AB64-ASA1,632,62 71.22 (4m) (k) 1. For taxable years beginning after December 31, 2016,
3“Internal Revenue Code", for corporations that are subject to a tax on unrelated
4business income under s. 71.26 (1) (a), means the federal Internal Revenue Code as
5amended to December 31, 2016, except as provided in subds. 2. and 3. and s. 71.98
6and subject to subd. 4.
AB64-ASA1,632,217 2. For purposes of this paragraph, “Internal Revenue Code" does not include
8the following provisions of federal public laws for taxable years beginning after
9December 31, 2016: section 13113 of P.L 103-66; sections 1, 3, 4, and 5 of P.L.
10106-519; sections 101, 102, and 422 of P.L 108-357; sections 1310 and 1351 of P.L.
11109-58; section 11146 of P.L. 109-59; section 403 (q) of P.L. 109-135; section 513 of
12P.L. 109-222; sections 104 and 307 of P.L. 109-432; sections 8233 and 8235 of P.L.
13110-28; section 11 (e) and (g) of P.L. 110-172; section 301 of P.L. 110-245; section
1415351 of P.L. 110-246; section 302 of division A, section 401 of division B, and sections
15312, 322, 502 (c), 707, and 801 of division C of P.L. 110-343; sections 1232, 1241, 1251,
161501, and 1502 of division B of P.L. 111-5; sections 211, 212, 213, 214, and 216 of P.L.
17111-226; sections 2011 and 2122 of P.L. 111-240; sections 753, 754, and 760 of P.L.
18111-312; section 1106 of P.L. 112-95; sections 104, 318, 322, 323, 324, 326, 327, and
19411 of P.L. 112-240; P.L. 114-7; section 1101 of P.L. 114-74; section 305 of division
20P of P.L. 114-113; and sections 112, 123, 125 to 128, 143, 144, 151 to 153, 165 to 167,
21169 to 171, 189, 191, 307, 326, and 411 of division Q of P.L. 114-113.
AB64-ASA1,632,2322 3. For purposes of this paragraph, “Internal Revenue Code" does not include
23amendments to the federal Internal Revenue Code enacted after December 31, 2016.
AB64-ASA1,633,524 4. For purposes of this paragraph, the provisions of federal public laws that
25directly or indirectly affect the Internal Revenue Code, as defined in this paragraph,

1apply for Wisconsin purposes at the same time as for federal purposes, except that
2changes made by section 4007 (b) of P.L. 114-41, section 1102 of P.L. 114-74, sections
3105, 111, 113 to 115, 133, 301, 302, 304, 305, 308, 311, 313 to 323, 325, 331, and 343
4to 345 of division Q of P.L. 114-113 first apply for taxable years beginning after
5December 31, 2016.
AB64-ASA1,1075 6Section 1075 . 71.25 (9) (dh) 2. b. of the statutes is amended to read:
AB64-ASA1,633,97 71.25 (9) (dh) 2. b. The service relates to tangible personal property that is
8located in this state at the time that the service is received or
tangible personal
9property that is delivered directly or indirectly to customers in this state.
AB64-ASA1,1076 10Section 1076 . 71.25 (9) (dh) 2. c. of the statutes is amended to read:
AB64-ASA1,633,1211 71.25 (9) (dh) 2. c. The service is provided to purchased by an individual who
12is physically present in this state at the time that the service is received.
AB64-ASA1,1076d 13Section 1076d. 71.25 (9) (dh) 3. of the statutes is amended to read:
AB64-ASA1,633,1714 71.25 (9) (dh) 3. If Except as provided in subd. 4. if the purchaser of a service
15receives the benefit of a service in more than one state, the gross receipts from the
16performance of the service are included in the numerator of the sales factor according
17to the portion of the service received in this state.
AB64-ASA1,1076e 18Section 1076e. 71.25 (9) (dh) 4. of the statutes is created to read:
AB64-ASA1,633,2319 71.25 (9) (dh) 4. For taxable years beginning after December 31, 2018, a
20broadcaster's gross receipts from advertising are in this state only if the advertiser's
21commercial domicile is in this state. With regard to a broadcaster who is a member
22of a combined group, as defined in s. 71.255 (1) (a), this subdivision does not apply
23to the gross receipts of the members who are not broadcasters.
