AB963,11,7
1(c) Limitations and conditions. 1. Before commencing lead hazard abatement
2for which a credit may be claimed under this subsection, a claimant shall have a
3certified lead risk assessor or other person certified by the department of health
4services under s. 254.176 conduct a lead investigation of the dwelling, extended
5dwelling, or condominium unit to which the credit relates and determine that a
6lead-bearing paint hazard or lead hazard exists in or on the dwelling, extended
7dwelling, or condominium unit.
AB963,11,98 2. A claimant shall submit with the claimant's tax return all of the following
9that are applicable to the claimant's claim:
AB963,11,1510 a. If the lead investigation described under subd. 1. identified the presence of
11a lead-bearing paint hazard in or on the dwelling or condominium unit, a copy of a
12certificate of lead-free status issued with respect to the dwelling or condominium
13unit that has an effective date that is no later than one year after the end of the
14taxable year in which the claimant paid for the lead hazard abatement for which a
15credit may be claimed under this subsection.
AB963,11,2116 b. If the lead investigation described under subd. 1. identified the presence of
17a lead hazard other than a lead-bearing paint hazard in or on the dwelling, extended
18dwelling, or condominium unit, proof of successful abatement issued with respect to
19the dwelling, extended dwelling, or condominium unit that is executed no later than
20one year after the end of the taxable year in which the claimant paid for the lead
21hazard abatement for which a credit may be claimed under this subsection.
AB963,11,2322 3. A certificate of lead-free status described under subd. 2. a. that is issued with
23respect to a dwelling shall cover the entire dwelling.
AB963,12,3
14. Proof of successful abatement described under subd. 2. b. that is issued with
2respect to a dwelling or extended dwelling shall cover the entire dwelling or extended
3dwelling.
AB963,12,94 5. To claim a credit under this subsection with respect to a condominium unit,
5in addition to a copy of the certificate of lead-free status and the proof of successful
6abatement described under subd. 2., a claimant shall submit with the claimant's tax
7return a copy of a certificate of lead-free status issued with respect to the
8condominium's common elements, as defined in s. 703.02 (2), except that the
9certificate need not cover any utility service connections that are common elements.
AB963,12,2010 6. Notwithstanding par. (b), if a residential condominium's association, as
11defined in s. 703.02 (1m), paid for lead hazard abatement in or on the condominium's
12common elements, as defined in s. 703.02 (2), the association may claim a credit
13under this subsection even if the association does not own the common elements and
14even if the common elements do not constitute a dwelling or extended dwelling or,
15at the option of the association, the condominium's unit owners, as defined in s.
16703.02 (17), may claim the credit in proportion to their percentage interests in the
17common elements, as determined under s. 703.13. If the association elects to allow
18the unit owners to claim the credit, the association shall compute the amount of the
19credit that each of the unit owners may claim and shall provide that information to
20each of them.
AB963,12,2221 7. A claimant may only claim a credit under this subsection within the time
22period specified under s. 71.75 (2).
AB963,13,323 8. The maximum aggregate amount that one or more claimants may claim
24under this subsection and ss. 71.07 (8g) and 71.47 (8g) with respect to a particular
25dwelling, extended dwelling, or condominium unit is $1,500 per dwelling, extended

1dwelling, or condominium unit, except that, if the dwelling or extended dwelling
2contains more than one dwelling unit, the maximum aggregate amount is $1,500 per
3dwelling unit.
AB963,13,144 9. Partnerships, limited liability companies, and tax-option corporations may
5not claim the credit under this subsection, but the eligibility for, and the amount of,
6the credit are based on their payment of amounts described under par. (b), except
7that for each dwelling, extended dwelling, or condominium unit owned by the entity
8the aggregate amount of credits that the entity may compute may not exceed the
9limitation under subd. 8. A partnership, limited liability company, or tax-option
10corporation shall compute the amount of the credit that each of its partners,
11members, or shareholders may claim and shall provide that information to each of
12them. Partners, members of limited liability companies, and shareholders of
13tax-option corporations may claim the credit in proportion to their ownership
14interests.
AB963,13,2315 10. Housing cooperatives incorporated under ch. 185 or organized under ch.
