SB21,2129 5Section 2129. 71.07 (2dL) of the statutes is repealed.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.
SB21,851,128 3. The amount determined by multiplying the amount determined under s.
9235.385 (1) (c) or
s. 238.385 (1) (c), 2013 stats., or s. 560.785 (1) (c), 2009 stats., by the
10number of full-time jobs created in a development zone and not filled by a member
11of a targeted group and by then subtracting the subsidies paid under s. 49.147 (3) (a)
12for those jobs.
SB21,851,2013 4. The amount determined by multiplying the amount determined under s.
14235.385 (1) (bm) or
s. 238.385 (1) (bm), 2013 stats., or s. 560.785 (1) (bm), 2009 stats.,
15by the number of full-time jobs retained, as provided in the rules under s. 235.385
16or
s. 238.385, 2013 stats., or s. 560.785, 2009 stats., excluding jobs for which a credit
17has been claimed under sub. (2dj),
in an enterprise development zone under s.
18235.397 or
s. 238.397, 2013 stats., or s. 560.797, 2009 stats., and for which significant
19capital investment was made and by then subtracting the subsidies paid under s.
2049.147 (3) (a) for those jobs.
SB21,852,221 5. The amount determined by multiplying the amount determined under s.
22235.385 (1) (c) or
s. 238.385 (1) (c), 2013 stats., or s. 560.785 (1) (c), 2009 stats., by the
23number of full-time jobs retained, as provided in the rules under s. 235.385 or s.
24238.385, 2013 stats., or s. 560.785, 2009 stats., excluding jobs for which a credit has
25been claimed under sub. (2dj),
in a development zone and not filled by a member of

1a targeted group and by then subtracting the subsidies paid under s. 49.147 (3) (a)
2for those jobs.
SB21,2145 3Section 2145. 71.07 (2dx) (be) of the statutes is amended to read:
SB21,852,94 71.07 (2dx) (be) Offset. A claimant in a development zone under s. 235.395 (1)
5(e) or
s. 238.395 (1) (e), 2013 stats., or s. 560.795 (1) (e), 2009 stats., may offset any
6credits claimed under this subsection, including any credits carried over, against the
7amount of the tax otherwise due under this subchapter attributable to all of the
8claimant's income and against the tax attributable to income from directly related
9business operations of the claimant.
SB21,2146 10Section 2146. 71.07 (2dx) (bg) of the statutes is amended to read:
SB21,852,2211 71.07 (2dx) (bg) Other entities. For claimants in a development zone under s.
12235.395 (1) (e) or
s. 238.395 (1) (e), 2013 stats., or s. 560.795 (1) (e), 2009 stats.,
13partnerships, limited liability companies, and tax-option corporations may not
14claim the credit under this subsection, but the eligibility for, and amount of, that
15credit shall be determined on the basis of their economic activity, not that of their
16shareholders, partners, or members. The corporation, partnership, or company shall
17compute the amount of the credit that may be claimed by each of its shareholders,
18partners, or members and shall provide that information to each of its shareholders,
19partners, or members. Partners, members of limited liability companies, and
20shareholders of tax-option corporations may claim the credit based on the
21partnership's, company's, or corporation's activities in proportion to their ownership
22interest and may offset it against the tax attributable to their income.
SB21,2147 23Section 2147. 71.07 (2dx) (c) of the statutes is amended to read:
SB21,853,1124 71.07 (2dx) (c) Credit precluded. If the certification of a person for tax benefits
25under s. 235.365 (3), 235.397 (4), 235.398 (3), or 235.3995 (4) or s. 238.365 (3), 2013

1stats., s.
238.397 (4), 2013 stats., s. 238.398 (3), 2013 stats., or s. 238.3995 (4), 2013
2stats.,
or s. 560.765 (3), 2009 stats., s. 560.797 (4), 2009 stats., s. 560.798 (3), 2009
3stats., or s. 560.7995 (4), 2009 stats., is revoked, or if the person becomes ineligible
4for tax benefits under s. 235.395 (3) or s. 238.395 (3), 2013 stats., or s. 560.795 (3),
52009 stats., that person may not claim credits under this subsection for the taxable
6year that includes the day on which the certification is revoked; the taxable year that
7includes the day on which the person becomes ineligible for tax benefits; or
8succeeding taxable years and that person may not carry over unused credits from
9previous years to offset tax under this chapter for the taxable year that includes the
10day on which certification is revoked; the taxable year that includes the day on which
11the person becomes ineligible for tax benefits; or succeeding taxable years.
SB21,2148 12Section 2148. 71.07 (2dx) (d) of the statutes is amended to read:
SB21,853,2213 71.07 (2dx) (d) Carry-over precluded. If a person who is entitled under s.
14235.395 (3) or
s. 238.395 (3), 2013 stats., or s. 560.795 (3), 2009 stats., to claim tax
15benefits or certified under s. 235.365 (3), 235.397 (4), 235.398 (4), or 235.3995 (4) or
16s. 238.365 (3), 2013 stats., s. 238.397 (4), 2013 stats., s. 238.398 (3), 2013 stats., or
17s. 238.3995 (4), 2013 stats., or s. 560.765 (3), 2009 stats., s. 560.797 (4), 2009 stats.,
18s. 560.798 (3), 2009 stats., or s. 560.7995 (4), 2009 stats., for tax benefits ceases
19business operations in the development zone during any of the taxable years that
20that zone exists, that person may not carry over to any taxable year following the
21year during which operations cease any unused credits from the taxable year during
22which operations cease or from previous taxable years.
SB21,2149 23Section 2149. 71.07 (2dx) (e) of the statutes is renumbered 71.07 (2dx) (e) 1.
24and amended to read:
SB21,854,5
171.07 (2dx) (e) 1. Section 71.28 (4) (e) to (h), as it applies to the credit under
2s. 71.28 (4), applies to the credit under this subsection. Subsection (2dj) (c), as it
3applies to the credit under sub. (2dj), applies to the credit under this subsection.

4Claimants shall include with their returns a copy of their certification for tax benefits
5and a copy of the department of commerce's verification of their expenses.
SB21,2150 6Section 2150. 71.07 (2dx) (e) 2. of the statutes is created to read:
SB21,854,157 71.07 (2dx) (e) 2. The credit under this subsection may not be claimed by
8partnerships, limited liability companies and tax-option corporations but the
9eligibility for, and the amount of, that credit shall be determined on the basis of their
10economic activity, not that of their shareholders, partners or members. The
11corporation, partnership or limited liability company shall compute the amount of
12credit that may be claimed by each of its shareholders, partners or members and
13shall provide that information to each of its shareholders, partners or members.
14That credit may be claimed by partners, members of limited liability companies and
15shareholders of tax-option corporations in proportion to their ownership interests.
SB21,2151 16Section 2151. 71.07 (2dy) (a) of the statutes is amended to read:
SB21,854,2017 71.07 (2dy) (a) Definition. In this subsection, "claimant" means a person who
18files a claim under this subsection and is certified under s. 235.301 (2) or s. 238.301
19(2), 2013 stats., or s. 560.701 (2), 2009 stats., and authorized to claim tax benefits
20under s. 235.303 or s. 238.303, 2013 stats., or s. 560.703, 2009 stats.
SB21,2152 21Section 2152. 71.07 (2dy) (b) of the statutes is amended to read:
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.
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