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.
SB21,998,103 (c) Limitations. 1. Partnerships, limited liability companies, and tax-option
4corporations may not claim the credit under this subsection, but the eligibility for,
5and the amount of, the credit are based on their payment of amounts under par. (b).
6A partnership, limited liability company, or tax-option corporation shall compute
7the amount of credit that each of its partners, members, or shareholders may claim
8and shall provide that information to each of them. Partners, members of limited
9liability companies, and shareholders of tax-option corporations may claim the
10credit in proportion to their ownership interests.
SB21,998,1311 2. No credit may be allowed under this subsection unless the claimant includes
12with the claimant's return a copy of the claimant's certification for tax benefits under
13s. 235.308.
SB21,998,1514 (d) Administration. 1. Section 71.28 (4) (e), (g), and (h), as it applies to the
15credit under s. 71.28 (4), applies to the credit under this subsection.
SB21,998,2016 2. If the allowable amount of the claim under par. (b) exceeds the tax otherwise
17due under s. 71.43, the amount of the claim not used to offset the tax due shall be
18certified by the department of revenue to the department of administration for
19payment by check, share draft, or other draft drawn from the appropriation account
20under s. 20.835 (2) (bg).
SB21,2433 21Section 2433. 71.47 (4) (ad) 1. of the statutes is amended to read:
SB21,999,1122 71.47 (4) (ad) 1. Except as provided in subds. 2. and 3., any corporation may
23credit against taxes otherwise due under this chapter an amount equal to 5 percent
24of the amount obtained by subtracting from the corporation's qualified research
25expenses, as defined in section 41 of the Internal Revenue Code, except that

1"qualified research expenses" includes only expenses incurred by the claimant,
2incurred for research conducted in this state for the taxable year, except that a
3taxpayer may elect the alternative computation under section 41 (c) (4) of the
4Internal Revenue Code and that election applies until the department permits its
5revocation, except as provided in par. (af), and except that "qualified research
6expenses" does not include compensation used in computing the credit under subs.
7(1dj) and
sub. (1dx), the corporation's base amount, as defined in section 41 (c) of the
8Internal Revenue Code, except that gross receipts used in calculating the base
9amount means gross receipts from sales attributable to Wisconsin under s. 71.25 (9)
10(b) 1. and 2., (df) 1. and 2., (dh) 1., 2., and 3., (dj), and (dk). Section 41 (h) of the
11Internal Revenue Code does not apply to the credit under this paragraph.
SB21,2434 12Section 2434. 71.47 (4) (ad) 2. of the statutes is amended to read:
SB21,999,2513 71.47 (4) (ad) 2. For taxable years beginning after June 30, 2007, any
14corporation may credit against taxes otherwise due under this chapter an amount
15equal to 10 percent of the amount obtained by subtracting from the corporation's
16qualified research expenses, as defined in section 41 of the Internal Revenue Code,
17except that "qualified research expenses" includes only expenses incurred by the
18claimant for research related to designing internal combustion engines for vehicles,
19including expenses related to designing vehicles that are powered by such engines
20and improving production processes for such engines and vehicles, incurred for
21research conducted in this state for the taxable year, except that a taxpayer may elect
22the alternative computation under section 41 (c) (4) of the Internal Revenue Code
23and that election applies until the department permits its revocation, except as
24provided in par. (af), and except that "qualified research expenses" does not include
25compensation used in computing the credit under subs. (1dj) and sub. (1dx), the

