SB21,929,5
171.28 (1dm) (f) 1. A copy of the verification that the claimant may claim tax
2benefits under s. 235.395 (3) (a) 4. or s. 238.395 (3) (a) 4., 2013 stats., or s. 560.795
3(3) (a) 4., 2009 stats., or is certified under s. 235.395 (5), 235.398 (3), or 235.3995 (4)
4or
s. 238.395 (5), 2013 stats., s. 238.398 (3) , 2013 stats., or s. 238.3995 (4), 2013 stats.,
5or s. 560.795 (5), 2009 stats., s. 560.798 (3), 2009 stats., or s. 560.7995 (4), 2009 stats.
SB21,2265 6Section 2265. 71.28 (1dm) (f) 2. of the statutes is amended to read:
SB21,929,107 71.28 (1dm) (f) 2. A statement from the department of commerce or the
8Wisconsin Economic Development Corporation or the Forward Wisconsin
9Development Authority
verifying the purchase price of the investment and verifying
10that the investment fulfills the requirements under par. (b).
SB21,2266 11Section 2266. 71.28 (1dm) (i) of the statutes is amended to read:
SB21,930,212 71.28 (1dm) (i) Partnerships, limited liability companies, and tax-option
13corporations may not claim the credit under this subsection, but the eligibility for,
14and the amount of, that credit shall be determined on the basis of their economic
15activity, not that of their shareholders, partners, or members. The corporation,
16partnership, or limited liability company shall compute the amount of credit that
17may be claimed by each of its shareholders, partners, or members and provide that
18information to its shareholders, partners, or members. Partners, members of limited
19liability companies, and shareholders of tax-option corporations may claim the
20credit based on the partnership's, company's, or corporation's activities in proportion
21to their ownership interest and may offset it against the tax attributable to their
22income from the partnership's, company's, or corporation's business operations in the
23development zone; except that partners, members, and shareholders in a
24development zone under s. 235.395 (1) (e) or s. 238.395 (1) (e), 2013 stats., or s.

1560.795 (1) (e), 2009 stats., may offset the credit against the amount of the tax
2attributable to their income.
SB21,2267 3Section 2267. 71.28 (1dm) (j) of the statutes is amended to read:
SB21,930,164 71.28 (1dm) (j) If a person who is entitled under s. 235.395 (3) (a) 4. or s. 238.395
5(3) (a) 4., 2013 stats., or s. 560.795 (3) (a) 4., 2009 stats., to claim tax benefits becomes
6ineligible for such tax benefits, or if a person's certification under s. 235.395 (5),
7235.398 (3), or 235.3995 (4) or
s. 238.395 (5), 2013 stats., s. 238.398 (3), 2013 stats.,
8or s. 238.3995 (4), 2013 stats., or s. 560.795 (5), 2009 stats., s. 560.798 (3), 2009 stats.,
9or s. 560.7995 (4), 2009 stats., is revoked, that person may claim no credits under this
10subsection for the taxable year that includes the day on which the person becomes
11ineligible for tax benefits, the taxable year that includes the day on which the
12certification is revoked, or succeeding taxable years, and that person may carry over
13no unused credits from previous years to offset tax under this chapter for the taxable
14year that includes the day on which the person becomes ineligible for tax benefits,
15the taxable year that includes the day on which the certification is revoked, or
16succeeding taxable years.
SB21,2268 17Section 2268. 71.28 (1dm) (k) of the statutes is amended to read:
SB21,931,218 71.28 (1dm) (k) If a person who is entitled under s. 235.395 (3) (a) 4. or s.
19238.395 (3) (a) 4., 2013 stats., or s. 560.795 (3) (a) 4., 2009 stats., to claim tax benefits
20or certified under s. 235.395 (5), 235.398 (3), or 235.3995 (4) or s. 238.395 (5), 2013
21stats., s.
238.398 (3), 2013 stats., or s. 238.3995 (4), 2013 stats., or s. 560.795 (5), 2009
22stats., s. 560.798 (3), 2009 stats., or s. 560.7995 (4), 2009 stats., ceases business
23operations in the development zone during any of the taxable years that that zone
24exists, that person may not carry over to any taxable year following the year during

1which operations cease any unused credits from the taxable year during which
2operations cease or from previous taxable years.
SB21,2269 3Section 2269. 71.28 (1dr) of the statutes is repealed.
SB21,2270 4Section 2270. 71.28 (1ds) of the statutes is repealed.
