SB148,105
1Section 105. 66.1103 (4s) (b) 4. of the statutes is amended to read:
SB148,40,72 66.1103 (4s) (b) 4. The employer shall submit a report to the corporation
3authority every 3 months during the first year after the construction of the project
4is completed. The reports shall provide information about new jobs, lost jobs, and
5offers of employment made to persons who were formerly employed at lost jobs. The
64th report shall be the final report. The form and content of the reports shall be
7prescribed by the corporation authority under par. (d).
SB148,106 8Section 106. 66.1103 (4s) (d) of the statutes is amended to read:
SB148,40,109 66.1103 (4s) (d) The corporation authority shall administer this subsection and
10shall prescribe forms for certification and reports under par. (b).
SB148,107 11Section 107. 66.1103 (10) (c) of the statutes is amended to read:
SB148,40,2012 66.1103 (10) (c) A copy of the initial resolution together with a statement
13indicating when the public notice required under par. (b) was published shall be filed
14with the Wisconsin Economic Development Corporation Forward Wisconsin
15Development Authority
within 20 days following publication of notice. Prior to the
16closing of the bond issue, the corporation authority may require additional
17information from the eligible participant or the municipality or county. After the
18closing of the bond issue, the corporation authority shall be notified of the closing
19date, any substantive changes made to documents previously filed with the
20corporation authority, and the principal amount of the financing.
SB148,108 21Section 108. 66.1103 (10) (g) of the statutes is amended to read:
SB148,41,222 66.1103 (10) (g) Bonds may not be issued unless prior to adoption of an initial
23resolution a document which provides a good faith estimate of attorney fees which
24will be paid from bond proceeds is filed with the clerk of the municipality or county

1and the Wisconsin Economic Development Corporation Forward Wisconsin
2Development Authority
.
SB148,109 3Section 109. 66.1107 (2) (a) of the statutes is amended to read:
SB148,41,124 66.1107 (2) (a) Holding of a public hearing by the planning commission or by
5the local governing body at which interested parties are afforded a reasonable
6opportunity to express their views on the proposed designation and boundaries of a
7reinvestment neighborhood or area. Notice of the hearing shall be published as a
8class 2 notice, under ch. 985. Before publication, a copy of the notice shall be sent
9by 1st class mail to the Forward Wisconsin Housing and Economic Development
10Authority, and a copy shall be posted in each school building and in at least 3 other
11places of public assembly within the reinvestment neighborhood or area proposed to
12be designated.
SB148,110 13Section 110. 66.1201 (16) (a) of the statutes is amended to read:
SB148,41,1514 66.1201 (16) (a) In this subsection, "government" includes the Forward
15Wisconsin Housing and Economic Development Authority.
SB148,111 16Section 111. 66.1205 (3) of the statutes is amended to read:
SB148,41,1917 66.1205 (3) Subsection (1) (a) and (c) does not apply in the case of housing
18projects to the financing of which the Forward Wisconsin Housing and Economic
19Development Authority is a party, as to which ch. 234 235 shall be controlling.
SB148,112 20Section 112. 66.1213 (7) (b) of the statutes is amended to read:
SB148,41,2321 66.1213 (7) (b) As set down by the Forward Wisconsin Housing and Economic
22Development Authority in accordance with ch. 234 235 in the case of housing projects
23to the financing of which it is a party.
SB148,113 24Section 113. 70.11 (4b) (b) of the statutes is amended to read:
SB148,42,2
170.11 (4b) (b) It is financed by the Housing and Economic Development
2Authority under s. 234.03 (13), 2013 stats.
SB148,114 3Section 114. 70.11 (4b) (c) of the statutes is amended to read:
SB148,42,54 70.11 (4b) (c) The Housing and Economic Forward Wisconsin Development
5Authority holds a first-lien mortgage security interest on it.
SB148,115 6Section 115. 70.11 (38r) of the statutes is amended to read:
SB148,42,117 70.11 (38r) Economic Development Corporation Forward Authority. All
8property owned by the Wisconsin Economic Development Corporation Forward
9Wisconsin Development Authority
, provided that use of the property is primarily
10related to the purposes of the Wisconsin Economic Development Corporation
11Forward Wisconsin Development Authority.
SB148,116 12Section 116. 71.05 (1) (c) 1. of the statutes is amended to read:
SB148,42,1613 71.05 (1) (c) 1. The Wisconsin Housing and Economic Development Authority
14under s. 234.65, 2013 stats., if the bonds are used to fund an economic development
15loan to finance construction, renovation, or development of property that would be
16exempt under s. 70.11 (36).
