Under this bill, an owner of a residence may claim a credit for all costs paid, up
to $1,500 per dwelling unit, to permanently eliminate a lead hazard in a residence.
A dwelling may contain more than one dwelling unit. To claim the credit, a claimant
must meet all of the following conditions:
1. A certified professional must investigate the residence and determine that
a lead hazard exists.
2. The lead hazard abatement activities in the residence must be conducted in
accordance with rules promulgated by the Department of Health Services (DHS).
3. A certified professional must do one or both of the following: 1) issue a
certificate confirming that the residence is free from lead-bearing paint on the date
of the inspection; or 2) execute a document certifying that the lead hazard abatement
activities permanently eliminated all lead hazards in the residence.

At the option of the owner, the owner may, at the same time the owner
remediates lead hazards in a residence, also remediate any lead hazards present in
the residence's utility service connections and claim a credit for those costs.
The credit is nonrefundable, meaning that it may be claimed only up to the
amount of a taxpayer's income or franchise tax liability. If the amount of the credit
for which a claimant is eligible exceeds the claimant's tax liability, the claimant may
carry forward the excess credit amount for up to the following seven taxable years.
For further information see the state and local 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:
AB963,1 1Section 1. 71.05 (6) (a) 15. of the statutes, as affected by 2015 Wisconsin Act
255
, is amended to read:
AB963,2,83 71.05 (6) (a) 15. Except as provided under s. 71.07 (3p) (c) 5., the amount of the
4credits computed under s. 71.07 (2dm), (2dx), (2dy), (3g), (3h), (3n), (3p), (3q), (3r),
5(3rm), (3rn), (3s), (3t), (3w), (3y), (4k), (4n), (5e), (5f), (5h), (5i), (5j), (5k), (5r), (5rm),
6(6n), (8g), and (8r) and not passed through by a partnership, limited liability
7company, or tax-option corporation that has added that amount to the partnership's,
8company's, or tax-option corporation's income under s. 71.21 (4) or 71.34 (1k) (g).
AB963,2 9Section 2. 71.07 (8g) of the statutes is created to read:
AB963,2,1110 71.07 (8g) Lead hazard abatement tax credit. (a) Definitions. In this
11subsection:
AB963,2,1512 1. "Certificate of lead-free status" means a certificate of lead-free status, as
13defined in s. 254.11 (4g), that is issued in accordance with the rules promulgated by
14the department of health services under s. 254.179 (1) and has not been revoked by
15the department of health services.
AB963,2,1616 2. "Claimant" means a person who files a claim under this subsection.
AB963,3,2
13. "Condominium unit" means a unit, as defined in s. 703.02 (15), that is a
2dwelling unit.
AB963,3,63 4. "Dwelling" means any structure, all or part of which is designed or used for
4human habitation and includes a structure owned and occupied by members of a
5housing cooperative incorporated under ch. 185 or organized under ch. 193. A
6"dwelling" may contain one or more dwelling units.
AB963,3,97 5. "Dwelling unit" means a structure or that part of a structure that is designed,
8used, or intended to be used as a home, residence, or sleeping place by one person or
9by 2 or more persons maintaining a common household, to the exclusion of all others.
AB963,3,1110 6. "Extended dwelling" means a dwelling and the dwelling's utility service
11connections.
AB963,3,1212 7. "First effective" means:
AB963,3,1413 a. With respect to a certificate of lead-free status, the date listed on the
14certificate as the certificate's effective date.
AB963,3,1615 b. With respect to proof of successful abatement, the date on which the
16document is executed.
AB963,3,1717 8. "Lead-bearing paint hazard" has the meaning given in s. 254.11 (8d).
AB963,3,1818 9. "Lead hazard" has the meaning given in s. 254.11 (8g).
AB963,3,2219 10. "Lead hazard abatement" means lead hazard abatement, as defined in s.
20254.11 (8j), that is conducted in accordance with the rules promulgated by the
21department of health services under s. 254.172 (1) by a person certified by the
22department of health services under s. 254.176 (1).
