AB40,874,75 71.47 (5i) (c) 1. The maximum amount of the credits that may be claimed under
6this subsection and ss. 71.07 (5i) and 71.28 (5i) in a taxable year is $10,000,000, as
7allocated under s. 238.14 or s. 560.204, 2009 stats.
AB40, s. 2120 8Section 2120. 71.47 (5j) (a) 2d. of the statutes is amended to read:
AB40,874,139 71.47 (5j) (a) 2d. "Diesel replacement renewable fuel" includes biodiesel and
10any other fuel derived from a renewable resource that meets all of the applicable
11requirements of the American Society for Testing and Materials for that fuel and that
12the department of commerce safety and professional services designates by rule as
13a diesel replacement renewable fuel.
AB40, s. 2121 14Section 2121. 71.47 (5j) (a) 2m. of the statutes is amended to read:
AB40,874,1915 71.47 (5j) (a) 2m. "Gasoline replacement renewable fuel" includes ethanol and
16any other fuel derived from a renewable resource that meets all of the applicable
17requirements of the American Society for Testing and Materials for that fuel and that
18the department of commerce safety and professional services designates by rule as
19a gasoline replacement renewable fuel.
AB40, s. 2122 20Section 2122. 71.47 (5j) (c) 3. of the statutes is amended to read:
AB40,874,2521 71.47 (5j) (c) 3. The department of commerce safety and professional services
22shall establish standards to adequately prevent, in the distribution of conventional
23fuel to an end user, the inadvertent distribution of fuel containing a higher
24percentage of renewable fuel than the maximum percentage established by the
25federal environmental protection agency for use in conventionally-fueled engines.
AB40, s. 2123
1Section 2123. 71.47 (5r) (a) 6. a. of the statutes is amended to read:
AB40,875,52 71.47 (5r) (a) 6. a. A University of Wisconsin System institution, the University
3of Wisconsin–Madison,
a technical college system institution, or a regionally
4accredited 4-year nonprofit college or university having its regional headquarters
5and principal place of business in this state.
AB40, s. 2124 6Section 2124. 71.54 (1) (f) (intro.) of the statutes is amended to read:
AB40,875,107 71.54 (1) (f) 2001 and thereafter to 2011. (intro.) Subject to sub. (2m), the
8amount of any claim filed in 2001 and thereafter to 2011 and based on property taxes
9accrued or rent constituting property taxes accrued during the previous year is
10limited as follows:
AB40, s. 2125 11Section 2125. 71.54 (1) (g) of the statutes is created to read:
AB40,875,1412 71.54 (1) (g) 2012 and thereafter. The amount of any claim filed in 2012 and
13thereafter and based on property taxes accrued or rent constituting property taxes
14accrued during the previous year is limited as follows:
AB40,875,1715 1. If the household income was $8,060 or less in the year to which the claim
16relates, the claim is limited to 80 percent of the property taxes accrued or rent
17constituting property taxes accrued or both in that year on the claimant's homestead.
AB40,875,2218 2. If the household income was more than $8,060 in the year to which the claim
19relates, the claim is limited to 80 percent of the amount by which the property taxes
20accrued or rent constituting property taxes accrued or both in that year on the
21claimant's homestead exceeds 8.785 percent of the household income exceeding
22$8,060.
AB40,875,2423 3. No credit may be allowed if the household income of a claimant exceeds
24$24,680.
AB40, s. 2126 25Section 2126. 71.54 (2) (b) 3. of the statutes is amended to read:
AB40,876,2
171.54 (2) (b) 3. Subject to sub. (2m), in calendar year 1990 or any subsequent
2calendar year
years 1990 to 2010, $1,450.
AB40, s. 2127 3Section 2127. 71.54 (2) (b) 4. of the statutes is created to read:
AB40,876,44 71.54 (2) (b) 4. In calendar years 2011 or any subsequent calendar year, $1,460.
AB40, s. 2128 5Section 2128. 71.54 (2m) of the statutes is amended to read:
AB40,876,226 71.54 (2m) Indexing for inflation; 2010 and thereafter. (a) For calendar years
7beginning after December 31, 2009, and before January 1, 2011, the dollar amounts
8of the threshold income under sub. (1) (f) 1. and 2., the maximum household income
9under sub. (1) (f) 3. and the maximum property taxes under sub. (2) (b) 3. shall be
10increased each year by a percentage equal to the percentage change between the U.S.
