AB145,3,99 e. Fences.
AB145,3,1010 f. Watering facilities.
AB145,3,1111 g. Scales.
AB145,3,1212 h. Manure pumping and storage facilities.
AB145,3,1313 i. Digesters.
AB145,3,1414 j. Equipment used to produce energy.
AB145,3,1515 k. Fish hatchery buildings on fish farms.
AB145,3,1616 L. Fish processing buildings on fish farms.
AB145,3,1717 m. Fish rearing ponds on fish farms.
AB145, s. 4 18Section 4. 71.07 (3n) (a) 5. of the statutes is created to read:
AB145,3,2019 71.07 (3n) (a) 5. "Used exclusively" means used to the exclusion of all other uses
20except for other use not exceeding 5 percent of total use.
AB145, s. 5 21Section 5. 71.07 (3n) (b) of the statutes is renumbered 71.07 (3n) (b) 1.
AB145, s. 6 22Section 6. 71.07 (3n) (b) 2. of the statutes is created to read:
AB145,4,323 71.07 (3n) (b) 2. Subject to the limitations provided in this subsection, for
24taxable years that begin after December 31, 2004, and before January 1, 2011, a
25claimant may claim as a credit against the tax imposed under ss. 71.02 and 71.08 an

1amount equal to 10 percent of the amount the claimant paid in the taxable year for
2livestock farm modernization or expansion related to the operation of the claimant's
3livestock farm.
AB145, s. 7 4Section 7. 71.28 (3n) (a) 2. (intro.) of the statutes is amended to read:
AB145,4,105 71.28 (3n) (a) 2. (intro.) "Dairy farm modernization or expansion" means the
6construction, the improvement, or the acquisition of buildings or facilities, or
7acquiring equipment, for dairy animal housing, confinement, animal feeding, milk
8production, or waste management, including the following, if used exclusively
9related to dairy animals and if acquired and placed in service in this state during
10taxable years that begin after December 31, 2003, and before January 1, 2010
:
AB145, s. 8 11Section 8. 71.28 (3n) (a) 3. of the statutes is created to read:
AB145,4,1512 71.28 (3n) (a) 3. "Livestock" means domestic animals, other than dairy
13animals, used in this state in the production of food, fiber, or other animal products
14and includes bovine animals, swine, poultry, fish, sheep, and goats. "Livestock" does
15not include equine animals, deer, ratites, camelidae, or mink.
AB145, s. 9 16Section 9. 71.28 (3n) (a) 4. of the statutes is created to read:
AB145,4,2217 71.28 (3n) (a) 4. "Livestock farm modernization or expansion" means the
18construction, the improvement, or the acquisition of buildings or facilities, or the
19acquisition of equipment, for livestock housing, confinement, feeding, or waste
20management, including the following, if used exclusively related to livestock and if
21acquired and placed in service in this state during taxable years that begin after
22December 31, 2004, and before January 1, 2011:
AB145,4,2323 a. Birthing structures.
AB145,4,2424 b. Rearing structures.
AB145,4,2525 c. Feedlot structures.
AB145,5,1
1d. Feed storage and handling equipment.
AB145,5,22 e. Fences.
AB145,5,33 f. Watering facilities.
AB145,5,44 g. Scales.
AB145,5,55 h. Manure pumping and storage facilities.
AB145,5,66 i. Digesters.
AB145,5,77 j. Equipment used to produce energy.
AB145,5,88 k. Fish hatchery buildings on fish farms.
AB145,5,99 L. Fish processing buildings on fish farms.
AB145,5,1010 m. Fish rearing ponds on fish farms.
AB145, s. 10 11Section 10. 71.28 (3n) (a) 5. of the statutes is created to read:
AB145,5,1312 71.28 (3n) (a) 5. "Used exclusively" means used to the exclusion of all other uses
13except for other use not exceeding 5 percent of total use.
AB145, s. 11 14Section 11. 71.28 (3n) (b) of the statutes is renumbered 71.28 (3n) (b) 1.
AB145, s. 12 15Section 12. 71.28 (3n) (b) 2. of the statutes is created to read:
AB145,5,2116 71.28 (3n) (b) 2. Subject to the limitations provided in this subsection, for
17taxable years that begin after December 31, 2004, and before January 1, 2011, a
18claimant may claim as a credit against the tax imposed under s. 71.23 an amount
19equal to 10 percent of the amount the claimant paid in the taxable year for livestock
20farm modernization or expansion related to the operation of the claimant's livestock
21farm.
AB145, s. 13 22Section 13. 71.47 (3n) (a) 2. (intro.) of the statutes is amended to read:
AB145,6,323 71.47 (3n) (a) 2. (intro.) "Dairy farm modernization or expansion" means the
24construction, the improvement, or the acquisition of buildings or facilities, or the
25acquisition of equipment, for dairy animal housing, confinement, animal feeding,

1milk production, or waste management, including the following, if used exclusively
2related to dairy animals and if acquired and placed in service in this state during
3taxable years that begin after December 31, 2003, and before January 1, 2010
:
AB145, s. 14 4Section 14. 71.47 (3n) (a) 3. of the statutes is created to read:
AB145,6,85 71.47 (3n) (a) 3. "Livestock" means domestic animals, other than dairy
6animals, used in this state in the production of food, fiber, or other animal products
7and includes bovine animals, swine, poultry, fish, sheep, and goats. "Livestock" does
8not include equine animals, deer, ratites, camelidae, or mink.
AB145, s. 15 9Section 15. 71.47 (3n) (a) 4. of the statutes is created to read:
AB145,6,1510 71.47 (3n) (a) 4. "Livestock farm modernization or expansion" means the
11construction, the improvement, or the acquisition of buildings or facilities, or the
12acquisition of equipment, for livestock housing, confinement, feeding, or waste
13management, including the following, if used exclusively related to livestock and if
14acquired and placed in service in this state during taxable years that begin after
15December 31, 2004, and before January 1, 2011:
AB145,6,1616 a. Birthing structures.
AB145,6,1717 b. Rearing structures.
AB145,6,1818 c. Feedlot structures.
AB145,6,1919 d. Feed storage and handling equipment.
AB145,6,2020 e. Fences.
AB145,6,2121 f. Watering facilities.
AB145,6,2222 g. Scales.
AB145,6,2323 h. Manure pumping and storage facilities.
AB145,6,2424 i. Digesters.
AB145,6,2525 j. Equipment used to produce energy.
AB145,7,1
1k. Fish hatchery buildings on fish farms.
AB145,7,22 L. Fish processing buildings on fish farms.
AB145,7,33 m. Fish rearing ponds on fish farms.
AB145, s. 16 4Section 16. 71.47 (3n) (a) 5. of the statutes is created to read:
AB145,7,65 71.47 (3n) (a) 5. "Used exclusively" means used to the exclusion of all other uses
6except for other use not exceeding 5 percent of total use.
AB145, s. 17 7Section 17. 71.47 (3n) (b) of the statutes is renumbered 71.47 (3n) (b) 1.
AB145, s. 18 8Section 18. 71.47 (3n) (b) 2. of the statutes is created to read:
AB145,7,149 71.47 (3n) (b) 2. Subject to the limitations provided in this subsection, for
10taxable years that begin after December 31, 2004, and before January 1, 2011, a
11claimant may claim as a credit against the tax imposed under s. 71.43 an amount
12equal to 10 percent of the amount the claimant paid in the taxable year for livestock
13farm modernization or expansion related to the operation of the claimant's livestock
14farm.
AB145,7,1515 (End)
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