SB21,828,2417 (c) Beginning with the property tax assessments as of January 1, 2017, if a 1st
18or 2nd class city conducting its own assessments under par. (a) elects to have the
19county or regional assessment unit assess the property within the city's boundaries,
20the city shall notify the board of the county or counties in which the city is located
21no later than the first Monday in February of the year prior to the year in which the
22county or regional assessment unit shall conduct assessments. If a city elects to have
23the county or regional assessment unit conduct its assessments, the county or
24regional assessment unit shall conduct all subsequent assessments.
SB21,829,9
1(4) (a) Each county or regional assessment unit shall employ an assessment
2administrator. No individual may serve as an assessment administrator under this
3subsection unless he or she satisfies the standards established by the department of
4revenue. An assessment administrator employed under this subsection shall
5maintain his or her assessment certification in the manner determined by the
6department of revenue. For purposes of this subsection, the assessment
7administrator is an employee of the county or, in the case of a regional assessment
8unit, an employee of the most populous county in the regional assessment unit,
9unless otherwise specified in the ordinance adopted under sub. (2) to form the unit.
SB21,829,1510 (b) The assessment administrator employed under par. (a) may employ a staff
11of individuals who work pursuant to a contract or who are individuals employed by
12the county or any county in the regional assessment unit. No assessment
13administrator and no member of the administrator's staff, regardless of whether
14they are county employees or working pursuant to a contract, may serve as a member
15of a county or regional board of review.
SB21,829,2116 (c) The assessment administrator shall develop standards and procedures for
17the county or regional assessment unit employees consistent with guidance and
18standards published by the department of revenue, including the maximum number
19of parcels an assessor may assess in a year and the standards and procedures for the
20sales verification process. Each county or regional assessment administrator shall
21participate in continuing education as determined by the department.
SB21,829,24 22(5) (a) For purposes of this section, the assessment administrator is the chief
23officer responsible for determining the property values in the county or region and
24shall meet the standards determined by the department of revenue.
SB21,830,3
1(b) The assessment administrator shall submit the full values of all parcels
2assessed under sub. (1) for the county or regional assessment unit to the department
3of revenue annually by the 2nd Monday in June.
SB21,830,54 (c) The department of revenue shall audit and correct the values reported
5under par. (b).
SB21,830,86 (d) The department of revenue shall then publish the values determined under
7par. (c) as the full values no later than August 1 of each year, beginning in 2017. The
8full values shall be considered the equalized values under this chapter.
SB21,830,12 9(6) (a) The assessment administrator for a county or regional assessment unit
10shall determine the costs of operating the county or regional assessment unit office
11and report the amount to the financial administrator of the county or of each county
12of the county regional assessment unit.
SB21,830,2113 (b) The county or the counties of the regional assessment unit shall charge each
14municipality for which the county or regional assessment unit performs assessments
15a proportionate share of the cost to administer the assessments. The amount that
16a county may charge a municipality under this paragraph may not exceed an amount
17equal to 95 percent of the amount the municipality paid to conduct its own
18assessments in 2015, increased by the municipality's valuation factor, as defined in
19s. 66.0602 (1) (d) for all years after 2015. If a county charges a municipality under
20this paragraph, the municipality shall pay the charge by the deadline established by
21the county or regional assessment unit.
SB21,2105 22Section 2105. 70.995 (8) (f) of the statutes is amended to read:
SB21,830,2523 70.995 (8) (f) No manufacturing property assessment may be reviewed in a
24proceeding under s. 70.75 or 70.85, but such assessment may be reviewed in
25reassessment proceedings under s. 70.75 (1).
SB21,2106
1Section 2106. 70.995 (11) of the statutes is amended to read:
SB21,831,72 70.995 (11) If any county appoints a county assessor under s. 70.99 With regard
3to county and regional assessment unit assessors
, the department of revenue shall
4nevertheless assess the property described in subs. (1) and (2) and shall continue to
5assess such property when required by this section, and the notice to the municipal
6assessor required by sub. (6) shall, in such case be made directly to the county or
7regional assessment unit
assessor.
SB21,2107 8Section 2107. 71.01 (6) (a) of the statutes is repealed.
SB21,2108 9Section 2108. 71.01 (6) (g) of the statutes is amended to read:
SB21,833,2210 71.01 (6) (g) For taxable years that begin after December 31, 2008, and before
11January 1, 2011, for natural persons and fiduciaries, except fiduciaries of nuclear
12decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
13Internal Revenue Code as amended to December 31, 2008, excluding sections 103,
14104, and 110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
15(d) of P.L. 103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
16104-188, sections 1, 3, 4, and 5 of P.L. 106-519, sections 162 and 165 of P.L. 106-554,
17P.L. 106-573, section 431 of P.L. 107-16, sections 101 and 301 (a) of P.L. 107-147,
18sections 106, 201, and 202 of P.L. 108-27, section 1201 of P.L. 108-173, sections 306,
19308, 316, 401, and 403 (a) of P.L. 108-311, sections 101, 102, 201, 211, 242, 244, 336,
20337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 109-1, sections 1305, 1308, 1309,
211310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, section
2211146 of P.L. 109-59, section 301 of P.L. 109-73, sections 101, 105, 201 (a) as it relates
23to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, sections 101,
24207, 209, 503, and 513 of P.L. 109-222, P.L. 109-432, P.L. 110-28, P.L. 110-140, P.L.
25110-141, P.L. 110-142, P.L. 110-166, P.L. 110-172, P.L. 110-185, P.L. 110-234,