AB963,3,2523 11. "Lead investigation" means a lead investigation, as defined in s. 254.11 (8s),
24that is conducted in accordance with the rules promulgated by the department of
25health services under s. 254.167.
AB963,4,1
112. "Lead risk assessor" has the meaning given in s. 254.11 (9g).
AB963,4,62 13. "Proof of successful abatement" means a document executed by a certified
3lead risk assessor or other person certified under s. 254.176 that certifies a finding
4by the assessor that lead hazard abatement in or on a dwelling, extended dwelling,
5or condominium unit permanently eliminated all lead hazards in the dwelling,
6extended dwelling, or condominium unit.
AB963,4,107 14. "Utility service connections" means improvements to real property
8necessary to connect a dwelling or a structure of a condominium, as defined in s.
9703.02 (4), to utility services, including heat, light, water, power,
10telecommunications services, and sewer services.
AB963,4,1911 (b) Filing claims. Subject to the limitations and conditions provided in this
12subsection, a claimant may claim as a credit against the tax imposed under s. 71.02,
13up to the amount of those taxes, an amount equal to the amount the claimant paid
14in the year to which the claim relates or, if the credit is claimed for a taxable year in
15which a certificate of lead-free status or proof of successful abatement is first
16effective, an amount equal to the amount the claimant paid in the year prior to the
17year to which the claim relates, whichever is later, for lead hazard abatement in or
18on a dwelling, extended dwelling, or condominium unit in this state owned by the
19claimant.
AB963,5,220 (c) Limitations and conditions. 1. Before commencing lead hazard abatement
21for which a credit may be claimed under this subsection, a claimant shall have a
22certified lead risk assessor or other person certified by the department of health
23services under s. 254.176 conduct a lead investigation of the dwelling, extended
24dwelling, or condominium unit to which the credit relates and determine that a

1lead-bearing paint hazard or lead hazard exists in or on the dwelling, extended
2dwelling, or condominium unit.
AB963,5,43 2. A claimant shall submit with the claimant's tax return all of the following
4that are applicable to the claimant's claim:
AB963,5,105 a. If the lead investigation described under subd. 1. identified the presence of
6a lead-bearing paint hazard in or on the dwelling or condominium unit, a copy of a
7certificate of lead-free status issued with respect to the dwelling or condominium
8unit that has an effective date that is no later than one year after the end of the
9taxable year in which the claimant paid for the lead hazard abatement for which a
10credit may be claimed under this subsection.
AB963,5,1611 b. If the lead investigation described under subd. 1. identified the presence of
12a lead hazard other than a lead-bearing paint hazard in or on the dwelling, extended
13dwelling, or condominium unit, proof of successful abatement issued with respect to
14the dwelling, extended dwelling, or condominium unit that is executed no later than
15one year after the end of the taxable year in which the claimant paid for the lead
16hazard abatement for which a credit may be claimed under this subsection.
AB963,5,1817 3. A certificate of lead-free status described under subd. 2. a. that is issued with
18respect to a dwelling shall cover the entire dwelling.
AB963,5,2119 4. Proof of successful abatement described under subd. 2. b. that is issued with
20respect to a dwelling or extended dwelling shall cover the entire dwelling or extended
21dwelling.
AB963,6,222 5. To claim a credit under this subsection with respect to a condominium unit,
23in addition to a copy of the certificate of lead-free status and the proof of successful
24abatement described under subd. 2., a claimant shall submit with the claimant's tax
25return a copy of a certificate of lead-free status issued with respect to the

1condominium's common elements, as defined in s. 703.02 (2), except that the
2certificate need not cover any utility service connections that are common elements.
AB963,6,133 6. Notwithstanding par. (b), if a residential condominium's association, as
4defined in s. 703.02 (1m), paid for lead hazard abatement in or on the condominium's
5common elements, as defined in s. 703.02 (2), the association may claim a credit
6under this subsection even if the association does not own the common elements and
7even if the common elements do not constitute a dwelling or extended dwelling, or,
8at the option of the association, the condominium's unit owners, as defined in s.
