SB21,855,222 71.07 (2dy) (b) Filing claims. Subject to the limitations under this subsection
23and ss. 235.301 to 235.306 or ss. 238.301 to 238.306 , 2013 stats., or ss. 560.701 to
24560.706, 2009 stats., for taxable years beginning after December 31, 2008, and before
25January 1, 2016,
a claimant may claim as a credit against the tax imposed under s.

171.02 or 71.08, up to the amount of the tax, the amount authorized for the claimant
2under s. 235.303 or s. 238.303, 2013 stats., or s. 560.703, 2009 stats.
SB21,2153 3Section 2153. 71.07 (2dy) (c) 1. of the statutes is amended to read:
SB21,855,84 71.07 (2dy) (c) 1. No credit may be allowed under this subsection unless the
5claimant includes with the claimant's return a copy of the claimant's certification
6under s. 235.301 (2) or s. 238.301 (2), 2013 stats., or s. 560.701 (2), 2009 stats., and
7a copy of the claimant's notice of eligibility to receive tax benefits under s. 235.303
8(3) or
s. 238.303 (3), 2013 stats., or s. 560.703 (3), 2009 stats.
SB21,2154 9Section 2154. 71.07 (2dy) (c) 2. of the statutes is amended to read:
SB21,855,1810 71.07 (2dy) (c) 2. Partnerships, limited liability companies, and tax-option
11corporations may not claim the credit under this subsection, but the eligibility for,
12and the amount of, the credit are based on their authorization to claim tax benefits
13under s. 235.303 or s. 238.303, 2013 stats., or s. 560.703, 2009 stats. A partnership,
14limited liability company, or tax-option corporation shall compute the amount of
15credit that each of its partners, members, or shareholders may claim and shall
16provide that information to each of them. Partners, members of limited liability
17companies, and shareholders of tax-option corporations may claim the credit in
18proportion to their ownership interests.
SB21,2155 19Section 2155. 71.07 (2dy) (d) 2. of the statutes is amended to read:
SB21,856,520 71.07 (2dy) (d) 2. If a claimant's certification is revoked under s. 235.305 or s.
21238.305, 2013 stats., or s. 560.705, 2009 stats., or if a claimant becomes ineligible for
22tax benefits under s. 235.302 or s. 238.302, 2013 stats., or s. 560.702, 2009 stats., the
23claimant may not claim credits under this subsection for the taxable year that
24includes the day on which the certification is revoked; the taxable year that includes
25the day on which the claimant becomes ineligible for tax benefits; or succeeding

1taxable years and the claimant may not carry over unused credits from previous
2years to offset the tax imposed under s. 71.02 or 71.08 for the taxable year that
3includes the day on which certification is revoked; the taxable year that includes the
4day on which the claimant becomes ineligible for tax benefits; or succeeding taxable
5years.
SB21,2156 6Section 2156. 71.07 (2dy) (d) 4. of the statutes is created to read:
SB21,856,97 71.07 (2dy) (d) 4. Credits claimed under this subsection for taxable years
8beginning after December 31, 2008, and before January 1, 2016, may be carried
9forward for taxable years beginning after December 31, 2015.
SB21,2157 10Section 2157. 71.07 (3g) (a) (intro.) of the statutes is amended to read:
SB21,856,1611 71.07 (3g) (a) (intro.) Subject to the limitations under this subsection and ss.
1273.03 (35m) and 235.23 and s. 238.23, 2013 stats., and s. 560.96, 2009 stats., a
13business that is certified under s. 235.23 (3) or s. 238.23 (3), 2013 stats., or s. 560.96
14(3), 2009 stats., may claim as a credit against the taxes imposed under s. 71.02 an
15amount equal to the sum of the following, as established under s. 235.23 (3) (c) or s.
16238.23 (3) (c), 2013 stats., or s. 560.96 (3) (c), 2009 stats.:
SB21,2158 17Section 2158. 71.07 (3g) (b) of the statutes is amended to read:
SB21,856,2018 71.07 (3g) (b) The department of revenue shall notify the department of
19commerce or the Wisconsin Economic Development Corporation
Forward Wisconsin
20Development Authority
of all claims under this subsection.
SB21,2159 21Section 2159. 71.07 (3g) (e) 2. of the statutes is amended to read:
SB21,856,2522 71.07 (3g) (e) 2. The investments that relate to the amount described under par.