16193 may not claim the credit under this subsection, but the eligibility for, and the
17amount of, the credit are based on their payment of amounts described under par.
18(b), except that for each dwelling, extended dwelling, or condominium unit owned by
19the entity the aggregate amount of credits that the entity may compute may not
20exceed the limitation under subd. 8. A housing cooperative shall compute the
21amount of the credit that each of its members may claim and shall provide that
22information to each of them. Members may claim the credit in proportion to their
23ownership interests.
AB963,14,324 11. If 2 or more persons own a dwelling, extended dwelling, or condominium
25unit, each person may claim a credit under par. (b) in proportion to the person's

1ownership interest, except that the aggregate amount of the credits claimed by all
2persons who own the dwelling, extended dwelling, or condominium unit may not
3exceed the limitation under subd. 8.
AB963,14,54 (d) Administration. 1. Subsection (4) (e), (g), and (h), as it applies to the credit
5under sub. (4), applies to the credit under this subsection.
AB963,14,106 2. If a credit computed under this subsection is not entirely offset against taxes
7otherwise due, the unused balance may be carried forward and credited against
8taxes otherwise due for the following 7 taxable years to the extent not offset by taxes
9otherwise due in all intervening years between the year in which the expense was
10incurred and the year in which the carry-forward credit is claimed.
AB963,7 11Section 7. 71.30 (3) (am) of the statutes is created to read:
AB963,14,1212 71.30 (3) (am) Lead hazard abatement tax credit under s. 71.28 (8g).
AB963,8 13Section 8. 71.34 (1k) (g) of the statutes, as affected by 2015 Wisconsin Act 55,
14is amended to read:
AB963,14,1815 71.34 (1k) (g) An addition shall be made for credits computed by a tax-option
16corporation under s. 71.28 (1dm), (1dx), (1dy), (3), (3g), (3h), (3n), (3p), (3q), (3r),
17(3rm), (3rn), (3t), (3w), (3y), (4), (5), (5e), (5f), (5g), (5h), (5i), (5j), (5k), (5r), (5rm), (6n),
18(8g), and (8r) and passed through to shareholders.
AB963,9 19Section 9. 71.45 (2) (a) 10. of the statutes, as affected by Wisconsin Act 55, is
20amended to read:
AB963,15,221 71.45 (2) (a) 10. By adding to federal taxable income the amount of credit
22computed under s. 71.47 (1dm) to (1dy), (3g), (3h), (3n), (3p), (3q), (3r), (3rm), (3rn),
23(3w), (3y), (5e), (5f), (5g), (5h), (5i), (5j), (5k), (5r), (5rm), (6n), (8g), (8r), and (9s) and
24not passed through by a partnership, limited liability company, or tax-option
25corporation that has added that amount to the partnership's, limited liability

1company's, or tax-option corporation's income under s. 71.21 (4) or 71.34 (1k) (g) and
2the amount of credit computed under s. 71.47 (1), (3), (3t), (4), (4m), and (5).
AB963,10 3Section 10. 71.47 (8g) of the statutes is created to read:
AB963,15,54 71.47 (8g) Lead hazard abatement tax credit. (a) Definitions. In this
5subsection:
AB963,15,96 1. "Certificate of lead-free status" means a certificate of lead-free status, as
7defined in s. 254.11 (4g), that is issued in accordance with the rules promulgated by
8the department of health services under s. 254.179 (1) and has not been revoked by
9the department of health services.
AB963,15,1010 2. "Claimant" means a person who files a claim under this subsection.
AB963,15,1211 3. "Condominium unit" means a unit, as defined in s. 703.02 (15), that is a
12dwelling unit.
AB963,15,1613 4. "Dwelling" means any structure, all or part of which is designed or used for
14human habitation and includes a structure owned and occupied by members of a
15housing cooperative incorporated under ch. 185 or organized under ch. 193. A
16"dwelling" may contain one or more dwelling units.
AB963,15,1917 5. "Dwelling unit" means a structure or that part of a structure that is designed,
18used, or intended to be used as a home, residence, or sleeping place by one person or
19by 2 or more persons maintaining a common household, to the exclusion of all others.
