SB1,933,2424 c. Upgrades to utilities, including water, electric, heat, and waste facilities.
SB1,933,2525 d. Milk intake and storage equipment.
SB1,934,3
1e. Processing and manufacturing equipment, including pipes, motors, pumps,
2valves, pasteurizers, homogenizers, vats, evaporators, dryers, concentrators, and
3churns.
SB1,934,54 f. Packaging and handling equipment, including sealing, bagging, boxing,
5labeling, conveying, and product movement equipment.
SB1,934,66 g. Warehouse equipment, including storage racks.
SB1,934,97 h. Waste treatment and waste management equipment, including tanks,
8blowers, separators, dryers, digesters, and equipment that uses waste to produce
9energy, fuel, or industrial products.
SB1,934,1210 i. Computer software and hardware used for managing the claimant's dairy
11manufacturing operation, including software and hardware related to logistics,
12inventory management, and production plant controls.
SB1,934,1413 4. "Used exclusively" means used to the exclusion of all other uses except for
14use not exceeding 5 percent of total use.
SB1,934,2015 (b) Filing claims. Subject to the limitations provided in this subsection and s.
16560.207, for taxable years beginning after December 31, 2006, and before January
171, 2015, a claimant may claim as a credit against the taxes imposed under s. 71.23,
18up to the amount of the tax, an amount equal to 10 percent of the amount the
19claimant paid in the taxable year for dairy manufacturing modernization or
20expansion related to the claimant's dairy manufacturing operation.
SB1,934,2321 (c) Limitations. 1. No credit may be allowed under this subsection for any
22amount that the claimant paid for expenses described under par. (b) that the
23claimant also claimed as a deduction under section 162 of the Internal Revenue Code.
SB1,934,2524 2. The aggregate amount of credits that a claimant may claim under this
25subsection is $200,000.
SB1,935,3
12m. a. The maximum amount of the credits that may be claimed under this
2subsection and ss. 71.07 (3p) and 71.47 (3p) in fiscal year 2007-08 is $600,000, as
3allocated under s. 560.207.
SB1,935,64 b. The maximum amount of the credits that may be claimed under this
5subsection and ss. 71.07 (3p) and 71.47 (3p) in fiscal year 2008-09, and in each fiscal
6year thereafter, is $700,000, as allocated under s. 560.207.
SB1,935,157 3. Partnerships, limited liability companies, and tax-option corporations may
8not claim the credit under this subsection, but the eligibility for, and the amount of,
9the credit are based on their payment of expenses under par. (b), except that the
10aggregate amount of credits that the entity may compute shall not exceed $200,000.
11A partnership, limited liability company, or tax-option corporation shall compute
12the amount of credit that each of its partners, members, or shareholders may claim
13and shall provide that information to each of them. Partners, members of limited
14liability companies, and shareholders of tax-option corporations may claim the
15credit in proportion to their ownership interest.
SB1,935,1916 4. If 2 or more persons own and operate the dairy manufacturing operation,
17each person may claim a credit under par. (b) in proportion to his or her ownership
18interest, except that the aggregate amount of the credits claimed by all persons who
19own and operate the dairy manufacturing operation shall not exceed $200,000.
SB1,935,2120 (d) Administration. 1. Subsection (4) (e), (g), and (h), as it applies to the credit
21under sub. (4), applies to the credit under this subsection.
SB1,936,222 2. If the allowable amount of the claim under par. (b) exceeds the tax otherwise
23due under s. 71.23 or no tax is due under s. 71.23, the amount of the claim not used
24to offset the tax due shall be certified by the department of revenue to the department

1of administration for payment by check, share draft, or other draft drawn from the
2appropriation account under s. 20.835 (2) (bn).
SB1, s. 2040 3Section 2040. 71.28 (3w) (a) 5m. of the statutes is created to read:
SB1,936,54 71.28 (3w) (a) 5m. "Wages" means wages under section 3306 (b) of the Internal
5Revenue Code, determined without regard to any dollar limitations.
SB1, s. 2041 6Section 2041. 71.28 (3w) (a) 6. of the statutes is amended to read:
SB1,936,117 71.28 (3w) (a) 6. "Zone payroll" means the amount of state payroll that is
8attributable to compensation wages paid to individuals full-time employees for
9services that are performed in a an enterprise zone. "Zone payroll" does not include
10the amount of compensation wages paid to any individuals full-time employees that
11exceeds $100,000.
SB1, s. 2042 12Section 2042. 71.28 (3w) (b) 1. a. of the statutes is amended to read:
SB1,936,1813 71.28 (3w) (b) 1. a. The claimant's zone payroll in the taxable year, minus the
14claimant's zone payroll
number of full-time employees whose annual wages are
15greater than $30,000 and who the claimant employed in the enterprise zone in the
16taxable year, minus the number of full-time employees whose annual wages were
17greater than $30,000 and who the claimant employed in the area that comprises the
18enterprise zone
in the base year.
