AB40,766,1915 71.07 (2dx) (b) 3. The amount determined by multiplying the amount
16determined under s. 238.385 (1) (c) or s. 560.785 (1) (c), 2009 stats., by the number
17of full-time jobs created in a development zone and not filled by a member of a
18targeted group and by then subtracting the subsidies paid under s. 49.147 (3) (a) or
19the subsidies and reimbursements paid under s. 49.147 (3m) (c) for those jobs.
AB40, s. 1806 20Section 1806. 71.07 (2dx) (b) 4. of the statutes is amended to read:
AB40,767,321 71.07 (2dx) (b) 4. The amount determined by multiplying the amount
22determined under s. 238.385 (1) (bm) or s. 560.785 (1) (bm), 2009 stats., by the
23number of full-time jobs retained, as provided in the rules under s. 238.385 or s.
24560.785, 2009 stats., excluding jobs for which a credit has been claimed under sub.
25(2dj), in an enterprise development zone under s. 238.397 or s. 560.797, 2009 stats.,

1and for which significant capital investment was made and by then subtracting the
2subsidies paid under s. 49.147 (3) (a) or the subsidies and reimbursements paid
3under s. 49.147 (3m) (c) for those jobs.
AB40, s. 1807 4Section 1807. 71.07 (2dx) (b) 5. of the statutes is amended to read:
AB40,767,115 71.07 (2dx) (b) 5. The amount determined by multiplying the amount
6determined under s. 238.385 (1) (c) or s. 560.785 (1) (c), 2009 stats., by the number
7of full-time jobs retained, as provided in the rules under s. 238.385 or s. 560.785,
82009 stats., excluding jobs for which a credit has been claimed under sub. (2dj), in
9a development zone and not filled by a member of a targeted group and by then
10subtracting the subsidies paid under s. 49.147 (3) (a) or the subsidies and
11reimbursements paid under s. 49.147 (3m) (c) for those jobs.
AB40, s. 1808 12Section 1808. 71.07 (2dx) (be) of the statutes is amended to read:
AB40,767,1813 71.07 (2dx) (be) Offset. A claimant in a development zone under s. 238.395 (1)
14(e) or s.
560.795 (1) (e), 2009 stats., may offset any credits claimed under this
15subsection, including any credits carried over, against the amount of the tax
16otherwise due under this subchapter attributable to all of the claimant's income and
17against the tax attributable to income from directly related business operations of
18the claimant.
AB40, s. 1809 19Section 1809. 71.07 (2dx) (bg) of the statutes is amended to read:
AB40,768,620 71.07 (2dx) (bg) Other entities. For claimants in a development zone under s.
21238.395 (1) (e) or s. 560.795 (1) (e), 2009 stats., partnerships, limited liability
22companies, and tax-option corporations may not claim the credit under this
23subsection, but the eligibility for, and amount of, that credit shall be determined on
24the basis of their economic activity, not that of their shareholders, partners, or
25members. The corporation, partnership, or company shall compute the amount of

1the credit that may be claimed by each of its shareholders, partners, or members and
2shall provide that information to each of its shareholders, partners, or members.
3Partners, members of limited liability companies, and shareholders of tax-option
4corporations may claim the credit based on the partnership's, company's, or
5corporation's activities in proportion to their ownership interest and may offset it
6against the tax attributable to their income.
AB40, s. 1810 7Section 1810. 71.07 (2dx) (c) of the statutes is amended to read:
AB40,768,198 71.07 (2dx) (c) Credit precluded. If the certification of a person for tax benefits
9under s. 238.365 (3), 238.397 (4), 238.398 (3), or 238.3995 (4) or s. 560.765 (3), 2009
10stats., s.
560.797 (4), 2009 stats., s. 560.798 (3), 2009 stats., or s. 560.7995 (4), 2009
11stats.,
is revoked, or if the person becomes ineligible for tax benefits under s. 238.395
12(3) or s.