23(a) 2. for which a claimant makes a claim under this subsection must be retained for
24use in the technology zone for the period during which the claimant's business is
25certified under s. 235.23 (3) or s. 238.23 (3), 2013 stats., or s. 560.96 (3), 2009 stats.
SB21,2160
1Section 2160. 71.07 (3g) (f) 1. of the statutes is amended to read:
SB21,857,52 71.07 (3g) (f) 1. A copy of the verification that the claimant's business is
3certified under s. 235.23 (3) or s. 238.23 (3), 2013 stats., or s. 560.96 (3), 2009 stats.,
4and that the business has entered into an agreement under s. 235.23 (3) (d) or s.
5238.23 (3) (d), 2013 stats., or s. 560.96 (3) (d), 2009 stats.
SB21,2161 6Section 2161. 71.07 (3g) (f) 2. of the statutes is amended to read:
SB21,857,107 71.07 (3g) (f) 2. A statement from the department of commerce or the Wisconsin
8Economic Development Corporation or the Forward Wisconsin Development
9Authority
verifying the purchase price of the investment described under par. (a) 2.
10and verifying that the investment fulfills the requirement under par. (e) 2.
SB21,2162 11Section 2162. 71.07 (3q) (a) 1. of the statutes is amended to read:
SB21,857,1312 71.07 (3q) (a) 1. "Claimant" means a person certified to receive tax benefits
13under s. 235.16 (2) or s. 238.16 (2), 2013 stats., or s. 560.2055 (2), 2009 stats.
SB21,2163 14Section 2163. 71.07 (3q) (a) 2. of the statutes is amended to read:
SB21,857,2015 71.07 (3q) (a) 2. "Eligible employee" means, for taxable years beginning before
16January 1, 2011, an eligible employee under s. 560.2055 (1) (b), 2009 stats., who
17satisfies the wage requirements under s. 560.2055 (3) (a) or (b), 2009 stats., or, for
18taxable years beginning after December 31, 2010, an eligible employee under s.
19238.16 235.16 (1) (b) who satisfies the wage requirements under s. 238.16 235.16 (3)
20(a) or (b).
SB21,2164 21Section 2164. 71.07 (3q) (b) (intro.) of the statutes is amended to read:
SB21,858,222 71.07 (3q) (b) Filing claims. (intro.) Subject to the limitations provided in this
23subsection and s. 235.16 or s. 238.16, 2013 stats., or s. 560.2055, 2009 stats., for
24taxable years beginning after December 31, 2009, and before January 1, 2016, a

1claimant may claim as a credit against the taxes imposed under ss. 71.02 and 71.08
2any of the following:
SB21,2165 3Section 2165. 71.07 (3q) (b) 1. of the statutes is amended to read:
SB21,858,84 71.07 (3q) (b) 1. The amount of wages that the claimant paid to an eligible
5employee in the taxable year, not to exceed 10 percent of such wages, as determined
6by the Forward Wisconsin Development Authority under s. 235.16 or the Wisconsin
7Economic Development Corporation under s. 238.16, 2013 stats., or the department
8of commerce under s. 560.2055, 2009 stats.
SB21,2166 9Section 2166. 71.07 (3q) (b) 2. of the statutes is amended to read:
SB21,858,1310 71.07 (3q) (b) 2. The amount of the costs incurred by the claimant in the taxable
11year, as determined under s. 235.16 or s. 238.16, 2013 stats., or s. 560.2055, 2009
12stats., to undertake the training activities described under s. 235.16 (3) (c) or s.
13238.16 (3) (c), 2013 stats., or s. 560.2055 (3) (c), 2009 stats.
SB21,2167 14Section 2167. 71.07 (3q) (c) 2. of the statutes is amended to read:
SB21,858,1815 71.07 (3q) (c) 2. No credit may be allowed under this subsection unless the
16claimant includes with the claimant's return a copy of the claimant's certification for
17tax benefits under s. 235.16 (2) or s. 238.16 (2) , 2013 stats., or s. 560.2055 (2), 2009
18stats.
