) 4. of the statutes is amended to read:
AB40-ASA1,804,623 71.28 (3w) (bm) 4. In addition to the credits under par. (b) and subds. 1., 2., and
243., and subject to the limitations provided in this subsection and s. 238.399 or s.
25560.799, 2009 stats., for taxable years beginning after December 31, 2009, a claimant

1may claim as a credit against the tax imposed under s. 71.23, up to 1 percent of the
2amount that the claimant paid in the taxable year to purchase tangible personal
3property, items, property, or goods under s. 77.52 (1) (b), (c), or (d), or services from
4Wisconsin vendors, as determined by the department of commerce under s. 238.399
5(5) (e) or s.
560.799 (5) (e), 2009 stats., except that the claimant may not claim the
6credit under this subdivision and subd. 3. for the same expenditures.
AB40-ASA1, s. 1996 7Section 1996. 71.28 (3w) (c) 3. of the statutes is amended to read:
AB40-ASA1,804,108 71.28 (3w) (c) 3. No credit may be allowed under this subsection unless the
9claimant includes with the claimant's return a copy of the claimant's certification for
10tax benefits under s. 238.399 (5) or (5m) or s. 560.799 (5) or (5m), 2009 stats.
AB40-ASA1, s. 1997 11Section 1997. 71.28 (3w) (d) of the statutes is amended to read:
AB40-ASA1,804,1612 71.28 (3w) (d) Administration. Subsection (4) (g) and (h), as it applies to the
13credit under sub. (4), applies to the credit under this subsection. Claimants shall
14include with their returns a copy of their certification for tax benefits, and a copy of
15the verification of their expenses, from the department of commerce or the Wisconsin
16Economic Development Corporation
.
AB40-ASA1, s. 1998 17Section 1998. 71.28 (4) (am) 1. of the statutes is amended to read:
AB40-ASA1,805,1818 71.28 (4) (am) 1. In addition to the credit under par. (ad), any corporation may
19credit against taxes otherwise due under this chapter an amount equal to 5 percent
20of the amount obtained by subtracting from the corporation's qualified research
21expenses, as defined in section 41 of the Internal Revenue Code, except that
22"qualified research expenses" include only expenses incurred by the claimant in a
23development zone under subch. II of ch. 238 or subch. VI of ch. 560, 2009 stats., except
24that a taxpayer may elect the alternative computation under section 41 (c) (4) of the
25Internal Revenue Code and that election applies until the department permits its

1revocation and except that "qualified research expenses" do not include
2compensation used in computing the credit under sub. (1dj) nor research expenses
3incurred before the claimant is certified for tax benefits under s. 238.365 (3) or s.
4560.765 (3), 2009 stats., the corporation's base amount, as defined in section 41 (c)
5of the Internal Revenue Code, in a development zone, except that gross receipts used
6in calculating the base amount means gross receipts from sales attributable to
7Wisconsin under s. 71.25 (9) (b) 1. and 2., (df) 1. and 2., (dh) 1., 2., and 3., (dj), and
8(dk) and research expenses used in calculating the base amount include research
9expenses incurred before the claimant is certified for tax benefits under s. 238.365
10(3) or s.
560.765 (3), 2009 stats., in a development zone, if the claimant submits with
11the claimant's return a copy of the claimant's certification for tax benefits under s.
12238.365 (3) or s. 560.765 (3), 2009 stats., and a statement from the department of
13commerce or the Wisconsin Economic Development Corporation verifying the
14claimant's qualified research expenses for research conducted exclusively in a
15development zone. The rules under s. 73.03 (35) apply to the credit under this
16subdivision. The rules under sub. (1di) (f) and (g) as they apply to the credit under
17that subsection apply to claims under this subdivision. Section 41 (h) of the Internal
18Revenue Code does not apply to the credit under this subdivision.
AB40-ASA1, s. 1999 19Section 1999. 71.28 (4) (am) 2. of the statutes is amended to read:
AB40-ASA1,806,420 71.28 (4) (am) 2. The development zones credit under subd. 1., as it applies to
21a person certified under s. 238.365 (3) or s. 560.765 (3), 2009 stats., applies to a
22corporation that conducts economic activity in a development opportunity zone
23under s. 238.395 (1) or s. 560.795 (1), 2009 stats., and that is entitled to tax benefits
24under s. 238.395 (3) or s. 560.795 (3), 2009 stats., subject to the limits under s.
25238.395 (2) or s. 560.795 (2), 2009 stats. A development opportunity zone credit