AB64-ASA1,1076f 24Section 1076f. 71.25 (9) (dj) (intro.) of the statutes is renumbered 71.25 (9) (dj)
251. (intro.) and amended to read:
AB64-ASA1,634,6
171.25 (9) (dj) 1. (intro.) Except as provided in subd. 2m. and par. (df), gross
2royalties and other gross receipts received for the use or license of intangible
3property, including patents, copyrights, trademarks, trade names, service names,
4franchises, licenses, plans, specifications, blueprints, processes, techniques,
5formulas, designs, layouts, patterns, drawings, manuals, technical know-how,
6contracts, and customer lists, are sales in this state if any of the following applies:
AB64-ASA1,1076g 7Section 1076g. 71.25 (9) (dj) 1. of the statutes is renumbered 71.25 (9) (dj) 1.
8a. and amended to read:
AB64-ASA1,634,159 71.25 (9) (dj) 1. a. The purchaser or licensee uses the intangible property in the
10operation of a trade or business at a location in this state. If Except as provided in
11subd. 2m., if
the purchaser or licensee uses the intangible property in the operation
12of a trade or business in more than one state, the gross royalties and other gross
13receipts from the use of the intangible property shall be divided between those states
14having jurisdiction to impose an income tax on the taxpayer in proportion to the use
15of the intangible property in those states.
AB64-ASA1,1076h 16Section 1076h. 71.25 (9) (dj) 2. of the statutes is renumbered 71.25 (9) (dj) 1.
17b.
AB64-ASA1,1076i 18Section 1076i. 71.25 (9) (dj) 2m. of the statutes is created to read:
AB64-ASA1,635,219 71.25 (9) (dj) 2m. For taxable years beginning after December 31, 2018, a
20broadcaster's gross royalties and other gross receipts received for the use or license
21of intangible property are sales in this state only if the commercial domicile of the
22purchaser or licensee is in this state and the purchaser or licensee has a direct
23connection or relationship with the broadcaster pursuant to a contract under which
24the royalties or receipts are derived. With regard to a broadcaster who is a member

1of a combined group, as defined in s. 71.255 (1) (a), this subdivision does not apply
2to the gross royalties and receipts of the members who are not broadcasters.
AB64-ASA1,1076j 3Section 1076j. 71.25 (9) (dj) 3. of the statutes is renumbered 71.25 (9) (dj) 1.
4c.
AB64-ASA1,1076k 5Section 1076k. 71.25 (9) (g) of the statutes is created to read:
AB64-ASA1,635,96 71.25 (9) (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) 2m., shall be adjusted
9as follows:
AB64-ASA1,635,1110 a. Determine the amount of the numerator of the sales factor for a broadcaster
11as provided in this subsection.
AB64-ASA1,635,1412 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-ASA1,635,1715 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-ASA1,635,2318 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-ASA1,636,224 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-ASA1,636,33 2. The department may promulgate rules to administer this paragraph.
AB64-ASA1,1078m 4Section 1078m. 71.26 (2) (a) 4. of the statutes is amended to read:
AB64-ASA1,636,105 71.26 (2) (a) 4. Plus the amount of the credit computed under s. 71.28 (1dm),
6(1dx), (1dy), (3g), (3h), (3n), (3p), (3q), (3r), (3rm), (3rn), (3t), (3w), (3y), (5e), (5f), (5g),
7(5h), (5i), (5j), (5k), (5r), (5rm), (6n), (8r), and (9s) and not passed through by a
8partnership, limited liability company, or tax-option corporation that has added that
9amount to the partnership's, limited liability company's, or tax-option corporation's
10income under s. 71.21 (4) or 71.34 (1k) (g).
AB64-ASA1,1079 11Section 1079 . 71.26 (2) (b) 2. of the statutes is repealed.
AB64-ASA1,1080 12Section 1080 . 71.26 (2) (b) 10. a. of the statutes is amended to read:
AB64-ASA1,636,2113 71.26 (2) (b) 10. a. For taxable years beginning after December 31, 2013, and
14before January 1, 2017,
for a corporation, conduit, or common law trust which
15qualifies as a regulated investment company, real estate mortgage investment
16conduit, real estate investment trust, or financial asset securitization investment
17trust under the Internal Revenue Code, “net income" means the federal regulated
18investment company taxable income, federal real estate mortgage investment
19conduit taxable income, federal real estate investment trust or financial asset
20securitization investment trust taxable income of the corporation, conduit, or trust
21as determined under the Internal Revenue Code.