560.795 (3), 2009 stats., that person may not claim credits under this
13subsection for the taxable year that includes the day on which the certification is
14revoked; the taxable year that includes the day on which the person becomes
15ineligible for tax benefits; or succeeding taxable years and that person may not carry
16over unused credits from previous years to offset tax under this chapter for the
17taxable year that includes the day on which certification is revoked; the taxable year
18that includes the day on which the person becomes ineligible for tax benefits; or
19succeeding taxable years.
AB40, s. 1811 20Section 1811. 71.07 (2dx) (d) of the statutes is amended to read:
AB40,769,321 71.07 (2dx) (d) Carry-over precluded. If a person who is entitled under s.
22238.395 (3) or s. 560.795 (3), 2009 stats., to claim tax benefits or certified under s.
23238.365 (3), 238.397 (4), 238.398 (3), or 238.3995 (4) or s. 560.765 (3), 2009 stats., s.
24560.797 (4), 2009 stats., s. 560.798 (3), 2009 stats., or s. 560.7995 (4), 2009 stats., for
25tax benefits ceases business operations in the development zone during any of the

1taxable years that that zone exists, that person may not carry over to any taxable
2year following the year during which operations cease any unused credits from the
3taxable year during which operations cease or from previous taxable years.
AB40, s. 1812 4Section 1812. 71.07 (2dy) (a) of the statutes is amended to read:
AB40,769,85 71.07 (2dy) (a) Definition. In this subsection, "claimant" means a person who
6files a claim under this subsection and is certified under s. 238.301 (2) or s. 560.701
7(2), 2009 stats., and authorized to claim tax benefits under s. 238.303 or s. 560.703,
82009 stats
.
AB40, s. 1813 9Section 1813. 71.07 (2dy) (b) of the statutes is amended to read:
AB40,769,1410 71.07 (2dy) (b) Filing claims. Subject to the limitations under this subsection
11and ss. 238.301 to 238.306 or ss. 560.701 to 560.706, 2009 stats., for taxable years
12beginning after December 31, 2008, a claimant may claim as a credit against the tax
13imposed under s. 71.02 or 71.08, up to the amount of the tax, the amount authorized
14for the claimant under s. 238.303 or s. 560.703, 2009 stats.
AB40, s. 1814 15Section 1814. 71.07 (2dy) (c) 1. of the statutes is amended to read:
AB40,769,1916 71.07 (2dy) (c) 1. No credit may be allowed under this subsection unless the
17claimant includes with the claimant's return a copy of the claimant's certification
18under s. 238.301 (2) or s. 560.701 (2), 2009 stats., and a copy of the claimant's notice
19of eligibility to receive tax benefits under s. 238.303 (3) or s. 560.703 (3), 2009 stats.
AB40, s. 1815 20Section 1815. 71.07 (2dy) (c) 2. of the statutes is amended to read:
AB40,770,421 71.07 (2dy) (c) 2. Partnerships, limited liability companies, and tax-option
22corporations may not claim the credit under this subsection, but the eligibility for,
23and the amount of, the credit are based on their authorization to claim tax benefits
24under s. 238.303 or s. 560.703, 2009 stats. A partnership, limited liability company,
25or tax-option corporation shall compute the amount of credit that each of its

1partners, members, or shareholders may claim and shall provide that information
2to each of them. Partners, members of limited liability companies, and shareholders
3of tax-option corporations may claim the credit in proportion to their ownership
4interests.
AB40, s. 1816 5Section 1816. 71.07 (2dy) (d) 2. of the statutes is amended to read:
AB40,770,156 71.07 (2dy) (d) 2. If a claimant's certification is revoked under s. 238.305 or s.
7560.705, 2009 stats., or if a claimant becomes ineligible for tax benefits under s.
8238.302 or s. 560.702, 2009 stats., the claimant may not claim credits under this
9subsection for the taxable year that includes the day on which the certification is
10revoked; the taxable year that includes the day on which the claimant becomes
11ineligible for tax benefits; or succeeding taxable years and the claimant may not
12carry over unused credits from previous years to offset the tax imposed under s. 71.02
13or 71.08 for the taxable year that includes the day on which certification is revoked;
14the taxable year that includes the day on which the claimant becomes ineligible for
15tax benefits; or succeeding taxable years.