SB1, s. 2043 19Section 2043. 71.28 (3w) (b) 1. b. of the statutes is amended to read:
SB1,936,2420 71.28 (3w) (b) 1. b. The claimant's state payroll in the taxable year, minus the
21claimant's state payroll
number of full-time employees whose annual wages are
22greater than $30,000 and who the claimant employed in the state in the taxable year,
23minus the number of full-time employees whose annual wages were greater than
24$30,000 and who the claimant employed in the state
in the base year.
SB1, s. 2044 25Section 2044. 71.28 (3w) (b) 2. of the statutes is amended to read:
SB1,937,6
171.28 (3w) (b) 2. Subtract the number of Determine the claimant's average
2zone payroll by dividing total wages for
full-time employees that whose annual
3wages are greater than $30,000 and who
the claimant employed in the area that
4comprises
the enterprise zone in the base taxable year from by the number of
5full-time employees that whose annual wages are greater than $30,000 and who the
6claimant employed in the enterprise zone in the taxable year.
SB1, s. 2045 7Section 2045. 71.28 (3w) (b) 3. of the statutes is amended to read:
SB1,937,98 71.28 (3w) (b) 3. Multiply Subtract $30,000 from the amount determined under
9subd. 2., but not an amount less than zero, by $30,000.
SB1, s. 2046 10Section 2046. 71.28 (3w) (b) 4. of the statutes is amended to read:
SB1,937,1211 71.28 (3w) (b) 4. Subtract Multiply the amount determined under subd. 3. from
12by the amount determined under subd. 1.
SB1, s. 2047 13Section 2047. 71.28 (3w) (bm) (intro.) and 4. of the statutes are g consolidated,
14renumbered 71.28 (3w) (bm) and amended to read:
SB1,937,2415 71.28 (3w) (bm) Filing supplemental claims. In addition to the credit under
16par. (b) and subject to the limitations provided in this subsection and s. 560.799, a
17claimant may claim as a credit against the tax imposed under s. 71.23 an amount
18equal to all of the following: 4. The the amount the claimant paid in the taxable year
19to upgrade or improve the job-related skills of any of the claimant's full-time
20employees, to train any of the claimant's full-time employees on the use of
21job-related new technologies, or to train provide job-related training to any
22full-time employee whose employment with the claimant represents the employee's
23first full-time job. This subdivision does not apply to employees who do not work in
24 a an enterprise zone.
SB1, s. 2048 25Section 2048. 71.28 (3w) (bm) 3. of the statutes is repealed.
SB1, s. 2049
1Section 2049. 71.28 (3w) (d) of the statutes is amended to read:
SB1,938,52 71.28 (3w) (d) Administration. Subsection (4) (g) and (h), as it applies to the
3credit under sub. (4), applies to the credit under this subsection. Claimants shall
4include with their returns a copy of their certification for tax benefits, and a copy of
5the verification of their expenses, from the department of commerce.
SB1, s. 2050 6Section 2050. 71.28 (5b) (c) 1. of the statutes is amended to read:
SB1,938,97 71.28 (5b) (c) 1. The Except as provided in s. 73.03 (63), the maximum amount
8of the credits that may be claimed under this subsection and ss. 71.07 (5b) and 71.47
9(5b) for all taxable years combined is $35,000,000 $52,500,000.
SB1, s. 2051 10Section 2051. 71.28 (5b) (d) of the statutes is renumbered 71.28 (5b) (d) 1.
SB1, s. 2052 11Section 2052. 71.28 (5b) (d) 2. of the statutes is created to read:
SB1,938,1712 71.28 (5b) (d) 2. The Wisconsin adjusted basis of any investment for which a
13credit is claimed under par. (b) shall be reduced by the amount of the credit that is
14offset against Wisconsin income taxes. The Wisconsin basis of a partner's interest
15in a partnership, a member's interest in a limited liability company, or stock in a
16tax-option corporation shall be adjusted to reflect adjustments made under this
17subdivision.
SB1, s. 2053 18Section 2053. 71.28 (5e) (b) of the statutes is amended to read:
SB1,939,219 71.28 (5e) (b) Filing claims. Subject to the limitations provided in this
20subsection and subject to 2005 Wisconsin Act 479, section 17, beginning in the first
21taxable year following the taxable year in which the claimant claims an exemption
22a deduction under s. 77.54 (48) 77.585 (9), a claimant may claim as a credit against
23the taxes imposed under s. 71.23, up to the amount of those taxes, in each taxable
24year for 2 years, the amount certified by the department of commerce that resulted

1from
the claimant claimed as an exemption claiming a deduction under s. 77.54 (48)
277.585 (9).
