AB64-ASA1-AA7,15,6
1(b) Filing claims. Subject to the limitations provided in this subsection, a
2claimant may claim as a credit against the tax imposed under s. 71.02, up to the
3amount of those taxes, an amount equal to the amount of the household and
4dependent care expenses tax credit that the taxpayer claimed on his or her federal
5income tax return for the taxable year to which the claim under this subsection
6relates.
AB64-ASA1-AA7,15,87 (c) Limitations. 1. No credit may be allowed under this subsection unless it
8is claimed within the time period under s. 71.75 (2).
AB64-ASA1-AA7,15,119 2. No credit may be allowed under this subsection for a taxable year covering
10a period of less than 12 months, except for a taxable year closed by reason of the death
11of the taxpayer.
AB64-ASA1-AA7,15,1312 3. The credit under this subsection may not be claimed by either a part-year
13resident or nonresident of this state.
AB64-ASA1-AA7,15,1514 (d) Administration. Subsection (9e) (d), to the extent that it applies to the credit
15under that subsection, applies to the credit under this subsection.”.
AB64-ASA1-AA7,15,16 1643. Page 628, line 10: after that line insert:
AB64-ASA1-AA7,15,17 17 Section 1052t. 71.10 (4) (cs) of the statutes is created to read:
AB64-ASA1-AA7,15,1918 71.10 (4) (cs) Additional household and dependent care expenses tax credit
19under s. 71.07 (8m).”.
AB64-ASA1-AA7,15,20 2044. Page 628, line 17: after that line insert:
AB64-ASA1-AA7,15,21 21 Section 1052wa. 71.10 (4) (gwb) of the statutes is amended to read:
AB64-ASA1-AA7,15,2322 71.10 (4) (gwb) Early stage seed investment credit under s. 71.07 (5b), except
23as provided under par. (i)
.
AB64-ASA1-AA7,1052wb 24Section 1052wb. 71.10 (4) (gx) of the statutes is amended to read:
AB64-ASA1-AA7,16,2
171.10 (4) (gx) Angel investment credit under s. 71.07 (5d), except as provided
2under par. (i)
.”.
AB64-ASA1-AA7,16,4 345. Page 629, line 2: after “2. a.," insert “ early stage seed investment credit
4under s. 71.07 (5b) (d) 4., angel investment credit under s. 71.07 (5d) (d) 5.,
".
AB64-ASA1-AA7,16,5 546. Page 647, line 23: after that line insert:
AB64-ASA1-AA7,16,6 6 Section 1086ib. 71.28 (5b) (d) 1. of the statutes is amended to read:
AB64-ASA1-AA7,16,97 71.28 (5b) (d) 1. Subsection For taxable years beginning before January 1,
82017, sub.
(4) (e) to (h), as it applies to the credit under sub. (4), applies to the credit
9under this subsection.
AB64-ASA1-AA7,1086ic 10Section 1086ic. 71.28 (5b) (d) 1m. of the statutes is created to read:
AB64-ASA1-AA7,16,1311 71.28 (5b) (d) 1m. For taxable years beginning after December 31, 2016, sub.
12(4) (e), (g), and (h), as it applies to the credit under sub. (4), applies to the credit under
13this subsection.”.
AB64-ASA1-AA7,16,14 1447. Page 648, line 5: after that line insert:
AB64-ASA1-AA7,16,15 15 Section 1086n. 71.28 (5b) (d) 4. of the statutes is created to read:
AB64-ASA1-AA7,16,2116 71.28 (5b) (d) 4. For taxable years beginning after December 31, 2016, if the
17allowable amount of the claim under par. (b) exceeds the tax otherwise due under s.
1871.23, the amount of the claim not used to offset the tax due shall be certified by the
19department of revenue to the department of administration for payment by check,
20share draft, or other draft drawn from the appropriation account under s. 20.835 (2)
21(ba).”.
AB64-ASA1-AA7,16,22 2248. Page 649, line 2: after that line insert:
AB64-ASA1-AA7,16,23 23 Section 1090jb. 71.30 (3) (eop) of the statutes is amended to read:
AB64-ASA1-AA7,17,2
171.30 (3) (eop) Early stage seed investment credit under s. 71.28 (5b), except
2as provided under par. (f)
.”.