AB64-ASA1,1081 22Section 1081 . 71.26 (2) (b) 10. d. of the statutes is amended to read:
AB64-ASA1,637,523 71.26 (2) (b) 10. d. For purposes of subd. 10. a., “Internal Revenue Code" does
24not include amendments to the federal Internal Revenue Code enacted after
25December 31, 2013, except that “Internal Revenue Code" includes the provisions of

1P.L. 113-97, P.L. 113-159, P.L. 113-168, section 302901 of P.L. 113-287, sections 171,
2172, and 201 to 221 of P.L. 113-295, sections 102, 105, and 207 of division B of P.L.
3113-295, P.L. 114-14, and P.L. 114-26, section 2004 of P.L. 114-41, sections 503 and
4504 of P.L. 114-74, sections 103, 104, 124, 168, 184, 185, 190, 204, 303, 306, 336, and
5341 of division Q of P.L. 114-113, and P.L. 114-239
.
AB64-ASA1,1082 6Section 1082 . 71.26 (2) (b) 11. of the statutes is created to read:
AB64-ASA1,637,147 71.26 (2) (b) 11. a. For taxable years beginning after December 31, 2016, for a
8corporation, conduit, or common law trust which qualifies as a regulated investment
9company, real estate mortgage investment conduit, real estate investment trust, or
10financial asset securitization investment trust under the Internal Revenue Code,
11“net income" means the federal regulated investment company taxable income,
12federal real estate mortgage investment conduit taxable income, federal real estate
13investment trust or financial asset securitization investment trust taxable income
14of the corporation, conduit, or trust as determined under the Internal Revenue Code.
AB64-ASA1,637,1715 b. For purposes of subd. 11. a., “Internal Revenue Code" means the federal
16Internal Revenue Code as amended to December 31, 2016, except as provided in
17subd. 11. c. and d. and s. 71.98 and subject to subd. 11. e.
AB64-ASA1,638,718 c. For purposes of subd. 11. a., “Internal Revenue Code" does not include the
19following provisions of federal public laws for taxable years beginning after
20December 31, 2016: section 13113 of P.L 103-66; sections 1, 3, 4, and 5 of P.L.
21106-519; sections 101, 102, and 422 of P.L 108-357; sections 1310 and 1351 of P.L.
22109-58; section 11146 of P.L. 109-59; section 403 (q) of P.L. 109-135; section 513 of
23P.L. 109-222; sections 104 and 307 of P.L. 109-432; sections 8233 and 8235 of P.L.
24110-28; section 11 (e) and (g) of P.L. 110-172; section 301 of P.L. 110-245; section
2515351 of P.L. 110-246; section 302 of division A, section 401 of division B, and sections

1312, 322, 502 (c), 707, and 801 of division C of P.L. 110-343; sections 1232, 1241, 1251,
21501, and 1502 of division B of P.L. 111-5; sections 211, 212, 213, 214, and 216 of P.L.
3111-226; sections 2011 and 2122 of P.L. 111-240; sections 753, 754, and 760 of P.L.
4111-312; section 1106 of P.L. 112-95; sections 104, 318, 322, 323, 324, 326, 327, and
5411 of P.L. 112-240; P.L. 114-7; section 1101 of P.L. 114-74; section 305 of division
6P of P.L. 114-113; and sections 112, 123, 125 to 128, 143, 144, 151 to 153, 165 to 167,
7169 to 171, 189, 191, 307, 326, and 411 of division Q of P.L. 114-113.
AB64-ASA1,638,98 d. For purposes of subd. 11. a., “Internal Revenue Code" does not include
9amendments to the federal Internal Revenue Code enacted after December 31, 2016.
AB64-ASA1,638,1610 e. For purposes of subd. 11. a., the provisions of federal public laws that directly
11or indirectly affect the Internal Revenue Code, as defined in this subdivision, apply
12for Wisconsin purposes at the same time as for federal purposes, except that changes
13made by section 4007 (b) of P.L. 114-41, section 1102 of P.L. 114-74, sections 105, 111,
14113 to 115, 133, 301, 302, 304, 305, 308, 311, 313 to 323, 325, 331, and 343 to 345 of
15division Q of P.L. 114-113 first apply for taxable years beginning after December 31,
162016.
AB64-ASA1,1082m 17Section 1082m. 71.26 (3) (cf) of the statutes is created to read:
AB64-ASA1,638,2218 71.26 (3) (cf) For taxable years beginning after December 31, 2016, section 118
19(a) (relating to nonshareholder contributions to capital) is modified so that the
20amount of income and franchise tax credits under s. 71.28 (3q) (b), (3w) (b) and (bm)
211., 2., and 4., (3wm) (b) and (bm), and (3y) (b) that is not included in federal taxable
22income is added to federal taxable income.