SB21,2271 5Section 2271. 71.28 (1dx) (a) 2. of the statutes is amended to read:
SB21,931,126 71.28 (1dx) (a) 2. "Development zone" means a development zone under s.
7235.30 or
s. 238.30, 2013 stats., or s. 560.70, 2009 stats., a development opportunity
8zone under s. 235.395 or s. 238.395, 2013 stats., or s. 560.795, 2009 stats., an
9enterprise development zone under s. 235.397 or s. 238.397, 2013 stats., or s.
10560.797, 2009 stats., an agricultural development zone under s. 235.398 or s.
11238.398, 2013 stats., or s. 560.798, 2009 stats., or an airport development zone under
12s. 235.3995 or s. 238.3995, 2013 stats., or s. 560.7995, 2009 stats.
SB21,2272 13Section 2272. 71.28 (1dx) (a) 3. of the statutes is amended to read:
SB21,931,2014 71.28 (1dx) (a) 3. "Environmental remediation" means removal or
15containment of environmental pollution, as defined in s. 299.01 (4), and restoration
16of soil or groundwater that is affected by environmental pollution, as defined in s.
17299.01 (4), in a brownfield if that removal, containment or restoration fulfills the
18requirement under sub. (1de) (a) 1., 2013 stats., and investigation unless the
19investigation determines that remediation is required and that remediation is not
20undertaken.
SB21,2273 21Section 2273. 71.28 (1dx) (a) 4. of the statutes is amended to read:
SB21,931,2322 71.28 (1dx) (a) 4. "Full-time job" has the meaning given in s. 238.30 235.30
23(2m).
SB21,2274 24Section 2274. 71.28 (1dx) (a) 5. of the statutes is amended to read:
SB21,932,14
171.28 (1dx) (a) 5. "Member of a targeted group" means a person who resides
2in an area designated by the federal government as an economic revitalization area,
3a person who is employed in an unsubsidized job but meets the eligibility
4requirements under s. 49.145 (2) and (3) for a Wisconsin Works employment position,
5a person who is employed in a trial job, as defined in s. 49.141 (1) (n), 2011 stats., or
6in a trial employment match program job, as defined in s. 49.141 (1) (n), a person who
7is eligible for child care assistance under s. 49.155, a person who is a vocational
8rehabilitation referral, an economically disadvantaged youth, an economically
9disadvantaged veteran, a supplemental security income recipient, a general
10assistance recipient, an economically disadvantaged ex-convict, a qualified summer
11youth employee, as defined in 26 USC 51 (d) (7), a dislocated worker, as defined in
1229 USC 2801 (9), or a food stamp recipient, if the person has been certified in the
13manner under sub. (1dj) (am) 3., 2013 stats., by a designated local agency, as defined
14in sub. (1dj) (am) 2., 2013 stats.
SB21,2275 15Section 2275. 71.28 (1dx) (b) (intro.) of the statutes is amended to read:
SB21,932,2416 71.28 (1dx) (b) Credit. (intro.) Except as provided in pars. (be) and (bg) and
17in s. 73.03 (35), and subject to s. 235.385 or s. 238.385, 2013 stats., or s. 560.785, 2009
18stats., for any taxable year for which the person is entitled under s. 235.395 (3) or s.
19238.395 (3), 2013 stats., or s. 560.795 (3), 2009 stats., to claim tax benefits or certified
20under s. 235.365 (3), 235.397 (4), 235.398 (3), or 235.3995 (4) or s. 238.365 (3), 2013
21stats., s.
238.397 (4), 2013 stats., s. 238.398 (3), 2013 stats., or s. 238.3995 (4), 2013
22stats.,
or s. 560.765 (3), 2009 stats., s. 560.797 (4), 2009 stats., s. 560.798 (3), 2009
23stats., or s. 560.7995 (4), 2009 stats., any person may claim as a credit against the
24taxes otherwise due under this chapter the following amounts:
SB21,2276 25Section 2276. 71.28 (1dx) (b) 2. of the statutes is amended to read:
SB21,933,5
171.28 (1dx) (b) 2. The amount determined by multiplying the amount
2determined under s. 235.385 (1) (b) or s. 238.385 (1) (b), 2013 stats., or s. 560.785 (1)
3(b), 2009 stats., by the number of full-time jobs created in a development zone and
4filled by a member of a targeted group and by then subtracting the subsidies paid
5under s. 49.147 (3) (a) for those jobs.
