SB86,4,2014 71.07 (2dL) (c) 2. If the claimant is located on an Indian reservation, as defined
15in s. 560.86 (5), and is an American Indian, as defined in s. 560.86 (1), an Indian
16business, as defined in s. 560.86 (4), or a tribal enterprise, as defined in sub. (2di) (b)
172., and if
the allowable amount of the credit under par. (a) exceeds the taxes otherwise
18due under this chapter on or measured by the claimant's income, the amount of the
19credit not used as an offset against those taxes shall be certified to the department
20of administration for payment to the claimant by check, share draft or other draft.
SB86, s. 11 21Section 11. 71.07 (2dL) (d) of the statutes is repealed.
SB86, s. 12 22Section 12. 71.07 (2dr) (f) of the statutes is repealed and recreated to read:
SB86,4,2423 71.07 (2dr) (f) Carry-over. The rules under sub. (2di) (b) as they apply to the
24credit under that subsection apply to the credit under this subsection.
SB86, s. 13 25Section 13. 71.07 (2ds) (h) of the statutes is amended to read:
SB86,5,2
171.07 (2ds) (h) The rules under sub. (2di) (b) and (c) as they apply to the credit
2under that subsection apply to the credit under this subsection.
SB86, s. 14 3Section 14. 71.10 (4) (gd), (ge), (gg), (gm), (gr), (gs) and (gt) of the statutes are
4repealed.
SB86, s. 15 5Section 15. 71.10 (4) (i) of the statutes is amended to read:
SB86,5,156 71.10 (4) (i) The total of claim of right credit under s. 71.07 (1), farmland
7preservation credit under subch. IX, homestead credit under subch. VIII,
8development zones day care credit under s. 71.07 (2dd), development zones
9environmental remediation credit under s. 71.07 (2de), development zones
10investment credit under s. 71.07 (2di), development zones jobs credit under s. 71.07
11(2dj), development zones location credit under s. 71.07 (2dL), development zones
12research credit under s. 71.07 (2dr), development zones sales tax credit under s.
1371.07 (2ds),
farmland tax relief credit under s. 71.07 (3m), farmers' drought property
14tax credit under s. 71.07 (2fd), earned income tax credit under s. 71.07 (9e), estimated
15tax payments under s. 71.09, and taxes withheld under subch. X.
SB86, s. 16 16Section 16. 71.28 (1dd) (c) of the statutes is amended to read:
SB86,5,1817 71.28 (1dd) (c) Subsection (1di) (b), (c), (d) 1., (f) and (g), as it applies to the
18credit under sub. (1di), applies to the credit under this subsection.
SB86, s. 17 19Section 17. 71.28 (1de) (a) (intro.) of the statutes is amended to read:
SB86,6,420 71.28 (1de) (a) (intro.) Except as provided in s. 73.03 (35), for any taxable year
21for which a person is certified under s. 560.765 (3) and begins business operations
22in a zone under s. 560.71 after July 29, 1995, entitled under s. 560.795 (3) (a) and
23begins business operations in a zone under s. 560.795 after July 29, 1995, or certified
24under s. 560.797 (4) (a), for each zone for which the person is certified or entitled the
25person may claim as a credit against taxes otherwise due under this subchapter an