SB21,2168 19Section 2168. 71.07 (3q) (c) 3. of the statutes is amended to read:
SB21,858,2420 71.07 (3q) (c) 3. The maximum amount of credits that may be awarded under
21this subsection and ss. 71.28 (3q) and 71.47 (3q) for the period beginning on January
221, 2010, and ending on June 30, 2013, is $14,500,000, not including the amount of
23any credits reallocated under s. 238.15 (3) (d), 2013 stats., or s. 560.205 (3) (d), 2009
24stats.
SB21,2169 25Section 2169. 71.07 (3q) (d) 3. of the statutes is created to read:
SB21,859,3
171.07 (3q) (d) 3. Credits claimed under this subsection for taxable years
2beginning after December 31, 2008, and before January 1, 2016, may be carried
3forward for taxable years beginning after December 31, 2015.
SB21,2170 4Section 2170. 71.07 (3w) (a) 2. of the statutes is amended to read:
SB21,859,75 71.07 (3w) (a) 2. "Claimant" means a person who is certified to claim tax
6benefits under s. 235.399 (5) or s. 238.399 (5), 2013 stats., or s. 560.799 (5), 2009
7stats., and who files a claim under this subsection.
SB21,2171 8Section 2171. 71.07 (3w) (a) 3. of the statutes is amended to read:
SB21,859,119 71.07 (3w) (a) 3. "Full-time employee" means a full-time employee, as defined
10in s. 235.399 (1) (am) or s. 238.399 (1) (am), 2013 stats., or s. 560.799 (1) (am), 2009
11stats.
SB21,2172 12Section 2172. 71.07 (3w) (a) 4. of the statutes is amended to read:
SB21,859,1413 71.07 (3w) (a) 4. "Enterprise zone" means a zone designated under s. 235.399
14or
s. 238.399, 2013 stats., or s. 560.799, 2009 stats.
SB21,2173 15Section 2173. 71.07 (3w) (a) 5d. of the statutes is amended to read:
SB21,859,1816 71.07 (3w) (a) 5d. "Tier I county or municipality" means a tier I county or
17municipality, as determined under s. 235.399 or s. 238.399, 2013 stats., or s. 560.799,
182009 stats.
SB21,2174 19Section 2174. 71.07 (3w) (a) 5e. of the statutes is amended to read:
SB21,859,2220 71.07 (3w) (a) 5e. "Tier II county or municipality" means a tier II county or
21municipality, as determined under s. 235.399 or s. 238.399, 2013 stats., or s. 560.799,
222009 stats.
SB21,2175 23Section 2175. 71.07 (3w) (b) (intro.) of the statutes is amended to read:
SB21,860,224 71.07 (3w) (b) Filing claims; payroll. (intro.) Subject to the limitations
25provided in this subsection and s. 235.399 or s. 238.399, 2013 stats., or s. 560.799,

12009 stats., a claimant may claim as a credit against the tax imposed under s. 71.02
2or 71.08 an amount calculated as follows:
SB21,2176 3Section 2176. 71.07 (3w) (b) 5. of the statutes is amended to read:
SB21,860,64 71.07 (3w) (b) 5. Multiply the amount determined under subd. 4. by the
5percentage determined by under s. 235.399 or s. 238.399 , 2013 stats., or s. 560.799,
62009 stats., not to exceed 7 percent.
SB21,2177 7Section 2177. 71.07 (3w) (bm) 1. of the statutes is amended to read:
SB21,860,188 71.07 (3w) (bm) 1. In addition to the credits under par. (b) and subds. 2., 3., and
94., and subject to the limitations provided in this subsection and s. 235.399 or s.
10238.399, 2013 stats., or s. 560.799, 2009 stats., a claimant may claim as a credit
11against the tax imposed under s. 71.02 or 71.08 an amount equal to a percentage, as
12determined under s. 235.399 or s. 238.399, 2013 stats., or s. 560.799, 2009 stats., not
13to exceed 100 percent, of the amount the claimant paid in the taxable year to upgrade
14or improve the job-related skills of any of the claimant's full-time employees, to train
15any of the claimant's full-time employees on the use of job-related new technologies,
16or to provide job-related training to any full-time employee whose employment with
17the claimant represents the employee's first full-time job. This subdivision does not
18apply to employees who do not work in an enterprise zone.
SB21,2178 19Section 2178. 71.07 (3w) (bm) 2. of the statutes is amended to read:
SB21,861,920 71.07 (3w) (bm) 2. In addition to the credits under par. (b) and subds. 1., 3., and
214., and subject to the limitations provided in this subsection and s. 235.399 or s.
