SB21,986,2014 71.47 (1dx) (b) 5. The amount determined by multiplying the amount
15determined under s. 235.385 (1) (c) or s. 238.385 (1) (c), 2013 stats., or s. 560.785 (1)
16(c), 2009 stats., by the number of full-time jobs retained, as provided in the rules
17under s. 235.385 or s. 238.385, 2013 stats., or s. 560.785, 2009 stats., excluding jobs
18for which a credit has been claimed under sub. (1dj),
in a development zone and not
19filled by a member of a targeted group and by then subtracting the subsidies paid
20under s. 49.147 (3) (a) for those jobs.
SB21,2394 21Section 2394. 71.47 (1dx) (be) of the statutes is amended to read:
SB21,987,222 71.47 (1dx) (be) Offset. A claimant in a development zone under s. 235.395 (1)
23(e) or
s. 238.395 (1) (e), 2013 stats., or s. 560.795 (1) (e), 2009 stats., may offset any
24credits claimed under this subsection, including any credits carried over, against the
25amount of the tax otherwise due under this subchapter attributable to all of the

1claimant's income and against the tax attributable to income from directly related
2business operations of the claimant.
SB21,2395 3Section 2395. 71.47 (1dx) (bg) of the statutes is amended to read:
SB21,987,154 71.47 (1dx) (bg) Other entities. For claimants in a development zone under s.
5235.395 (1) (e) or
s. 238.395 (1) (e), 2013 stats., or s. 560.795 (1) (e), 2009 stats.,
6partnerships, limited liability companies, and tax-option corporations may not
7claim the credit under this subsection, but the eligibility for, and amount of, that
8credit shall be determined on the basis of their economic activity, not that of their
9shareholders, partners, or members. The corporation, partnership, or company shall
10compute the amount of the credit that may be claimed by each of its shareholders,
11partners, or members and shall provide that information to each of its shareholders,
12partners, or members. Partners, members of limited liability companies, and
13shareholders of tax-option corporations may claim the credit based on the
14partnership's, company's, or corporation's activities in proportion to their ownership
15interest and may offset it against the tax attributable to their income.
SB21,2396 16Section 2396. 71.47 (1dx) (c) of the statutes is amended to read:
SB21,988,417 71.47 (1dx) (c) Credit precluded. If the certification of a person for tax benefits
18under s. 235.365 (3), 235.397 (4), 235.398 (3), or 235.3995 (4) or s. 238.365 (3), 2013
19stats., s.
238.397 (4), 2013 stats., s. 238.398 (3), 2013 stats., or s. 238.3995 (4), 2013
20stats.,
or s. 560.765 (3), 2009 stats., s. 560.797 (4), 2009 stats., s. 560.798 (3), 2009
21stats., or s. 560.7995 (4), 2009 stats., is revoked, or if the person becomes ineligible
22for tax benefits under s. 235.395 (3) or s. 238.395 (3), 2013 stats., or s. 560.795 (3),
232009 stats., that person may not claim credits under this subsection for the taxable
24year that includes the day on which the certification is revoked; the taxable year that
25includes the day on which the person becomes ineligible for tax benefits; or

1succeeding taxable years and that person may not carry over unused credits from
2previous years to offset tax under this chapter for the taxable year that includes the
3day on which certification is revoked; the taxable year that includes the day on which
4the person becomes ineligible for tax benefits; or succeeding taxable years.
SB21,2397 5Section 2397. 71.47 (1dx) (d) of the statutes is amended to read:
SB21,988,156 71.47 (1dx) (d) Carry-over precluded. If a person who is entitled under s.
7235.395 (3) or
s. 238.395 (3), 2013 stats., or s. 560.795 (3), 2009 stats., to claim tax
8benefits or certified under s. 235.365 (3), 235.397 (4), 235.398 (3), or 235.3995 (4) or
9s. 238.365 (3), 2013 stats., s. 238.397 (4), 2013 stats., s. 238.398 (3), 2013 stats., or
10s. 238.3995 (4), 2013 stats., or s. 560.765 (3), 2009 stats., s. 560.797 (4), 2009 stats.,
11s. 560.798 (3), 2009 stats., or s. 560.7995 (4), 2009 stats., for tax benefits ceases
12business operations in the development zone during any of the taxable years that
13that zone exists, that person may not carry over to any taxable year following the
14year during which operations cease any unused credits from the taxable year during
15which operations cease or from previous taxable years.