1amount equal to 7.5% 33% of the amount that the person expends to remove or
2contain environmental pollution, as defined in s. 299.01 (4), in the zone or to restore
3soil or groundwater that is affected by environmental pollution, as defined in s.
4299.01 (4), in the zone if the person fulfills all of the following requirements:
SB86, s. 18 5Section 18. 71.28 (1de) (b) of the statutes is amended to read:
SB86,6,76 71.28 (1de) (b) Subsection (1di) (b), (c), (d), (f) and (g), as it applies to the credit
7under sub. (1di), applies to the credit under this subsection.
SB86, s. 19 8Section 19. 71.28 (1di) (b) 2. of the statutes is amended to read:
SB86,6,169 71.28 (1di) (b) 2. If the claimant is located on an Indian reservation, as defined
10in s. 560.86 (5), and is an American Indian, as defined in s. 560.86 (1), an Indian
11business, as defined in s. 560.86 (4), or a tribal enterprise, as defined in s. 71.07 (2di)
12(b) 2., and if
the allowable amount of the credit under this subsection exceeds the
13taxes otherwise due under this chapter on or measured by the claimant's income, the
14amount of the credit not used as an offset against those taxes shall be certified to the
15department of administration for payment to the claimant by check, share draft or
16other draft.
SB86, s. 20 17Section 20. 71.28 (1di) (c) of the statutes is repealed.
SB86, s. 21 18Section 21. 71.28 (1dj) (h) of the statutes is amended to read:
SB86,6,2019 71.28 (1dj) (h) The rules under sub. (1di) (b) and (c) as they apply to the credit
20under that subsection apply to the credit under this subsection.
SB86, s. 22 21Section 22. 71.28 (1dL) (c) 2. of the statutes is amended to read:
SB86,7,422 71.28 (1dL) (c) 2. If the claimant is located on an Indian reservation, as defined
23in s. 560.86 (5), and is an American Indian, as defined in s. 560.86 (1), an Indian
24business, as defined in s. 560.86 (4), or a tribal enterprise, as defined in s. 71.07 (2di)
25(b) 2., and if
the allowable amount of the credit under par. (a) exceeds the taxes

1otherwise due under this chapter on or measured by the claimant's income, the
2amount of the credit not used as an offset against those taxes shall be certified to the
3department of administration for payment to the claimant by check, share draft or
4other draft.
SB86, s. 23 5Section 23. 71.28 (1dL) (d) of the statutes is repealed.
SB86, s. 24 6Section 24. 71.28 (1ds) (h) of the statutes is amended to read:
SB86,7,87 71.28 (1ds) (h) The rules under sub. (1di) (b) and (c) as they apply to the credit
8under that subsection apply to the credit under this subsection.
SB86, s. 25 9Section 25. 71.30 (3) (eb), (ec), (eg), (em), (en) and (eo) of the statutes are
10repealed.
SB86, s. 26 11Section 26. 71.30 (3) (f) of the statutes is amended to read:
SB86,7,1912 71.30 (3) (f) The total of farmers' drought property tax credit under s. 71.28
13(1fd), farmland preservation credit under subch. IX, development zones day care
14credit under s. 71.28 (1dd), development zones environmental remediation credit
15under s. 71.28 (1de), development zones investment credit under s. 71.28 (1di),
16development zones jobs credit under s. 71.28 (1dj), development zones location credit
17under s. 71.28 (1dL), development zones sales tax credit under s. 71.28 (1ds),

18farmland tax relief credit under s. 71.28 (2m) and estimated tax payments under s.
1971.29.
SB86, s. 27 20Section 27. 71.47 (1dd) (c) of the statutes is amended to read:
SB86,7,2221 71.47 (1dd) (c) Subsection (1di) (b), (c), (d) 1., (f) and (g), as it applies to the
22credit under sub. (1di), applies to the credit under this subsection.
SB86, s. 28 23Section 28. 71.47 (1de) (a) (intro.) of the statutes is amended to read:
SB86,8,724 71.47 (1de) (a) (intro.) Except as provided in s. 73.03 (35), for any taxable year
25for which a person is certified under s. 560.765 (3) and begins business operations