1sections 110, 113, and 301 of P.L. 110-245, P.L. 110-246, except section 15316 of P.L.
2110-246, P.L. 110-289, except section 3093 of P.L. 110-289, P.L. 110-317, and P.L.
3110-343, except section 301 of division B and section 313 of division C of P.L. 110-343,
4and as amended by sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of
5division B of P.L. 111-5, section 301 of P.L. 111-147, P.L. 111-192, section 1601 of P.L.
6111-203, section 215 of P.L. 111-226, section 2112 of P.L. 111-240, and P.L. 111-325,
7and P.L. 113-168, and as indirectly affected by P.L. 99-514, P.L. 100-203, P.L.
8100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-280, P.L.
9101-508, P.L. 102-90, P.L. 102-227, excluding sections 103, 104, and 110 of P.L.
10102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding sections 13113, 13150
11(d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L.
12103-465, P.L. 104-7, P.L. 104-117, P.L. 104-188, excluding sections 1123 (b), 1202
13(c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L.
14105-33, P.L. 105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L.
15106-170, P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554,
16P.L. 107-15, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-22, P.L.
17107-116, P.L. 107-134, P.L. 107-147, excluding sections 101 and 301 (a) of P.L.
18107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27,
19excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, P.L. 108-173,
20excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311,
21excluding sections 306, 308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357,
22excluding sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of
23P.L. 108-357, P.L. 108-375, P.L. 108-476, P.L. 109-7, P.L. 109-58, excluding sections
241305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
25109-58, P.L. 109-59, excluding section 11146 of P.L. 109-59, P.L. 109-73, excluding

1section 301 of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it
2relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L.
3109-151, P.L. 109-222, excluding sections 101, 207, 209, 503, and 513 of P.L.
4109-222, P.L. 109-227, P.L. 109-280, P.L. 110-245, excluding sections 110, 113, and
5301 of P.L. 110-245, section 15316 of P.L. 110-246, section 3093 of P.L. 110-289,
6section 301 of division B and section 313 of division C of P.L. 110-343, P.L. 110-351,
7P.L. 110-458, sections 1261, 1262, 1401, 1402, 1521, 1522, 1531, and 1541 of division
8B of P.L. 111-5, section 301 of P.L. 111-147, P.L. 111-192, section 1601 of P.L.
9111-203, section 215 of P.L. 111-226, section 2112 of P.L. 111-240, and P.L. 111-325,
10and P.L. 113-168
. The Internal Revenue Code applies for Wisconsin purposes at the
11same time as for federal purposes. Amendments to the federal Internal Revenue
12Code enacted after December 31, 2008, do not apply to this paragraph with respect
13to taxable years beginning after December 31, 2008, and before January 1, 2011,
14except that changes to the Internal Revenue Code made by sections 1261, 1262, 1401,
151402, 1521, 1522, 1531, and 1541 of division B of P.L. 111-5, section 301 of P.L.
16111-147, P.L. 111-192, section 1601 of P.L. 111-203, section 215 of P.L. 111-226,
17section 2112 of P.L. 111-240, and P.L. 111-325, and P.L. 113-168, and changes that
18indirectly affect the provisions applicable to this subchapter made by sections 1261,
191262, 1401, 1402, 1521, 1522, 1531, and 1541 of division B of P.L. 111-5, section 301
20of P.L. 111-147, P.L. 111-192, section 1601 of P.L. 111-203, section 215 of P.L.
21111-226, section 2112 of P.L. 111-240, and P.L. 111-325, and P.L. 113-168, apply for
22Wisconsin purposes at the same time as for federal purposes.
SB21,2109 23Section 2109. 71.01 (6) (h) of the statutes is amended to read:
SB21,837,724 71.01 (6) (h) For taxable years that begin after December 31, 2010, and before
25January 1, 2013, for natural persons and fiduciaries, except fiduciaries of nuclear

1decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
2Internal Revenue Code as amended to December 31, 2010, excluding sections 103,
3104, and 110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
4(d) of P.L. 103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
5104-188, sections 1, 3, 4, and 5 of P.L. 106-519, sections 162 and 165 of P.L. 106-554,
6P.L. 106-573, section 431 of P.L. 107-16, sections 101 and 301 (a) of P.L. 107-147,
7sections 106, 201, and 202 of P.L. 108-27, section 1201 of P.L. 108-173, sections 306,
8308, 316, 401, and 403 (a) of P.L. 108-311, sections 101, 102, 201, 211, 242, 244, 336,
9337, 422, 847, 909, and 910 of P.L. 108-357, P.L. 109-1, sections 1305, 1308, 1309,
101310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, section
1111146 of P.L. 109-59, section 301 of P.L. 109-73, sections 101, 105, 201 (a) as it relates
12to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, sections 101,
13207, 503, and 513 of P.L. 109-222, P.L. 109-432, except sections 117, 406, 409, 410,
14412, 417, 418, 424, and 425 of division A and section 403 of division C of P.L. 109-432,
15P.L. 110-28, except sections 8215, 8231, 8232, 8234, and 8236 of P.L. 110-28, P.L.
16110-140, sections 2, 3, and 5 of P.L. 110-142, P.L. 110-166, sections 3 (b) and 11 (b),
17(e), and (g) of P.L. 110-172, P.L. 110-185, P.L. 110-234, section 301 of P.L. 110-245,
18P.L. 110-246, except sections 4, 15312, 15313, 15314, 15316, and 15342 of P.L.
19110-246, sections 3071, 3081, and 3082 of P.L. 110-289, section 9 (e) of P.L. 110-317,
20P.L. 110-343, except sections 116, 208, 211, and 301 of division B and sections 313
21and 504 of division C of P.L. 110-343, P.L. 111-5, except sections 1261, 1262, 1401,
221402, 1521, 1522, 1531, and 1541 of division B of P.L. 111-5, section 201 of P.L.
23111-147, P.L. 111-148, except sections 1322, 1515, 9003, 9021, 9022, 10108, 10908,
24and 10909 of P.L. 111-148, P.L. 111-152, except section 1407 of P.L. 111-152, P.L.
25111-203, except section 1601 of P.L. 111-203, P.L. 111-226, except sections 215 and