AB64-ASA1,1083 23Section 1083 . 71.26 (4) (a) of the statutes is amended to read:
AB64-ASA1,639,1524 71.26 (4) (a) Except as provided in par. (b) and s. 71.80 (25), a corporation,
25except a tax-option corporation or an insurer to which s. 71.45 (4) applies, may offset

1against its Wisconsin net business income any Wisconsin net business loss sustained
2incurred in any of the next 20 immediately preceding taxable years, if the corporation
3was subject to taxation under this chapter in the taxable year in which the loss was
4sustained incurred, to the extent not offset by other items of Wisconsin income in the
5loss year and by Wisconsin net business income of any year between the loss year and
6the taxable year for which an offset is claimed. For purposes of this subsection,
7Wisconsin net business income or loss shall consist of all the income attributable to
8the operation of a trade or business in this state, less the business expenses allowed
9as deductions in computing net income. The Wisconsin net business income or loss
10of corporations engaged in business within and without the state shall be determined
11under s. 71.25 (6) and (10) to (12). Nonapportionable losses having a Wisconsin situs
12under s. 71.25 (5) (b) shall be included in Wisconsin net business loss; and
13nonapportionable income having a Wisconsin situs under s. 71.25 (5) (b), whether
14taxable or exempt, shall be included in other items of Wisconsin income and
15Wisconsin net business income for purposes of this subsection.
AB64-ASA1,1083x 16Section 1083x. 71.28 (3q) (c) 3. of the statutes is amended to read:
AB64-ASA1,639,2117 71.28 (3q) (c) 3. The maximum amount of credits that may be awarded under
18this subsection and ss. 71.07 (3q) and 71.47 (3q) for the period beginning on January
191, 2010, and ending on June 30, 2013, is $14,500,000, not including the amount of
20any credits reallocated under s. 238.15 (3) (d), 2015 stats., or s. 560.205 (3) (d), 2009
21stats.
AB64-ASA1,1084 22Section 1084 . 71.28 (3q) (d) 2. of the statutes is amended to read:
AB64-ASA1,640,623 71.28 (3q) (d) 2. If the allowable amount of the claim under par. (b) exceeds the
24tax otherwise due under s. 71.23, the amount of the claim not used to offset the tax
25due shall be certified by the department of revenue to the department of

1administration for payment by check, share draft, or other draft drawn from the
2appropriation account under s. 20.835 (2) (bb), except that the amounts certified
3under this subdivision for taxable years beginning after December 31, 2009, and
4before January 1, 2012, shall be paid in taxable years beginning after December 31,
52011. Notwithstanding s. 71.82, no interest shall be paid on amounts certified under
6this subdivision.
AB64-ASA1,1085ba 7Section 1085ba. 71.28 (3w) (b) (intro.) of the statutes is amended to read:
AB64-ASA1,640,118 71.28 (3w) (b) Filing claims; payroll. (intro.) Subject to the limitations
9provided in this subsection and s. 238.399 or s. 560.799, 2009 stats., a claimant may
10claim as a credit against the tax imposed under s. 71.23 an amount calculated as
11follows:
AB64-ASA1,1085bb 12Section 1085bb. 71.28 (3w) (bm) 1. of the statutes is amended to read:
AB64-ASA1,640,2313 71.28 (3w) (bm) 1. In addition to the credits under par. (b) and subds. 2., 3., and
144., and subject to the limitations provided in this subsection and s. 238.399 or s.
15560.799, 2009 stats., a claimant may claim as a credit against the tax imposed under
16s. 71.23
an amount equal to a percentage, as determined under s. 238.399 or s.
17560.799, 2009 stats., not to exceed 100 percent, of the amount the claimant paid in
18the taxable year to upgrade or improve the job-related skills of any of the claimant's
19full-time employees, to train any of the claimant's full-time employees on the use
20of job-related new technologies, or to provide job-related training to any full-time
21employee whose employment with the claimant represents the employee's first
22full-time job. This subdivision does not apply to employees who do not work in an
23enterprise zone.
AB64-ASA1,1085bc 24Section 1085bc. 71.28 (3w) (bm) 2. of the statutes is amended to read:
AB64-ASA1,641,14
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 under s. 238.399 or s.
