SB1,869,136 a. Ten percent of the amount paid by the individual for medical care insurance.
7In this subdivision, "medical care insurance" means a medical care insurance policy
8that covers the individual, his or her spouse, and the individual's dependents and
9provides surgical, medical, hospital, major medical, or other health service coverage,
10and includes payments made for medical care benefits under a self-insured plan, but
11"medical care insurance" does not include hospital indemnity policies or policies with
12ancillary benefits such as accident benefits or benefits for loss of income resulting
13from a total or partial inability to work because of illness, sickness, or injury.
SB1,869,1614 b. From the amount calculated under subd. 39. a., subtract the amounts
15deducted from gross income for medical care insurance in the calculation of federal
16adjusted gross income.
SB1,870,317 c. For an individual who is a nonresident or part-year resident of this state,
18multiply the amount calculated under subd. 39. a. or b., by a fraction the numerator
19of which is the individual's wages, salary, tips, unearned income, and net earnings
20from a trade or business that are taxable by this state and the denominator of which
21is the individual's total wages, salary, tips, unearned income, and net earnings from
22a trade or business. In this subd. 39. c., for married persons filing separately "wages,
23salary, tips, unearned income, and net earnings from a trade or business" means the
24separate wages, salary, tips, unearned income, and net earnings from a trade or
25business of each spouse, and for married persons filing jointly "wages, salary, tips,

1unearned income, and net earnings from a trade or business" means the total wages,
2salary, tips, unearned income, and net earnings from a trade or business of both
3spouses.
SB1,870,64 d. Reduce the amount calculated under subd. 39. a., b., or c. to the individual's
5aggregate wages, salary, tips, unearned income, and net earnings from a trade or
6business that are taxable by this state.
SB1, s. 1956 7Section 1956. 71.05 (6) (b) 40. of the statutes is created to read:
SB1,870,128 71.05 (6) (b) 40. For taxable years beginning after December 31, 2008, and
9before January 1, 2010, an amount paid by an individual who is the employee of
10another person, if the individual's employer pays a portion of the cost of the
11individual's medical care insurance, for medical care insurance for the individual, his
12or her spouse, and the individual's dependents, calculated as follows:
SB1,870,2113 a. Twenty-five percent of the amount paid by the individual for medical care
14insurance. In this subdivision, "medical care insurance" means a medical care
15insurance policy that covers the individual, his or her spouse, and the individual's
16dependents and provides surgical, medical, hospital, major medical, or other health
17service coverage, and includes payments made for medical care benefits under a
18self-insured plan, but "medical care insurance" does not include hospital indemnity
19policies or policies with ancillary benefits such as accident benefits or benefits for loss
20of income resulting from a total or partial inability to work because of illness,
21sickness, or injury.
SB1,870,2422 b. From the amount calculated under subd. 40. a., subtract the amounts
23deducted from gross income for medical care insurance in the calculation of federal
24adjusted gross income.
SB1,871,12
1c. For an individual who is a nonresident or part-year resident of this state,
2multiply the amount calculated under subd. 40. a. or b., by a fraction the numerator
3of which is the individual's wages, salary, tips, unearned income, and net earnings
4from a trade or business that are taxable by this state and the denominator of which
5is the individual's total wages, salary, tips, unearned income, and net earnings from
6a trade or business. In this subd. 40. c., for married persons filing separately "wages,
7salary, tips, unearned income, and net earnings from a trade or business" means the
8separate wages, salary, tips, unearned income, and net earnings from a trade or
9business of each spouse, and for married persons filing jointly "wages, salary, tips,
10unearned income, and net earnings from a trade or business" means the total wages,
11salary, tips, unearned income, and net earnings from a trade or business of both
12spouses.
SB1,871,1513 d. Reduce the amount calculated under subd. 40. a., b., or c. to the individual's
14aggregate wages, salary, tips, unearned income, and net earnings from a trade or
15business that are taxable by this state.