AB40, s. 1817 16Section 1817. 71.07 (3g) (a) (intro.) of the statutes is amended to read:
AB40,770,2117 71.07 (3g) (a) (intro.) Subject to the limitations under this subsection and ss.
1873.03 (35m) and 238.23 and s. 560.96, 2009 stats., a business that is certified under
19s. 238.23 (3) or s. 560.96 (3), 2009 stats., may claim as a credit against the taxes
20imposed under s. 71.02 an amount equal to the sum of the following, as established
21under s. 238.23 (3) (c) or s. 560.96 (3) (c), 2009 stats:
AB40, s. 1818 22Section 1818. 71.07 (3g) (b) of the statutes is amended to read:
AB40,770,2523 71.07 (3g) (b) The department of revenue shall notify the department of
24commerce or the Wisconsin Economic Development Corporation of all claims under
25this subsection.
AB40, s. 1819
1Section 1819. 71.07 (3g) (e) 2. of the statutes is amended to read:
AB40,771,52 71.07 (3g) (e) 2. The investments that relate to the amount described under par.
3(a) 2. for which a claimant makes a claim under this subsection must be retained for
4use in the technology zone for the period during which the claimant's business is
5certified under s. 238.23 (3) or s. 560.96 (3), 2009 stats.
AB40, s. 1820 6Section 1820. 71.07 (3g) (f) 1. of the statutes is amended to read:
AB40,771,107 71.07 (3g) (f) 1. A copy of a the verification from the department of commerce
8that the claimant's business is certified under s. 238.23 (3) or s. 560.96 (3), 2009
9stats.,
and that the business and the department of commerce have has entered into
10an agreement under s. 238.23 (3) (d) or s. 560.96 (3) (d), 2009 stats.
AB40, s. 1821 11Section 1821. 71.07 (3g) (f) 2. of the statutes is amended to read:
AB40,771,1512 71.07 (3g) (f) 2. A statement from the department of commerce or the Wisconsin
13Economic Development Corporation
verifying the purchase price of the investment
14described under par. (a) 2. and verifying that the investment fulfills the requirement
15under par. (e) 2.
AB40, s. 1822 16Section 1822. 71.07 (3p) (b) of the statutes is amended to read:
AB40,771,2317 71.07 (3p) (b) Filing claims. Subject to the limitations provided in this
18subsection and s. 93.535 or s. 560.207, 2009 stats., except as provided in par. (c) 5.,
19for taxable years beginning after December 31, 2006, and before January 1, 2015, a
20claimant may claim as a credit against the taxes imposed under s. 71.02 or 71.08, up
21to the amount of the tax, an amount equal to 10 percent of the amount the claimant
22paid in the taxable year for dairy manufacturing modernization or expansion related
23to the claimant's dairy manufacturing operation.
AB40, s. 1823 24Section 1823. 71.07 (3p) (c) 2m. a. of the statutes is amended to read:
AB40,772,3
171.07 (3p) (c) 2m. a. The maximum amount of the credits that may be claimed
2under this subsection and ss. 71.28 (3p) and 71.47 (3p) in fiscal year 2007-08 is
3$600,000, as allocated under s. 560.207, 2009 stats.
AB40, s. 1824 4Section 1824. 71.07 (3p) (c) 2m. b. of the statutes is amended to read:
AB40,772,85 71.07 (3p) (c) 2m. b. The maximum amount of the credits that may be claimed
6by all claimants, other than members of dairy cooperatives, under this subsection
7and ss. 71.28 (3p) and 71.47 (3p) in fiscal year 2008-09, and in each fiscal year
8thereafter, is $700,000, as allocated under s. 93.535 or s. 560.207, 2009 stats.