5560.799, 2009 stats., not to exceed 7 percent, of the claimant's zone payroll paid in
6the taxable year to all of the claimant's full-time employees whose annual wages are
7greater than the amount determined by multiplying 2,080 by 150 percent of the
8federal minimum wage in a tier I county or municipality, not including the wages
9paid to the employees determined under par. (b) 1., or greater than $30,000 in a tier
10II county or municipality, not including the wages paid to the employees determined
11under par. (b) 1., and who the claimant employed in the enterprise zone in the taxable
12year, if the total number of such employees is equal to or greater than the total
13number of such employees in the base year. A claimant may claim a credit under this
14subdivision for no more than 5 consecutive taxable years.
AB64-ASA1,1085bd 15Section 1085bd. 71.28 (3w) (bm) 3. of the statutes is amended to read:
AB64-ASA1,641,2116 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 under s. 238.399 (5m) or
21s. 560.799 (5m), 2009 stats.
AB64-ASA1,1085be 22Section 1085be. 71.28 (3w) (bm) 4. of the statutes is amended to read:
AB64-ASA1,642,623 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 under s. 238.399 (5) (e) or s. 560.799 (5) (e), 2009
5stats., except that the claimant may not claim the credit under this subdivision and
6subd. 3. for the same expenditures.
AB64-ASA1,1085d 7Section 1085d. 71.28 (3w) (c) 1. of the statutes is renumbered 71.28 (3w) (c)
81. a. and amended to read:
AB64-ASA1,642,159 71.28 (3w) (c) 1. a. If For claims filed before January 1, 2018, if the allowable
10amount of the claim under this subsection exceeds the taxes otherwise due on the
11claimant's income under s. 71.23, the amount of the claim that is not used to offset
12those taxes shall be certified by the department of revenue to the department of
13administration for payment by check, share draft, or other draft drawn from the
14appropriation under s. 20.835 (2) (co). Notwithstanding s. 71.82, no interest shall be
15paid on amounts certified under this subd. 1. a.
AB64-ASA1,1085e 16Section 1085e. 71.28 (3w) (c) 1. b. of the statutes is created to read:
AB64-ASA1,642,2317 71.28 (3w) (c) 1. b. For claims filed after December 31, 2017, claims under this
18subsection shall be made to the Wisconsin Economic Development Corporation using
19policies and procedures established by the corporation board. The corporation shall
20certify valid claims to the department of administration for payment by check, share
21draft, or other draft drawn from the appropriation under s. 20.835 (2) (co).
22Notwithstanding s. 71.82, no interest shall be paid on amounts certified under this
23subd. 1. b.
AB64-ASA1,1085f 24Section 1085f. 71.28 (3w) (c) 2. of the statutes is amended to read:
AB64-ASA1,643,11
171.28 (3w) (c) 2. Partnerships For claims filed before January 1, 2018,
2partnerships
, limited liability companies, and tax-option corporations may not
3claim the credit under this subsection, but the eligibility for, and the amount of, the
4credit are based on their payment of amounts described under pars. (b) and (bm).
5A partnership, limited liability company, or tax-option corporation shall compute
6the amount of credit that each of its partners, members, or shareholders may claim
7and shall provide that information to each of them. Partners, members of limited
8liability companies, and shareholders of tax-option corporations may claim the
9credit in proportion to their ownership interests. For claims filed after December 31,
102017, partnerships, limited liability companies, and tax-option corporations may
11claim the credit under this subsection as provided under subd. 1. b.
AB64-ASA1,1085g 12Section 1085g. 71.28 (3w) (c) 3. of the statutes is amended to read:
AB64-ASA1,643,1613 71.28 (3w) (c) 3. No For claims filed before January 1, 2018, no credit may be
14allowed under this subsection unless the claimant includes with the claimant's
15return a copy of the claimant's certification for tax benefits under s. 238.399 (5) or
16(5m) or s. 560.799 (5) or (5m), 2009 stats.
AB64-ASA1,1085h 17Section 1085h. 71.28 (3w) (d) of the statutes is amended to read:
AB64-ASA1,643,2318 71.28 (3w) (d) Administration. Subsection (4) (g) and (h), as it applies to the
19credit under sub. (4), applies to the credit under this subsection. Claimants shall
20include with their returns a copy of their certification for tax benefits, and a copy of
21the verification of their expenses, from the department of commerce or the Wisconsin
22Economic Development Corporation. This paragraph does not apply to claims filed
23after December 31, 2017.
AB64-ASA1,1085i 24Section 1085i. 71.28 (3wm) of the statutes is created to read:
AB64-ASA1,644,2
171.28 (3wm) Electronics and information technology manufacturing zone
2credit.