SB1, s. 1957 16Section 1957. 71.05 (6) (b) 41. of the statutes is created to read:
SB1,871,2117 71.05 (6) (b) 41. For taxable years beginning after December 31, 2009, and
18before January 1, 2011, an amount paid by an individual who is the employee of
19another person, if the individual's employer pays a portion of the cost of the
20individual's medical care insurance, for medical care insurance for the individual, his
21or her spouse, and the individual's dependents, calculated as follows:
SB1,872,522 a. Forty-five percent of the amount paid by the individual for medical care
23insurance. In this subdivision, "medical care insurance" means a medical care
24insurance policy that covers the individual, his or her spouse, and the individual's
25dependents and provides surgical, medical, hospital, major medical, or other health

1service coverage, and includes payments made for medical care benefits under a
2self-insured plan, but "medical care insurance" does not include hospital indemnity
3policies or policies with ancillary benefits such as accident benefits or benefits for loss
4of income resulting from a total or partial inability to work because of illness,
5sickness, or injury.
SB1,872,86 b. From the amount calculated under subd. 41. a., subtract the amounts
7deducted from gross income for medical care insurance in the calculation of federal
8adjusted gross income.
SB1,872,209 c. For an individual who is a nonresident or part-year resident of this state,
10multiply the amount calculated under subd. 41. a. or b., by a fraction the numerator
11of which is the individual's wages, salary, tips, unearned income, and net earnings
12from a trade or business that are taxable by this state and the denominator of which
13is the individual's total wages, salary, tips, unearned income, and net earnings from
14a trade or business. In this subd. 41. c., for married persons filing separately "wages,
15salary, tips, unearned income, and net earnings from a trade or business" means the
16separate wages, salary, tips, unearned income, and net earnings from a trade or
17business of each spouse, and for married persons filing jointly "wages, salary, tips,
18unearned income, and net earnings from a trade or business" means the total wages,
19salary, tips, unearned income, and net earnings from a trade or business of both
20spouses.
SB1,872,2321 d. Reduce the amount calculated under subd. 41. a., b., or c. to the individual's
22aggregate wages, salary, tips, unearned income, and net earnings from a trade or
23business that are taxable by this state.
SB1, s. 1958 24Section 1958. 71.05 (6) (b) 42. of the statutes is created to read:
SB1,873,5
171.05 (6) (b) 42. For taxable years beginning after December 31, 2010, an
2amount paid by an individual who is the employee of another person, if the
3individual's employer pays a portion of the cost of the individual's medical care
4insurance, for medical care insurance for the individual, his or her spouse, and the
5individual's dependents, calculated as follows:
SB1,873,146 a. One hundred percent of the amount paid by the individual for medical care
7insurance. In this subdivision, "medical care insurance" means a medical care
8insurance policy that covers the individual, his or her spouse, and the individual's
9dependents and provides surgical, medical, hospital, major medical, or other health
10service coverage, and includes payments made for medical care benefits under a
11self-insured plan, but "medical care insurance" does not include hospital indemnity
12policies or policies with ancillary benefits such as accident benefits or benefits for loss
13of income resulting from a total or partial inability to work because of illness,
14sickness, or injury.
SB1,873,1715 b. From the amount calculated under subd. 42. a., subtract the amounts
16deducted from gross income for medical care insurance in the calculation of federal
17adjusted gross income.
SB1,874,418 c. For an individual who is a nonresident or part-year resident of this state,
19multiply the amount calculated under subd. 42. a. or b., by a fraction the numerator
20of which is the individual's wages, salary, tips, unearned income, and net earnings
21from a trade or business that are taxable by this state and the denominator of which
22is the individual's total wages, salary, tips, unearned income, and net earnings from
23a trade or business. In this subd. 42. c., for married persons filing separately "wages,
24salary, tips, unearned income, and net earnings from a trade or business" means the
25separate wages, salary, tips, unearned income, and net earnings from a trade or

1business of each spouse, and for married persons filing jointly "wages, salary, tips,
2unearned income, and net earnings from a trade or business" means the total wages,
3salary, tips, unearned income, and net earnings from a trade or business of both
4spouses.
