AB614,3,1717 d. Chromium VI.
AB614,3,1818 e. Polybrominated biphenyls.
AB614,3,1919 f. Polybrominated diphenyl ether.
AB614,3,2420 (c) Limitations. 1. The maximum amount of all credits that may be claimed
21under this subsection and ss. 71.28 (5m) and 71.47 (5m) is $2,000,000. No claimant
22may claim a credit under this subsection unless the claimant submits with the
23claimant's return a copy of the claimant's certification for credits under 2007
24Wisconsin Act .... (this act), section 13 .
AB614,4,8
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 payment of amounts under par. (b). A partnership,
4limited liability company, or tax-option corporation shall compute the amount of
5credit that each of its partners, members, or shareholders may claim and shall
6provide that information to each of them. Partners, members of limited liability
7companies, and shareholders of tax-option corporations may claim the credit in
8proportion to their ownership interests.
AB614,4,109 (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.
AB614, s. 3 11Section 3. 71.10 (4) (er) of the statutes is created to read:
AB614,4,1212 71.10 (4) (er) Green data center credit under s. 71.07 (5m).
AB614, s. 4 13Section 4. 71.21 (4) of the statutes, as affected by 2007 Wisconsin Act 20, is
14amended to read:
AB614,4,1815 71.21 (4) Credits computed by a partnership under s. 71.07 (2dd), (2de), (2di),
16(2dj), (2dL), (2dm), (2ds), (2dx), (3g), (3h), (3n), (3p), (3s), (3t), (3w), (5e), (5f), (5g),
17(5h), (5i), (5j), and (5k), and (5m) and passed through to partners shall be added to
18the partnership's income.
AB614, s. 5 19Section 5. 71.26 (2) (a) of the statutes, as affected by 2007 Wisconsin Act 20,
20is amended to read:
AB614,5,1321 71.26 (2) (a) Corporations in general. The "net income" of a corporation means
22the gross income as computed under the Internal Revenue Code as modified under
23sub. (3) minus the amount of recapture under s. 71.28 (1di) plus the amount of credit
24computed under s. 71.28 (1), (3), (4), and (5) minus, as provided under s. 71.28 (3) (c)
257., the amount of the credit under s. 71.28 (3) that the taxpayer added to income

1under this paragraph at the time that the taxpayer first claimed the credit plus the
2amount of the credit computed under s. 71.28 (1dd), (1de), (1di), (1dj), (1dL), (1dm),
3(1ds), (1dx), (3g), (3h), (3n), (3p), (3t), (3w), (5e), (5f), (5g), (5h), (5i), (5j), and (5k), and
4(5m)
and not passed through by a partnership, limited liability company, or
5tax-option corporation that has added that amount to the partnership's, limited
6liability company's, or tax-option corporation's income under s. 71.21 (4) or 71.34 (1)
7(g) plus the amount of losses from the sale or other disposition of assets the gain from
8which would be wholly exempt income, as defined in sub. (3) (L), if the assets were
9sold or otherwise disposed of at a gain and minus deductions, as computed under the
10Internal Revenue Code as modified under sub. (3), plus or minus, as appropriate, an
11amount equal to the difference between the federal basis and Wisconsin basis of any
12asset sold, exchanged, abandoned, or otherwise disposed of in a taxable transaction
13during the taxable year, except as provided in par. (b) and s. 71.45 (2) and (5).
AB614, s. 6 14Section 6. 71.28 (5m) of the statutes is created to read:
AB614,5,1515 71.28 (5m) Green data center credit. (a) Definitions. In this subsection:
AB614,5,1616 1. "Claimant" means a person who files a claim under this subsection.
AB614,5,2017 2. "Green data center" means a repository for the storage, management, and
18dissemination of data, if the mechanical, lighting, electrical, and computer systems
19of the real property in which the repository is located are designed for maximum
20energy efficiency and minimum environmental impact.
AB614,5,2221 3. "Reduced amount" means an amount that is at least 25 percent less than the
22maximum amount allowed under federal law.
AB614,6,323 (b) Filing claims. Subject to the limitations provided in this subsection and
242007 Wisconsin Act .... (this act), section 13 , for taxable years beginning after June
2530, 2008, and before July 1, 2010, a claimant may claim as a credit against the taxes

1imposed under s. 71.23, up to the amount of the taxes, the amount that the claimant
2paid in the taxable year for the following items that are used to construct and operate
3a green data center:
AB614,6,44 1. At least 2 of the following:
AB614,6,55 a. Low-emission building materials, including carpets and paints.
AB614,6,66 b. Sustainable landscaping.