11consumer price index for all urban consumers, U.S. city average, for the 12-month
12average of the U.S. consumer price index for the month of August of the year before
13the previous year through the month of July of the previous year and the U.S.
14consumer price index for all urban consumers, U.S. city average, for the 12-month
15average of the U.S. consumer price index for August 2007 through July 2008, as
16determined by the federal department of labor, except that the adjustment may occur
17only if the percentage is a positive number. Each amount that is revised under this
18paragraph shall be rounded to the nearest multiple of $10 if the revised amount is
19not a multiple of $10 or, if the revised amount is a multiple of $5, such an amount
20shall be increased to the next higher multiple of $10. The department of revenue
21shall annually adjust the changes in dollar amounts required under this paragraph
22and incorporate the changes into the income tax forms and instructions.
AB40,877,323 (b) The department of revenue shall annually adjust the slope under sub. (1)
24(f) 2. such that, as a claimant's income increases from the threshold income as
25calculated under par. (a), to an amount that exceeds the maximum household income

1as calculated under par. (a), the credit that may be claimed is reduced to $0 and the
2department of revenue shall incorporate the changes into the income tax forms and
3instructions.
AB40, s. 2129 4Section 2129. 71.78 (4) (m) of the statutes is amended to read:
AB40,877,85 71.78 (4) (m) The secretary of commerce chief executive officer of the Wisconsin
6Economic Development Corporation
and employees of that department the
7corporation
to the extent necessary to administer the development zone program
8under subch. VI of ch. 560 II of ch. 238.
AB40, s. 2130 9Section 2130. 71.93 (1) (a) 3. of the statutes is amended to read:
AB40,877,1210 71.93 (1) (a) 3. An amount that the department of health services may recover
11under s. 49.45 (2) (a) 10., 49.497, 49.793, or 49.847, if the department of health
12services has certified the amount under s. 49.85.
AB40, s. 2131 13Section 2131. 71.93 (1) (a) 4. of the statutes is amended to read:
AB40,877,1614 71.93 (1) (a) 4. An amount that the department of children and families may
15recover under s. 49.161 or, 49.195 (3) , or 49.373 or collect under s. 49.147 (6) (cm), if
16the department of children and families has certified the amount under s. 49.85.
AB40, s. 2132 17Section 2132. 73.03 (27) of the statutes is amended to read:
AB40,877,2218 73.03 (27) To write off from the records of the department income, franchise,
19sales, use, withholding, motor fuel, gift, beverage and cigarette tax and recycling
20economic development surcharge liabilities, following a determination by the
21secretary of revenue that they are not collectible. Taxes written off under this
22subsection remain legal obligations.
AB40, s. 2133 23Section 2133. 73.03 (35) of the statutes is amended to read:
AB40,878,624 73.03 (35) To deny a portion of a credit claimed under s. 71.07 (2dd), (2de), (2di),
25(2dj), (2dL), (2dm), (2dr), (2ds), or (2dx), 71.28 (1dd), (1de), (1di), (1dj), (1dL), (1dm),

1(1ds), (1dx), or (4) (am), 71.47 (1dd), (1de), (1di), (1dj), (1dL), (1dm), (1ds), (1dx), or
2(4) (am), or 76.636 if granting the full amount claimed would violate a requirement
3under s. 238.385 or s. 560.785, 2009 stats., or would bring the total of the credits
4granted to that claimant under all of those subsections over the limit for that
5claimant under s. 238.368, 238.395 (2) (b), or 238.397 (5) (b) or s. 560.768, 2009 stats.,
6s.
560.795 (2) (b), 2009 stats., or s. 560.797 (5) (b), 2009 stats.
AB40, s. 2134 7Section 2134. 73.03 (35m) of the statutes is amended to read:
AB40,878,128 73.03 (35m) To deny a portion of a credit claimed under s. 71.07 (3g), 71.28 (3g),
9or 71.47 (3g), if granting the full amount claimed would violate a requirement under
10s. 238.23 or s. 560.96, 2009 stats., or would bring the total of the credits claimed under
11ss. 71.07 (3g), 71.28 (3g), and 71.47 (3g) over the limit for all claimants under s.
12238.23 (2) or
s. 560.96 (2), 2009 stats.