SB1,874,75 d. Reduce the amount calculated under subd. 42. a., b., or c. to the individual's
6aggregate wages, salary, tips, unearned income, and net earnings from a trade or
7business that are taxable by this state.
SB1, s. 1959 8Section 1959. 71.05 (6) (b) 43. of the statutes is created to read:
SB1,874,129 71.05 (6) (b) 43. Subject to subd. 43. e. and f., one of the following allowable
10amounts, specified in subd. 43. a. to d., of employment-related expenses claimed by
11the claimant under section 21 of the Internal Revenue Code in the taxable year to
12which that claim relates:
SB1,874,1513 a. For taxable years beginning after December 31, 2008, and before January
141, 2010, up to $750 if the claimant has one qualified individual and up to $1,500 if
15the claimant has more than one qualified individual.
SB1,874,1816 b. For taxable years beginning after December 31, 2009, and before January
171, 2011, up to $1,500 if the claimant has one qualified individual and up to $3,000
18if the claimant has more than one qualified individual.
SB1,874,2119 c. For taxable years beginning after December 31, 2010, and before January
201, 2012, up to $2,250 if the claimant has one qualified individual and up to $4,500
21if the claimant has more than one qualified individual.
SB1,874,2422 d. For taxable years beginning after December 31, 2011, up to $3,000 if the
23claimant has one qualified individual and up to $6,000 if the claimant has more than
24one qualified individual.
SB1,875,2
1e. A claimant who claims the subtraction under this subdivision is subject to
2the special rules in 26 USC 21 (e) (2) and (4).
SB1,875,143 f. An individual who is a nonresident or part-year resident of this state and who
4claims the subtraction under this subdivision shall multiply the amount calculated
5under subd. 43. a., b., c., or d. by a fraction the numerator of which is the individual's
6wages, salary, tips, unearned income, and net earnings from a trade or business that
7are taxable by this state and the denominator of which is the individual's total wages,
8salary, tips, unearned income, and net earnings from a trade or business. In this
9subd. 43. f., for married persons filing separately "wages, salary, tips, unearned
10income, and net earnings from a trade or business" means the separate wages, salary,
11tips, unearned income, and net earnings from a trade or business of each spouse, and
12for married persons filing jointly "wages, salary, tips, unearned income, and net
13earnings from a trade or business" means the total wages, salary, tips, unearned
14income, and net earnings from a trade or business of both spouses.
SB1, s. 1959c 15Section 1959c. 71.05 (6) (b) 44. of the statutes is created to read:
SB1,875,1816 71.05 (6) (b) 44. For taxable years beginning after December 31, 2006, the
17amount of any incentive payment received by an individual under s. 23.33 (5r) in the
18taxable year to which the claim relates.
SB1, s. 1961 19Section 1961. 71.07 (2dx) (a) 5. of the statutes is amended to read:
SB1,876,720 71.07 (2dx) (a) 5. "Member of a targeted group" means a person who resides
21in an area designated by the federal government as an economic revitalization area,
22a person who is employed in an unsubsidized job but meets the eligibility
23requirements under s. 49.145 (2) and (3) for a Wisconsin Works employment position,
24a person who is employed in a trial job, as defined in s. 49.141 (1) (n), or in a real work,
25real pay project position under s. 49.147 (3m),
a person who is eligible for child care

1assistance under s. 49.155, a person who is a vocational rehabilitation referral, an
2economically disadvantaged youth, an economically disadvantaged veteran, a
3supplemental security income recipient, a general assistance recipient, an
4economically disadvantaged ex-convict, a qualified summer youth employee, as
5defined in 26 USC 51 (d) (7), a dislocated worker, as defined in 29 USC 2801 (9), or
6a food stamp recipient, if the person has been certified in the manner under sub. (2dj)
7(am) 3. by a designated local agency, as defined in sub. (2dj) (am) 2.
SB1, s. 1962 8Section 1962. 71.07 (2dx) (b) 2. of the statutes is amended to read:
SB1,876,139 71.07 (2dx) (b) 2. The amount determined by multiplying the amount
10determined under s. 560.785 (1) (b) by the number of full-time jobs created in a
11development zone and filled by a member of a targeted group and by then subtracting
12the subsidies paid under s. 49.147 (3) (a) or the subsidies and reimbursements paid
13under s. 49.147 (3m) (c)
for those jobs.