22238.399, 2013 stats., or s. 560.799, 2009 stats., a claimant may claim as a credit
23against the tax imposed under s. 71.02 or 71.08 an amount equal to the percentage,
24as determined under s. 235.399 or s. 238.399, 2013 stats., or s. 560.799, 2009 stats.,
25not to exceed 7 percent, of the claimant's zone payroll paid in the taxable year to all

1of the claimant's full-time employees whose annual wages are greater than the
2amount determined by multiplying 2,080 by 150 percent of the federal minimum
3wage in a tier I county or municipality, not including the wages paid to the employees
4determined under par. (b) 1., or greater than $30,000 in a tier II county or
5municipality, not including the wages paid to the employees determined under par.
6(b) 1., and who the claimant employed in the enterprise zone in the taxable year, if
7the total number of such employees is equal to or greater than the total number of
8such employees in the base year. A claimant may claim a credit under this
9subdivision for no more than 5 consecutive taxable years.
SB21,2179 10Section 2179. 71.07 (3w) (bm) 3. of the statutes is amended to read:
SB21,861,1711 71.07 (3w) (bm) 3. In addition to the credits under par. (b) and subds. 1., 2., and
124., and subject to the limitations provided in this subsection and s. 235.399 or s.
13238.399, 2013 stats., or s. 560.799, 2009 stats., for taxable years beginning after
14December 31, 2008, a claimant may claim as a credit against the tax imposed under
15s. 71.02 or 71.08 up to 10 percent of the claimant's significant capital expenditures,
16as determined under s. 235.399 (5m) or s. 238.399 (5m), 2013 stats., or s. 560.799
17(5m), 2009 stats.
SB21,2180 18Section 2180. 71.07 (3w) (bm) 4. of the statutes is amended to read:
SB21,862,319 71.07 (3w) (bm) 4. In addition to the credits under par. (b) and subds. 1., 2., and
203., and subject to the limitations provided in this subsection and s. 235.399 or s.
21238.399, 2013 stats., or s. 560.799, 2009 stats., for taxable years beginning after
22December 31, 2009, a claimant may claim as a credit against the tax imposed under
23s. 71.02 or 71.08, up to 1 percent of the amount that the claimant paid in the taxable
24year to purchase tangible personal property, items, property, or goods under s. 77.52
25(1) (b), (c), or (d), or services from Wisconsin vendors, as determined under s. 235.399

1(5) (e) or
s. 238.399 (5) (e), 2013 stats., or s. 560.799 (5) (e), 2009 stats., except that
2the claimant may not claim the credit under this subdivision and subd. 3. for the
3same expenditures.
SB21,2181 4Section 2181. 71.07 (3w) (c) 3. of the statutes is amended to read:
SB21,862,85 71.07 (3w) (c) 3. No credit may be allowed under this subsection unless the
6claimant includes with the claimant's return a copy of the claimant's certification for
7tax benefits under s. 235.399 (5) or (5m) or s. 238.399 (5) or (5m), 2013 stats., or s.
8560.799 (5) or (5m), 2009 stats.
SB21,2182 9Section 2182. 71.07 (3w) (d) of the statutes is amended to read:
SB21,862,1510 71.07 (3w) (d) Administration. Section 71.28 (4) (g) and (h), as it applies to the
11credit under s. 71.28 (4), applies to the credit under this subsection. Claimants shall
12include with their returns a copy of their certification for tax benefits, and a copy of
13the verification of their expenses, from the department of commerce or the Wisconsin
14Economic Development Corporation or the Forward Wisconsin Development
15Authority
.
SB21,2183 16Section 2183. 71.07 (3y) of the statutes is created to read:
SB21,862,1717 71.07 (3y) Business development credit. (a) Definitions. In this subsection:
SB21,862,1818 1. "Claimant" means a person certified to receive tax benefits under s. 235.308.
SB21,862,1919 2. "Eligible position" has the meaning given in s. 235.308 (1) (a).
SB21,862,2220 (b) Filing claims. Subject to the limitations provided in this subsection and s.
21235.308, for taxable years beginning after December 31, 2015, a claimant may claim
22as a credit against the tax imposed under ss. 71.02 and 71.08 all of the following:
SB21,862,2523 1. The amount of wages that the claimant paid to an employee in an eligible
24position in the taxable year, not to exceed 10 percent of such wages, as determined
25by the Forward Wisconsin Development Authority under s. 235.308.