AB963,15,2120 6. "Extended dwelling" means a dwelling and the dwelling's utility service
21connections.
AB963,15,2222 7. "First effective" means:
AB963,15,2423 a. With respect to a certificate of lead-free status, the date listed on the
24certificate as the certificate's effective date.
AB963,16,2
1b. With respect to proof of successful abatement, the date on which the
2document is executed.
AB963,16,33 8. "Lead-bearing paint hazard" has the meaning given in s. 254.11 (8d).
AB963,16,44 9. "Lead hazard" has the meaning given in s. 254.11 (8g).
AB963,16,85 10. "Lead hazard abatement" means lead hazard abatement, as defined in s.
6254.11 (8j), that is conducted in accordance with the rules promulgated by the
7department of health services under s. 254.172 (1) by a person certified by the
8department of health services under s. 254.176 (1).
AB963,16,119 11. "Lead investigation" means a lead investigation, as defined in s. 254.11 (8s),
10that is conducted in accordance with the rules promulgated by the department of
11health services under s. 254.167.
AB963,16,1212 12. "Lead risk assessor" has the meaning given in s. 254.11 (9g).
AB963,16,1713 13. "Proof of successful abatement" means a document executed by a certified
14lead risk assessor or other person certified under s. 254.176 that certifies a finding
15by the assessor that lead hazard abatement in or on a dwelling, extended dwelling,
16or condominium unit permanently eliminated all lead hazards in the dwelling,
17extended dwelling, or condominium unit.
AB963,16,2118 14. "Utility service connections" means improvements to real property
19necessary to connect a dwelling or a structure of a condominium, as defined in s.
20703.02 (4), to utility services, including heat, light, water, power,
21telecommunications services, and sewer services.
AB963,17,522 (b) Filing claims. Subject to the limitations and conditions provided in this
23subsection, a claimant may claim as a credit against the tax imposed under s. 71.43,
24up to the amount of those taxes, an amount equal to the amount the claimant paid
25in the year to which the claim relates or, if the credit is claimed for a taxable year in

1which a certificate of lead-free status or proof of successful abatement is first
2effective, an amount equal to the amount the claimant paid in the year prior to the
3year to which the claim relates, whichever is later, for lead hazard abatement in or
4on a dwelling, extended dwelling, or condominium unit in this state owned by the
5claimant.
AB963,17,126 (c) Limitations and conditions. 1. Before commencing lead hazard abatement
7for which a credit may be claimed under this subsection, a claimant shall have a
8certified lead risk assessor or other person certified by the department of health
9services under s. 254.176 conduct a lead investigation of the dwelling, extended
10dwelling, or condominium unit to which the credit relates and determine that a
11lead-bearing paint hazard or lead hazard exists in or on the dwelling, extended
12dwelling, or condominium unit.
AB963,17,1413 2. A claimant shall submit with the claimant's tax return all of the following
14that are applicable to the claimant's claim:
AB963,17,2015 a. If the lead investigation described under subd. 1. identified the presence of
16a lead-bearing paint hazard in or on the dwelling or condominium unit, a copy of a
17certificate of lead-free status issued with respect to the dwelling or condominium
18unit that has an effective date that is no later than one year after the end of the
19taxable year in which the claimant paid for the lead hazard abatement for which a
20credit may be claimed under this subsection.
AB963,18,221 b. If the lead investigation described under subd. 1. identified the presence of
22a lead hazard other than a lead-bearing paint hazard in or on the dwelling, extended
23dwelling, or condominium unit, proof of successful abatement issued with respect to
24the dwelling, extended dwelling, or condominium unit that is executed no later than

1one year after the end of the taxable year in which the claimant paid for the lead
2hazard abatement for which a credit may be claimed under this subsection.
AB963,18,43 3. A certificate of lead-free status described under subd. 2. a. that is issued with
4respect to a dwelling shall cover the entire dwelling.
AB963,18,75 4. Proof of successful abatement described under subd. 2. b. that is issued with
6respect to a dwelling or extended dwelling shall cover the entire dwelling or extended
7dwelling.