1217 of P.L. 111-226, P.L. 111-240, except sections 2014, 2043, 2111, 2112, and 2113
2of P.L. 111-240, and P.L. 111-312, and as amended by section 902 of P.L. 112-240 and
3by P.L. 113-168
, and as indirectly affected by P.L. 99-514, P.L. 100-203, P.L.
4100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-280, P.L.
5101-508, P.L. 102-90, P.L. 102-227, excluding sections 103, 104, and 110 of P.L.
6102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding sections 13113, 13150
7(d), 13171 (d), 13174, and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L.
8103-465, P.L. 104-7, P.L. 104-117, P.L. 104-188, excluding sections 1123 (b), 1202
9(c), 1204 (f), 1311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L.
10105-33, P.L. 105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L.
11106-170, P.L. 106-230, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554,
12P.L. 107-15, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-22, P.L.
13107-116, P.L. 107-134, P.L. 107-147, excluding sections 101 and 301 (a) of P.L.
14107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27,
15excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, P.L. 108-173,
16excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311,
17excluding sections 306, 308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357,
18excluding sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of
19P.L. 108-357, P.L. 108-375, P.L. 108-476, P.L. 109-7, P.L. 109-58, excluding sections
201305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
21109-58, P.L. 109-59, excluding section 11146 of P.L. 109-59, P.L. 109-73, excluding
22section 301 of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it
23relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L.
24109-151, P.L. 109-222, excluding sections 101, 207, 503, and 513 of P.L. 109-222,
25P.L. 109-227, P.L. 109-280, sections 117, 406, 409, 410, 412, 417, 418, 424, and 425

1of division A and section 403 of division C of P.L. 109-432, sections 8215, 8231, 8232,
28234, and 8236 of P.L. 110-28, P.L. 110-141, P.L. 110-142, excluding sections 2, 3,
3and 5 of P.L. 110-142, P.L. 110-172, excluding sections 3 (b) and 11 (b), (e), and (g)
4of P.L. 110-172, P.L. 110-245, excluding section 301 of P.L. 110-245, sections 4,
515312, 15313, 15314, 15316, and 15342 of P.L. 110-246, P.L. 110-289, excluding
6sections 3071, 3081, and 3082 of P.L. 110-289, P.L. 110-317, excluding section 9 (e)
7of P.L. 110-317, sections 116, 208, 211, and 301 of division B and sections 313 and 504
8of division C of P.L. 110-343, P.L. 110-351, P.L. 110-458, sections 1261, 1262, 1401,
91402, 1521, 1522, 1531, and 1541 of division B of P.L. 111-5, P.L. 111-92, P.L.
10111-147, excluding section 201 of P.L. 111-147, sections 1322, 1515, 9003, 9021,
119022, 10108, 10908, and 10909 of P.L. 111-148, section 1407 of P.L. 111-152, P.L.
12111-192, section 1601 of P.L. 111-203, sections 215 and 217 of P.L. 111-226, sections
132014, 2043, 2111, 2112, and 2113 of P.L. 111-240, P.L. 111-325, and section 902 of P.L.
14112-240, and P.L. 113-168. The Internal Revenue Code applies for Wisconsin
15purposes at the same time as for federal purposes, except that changes made by
16section 209 of P.L. 109-222, sections 117, 406, 409, 410, 412, 417, 418, 424, and 425
17of division A and section 403 of division C of P.L. 109-432, sections 8215, 8231, 8232,
188234, and 8236 of P.L. 110-28, P.L. 110-141, P.L. 110-142, excluding sections 2, 3,
19and 5 of P.L. 110-142, P.L. 110-172, excluding sections 3 (b) and 11 (b), (e), and (g)
20of P.L. 110-172, sections 110 and 113 of P.L. 110-245, sections 15312, 15313, 15314,
21and 15342 of P.L. 110-246, sections 3031, 3032, 3033, 3041, 3051, 3052, 3061, and
223092 of P.L. 110-289, P.L. 110-317, excluding section 9 (e) of P.L. 110-317, sections
23116, 208, and 211 of division B and section 504 of division C of P.L. 110-343, section
2414 of P.L. 111-92, sections 531, 532, and 533 of P.L. 111-147, sections 10908 and
2510909 of P.L. 111-148, and section 2043 of P.L. 111-240 do not apply for taxable years

1beginning before January 1, 2011. Amendments to the federal Internal Revenue
2Code enacted after December 31, 2010, do not apply to this paragraph with respect
3to taxable years beginning after December 31, 2010, and before January 1, 2013,
4except that changes to the Internal Revenue Code made by section 902 of P.L.
5112-240 and by P.L. 113-168, and changes that indirectly affect the provisions
6applicable to this subchapter made by section 902 of P.L. 112-240 and by P.L.
7113-168
, apply for Wisconsin purposes at the same time as for federal purposes.
SB21,2110 8Section 2110. 71.01 (6) (i) of the statutes is amended to read:
SB21,840,209 71.01 (6) (i) For taxable years that begin after December 31, 2012, and before
10January 1, 2014,
for natural persons and fiduciaries, except fiduciaries of nuclear
11decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
12Internal Revenue Code as amended to December 31, 2010, excluding sections 103,
13104, and 110 of P.L. 102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
14(d) of P.L. 103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
15104-188, sections 1, 3, 4, and 5 of P.L. 106-519, sections 162 and 165 of P.L. 106-554,
16section 431 of P.L. 107-16, sections 101 and 301 (a) of P.L. 107-147, sections 106, 201,
17and 202 of P.L. 108-27, section 1201 of P.L. 108-173, sections 306, 308, 316, 401, and
18403 (a) of P.L. 108-311, sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909,
19and 910 of P.L. 108-357, P.L. 109-1, sections 1305, 1308, 1309, 1310, 1323, 1324,
201325, 1326, 1328, 1329, 1348, and 1351 of P.L. 109-58, section 11146 of P.L. 109-59,
21section 301 of P.L. 109-73, sections 101, 105, 201 (a) as it relates to section 1400S (a),
22402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, sections 101, 207, 503, and 513
23of P.L. 109-222, P.L. 109-432, except sections 117, 406, 409, 410, 412, 417, 418, 424,
24and 425 of division A and section 403 of division C of P.L. 109-432, P.L. 110-28, except
25sections 8215, 8231, 8232, 8234, and 8236 of P.L. 110-28, P.L. 110-140, sections 2,