AB40, s. 1825 9Section 1825. 71.07 (3p) (c) 2m. bm. of the statutes is amended to read:
AB40,772,1610 71.07 (3p) (c) 2m. bm. The maximum amount of the credits that may be claimed
11by members of dairy cooperatives under this subsection and ss. 71.28 (3p) and 71.47
12(3p) in fiscal year 2009-10 is $600,000, as allocated under s. 560.207, 2009 stats., and
13the maximum amount of the credits that may be claimed by members of dairy
14cooperatives under this subsection and ss. 71.28 (3p) and 71.47 (3p) in fiscal year
152010-11, and in each fiscal year thereafter, is $700,000, as allocated under s. 93.535
16or s.
560.207, 2009 stats.
AB40, s. 1826 17Section 1826. 71.07 (3p) (c) 3. of the statutes is amended to read:
AB40,773,518 71.07 (3p) (c) 3. Partnerships, limited liability companies, tax-option
19corporations, and dairy cooperatives may not claim the credit under this subsection,
20but the eligibility for, and the amount of, the credit are based on their payment of
21expenses under par. (b), except that the aggregate amount of credits that the entity
22a dairy cooperative may compute shall not exceed $200,000 for each of the entity's
23cooperative's dairy manufacturing facilities. A partnership, limited liability
24company, tax-option corporation, or dairy cooperative shall compute the amount of
25credit that each of its partners, members, or shareholders may claim and shall

1provide that information to each of them. Partners, members of limited liability
2companies, and shareholders of tax-option corporations may claim the credit in
3proportion to their ownership interest. Members of a dairy cooperative may claim
4the credit in proportion to the amount of milk that each member delivers to the dairy
5cooperative, as determined by the dairy cooperative.
AB40, s. 1827 6Section 1827. 71.07 (3p) (c) 6. of the statutes is amended to read:
AB40,773,97 71.07 (3p) (c) 6. No credit may be allowed under this subsection unless the
8claimant submits with the claimant's return a copy of the claimant's credit
9certification and allocation under s. 93.535 or s. 560.207, 2009 stats.
AB40, s. 1828 10Section 1828. 71.07 (3q) (a) 1. of the statutes is amended to read:
AB40,773,1211 71.07 (3q) (a) 1. "Claimant" means a person certified to receive tax benefits
12under s. 238.16 (2) or s. 560.2055 (2), 2009 stats.
AB40, s. 1829 13Section 1829. 71.07 (3q) (a) 2. of the statutes is amended to read:
AB40,773,1814 71.07 (3q) (a) 2. "Eligible employee" means, for taxable years beginning before
15January 1, 2011,
an eligible employee under s. 560.2055 (1) (b) , 2009 stats., who
16satisfies the wage requirements under s. 560.2055 (3) (a) or (b), 2009 stats., or, for
17taxable years beginning after December 31, 2010, an eligible employee under s.
18238.16 (1) (b)
.
AB40, s. 1830 19Section 1830. 71.07 (3q) (b) (intro.) of the statutes is amended to read:
AB40,773,2320 71.07 (3q) (b) Filing claims. (intro.) Subject to the limitations provided in this
21subsection and s. 238.16 or s. 560.2055, 2009 stats., for taxable years beginning after
22December 31, 2009, a claimant may claim as a credit against the taxes imposed under
23ss. 71.02 and 71.08 any of the following.
AB40, s. 1831 24Section 1831. 71.07 (3q) (b) 1. of the statutes is amended to read:
AB40,774,4
171.07 (3q) (b) 1. The amount of wages that the claimant paid to an eligible
2employee in the taxable year, not to exceed 10 percent of such wages, as determined
3by the Wisconsin Economic Development Corporation under s. 238.16 or the
4department of commerce under s. 560.2055, 2009 stats.
AB40, s. 1832 5Section 1832. 71.07 (3q) (b) 2. of the statutes is amended to read:
AB40,774,86 71.07 (3q) (b) 2. The amount of the costs incurred by the claimant in the taxable
7year, as determined under s. 238.16 or s. 560.2055, 2009 stats., to undertake the
8training activities described under s. 238.16 (3) (c) or s. 560.2055 (3) (c), 2009 stats.