SB148,117 17Section 117. 71.05 (1) (c) 1m. of the statutes is amended to read:
SB148,42,2218 71.05 (1) (c) 1m. The Wisconsin Housing and Economic Development Authority
19under s. 234.08, 2013 stats., or s. 234.61, 2013 stats., on or after January 1, 2004, or
20the Forward Wisconsin Development Authority under s. 235.02 or 235.61,
if the
21bonds or notes are issued to fund multifamily affordable housing projects or elderly
22housing projects.
SB148,118 23Section 118. 71.05 (1) (c) 10. a. of the statutes is amended to read:
SB148,43,324 71.05 (1) (c) 10. a. The bonds or notes are used to fund multifamily affordable
25housing projects or elderly housing projects in this state, and the Wisconsin Housing

1and Economic Development Authority under ch. 234, 2013 stats., or the Forward
2Wisconsin Development Authority
has the authority to issue its bonds or notes for
3the project being funded.
SB148,119 4Section 119. 71.05 (1) (c) 12. of the statutes is amended to read:
SB148,43,85 71.05 (1) (c) 12. The Wisconsin Housing and Economic Development Authority
6or the Forward Wisconsin Development Authority, if the bonds or notes are issued
7to provide loans to a public affairs network under s. 234.75 (4), 2013 stats., or s.
8235.75 (4)
.
SB148,120 9Section 120. 71.07 (2dm) (a) 1. of the statutes is amended to read:
SB148,43,1410 71.07 (2dm) (a) 1. "Certified" means entitled under s. 235.395 (3) (a) 4. or s.
11238.395 (3) (a) 4., 2013 stats., or s. 560.795 (3) (a) 4., 2009 stats., to claim tax benefits
12or certified under s. 235.395 (5), 235.398 (5), or 235.3995 (4) or s. 238.395 (5), 2013
13stats., s.
238.398 (5), 2013 stats., or s. 238.3995 (4), 2013 stats., or s. 560.795 (5), 2009
14stats., s. 560.798 (3), 2009 stats., or s. 560.7995 (4), 2009 stats.
SB148,121 15Section 121. 71.07 (2dm) (a) 3. of the statutes is amended to read:
SB148,43,2016 71.07 (2dm) (a) 3. "Development zone" means a development opportunity zone
17under   s. 235.395 (1) (e) and (f) or 235.398 or s. 238.395 (1) (e) and (f), 2013 stats., or
18s. 238.398, 2013 stats., or s. 560.795 (1) (e) and (f), 2009 stats., or s. 560.798, 2009
19stats., or an airport development zone under s. 235.3995 or s. 238.3995, 2013 stats.,
20or s. 560.7995, 2009 stats.
SB148,122 21Section 122. 71.07 (2dm) (a) 4. of the statutes is amended to read:
SB148,44,622 71.07 (2dm) (a) 4. "Previously owned property" means real property that the
23claimant or a related person owned during the 2 years prior to the department of
24commerce or the Wisconsin Economic Development Corporation or the Forward
25Wisconsin Development Authority
designating the place where the property is

1located as a development zone and for which the claimant may not deduct a loss from
2the sale of the property to, or an exchange of the property with, the related person
3under section 267 of the Internal Revenue Code, except that section 267 (b) of the
4Internal Revenue Code is modified so that if the claimant owns any part of the
5property, rather than 50% ownership, the claimant is subject to section 267 (a) (1) of
6the Internal Revenue Code for purposes of this subsection.
SB148,123 7Section 123. 71.07 (2dm) (f) 1. of the statutes is amended to read:
SB148,44,128 71.07 (2dm) (f) 1. A copy of the verification that the claimant may claim tax
9benefits under s. 235.395 (3) (a) 4. or s. 238.395 (3) (a) 4., 2013 stats., or s. 560.795
10(3) (a) 4., 2009 stats., or is certified under s. 235.395 (5), 235.398 (3), or 235.3995 (4)
11or
s. 238.395 (5), 2013 stats., s. 238.398 (3) , 2013 stats., or s. 238.3995 (4), 2013 stats.,
12or s. 560.795 (5), 2009 stats., s. 560.798 (3), 2009 stats., or s. 560.7995 (4), 2009 stats.