AB40, s. 2135 13Section 2135. 73.03 (63) of the statutes is amended to read:
AB40,878,2214 73.03 (63) Notwithstanding the amount limitations specified under ss. s. 71.07
15(5d) (c) 1. and s. 238.15 (3) (d) or s. 560.205 (3) (d), 2009 stats., in consultation with
16the department of commerce or the Wisconsin Economic Development Corporation,
17to carry forward to subsequent taxable years unclaimed credit amounts of the early
18stage seed investment credits under ss. 71.07 (5b), 71.28 (5b), 71.47 (5b), and 76.638
19and the angel investment credit under s. 71.07 (5d). Annually, no later than July 1,
20the department of commerce or the Wisconsin Economic Development Corporation
21shall submit to the department of revenue its recommendations for the carry forward
22of credit amounts as provided under this subsection.
AB40, s. 2136 23Section 2136. 73.0301 (1) (b) of the statutes is amended to read:
AB40,879,3
173.0301 (1) (b) "Credentialing board" means a board, examining board or
2affiliated credentialing board in the department of regulation and licensing safety
3and professional services
that grants a credential.
AB40, s. 2137 4Section 2137. 73.0301 (1) (e) of the statutes is amended to read:
AB40,879,125 73.0301 (1) (e) "Licensing department" means the department of
6administration; the board of commissioners of public lands; the department of
7commerce;
the department of children and families; the government accountability
8board; the department of financial institutions; the department of health services;
9the department of natural resources; the department of public instruction; the
10department of regulation and licensing;
the department of safety and professional
11services;
the department of workforce development; the office of the commissioner
12of insurance; or the department of transportation.
AB40, s. 2138 13Section 2138. 73.0301 (2) (a) 1. of the statutes is amended to read:
AB40,879,1914 73.0301 (2) (a) 1. Request the department of revenue to certify whether an
15applicant for a license or license renewal or continuation is liable for delinquent
16taxes. With respect to an applicant for a license granted by a credentialing board,
17the department of regulation and licensing safety and professional services shall
18make a request under this subdivision. This subdivision does not apply to the
19department of transportation with respect to licenses described in sub. (1) (d) 7.
AB40, s. 2139 20Section 2139. 73.0301 (2) (a) 2. of the statutes is amended to read:
AB40,879,2421 73.0301 (2) (a) 2. Request the department of revenue to certify whether a
22license holder is liable for delinquent taxes. With respect to a holder of a license
23granted by a credentialing board, the department of regulation and licensing safety
24and professional services
shall make a request under this subdivision.
AB40, s. 2140 25Section 2140. 73.0301 (2) (b) 1. a. of the statutes is amended to read:
AB40,880,13
173.0301 (2) (b) 1. a. If, after a request is made under par. (a) 1. or 2., the
2department of revenue certifies that the license holder or applicant for a license or
3license renewal or continuation is liable for delinquent taxes, revoke the license or
4deny the application for the license or license renewal or continuation. The
5department of transportation may suspend licenses described in sub. (1) (d) 7. in lieu
6of revoking those licenses. A suspension, revocation or denial under this subd. 1. a.
7is not subject to administrative review or, except as provided in subd. 2. and sub. (5)
8(am), judicial review. With respect to a license granted by a credentialing board, the
9department of regulation and licensing safety and professional services shall make
10a revocation or denial under this subd. 1. a. With respect to a license to practice law,
11the department of revenue shall not submit a certification under this subd. 1. a. to
12the supreme court until after the license holder or applicant has exhausted his or her
13remedies under sub. (5) (a) and (am) or has failed to make use of such remedies.
AB40, s. 2141 14Section 2141. 73.0301 (2) (b) 1. b. of the statutes is amended to read:
AB40,881,915 73.0301 (2) (b) 1. b. Mail a notice of suspension, revocation or denial under
16subd. 1. a. to the license holder or applicant. The notice shall include a statement
17of the facts that warrant the suspension, revocation or denial and a statement that
18the license holder or applicant may, within 30 days after the date on which the notice
19of denial, suspension or revocation is mailed, file a written request with the
20department of revenue to have the certification of tax delinquency on which the
21suspension, revocation or denial is based reviewed at a hearing under sub. (5) (a).