AB40, s. 1833 9Section 1833. 71.07 (3q) (c) 2. of the statutes is amended to read:
AB40,774,1210 71.07 (3q) (c) 2. No credit may be allowed under this subsection unless the
11claimant includes with the claimant's return a copy of the claimant's certification for
12tax benefits under s. 238.16 (2) or s. 560.2055 (2) , 2009 stats.
AB40, s. 1834 13Section 1834. 71.07 (3q) (c) 3. of the statutes is amended to read:
AB40,774,1714 71.07 (3q) (c) 3. The maximum amount of credits that may be awarded under
15this subsection and ss. 71.28 (3q) and 71.47 (3q) for the period beginning on January
161, 2010, and ending on June 30, 2013, is $14,500,000, not including the amount of
17any credits reallocated under s. 238.15 (3) (d) or s. 560.205 (3) (d), 2009 stats.
AB40, s. 1835 18Section 1835. 71.07 (3r) (b) of the statutes is amended to read:
AB40,774,2519 71.07 (3r) (b) Filing claims. Subject to the limitations provided in this
20subsection and s. 238.19 or s. 560.208, 2009 stats., for taxable years beginning after
21December 31, 2008, and before January 1, 2017, a claimant may claim as a credit
22against the taxes imposed under s. 71.02 or 71.08, up to the amount of the tax, an
23amount equal to 10 percent of the amount the claimant paid in the taxable year for
24meat processing modernization or expansion related to the claimant's meat
25processing operation.
AB40, s. 1836
1Section 1836. 71.07 (3r) (c) 3. a. of the statutes is amended to read:
AB40,775,42 71.07 (3r) (c) 3. a. The maximum amount of the credits that may be allocated
3under this subsection and ss. 71.28 (3r) and 71.47 (3r) in fiscal year 2009-10 is
4$300,000, as allocated under s. 560.208, 2009 stats.
AB40, s. 1837 5Section 1837. 71.07 (3r) (c) 3. b. of the statutes is amended to read:
AB40,775,96 71.07 (3r) (c) 3. b. The maximum amount of the credits that may be allocated
7under this subsection and ss. 71.28 (3r) and 71.47 (3r) in fiscal year 2010-11, and in
8each fiscal year thereafter, is $700,000, as allocated under s. 238.19 or s. 560.208,
92009 stats
.
AB40, s. 1838 10Section 1838. 71.07 (3r) (c) 6. of the statutes is amended to read:
AB40,775,1311 71.07 (3r) (c) 6. No credit may be allowed under this subsection unless the
12claimant submits with the claimant's return a copy of the claimant's credit
13certification and allocation under s. 238.19 or s. 560.208, 2009 stats.
AB40, s. 1839 14Section 1839. 71.07 (3rm) (b) of the statutes is amended to read:
AB40,775,2115 71.07 (3rm) (b) Filing claims. Subject to the limitations provided in this
16subsection and s. 238.21 or s. 560.209, 2009 stats., for taxable years beginning after
17December 31, 2009, and before January 1, 2016, a claimant may claim as a credit
18against the taxes imposed under s. 71.02 or 71.08, up to the amount of the tax, an
19amount equal to 10 percent of the amount the claimant paid in the taxable year for
20equipment that is used primarily to harvest or process woody biomass that is used
21as fuel or as a component of fuel.
AB40, s. 1840 22Section 1840. 71.07 (3rm) (c) 3. of the statutes is amended to read:
AB40,775,2523 71.07 (3rm) (c) 3. The maximum amount of the credits that may be claimed
24under this subsection and ss. 71.28 (3rm) and 71.47 (3rm) is $900,000, as allocated
25under s. 238.21 or s. 560.209, 2009 stats.