SB148,124 13Section 124. 71.07 (2dm) (f) 2. of the statutes is amended to read:
SB148,44,1714 71.07 (2dm) (f) 2. A statement from the department of commerce or the
15Wisconsin Economic Development Corporation or the Forward Wisconsin
16Development Authority
verifying the purchase price of the investment and verifying
17that the investment fulfills the requirements under par. (b).
SB148,125 18Section 125. 71.07 (2dm) (i) of the statutes is amended to read:
SB148,45,819 71.07 (2dm) (i) Partnerships, limited liability companies, and tax-option
20corporations may not claim the credit under this subsection, but the eligibility for,
21and the amount of, that credit shall be determined on the basis of their economic
22activity, not that of their shareholders, partners, or members. The corporation,
23partnership, or limited liability company shall compute the amount of credit that
24may be claimed by each of its shareholders, partners, or members and provide that
25information to its shareholders, partners, or members. Partners, members of limited

1liability companies, and shareholders of tax-option corporations may claim the
2credit based on the partnership's, company's, or corporation's activities in proportion
3to their ownership interest and may offset it against the tax attributable to their
4income from the partnership's, company's, or corporation's business operations in the
5development zone; except that partners, members, and shareholders in a
6development zone under s. 235.395 (1) (e) or s. 238.395 (1) (e), 2013 stats., or s.
7560.795 (1) (e), 2009 stats., may offset the credit against the amount of the tax
8attributable to their income.
SB148,126 9Section 126. 71.07 (2dm) (j) of the statutes is amended to read:
SB148,45,2210 71.07 (2dm) (j) If a person who is entitled under s. 235.395 (3) (a) 4. or s. 238.395
11(3) (a) 4., 2013 stats., or s. 560.795 (3) (a) 4., 2009 stats., to claim tax benefits becomes
12ineligible for such tax benefits, or if a person's certification under s. 235.395 (5),
13235.398 (3), or 235.3995 (4) or
s. 238.395 (5), 2013 stats., s. 238.398 (3), 2013 stats.,
14or s. 238.3995 (4), 2013 stats., or s. 560.795 (5), 2009 stats., s. 560.798 (3), 2009 stats.,
15or s. 560.7995 (4), 2009 stats., is revoked, that person may claim no credits under this
16subsection for the taxable year that includes the day on which the person becomes
17ineligible for tax benefits, the taxable year that includes the day on which the
18certification is revoked, or succeeding taxable years, and that person may carry over
19no unused credits from previous years to offset tax under this chapter for the taxable
20year that includes the day on which the person becomes ineligible for tax benefits,
21the taxable year that includes the day on which the certification is revoked, or
22succeeding taxable years.
SB148,127 23Section 127. 71.07 (2dm) (k) of the statutes is amended to read:
SB148,46,724 71.07 (2dm) (k) If a person who is entitled under s. 235.395 (3) (a) 4. or s.
25238.395 (3) (a) 4., 2013 stats., or s. 560.795 (3) (a) 4., 2009 stats., to claim tax benefits

1or certified under s. 235.395 (5), 235.398 (3), or 235.3995 (4) or s. 238.395 (5), 2013
2stats., s.
238.398 (3), 2013 stats., or s. 238.3995 (4), 2013 stats., or s. 560.795 (5), 2009
3stats., s. 560.798 (3), 2009 stats., or s. 560.7995 (4), 2009 stats., ceases business
4operations in the development zone during any of the taxable years that that zone
5exists, that person may not carry over to any taxable year following the year during
6which operations cease any unused credits from the taxable year during which
7operations cease or from previous taxable years.
SB148,128 8Section 128. 71.07 (2dx) (a) 2. of the statutes is amended to read:
SB148,46,159 71.07 (2dx) (a) 2. "Development zone" means a development zone under s.
10235.30 or
s. 238.30, 2013 stats., or s. 560.70, 2009 stats., a development opportunity
11zone under s. 235.395 or s. 238.395, 2013 stats., or s. 560.795, 2009 stats., an
12enterprise development zone under s. 235.397 or s. 238.397, 2013 stats., or s.
13560.797, 2009 stats., an agricultural development zone under s. 235.398 or s.
14238.398, 2013 stats., or s. 560.798, 2009 stats., or an airport development zone under
15s. 235.3995 or s. 238.3995, 2013 stats., or s. 560.7995, 2009 stats.
SB148,129 16Section 129. 71.07 (2dx) (a) 4. of the statutes is amended to read:
SB148,46,1817 71.07 (2dx) (a) 4. "Full-time job" has the meaning given in s. 238.30 235.30
18(2m).
