SB27-SSA1,807,424
71.28
(1dd) (e) The credit under this subsection, as it applies to a person
25certified under s. 560.765 (3),
2009 stats., applies to a corporation that conducts
1economic activity in a zone under s. 560.795 (1)
, 2009 stats., and that is entitled to
2tax benefits under s. 560.795 (3),
2009 stats., subject to the limits under s. 560.795
3(2)
, 2009 stats. A credit under this subsection may be credited using expenses
4incurred by a claimant on July 29, 1995.
SB27-SSA1, s. 1087
5Section
1087. 71.28 (1de) (a) (intro.) of the statutes is amended to read:
SB27-SSA1,807,166
71.28
(1de) (a) (intro.) Except as provided in s. 73.03 (35), for any taxable year
7for which a person is certified under s. 560.765 (3)
, 2009 stats., and begins business
8operations in a zone under s. 560.71
, 2009 stats., after July 29, 1995, entitled under
9s. 560.795 (3) (a)
, 2009 stats., and begins business operations in a zone under s.
10560.795
, 2009 stats., after July 29, 1995, or certified under s. 560.797 (4) (a),
2009
11stats., for each zone for which the person is certified or entitled the person may claim
12as a credit against taxes otherwise due under this subchapter an amount equal to
137.5% of the amount that the person expends to remove or contain environmental
14pollution, as defined in s. 299.01 (4), in the zone or to restore soil or groundwater that
15is affected by environmental pollution, as defined in s. 299.01 (4), in the zone if the
16person fulfills all of the following requirements:
SB27-SSA1,807,2418
71.28
(1de) (a) 1. Begins the work, other than planning and investigating, for
19which the credit is claimed after the area that includes the site where the work is
20done is designated a development zone under s. 560.71,
2009 stats., a development
21opportunity zone under s. 560.795
, 2009 stats., or an enterprise development zone
22under s. 560.797
, 2009 stats., and after the claimant is certified under s. 560.765 (3)
,
232009 stats., entitled under s. 560.795 (3) (a)
, 2009 stats., or certified under s. 560.797
24(4) (a)
, 2009 stats.
SB27-SSA1,808,6
171.28
(1de) (d) The credit under this subsection, as it applies to a person
2certified under s. 560.765 (3),
2009 stats., applies to a corporation that conducts
3economic activity in a zone under s. 560.795 (1)
, 2009 stats., and that is entitled to
4tax benefits under s. 560.795 (3),
2009 stats., subject to the limits under s. 560.795
5(2)
, 2009 stats. A credit under this subsection may be credited using expenses
6incurred by a claimant on July 29, 1995.
SB27-SSA1, s. 1090
7Section
1090. 71.28 (1di) (a) (intro.) of the statutes is amended to read:
SB27-SSA1,808,148
71.28
(1di) (a) (intro.) Except as provided in pars. (dm) and (f) and s. 73.03 (35),
9for any taxable year for which the person is entitled under s. 560.795 (3)
, 2009 stats., 10to claim tax benefits, any person may claim as a credit against taxes otherwise due
11under this chapter 2.5% of the purchase price of depreciable, tangible personal
12property, or 1.75% of the purchase price of depreciable, tangible personal property
13that is expensed under section
179 of the internal revenue code for purposes of the
14taxes under this chapter, except that:
SB27-SSA1,808,2116
71.28
(1di) (a) 1. The investment must be in property that is purchased after
17the person is entitled under s. 560.795 (3)
, 2009 stats., to claim tax benefits and that
18is used for at least 50% of its use in the conduct of the person's business operations
19at a location in a development zone under subch. VI of ch. 560
, 2009 stats., or, if the
20property is mobile, the base of operations of the property for at least 50% of its use
21must be a location in a development zone.
SB27-SSA1,809,523
71.28
(1di) (b) 2. If the claimant is located on an Indian reservation, as defined
24in s. 560.86 (5),
2009 stats., and is an American Indian, as defined in s. 560.86 (1),
252009 stats., an Indian business, as defined in s. 560.86 (4),
2009 stats., or a tribal
1enterprise, as defined in s. 71.07 (2di) (b) 2., and if the allowable amount of the credit
2under this subsection exceeds the taxes otherwise due under this chapter on or
3measured by the claimant's income, the amount of the credit not used as an offset
4against those taxes shall be certified to the department of administration for
5payment to the claimant by check, share draft or other draft.