SB21,2277 6Section 2277. 71.28 (1dx) (b) 3. of the statutes is amended to read:
SB21,933,117 71.28 (1dx) (b) 3. The amount determined by multiplying the amount
8determined under s. 235.385 (1) (c) or s. 238.385 (1) (c), 2013 stats., or s. 560.785 (1)
9(c), 2009 stats., by the number of full-time jobs created in a development zone and
10not filled by a member of a targeted group and by then subtracting the subsidies paid
11under s. 49.147 (3) (a) for those jobs.
SB21,2278 12Section 2278. 71.28 (1dx) (b) 4. of the statutes is amended to read:
SB21,933,2013 71.28 (1dx) (b) 4. The amount determined by multiplying the amount
14determined under s. 235.385 (1) (bm) or s. 238.385 (1) (bm), 2013 stats., or s. 560.785
15(1) (bm), 2009 stats., by the number of full-time jobs retained, as provided in the
16rules
under s. 235.385 or s. 238.385, 2013 stats., or s. 560.785, 2009 stats., excluding
17jobs for which a credit has been claimed under sub. (1dj),
in an enterprise
18development zone under s. 235.397 or s. 238.397, 2013 stats., or s. 560.797, 2009
19stats., and for which significant capital investment was made and by then
20subtracting the subsidies paid under s. 49.147 (3) (a) for those jobs.
SB21,2279 21Section 2279. 71.28 (1dx) (b) 5. of the statutes is amended to read:
SB21,934,322 71.28 (1dx) (b) 5. The amount determined by multiplying the amount
23determined under s. 235.385 (1) (c) or s. 238.385 (1) (c), 2013 stats., or s. 560.785 (1)
24(c), 2009 stats., by the number of full-time jobs retained, as provided in the rules
25under s. 235.385 or s. 238.385, 2013 stats., or s. 560.785, 2009 stats., excluding jobs

1for which a credit has been claimed under sub. (1dj),
in a development zone and not
2filled by a member of a targeted group and by then subtracting the subsidies paid
3under s. 49.147 (3) (a) for those jobs.
SB21,2280 4Section 2280. 71.28 (1dx) (be) of the statutes is amended to read:
SB21,934,105 71.28 (1dx) (be) Offset. A claimant in a development zone under s. 235.395 (1)
6(e) or
s. 238.395 (1) (e), 2013 stats., or s. 560.795 (1) (e), 2009 stats., may offset any
7credits claimed under this subsection, including any credits carried over, against the
8amount of the tax otherwise due under this subchapter attributable to all of the
9claimant's income and against the tax attributable to income from directly related
10business operations of the claimant.
SB21,2281 11Section 2281. 71.28 (1dx) (bg) of the statutes is amended to read:
SB21,934,2312 71.28 (1dx) (bg) Other entities. For claimants in a development zone under s.
13235.395 (1) (e) or
s. 238.395 (1) (e), 2013 stats., or s. 560.795 (1) (e), 2009 stats.,
14partnerships, limited liability companies, and tax-option corporations may not
15claim the credit under this subsection, but the eligibility for, and amount of, that
16credit shall be determined on the basis of their economic activity, not that of their
17shareholders, partners, or members. The corporation, partnership, or company shall
18compute the amount of the credit that may be claimed by each of its shareholders,
19partners, or members and shall provide that information to each of its shareholders,
20partners, or members. Partners, members of limited liability companies, and
21shareholders of tax-option corporations may claim the credit based on the
22partnership's, company's, or corporation's activities in proportion to their ownership
23interest and may offset it against the tax attributable to their income.
SB21,2282 24Section 2282. 71.28 (1dx) (c) of the statutes is amended to read:
SB21,935,13
171.28 (1dx) (c) Credit precluded. If the certification of a person for tax benefits
2under s. 235.365 (3), 235.397 (4), 235.398 (3), or 235.3995 (4) or s. 238.365 (3), 2013
3stats., s.
238.397 (4), 2013 stats., s. 238.398 (3), 2013 stats., or s. 238.3995 (4), 2013
4stats.,
or s. 560.765 (3), 2009 stats., s. 560.797 (4), 2009 stats., s. 560.798 (3), 2009
5stats., or s. 560.7995 (4), 2009 stats., is revoked, or if the person becomes ineligible
6for tax benefits under s. 235.395 (3) or s. 238.395 (3), 2013 stats., or s. 560.795 (3),
72009 stats., that person may not claim credits under this subsection for the taxable
8year that includes the day on which the certification is revoked; the taxable year that
9includes the day on which the person becomes ineligible for tax benefits; or
10succeeding taxable years and that person may not carry over unused credits from
11previous years to offset tax under this chapter for the taxable year that includes the
12day on which certification is revoked; the taxable year that includes the day on which
13the person becomes ineligible for tax benefits; or succeeding taxable years.