22With respect to a license granted by a credentialing board, the department of
23regulation and licensing safety and professional services shall mail a notice under
24this subd. 1. b. With respect to a license to practice law, the department of revenue
25shall mail a notice under this subd. 1. b. and the notice shall indicate that the license

1holder or applicant may request a hearing under sub. (5) (a) and (am) and that the
2department of revenue shall submit a certificate of delinquency to suspend, revoke,
3or deny a license to practice law to the supreme court after the license holder or
4applicant has exhausted his or her remedies under sub. (5) (a) and (am) or has failed
5to make use of such remedies. A notice sent to a person who holds a license to practice
6law or who is an applicant for a license to practice law shall also indicate that the
7department of revenue may not submit a certificate of delinquency to the supreme
8court if the license holder or applicant pays the delinquent tax in full or enters into
9an agreement with the department of revenue to satisfy the delinquency.
AB40, s. 2142 10Section 2142. 73.0301 (2) (b) 2. of the statutes is amended to read:
AB40,881,1911 73.0301 (2) (b) 2. Except as provided in subd. 2m., if notified by the department
12of revenue that the department of revenue has affirmed a certification of tax
13delinquency after a hearing under sub. (5) (a), affirm a suspension, revocation or
14denial under subd. 1. a. A license holder or applicant may seek judicial review under
15ss. 227.52 to 227.60, except that the review shall be in the circuit court for Dane
16County, of an affirmation of a revocation or denial under this subdivision. With
17respect to a license granted by a credentialing board, the department of regulation
18and licensing
safety and professional services shall make an affirmation under this
19subdivision.
AB40, s. 2143 20Section 2143. 73.0301 (2) (b) 3. of the statutes is amended to read:
AB40,882,521 73.0301 (2) (b) 3. If a person submits a nondelinquency certificate issued under
22sub. (5) (b) 1., reinstate the license or grant the application for the license or license
23renewal or continuation, unless there are other grounds for suspending or revoking
24the license or for denying the application for the license or license renewal or
25continuation. If reinstatement is required under this subdivision, a person is not

1required to submit a new application or other material or to take a new test. No
2separate fee may be charged for reinstatement of a license under this subdivision.
3With respect to a license granted by a credentialing board, the department of
4regulation and licensing safety and professional services shall reinstate a license or
5grant an application under this subdivision.
AB40, s. 2144 6Section 2144. 73.0301 (2) (b) 4. of the statutes is amended to read:
AB40,882,157 73.0301 (2) (b) 4. If a person whose license has been suspended or revoked or
8whose application for a license or license renewal or continuation has been denied
9under subd. 1. a. submits a nondelinquency certificate issued under sub. (3) (a) 2.,
10reinstate the license or grant the person's application for the license or license
11renewal or continuation, unless there are other grounds for not reinstating the
12license or for denying the application for the license or license renewal or
13continuation. With respect to a license granted by a credentialing board, the
14department of regulation and licensing safety and professional services shall
15reinstate a license or grant an application under this subdivision.
AB40, s. 2145 16Section 2145. 73.12 (1) (b) of the statutes is amended to read:
AB40,882,1917 73.12 (1) (b) "Vendor" means a person providing goods or services to this state
18or the University of Wisconsin–Madison under subch. IV or V of ch. 16 or under ch.
1984.
AB40, s. 2146 20Section 2146. 73.12 (2) of the statutes is amended to read:
AB40,882,2521 73.12 (2) Request for setoff. The department of revenue may request the
22department of administration to proceed under sub. (3) against any vendor who owes
23a tax. A request under this subsection consists of identification of the vendor and of
24the vendor's contracts with this state or the University of Wisconsin–Madison and
25notice to the vendor of the request for a setoff.
AB40, s. 2147
1Section 2147. 73.12 (3) of the statutes is amended to read:
AB40,883,162 73.12 (3) Setoff. Upon receipt of a request under sub. (2), the department of
3administration shall begin to set off against amounts owed by this state or the
4University of Wisconsin–Madison
to a vendor taxes owed to this state by that vendor
5until those taxes are paid in full. If the secretary of administration determines,
6within 30 days after receipt of a request for setoff, that the vendor against whom
7setoff is requested is either an essential supplier of critical commodities or the only
8vendor from whom a necessary good or service can be obtained and notifies the
9secretary of revenue of that determination, the department of administration shall
10waive the right of setoff and the department of administration shall pay to the vendor
11the amounts set off. The department of administration or the University of
12Wisconsin–Madison
shall, within 30 days after the end of each calendar quarter,
13transfer to the department of revenue the taxes set off during the previous calendar
14quarter for deposit in the general fund, or in the transportation fund in respect to
15taxes owed under ch. 78, and shall notify the department of revenue of the amounts
16set off against each vendor.
