AB64-ASA1,603,115 4. For purposes of this paragraph, the provisions of federal public laws that
6directly or indirectly affect the Internal Revenue Code, as defined in this paragraph,
7apply for Wisconsin purposes at the same time as for federal purposes, except that
8changes made by section 4007 (b) of P.L. 114-41, section 1102 of P.L. 114-74, sections
9105, 111, 113 to 115, 133, 301, 302, 304, 305, 308, 311, 313 to 323, 325, 331, and 343
10to 345 of division Q of P.L. 114-113 first apply for taxable years beginning after
11December 31, 2016.
AB64-ASA1,1012 12Section 1012 . 71.04 (7) (dh) 2. b. of the statutes is amended to read:
AB64-ASA1,603,1513 71.04 (7) (dh) 2. b. The service relates to tangible personal property that is
14located in this state at the time that the service is received or
tangible personal
15property that is delivered directly or indirectly to customers in this state.
AB64-ASA1,1013 16Section 1013 . 71.04 (7) (dh) 2. c. of the statutes is amended to read:
AB64-ASA1,603,1817 71.04 (7) (dh) 2. c. The service is provided to purchased by an individual who
18is physically present in this state at the time that the service is received.
AB64-ASA1,1013d 19Section 1013d. 71.04 (7) (dh) 3. of the statutes is amended to read:
AB64-ASA1,603,2320 71.04 (7) (dh) 3. If Except as provided in subd. 4., if the purchaser of a service
21receives the benefit of a service in more than one state, the gross receipts from the
22performance of the service are included in the numerator of the sales factor according
23to the portion of the service received in this state.
AB64-ASA1,1013e 24Section 1013e. 71.04 (7) (dh) 4. of the statutes is created to read:
AB64-ASA1,604,5
171.04 (7) (dh) 4. For taxable years beginning after December 31, 2018, a
2broadcaster's gross receipts from advertising are in this state only if the advertiser's
3commercial domicile is in this state. With regard to a broadcaster who is a member
4of a combined group, as defined in s. 71.255 (1) (a), this subdivision does not apply
5to the gross receipts of the members who are not broadcasters.
AB64-ASA1,1013f 6Section 1013f. 71.04 (7) (dj) 1. (intro.) of the statutes is amended to read:
AB64-ASA1,604,127 71.04 (7) (dj) 1. (intro.) Except as provided in subd. 2. and par. (df), gross
8royalties and other gross receipts received for the use or license of intangible
9property, including patents, copyrights, trademarks, trade names, service names,
10franchises, licenses, plans, specifications, blueprints, processes, techniques,
11formulas, designs, layouts, patterns, drawings, manuals, technical know-how,
12contracts, and customer lists, are sales in this state if any of the following applies:
AB64-ASA1,1013g 13Section 1013g. 71.04 (7) (dj) 1. a. of the statutes is amended to read:
AB64-ASA1,604,2014 71.04 (7) (dj) 1. a. The purchaser or licensee uses the intangible property in the
15operation of a trade or business at a location in this state. If Except as provided in
16subd. 2., if
the purchaser or licensee uses the intangible property in the operation of
17a trade or business in more than one state, the gross royalties and other gross
18receipts from the use of the intangible property shall be divided between those states
19having jurisdiction to impose an income tax on the taxpayer in proportion to the use
20of the intangible property in those states.
AB64-ASA1,1013h 21Section 1013h. 71.04 (7) (dj) 2. of the statutes is created to read:
AB64-ASA1,605,422 71.04 (7) (dj) 2. For taxable years beginning after December 31, 2018, a
23broadcaster's gross royalties and other gross receipts received for the use or license
24of intangible property are sales in this state only if the commercial domicile of the
25purchaser or licensee is in this state and the purchaser or licensee has a direct

1connection or relationship with the broadcaster pursuant to a contract under which
2the royalties or receipts are derived. With regard to a broadcaster who is a member
3of a combined group, as defined in s. 71.255 (1) (a), this subdivision does not apply
4to the gross royalties and receipts of the members who are not broadcasters.
AB64-ASA1,1013i 5Section 1013i. 71.04 (7) (g) of the statutes is created to read:
AB64-ASA1,605,96 71.04 (7) (g) 1. For taxable years beginning after December 31, 2018, the
7amount of a broadcaster's gross receipts from advertising and the use or license of
8intangible property, as determined under pars. (dh) 4. and (dj) 2., shall be adjusted
9as follows:
AB64-ASA1,605,1110 a. Determine the amount of the numerator of the sales factor for a broadcaster
11as provided in this subsection.