AB614,6,77 c. An electronic waste recycling program, as defined by the department.
AB614,6,88 2. At least 2 of the following:
AB614,6,99 a. Catalytic converters on back-up generators.
AB614,6,1010 b. Photovoltaics.
AB614,6,1111 c. Heat pumps.
AB614,6,1212 d. Evaporative cooling.
AB614,6,1413 3. Equipment or equipment components that have a reduced amount, or none,
14of at least 4 of the following:
AB614,6,1515 a. Mercury.
AB614,6,1616 b. Cadmium.
AB614,6,1717 c. Lead.
AB614,6,1818 d. Chromium VI.
AB614,6,1919 e. Polybrominated biphenyls.
AB614,6,2020 f. Polybrominated diphenyl ether.
AB614,6,2521 (c) Limitations. 1. The maximum amount of all credits that may be claimed
22under this subsection and ss. 71.07 (5m) and 71.47 (5m) is $2,000,000. No claimant
23may claim a credit under this subsection unless the claimant submits with the
24claimant's return a copy of the claimant's certification for credits under 2007
25Wisconsin Act .... (this act), section 13 .
AB614,7,8
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 payment of amounts under par. (b). A partnership,
4limited liability company, or tax-option corporation shall compute the amount of
5credit that each of its partners, members, or shareholders may claim and shall
6provide that information to each of them. Partners, members of limited liability
7companies, and shareholders of tax-option corporations may claim the credit in
8proportion to their ownership interests.
AB614,7,109 (d) Administration. Subsection (4) (e) to (h), as it applies to the credit under
10sub. (4), applies to the credit under this subsection.
AB614, s. 7 11Section 7. 71.30 (3) (er) of the statutes is created to read:
AB614,7,1212 71.30 (3) (er) Green data center credit under s. 71.28 (5m).
AB614, s. 8 13Section 8. 71.34 (1) (g) of the statutes, as affected by 2007 Wisconsin Act 20,
14is amended to read:
AB614,7,1815 71.34 (1) (g) An addition shall be made for credits computed by a tax-option
16corporation under s. 71.28 (1dd), (1de), (1di), (1dj), (1dL), (1dm), (1ds), (1dx), (3), (3g),
17(3h), (3n), (3p), (3t), (3w), (5e), (5f), (5g), (5h), (5i), (5j), and (5k), and (5m) and passed
18through to shareholders.
AB614, s. 9 19Section 9. 71.45 (2) (a) 10. of the statutes, as affected by 2007 Wisconsin Act
2020
, is amended to read:
AB614,8,221 71.45 (2) (a) 10. By adding to federal taxable income the amount of credit
22computed under s. 71.47 (1dd) to (1dx), (3h), (3n), (3p), (3w), (5e), (5f), (5g), (5h), (5i),
23(5j), and (5k), and (5m) and not passed through by a partnership, limited liability
24company, or tax-option corporation that has added that amount to the partnership's,
25limited liability company's, or tax-option corporation's income under s. 71.21 (4) or

171.34 (1) (g) and the amount of credit computed under s. 71.47 (1), (3), (3t), (4), and
2(5).
AB614, s. 10 3Section 10. 71.47 (5m) of the statutes is created to read:
AB614,8,44 71.47 (5m) Green data center credit. (a) Definitions. In this subsection:
AB614,8,55 1. "Claimant" means a person who files a claim under this subsection.
AB614,8,96 2. "Green data center" means a repository for the storage, management, and
7dissemination of data, if the mechanical, lighting, electrical, and computer systems
8of the real property in which the repository is located are designed for maximum
9energy efficiency and minimum environmental impact.
AB614,8,1110 3. "Reduced amount" means an amount that is at least 25 percent less than the
11maximum amount allowed under federal law.
AB614,8,1712 (b) Filing claims. Subject to the limitations provided in this subsection and
132007 Wisconsin Act .... (this act), section 13 , for taxable years beginning after June
1430, 2008, and before July 1, 2010, a claimant may claim as a credit against the taxes
15imposed under s. 71.43, up to the amount of the taxes, the amount that the claimant
16paid in the taxable year for the following items that are used to construct and operate
17a green data center:
AB614,8,1818 1. At least 2 of the following:
AB614,8,1919 a. Low-emission building materials, including carpets and paints.
AB614,8,2020 b. Sustainable landscaping.
AB614,8,2121 c. An electronic waste recycling program, as defined by the department.
AB614,8,2222 2. At least 2 of the following:
AB614,8,2323 a. Catalytic converters on back-up generators.
AB614,8,2424 b. Photovoltaics.