SB21,2283 14Section 2283. 71.28 (1dx) (d) of the statutes is amended to read:
SB21,935,2415 71.28 (1dx) (d) Carry-over precluded. If a person who is entitled under s.
16235.395 (3) or
s. 238.395 (3), 2013 stats., or s. 560.795 (3), 2009 stats., to claim tax
17benefits or certified under s. 235.365 (3), 235.397 (4), 235.398 (3), or 235.3995 (4) or
18s. 238.365 (3), 2013 stats., s. 238.397 (4), 2013 stats., s. 238.398 (3), 2013 stats., or
19s. 238.3995 (4), 2013 stats., or s. 560.765 (3), 2009 stats., s. 560.797 (4), 2009 stats.,
20s. 560.798 (3), 2009 stats., or s. 560.7995 (4), 2009 stats., for tax benefits ceases
21business operations in the development zone during any of the taxable years that
22that zone exists, that person may not carry over to any taxable year following the
23year during which operations cease any unused credits from the taxable year during
24which operations cease or from previous taxable years.
SB21,2284
1Section 2284. 71.28 (1dx) (e) of the statutes is renumbered 71.28 (1dx) (e) 1.
2and amended to read:
SB21,936,73 71.28 (1dx) (e) 1. Subsection (4) (e) to (h), as it applies to the credit under sub.
4(4), applies to the credit under this subsection. Subsection (1dj) (c), as it applies to
5the credit under sub. (1dj), applies to the credit under this subsection.
Claimants
6shall include with their returns a copy of their certification for tax benefits and a copy
7of the department of commerce's verification of their expenses.
SB21,2285 8Section 2285. 71.28 (1dx) (e) 2. of the statutes is created to read:
SB21,936,179 71.28 (1dx) (e) 2. The credit under this subsection may not be claimed by
10partnerships, limited liability companies and tax-option corporations but the
11eligibility for, and the amount of, that credit shall be determined on the basis of their
12economic activity, not that of their shareholders, partners or members. The
13corporation, partnership or limited liability company shall compute the amount of
14credit that may be claimed by each of its shareholders, partners or members and
15shall provide that information to each of its shareholders, partners or members.
16That credit may be claimed by partners, members of limited liability companies and
17shareholders of tax-option corporations in proportion to their ownership interests.
SB21,2286 18Section 2286. 71.28 (1dy) (a) of the statutes is amended to read:
SB21,936,2219 71.28 (1dy) (a) Definition. In this subsection, "claimant" means a person who
20files a claim under this subsection and is certified under s. 235.301 (2) or s. 238.301
21(2), 2013 stats., or s. 560.701 (2), 2009 stats., and authorized to claim tax benefits
22under s. 235.303 or s. 238.303, 2013 stats., or s. 560.703, 2009 stats.
SB21,2287 23Section 2287. 71.28 (1dy) (b) of the statutes is amended to read:
SB21,937,424 71.28 (1dy) (b) Filing claims. Subject to the limitations under this subsection
25and ss. 235.301 to 235.306 or ss. 238.301 to 238.306 , 2013 stats., or s. ss. 560.701 to

1560.706, 2009 stats., for taxable years beginning after December 31, 2008, and before
2January 1, 2016,
a claimant may claim as a credit against the tax imposed under s.
371.23, up to the amount of the tax, the amount authorized for the claimant under s.
4235.303 or
s. 238.303, 2013 stats., or s. 560.703, 2009 stats.
SB21,2288 5Section 2288. 71.28 (1dy) (c) 1. of the statutes is amended to read:
SB21,937,106 71.28 (1dy) (c) 1. No credit may be allowed under this subsection unless the
7claimant includes with the claimant's return a copy of the claimant's certification
8under s. 235.301 (2) or s. 238.301 (2), 2013 stats., or s. 560.701 (2), 2009 stats., and
9a copy of the claimant's notice of eligibility to receive tax benefits under s. 235.303
10(3) or
s. 238.303 (3), 2013 stats., or s. 560.703 (3), 2009 stats.