AB64-ASA1-AA7,17,4 349. Page 649, line 11: after “(k) 1.," insert “ early stage seed investment credit
4under s. 71.28 (5b) (d) 4.,
".
AB64-ASA1-AA7,17,5 550. Page 660, line 11: after that line insert:
AB64-ASA1-AA7,17,6 6 Section 1111ka. 71.47 (5b) (d) 1. of the statutes is amended to read:
AB64-ASA1-AA7,17,97 71.47 (5b) (d) 1. Section For taxable years beginning before January 1, 2017,
8s.
71.28 (4) (e) to (h), as it applies to the credit under s. 71.28 (4), applies to the credit
9under this subsection.
AB64-ASA1-AA7,1111kb 10Section 1111kb. 71.47 (5b) (d) 1m. of the statutes is created to read:
AB64-ASA1-AA7,17,1311 71.47 (5b) (d) 1m. For taxable years beginning after December 31, 2016, s.
1271.28 (4) (e), (g), and (h), as it applies to the credit under s. 71.28 (4), applies to the
13credit under this subsection.”.
AB64-ASA1-AA7,17,14 1451. Page 660, line 17: after that line insert:
AB64-ASA1-AA7,17,15 15 Section 1111ma. 71.47 (5b) (d) 4. of the statutes is created to read:
AB64-ASA1-AA7,17,2116 71.47 (5b) (d) 4. For taxable years beginning after December 31, 2016, if the
17allowable amount of the claim under par. (b) exceeds the tax otherwise due under s.
1871.43, the amount of the claim not used to offset the tax due shall be certified by the
19department of revenue to the department of administration for payment by check,
20share draft, or other draft drawn from the appropriation account under s. 20.835 (2)
21(ba).”.
AB64-ASA1-AA7,17,22 2252. Page 661, line 15: after that line insert:
AB64-ASA1-AA7,17,23 23 Section 1114jb. 71.49 (1) (eop) of the statutes is amended to read:
AB64-ASA1-AA7,18,2
171.49 (1) (eop) Early stage seed investment credit under s. 71.47 (5b), except
2as provided under par. (f)
.”.
AB64-ASA1-AA7,18,4 353. Page 661, line 24: after “(k) 1.," insert “ early stage seed investment credit
4under s. 71.47 (5b) (d) 4.,
".
AB64-ASA1-AA7,18,5 554. Page 727, line 11: after that line insert:
AB64-ASA1-AA7,18,7 6 Section 1332b. 103.10 (1) (a) (intro.) of the statutes is renumbered 103.10 (1)
7(a) and amended to read:
AB64-ASA1-AA7,18,98 103.10 (1) (a) “Child" means a natural, adopted, or foster child, a stepchild, or
9a legal ward to whom any of the following applies: .
AB64-ASA1-AA7,1332c 10Section 1332c. 103.10 (1) (a) 1. of the statutes is repealed.
AB64-ASA1-AA7,1332d 11Section 1332d. 103.10 (1) (a) 2. of the statutes is repealed.
AB64-ASA1-AA7,1332e 12Section 1332e. 103.10 (1) (ap) of the statutes is created to read:
AB64-ASA1-AA7,18,1313 103.10 (1) (ap) “Covered active duty" means any of the following:
AB64-ASA1-AA7,18,1514 1. In the case of a member of a regular component of the U.S. armed forces, duty
15during the deployment of the member with the U.S. armed forces to a foreign country.
AB64-ASA1-AA7,18,1916 2. In the case of a member of a reserve component of the U.S. armed forces, duty
17during the deployment of the member with the U.S. armed forces to a foreign country
18under a call or order to active duty under a provision of law specified in 10 USC 101
19(a) (13) (B).
AB64-ASA1-AA7,1332f 20Section 1332f. 103.10 (1) (b) of the statutes is amended to read:
AB64-ASA1-AA7,18,2421 103.10 (1) (b) Except as provided in sub. (1m) (b) 2. and s. 452.38, “employee"
22means an individual employed in this state by an employer, except the employer's
23parent, child, spouse, domestic partner, or child parent, grandparent, grandchild, or
24sibling
.