SB27-SSA1,809,237
71.28
(1di) (b) 3. Partnerships, limited liability companies and tax-option
8corporations may not claim the credit under this subsection, but the eligibility for,
9and amount of, that credit shall be determined on the basis of their economic activity,
10not that of their shareholders, partners or members. The corporation, partnership
11or limited liability company shall compute the amount of the credit that may be
12claimed by each of its shareholders, partners or members and shall provide that
13information to each of its shareholders, partners or members. Partners, members
14of limited liability companies and shareholders of tax-option corporations may claim
15the credit based on the partnership's, company's or corporation's activities in
16proportion to their ownership interest and may offset it against the tax attributable
17to their income from the partnership's, company's or corporation's business
18operations in the development zone; except that partners, members, and
19shareholders in a development zone under s. 560.795 (1) (e)
, 2009 stats., may offset
20the credit against the amount of the tax attributable to their income from all of the
21partnership's, company's, or corporation's business operations; and against the tax
22attributable to their income from the partnership's, company's or corporation's
23directly related business operations.
SB27-SSA1,810,2
171.28
(1di) (d) 1. A copy of a verification from the department of commerce that
2the claimant may claim tax benefits under s. 560.795 (3)
, 2009 stats.
SB27-SSA1,810,104
71.28
(1di) (f) If a person who is entitled under s. 560.795 (3)
, 2009 stats., to
5claim tax benefits becomes ineligible for such tax benefits, that person may claim no
6credits under this subsection for the taxable year that includes the day on which the
7person becomes ineligible for tax benefits or succeeding taxable years and that
8person may carry over no unused credits from previous years to offset tax under this
9chapter for the taxable year that includes the day on which the person becomes
10ineligible for tax benefits or succeeding taxable years.
SB27-SSA1,810,1612
71.28
(1di) (g) If a person who is entitled under s. 560.795 (3)
, 2009 stats., to
13claim tax benefits ceases business operations in the development zone during any of
14the taxable years that that zone exists, that person may not carry over to any taxable
15year following the year during which operations cease any unused credits from the
16taxable year during which operations cease or from previous taxable years.
SB27-SSA1,811,218
71.28
(1di) (i) The development zones credit under this subsection, as it applies
19to a person certified under s. 560.765 (3),
2009 stats., applies to a corporation that
20conducts economic activity in a development opportunity zone under s. 560.795 (1)
,
212009 stats., and that is entitled to tax benefits under s. 560.795 (3)
, 2009 stats.,
22subject to the limits under s. 560.795 (2)
, 2009 stats. A development opportunity
23zone credit under this paragraph may be calculated using expenses incurred by a
24claimant beginning on the effective date under s. 560.795 (2) (a)
, 2009 stats., of the
1development opportunity zone designation of the area in which the claimant
2conducts economic activity.
SB27-SSA1, s. 1098
3Section
1098. 71.28 (1dj) (am) (intro.) of the statutes is amended to read:
SB27-SSA1,811,74
71.28
(1dj) (am) (intro.) Except as provided under par. (f) or s. 73.03 (35), for
5any taxable year for which the person is certified under s. 560.765 (3)
, 2009 stats., 6for tax benefits, any person may claim as a credit against taxes otherwise due under
7this chapter an amount calculated as follows:
SB27-SSA1, s. 1099
8Section
1099. 71.28 (1dj) (am) 4. a. of the statutes is amended to read:
SB27-SSA1,811,159
71.28
(1dj) (am) 4. a. If certified under s. 560.765 (3)
, 2009 stats., for tax
10benefits before January 1, 1992, modify "qualified wages" as defined in section
51 (b)
11of the internal revenue code to exclude wages paid before the claimant is certified for
12tax benefits and to exclude wages that are paid to employees for work at any location
13that is not in a development zone under subch. VI of ch. 560
, 2009 stats. For purposes
14of this subd. 4. a., mobile employees work at their base of operations and leased or
15rented employees work at the location where they perform services.