13, and 5 of P.L. 110-142, P.L. 110-166, sections 3 (b) and 11 (b), (e), and (g) of P.L.
2110-172, P.L. 110-185, P.L. 110-234, section 301 of P.L. 110-245, P.L. 110-246,
3except sections 4, 15312, 15313, 15314, 15316, and 15342 of P.L. 110-246, sections
43071, 3081, and 3082 of P.L. 110-289, section 9 (e) of P.L. 110-317, P.L. 110-343,
5except sections 116, 208, 211, and 301 of division B and sections 313 and 504 of
6division C of P.L. 110-343, P.L. 111-5, except sections 1261, 1262, 1401, 1402, 1521,
71522, 1531, and 1541 of division B of P.L. 111-5, section 201 of P.L. 111-147, P.L.
8111-148, except sections 1322, 1515, 9003, 9004, 9005, 9012, 9013, 9014, 9016, 9021,
99022, 10108, 10902, 10908, and 10909 of P.L. 111-148, P.L. 111-152, except sections
101403 and 1407 of P.L. 111-152, P.L. 111-203, except section 1601 of P.L. 111-203, P.L.
11111-226, except sections 215 and 217 of P.L. 111-226, P.L. 111-240, except sections
122014, 2043, 2111, 2112, and 2113 of P.L. 111-240, and P.L. 111-312, and as amended
13by section 1858 of P.L. 112-10, section 1108 of P.L. 112-95, sections 40211, 40241,
1440242, and 100121 of P.L. 112-141, and sections 101 and 902 of P.L. 112-240, and P.L.
15113-168,
and as indirectly affected by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L.
16101-73, P.L. 101-140, P.L. 101-179, P.L. 101-239, P.L. 101-280, P.L. 101-508, P.L.
17102-90, P.L. 102-227, excluding sections 103, 104, and 110 of P.L. 102-227, P.L.
18102-318, P.L. 102-486, P.L. 103-66, excluding sections 13113, 13150 (d), 13171 (d),
1913174, and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L. 103-465, P.L.
20104-7, P.L. 104-117, P.L. 104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
211311, and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L.
22105-34, P.L. 105-178, P.L. 105-206, P.L. 105-277, P.L. 106-36, P.L. 106-170, P.L.
23106-230, P.L. 106-554, excluding sections 162 and 165 of P.L. 106-554, P.L. 106-573,
24P.L. 107-15, P.L. 107-16, excluding section 431 of P.L. 107-16, P.L. 107-22, P.L.
25107-116, P.L. 107-134, P.L. 107-147, excluding sections 101 and 301 (a) of P.L.

1107-147, P.L. 107-181, P.L. 107-210, P.L. 107-276, P.L. 107-358, P.L. 108-27,
2excluding sections 106, 201, and 202 of P.L. 108-27, P.L. 108-121, P.L. 108-173,
3excluding section 1201 of P.L. 108-173, P.L. 108-203, P.L. 108-218, P.L. 108-311,
4excluding sections 306, 308, 316, 401, and 403 (a) of P.L. 108-311, P.L. 108-357,
5excluding sections 101, 102, 201, 211, 242, 244, 336, 337, 422, 847, 909, and 910 of
6P.L. 108-357, P.L. 108-375, P.L. 108-476, P.L. 109-7, P.L. 109-58, excluding sections
71305, 1308, 1309, 1310, 1323, 1324, 1325, 1326, 1328, 1329, 1348, and 1351 of P.L.
8109-58, P.L. 109-59, excluding section 11146 of P.L. 109-59, P.L. 109-73, excluding
9section 301 of P.L. 109-73, P.L. 109-135, excluding sections 101, 105, 201 (a) as it
10relates to section 1400S (a), 402 (e), 403 (e), (j), and (q), and 405 of P.L. 109-135, P.L.
11109-151, P.L. 109-222, excluding sections 101, 207, 503, and 513 of P.L. 109-222,
12P.L. 109-227, P.L. 109-280, sections 117, 406, 409, 410, 412, 417, 418, 424, and 425
13of division A and section 403 of division C of P.L. 109-432, sections 8215, 8231, 8232,
148234, and 8236 of P.L. 110-28, P.L. 110-141, P.L. 110-142, excluding sections 2, 3,
15and 5 of P.L. 110-142, P.L. 110-172, excluding sections 3 (b) and 11 (b), (e), and (g)
16of P.L. 110-172, P.L. 110-245, excluding section 301 of P.L. 110-245, sections 4,
1715312, 15313, 15314, 15316, and 15342 of P.L. 110-246, P.L. 110-289, excluding
18sections 3071, 3081, and 3082 of P.L. 110-289, P.L. 110-317, excluding section 9 (e)
19of P.L. 110-317, sections 116, 208, 211, and 301 of division B and sections 313 and 504
20of division C of P.L. 110-343, P.L. 110-351, P.L. 110-458, sections 1261, 1262, 1401,
211402, 1521, 1522, 1531, and 1541 of division B of P.L. 111-5, P.L. 111-92, P.L.
22111-147, excluding section 201 of P.L. 111-147, sections 1322, 1515, 9003, 9004,
239005, 9012, 9013, 9014, 9016, 9021, 9022, 10108, 10902, 10908, and 10909 of P.L.
24111-148, sections 1403 and 1407 of P.L. 111-152, P.L. 111-192, section 1601 of P.L.
25111-203, sections 215 and 217 of P.L. 111-226, sections 2014, 2043, 2111, 2112, and