SB21,863,4
12. The amount of wages that the claimant paid to an employee in an eligible
2position in the taxable year, not to exceed 5 percent of such wages, if the employee
3is employed in an eligible position at the claimant's business in an economically
4distressed area, as determined by the Forward Wisconsin Development Authority.
SB21,863,75 3. The amount of training costs that the claimant incurred under s. 235.305 (4)
6(a) 3., not to exceed 50 percent of such costs, as determined by the Forward Wisconsin
7Development Authority.
SB21,863,118 4. The amount of the personal property investment, not to exceed 3 percent of
9such investment, and the amount of the real property investment, not to exceed 5
10percent of such investment, in a capital investment project that satisfies s. 235.308
11(4) (a) 4., as determined by the Forward Wisconsin Development Authority.
SB21,863,1912 (c) Limitations. 1. Partnerships, limited liability companies, and tax-option
13corporations may not claim the credit under this subsection, but the eligibility for,
14and the amount of, the credit are based on their payment of amounts under par. (b).
15A partnership, limited liability company, or tax-option corporation shall compute
16the amount of credit that each of its partners, members, or shareholders may claim
17and shall provide that information to each of them. Partners, members of limited
18liability companies, and shareholders of tax-option corporations may claim the
19credit in proportion to their ownership interests.
SB21,863,2220 2. No credit may be allowed under this subsection unless the claimant includes
21with the claimant's return a copy of the claimant's certification for tax benefits under
22s. 235.308.
SB21,863,2423 (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.
SB21,864,5
12. If the allowable amount of the claim under par. (b) exceeds the tax otherwise
2due under ss. 71.02 and 71.08, the amount of the claim not used to offset the tax due
3shall be certified by the department of revenue to the department of administration
4for payment by check, share draft, or other draft drawn from the appropriation
5account under s. 20.835 (2) (bg).
SB21,2184 6Section 2184. 71.07 (4k) (b) 1. of the statutes is amended to read:
SB21,865,27 71.07 (4k) (b) 1. Subject to the limitations provided in this subsection, and
8except as provided in subds. 2. and 3., for taxable years beginning after December
931, 2012, an individual, a partner of a partnership, a shareholder of a tax-option
10corporation, or a member of a limited liability company may claim a credit against
11the tax imposed under s. 71.02 or 71.08, as allocated under par. (d), an amount equal
12to 5 percent of the amount obtained by subtracting from the individual's,
13partnership's, tax-option corporation's, or limited liability company's qualified
14research expenses, as defined in section 41 of the Internal Revenue Code, except that
15"qualified research expenses" includes only expenses incurred by the individual,
16partnership, tax-option corporation, or the limited liability company, incurred for
17research conducted in this state for the taxable year, except that a taxpayer may elect
18the alternative computation under section 41 (c) (4) of the Internal Revenue Code
19and that election applies until the department permits its revocation, except as
20provided in par. (c), and except that "qualified research expenses" does not include
21compensation used in computing the credit under subs. (2dj) and sub. (2dx), the
22entity's base amount, as defined in section 41 (c) of the Internal Revenue Code, except
23that gross receipts used in calculating the base amount means gross receipts from
24sales attributable to Wisconsin under ss. 71.04 (7) (b) 1. and 2., (df), (dh), (dj), and

1(dk). Section 41 (h) of the Internal Revenue Code does not apply to the credit under
2this subdivision.
SB21,2185 3Section 2185. 71.07 (4k) (b) 2. of the statutes is amended to read:
SB21,865,244 71.07 (4k) (b) 2. For taxable years beginning after December 31, 2012, an
5individual, a partner of a partnership, a shareholder of a tax-option corporation, or
6a member of a limited liability company may claim a credit against the tax imposed
7under s. 71.02, as allocated under par. (d), an amount equal to 10 percent of the
8amount obtained by subtracting from the individual's, partnership's, tax-option
9corporation's, or limited liability company's qualified research expenses, as defined
10in section 41 of the Internal Revenue Code, except that "qualified research expenses"
11includes only expenses incurred by the individual, partnership, tax-option
12corporation, or limited liability company for research related to designing internal
13combustion engines for vehicles, including expenses related to designing vehicles
14that are powered by such engines and improving production processes for such
15engines and vehicles, incurred for research conducted in this state for the taxable
16year, except that a taxpayer may elect the alternative computation under section 41
17(c) (4) of the Internal Revenue Code and that election applies until the department
18permits its revocation, except as provided in par. (c), and except that "qualified
19research expenses" does not include compensation used in computing the credit
20under subs. (2dj) and sub. (2dx), the entity's base amount, as defined in section 41
21(c) of the Internal Revenue Code, except that gross receipts used in calculating the
22base amount means gross receipts from sales attributable to Wisconsin under ss.