AB963,18,138 5. To claim a credit under this subsection with respect to a condominium unit,
9in addition to a copy of the certificate of lead-free status and the proof of successful
10abatement described under subd. 2., a claimant shall submit with the claimant's tax
11return a copy of a certificate of lead-free status issued with respect to the
12condominium's common elements, as defined in s. 703.02 (2), except that the
13certificate need not cover any utility service connections that are common elements.
AB963,18,2414 6. Notwithstanding par. (b), if a residential condominium's association, as
15defined in s. 703.02 (1m), paid for lead hazard abatement in or on the condominium's
16common elements, as defined in s. 703.02 (2), the association may claim a credit
17under this subsection even if the association does not own the common elements and
18even if the common elements do not constitute a dwelling or extended dwelling or,
19at the option of the association, the condominium's unit owners, as defined in s.
20703.02 (17), may claim the credit in proportion to their percentage interests in the
21common elements, as determined under s. 703.13. If the association elects to allow
22the unit owners to claim the credit, the association shall compute the amount of the
23credit that each of the unit owners may claim and shall provide that information to
24each of them.
AB963,19,2
17. A claimant may only claim a credit under this subsection within the time
2period specified under s. 71.75 (2).
AB963,19,83 8. The maximum aggregate amount that one or more claimants may claim
4under this subsection and ss. 71.07 (8g) and 71.28 (8g) with respect to a particular
5dwelling, extended dwelling, or condominium unit is $1,500 per dwelling, extended
6dwelling, or condominium unit, except that, if the dwelling or extended dwelling
7contains more than one dwelling unit, the maximum aggregate amount is $1,500 per
8dwelling unit.
AB963,19,199 9. Partnerships, limited liability companies, and tax-option corporations may
10not claim the credit under this subsection, but the eligibility for, and the amount of,
11the credit are based on their payment of amounts described under par. (b), except
12that for each dwelling, extended dwelling, or condominium unit owned by the entity
13the aggregate amount of credits that the entity may compute may not exceed the
14limitation under subd. 8. A partnership, limited liability company, or tax-option
15corporation shall compute the amount of the credit that each of its partners,
16members, or shareholders may claim and shall provide that information to each of
17them. Partners, members of limited liability companies, and shareholders of
18tax-option corporations may claim the credit in proportion to their ownership
19interests.
AB963,20,320 10. Housing cooperatives incorporated under ch. 185 or organized under ch.
21193 may not claim the credit under this subsection, but the eligibility for, and the
22amount of, the credit are based on their payment of amounts described under par.
23(b), except that for each dwelling, extended dwelling, or condominium unit owned by
24the entity the aggregate amount of credits that the entity may compute may not
25exceed the limitation under subd. 8. A housing cooperative shall compute the

1amount of the credit that each of its members may claim and shall provide that
2information to each of them. Members may claim the credit in proportion to their
3ownership interests.
AB963,20,84 11. If 2 or more persons own a dwelling, extended dwelling, or condominium
5unit, each person may claim a credit under par. (b) in proportion to the person's
6ownership interest, except that the aggregate amount of the credits claimed by all
7persons who own the dwelling, extended dwelling, or condominium unit may not
8exceed the limitation under subd. 8.
AB963,20,109 (d) Administration. 1. Section 71.28 (4) (e), (g), and (h), as it applies to the
10credit under s. 71.28 (4), applies to the credit under this subsection.
AB963,20,1511 2. If a credit computed under this subsection is not entirely offset against taxes
12otherwise due, the unused balance may be carried forward and credited against
13taxes otherwise due for the following 7 taxable years to the extent not offset by taxes
14otherwise due in all intervening years between the year in which the expense was
15incurred and the year in which the carry-forward credit is claimed.
AB963,11 16Section 11. 71.49 (1) (am) of the statutes is created to read:
AB963,20,1717 71.49 (1) (am) Lead hazard abatement tax credit under s. 71.47 (8g).
AB963,12 18Section 12. Initial applicability.
AB963,20,2219 (1) This act first applies to taxable years beginning on January 1 of the year
20in which this subsection takes effect, except that if this subsection takes effect after
21July 31, this act first applies to taxable years beginning on January 1 of the year
22following the year in which this subsection takes effect.
AB963,20,2323 (End)
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