SB1, s. 2054 3Section 2054. 71.28 (5e) (c) 1. of the statutes is amended to read:
SB1,939,54 71.28 (5e) (c) 1. No credit may be allowed under this subsection unless the
5claimant satisfies the requirements under s. 77.54 (48) 77.585 (9).
SB1, s. 2055 6Section 2055. 71.28 (5e) (c) 3. of the statutes is amended to read:
SB1,939,107 71.28 (5e) (c) 3. The total amount of the credits and exemptions the sales and
8use tax resulting from the deductions claimed under s. 77.585 (9)
that may be claimed
9by all claimants under this subsection and ss. 71.07 (5e), 71.47 (5e), and 77.54 (48)
1077.585 (9) is $7,500,000, as determined by the department of commerce.
SB1, s. 2056 11Section 2056. 71.28 (5h) (a) 4. of the statutes is amended to read:
SB1,939,1912 71.28 (5h) (a) 4. "Previously owned property" means real property that the
13claimant or a related person owned during the 2 years prior to doing business in this
14state as a film production company and for which the claimant may not deduct a loss
15from the sale of the property to, or an exchange of the property with, the related
16person under section 267 of the Internal Revenue Code, except that section 267 of the
17Internal Revenue Code is modified so that if the claimant owns any part of the
18property, rather than 50 percent ownership, the claimant is subject to section 267 of
19the Internal Revenue Code for purposes of this subsection
.
SB1, s. 2057 20Section 2057. 71.28 (5h) (c) 2. of the statutes is amended to read:
SB1,939,2521 71.28 (5h) (c) 2. A claimant may claim the credit under par. (b) 2. for an amount
22expended to construct, rehabilitate, remodel, or repair real property, if the claimant
23began the physical work of construction, rehabilitation, remodeling, or repair, or any
24demolition or destruction in preparation for the physical work, after December 31,
252007, or if and the completed project is placed in service after December 31, 2007.
SB1, s. 2058
1Section 2058. 71.28 (5h) (c) 3. of the statutes is amended to read:
SB1,940,52 71.28 (5h) (c) 3. A claimant may claim the credit under par. (b) 2. for an amount
3expended to acquire real property, if the property is not previously owned property
4and if the claimant acquires the property after December 31, 2007, or if and the
5completed project is placed in service after December 31, 2007.
SB1, s. 2059 6Section 2059. 71.28 (5i) of the statutes is created to read:
SB1,940,87 71.28 (5i) Electronic medical records credit. (a) Definitions. In this
8subsection, "claimant" means a person who files a claim under this subsection.
SB1,940,159 (b) Filing claims. Subject to the limitations provided in this subsection, for
10taxable years beginning after December 31, 2009, a claimant may claim as a credit
11against the taxes imposed under s. 71.23, up to the amount of those taxes, an amount
12equal to 50 percent of the amount the claimant paid in the taxable year for
13information technology hardware or software that is used to maintain medical
14records in electronic form, if the claimant is a health care provider, as defined in s.
15146.81 (1).
SB1,940,1816 (c) Limitations. 1. The maximum amount of the credits that may be claimed
17under this subsection and ss. 71.07 (5i) and 71.47 (5i) in a taxable year is
18$10,000,000, as allocated under s. 560.204.
SB1,941,219 2. Partnerships, limited liability companies, and tax-option corporations may
20not claim the credit under this subsection, but the eligibility for, and the amount of,
21the credit are based on their payment of amounts under par. (b). A partnership,
22limited liability company, or tax-option corporation shall compute the amount of
23credit that each of its partners, members, or shareholders may claim and shall
24provide that information to each of them. Partners, members of limited liability

1companies, and shareholders of tax-option corporations may claim the credit in
2proportion to their ownership interests.
SB1,941,43 (d) Administration. Subsection (4) (e) to (h), as it applies to the credit under
4sub. (4), applies to the credit under this subsection.
SB1, s. 2060 5Section 2060. 71.28 (5j) of the statutes is created to read:
SB1,941,76 71.28 (5j) Ethanol and biodiesel fuel pump credit. (a) Definitions. In this
7subsection:
SB1,941,88 1. "Biodiesel fuel" has the meaning given in s. 168.14 (2m) (a).
SB1,941,99 2. "Claimant" means a person who files a claim under this subsection.
SB1,941,1010 3. "Motor vehicle fuel" has the meaning given in s. 78.005 (13).
SB1,941,1711 (b) Filing claims. Subject to the limitations provided in this subsection, for
12taxable years beginning after December 31, 2007, and before January 1, 2018, a
13claimant may claim as a credit against the taxes imposed under s. 71.23, up to the
14amount of the taxes, an amount that is equal to 25 percent of the amount that the
15claimant paid in the taxable year to install or retrofit pumps located in this state that
16dispense motor vehicle fuel consisting of at least 85 percent ethanol or at least 20
17percent biodiesel fuel.