SB21,2289 11Section 2289. 71.28 (1dy) (c) 2. of the statutes is amended to read:
SB21,937,2012 71.28 (1dy) (c) 2. 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 authorization to claim tax benefits
15under s. 235.303 or s. 238.303, 2013 stats., or s. 560.703, 2009 stats. A partnership,
16limited liability company, or tax-option corporation shall compute the amount of
17credit that each of its partners, members, or shareholders may claim and shall
18provide that information to each of them. Partners, members of limited liability
19companies, and shareholders of tax-option corporations may claim the credit in
20proportion to their ownership interests.
SB21,2290 21Section 2290. 71.28 (1dy) (d) 2. of the statutes is amended to read:
SB21,938,622 71.28 (1dy) (d) 2. If a claimant's certification is revoked under s. 235.305 or s.
23238.305, 2013 stats., or s. 560.705, 2009 stats., or if a claimant becomes ineligible for
24tax benefits under s. 235.302 or s. 238.302, 2013 stats., or s. 560.702, 2009 stats., the
25claimant may not claim credits under this subsection for the taxable year that

1includes the day on which the certification is revoked; the taxable year that includes
2the day on which the claimant becomes ineligible for tax benefits; or succeeding
3taxable years and the claimant may not carry over unused credits from previous
4years to offset the tax imposed under s. 71.23 for the taxable year that includes the
5day on which certification is revoked; the taxable year that includes the day on which
6the claimant becomes ineligible for tax benefits; or succeeding taxable years.
SB21,2291 7Section 2291. 71.28 (1dy) (d) 4. of the statutes is created to read:
SB21,938,108 71.28 (1dy) (d) 4. Credits claimed under this subsection for taxable years
9beginning after December 31, 2008, and before January 1, 2016, may be carried
10forward for taxable years beginning after December 31, 2015.
SB21,2292 11Section 2292. 71.28 (3g) (a) (intro.) of the statutes is amended to read:
SB21,938,1712 71.28 (3g) (a) (intro.) Subject to the limitations under this subsection and ss.
1373.03 (35m) and 235.23 and s. 238.23, 2013 stats., and s. 560.96, 2009 stats., a
14business that is certified under s. 235.23 (3) or s. 238.23 (3), 2013 stats., or s. 560.96
15(3), 2009 stats., may claim as a credit against the taxes imposed under s. 71.23 an
16amount equal to the sum of the following, as established under s. 235.23 (3) (c) or s.
17238.23 (3) (c), 2013 stats., or s. 560.96 (3) (c), 2009 stats.:
SB21,2293 18Section 2293. 71.28 (3g) (b) of the statutes is amended to read:
SB21,938,2119 71.28 (3g) (b) The department of revenue shall notify the department of
20commerce or the Wisconsin Economic Development Corporation
Forward Wisconsin
21Development Authority
of all claims under this subsection.
SB21,2294 22Section 2294. 71.28 (3g) (e) 2. of the statutes is amended to read:
SB21,939,223 71.28 (3g) (e) 2. The investments that relate to the amount described under par.
24(a) 2. for which a claimant makes a claim under this subsection must be retained for

1use in the technology zone for the period during which the claimant's business is
2certified under s. 235.23 (3) or s. 238.23 (3), 2013 stats., or s. 560.96 (3), 2009 stats.
SB21,2295 3Section 2295. 71.28 (3g) (f) 1. of the statutes is amended to read:
SB21,939,74 71.28 (3g) (f) 1. A copy of the verification that the claimant's business is
5certified under s. 235.23 (3) or s. 238.23 (3), 2013 stats., or s. 560.96 (3), 2009 stats.,
6and that the business has entered into an agreement under s. 235.23 (3) (d) or s.
7238.23 (3) (d), 2013 stats., or s. 560.96 (3) (d), 2009 stats.
SB21,2296 8Section 2296. 71.28 (3g) (f) 2. of the statutes is amended to read:
SB21,939,129 71.28 (3g) (f) 2. A statement from the department of commerce or the Wisconsin
10Economic Development Corporation or the Forward Wisconsin Development
11Authority
verifying the purchase price of the investment described under par. (a) 2.
12and verifying that the investment fulfills the requirement under par. (e) 2.
SB21,2297 13Section 2297. 71.28 (3q) (a) 1. of the statutes is amended to read:
SB21,939,1514 71.28 (3q) (a) 1. "Claimant" means a person certified to receive tax benefits
15under s. 235.16 (2) or s. 238.16 (2), 2013 stats., or s. 560.2055 (2), 2009 stats.