AB64-ASA1-AA7,1332g
1Section 1332g. 103.10 (1) (c) of the statutes is amended to read:
AB64-ASA1-AA7,19,72 103.10 (1) (c) Except as provided in sub. (1m) (b) 3., “employer" means a person
3engaging in any activity, enterprise, or business in this state employing at least 50
425 individuals on a permanent basis. “Employer" includes the state and any office,
5department, independent agency, authority, institution, association, society, or other
6body in state government created or authorized to be created by the constitution or
7any law, including the legislature and the courts.
AB64-ASA1-AA7,1332h 8Section 1332h. 103.10 (1) (dm) of the statutes is created to read:
AB64-ASA1-AA7,19,99 103.10 (1) (dm) “Grandchild" means the child of a child.
AB64-ASA1-AA7,1332i 10Section 1332i. 103.10 (1) (dp) of the statutes is created to read:
AB64-ASA1-AA7,19,1111 103.10 (1) (dp) “Grandparent" means the parent of a parent.
AB64-ASA1-AA7,1332j 12Section 1332j. 103.10 (1) (gm) of the statutes is created to read:
AB64-ASA1-AA7,19,1413 103.10 (1) (gm) “Sibling" means a brother, sister, half brother, half sister,
14stepbrother, or stepsister, whether by blood, marriage, or adoption.
AB64-ASA1-AA7,1332k 15Section 1332k. 103.10 (1m) (b) 4. of the statutes is amended to read:
AB64-ASA1-AA7,19,2316 103.10 (1m) (b) 4. “Family member" means a spouse or domestic partner of an
17employee; a parent, child, sibling, including a foster sibling, brother-in-law,
18sister-in-law, grandparent, stepgrandparent, or grandchild of an employee or of an
19employee's spouse or domestic partner; or any other person who is related by blood,
20marriage, or adoption to an employee or to an employee's spouse or domestic partner
21and whose close association with the employee, spouse, or domestic partner makes
22the person the equivalent of a family member of the employee, spouse, or domestic
23partner.
AB64-ASA1-AA7,1332L 24Section 1332L. 103.10 (3) (a) 1. of the statutes is amended to read:
AB64-ASA1-AA7,20,2
1103.10 (3) (a) 1. In a 12-month period no employee may take more than 6 weeks
2of family leave under par. (b) 1. and, 2., and 4.
AB64-ASA1-AA7,1332m 3Section 1332m. 103.10 (3) (b) 3. of the statutes is amended to read:
AB64-ASA1-AA7,20,64 103.10 (3) (b) 3. To care for the employee's child, spouse, domestic partner, or
5parent, grandparent, grandchild, or sibling, if the child, spouse, domestic partner, or
6parent, grandparent, grandchild, or sibling has a serious health condition.
AB64-ASA1-AA7,1332n 7Section 1332n. 103.10 (3) (b) 4. of the statutes is created to read:
AB64-ASA1-AA7,20,118 103.10 (3) (b) 4. Because of any qualifying exigency, as determined by the
9department by rule, arising out of the fact that the spouse, child, domestic partner,
10parent, grandparent, grandchild, or sibling of the employee is on covered active duty
11or has been notified of an impending call or order to covered active duty.
AB64-ASA1-AA7,1332o 12Section 1332o. 103.10 (6) (b) (intro.) of the statutes is amended to read:
AB64-ASA1-AA7,20,1713 103.10 (6) (b) (intro.) If an employee intends to take family leave because of the
14planned medical treatment or supervision of a child, spouse, domestic partner, or
15parent, grandparent, grandchild, or sibling or intends to take medical leave because
16of the planned medical treatment or supervision of the employee, the employee shall
17do all of the following:
AB64-ASA1-AA7,1332p 18Section 1332p. 103.10 (6) (b) 1. of the statutes is amended to read:
AB64-ASA1-AA7,20,2219 103.10 (6) (b) 1. Make a reasonable effort to schedule the medical treatment
20or supervision so that it does not unduly disrupt the employer's operations, subject
21to the approval of the health care provider of the child, spouse, domestic partner,
22parent, grandparent, grandchild, sibling, or employee.