1under this subdivision may be calculated using expenses incurred by a claimant
2beginning on the effective date under s. 238.395 (2) (a) or s. 560.795 (2) (a), 2009
3stats.,
of the development opportunity zone designation of the area in which the
4claimant conducts economic activity.
AB40-ASA1, s. 2000 5Section 2000. 71.28 (5b) (a) 2. of the statutes is amended to read:
AB40-ASA1,806,76 71.28 (5b) (a) 2. "Fund manager" means an investment fund manager certified
7under s. 238.15 (2) or s. 560.205 (2), 2009 stats.
AB40-ASA1, s. 2001 8Section 2001. 71.28 (5b) (b) 1. of the statutes is amended to read:
AB40-ASA1,806,149 71.28 (5b) (b) 1. For taxable years beginning after December 31, 2004, subject
10to the limitations provided under this subsection and s. 238.15 or s. 560.205, 2009
11stats.
, and except as provided in subd. 2., a claimant may claim as a credit against
12the tax imposed under s. 71.23, up to the amount of those taxes, 25 percent of the
13claimant's investment paid to a fund manager that the fund manager invests in a
14business certified under s. 238.15 (1) or s. 560.205 (1), 2009 stats.
AB40-ASA1, s. 2002 15Section 2002. 71.28 (5b) (b) 2. of the statutes is amended to read:
AB40-ASA1,806,2416 71.28 (5b) (b) 2. In the case of a partnership, limited liability company, or
17tax-option corporation, the computation of the 25 percent limitation under subd. 1.
18shall be determined at the entity level rather than the claimant level and may be
19allocated among the claimants who make investments in the manner set forth in the
20entity's organizational documents. The entity shall provide to the department of
21revenue and to the department of commerce or the Wisconsin Economic
22Development Corporation
the names and tax identification numbers of the
23claimants, the amounts of the credits allocated to the claimants, and the
24computation of the allocations.
AB40-ASA1, s. 2003 25Section 2003. 71.28 (5b) (d) 3. of the statutes is amended to read:
AB40-ASA1,807,5
171.28 (5b) (d) 3. For calendar years beginning investments made after
2December 31, 2007, if an investment for which a claimant claims a credit under par.
3(b) is held by the claimant for less than 3 years, the claimant shall pay to the
4department, in the manner prescribed by the department, the amount of the credit
5that the claimant received related to the investment.
AB40-ASA1, s. 2004 6Section 2004. 71.28 (5f) (a) 1. (intro.) of the statutes is amended to read:
AB40-ASA1,807,177 71.28 (5f) (a) 1. (intro.) "Accredited production" means a film, video, broadcast
8advertisement, or television production, as approved by the department of commerce
9or the department of tourism, for which the aggregate salary and wages included in
10the cost of the production for the period ending 12 months after the month in which
11the principal filming or taping of the production begins exceeds $50,000. "Accredited
12production" also means an electronic game, as approved by the department of
13commerce or the department of tourism, for which the aggregate salary and wages
14included in the cost of the production for the period ending 36 months after the month
15in which the principal programming, filming, or taping of the production begins
16exceeds $100,000. "Accredited production" does not include any of the following,
17regardless of the production costs:
AB40-ASA1, s. 2005 18Section 2005. 71.28 (5f) (a) 3. of the statutes is amended to read:
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