SB1, s. 1963 14Section 1963. 71.07 (2dx) (b) 3. of the statutes is amended to read:
SB1,876,1915 71.07 (2dx) (b) 3. The amount determined by multiplying the amount
16determined under s. 560.785 (1) (c) by the number of full-time jobs created in a
17development zone and not filled by a member of a targeted group and by then
18subtracting the subsidies paid under s. 49.147 (3) (a) or the subsidies and
19reimbursements paid under s. 49.147 (3m) (c)
for those jobs.
SB1, s. 1964 20Section 1964. 71.07 (2dx) (b) 4. of the statutes is amended to read:
SB1,877,221 71.07 (2dx) (b) 4. The amount determined by multiplying the amount
22determined under s. 560.785 (1) (bm) by the number of full-time jobs retained, as
23provided in the rules under s. 560.785, excluding jobs for which a credit has been
24claimed under sub. (2dj), in an enterprise development zone under s. 560.797 and for
25which significant capital investment was made and by then subtracting the

1subsidies paid under s. 49.147 (3) (a) or the subsidies and reimbursements paid
2under s. 49.147 (3m) (c)
for those jobs.
SB1, s. 1965 3Section 1965. 71.07 (2dx) (b) 5. of the statutes is amended to read:
SB1,877,94 71.07 (2dx) (b) 5. The amount determined by multiplying the amount
5determined under s. 560.785 (1) (c) by the number of full-time jobs retained, as
6provided in the rules under s. 560.785, excluding jobs for which a credit has been
7claimed under sub. (2dj), in a development zone and not filled by a member of a
8targeted group and by then subtracting the subsidies paid under s. 49.147 (3) (a) or
9the subsidies and reimbursements paid under s. 49.147 (3m) (c)
for those jobs.
SB1, s. 1965h 10Section 1965h. 71.07 (3h) of the statutes is created to read:
SB1,877,1211 71.07 (3h) Biodiesel fuel production credit. (a) Definitions. In this
12subsection:
SB1,877,1313 1. "Biodiesel fuel" has the meaning given in s. 168.14 (2m) (a).
SB1,877,1514 2. "Claimant" means a person who is engaged in the business of producing
15biodiesel fuel in this state and who files a claim under this subsection.
SB1,877,2216 (b) Filing claims. Subject to the limitations provided in this subsection, for
17taxable years beginning after December 31, 2009, and before January 1, 2013, for a
18claimant who produces at least 2,500,000 gallons of biodiesel fuel in this state in the
19taxable year, a claimant may claim as a credit against the tax imposed under s. 71.02,
20up to the amount of the tax, an amount that is equal to the number of gallons of
21biodiesel fuel produced by the claimant in this state in the taxable year multiplied
22by 10 cents.
SB1,877,2423 (c) Limitations. 1. The maximum amount of the credit that a claimant may
24claim under this subsection in a taxable year is $1,000,000.
SB1,878,8
12. Partnerships, limited liability companies, and tax-option corporations may
2not claim the credit under this subsection, but the eligibility for, and the amount of,
3the credit are based on their biodiesel fuel production, as described under par. (b).
4A partnership, limited liability company, or tax-option corporation shall compute
5the amount of credit that each of its partners, members, or shareholders may claim
6and shall provide that information to each of them. Partners, members of limited
7liability companies, and shareholders of tax-option corporations may claim the
8credit in proportion to their ownership interests.
SB1,878,109 (d) Administration. Section 71.28 (4) (e) to (h) as it applies to the credit under
10s. 71.28 (4), applies to the credit under this subsection.
SB1, s. 1966 11Section 1966. 71.07 (3p) of the statutes is created to read:
SB1,878,1312 71.07 (3p) Dairy manufacturing facility investment credit. (a) Definitions.
13In this subsection:
SB1,878,1414 1. "Claimant" means a person who files a claim under this subsection.