SB21,2398 16Section 2398. 71.47 (1dx) (e) of the statutes is renumbered 71.47 (1dx) (e) 1.
17and amended to read:
SB21,988,2218 71.47 (1dx) (e) 1. Section 71.28 (4) (e) to (h), as it applies to the credit under
19s. 71.28 (4), applies to the credit under this subsection. Subsection (1dj) (c), as it
20applies to the credit under sub. (1dj), applies to the credit under this subsection.

21Claimants shall include with their returns a copy of their certification for tax benefits
22and a copy of the department of commerce's verification of their expenses.
SB21,2399 23Section 2399. 71.47 (1dx) (e) 2. of the statutes is created to read:
SB21,989,724 71.47 (1dx) (e) 2. The credit under this subsection may not be claimed by
25partnerships, limited liability companies and tax-option corporations but the

1eligibility for, and the amount of, that credit shall be determined on the basis of their
2economic activity, not that of their shareholders, partners or members. The
3corporation, partnership or limited liability company shall compute the amount of
4credit that may be claimed by each of its shareholders, partners or members and
5shall provide that information to each of its shareholders, partners or members.
6That credit may be claimed by partners, members of limited liability companies and
7shareholders of tax-option corporations in proportion to their ownership interests.
SB21,2400 8Section 2400. 71.47 (1dy) (a) of the statutes is amended to read:
SB21,989,129 71.47 (1dy) (a) Definition. In this subsection, "claimant" means a person who
10files a claim under this subsection and is certified under s. 235.301 (2) or s. 238.301
11(2), 2013 stats., or s. 560.701 (2), 2009 stats., and authorized to claim tax benefits
12under s. 235.303 or s. 238.303, 2013 stats., or s. 560.703, 2009 stats.
SB21,2401 13Section 2401. 71.47 (1dy) (b) of the statutes is amended to read:
SB21,989,1914 71.47 (1dy) (b) Filing claims. Subject to the limitations under this subsection
15and ss. 235.301 to 235.306 or ss. 238.301 to 238.306 , 2013 stats., or s. 560.701 to
16560.706, 2009 stats., for taxable years beginning after December 31, 2008, and before
17January 1, 2016,
a claimant may claim as a credit against the tax imposed under s.
1871.43, up to the amount of the tax, the amount authorized for the claimant under s.
19235.303 or
s. 238.303, 2013 stats., or s. 560.703, 2009 stats.
SB21,2402 20Section 2402. 71.47 (1dy) (c) 1. of the statutes is amended to read:
SB21,989,2521 71.47 (1dy) (c) 1. No credit may be allowed under this subsection unless the
22claimant includes with the claimant's return a copy of the claimant's certification
23under s. 235.301 (2) or s. 238.301 (2), 2013 stats., or s. 560.701 (2), 2009 stats., and
24a copy of the claimant's notice of eligibility to receive tax benefits under s. 235.303
25(3) or
s. 238.303 (3), 2013 stats., or s. 560.703 (3), 2009 stats.
SB21,2403
1Section 2403. 71.47 (1dy) (c) 2. of the statutes is amended to read:
SB21,990,102 71.47 (1dy) (c) 2. Partnerships, limited liability companies, and tax-option
3corporations may not claim the credit under this subsection, but the eligibility for,
4and the amount of, the credit are based on their authorization to claim tax benefits
5under s. 235.303 or s. 238.303, 2013 stats., or s. 560.703, 2009 stats. A partnership,
6limited liability company, or tax-option corporation shall compute the amount of
7credit that each of its partners, members, or shareholders may claim and shall
8provide that information to each of them. Partners, members of limited liability
9companies, and shareholders of tax-option corporations may claim the credit in
10proportion to their ownership interests.
