LRB-3026/1
JK:cjs:ph
September 2011 Special Session
2011 - 2012 LEGISLATURE
October 11, 2011 - Introduced by Committee on Senate Organization, by request
of Governor Scott Walker, Senator Schultz, and Representatives Marklein
and Krug. Referred to Committee on Workforce Development, Small
Business, and Tourism.
SB3,1,2 1An Act to amend 71.07 (5f) (c) 6., 71.28 (5f) (c) 6. and 71.47 (5f) (c) 6. of the
2statutes; relating to: the film production services tax credit application fee.
Analysis by the Legislative Reference Bureau
Under current law, a person who wishes to claim the film production services
income and franchise tax credit must first submit an application to the Department
of Tourism, along with an application fee equal to 2 percent of the person's production
expenditures or $5,000, whichever is less.
Under this bill, the application fee for the film production services credit is
$500.
For further information see the state fiscal estimate, which will be printed as
an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
SB3, s. 1 3Section 1. 71.07 (5f) (c) 6. of the statutes, as affected by 2011 Wisconsin Act
432
, is amended to read:
SB3,2,65 71.07 (5f) (c) 6. No credit may be allowed under this subsection unless the
6claimant files an application with the department of commerce or the department of

1tourism, at the time and in the manner prescribed by the department of commerce
2or the department of tourism, and the department of commerce or the department
3of tourism approves the application. The claimant shall submit a $500 fee with the
4application in an amount equal to 2 percent of the claimant's budgeted production
5expenditures or to $5,000, whichever is less
. The claimant shall submit a copy of the
6approved application with the claimant's return.
SB3, s. 2 7Section 2. 71.28 (5f) (c) 6. of the statutes, as affected by 2011 Wisconsin Act
832
, is amended to read:
SB3,2,169 71.28 (5f) (c) 6. No credit may be allowed under this subsection unless the
10claimant files an application with the department of commerce or the department of
11tourism, at the time and in the manner prescribed by the department of commerce
12or the department of tourism, and the department of commerce or the department
13of tourism approves the application. The claimant shall submit a $500 fee with the
14application in an amount equal to 2 percent of the claimant's budgeted production
15expenditures or to $5,000, whichever is less
. The claimant shall submit a copy of the
16approved application with the claimant's return.
SB3, s. 3 17Section 3. 71.47 (5f) (c) 6. of the statutes, as affected by 2011 Wisconsin Act
1832
, is amended to read:
SB3,3,219 71.47 (5f) (c) 6. No credit may be allowed under this subsection unless the
20claimant files an application with the department of commerce or the department of
21tourism, at the time and in the manner prescribed by the department of commerce
22or the department of tourism, and the department of commerce or the department
23of tourism approves the application. The claimant shall submit a $500 fee with the
24application in an amount equal to 2 percent of the claimant's budgeted production

1expenditures or to $5,000, whichever is less
. The claimant shall submit a copy of the
2approved application with the claimant's return.
SB3, s. 4 3Section 4. Initial applicability.
SB3,3,54 (1) This act first applies to applications submitted on the effective date of this
5subsection.
SB3,3,66 (End)
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