AB64-ASA1,605,1412 b. Multiply .01 by the total amount of the domestic gross receipts of the
13broadcaster from advertising and royalties and other gross receipts for the use or
14license of intangible property.
AB64-ASA1,605,1715 c. Determine the numerator of the sales for a broadcaster by substituting the
16amount determined under subd. 1. b. for the total amount determined under subd.
171. a.
AB64-ASA1,605,2318 d. Except as provided in subd. 1. e., if the amount of the numerator determined
19under subd. 1. c. is more than the amount determined under subd. 1. a., substitute
20the amount of total gross receipts determined under subd. 1. b. for the total amount
21of the gross receipts determined under subd. 1. a. For purposes of this subd. 1. d.,
22the amount of the numerator for a broadcaster is the amount determined under subd.
231. c.
AB64-ASA1,606,224 e. If the amount of the numerator computed under subd. 1. c. is more than 140
25percent of the amount determined under subd. 1. a., adjust the total amount of the

1gross receipts under subd. 1. a. so that the amount of the numerator for a broadcaster
2is 140 percent of the numerator otherwise determined under subd. 1. a.
AB64-ASA1,606,33 2. The department may promulgate rules to administer this paragraph.
AB64-ASA1,1014 4Section 1014 . 71.05 (1) (c) 13. of the statutes is created to read:
AB64-ASA1,606,65 71.05 (1) (c) 13. An entity described under, or an entity whose bonds are issued
6under, s. 66.1201, 66.1333, or 66.1335.
AB64-ASA1,1015 7Section 1015 . 71.05 (6) (a) 26. (intro.) of the statutes is amended to read:
AB64-ASA1,606,108 71.05 (6) (a) 26. (intro.) For the taxable year in which a distribution is received,
9all of the following amounts distributed from a college savings account, as described
10in s. 16.641 224.50:
AB64-ASA1,1016 11Section 1016 . 71.05 (6) (a) 26. c. of the statutes is amended to read:
AB64-ASA1,606,1712 71.05 (6) (a) 26. c. To the extent that an amount is not otherwise added back
13under this subdivision, any amount withdrawn from a college savings account, as
14described in s. 16.641 224.50, for any purpose if the withdrawn amount was
15contributed to the account within 365 days of the day on which the amount was
16withdrawn from such an account and if the withdrawn amount was previously
17subtracted under par. (b) 32.
AB64-ASA1,1016v 18Section 1016v. 71.05 (6) (b) 22. of the statutes is amended to read:
AB64-ASA1,606,2519 71.05 (6) (b) 22. For taxable years beginning after December 31, 1995, an
20amount up to $5,000 that is expended during the period that consists of the year to
21which the claim relates and the prior 2 taxable years, by a full-year resident of this
22state who is an adoptive parent, for adoption fees, court costs or legal fees relating
23to the adoption of a child, for whom a final order of adoption has been entered under
24s. 48.91 (3) or by an order of a court of any other state, or upon registration of a foreign
25adoption under s. 48.97 (2),
during the taxable year.
AB64-ASA1,1017
1Section 1017. 71.05 (6) (b) 23. of the statutes is amended to read:
AB64-ASA1,607,52 71.05 (6) (b) 23. Any increase in value of a tuition unit that is purchased under
3a tuition contract under s. 16.64 224.48, except that the subtraction under this
4subdivision may not be claimed by any individual who received a refund under s.
516.64 224.48 (7) (a) 2., 3. or 4.
AB64-ASA1,1018 6Section 1018 . 71.05 (6) (b) 28. (intro.) of the statutes is amended to read:
AB64-ASA1,607,137 71.05 (6) (b) 28. (intro.) An amount paid by a claimant for tuition expenses and
8mandatory student fees for a student who is the claimant or who is the claimant's
9child and the claimant's dependent who is claimed under section 151 (c) of the
10Internal Revenue Code, to attend any university, college, technical college or a school
11approved under s. 38.50 440.52, that is located in Wisconsin or to attend a public
12vocational school or public institution of higher education in Minnesota under the
13Minnesota-Wisconsin reciprocity agreement under s. 39.47, calculated as follows:
AB64-ASA1,1019 14Section 1019 . 71.05 (6) (b) 28. h. of the statutes is amended to read:
AB64-ASA1,607,2215 71.05 (6) (b) 28. h. No modification may be claimed under this subdivision for
16an amount paid for tuition expenses and mandatory student fees, as described under
17this subdivision, if the source of the payment is an amount withdrawn from a college
18savings account, as described in s. 16.641 224.50 or from a college tuition and
19expenses program, as described in s. 16.64 224.48, and if the owner of the account
20or a parent, grandparent, great-grandparent, aunt, or uncle of the beneficiary, who
21contributed to the account, has claimed a deduction under subd. 32. or 33. that
22relates to such an amount.