SB21,2404 11Section 2404. 71.47 (1dy) (d) 2. of the statutes is amended to read:
SB21,990,2112 71.47 (1dy) (d) 2. If a claimant's certification is revoked under s. 235.305 or s.
13238.305, 2013 stats., or s. 560.705, 2009 stats., or if a claimant becomes ineligible for
14tax benefits under s. 235.302 or s. 238.302, 2013 stats., or s. 560.702, 2009 stats., the
15claimant may not claim credits under this subsection for the taxable year that
16includes the day on which the certification is revoked; the taxable year that includes
17the day on which the claimant becomes ineligible for tax benefits; or succeeding
18taxable years and the claimant may not carry over unused credits from previous
19years to offset the tax imposed under s. 71.43 for the taxable year that includes the
20day on which certification is revoked; the taxable year that includes the day on which
21the claimant becomes ineligible for tax benefits; or succeeding taxable years.
SB21,2405 22Section 2405. 71.47 (1dy) (d) 4. of the statutes is created to read:
SB21,990,2523 71.47 (1dy) (d) 4. Credits claimed under this subsection for taxable years
24beginning after December 31, 2008, and before January 1, 2016, may be carried
25forward for taxable years beginning after December 31, 2015.
SB21,2406
1Section 2406. 71.47 (3g) (a) (intro.) of the statutes is amended to read:
SB21,991,72 71.47 (3g) (a) (intro.) Subject to the limitations under this subsection and ss.
373.03 (35m) and 235.23 and s. 238.23, 2013 stats., and s. 560.96, 2009 stats., a
4business that is certified under s. 235.23 (3) or s. 238.23 (3), 2013 stats., or s. 560.96
5(3), 2009 stats., may claim as a credit against the taxes imposed under s. 71.43 an
6amount equal to the sum of the following, as established under s. 235.23 (3) (c) or s.
7238.23 (3) (c), 2013 stats., or s. 560.96 (3) (c), 2009 stats.:
SB21,2407 8Section 2407. 71.47 (3g) (b) of the statutes is amended to read:
SB21,991,119 71.47 (3g) (b) The department of revenue shall notify the department of
10commerce or the Wisconsin Economic Development Corporation
Forward Wisconsin
11Development Authority
of all claims under this subsection.
SB21,2408 12Section 2408. 71.47 (3g) (e) 2. of the statutes is amended to read:
SB21,991,1613 71.47 (3g) (e) 2. The investments that relate to the amount described under par.
14(a) 2. for which a claimant makes a claim under this subsection must be retained for
15use in the technology zone for the period during which the claimant's business is
16certified under s. 235.23 (3) or s. 238.23 (3), 2013 stats., or s. 560.96 (3), 2009 stats.
SB21,2409 17Section 2409. 71.47 (3g) (f) 1. of the statutes is amended to read:
SB21,991,2118 71.47 (3g) (f) 1. A copy of the verification that the claimant's business is
19certified under 235.23 (3) or s. 238.23 (3), 2013 stats., or s. 560.96 (3), 2009 stats., and
20that the business has entered into an agreement under s. 235.23 (3) (d) or s. 238.23
21(3) (d), 2013 stats., or s. 560.96 (3) (d), 2009 stats.
SB21,2410 22Section 2410. 71.47 (3g) (f) 2. of the statutes is amended to read:
SB21,992,223 71.47 (3g) (f) 2. A statement from the department of commerce or the Wisconsin
24Economic Development Corporation or the Forward Wisconsin Development

1Authority
verifying the purchase price of the investment described under par. (a) 2.
2and verifying that the investment fulfills the requirement under par. (e) 2.
SB21,2411 3Section 2411. 71.47 (3q) (a) 1. of the statutes is amended to read:
SB21,992,54 71.47 (3q) (a) 1. "Claimant" means a person certified to receive tax benefits
5under s. 235.16 (2) or s. 238.16 (2), 2013 stats., or s. 560.2055 (2), 2009 stats.