SB1,941,2118 (c) Limitations. 1. The maximum amount of the credit that a claimant may
19claim under this subsection in a taxable year is an amount that is equal to $5,000 for
20each service station for which the claimant has installed or retrofitted pumps as
21described under par. (b).
SB1,942,422 2. Partnerships, limited liability companies, and tax-option corporations may
23not claim the credit under this subsection, but the eligibility for, and the amount of,
24the credit are based on their payment of amounts under par. (b). A partnership,
25limited liability company, or tax-option corporation shall compute the amount of

1credit that each of its partners, members, or shareholders may claim and shall
2provide that information to each of them. Partners, members of limited liability
3companies, and shareholders of tax-option corporations may claim the credit in
4proportion to their ownership interests.
SB1,942,65 (d) Administration. Subsection (4) (e) to (h), as it applies to the credit under
6sub. (4), applies to the credit under this subsection.
SB1, s. 2060m 7Section 2060m. 71.28 (5k) of the statutes is created to read:
SB1,942,98 71.28 (5k) Community rehabilitation program credit. (a) Definitions. In this
9subsection:
SB1,942,1010 1. "Claimant" means a person who files a claim under this subsection.
SB1,942,1511 2. "Community rehabilitation program" means a nonprofit entity, county,
12municipality, or state or federal agency that directly provides, or facilitates the
13provision of, vocational rehabilitation services to individuals who have disabilities
14to maximize the employment opportunities, including career advancement, of such
15individuals.
SB1,942,1716 3. "Vocational rehabilitation services" include education, training,
17employment, counseling, therapy, placement, and case management.
SB1,942,2018 4. "Work" includes production, packaging, assembly, food service, custodial
19service, clerical service, and other commercial activities that improve employment
20opportunities for individuals who have disabilities.
SB1,943,221 (b) Filing claims. Subject to the limitations provided in this subsection, for
22taxable years beginning after July 1, 2009, a claimant may claim as a credit against
23the tax imposed under s. 71.23, up to the amount of those taxes, an amount equal to
245 percent of the amount the claimant paid in the taxable year to a community

1rehabilitation program to perform work for the claimant's business, pursuant to a
2contract.
SB1,943,63 (c) Limitations. 1. The maximum amount of the credit that any claimant may
4claim under this subsection in a taxable year is $25,000 for each community
5rehabilitation program for which the claimant enters into a contract to have the
6community rehabilitation program perform work for the claimant's business.
SB1,943,117 2. No credit may be claimed under this subsection unless the claimant submits
8with the claimant's return a form, as prescribed by the department of revenue, that
9verifies that the claimant has entered into a contract with a community
10rehabilitation program and that the program has received payment from the
11claimant for work provided by the program, consistent with par. (b).
SB1,943,1912 3. Partnerships, limited liability companies, and tax-option corporations may
13not claim the credit under this subsection, but the eligibility for, and the amount of,
14the credit are based on their payment of amounts under par. (b). A partnership,
15limited liability company, or tax-option corporation shall compute the amount of
16credit that each of its partners, members, or shareholders may claim and shall
17provide that information to each of them. Partners, members of limited liability
18companies, and shareholders of tax-option corporations may claim the credit in
19proportion to their ownership interests.
SB1,943,2120 (d) Administration. Subsection (4) (e) to (h), as it applies to the credit under
21sub. (4), applies to the credit under this subsection.
SB1, s. 2060n 22Section 2060n. 71.30 (3) (bn) of the statutes is created to read:
SB1,943,2323 71.30 (3) (bn) Community rehabilitation program credit under s. 71.28 (5k).
SB1, s. 2060s 24Section 2060s. 71.30 (3) (cn) of the statutes is created to read:
SB1,943,2525 71.30 (3) (cn) Biodiesel fuel production credit under s. 71.28 (3h).
SB1, s. 2062
1Section 2062. 71.30 (3) (ed) of the statutes is created to read:
SB1,944,22 71.30 (3) (ed) Ethanol and biodiesel fuel pump credit under s. 71.28 (5j).
SB1, s. 2063 3Section 2063. 71.30 (3) (epa) of the statutes is created to read:
SB1,944,44 71.30 (3) (epa) Electronic medical records credit under s. 71.28 (5i).
SB1, s. 2064 5Section 2064. 71.30 (3) (epp) of the statutes is renumbered 71.30 (3) (eps) and
6amended to read:
SB1,944,77 71.30 (3) (eps) Film production services credit under s. 71.28 (5f) (b) 1. and 3.
Loading...
Loading...