2371.04 (7) (b) 1. and 2., (df), (dh), (dj), and (dk). Section 41 (h) of the Internal Revenue
24Code does not apply to the credit under this subdivision.
SB21,2186 25Section 2186. 71.07 (4k) (b) 3. of the statutes is amended to read:
SB21,866,22
171.07 (4k) (b) 3. For taxable years beginning after December 31, 2012, an
2individual, a partner of a partnership, a shareholder of a tax-option corporation, or
3a member of a limited liability company may claim a credit against the tax imposed
4under s. 71.02, as allocated under par. (d), an amount equal to 10 percent of the
5amount obtained by subtracting from the individual's, partnership's, tax-option
6corporation's, or limited liability company's qualified research expenses, as defined
7in section 41 of the Internal Revenue Code, except that "qualified research expenses"
8includes only expenses incurred by the individual, partnership, tax-option
9corporation, or limited liability company for research related to the design and
10manufacturing of energy efficient lighting systems, building automation and control
11systems, or automotive batteries for use in hybrid-electric vehicles, that reduce the
12demand for natural gas or electricity or improve the efficiency of its use, incurred for
13research conducted in this state for the taxable year, except that a taxpayer may elect
14the alternative computation under section 41 (c) (4) of the Internal Revenue Code
15and that election applies until the department permits its revocation, except as
16provided in par. (c), and except that "qualified research expenses" does not include
17compensation used in computing the credit under subs. (2dj) and sub. (2dx), the
18entity's base amount, as defined in section 41 (c) of the Internal Revenue Code, except
19that gross receipts used in calculating the base amount means gross receipts from
20sales attributable to Wisconsin under ss. 71.04 (7) (b) 1. and 2., (df), (dh), (dj), and
21(dk). Section 41 (h) of the Internal Revenue Code does not apply to the credit under
22this subdivision.
SB21,2187 23Section 2187. 71.07 (5b) (a) 2. of the statutes is amended to read:
SB21,866,2524 71.07 (5b) (a) 2. "Fund manager" means an investment fund manager certified
25under s. 235.15 (2) or s. 238.15 (2), 2013 stats.,   or s. 560.205 (2), 2009 stats.
SB21,2188
1Section 2188. 71.07 (5b) (b) 1. of the statutes is amended to read:
SB21,867,82 71.07 (5b) (b) 1. For taxable years beginning after December 31, 2004, subject
3to the limitations provided under this subsection and s. 235.15 or s. 238.15, 2013
4stats.,
or s. 560.205, 2009 stats., and except as provided in subd. 2., a claimant may
5claim as a credit against the tax imposed under ss. 71.02 and 71.08, up to the amount
6of those taxes, 25 percent of the claimant's investment paid to a fund manager that
7the fund manager invests in a business certified under s. 235.15 or s. 238.15 (1), 2013
8stats.,
or s. 560.205 (1), 2009 stats.
SB21,2189 9Section 2189. 71.07 (5b) (b) 2. of the statutes is amended to read:
SB21,867,1810 71.07 (5b) (b) 2. In the case of a partnership, limited liability company, or
11tax-option corporation, the computation of the 25 percent limitation under subd. 1.
12shall be determined at the entity level rather than the claimant level and may be
13allocated among the claimants who make investments in the manner set forth in the
14entity's organizational documents. The entity shall provide to the department of
15revenue and to the department of commerce or the Wisconsin Economic
16Development Corporation
Forward Wisconsin Development Authority the names
17and tax identification numbers of the claimants, the amounts of the credits allocated
18to the claimants, and the computation of the allocations.
SB21,2190 19Section 2190. 71.07 (5b) (d) 3. of the statutes is amended to read:
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