SB27-SSA1, s. 1100
16Section
1100. 71.28 (1dj) (am) 4. b. of the statutes is amended to read:
SB27-SSA1,811,2317
71.28
(1dj) (am) 4. b. If certified under s. 560.765 (3)
, 2009 stats., for tax
18benefits after December 31, 1991, modify "qualified wages" as defined in section
51 19(b) of the internal revenue code to exclude wages paid before the claimant is certified
20for tax benefits and to exclude wages that are paid to employees for work at any
21location that is not in a development zone under subch. VI of ch. 560
, 2009 stats. For
22purposes of this subd. 4. b., mobile employees and leased or rented employees work
23at their base of operations.
SB27-SSA1, s. 1101
24Section
1101. 71.28 (1dj) (am) 4c. of the statutes is amended to read:
SB27-SSA1,812,5
171.28
(1dj) (am) 4c. Modify the rule for ineligible individuals under section
51 2(i) (1) of the internal revenue code to allow credit for the wages of related individuals
3paid by an Indian business, as defined in s. 560.86 (4),
2009 stats., or a tribal
4enterprise, as defined in s. 71.07 (2di) (b) 2., if the Indian business or tribal enterprise
5is located in a development zone designated under s. 560.71 (3) (c) 2.
, 2009 stats.
SB27-SSA1, s. 1102
6Section
1102. 71.28 (1dj) (am) 4t. of the statutes is amended to read:
SB27-SSA1,812,137
71.28
(1dj) (am) 4t. If certified under s. 560.765 (3)
, 2009 stats., for tax benefits
8before January 1, 1992, modify section
51 (i) (3) of the internal revenue code so that
9for leased or rented employees, except employees of a leasing agency certified for tax
10benefits who perform services directly for the agency in a development zone, the
11minimum employment periods apply to the time that they perform services in a
12development zone for a single lessee or renter, not to their employment by the leasing
13agency.
SB27-SSA1,812,1615
71.28
(1dj) (e) 1. A copy of the claimant's certification for tax benefits under s.
16560.765 (3)
, 2009 stats.
SB27-SSA1, s. 1104
17Section
1104. 71.28 (1dj) (e) 3. a. of the statutes is amended to read:
SB27-SSA1,812,2218
71.28
(1dj) (e) 3. a. If certified under s. 560.765 (3)
, 2009 stats., for tax benefits
19before January 1, 1992, a statement from the department of commerce verifying the
20amount of qualifying wages and verifying that the employees were hired for work
21only in a development zone or are mobile employees whose base of operations is in
22a development zone.
SB27-SSA1, s. 1105
23Section
1105. 71.28 (1dj) (e) 3. b. of the statutes is amended to read:
SB27-SSA1,813,324
71.28
(1dj) (e) 3. b. If certified under s. 560.765 (3)
, 2009 stats., for tax benefits
25after December 31, 1991, a statement from the department of commerce verifying the
1amount of qualifying wages and verifying that the employees were hired for work
2only in a development zone or are mobile employees or leased or rented employees
3whose base of operations is in a development zone.
SB27-SSA1,813,135
71.28
(1dj) (i) The development zones credit under this subsection, as it applies
6to a person certified under s. 560.765 (3),
2009 stats., applies to a corporation that
7conducts economic activity in a development opportunity zone under s. 560.795 (1)
,
82009 stats., and that is entitled to tax benefits under s. 560.795 (3),
2009 stats., 9subject to the limits under s. 560.795 (2)
, 2009 stats. A development opportunity
10zone credit under this paragraph may be calculated using expenses incurred by a
11claimant beginning on the effective date under s. 560.795 (2) (a)
, 2009 stats., of the
12development opportunity zone designation of the area in which the claimant
13conducts economic activity.
SB27-SSA1,813,2015
71.28
(1dL) (a) Except as provided in pars. (ag), (ar), (bm) and (f) and s. 73.03
16(35), for any taxable year for which the person is certified under s. 560.765 (3)
, 2009
17stats., for tax benefits, any person may claim as a credit against taxes otherwise due
18under this subchapter an amount equal to 2.5% of the amount expended by that
19person to acquire, construct, rehabilitate or repair real property in a development
20zone under subch. VI of ch. 560
, 2009 stats.
SB27-SSA1,814,622
71.28
(1dL) (ag) If the credit under par. (a) is claimed for an amount expended
23to construct, rehabilitate, remodel or repair property, the claimant must have begun
24the physical work of construction, rehabilitation, remodeling or repair, or any
25demolition or destruction in preparation for the physical work, after the place where
1the property is located was designated a development zone under s. 560.71
, 2009
2stats., and the completed project must be placed in service after the claimant is
3certified for tax benefits under s. 560.765 (3)
, 2009 stats. In this paragraph, "physical
4work" does not include preliminary activities such as planning, designing, securing
5financing, researching, developing specifications or stabilizing the property to
6prevent deterioration.