AB64-ASA1,1020 23Section 1020 . 71.05 (6) (b) 31. of the statutes is amended to read:
AB64-ASA1,608,224 71.05 (6) (b) 31. Any increase in value of a college savings account, as described
25in s. 16.641 224.50, except that the subtraction under this subdivision may not be

1claimed by any individual who has made a nonqualified withdrawal, as described in
2s. 16.641 224.50 (2) (e).
AB64-ASA1,1021 3Section 1021 . 71.05 (6) (b) 32. (intro.) of the statutes is amended to read:
AB64-ASA1,608,104 71.05 (6) (b) 32. (intro.) An amount paid into a college savings account, as
5described in s. 16.641 224.50, in the taxable year in which the contribution is made
6or on or before the 15th day of the 4th month beginning after the close of a taxpayer's
7taxable year to which this subtraction relates, by the owner of the account or by any
8other individual, for the benefit of any beneficiary of an account, calculated as
9follows, except that each amount that is subtracted under this subdivision may be
10subtracted only once:
AB64-ASA1,1022 11Section 1022 . 71.05 (6) (b) 32m. of the statutes is amended to read:
AB64-ASA1,608,1812 71.05 (6) (b) 32m. Consistent with the limitations specified in subd. 32., for
13rollovers occurring after April 15, 2015, any principal amount rolled over to a college
14savings account, as described in s. 16.641 224.50, from another state's qualified
15tuition program, as described in 26 USC 529 (c) (3) (C) (i). Amounts eligible for the
16subtraction under this subdivision that are in excess of the annual limits specified
17under subd. 32. may be carried forward to future taxable years of the taxpayer
18without limitation, other than the limits specified in subd. 32. ae. and am.
AB64-ASA1,1023 19Section 1023 . 71.05 (6) (b) 33. (intro.) of the statutes is amended to read:
AB64-ASA1,608,2520 71.05 (6) (b) 33. (intro.) An amount paid into a college tuition and expenses
21program, as described in s. 16.64 224.48, by the owner of the account or by a parent,
22grandparent, great-grandparent, aunt, or uncle of the beneficiary, if the beneficiary
23of the account is one of the following: the claimant; the claimant's child; the
24claimant's grandchild; the claimant's great-grandchild; or the claimant's niece or
25nephew; calculated as follows:
AB64-ASA1,1023s
1Section 1023s. 71.05 (6) (b) 53. of the statutes is created to read:
AB64-ASA1,609,72 71.05 (6) (b) 53. The value of any Olympic, Paralympic, or Special Olympics
3medal won by an individual in an Olympic, Paralympic, or Special Olympics
4competition, and the amount of any payment such an individual receives from the
5U.S. Olympic Committee or from the Special Olympics Board of Directors, but only
6to the extent that the committee made the payment because the individual won an
7Olympic, Paralympic, or Special Olympics medal.
AB64-ASA1,1024 8Section 1024 . 71.05 (8) (b) 1. of the statutes is amended to read:
AB64-ASA1,609,239 71.05 (8) (b) 1. A Except as provided in s. 71.80 (25), a Wisconsin net operating
10loss may be carried back against Wisconsin taxable income of the previous 2 years
11and then carried forward against Wisconsin taxable incomes of the next 20 taxable
12years, if the taxpayer was subject to taxation under this chapter in the taxable year
13in which the loss was sustained incurred, to the extent not offset against other
14income of the year of loss and to the extent not offset against Wisconsin modified
15taxable income of the 2 years preceding the loss and of any year between the loss year
16and the taxable year for which the loss carry-forward is claimed. In this paragraph,
17“Wisconsin modified taxable income" means Wisconsin taxable income with the
18following exceptions: a net operating loss deduction or offset for the loss year or any
19taxable year before or thereafter is not allowed, the deduction for long-term capital
20gains under subs. (6) (b) 9. and 9m. and (25) is not allowed, the amount deductible
21for losses from sales or exchanges of capital assets may not exceed the amount
22includable in income for gains from sales or exchanges of capital assets and
23“Wisconsin modified taxable income" may not be less than zero.