SB148,130 19Section 130. 71.07 (2dx) (b) (intro.), 2., 3., 4. and 5. of the statutes are amended
20to read:
SB148,47,421 71.07 (2dx) (b) Credit. (intro.) Except as provided in pars. (be) and (bg) and
22in s. 73.03 (35), and subject to s. 235.385 or s. 238.385, 2013 stats., or s. 560.785, 2009
23stats., for any taxable year for which the person is entitled under s. 235.395 (3) or s.
24238.395 (3), 2013 stats., or s. 560.795 (3), 2009 stats., to claim tax benefits or certified
25under s. 235.365 (3). 235.397 (4), 235.398 (3), or 235.3995 or s. 238.365 (3), 2013

1stats., s.
238.397 (4), 2013 stats., s. 238.398 (3), 2013 stats., or s. 238.3995 (4), 2013
2stats.,
or s. 560.765 (3), 2009 stats., s. 560.797 (4), 2009 stats., s. 560.798 (3), 2009
3stats., or s. 560.7995 (4), 2009 stats., any person may claim as a credit against the
4taxes otherwise due under this chapter the following amounts:
SB148,47,95 2. The amount determined by multiplying the amount determined under s.
6235.385 (1) (b) or
s. 238.385 (1) (b), 2013 stats., or s. 560.785 (1) (b), 2009 stats., by
7the number of full-time jobs created in a development zone and filled by a member
8of a targeted group and by then subtracting the subsidies paid under s. 49.147 (3) (a)
9for those jobs.
SB148,47,1410 3. The amount determined by multiplying the amount determined under s.
11235.385 (1) (c) or
s. 238.385 (1) (c), 2013 stats., or s. 560.785 (1) (c), 2009 stats., by the
12number of full-time jobs created in a development zone and not filled by a member
13of a targeted group and by then subtracting the subsidies paid under s. 49.147 (3) (a)
14for those jobs.
SB148,47,2215 4. The amount determined by multiplying the amount determined under s.
16235.385 (1) (bm) or
s. 238.385 (1) (bm), 2013 stats., or s. 560.785 (1) (bm), 2009 stats.,
17by the number of full-time jobs retained, as provided in the rules under s. 235.385
18or
s. 238.385, 2013 stats., or s. 560.785, 2009 stats., excluding jobs for which a credit
19has been claimed under sub. (2dj), in an enterprise development zone under s.
20235.397 or
s. 238.397, 2013 stats., or s. 560.797, 2009 stats., and for which significant
21capital investment was made and by then subtracting the subsidies paid under s.
2249.147 (3) (a) for those jobs.
SB148,48,423 5. The amount determined by multiplying the amount determined under s.
24235.385 (1) (c) or
s. 238.385 (1) (c), 2013 stats., or s. 560.785 (1) (c), 2009 stats., by the
25number of full-time jobs retained, as provided in the rules under s. 235.385 or s.

1238.385, 2013 stats., or s. 560.785, 2009 stats., excluding jobs for which a credit has
2been claimed under sub. (2dj), in a development zone and not filled by a member of
3a targeted group and by then subtracting the subsidies paid under s. 49.147 (3) (a)
4for those jobs.
SB148,131 5Section 131. 71.07 (2dx) (be) of the statutes is amended to read:
SB148,48,116 71.07 (2dx) (be) Offset. A claimant in a development zone under s. 235.395 (1)
7(e) or
s. 238.395 (1) (e), 2013 stats., or s. 560.795 (1) (e), 2009 stats., may offset any
8credits claimed under this subsection, including any credits carried over, against the
9amount of the tax otherwise due under this subchapter attributable to all of the
10claimant's income and against the tax attributable to income from directly related
11business operations of the claimant.
SB148,132 12Section 132. 71.07 (2dx) (bg) of the statutes is amended to read:
SB148,48,2413 71.07 (2dx) (bg) Other entities. For claimants in a development zone under s.
14235.395 (1) (e) or
s. 238.395 (1) (e), 2013 stats., or s. 560.795 (1) (e), 2009 stats.,
15partnerships, limited liability companies, and tax-option corporations may not
16claim the credit under this subsection, but the eligibility for, and amount of, that
17credit shall be determined on the basis of their economic activity, not that of their
18shareholders, partners, or members. The corporation, partnership, or company shall
19compute the amount of the credit that may be claimed by each of its shareholders,
20partners, or members and shall provide that information to each of its shareholders,
21partners, or members. Partners, members of limited liability companies, and
22shareholders of tax-option corporations may claim the credit based on the
23partnership's, company's, or corporation's activities in proportion to their ownership
24interest and may offset it against the tax attributable to their income.