SB21,2412 6Section 2412. 71.47 (3q) (a) 2. of the statutes is amended to read:
SB21,992,127 71.47 (3q) (a) 2. "Eligible employee" means, for taxable years beginning before
8January 1, 2011, an eligible employee under s. 560.2055 (1) (b), 2009 stats., who
9satisfies the wage requirements under s. 560.2055 (3) (a) or (b), 2009 stats., or, for
10taxable years beginning after December 31, 2010, an eligible employee under s.
11235.16 (1) (b) or
s. 238.16 (1) (b), 2013 stats., who satisfies the wage requirements
12under s. 235.16 (3) (a) or (b) or s. 238.16 (3) (a) or (b), 2013 stats.
SB21,2413 13Section 2413. 71.47 (3q) (b) (intro.) of the statutes is amended to read:
SB21,992,1814 71.47 (3q) (b) Filing claims. (intro.) Subject to the limitations provided in this
15subsection and s. 235.16 or s. 238.16, 2013 stats., or s. 560.2055, 2009 stats., for
16taxable years beginning after December 31, 2009, and before January 1, 2016, a
17claimant may claim as a credit against the taxes imposed under s. 71.43 any of the
18following:
SB21,2414 19Section 2414. 71.47 (3q) (b) 1. of the statutes is amended to read:
SB21,992,2220 71.47 (3q) (b) 1. The amount of wages that the claimant paid to an eligible
21employee in the taxable year, not to exceed 10 percent of such wages, as determined
22under s. 235.16 or s. 238.16, 2013 stats., or s. 560.2055, 2009 stats.
SB21,2415 23Section 2415. 71.47 (3q) (b) 2. of the statutes is amended to read:
SB21,993,224 71.47 (3q) (b) 2. The amount of the costs incurred by the claimant in the taxable
25year, as determined under s. 235.16 or s. 238.16, 2013 stats., or s. 560.2055, 2009

1stats., to undertake the training activities described under s. 235.16 (3) (c) or s.
2238.16 (3) (c), 2013 stats., or s. 560.2055 (3) (c), 2009 stats.
SB21,2416 3Section 2416. 71.47 (3q) (c) 2. of the statutes is amended to read:
SB21,993,74 71.47 (3q) (c) 2. No credit may be allowed under this subsection unless the
5claimant includes with the claimant's return a copy of the claimant's certification for
6tax benefits under s. 235.16 (2) or s. 238.16 (2) , 2013 stats., or s. 560.2055 (2), 2009
7stats.
SB21,2417 8Section 2417. 71.47 (3q) (c) 3. of the statutes is amended to read:
SB21,993,139 71.47 (3q) (c) 3. The maximum amount of credits that may be awarded under
10this subsection and ss. 71.07 (3q) and 71.28 (3q) for the period beginning on January
111, 2010, and ending on June 30, 2013, is $14,500,000, not including the amount of
12any credits reallocated under s. 235.15 (3) (d) or s. 238.15 (3) (d), 2013 stats., or s.
13560.205 (3) (d), 2009 stats.
SB21,2418 14Section 2418. 71.47 (3q) (d) 3. of the statutes is created to read:
SB21,993,1715 71.47 (3q) (d) 3. Credits claimed under this subsection for taxable years
16beginning after December 31, 2008, before January 1, 2016, may be carried forward
17for taxable years beginning after December 31, 2015.
SB21,2419 18Section 2419. 71.47 (3w) (a) 2. of the statutes is amended to read:
SB21,993,2119 71.47 (3w) (a) 2. "Claimant" means a person who is certified to claim tax
20benefits under s. 235.399 (5) or s. 238.399 (5), 2013 stats., or s. 560.799 (5), 2009
21stats., and who files a claim under this subsection.
SB21,2420 22Section 2420. 71.47 (3w) (a) 3. of the statutes is amended to read:
SB21,993,2523 71.47 (3w) (a) 3. "Full-time employee" means a full-time employee, as defined
24in s. 235.399 (1) (am) or s. 238.399 (1) (am), 2013 stats., or s. 560.799 (1) (am), 2009
25stats.