AB64-ASA1,1035m 24Section 1035m. 71.07 (2dy) (b) of the statutes is amended to read:
AB64-ASA1,610,5
171.07 (2dy) (b) Filing claims. Subject to the limitations under this subsection
2and ss. 238.301 to 238.306 or ss. 560.701 to 560.706, 2009 stats., for taxable years
3beginning after December 31, 2008, a claimant may claim as a credit against the tax
4imposed under s. 71.02 or 71.08, up to the amount of the tax, the amount authorized
5for the claimant under s. 238.303 or s. 560.703, 2009 stats.
AB64-ASA1,1035n 6Section 1035n. 71.07 (2dy) (d) 2. of the statutes is amended to read:
AB64-ASA1,610,167 71.07 (2dy) (d) 2. If a claimant's certification is revoked under s. 238.305 or s.
8560.705, 2009 stats., or if a claimant becomes ineligible for tax benefits under s.
9238.302 or s. 560.702, 2009 stats., the claimant may not claim credits under this
10subsection for the taxable year that includes the day on which the certification is
11revoked; the taxable year that includes the day on which the claimant becomes
12ineligible for tax benefits; or succeeding taxable years and the claimant may not
13carry over unused credits from previous years to offset the tax imposed under s. 71.02
14or 71.08 for the taxable year that includes the day on which certification is revoked;
15the taxable year that includes the day on which the claimant becomes ineligible for
16tax benefits; or succeeding taxable years.
AB64-ASA1,1035p 17Section 1035p. 71.07 (3q) (b) (intro.) of the statutes is amended to read:
AB64-ASA1,610,2118 71.07 (3q) (b) Filing claims. (intro.) Subject to the limitations provided in this
19subsection and s. 238.16 or s. 560.2055, 2009 stats., for taxable years beginning after
20December 31, 2009, a claimant may claim as a credit against the taxes imposed under
21ss. s. 71.02 and 71.08 any of the following:
AB64-ASA1,1035x 22Section 1035x. 71.07 (3q) (c) 3. of the statutes is amended to read:
AB64-ASA1,611,223 71.07 (3q) (c) 3. The maximum amount of credits that may be awarded under
24this subsection and ss. 71.28 (3q) and 71.47 (3q) for the period beginning on January
251, 2010, and ending on June 30, 2013, is $14,500,000, not including the amount of

1any credits reallocated under s. 238.15 (3) (d), 2015 stats., or s. 560.205 (3) (d), 2009
2stats.
AB64-ASA1,1036 3Section 1036 . 71.07 (3q) (d) 2. of the statutes is amended to read:
AB64-ASA1,611,124 71.07 (3q) (d) 2. If the allowable amount of the claim under par. (b) exceeds the
5tax otherwise due under ss. s. 71.02 and 71.08, the amount of the claim not used to
6offset the tax due shall be certified by the department of revenue to the department
7of administration for payment by check, share draft, or other draft drawn from the
8appropriation account under s. 20.835 (2) (bb), except that the amounts certified
9under this subdivision for taxable years beginning after December 31, 2009, and
10before January 1, 2012, shall be paid in taxable years beginning after December 31,
112011. Notwithstanding s. 71.82, no interest shall be paid on amounts certified under
12this subdivision.
AB64-ASA1,1036e 13Section 1036e. 71.07 (3s) (b) of the statutes is amended to read:
AB64-ASA1,611,2214 71.07 (3s) (b) The tax imposed under s. 71.02 or 71.08 shall be reduced by an
15amount equal to the sales and use tax under ch. 77 paid by the person in such taxable
16year on fuel and electricity consumed in manufacturing tangible personal property
17in this state. Shareholders in a tax-option corporation and partners may claim the
18credit under this subsection, based on eligible sales and use taxes paid by the
19partnership or tax-option corporation, in proportion to the ownership interest of
20each partner or shareholder. The partnership or tax-option corporation shall
21calculate the amount of the credit which may be claimed by each partner or
22shareholder and shall provide that information to the partner or shareholder.