AB40, s. 2148 17Section 2148. 73.12 (5) of the statutes is amended to read:
AB40,883,2118 73.12 (5) Liability precluded. Exchange of information required to administer
19this section does not result in liability under s. 71.78, 72.06, 77.61 (5), 78.80 (3) or
20139.38 (6). The department of administration or the University of
21Wisconsin–Madison
is not liable to any vendor because of setoffs under this section.
AB40, s. 2149 22Section 2149. 73.12 (7) of the statutes is amended to read:
AB40,884,223 73.12 (7) Tax identification information. The department of administration
24and the University of Wisconsin–Madison may collect from vendors and provide to

1the department of revenue any tax identification information that the department
2of revenue requires to administer the program under this section.
AB40, s. 2150 3Section 2150. 74.01 (5) of the statutes is amended to read:
AB40,884,84 74.01 (5) "Special tax" means any amount entered in the tax roll which is not
5a general property tax, special assessment or special charge. "Special tax" includes
6any interest and penalties assessed for nonpayment of the tax before it is placed in
7the tax roll and any charge under s. 287.093 (1) (a) 2. that is placed on the tax roll
8under s. 287.093 (2)
.
AB40, s. 2151 9Section 2151. 75.106 (1) (a) of the statutes is amended to read:
AB40,884,1310 75.106 (1) (a) "Brownfield" has the meaning given in s. 560.13 238.13 (1) (a),
11except that, for purposes of this section, "brownfield" also means abandoned, idle, or
12underused residential facilities or sites, the expansion or redevelopment of which is
13adversely affected by actual or perceived environmental contamination.
AB40, s. 2152 14Section 2152. 76.24 (2) (a) of the statutes is amended to read:
AB40,884,2315 76.24 (2) (a) All taxes paid by any railroad company derived from or
16apportionable to repair facilities, docks, ore yards, piers, wharves, grain elevators,
17and their approaches, or car ferries on the basis of the separate valuation provided
18for in s. 76.16, shall be distributed annually from the transportation fund to the
19towns, villages, and cities in which they are located, pursuant to certification made
20by the department of revenue on or before August 15. Beginning with amounts
21distributed in 2011, the amount distributed to any town, village, or city under this
22paragraph may not be less than the amount distributed to it in 2010 under this
23paragraph.
AB40, s. 2153 24Section 2153. 76.635 (1) (a) of the statutes is amended to read:
AB40,885,2
176.635 (1) (a) "Certified capital company" has the meaning given in s. 560.29
2(1) (a), 2009 stats.
AB40, s. 2154 3Section 2154. 76.635 (1) (b) of the statutes is amended to read:
AB40,885,54 76.635 (1) (b) "Certified capital investment" has the meaning given in s. 560.29
5(1) (b), 2009 stats.
AB40, s. 2155 6Section 2155. 76.635 (1) (c) of the statutes is amended to read:
AB40,885,87 76.635 (1) (c) "Investment date" has the meaning given in s. 560.29 (1) (d), 2009
8stats
.
AB40, s. 2156 9Section 2156. 76.635 (1) (d) of the statutes is amended to read:
AB40,885,1110 76.635 (1) (d) "Investment pool" has the meaning given in s. 560.29 (1) (e), 2009
11stats
.
AB40, s. 2157 12Section 2157. 76.635 (1) (e) of the statutes is amended to read:
AB40,885,1413 76.635 (1) (e) "Qualified investment" has the meaning given in s. 560.29 (1) (g),
142009 stats
.
AB40, s. 2158 15Section 2158. 76.636 (1) (b) 1. of the statutes is amended to read:
AB40,885,1616 76.636 (1) (b) 1. A development zone under s. 238.30 or s. 560.70, 2009 stats.
AB40, s. 2159 17Section 2159. 76.636 (1) (b) 2. of the statutes is amended to read:
AB40,885,1918 76.636 (1) (b) 2. A development opportunity zone under s. 238.395 or s. 560.795,
192009 stats
.
AB40, s. 2160 20Section 2160. 76.636 (1) (b) 3. of the statutes is amended to read:
AB40,885,2221 76.636 (1) (b) 3. An enterprise development zone under s. 238.397 or s. 560.797,
222009 stats
.
AB40, s. 2161 23Section 2161. 76.636 (1) (b) 4. of the statutes is amended to read:
AB40,885,2524 76.636 (1) (b) 4. An agricultural development zone under s. 238.398 or s.
25560.798, 2009 stats.
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