SB21,2298 16Section 2298. 71.28 (3q) (a) 2. of the statutes is amended to read:
SB21,939,2217 71.28 (3q) (a) 2. "Eligible employee" means, for taxable years beginning before
18January 1, 2011, an eligible employee under s. 560.2055 (1) (b), 2009 stats., who
19satisfies the wage requirements under s. 560.2055 (3) (a) or (b), 2009 stats., or, for
20taxable years beginning after December 31, 2010, an eligible employee under s.
21235.16 (1) (b) or
s. 238.16 (1) (b), 2013 stats., who satisfies the wage requirements
22under s. 235.16 (3) (a) or (b) or s. 238.16 (3) (a) or (b), 2013 stats.
SB21,2299 23Section 2299. 71.28 (3q) (b) of the statutes is amended to read:
SB21,940,324 71.28 (3q) (b) Filing claims. Subject to the limitations provided in this
25subsection and s. 235.16 or s. 238.16, 2013 stats., or s. 560.2055, 2009 stats., for

1taxable years beginning after December 31, 2009, and before January 1, 2016, a
2claimant may claim as a credit against the taxes imposed under s. 71.23 any of the
3following:
SB21,940,64 1. The amount of wages that the claimant paid to an eligible employee in the
5taxable year, not to exceed 10 percent of such wages, as determined under s. 235.16
6or
s. 238.16, 2013 stats., or s. 560.2055, 2009 stats.
SB21,940,107 2. The amount of the costs incurred by the claimant in the taxable year, as
8determined under s. 235.16 or s. 238.16, 2013 stats., or s. 560.2055, 2009 stats., to
9undertake the training activities described under s. 235.16 (3) (c) or s. 238.16 (3) (c),
102013 stats.,
or s. 560.2055 (3) (c), 2009 stats.
SB21,2300 11Section 2300. 71.28 (3q) (c) 2. of the statutes is amended to read:
SB21,940,1512 71.28 (3q) (c) 2. No credit may be allowed under this subsection unless the
13claimant includes with the claimant's return a copy of the claimant's certification for
14tax benefits under s. 235.16 (2) or s. 238.16 (2) , 2013 stats., or s. 560.2055 (2), 2009
15stats.
SB21,2301 16Section 2301. 71.28 (3q) (c) 3. of the statutes is amended to read:
SB21,940,2117 71.28 (3q) (c) 3. The maximum amount of credits that may be awarded under
18this subsection and ss. 71.07 (3q) and 71.47 (3q) for the period beginning on January
191, 2010, and ending on June 30, 2013, is $14,500,000, not including the amount of
20any credits reallocated under 235.15 (3) (d) or s. 238.15 (3) (d), 2013 stats., or s.
21560.205 (3) (d), 2009 stats.
SB21,2302 22Section 2302. 71.28 (3q) (d) 3. of the statutes is created to read:
SB21,940,2523 71.28 (3q) (d) 3. 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.
SB21,2303
1Section 2303. 71.28 (3w) (a) 2. of the statutes is amended to read:
SB21,941,42 71.28 (3w) (a) 2. "Claimant" means a person who is certified to claim tax
3benefits under s. 235.399 (5) or s. 238.399 (5), 2013 stats., or s. 560.799 (5), 2009
4stats., and who files a claim under this subsection.
SB21,2304 5Section 2304. 71.28 (3w) (a) 3. of the statutes is amended to read:
SB21,941,86 71.28 (3w) (a) 3. "Full-time employee" means a full-time employee, as defined
7in s. 235.399 (1) (am) or s. 238.399 (1) (am), 2013 stats., or s. 560.799 (1) (am), 2009
8stats.
SB21,2305 9Section 2305. 71.28 (3w) (a) 4. of the statutes is amended to read:
SB21,941,1110 71.28 (3w) (a) 4. "Enterprise zone" means a zone designated under s. 235.399
11or
s. 238.399, 2013 stats., or s. 560.799, 2009 stats.
SB21,2306 12Section 2306. 71.28 (3w) (a) 5d. of the statutes is amended to read:
SB21,941,1513 71.28 (3w) (a) 5d. "Tier I county or municipality" means a tier I county or
14municipality, as determined under s. 235.399 or s. 238.399, 2013 stats., or s. 560.799,
152009 stats.
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