AB614,8,2525 c. Heat pumps.
AB614,9,1
1d. Evaporative cooling.
AB614,9,32 3. Equipment or equipment components that have a reduced amount, or none,
3of at least 4 of the following:
AB614,9,44 a. Mercury.
AB614,9,55 b. Cadmium.
AB614,9,66 c. Lead.
AB614,9,77 d. Chromium VI.
AB614,9,88 e. Polybrominated biphenyls.
AB614,9,99 f. Polybrominated diphenyl ether.
AB614,9,1410 (c) Limitations. 1. The maximum amount of all credits that may be claimed
11under this subsection and ss. 71.07 (5m) and 71.28 (5m) is $2,000,000. No claimant
12may claim a credit under this subsection unless the claimant submits with the
13claimant's return a copy of the claimant's certification for credits under 2007
14Wisconsin Act .... (this act), section 13 .
AB614,9,2215 2. Partnerships, limited liability companies, and tax-option corporations may
16not claim the credit under this subsection, but the eligibility for, and the amount of,
17the credit are based on their payment of amounts under par. (b). A partnership,
18limited liability company, or tax-option corporation shall compute the amount of
19credit that each of its partners, members, or shareholders may claim and shall
20provide that information to each of them. Partners, members of limited liability
21companies, and shareholders of tax-option corporations may claim the credit in
22proportion to their ownership interests.
AB614,9,2423 (d) Administration. Section 71.28 (4) (e) to (h), as it applies to the credit under
24s. 71.28 (4), applies to the credit under this subsection.
AB614, s. 11 25Section 11. 71.49 (1) (er) of the statutes is created to read:
AB614,10,1
171.49 (1) (er) Green data center credit under s. 71.47 (5m).
AB614, s. 12 2Section 12. 77.92 (4) of the statutes, as affected by 2007 Wisconsin Act 20, is
3amended to read:
AB614,10,194 77.92 (4) "Net business income," with respect to a partnership, means taxable
5income as calculated under section 703 of the Internal Revenue Code; plus the items
6of income and gain under section 702 of the Internal Revenue Code, including taxable
7state and municipal bond interest and excluding nontaxable interest income or
8dividend income from federal government obligations; minus the items of loss and
9deduction under section 702 of the Internal Revenue Code, except items that are not
10deductible under s. 71.21; plus guaranteed payments to partners under section 707
11(c) of the Internal Revenue Code; plus the credits claimed under s. 71.07 (2dd), (2de),
12(2di), (2dj), (2dL), (2dm), (2dr), (2ds), (2dx), (3g), (3h), (3s), (3n), (3p), (3t), (3w), (5e),
13(5f), (5g), (5h), (5i), (5j), and (5k), and (5m); and plus or minus, as appropriate,
14transitional adjustments, depreciation differences, and basis differences under s.
1571.05 (13), (15), (16), (17), and (19); but excluding income, gain, loss, and deductions
16from farming. "Net business income," with respect to a natural person, estate, or
17trust, means profit from a trade or business for federal income tax purposes and
18includes net income derived as an employee as defined in section 3121 (d) (3) of the
19Internal Revenue Code.
AB614, s. 13 20Section 13 . Nonstatutory provisions.
AB614,10,2121 (1) Green Data center credit program.
AB614,10,2522 (a) Not later than 30 days after the effective date of this subsection, the
23department of commerce shall implement a program for certifying businesses as
24eligible for tax credits under sections 71.07 (5m), 71.28 (5m), and 71.47 (5m) of the
25statutes.
AB614,11,4
1(b) If the department of commerce certifies a business as eligible under
2paragraph (a), the department shall determine the maximum amount of tax credits
3the business may claim. The total amount of tax credits allocated to all eligible
4businesses may not exceed $2,000,000.
AB614,11,155 (c) Notwithstanding section 227.24 of the statutes, the department of
6commerce may promulgate emergency rules necessary to administer this subsection.
7Notwithstanding section 227.24 (1) (c) and (2) of the statutes, emergency rules
8promulgated under this subsection remain in effect until the effective date of
9permanent rules promulgated under this subsection, or the first day of the 13th
10month after the effective date of this subsection, whichever is sooner.
11Notwithstanding section 227.24 (1) (a) and (3) of the statutes, the department of
12commerce is not required to provide evidence that promulgating a rule under this
13subsection as an emergency rule is necessary for the preservation of the public peace,
14health, safety, or welfare and is not required to provide a finding of emergency for a
15rule promulgated under this subsection.
AB614,11,1616 (d) This subsection does not apply after June 30, 2009.
AB614,11,1717 (End)
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