9703.02 (17), may claim the credit in proportion to their percentage interests in the
10common elements, as determined under s. 703.13. If the association elects to allow
11the unit owners to claim the credit, the association shall compute the amount of the
12credit that each of the unit owners may claim and shall provide that information to
13each of them.
AB963,6,1514 7. A claimant may only claim a credit under this subsection within the time
15period specified under s. 71.75 (2).
AB963,6,2116 8. The maximum aggregate amount that one or more claimants may claim
17under this subsection and ss. 71.28 (8g) and 71.47 (8g) with respect to a particular
18dwelling, extended dwelling, or condominium unit is $1,500 per dwelling, extended
19dwelling, or condominium unit, except that, if the dwelling or extended dwelling
20contains more than one dwelling unit, the maximum aggregate amount is $1,500 per
21dwelling unit.
AB963,6,2322 9. Part-year residents and nonresidents of this state are not eligible for the
23credit under this subsection.
AB963,7,924 10. Partnerships, limited liability companies, and tax-option corporations may
25not claim the credit under this subsection, but the eligibility for, and the amount of,

1the credit are based on their payment of amounts described under par. (b), except
2that for each dwelling, extended dwelling, or condominium unit owned by the entity
3the aggregate amount of credits that the entity may compute may not exceed the
4limitation under subd. 8. A partnership, limited liability company, or tax-option
5corporation shall compute the amount of the credit that each of its partners,
6members, or shareholders may claim and shall provide that information to each of
7them. Partners, members of limited liability companies, and shareholders of
8tax-option corporations may claim the credit in proportion to their ownership
9interests.
AB963,7,1710 11. Housing cooperatives incorporated under ch. 185 or organized under ch. 193
11may not claim the credit under this subsection, but the eligibility for, and the amount
12of, the credit are based on their payment of amounts described under par. (b), except
13that for each dwelling, extended dwelling, or condominium unit owned by the entity
14the aggregate amount of credits that the entity may compute may not exceed the
15limitation under subd. 8. A housing cooperative shall compute the amount of the
16credit that each of its members may claim and shall provide that information to each
17of them. Members may claim the credit in proportion to their ownership interests.
AB963,7,2218 12. If 2 or more persons own a dwelling, extended dwelling, or condominium
19unit, each person may claim a credit under par. (b) in proportion to the person's
20ownership interest, except that the aggregate amount of the credits claimed by all
21persons who own the dwelling, extended dwelling, or condominium unit may not
22exceed the limitation under subd. 8.
AB963,7,2423 (d) Administration. 1. Section 71.28 (4) (e), (g), and (h), as it applies to the
24credit under s. 71.28 (4), applies to the credit under this subsection.
AB963,8,5
12. If a credit computed under this subsection is not entirely offset against taxes
2otherwise due, the unused balance may be carried forward and credited against
3taxes otherwise due for the following 7 taxable years to the extent not offset by taxes
4otherwise due in all intervening years between the year in which the expense was
5incurred and the year in which the carry-forward credit is claimed.
AB963,3 6Section 3. 71.10 (4) (em) of the statutes is created to read:
AB963,8,77 71.10 (4) (em) Lead hazard abatement tax credit under s. 71.07 (8g).
AB963,4 8Section 4. 71.21 (4) (a) of the statutes, as affected by 2015 Wisconsin Act 55,
9is amended to read:
AB963,8,1310 71.21 (4) (a) The amount of the credits computed by a partnership under s.
1171.07 (2dm), (2dx), (2dy), (3g), (3h), (3n), (3p), (3q), (3r), (3rm), (3rn), (3s), (3t), (3w),
12(3y), (4k), (4n), (5e), (5f), (5g), (5h), (5i), (5j), (5k), (5r), (5rm), (6n), (8g), and (8r) and
13passed through to partners shall be added to the partnership's income.