AB40, s. 1841
1Section 1841. 71.07 (3rn) (b) of the statutes is amended to read:
AB40,776,82 71.07 (3rn) (b) Filing claims. Subject to the limitations provided in this
3subsection and s. 506.2056 238.17 or s. 560.2056, 2009 stats., for taxable years
4beginning after December 31, 2009, and before January 1, 2017, a claimant may
5claim as a credit against the tax imposed under ss. 71.02 and 71.08, up to the amount
6of the tax, an amount equal to 10 percent of the amount the claimant paid in the
7taxable year for food processing or food warehousing modernization or expansion
8related to the operation of the claimant's food processing plant or food warehouse.
AB40, s. 1842 9Section 1842. 71.07 (3rn) (c) 3. a. of the statutes is amended to read:
AB40,776,1210 71.07 (3rn) (c) 3. a. The maximum amount of the credits that may be allocated
11under this subsection and ss. 71.28 (3rn) and 71.47 (3rn) in fiscal year 2009-10 is
12$1,000,000, as allocated under s. 560.2056, 2009 stats.
AB40, s. 1843 13Section 1843. 71.07 (3rn) (c) 3. b. of the statutes is amended to read:
AB40,776,1614 71.07 (3rn) (c) 3. b. The maximum amount of the credits that may be allocated
15under this subsection and ss. 71.28 (3rn) and 71.47 (3rn) in fiscal year 2010-11 is
16$1,200,000, as allocated under s. 560.2056, 2009 stats.
AB40, s. 1844 17Section 1844. 71.07 (3rn) (c) 3. c. of the statutes is amended to read:
AB40,776,2118 71.07 (3rn) (c) 3. c. The maximum amount of the credits that may be allocated
19under this subsection and ss. 71.28 (3rn) and 71.47 (3rn) in fiscal year 2011-12, and
20in each year thereafter, is $700,000, as allocated under s. 238.17 or s. 560.2056, 2009
21stats
.
AB40, s. 1845 22Section 1845. 71.07 (3rn) (c) 6. of the statutes is amended to read:
AB40,776,2523 71.07 (3rn) (c) 6. No credit may be allowed under this subsection unless the
24claimant submits with the claimant's return a copy of the claimant's credit
25certification and allocation under s. 238.17 or s. 560.2056, 2009 stats.
AB40, s. 1846
1Section 1846. 71.07 (3t) (b) of the statutes is amended to read:
AB40,777,72 71.07 (3t) (b) Credit. Subject to the limitations provided in this subsection and
3in s. 560.28, 2009 stats., for taxable years beginning after December 31, 2007, a
4claimant may claim as a credit, amortized over 15 taxable years starting with the
5taxable year beginning after December 31, 2007, against the tax imposed under s.
671.02 and 71.08, up to the amount of the tax, an amount equal to the claimant's
7unused credits under s. 71.07 (3s).
AB40, s. 1847 8Section 1847. 71.07 (3t) (c) 1. of the statutes is amended to read:
AB40,777,159 71.07 (3t) (c) 1. No credit may be claimed under this subsection unless the
10claimant submits with the claimant's return a copy of the claimant's certification by
11the department of commerce under s. 560.28, 2009 stats., except that, with regard
12to credits claimed by partners of a partnership, members of a limited liability
13company, or shareholders of a tax-option corporation, the entity shall provide a copy
14of its certification under s. 560.28, 2009 stats., to the partner, member, or shareholder
15to submit with his or her return.
AB40, s. 1848 16Section 1848. 71.07 (3w) (a) 2. of the statutes is amended to read:
AB40,777,1917 71.07 (3w) (a) 2. "Claimant" means a person who is certified to claim tax
18benefits under s. 238.399 (5) or s. 560.799 (5), 2009 stats., and who files a claim under
19this subsection.
AB40, s. 1849 20Section 1849. 71.07 (3w) (a) 3. of the statutes is amended to read:
AB40,777,2221 71.07 (3w) (a) 3. "Full-time employee" means a full-time employee, as defined
22in s. 238.399 (1) (am) or s. 560.799 (1) (am), 2009 stats.
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