12113 of P.L. 111-240, P.L. 111-325, section 1858 of P.L. 112-10, section 1108 of P.L.
2112-95, and sections 40211, 40241, 40242, 100121 of P.L. 112-141, and sections 101
3and 902 of P.L. 112-240, and P.L. 113-168. The Internal Revenue Code applies for
4Wisconsin purposes at the same time as for federal purposes, except that changes
5made by P.L. 106-573, sections 9004, 9005, 9012, 9013, 9014, 9016, and 10902 of P.L.
6111-148, sections 1403 and 1407 of P.L. 111-152, section 1858 of P.L. 112-10, section
71108 of P.L. 112-95, and sections 40211, 40241, 40242, and 100121 of P.L. 112-141
8do not apply for taxable years beginning before January 1, 2013. Amendments to the
9federal Internal Revenue Code enacted after December 31, 2010, do not apply to this
10paragraph with respect to taxable years beginning after December 31, 2010, except
11that changes to the Internal Revenue Code made by section 1858 of P.L. 112-10,
12section 1108 of P.L. 112-95, and sections 40211, 40241, 40242, and 100121 of P.L.
13112-141, and changes that indirectly affect the provisions applicable to this
14subchapter made by section 1858 of P.L. 112-10, section 1108 of P.L. 112-95, and
15sections 40211, 40241, 40242, and 100121 of P.L. 112-141, do not apply for taxable
16years beginning before January 1, 2013, and changes to the Internal Revenue Code
17made by sections 101 and 902 of P.L. 112-240 and by P.L. 113-168, and changes that
18indirectly affect the provisions applicable to this subchapter made by sections 101
19and 902 of P.L. 112-240 and by P.L. 113-168, apply for Wisconsin purposes at the
20same time as for federal purposes.
SB21,2111 21Section 2111. 71.01 (6) (j) of the statutes is created to read:
SB21,841,222 71.01 (6) (j) 1. For taxable years beginning after December 31, 2013, for
23individuals and fiduciaries, except fiduciaries of nuclear decommissioning trust or
24reserve funds, "Internal Revenue Code" means the federal Internal Revenue Code

1as amended to December 31, 2013, except as provided in subds. 2. and 3. and subject
2to subd. 4.
SB21,841,153 2. For purposes of this paragraph, "Internal Revenue Code" does not include
4the following provisions of federal public laws for taxable years beginning after
5December 31, 2013: section 13113 of P.L 103-66; sections 1, 3, 4, and 5 of P.L.
6106-519; sections 101, 102, and 422 of P.L 108-357; sections 1310 and 1351 of P.L.
7109-58; section 11146 of P.L. 109-59; section 403 (q) of P.L. 109-135; section 513 of
8P.L. 109-222; sections 104 and 307 of P.L. 109-432; sections 8233 and 8235 of P.L.
9110-28; section 11 (e) and (g) of P.L. 110-172; section 301 of P.L. 110-245; sections
1015303 and 15351 of P.L. 110-246; section 302 of division A, section 401 of division B,
11and sections 312, 322, 502 (c), 707, and 801 of division C of P.L. 110-343; sections
121232, 1241, 1251, 1501, and 1502 of division B of P.L. 111-5; sections 211, 212, 213,
13214, and 216 of P.L. 111-226; sections 2011 and 2122 of P.L. 111-240; sections 753,
14754, and 760 of P.L. 111-312; section 1106 of P.L. 112-95; and sections 104, 318, 322,
15323, 324, 326, 327, and 411 of P.L. 112-240.
SB21,841,1916 3. For purposes of this paragraph, "Internal Revenue Code" does not include
17amendments to the federal Internal Revenue Code enacted after December 31, 2013,
18except that "Internal Revenue Code" includes the provisions of the following federal
19public laws:
SB21,841,2523 4. For purposes of this paragraph, the provisions of federal public laws that
24directly or indirectly affect the Internal Revenue Code, as defined in this paragraph,
25apply for Wisconsin purposes at the same time as for federal purposes.
SB21,2112
1Section 2112. 71.05 (1) (c) 1. of the statutes is amended to read:
SB21,842,52 71.05 (1) (c) 1. The Wisconsin Housing and Economic Development Authority
3under s. 234.65, 2013 stats., if the bonds are used to fund an economic development
4loan to finance construction, renovation, or development of property that would be
5exempt under s. 70.11 (36).
SB21,2113 6Section 2113. 71.05 (1) (c) 1m. of the statutes is amended to read:
SB21,842,117 71.05 (1) (c) 1m. The Wisconsin Housing and Economic Development Authority
8under s. 234.08, 2013 stats., or s. 234.61, 2013 stats., on or after January 1, 2004, or
9the Forward Wisconsin Development Authority under s. 235.609 or 235.61,
if the
10bonds or notes are issued to fund multifamily affordable housing projects or elderly
11housing projects.
SB21,2114 12Section 2114. 71.05 (1) (c) 6m. of the statutes is created to read:
SB21,842,1413 71.05 (1) (c) 6m. The state under s. 16.527 (3) (d) to assist a local sports and
14entertainment district created under subch. VI of ch. 229.
SB21,2115 15Section 2115. 71.05 (1) (c) 6p. of the statutes is created to read:
SB21,842,1816 71.05 (1) (c) 6p. A local unit under one of the provisions specified in s. 229.863
17(3) to assist a local sports and entertainment district created under subch. VI of ch.
18229.
SB21,2116 19Section 2116. 71.05 (1) (c) 10. a. of the statutes is amended to read:
SB21,842,2320 71.05 (1) (c) 10. a. The bonds or notes are used to fund multifamily affordable
21housing projects or elderly housing projects in this state, and the Forward Wisconsin
22Housing and Economic Development Authority has the authority to issue its bonds
23or notes for the project being funded.
SB21,2117 24Section 2117. 71.05 (1) (c) 12. of the statutes is amended to read:
SB21,843,3
171.05 (1) (c) 12. The Forward Wisconsin Housing and Economic Development
2Authority, if the bonds or notes are issued to provide loans to a public affairs network
3under s. 234.75 (4), 2013 stats., or s. 235.75 (4).
SB21,2118 4Section 2118. 71.05 (6) (a) 15. of the statutes is amended to read:
SB21,843,115 71.05 (6) (a) 15. Except as provided under s. 71.07 (3p) (c) 5., the amount of the
6credits computed under s. 71.07 (2dd), (2de), (2di), (2dj), (2dL), (2dm), (2dr), (2ds),
7(2dx), (2dy), (3g), (3h), (3n), (3p), (3q), (3r), (3rm), (3rn), (3s), (3t), (3w), (3y), (4k), (4n),
8(5e), (5f), (5h), (5i), (5j), (5k), (5r), (5rm), (6n), and (8r) and not passed through by a
9partnership, limited liability company, or tax-option corporation that has added that
10amount to the partnership's, company's, or tax-option corporation's income under s.
1171.21 (4) or 71.34 (1k) (g).
SB21,2119 12Section 2119. 71.05 (6) (b) 11. of the statutes is repealed.
SB21,2120 13Section 2120. 71.05 (6) (b) 28. (intro.) of the statutes is amended to read:
SB21,843,2114 71.05 (6) (b) 28. (intro.) An amount paid by a claimant for tuition expenses and
15mandatory student fees for a student who is the claimant or who is the claimant's
16child and the claimant's dependent who is claimed under section 151 (c) of the
17Internal Revenue Code, to attend any university, college, technical college or a school
18approved authorized under s. 38.50 440.52, that is located in Wisconsin or to attend
19a public vocational school or public institution of higher education in Minnesota
20under the Minnesota-Wisconsin reciprocity agreement under s. 39.47, calculated as
21follows:
SB21,2121 22Section 2121. 71.05 (6) (b) 28. (intro.) of the statutes is amended to read:
SB21,844,523 71.05 (6) (b) 28. (intro.) An amount paid by a claimant for tuition expenses and
24mandatory student fees for a student who is the claimant or who is the claimant's
25child and the claimant's dependent who is claimed under section 151 (c) of the