SB21,2421
1Section 2421. 71.47 (3w) (a) 4. of the statutes is amended to read:
SB21,994,32 71.47 (3w) (a) 4. "Enterprise zone" means a zone designated under s. 235.399
3or
s. 238.399, 2013 stats., or s. 560.799, 2009 stats.
SB21,2422 4Section 2422. 71.47 (3w) (a) 5d. of the statutes is amended to read:
SB21,994,75 71.47 (3w) (a) 5d. "Tier I county or municipality" means a tier I county or
6municipality, as determined under s. 235.399 or s. 238.399, 2013 stats., or s. 560.799,
72009 stats.
SB21,2423 8Section 2423. 71.47 (3w) (a) 5e. of the statutes is amended to read:
SB21,994,119 71.47 (3w) (a) 5e. "Tier II county or municipality" means a tier II county or
10municipality, as determined under s. 235.399 or s. 238.399, 2013 stats., or s. 560.799,
112009 stats.
SB21,2424 12Section 2424. 71.47 (3w) (b) (intro.) of the statutes is amended to read:
SB21,994,1613 71.47 (3w) (b) Filing claims; payroll. (intro.) Subject to the limitations
14provided in this subsection and s. 235.399 or s. 238.399, 2013 stats., or s. 560.799,
152009 stats., a claimant may claim as a credit against the tax imposed under s. 71.43
16an amount calculated as follows:
SB21,2425 17Section 2425. 71.47 (3w) (b) 5. of the statutes is amended to read:
SB21,994,2018 71.47 (3w) (b) 5. Multiply the amount determined under subd. 4. by the
19percentage determined under s. 235.399 or s. 238.399 , 2013 stats., or s. 560.799, 2009
20stats., not to exceed 7 percent.
SB21,2426 21Section 2426. 71.47 (3w) (bm) 1. of the statutes is amended to read:
SB21,995,722 71.47 (3w) (bm) 1. In addition to the credits under par. (b) and subds. 2., 3., and
234., and subject to the limitations provided in this subsection and s. 235.399 or s.
24238.399, 2013 stats., or s. 560.799, 2009 stats., a claimant may claim as a credit
25against the tax imposed under s. 71.43 an amount equal to a percentage, as

1determined under s. 235.399 or s. 238.399 , 2013 stats., or s. 560.799, 2009 stats., not
2to exceed 100 percent, of the amount the claimant paid in the taxable year to upgrade
3or improve the job-related skills of any of the claimant's full-time employees, to train
4any of the claimant's full-time employees on the use of job-related new technologies,
5or to provide job-related training to any full-time employee whose employment with
6the claimant represents the employee's first full-time job. This subdivision does not
7apply to employees who do not work in an enterprise zone.
SB21,2427 8Section 2427. 71.47 (3w) (bm) 2. of the statutes is amended to read:
SB21,995,239 71.47 (3w) (bm) 2. In addition to the credits under par. (b) and subds. 1., 3., and
104., and subject to the limitations provided in this subsection and s. 235.399 or s.
11238.399, 2013 stats., or s. 560.799, 2009 stats., a claimant may claim as a credit
12against the tax imposed under s. 71.43 an amount equal to the percentage, as
13determined under s. 235.399 or s. 238.399, 2013 stats., or s. 560.799, 2009 stats., not
14to exceed 7 percent, of the claimant's zone payroll paid in the taxable year to all of
15the claimant's full-time employees whose annual wages are greater than the amount
16determined by multiplying 2,080 by 150 percent of the federal minimum wage in a
17tier I county or municipality, not including the wages paid to the employees
18determined under par. (b) 1., or greater than $30,000 in a tier II county or
19municipality, not including the wages paid to the employees determined under par.
20(b) 1., and who the claimant employed in the enterprise zone in the taxable year, if
21the total number of such employees is equal to or greater than the total number of
22such employees in the base year. A claimant may claim a credit under this
23subdivision for no more than 5 consecutive taxable years.