AB963,5 14Section 5. 71.26 (2) (a) 4. of the statutes, as affected by 2015 Wisconsin Act 55,
15is amended to read:
AB963,8,2116 71.26 (2) (a) 4. Plus the amount of the credit computed under s. 71.28 (1dm),
17(1dx), (1dy), (3g), (3h), (3n), (3p), (3q), (3r), (3rm), (3rn), (3t), (3w), (5e), (5f), (5g), (5h),
18(5i), (5j), (5k), (5r), (5rm), (6n), (8r), (8g), and (9s) and not passed through by a
19partnership, limited liability company, or tax-option corporation that has added that
20amount to the partnership's, limited liability company's, or tax-option corporation's
21income under s. 71.21 (4) or 71.34 (1k) (g).
AB963,6 22Section 6. 71.28 (8g) of the statutes is created to read:
AB963,8,2423 71.28 (8g) Lead hazard abatement tax credit. (a) Definitions. In this
24subsection:
AB963,9,4
11. "Certificate of lead-free status" means a certificate of lead-free status, as
2defined in s. 254.11 (4g), that is issued in accordance with the rules promulgated by
3the department of health services under s. 254.179 (1) and has not been revoked by
4the department of health services.
AB963,9,55 2. "Claimant" means a person who files a claim under this subsection.
AB963,9,76 3. "Condominium unit" means a unit, as defined in s. 703.02 (15), that is a
7dwelling unit.
AB963,9,118 4. "Dwelling" means any structure, all or part of which is designed or used for
9human habitation and includes a structure owned and occupied by members of a
10housing cooperative incorporated under ch. 185 or organized under ch. 193. A
11"dwelling" may contain one or more dwelling units.
AB963,9,1412 5. "Dwelling unit" means a structure or that part of a structure that is designed,
13used, or intended to be used as a home, residence, or sleeping place by one person or
14by 2 or more persons maintaining a common household, to the exclusion of all others.
AB963,9,1615 6. "Extended dwelling" means a dwelling and the dwelling's utility service
16connections.
AB963,9,1717 7. "First effective" means:
AB963,9,1918 a. With respect to a certificate of lead-free status, the date listed on the
19certificate as the certificate's effective date.
AB963,9,2120 b. With respect to proof of successful abatement, the date on which the
21document is executed.
AB963,9,2222 8. "Lead-bearing paint hazard" has the meaning given in s. 254.11 (8d).
AB963,9,2323 9. "Lead hazard" has the meaning given in s. 254.11 (8g).
AB963,9,2524 10. "Lead hazard abatement" means lead hazard abatement, as defined in s.
25254.11 (8j), that is conducted in accordance with the rules promulgated by the

1department of health services under s. 254.172 (1) by a person certified by the
2department of health services under s. 254.176 (1).
AB963,10,53 11. "Lead investigation" means a lead investigation, as defined in s. 254.11 (8s),
4that is conducted in accordance with the rules promulgated by the department of
5health services under s. 254.167.
AB963,10,66 12. "Lead risk assessor" has the meaning given in s. 254.11 (9g).
AB963,10,117 13. "Proof of successful abatement" means a document executed by a certified
8lead risk assessor or other person certified under s. 254.176 that certifies a finding
9by the assessor that lead hazard abatement in or on a dwelling, extended dwelling,
10or condominium unit permanently eliminated all lead hazards in the dwelling,
11extended dwelling, or condominium unit.
AB963,10,1512 14. "Utility service connections" means improvements to real property
13necessary to connect a dwelling or a structure of a condominium, as defined in s.
14703.02 (4), to utility services, including heat, light, water, power,
15telecommunications services, and sewer services.
AB963,10,2416 (b) Filing claims. Subject to the limitations and conditions provided in this
17subsection, a claimant may claim as a credit against the tax imposed under s. 71.23,
18up to the amount of those taxes, an amount equal to the amount the claimant paid
19in the year to which the claim relates or, if the credit is claimed for a taxable year in
20which a certificate of lead-free status or proof of successful abatement is first
21effective, an amount equal to the amount the claimant paid in the year prior to the
22year to which the claim relates, whichever is later, for lead hazard abatement in or
23on a dwelling, extended dwelling, or condominium unit in this state owned by the
24claimant.
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:
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