1Internal Revenue Code, to attend any university, college, technical college or a school
2approved under s. 38.50, that is located in Wisconsin or to attend a public vocational
3school or public institution of higher education in Minnesota under the a
4Minnesota-Wisconsin reciprocity agreement under s. 39.47 36.27 (7), calculated as
5follows:
SB21,2122 6Section 2122. 71.05 (6) (b) 28. a. of the statutes is amended to read:
SB21,844,147 71.05 (6) (b) 28. a. Subject to subd. 28. am., an amount equal to one of the
8following per student for each year to which the claim relates: for taxable years
9beginning before January 1, 2009, not more than twice the average amount charged
10by the board of regents of the University of Wisconsin System Authority at 4-year
11institutions for resident undergraduate academic fees for the most recent fall
12semester, as determined by the board of regents by September 1 of that semester; for
13taxable years beginning after December 31, 2008, and subject to subd. 28. am.,
14$6,000.
SB21,2123 15Section 2123. 71.05 (6) (b) 28. am. of the statutes is amended to read:
SB21,845,316 71.05 (6) (b) 28. am. Notwithstanding subd. 28. a., for taxable years beginning
17after December 31, 2008, the department of revenue and the Board of Regents of the
18University of Wisconsin System Authority shall continue making the calculation
19described under subd. 28. a. Notwithstanding subd. 28. a., once this calculation
20exceeds $6,000, the deduction for tuition expenses and mandatory student fees, as
21described in subd. 28. (intro.), shall be based on an amount equal to not more than
22twice the average amount charged by the Board of Regents of the University of
23Wisconsin System Authority at 4-year institutions for resident undergraduate
24academic fees for the most recent fall semester, as determined by the Board of
25Regents by September 1 of that semester, per student for each year to which the claim