AB64-ASA1-AA7,1332q 23Section 1332q. 103.10 (6) (c) of the statutes is created to read:
AB64-ASA1-AA7,21,324 103.10 (6) (c) If the employee intends to take leave under sub. (3) (b) 4. that is
25foreseeable because the spouse, child, domestic partner, parent, grandparent,

1grandchild, or sibling of the employee is on covered active duty or has been notified
2of an impending call or order to covered active duty, the employee shall provide notice
3of that intention to the employer in a reasonable and practicable manner.
AB64-ASA1-AA7,1332r 4Section 1332r. 103.10 (7) (a) of the statutes is amended to read:
AB64-ASA1-AA7,21,95 103.10 (7) (a) If an employee requests family leave for a reason described in sub.
6(3) (b) 3. or requests medical leave, the employer may require the employee to provide
7certification, as described in par. (b), issued by the health care provider or Christian
8Science practitioner of the child, spouse, domestic partner, parent, grandparent,
9grandchild, sibling,
or employee, whichever is appropriate.
AB64-ASA1-AA7,1332s 10Section 1332s. 103.10 (7) (b) (intro.) of the statutes is amended to read:
AB64-ASA1-AA7,21,1211 103.10 (7) (b) (intro.) No employer may require certification under par. (a)
12stating more than the following:
AB64-ASA1-AA7,1332t 13Section 1332t. 103.10 (7) (b) 1. of the statutes is amended to read:
AB64-ASA1-AA7,21,1514 103.10 (7) (b) 1. That the child, spouse, domestic partner, parent, grandparent,
15grandchild, sibling,
or employee has a serious health condition.
AB64-ASA1-AA7,1332u 16Section 1332u. 103.10 (7) (d) of the statutes is created to read:
AB64-ASA1-AA7,21,2317 103.10 (7) (d) If an employee requests leave under sub. (3) (b) 4., the employer
18may require the employee to provide certification that the spouse, child, domestic
19partner, parent, grandparent, grandchild, or sibling of the employee is on covered
20active duty or has been notified of an impending call or order to covered active duty
21issued at such time and in such manner as the department may prescribe by rule,
22and the employee shall provide a copy of that certification to the employer in a timely
23manner.
AB64-ASA1-AA7,1332v 24Section 1332v. 103.10 (12) (c) of the statutes is amended to read:
AB64-ASA1-AA7,22,7
1103.10 (12) (c) If 2 or more health care providers disagree about any of the
2information required to be certified under sub. (7) (b), the department may appoint
3another health care provider to examine the child, spouse, domestic partner, parent,
4grandparent, grandchild, sibling, or employee and render an opinion as soon as
5possible. The department shall promptly notify the employee and the employer of
6the appointment. The employer and the employee shall each pay 50 percent of the
7cost of the examination and opinion.
AB64-ASA1-AA7,1332w 8Section 1332w. 103.10 (14) (a) of the statutes is renumbered 103.10 (14).
AB64-ASA1-AA7,1332x 9Section 1332x. 103.10 (14) (b) of the statutes is repealed.
AB64-ASA1-AA7,1332y 10Section 1332y. 103.105 of the statutes is created to read:
AB64-ASA1-AA7,22,12 11103.105 Family and medical leave insurance program. (1) Definitions.
12In this section:
AB64-ASA1-AA7,22,1513 (a) “Application year" means the 12-month period beginning on the first day
14of the first calendar week for which family or medical leave insurance benefits are
15claimed by a covered individual.
AB64-ASA1-AA7,22,1716 (b) “Average weekly earnings" means the average weekly earnings of a covered
17individual as calculated under s. 102.11 (1) (a) to (e).
AB64-ASA1-AA7,22,1818 (c) “Child" means a natural, adopted, or foster child, a stepchild, or a legal ward.
AB64-ASA1-AA7,22,2319 (d) “Covered individual" means an individual who worked for an employer for
20at least 680 hours in the calendar year prior to the individual's application year or
21a self-employed individual who elects coverage under sub. (2) (b), regardless of
22whether the individual is employed or unemployed at the time the individual files
23an application for family or medical leave insurance benefits.
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