AB64-ASA1,1036f 23Section 1036f. 71.07 (3t) (b) of the statutes is amended to read:
AB64-ASA1,612,424 71.07 (3t) (b) Credit. Subject to the limitations provided in this subsection and
25in s. 560.28, 2009 stats., for taxable years beginning after December 31, 2007, a

1claimant may claim as a credit, amortized over 15 taxable years starting with the
2taxable year beginning after December 31, 2007, against the tax imposed under s.
371.02 and 71.08, up to the amount of the tax, an amount equal to the claimant's
4unused credits under s. 71.07 (3s).
AB64-ASA1,1036h 5Section 1036h. 71.07 (3w) (b) (intro.) of the statutes is amended to read:
AB64-ASA1,612,96 71.07 (3w) (b) Filing claims; payroll. (intro.) Subject to the limitations
7provided in this subsection and s. 238.399 or s. 560.799, 2009 stats., a claimant may
8claim as a credit against the tax imposed under s. 71.02 or 71.08 an amount
9calculated as follows:
AB64-ASA1,1036Lm 10Section 1036Lm. 71.07 (3w) (bm) 1. of the statutes is amended to read:
AB64-ASA1,612,2111 71.07 (3w) (bm) 1. In addition to the credits under par. (b) and subds. 2., 3., and
124., and subject to the limitations provided in this subsection and s. 238.399 or s.
13560.799, 2009 stats., a claimant may claim as a credit against the tax imposed under
14s. 71.02 or 71.08
an amount equal to a percentage, as determined under s. 238.399
15or s. 560.799, 2009 stats., not to exceed 100 percent, of the amount the claimant paid
16in the taxable year to upgrade or improve the job-related skills of any of the
17claimant's full-time employees, to train any of the claimant's full-time employees on
18the use of job-related new technologies, or to provide job-related training to any
19full-time employee whose employment with the claimant represents the employee's
20first full-time job. This subdivision does not apply to employees who do not work in
21an enterprise zone.
AB64-ASA1,1037bc 22Section 1037bc. 71.07 (3w) (bm) 2. of the statutes is amended to read:
AB64-ASA1,613,1123 71.07 (3w) (bm) 2. In addition to the credits under par. (b) and subds. 1., 3., and
244., and subject to the limitations provided in this subsection and s. 238.399 or s.
25560.799, 2009 stats., a claimant may claim as a credit against the tax imposed under

1s. 71.02 or 71.08
an amount equal to the percentage, as determined under s. 238.399
2or s. 560.799, 2009 stats., not to exceed 7 percent, of the claimant's zone payroll paid
3in the taxable year to all of the claimant's full-time employees whose annual wages
4are greater than the amount determined by multiplying 2,080 by 150 percent of the
5federal minimum wage in a tier I county or municipality, not including the wages
6paid to the employees determined under par. (b) 1., or greater than $30,000 in a tier
7II county or municipality, not including the wages paid to the employees determined
8under par. (b) 1., and who the claimant employed in the enterprise zone in the taxable
9year, if the total number of such employees is equal to or greater than the total
10number of such employees in the base year. A claimant may claim a credit under this
11subdivision for no more than 5 consecutive taxable years.
AB64-ASA1,1037bd 12Section 1037bd. 71.07 (3w) (bm) 3. of the statutes is amended to read:
AB64-ASA1,613,1813 71.07 (3w) (bm) 3. In addition to the credits under par. (b) and subds. 1., 2., and
144., and subject to the limitations provided in this subsection and s. 238.399 or s.
15560.799, 2009 stats., for taxable years beginning after December 31, 2008, a claimant
16may claim as a credit against the tax imposed under s. 71.02 or 71.08 up to 10 percent
17of the claimant's significant capital expenditures, as determined under s. 238.399
18(5m) or s. 560.799 (5m), 2009 stats.
AB64-ASA1,1037be 19Section 1037be. 71.07 (3w) (bm) 4. of the statutes is amended to read:
AB64-ASA1,614,320 71.07 (3w) (bm) 4. In addition to the credits under par. (b) and subds. 1., 2., and
213., and subject to the limitations provided in this subsection and s. 238.399 or s.
22560.799, 2009 stats., for taxable years beginning after December 31, 2009, a claimant
23may claim as a credit against the tax imposed under s. 71.02 or 71.08, up to 1 percent
24of the amount that the claimant paid in the taxable year to purchase tangible
25personal property, items, property, or goods under s. 77.52 (1) (b), (c), or (d), or

1services from Wisconsin vendors, as determined under s. 238.399 (5) (e) or s. 560.799
2(5) (e), 2009 stats., except that the claimant may not claim the credit under this
3subdivision and subd. 3. for the same expenditures.