SB27-SSA1,814,178
71.28
(1dL) (ar) If the credit under par. (a) is claimed for an amount expended
9to acquire property, the property must have been acquired by the claimant after the
10place where the property is located was designated a development zone under s.
11560.71
, 2009 stats., and the completed project must be placed in service after the
12claimant is certified for tax benefits under s. 560.765 (3)
, 2009 stats., and the
13property must not have been previously owned by the claimant or a related person
14during the 2 years prior to the designation of the development zone under s. 560.71
,
152009 stats. No credit is allowed for an amount expended to acquire property until
16the property, either in its original state as acquired by the claimant or as
17subsequently constructed, rehabilitated, remodeled or repaired, is placed in service.
SB27-SSA1,814,2519
71.28
(1dL) (bm) In calculating the credit under par. (a) a claimant shall reduce
20the amount expended to acquire property by a percentage equal to the percentage of
21the area of the real property not used for the purposes for which the claimant is
22certified to claim tax benefits under s. 560.765 (3)
, 2009 stats., and shall reduce the
23amount expended for other purposes by the amount expended on the part of the
24property not used for the purposes for which the claimant is certified to claim tax
25benefits under s. 560.765 (3)
, 2009 stats.
SB27-SSA1,815,92
71.28
(1dL) (c) If the claimant is located on an Indian reservation, as defined
3in s. 560.86 (5),
2009 stats., and is an American Indian, as defined in s. 560.86 (1),
42009 stats., an Indian business, as defined in s. 560.86 (4),
2009 stats., or a tribal
5enterprise, as defined in s. 71.07 (2di) (b) 2., and if the allowable amount of the credit
6under par. (a) exceeds the taxes otherwise due under this chapter on or measured by
7the claimant's income, the amount of the credit not used as an offset against those
8taxes shall be certified to the department of administration for payment to the
9claimant by check, share draft or other draft.
SB27-SSA1,815,1911
71.28
(1dL) (i) The development zones credit under this subsection, as it
12applies to a person certified under s. 560.765 (3),
2009 stats., applies to a corporation
13that conducts economic activity in a development opportunity zone under s. 560.795
14(1)
, 2009 stats., and that is entitled to tax benefits under s. 560.795 (3),
2009 stats., 15subject to the limits under s. 560.795 (2)
, 2009 stats. A development opportunity
16zone credit under this paragraph may be calculated using expenses incurred by a
17claimant beginning on the effective date under s. 560.795 (2) (a)
, 2009 stats., of the
18development opportunity zone designation of the area in which the claimant
19conducts economic activity.
SB27-SSA1,815,2421
71.28
(1dm) (a) 1. "Certified" means entitled under s.
238.395 (3) (a) 4. or s. 22560.795 (3) (a) 4.
, 2009 stats., to claim tax benefits or certified under s.
238.395 (5),
23238.398 (3), or 238.3995 (4) or s. 560.795 (5),
2009 stats., s. 560.798 (3),
2009 stats., 24s. or 560.7995 (4)
, 2009 stats.
SB27-SSA1,816,4
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.
SB27-SSA1,816,146
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.
SB27-SSA1,816,1916
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.
SB27-SSA1,816,2421
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).
SB27-SSA1,817,14
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.
SB27-SSA1,818,216
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.
SB27-SSA1,818,114
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.
SB27-SSA1,818,1413
71.28
(1ds) (a) 1. "Development zone" means a zone designated under s. 560.71
,
142009 stats.
SB27-SSA1,819,416
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.
SB27-SSA1,819,76
71.28
(1ds) (d) 1. A copy of the claimant's certification for tax benefits under
7s. 560.765 (3)
, 2009 stats.
SB27-SSA1,819,179
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.
SB27-SSA1,819,2419
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.
SB27-SSA1, s. 1126
25Section
1126. 71.28 (1dx) (b) (intro.) of the statutes is amended to read:
SB27-SSA1,820,7
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:
SB27-SSA1,820,139
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.
SB27-SSA1,820,1915
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.
SB27-SSA1,821,321
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.
SB27-SSA1,821,115
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.