(a) Definitions. In this subsection:
AB64-ASA1,644,43 1. “Claimant" means a person who is certified to claim tax benefits under s.
4238.396 (3) and who files a claim under this subsection.
AB64-ASA1,644,85 2. “Full-time employee” means an individual who is employed in a job for which
6the annual pay is at least $30,000 and who is offered retirement, health, and other
7benefits that are equivalent to the retirement, health, and other benefits offered to
8an individual who is required to work at least 2,080 hours per year.
AB64-ASA1,644,109 3. “State payroll" means the amount of payroll apportioned to this state, as
10determined under s. 71.25 (8).
AB64-ASA1,644,1211 4. “Wages" means wages under section 3306 (b) of the Internal Revenue Code,
12determined without regard to any dollar limitations.
AB64-ASA1,644,1313 5. “Zone” means a zone designated under s. 238.396 (1m).
AB64-ASA1,644,1914 6. “Zone payroll" means the amount of state payroll that is attributable to
15wages paid by the claimant to full-time employees for services that are performed
16in the zone or that are performed outside the zone, but within the state, and for the
17benefit of the operations within the zone, as determined by the Wisconsin Economic
18Development Corporation. “Zone payroll" does not include the amount of wages paid
19to any full-time employees that exceeds $100,000.
AB64-ASA1,644,2120 (b) Filing claims; payroll. Subject to the limitations provided in this subsection
21and s. 238.396, a claimant may claim as a credit an amount calculated as follows:
AB64-ASA1,644,2322 1. Determine the zone payroll for the taxable year for full-time employees
23employed by the claimant.
AB64-ASA1,644,2424 2. Multiply the amount determined under subd. 1. by 17 percent.
AB64-ASA1,645,4
1(bm) Filing supplemental claims. In addition to claiming the credit under par.
2(b), and subject to the limitations under this subsection and s. 238.396, a claimant
3may claim as a credit up to 15 percent of the claimant's significant capital
4expenditures in the zone in the taxable year, as determined under s. 238.396 (3m).
AB64-ASA1,645,105 (c) Limitations. Partnerships, limited liability companies, and tax-option
6corporations may claim the credit under this subsection as provided under par. (d).
7The Wisconsin Economic Development Corporation may recover credits claimed
8under this paragraph that are revoked or otherwise invalid from the partnership,
9limited liability company, or tax-option corporation or from the individual partner,
10member, or shareholder.
AB64-ASA1,645,1611 (d) Administration. Claims under this subsection shall be made to the
12Wisconsin Economic Development Corporation using policies and procedures
13established by the corporation board. The corporation shall certify valid claims to
14the department of administration for payment by check, share draft, or other draft
15drawn from the appropriation under s. 20.835 (2) (cp). Notwithstanding s. 71.82, no
16interest shall be paid on amounts certified under this subdivision.
AB64-ASA1,1086b 17Section 1086b. 71.28 (3y) (b) (intro.) of the statutes is amended to read:
AB64-ASA1,645,2118 71.28 (3y) (b) Filing claims. (intro.) Subject to the limitations provided in this
19subsection and s. 238.308, for taxable years beginning after December 31, 2015, a
20claimant may claim as a credit against the tax imposed under s. 71.23 all of the
21following:
AB64-ASA1,1086d 22Section 1086d. 71.28 (3y) (c) 1. of the statutes is amended to read:
AB64-ASA1,646,823 71.28 (3y) (c) 1. Partnerships For claims filed before January 1, 2018,
24partnerships
, limited liability companies, and tax-option corporations may not
25claim the credit under this subsection, but the eligibility for, and the amount of, the

1credit are based on their payment of amounts under par. (b). A partnership, limited
2liability company, or tax-option corporation shall compute the amount of credit that
3each of its partners, members, or shareholders may claim and shall provide that
4information to each of them. Partners, members of limited liability companies, and
5shareholders of tax-option corporations may claim the credit in proportion to their
6ownership interests. For claims filed after December 31, 2017, partnerships, limited
7liability companies, and tax-option corporations may claim the credit under this
8subsection as provided under par. (d) 2. b.
AB64-ASA1,1086e 9Section 1086e. 71.28 (3y) (c) 2. of the statutes is amended to read:
AB64-ASA1,646,1210 71.28 (3y) (c) 2. No For claims filed before January 1, 2018, no credit may be
11allowed under this subsection unless the claimant includes with the claimant's
12return a copy of the claimant's certification for tax benefits under s. 238.308.
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