1in a zone under s. 560.71 after July 29, 1995, or certified under s. 560.797 (4) (a), for
2each zone for which the person is certified or entitled the person may claim as a credit
3against taxes otherwise due under this subchapter an amount equal to 7.5% 33% of
4the amount that the person expends to remove or contain environmental pollution,
5as defined in s. 299.01 (4), in the zone or to restore soil or groundwater that is affected
6by environmental pollution, as defined in s. 299.01 (4), in the zone if the person
7fulfills all of the following requirements:
SB86, s. 29 8Section 29. 71.47 (1de) (b) of the statutes is amended to read:
SB86,8,109 71.47 (1de) (b) Subsection (1di) (b), (c), (d), (f) and (g), as it applies to the credit
10under s. 71.07 (2di), applies to the credit under this subsection.
SB86, s. 30 11Section 30. 71.47 (1di) (b) 2. of the statutes is amended to read:
SB86,8,1912 71.47 (1di) (b) 2. If the claimant is located on an Indian reservation, as defined
13in s. 560.86 (5), and is an American Indian, as defined in s. 560.86 (1), an Indian
14business, as defined in s. 560.86 (4), or a tribal enterprise, as defined in s. 71.07 (2di)
15(b) 2., and if
the allowable amount of the credit under this subsection exceeds the
16taxes otherwise due under this chapter on or measured by the claimant's income, the
17amount of the credit not used as an offset against those taxes shall be certified to the
18department of administration for payment to the claimant by check, share draft or
19other draft.
SB86, s. 31 20Section 31. 71.47 (1di) (c) of the statutes is repealed.
SB86, s. 32 21Section 32. 71.47 (1dj) (h) of the statutes is amended to read:
SB86,8,2322 71.47 (1dj) (h) The rules under sub. (1di) (b) and (c) as they apply to the credit
23under that subsection apply to the credit under this subsection.
SB86, s. 33 24Section 33. 71.47 (1dL) (c) 2. of the statutes is amended to read:
SB86,9,8
171.47 (1dL) (c) 2. If the claimant is located on an Indian reservation, as defined
2in s. 560.86 (5), and is an American Indian, as defined in s. 560.86 (1), an Indian
3business, as defined in s. 560.86 (4), or a tribal enterprise, as defined in s. 71.07 (2di)
4(b) 2., and if
the allowable amount of the credit under par. (a) exceeds the taxes
5otherwise due under this chapter on or measured by the claimant's income, the
6amount of the credit not used as an offset against those taxes shall be certified to the
7department of administration for payment to the claimant by check, share draft or
8other draft.
SB86, s. 34 9Section 34. 71.47 (1dL) (d) of the statutes is repealed.
SB86, s. 35 10Section 35. 71.47 (1ds) (h) of the statutes is amended to read:
SB86,9,1211 71.47 (1ds) (h) The rules under sub. (1di) (b) and (c) as they apply to the credit
12under that subsection apply to the credit under this subsection.
SB86, s. 36 13Section 36. 71.49 (1) (eb), (ec), (eg), (em), (en) and (eo) of the statutes are
14repealed.
SB86, s. 37 15Section 37. 71.49 (1) (f) of the statutes is amended to read:
SB86,9,2316 71.49 (1) (f) The total of farmers' drought property tax credit under s. 71.47
17(1fd), farmland preservation credit under subch. IX, development zones day care
18credit under s. 71.47 (1dd), development zones environmental remediation credit
19under s. 71.47 (1de), development zones investment credit under s. 71.47 (1di),
20development zones jobs credit under s. 71.47 (1dj), development zones location credit
21under s. 71.47 (1dL), development zones sales tax credit under s. 71.47 (1ds),

22farmland tax relief credit under s. 71.47 (2m) and estimated tax payments under s.
2371.48.
SB86, s. 38 24Section 38. 560.745 (2) (a) of the statutes is amended to read:
SB86,10,5
1560.745 (2) (a) When the department designates a development zone under s.
2560.71, it shall establish a limit for tax benefits for the development zone determined
3by allocating to the development zone a portion of $28,155,000 $40,000,000. Of the
4total amount under this paragraph, the department shall allocate not less than
5$3,000,000 to development zones located in a 1st class city
.
SB86, s. 39 6Section 39. 560.75 (9) (b) of the statutes is amended to read:
SB86,10,117 560.75 (9) (b) With respect to a development zone located in a 1st class city,
8ensure that at all times in the development zone at least 65% of the tax benefits in
9the development zone, excluding the development zones environmental remediation
10credit under ss. 71.07 (2de), 71.28 (1de) and 71.47 (1de),
is used for development
11zones jobs credits under ss. 71.07 (2dj), 71.28 (1dj) and 71.47 (1dj).
SB86, s. 40 12Section 40. Nonstatutory provisions.
SB86,10,1713 (1) Carry-over. All credits under sections 71.07 (2dd), (2de), (2di), (2dj), (2dL),
14(2dr) and (2ds), 71.28 (1dd), (1de), (1di), (1dj), (1dL) and (1ds) and 71.47 (1dd), (1de),
15(1di), (1dj), (1dL) and (1ds) of the statutes that have not been offset against taxes for
16taxable years that begin before January 1, 1998, may be offset for taxable years that
17begin on January 1, 1998, or thereafter.
SB86, s. 41 18Section 41. Initial applicability.
SB86,10,1919 (1) This act first applies to taxable years beginning on January 1, 1998.
SB86,10,2020 (End)
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