SB148,133 25Section 133. 71.07 (2dx) (c) of the statutes is amended to read:
SB148,49,13
171.07 (2dx) (c) Credit precluded. If the certification of a person for tax benefits
2under s. 235.365 (3), 235.397 (4), 235.398 (3), or 235.3995 (4) or s. 238.365 (3), 2013
3stats., s.
238.397 (4), 2013 stats., s. 238.398 (3), 2013 stats., or s. 238.3995 (4), 2013
4stats.,
or s. 560.765 (3), 2009 stats., s. 560.797 (4), 2009 stats., s. 560.798 (3), 2009
5stats., or s. 560.7995 (4), 2009 stats., is revoked, or if the person becomes ineligible
6for tax benefits under s. 235.395 (3) or s. 238.395 (3), 2013 stats., or s. 560.795 (3),
72009 stats., that person may not claim credits under this subsection for the taxable
8year that includes the day on which the certification is revoked; the taxable year that
9includes the day on which the person becomes ineligible for tax benefits; or
10succeeding taxable years and that person may not carry over unused credits from
11previous years to offset tax under this chapter for the taxable year that includes the
12day on which certification is revoked; the taxable year that includes the day on which
13the person becomes ineligible for tax benefits; or succeeding taxable years.
SB148,134 14Section 134. 71.07 (2dx) (d) of the statutes is amended to read:
SB148,49,2415 71.07 (2dx) (d) Carry-over precluded. If a person who is entitled under s.
16235.395 (3) or
s. 238.395 (3), 2013 stats., or s. 560.795 (3), 2009 stats., to claim tax
17benefits or certified under s. 235.365 (3), 235.397 (4), 235.398 (4), or 235.3995 (4) or
18s. 238.365 (3), 2013 stats., s. 238.397 (4), 2013 stats., s. 238.398 (3), 2013 stats., or
19s. 238.3995 (4), 2013 stats., or s. 560.765 (3), 2009 stats., s. 560.797 (4), 2009 stats.,
20s. 560.798 (3), 2009 stats., or s. 560.7995 (4), 2009 stats., for tax benefits ceases
21business operations in the development zone during any of the taxable years that
22that zone exists, that person may not carry over to any taxable year following the
23year during which operations cease any unused credits from the taxable year during
24which operations cease or from previous taxable years.
SB148,135 25Section 135. 71.07 (2dy) (a) of the statutes is amended to read:
SB148,50,4
171.07 (2dy) (a) Definition. In this subsection, "claimant" means a person who
2files a claim under this subsection and is certified under s. 235.301 (2) or s. 238.301
3(2), 2013 stats., or s. 560.701 (2), 2009 stats., and authorized to claim tax benefits
4under s. 235.303 or s. 238.303, 2013 stats., or s. 560.703, 2009 stats.
SB148,136 5Section 136. 71.07 (2dy) (b) of the statutes is amended to read:
SB148,50,116 71.07 (2dy) (b) Filing claims. Subject to the limitations under this subsection
7and ss. 235.301 to 235.306 or ss. 238.301 to 238.306 , 2013 stats., or ss. 560.701 to
8560.706, 2009 stats., for taxable years beginning after December 31, 2008, a claimant
9may claim as a credit against the tax imposed under s. 71.02 or 71.08, up to the
10amount of the tax, the amount authorized for the claimant under s. 235.303 or s.
11238.303, 2013 stats., or s. 560.703, 2009 stats.
SB148,137 12Section 137. 71.07 (2dy) (c) 1. of the statutes is amended to read:
SB148,50,1713 71.07 (2dy) (c) 1. No credit may be allowed under this subsection unless the
14claimant includes with the claimant's return a copy of the claimant's certification
15under s. 235.301 (2) or s. 238.301 (2), 2013 stats., or s. 560.701 (2), 2009 stats., and
16a copy of the claimant's notice of eligibility to receive tax benefits under s. 235.303
17(3) or
s. 238.303 (3), 2013 stats., or s. 560.703 (3), 2009 stats.