AB64-ASA1,1037d 4Section 1037d. 71.07 (3w) (c) 1. of the statutes is renumbered 71.07 (3w) (c)
51. a. and amended to read:
AB64-ASA1,614,126 71.07 (3w) (c) 1. a. If For claims filed before January 1, 2018, if the allowable
7amount of the claim under this subsection exceeds the taxes otherwise due on the
8claimant's income under s. 71.02, the amount of the claim that is not used to offset
9those taxes shall be certified by the department of revenue to the department of
10administration for payment by check, share draft, or other draft drawn from the
11appropriation under s. 20.835 (2) (co). Notwithstanding s. 71.82, no interest shall be
12paid on amounts certified under this subd. 1. a.
AB64-ASA1,1037e 13Section 1037e. 71.07 (3w) (c) 1. b. of the statutes is created to read:
AB64-ASA1,614,2014 71.07 (3w) (c) 1. b. For claims filed after December 31, 2017, claims under this
15subsection shall be made to the Wisconsin Economic Development Corporation using
16policies and procedures established by the corporation board. The corporation shall
17certify valid claims to the department of administration for payment by check, share
18draft, or other draft drawn from the appropriation under s. 20.835 (2) (co).
19Notwithstanding s. 71.82, no interest shall be paid on amounts certified under this
20subd. 1. b.
AB64-ASA1,1037f 21Section 1037f. 71.07 (3w) (c) 2. of the statutes is amended to read:
AB64-ASA1,615,722 71.07 (3w) (c) 2. Partnerships For claims filed before January 1, 2018,
23partnerships
, limited liability companies, and tax-option corporations may not
24claim the credit under this subsection, but the eligibility for, and the amount of, the
25credit are based on their payment of amounts described under pars. (b) and (bm).

1A partnership, limited liability company, or tax-option corporation shall compute
2the amount of credit that each of its partners, members, or shareholders may claim
3and shall provide that information to each of them. Partners, members of limited
4liability companies, and shareholders of tax-option corporations may claim the
5credit in proportion to their ownership interests. For claims filed after December 31,
62017, partnerships, limited liability companies, and tax-option corporations may
7claim the credit under this subsection as provided under subd. 1. b.
AB64-ASA1,1037g 8Section 1037g. 71.07 (3w) (c) 3. of the statutes is amended to read:
AB64-ASA1,615,129 71.07 (3w) (c) 3. No For claims filed before January 1, 2018, no credit may be
10allowed under this subsection unless the claimant includes with the claimant's
11return a copy of the claimant's certification for tax benefits under s. 238.399 (5) or
12(5m) or s. 560.799 (5) or (5m), 2009 stats.
AB64-ASA1,1037h 13Section 1037h. 71.07 (3w) (d) of the statutes is amended to read:
AB64-ASA1,615,1914 71.07 (3w) (d) Administration. Section 71.28 (4) (g) and (h), as it applies to the
15credit under s. 71.28 (4), applies to the credit under this subsection. Claimants shall
16include with their returns a copy of their certification for tax benefits, and a copy of
17the verification of their expenses, from the department of commerce or the Wisconsin
18Economic Development Corporation. This paragraph does not apply to claims filed
19after December 31, 2017.
AB64-ASA1,1037i 20Section 1037i. 71.07 (3wm) of the statutes is created to read:
AB64-ASA1,615,2221 71.07 (3wm) Electronics and information technology manufacturing zone
22credit.
(a) Definitions. In this subsection:
AB64-ASA1,615,2423 1. “Claimant" means a person who is certified to claim tax benefits under s.
24238.396 (3) and who files a claim under this subsection.
AB64-ASA1,616,4
12. “Full-time employee” means an individual who is employed in a job for which
2the annual pay is at least $30,000 and who is offered retirement, health, and other
3benefits that are equivalent to the retirement, health, and other benefits offered to
4an individual who is required to work at least 2,080 hours per year.
AB64-ASA1,616,65 3. “State payroll" means the amount of payroll apportioned to this state, as
6determined under s. 71.25 (8).
AB64-ASA1,616,87 4. “Wages" means wages under section 3306 (b) of the Internal Revenue Code,
8determined without regard to any dollar limitations.
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