1relates, and the deduction that may be claimed under this subd. 28. am. first applies
2to taxable years beginning on the January 1 after the calculation of the Board of
3Regents, that must occur by September 1, exceeds $6,000.
SB21,2124 4Section 2124. 71.05 (6) (b) 47. b. of the statutes is amended to read:
SB21,845,255 71.05 (6) (b) 47. b. With respect to partners and members of limited liability
6companies, for taxable years beginning after December 31, 2010, and before January
71, 2014, for 2 consecutive taxable years beginning with the taxable year in which the
8partnership's or limited liability company's business locates to this state from
9another state or another country and begins doing business in this state, as defined
10in s. 71.22 (1r), and subject to the limitations provided under subd. 47. d., dm., and
11e., the partner's or member's distributive share of taxable income as calculated under
12section 703 of the Internal Revenue Code; plus the items of income and gain under
13section 702 of the Internal Revenue Code, including taxable state and municipal
14bond interest and excluding nontaxable interest income or dividend income from
15federal government obligations; minus the items of loss and deduction under section
16702 of the Internal Revenue Code, except items that are not deductible under s.
1771.21; plus guaranteed payments to partners under section 707 (c) of the Internal
18Revenue Code; plus the credits claimed under s. 71.07 (2dd), (2de), (2di), (2dj), (2dL),
19(2dm), (2dr), (2ds), (2dx), (2dy), (3g), (3h), (3n), (3p), (3q), (3r), (3rm), (3rn), (3s), (3t),
20(3w), (5e), (5f), (5g), (5h), (5i), (5j), (5k), (5r), (5rm), and (8r); and plus or minus, as
21appropriate, transitional adjustments, depreciation differences, and basis
22differences under s. 71.05 (13), (15), (16), (17), and (19), multiplied by the
23apportionment fraction determined in s. 71.04 (4) and subject to s. 71.04 (7) or by
24separate accounting. No amounts subtracted under this subd. 47. b. may be included
25in the modification under par. (b) 9. or 9m.
SB21,2125
1Section 2125. 71.07 (2dd) of the statutes is repealed.
SB21,2126 2Section 2126. 71.07 (2de) of the statutes is repealed.
SB21,2127 3Section 2127. 71.07 (2di) of the statutes is repealed.
SB21,2128 4Section 2128. 71.07 (2dj) of the statutes is repealed.
SB21,2129 5Section 2129. 71.07 (2dL) of the statutes is repealed.
SB21,2130 6Section 2130. 71.07 (2dm) (a) 1. of the statutes is amended to read:
SB21,846,117 71.07 (2dm) (a) 1. "Certified" means entitled under s. 235.395 (3) (a) 4. or s.
8238.395 (3) (a) 4., 2013 stats., or s. 560.795 (3) (a) 4., 2009 stats., to claim tax benefits
9or certified under s. 235.395 (5), 235.398 (5), or 235.3995 (4) or s. 238.395 (5), 2013
10stats., s.
238.398 (5), 2013 stats., or s. 238.3995 (4), 2013 stats., or s. 560.795 (5), 2009
11stats., s. 560.798 (3), 2009 stats., or s. 560.7995 (4), 2009 stats.
SB21,2131 12Section 2131. 71.07 (2dm) (a) 3. of the statutes is amended to read:
SB21,846,1713 71.07 (2dm) (a) 3. "Development zone" means a development opportunity zone
14under   s. 235.395 (1) (e) and (f) or 235.398 or s. 238.395 (1) (e) and (f), 2013 stats., or
15s. 238.398, 2013 stats., or s. 560.795 (1) (e) and (f), 2009 stats., or s. 560.798, 2009
16stats., or an airport development zone under s. 235.3995 or s. 238.3995, 2013 stats.,
17or s. 560.7995, 2009 stats.
SB21,2132 18Section 2132. 71.07 (2dm) (a) 4. of the statutes is amended to read:
SB21,847,319 71.07 (2dm) (a) 4. "Previously owned property" means real property that the
20claimant or a related person owned during the 2 years prior to the department of
21commerce or the Wisconsin Economic Development Corporation or the Forward
22Wisconsin Development Authority
designating the place where the property is
23located as a development zone and for which the claimant may not deduct a loss from
24the sale of the property to, or an exchange of the property with, the related person
25under section 267 of the Internal Revenue Code, except that section 267 (b) of the

1Internal Revenue Code is modified so that if the claimant owns any part of the
2property, rather than 50% ownership, the claimant is subject to section 267 (a) (1) of
3the Internal Revenue Code for purposes of this subsection.
SB21,2133 4Section 2133. 71.07 (2dm) (f) 1. of the statutes is amended to read:
SB21,847,95 71.07 (2dm) (f) 1. A copy of the verification that the claimant may claim tax
6benefits under s. 235.395 (3) (a) 4. or s. 238.395 (3) (a) 4., 2013 stats., or s. 560.795
7(3) (a) 4., 2009 stats., or is certified under s. 235.395 (5), 235.398 (3), or 235.3995 (4)
8or
s. 238.395 (5), 2013 stats., s. 238.398 (3) , 2013 stats., or s. 238.3995 (4), 2013 stats.,
9or s. 560.795 (5), 2009 stats., s. 560.798 (3), 2009 stats., or s. 560.7995 (4), 2009 stats.
SB21,2134 10Section 2134. 71.07 (2dm) (f) 2. of the statutes is amended to read:
SB21,847,1411 71.07 (2dm) (f) 2. A statement from the department of commerce or the
12Wisconsin Economic Development Corporation or the Forward Wisconsin
13Development Authority
verifying the purchase price of the investment and verifying
14that the investment fulfills the requirements under par. (b).
SB21,2135 15Section 2135. 71.07 (2dm) (i) of the statutes is amended to read:
SB21,848,516 71.07 (2dm) (i) Partnerships, limited liability companies, and tax-option
17corporations may not claim the credit under this subsection, but the eligibility for,
18and the amount of, that credit shall be determined on the basis of their economic
19activity, not that of their shareholders, partners, or members. The corporation,
20partnership, or limited liability company shall compute the amount of credit that
21may be claimed by each of its shareholders, partners, or members and provide that
22information to its shareholders, partners, or members. Partners, members of limited
23liability companies, and shareholders of tax-option corporations may claim the
24credit based on the partnership's, company's, or corporation's activities in proportion
25to their ownership interest and may offset it against the tax attributable to their