SB21,2428 24Section 2428. 71.47 (3w) (bm) 3. of the statutes is amended to read:
SB21,996,7
171.47 (3w) (bm) 3. In addition to the credits under par. (b) and subds. 1., 2., and
24., and subject to the limitations provided in this subsection and s. 235.399 or s.
3238.399, 2013 stats., or s. 560.799, 2009 stats., for taxable years beginning after
4December 31, 2008, a claimant may claim as a credit against the tax imposed under
5s. 71.43 up to 10 percent of the claimant's significant capital expenditures, as
6determined under s. 235.399 (5m) or s. 238.399 (5m) , 2013 stats., or s. 560.799 (5m),
72009 stats.
SB21,2429 8Section 2429. 71.47 (3w) (bm) 4. of the statutes is amended to read:
SB21,996,189 71.47 (3w) (bm) 4. In addition to the credits under par. (b) and subds. 1., 2., and
103., and subject to the limitations provided in this subsection and s. 235.399 or s.
11238.399, 2013 stats., or s. 560.799, 2009 stats., for taxable years beginning after
12December 31, 2009, a claimant may claim as a credit against the tax imposed under
13s. 71.43, up to 1 percent of the amount that the claimant paid in the taxable year to
14purchase tangible personal property, items, property, or goods under s. 77.52 (1) (b),
15(c), or (d), or services from Wisconsin vendors, as determined under s. 235.399 (5) (e)
16or
s. 238.399 (5) (e), 2013 stats., or s. 560.799 (5) (e), 2009 stats., except that the
17claimant may not claim the credit under this subdivision and subd. 3. for the same
18expenditures.
SB21,2430 19Section 2430. 71.47 (3w) (c) 3. of the statutes is amended to read:
SB21,996,2320 71.47 (3w) (c) 3. No credit may be allowed under this subsection unless the
21claimant includes with the claimant's return a copy of the claimant's certification for
22tax benefits under s. 235.399 (5) or (5m) or s. 238.399 (5) or (5m), 2013 stats., or s.
23560.799 (5) or (5m), 2009 stats.
SB21,2431 24Section 2431. 71.47 (3w) (d) of the statutes is amended to read:
SB21,997,6
171.47 (3w) (d) Administration. Section 71.28 (4) (g) and (h), as it applies to the
2credit under s. 71.28 (4), applies to the credit under this subsection. Claimants shall
3include with their returns a copy of their certification for tax benefits, and a copy of
4the verification of their expenses, from the department of commerce or the Wisconsin
5Economic Development Corporation or the Forward Wisconsin Development
6Authority
.
SB21,2432 7Section 2432. 71.47 (3y) of the statutes is created to read:
SB21,997,88 71.47 (3y) Business development credit. (a) Definitions. In this subsection:
SB21,997,99 1. "Claimant" means a person certified to receive tax benefits under s. 235.308.
SB21,997,1010 2. "Eligible position" has the meaning given in s. 235.308 (1) (a).
SB21,997,1311 (b) Filing claims. Subject to the limitations provided in this subsection and s.
12235.308, for taxable years beginning after December 31, 2015, a claimant may claim
13as a credit against the tax imposed under ss. 71.02 and 71.08 all of the following:
SB21,997,1614 1. The amount of wages that the claimant paid to an employee in an eligible
15position in the taxable year, not to exceed 10 percent of such wages, as determined
16by the Forward Wisconsin Development Authority under s. 235.308.
SB21,997,2017 2. The amount of wages that the claimant paid to an employee in an eligible
18position in the taxable year, not to exceed 5 percent of such wages, if the employee
19is employed in an eligible position at the claimant's business in an economically
20distressed area, as determined by the Forward Wisconsin Development Authority.
SB21,997,2321 3. The amount of training costs that the claimant incurred under s. 235.308 (4)
22(a) 3., not to exceed 50 percent of such costs, as determined by the Forward Wisconsin
23Development Authority.
SB21,998,224 4. The amount of the personal property investment, not to exceed 3 percent of
25such investment, and the amount of the real property investment, not to exceed 5

1percent of such investment, in a capital investment project that satisfies s. 235.308
2(4) (a) 4., as determined by the Forward Wisconsin Development Authority.
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