SB1,878,1615 2. "Dairy manufacturing" means processing milk into dairy products or
16processing dairy products for sale commercially.
SB1,878,2117 3. "Dairy manufacturing modernization or expansion" means constructing,
18improving, or acquiring buildings or facilities, or acquiring equipment, for dairy
19manufacturing, including the following, if used exclusively for dairy manufacturing
20and if acquired and placed in service in this state during taxable years that begin
21after December 31, 2006, and before January 1, 2015:
SB1,878,2222 a. Building construction, including storage and warehouse facilities.
SB1,878,2323 b. Building additions.
SB1,878,2424 c. Upgrades to utilities, including water, electric, heat, and waste facilities.
SB1,878,2525 d. Milk intake and storage equipment.
SB1,879,3
1e. Processing and manufacturing equipment, including pipes, motors, pumps,
2valves, pasteurizers, homogenizers, vats, evaporators, dryers, concentrators, and
3churns.
SB1,879,54 f. Packaging and handling equipment, including sealing, bagging, boxing,
5labeling, conveying, and product movement equipment.
SB1,879,66 g. Warehouse equipment, including storage racks.
SB1,879,97 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.
SB1,879,1210 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.
SB1,879,1413 4. "Used exclusively" means used to the exclusion of all other uses except for
14use not exceeding 5 percent of total use.
SB1,879,2015 (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. 71.02
18or 71.08, up to the amount of the tax, an amount equal to 10 percent of the amount
19the claimant paid in the taxable year for dairy manufacturing modernization or
20expansion related to the claimant's dairy manufacturing operation.
SB1,879,2321 (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.
SB1,879,2524 2. The aggregate amount of credits that a claimant may claim under this
25subsection is $200,000.
SB1,880,3
12m. a. The maximum amount of the credits that may be claimed under this
2subsection and ss. 71.28 (3p) and 71.47 (3p) in fiscal year 2007-08 is $600,000, as
3allocated under s. 560.207.
SB1,880,64 b. The maximum amount of the credits that may be claimed under this
5subsection and ss. 71.28 (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.
SB1,880,157 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.
SB1,880,1916 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.
SB1,880,2120 (d) Administration. 1. Section 71.28 (4) (e), (g), and (h), as it applies to the credit
21under s. 71.28 (4), applies to the credit under this subsection.
SB1,881,222 2. If the allowable amount of the claim under par. (b) exceeds the tax otherwise
23due under s. 71.02 or 71.08 or no tax is due under s. 71.02 or 71.08, the amount of the
24claim not used to offset the tax due shall be certified by the department of revenue

1to the department of administration for payment by check, share draft, or other draft
2drawn from the appropriation account under s. 20.835 (2) (bn).
SB1, s. 1967 3Section 1967. 71.07 (3w) (a) 5m. of the statutes is created to read:
SB1,881,54 71.07 (3w) (a) 5m. "Wages" means wages under section 3306 (b) of the Internal
5Revenue Code, determined without regard to any dollar limitations.
SB1, s. 1968 6Section 1968. 71.07 (3w) (a) 6. of the statutes is amended to read:
SB1,881,117 71.07 (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. 1969 12Section 1969. 71.07 (3w) (b) 1. a. of the statutes is amended to read:
SB1,881,1813 71.07 (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. 1970 19Section 1970. 71.07 (3w) (b) 1. b. of the statutes is amended to read:
SB1,881,2420 71.07 (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. 1971 25Section 1971. 71.07 (3w) (b) 2. of the statutes is amended to read:
SB1,882,6
171.07 (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. 1972 7Section 1972. 71.07 (3w) (b) 3. of the statutes is amended to read:
SB1,882,98 71.07 (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. 1973 10Section 1973. 71.07 (3w) (b) 4. of the statutes is amended to read:
SB1,882,1211 71.07 (3w) (b) 4. Subtract Multiply the amount determined under subd. 3. from
12by the amount determined under subd. 1.
SB1, s. 1974 13Section 1974. 71.07 (3w) (bm) (intro.) and 4. of the statutes are consolidated,
14renumbered 71.07 (3w) (bm) and amended to read:
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