1income from the partnership's, company's, or corporation's business operations in the
2development zone; except that partners, members, and shareholders in a
3development zone under s. 235.395 (1) (e) or s. 238.395 (1) (e), 2013 stats., or s.
4560.795 (1) (e), 2009 stats., may offset the credit against the amount of the tax
5attributable to their income.
SB21,2136 6Section 2136. 71.07 (2dm) (j) of the statutes is amended to read:
SB21,848,197 71.07 (2dm) (j) If a person who is entitled under s. 235.395 (3) (a) 4. or s. 238.395
8(3) (a) 4., 2013 stats., or s. 560.795 (3) (a) 4., 2009 stats., to claim tax benefits becomes
9ineligible for such tax benefits, or if a person's certification under s. 235.395 (5),
10235.398 (3), or 235.3995 (4) or
s. 238.395 (5), 2013 stats., s. 238.398 (3), 2013 stats.,
11or s. 238.3995 (4), 2013 stats., or s. 560.795 (5), 2009 stats., s. 560.798 (3), 2009 stats.,
12or s. 560.7995 (4), 2009 stats., is revoked, that person may claim no credits under this
13subsection for the taxable year that includes the day on which the person becomes
14ineligible for tax benefits, the taxable year that includes the day on which the
15certification is revoked, or succeeding taxable years, and that person may carry over
16no unused credits from previous years to offset tax under this chapter for the taxable
17year that includes the day on which the person becomes ineligible for tax benefits,
18the taxable year that includes the day on which the certification is revoked, or
19succeeding taxable years.
SB21,2137 20Section 2137. 71.07 (2dm) (k) of the statutes is amended to read:
SB21,849,421 71.07 (2dm) (k) If a person who is entitled under s. 235.395 (3) (a) 4. or s.
22238.395 (3) (a) 4., 2013 stats., or s. 560.795 (3) (a) 4., 2009 stats., to claim tax benefits
23or certified under s. 235.395 (5), 235.398 (3), or 235.3995 (4) or s. 238.395 (5), 2013
24stats., s.
238.398 (3), 2013 stats., or s. 238.3995 (4), 2013 stats., or s. 560.795 (5), 2009
25stats., s. 560.798 (3), 2009 stats., or s. 560.7995 (4), 2009 stats., ceases business

1operations in the development zone during any of the taxable years that that zone
2exists, that person may not carry over to any taxable year following the year during
3which operations cease any unused credits from the taxable year during which
4operations cease or from previous taxable years.
SB21,2138 5Section 2138. 71.07 (2dr) of the statutes is repealed.
SB21,2139 6Section 2139. 71.07 (2ds) of the statutes is repealed.
SB21,2140 7Section 2140. 71.07 (2dx) (a) 2. of the statutes is amended to read:
SB21,849,148 71.07 (2dx) (a) 2. "Development zone" means a development zone under s.
9235.30 or
s. 238.30, 2013 stats., or s. 560.70, 2009 stats., a development opportunity
10zone under s. 235.395 or s. 238.395, 2013 stats., or s. 560.795, 2009 stats., an
11enterprise development zone under s. 235.397 or s. 238.397, 2013 stats., or s.
12560.797, 2009 stats., an agricultural development zone under s. 235.398 or s.
13238.398, 2013 stats., or s. 560.798, 2009 stats., or an airport development zone under
14s. 235.3995 or s. 238.3995, 2013 stats., or s. 560.7995, 2009 stats.
SB21,2141 15Section 2141. 71.07 (2dx) (a) 3. of the statutes is amended to read:
SB21,849,2216 71.07 (2dx) (a) 3. "Environmental remediation" means removal or
17containment of environmental pollution, as defined in s. 299.01 (4), and restoration
18of soil or groundwater that is affected by environmental pollution, as defined in s.
19299.01 (4), in a brownfield if that removal, containment or restoration fulfills the
20requirement under sub. (2de) (a) 1., 2013 stats., and investigation unless the
21investigation determines that remediation is required and that remediation is not
22undertaken.
SB21,2142 23Section 2142. 71.07 (2dx) (a) 4. of the statutes is amended to read:
SB21,849,2524 71.07 (2dx) (a) 4. "Full-time job" has the meaning given in s. 238.30 235.30
25(2m).
SB21,2143
1Section 2143. 71.07 (2dx) (a) 5. of the statutes is amended to read:
SB21,850,152 71.07 (2dx) (a) 5. "Member of a targeted group" means a person who resides
3in an area designated by the federal government as an economic revitalization area,
4a person who is employed in an unsubsidized job but meets the eligibility
5requirements under s. 49.145 (2) and (3) for a Wisconsin Works employment position,
6a person who is employed in a trial job, as defined in s. 49.141 (1) (n), 2011 stats., or
7in a trial employment match program job, as defined in s. 49.141 (1) (n), a person who
8is eligible for child care assistance under s. 49.155, a person who is a vocational
9rehabilitation referral, an economically disadvantaged youth, an economically
10disadvantaged veteran, a supplemental security income recipient, a general
11assistance recipient, an economically disadvantaged ex-convict, a qualified summer
12youth employee, as defined in 26 USC 51 (d) (7), a dislocated worker, as defined in
1329 USC 2801 (9), or a food stamp recipient, if the person has been certified in the
14manner under sub. (2dj) (am) 3., 2013 stats, by a designated local agency, as defined
15in sub. (2dj) (am) 2., 2013 stats.
SB21,2144 16Section 2144. 71.07 (2dx) (b) (intro.), 2., 3., 4. and 5. of the statutes are
17amended to read:
SB21,851,218 71.07 (2dx) (b) Credit. (intro.) Except as provided in pars. (be) and (bg) and
19in s. 73.03 (35), and subject to s. 235.385 or s. 238.385, 2013 stats., or s. 560.785, 2009
20stats., for any taxable year for which the person is entitled under s. 235.395 (3) or s.
21238.395 (3), 2013 stats., or s. 560.795 (3), 2009 stats., to claim tax benefits or certified
22under s. 235.365 (3). 235.397 (4), 235.398 (3), or 235.3995 or s. 238.365 (3), 2013
23stats., s.
238.397 (4), 2013 stats., s. 238.398 (3), 2013 stats., or s. 238.3995 (4), 2013
24stats.,
or s. 560.765 (3), 2009 stats., s. 560.797 (4), 2009 stats., s. 560.798 (3), 2009

1stats., or s. 560.7995 (4), 2009 stats., any person may claim as a credit against the
2taxes otherwise due under this chapter the following amounts:
SB21,851,73 2. The amount determined by multiplying the amount determined under s.
4235.385 (1) (b) or
s. 238.385 (1) (b), 2013 stats., or s. 560.785 (1) (b), 2009 stats., by
5the number of full-time jobs created in a development zone and filled by a member
6of a targeted group and by then subtracting the subsidies paid under s. 49.147 (3) (a)
7for those jobs.
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