SB148,138 18Section 138. 71.07 (2dy) (c) 2. of the statutes is amended to read:
SB148,51,219 71.07 (2dy) (c) 2. Partnerships, limited liability companies, and tax-option
20corporations may not claim the credit under this subsection, but the eligibility for,
21and the amount of, the credit are based on their authorization to claim tax benefits
22under s. 235.303 or s. 238.303, 2013 stats., or s. 560.703, 2009 stats. A partnership,
23limited liability company, or tax-option corporation shall compute the amount of
24credit that each of its partners, members, or shareholders may claim and shall
25provide that information to each of them. Partners, members of limited liability

1companies, and shareholders of tax-option corporations may claim the credit in
2proportion to their ownership interests.
SB148,139 3Section 139. 71.07 (2dy) (d) 2. of the statutes is amended to read:
SB148,51,144 71.07 (2dy) (d) 2. If a claimant's certification is revoked under s. 235.305 or s.
5238.305, 2013 stats., or s. 560.705, 2009 stats., or if a claimant becomes ineligible for
6tax benefits under s. 235.302 or s. 238.302, 2013 stats., or s. 560.702, 2009 stats., the
7claimant may not claim credits under this subsection for the taxable year that
8includes the day on which the certification is revoked; the taxable year that includes
9the day on which the claimant becomes ineligible for tax benefits; or succeeding
10taxable years and the claimant may not carry over unused credits from previous
11years to offset the tax imposed under s. 71.02 or 71.08 for the taxable year that
12includes the day on which certification is revoked; the taxable year that includes the
13day on which the claimant becomes ineligible for tax benefits; or succeeding taxable
14years.
SB148,140 15Section 140. 71.07 (3g) (a) (intro.) of the statutes is amended to read:
SB148,51,2116 71.07 (3g) (a) (intro.) Subject to the limitations under this subsection and ss.
1773.03 (35m) and 235.23 and s. 238.23, 2013 stats., and s. 560.96, 2009 stats., a
18business that is certified under s. 235.23 (3) or s. 238.23 (3), 2013 stats., or s. 560.96
19(3), 2009 stats., may claim as a credit against the taxes imposed under s. 71.02 an
20amount equal to the sum of the following, as established under s. 235.23 (3) (c) or s.
21238.23 (3) (c), 2013 stats., or s. 560.96 (3) (c), 2009 stats.:
SB148,141 22Section 141. 71.07 (3g) (b) of the statutes is amended to read:
SB148,51,2523 71.07 (3g) (b) The department of revenue shall notify the department of
24commerce or the Wisconsin Economic Development Corporation
Forward Wisconsin
25Development Authority
of all claims under this subsection.
SB148,142
1Section 142. 71.07 (3g) (e) 2. of the statutes is amended to read:
SB148,52,52 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. 235.23 (3) or s. 238.23 (3), 2013 stats., or s. 560.96 (3), 2009 stats.
SB148,143 6Section 143. 71.07 (3g) (f) 1. of the statutes is amended to read:
SB148,52,107 71.07 (3g) (f) 1. A copy of the verification that the claimant's business is
8certified under s. 235.23 (3) or s. 238.23 (3), 2013 stats., or s. 560.96 (3), 2009 stats.,
9and that the business has entered into an agreement under s. 235.23 (3) (d) or s.
10238.23 (3) (d), 2013 stats., or s. 560.96 (3) (d), 2009 stats.
SB148,144 11Section 144. 71.07 (3g) (f) 2. of the statutes is amended to read:
SB148,52,1512 71.07 (3g) (f) 2. A statement from the department of commerce or the Wisconsin
13Economic Development Corporation or the Forward Wisconsin Development
14Authority
verifying the purchase price of the investment described under par. (a) 2.
15and verifying that the investment fulfills the requirement under par. (e) 2.
SB148,145 16Section 145. 71.07 (3q) (a) 1. of the statutes is amended to read:
SB148,52,1817 71.07 (3q) (a) 1. "Claimant" means a person certified to receive tax benefits
18under s. 235.16 (2) or s. 238.16 (2), 2013 stats., or s. 560.2055 (2), 2009 stats.
SB148,146 19Section 146. 71.07 (3q) (a) 2. of the statutes is amended to read:
SB148,52,2520 71.07 (3q) (a) 2. "Eligible employee" means, for taxable years beginning before
21January 1, 2011, an eligible employee under s. 560.2055 (1) (b), 2009 stats., who
22satisfies the wage requirements under s. 560.2055 (3) (a) or (b), 2009 stats., or, for
23taxable years beginning after December 31, 2010, an eligible employee under s.
24238.16 235.16 (1) (b) who satisfies the wage requirements under s. 238.16 235.16 (3)
25(a) or (b).
SB148,147
1Section 147. 71.07 (3q) (b) (intro.) of the statutes is amended to read:
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