1corporation's base amount, as defined in section 41 (c) of the Internal Revenue Code,
2except that gross receipts used in calculating the base amount means gross receipts
3from sales attributable to Wisconsin under s. 71.25 (9) (b) 1. and 2., (df) 1. and 2., (dh)
41., 2., and 3., (dj), and (dk). Section 41 (h) of the Internal Revenue Code does not apply
5to the credit under this paragraph.
SB21,2435 6Section 2435. 71.47 (4) (ad) 3. of the statutes is amended to read:
SB21,1000,257 71.47 (4) (ad) 3. For taxable years beginning after June 30, 2007, any
8corporation may credit against taxes otherwise due under this chapter an amount
9equal to 10 percent of the amount obtained by subtracting from the corporation's
10qualified research expenses, as defined in section 41 of the Internal Revenue Code,
11except that "qualified research expenses" includes only expenses incurred by the
12claimant for research related to the design and manufacturing of energy efficient
13lighting systems, building automation and control systems, or automotive batteries
14for use in hybrid-electric vehicles, that reduce the demand for natural gas or
15electricity or improve the efficiency of its use, incurred for research conducted in this
16state for the taxable year, except that a taxpayer may elect the alternative
17computation under section 41 (c) (4) of the Internal Revenue Code and that election
18applies until the department permits its revocation, except as provided in par. (af),
19and except that "qualified research expenses" does not include compensation used
20in computing the credit under subs. (1dj) and sub. (1dx), the corporation's base
21amount, as defined in section 41 (c) of the Internal Revenue Code, except that gross
22receipts used in calculating the base amount means gross receipts from sales
23attributable to Wisconsin under s. 71.25 (9) (b) 1. and 2., (df) 1. and 2., (dh) 1., 2., and
243., (dj), and (dk). Section 41 (h) of the Internal Revenue Code does not apply to the
25credit under this paragraph.
SB21,2436
1Section 2436. 71.47 (4) (am) of the statutes is amended to read:
SB21,1002,82 71.47 (4) (am) Development zone additional research credit. In addition to the
3credit under par. (ad), any corporation may credit against taxes otherwise due under
4this chapter an amount equal to 5 percent of the amount obtained by subtracting
5from the corporation's qualified research expenses, as defined in section 41 of the
6Internal Revenue Code, except that "qualified research expenses" include only
7expenses incurred by the claimant in a development zone under subch. III of ch. 235
8or
subch. II of ch. 238, 2013 stats., or subch. VI of ch. 560, 2009 stats., except that a
9taxpayer may elect the alternative computation under section 41 (c) (4) of the
10Internal Revenue Code and that election applies until the department permits its
11revocation and except that "qualified research expenses" do does not include
12compensation used in computing the credit under sub. (1dj) nor research expenses
13incurred before the claimant is certified for tax benefits under s. 235.365 (3) or s.
14238.365 (3), 2013 stats., or s. 560.765 (3), 2009 stats., or the corporation's base
15amount, as defined in section 41 (c) of the Internal Revenue Code, in a development
16zone, except that gross receipts used in calculating the base amount means gross
17receipts from sales attributable to Wisconsin under s. 71.25 (9) (b) 1. and 2., (df) 1.
18and 2., (dh) 1., 2., and 3., (dj), and (dk) and research expenses used in calculating the
19base amount include research expenses incurred before the claimant is certified for
20tax benefits under s. 235.365 (3) or s. 238.365 (3) , 2013 stats., or s. 560.765 (3), 2009
21stats., in a development zone, if the claimant submits with the claimant's return a
22copy of the claimant's certification for tax benefits under s. 235.365 (3) or s. 238.365
23(3), 2013 stats., or s. 560.765 (3), 2009 stats., and a statement from the department
24of commerce or the Wisconsin Economic Development Corporation or the Forward
25Wisconsin Development Authority
verifying the claimant's qualified research

1expenses for research conducted exclusively in a development zone. The rules under
2s. 73.03 (35) apply to the credit under this paragraph. The rules under sub. (1di) (f)
3and (g) as they apply to the credit under that subsection apply to claims under this
4paragraph.
Section 41 (h) of the Internal Revenue Code does not apply to the credit
5under this paragraph. No credit may be claimed under this paragraph for taxable
6years that begin on January 1, 1998, or thereafter. Credits under this paragraph for
7taxable years that begin before January 1, 1998, may be carried forward to taxable
8years that begin on January 1, 1998, or thereafter.
SB21,2437 9Section 2437. 71.47 (4m) (a) of the statutes is amended to read:
SB21,1002,1510 71.47 (4m) (a) Definition. In this subsection, "qualified research expenses"
11means qualified research expenses as defined in section 41 of the Internal Revenue
12Code, except that "qualified research expenses" includes only expenses incurred by
13the claimant for research conducted in this state for the taxable year and except that
14"qualified research expenses" do does not include compensation used in computing
15the credits credit under subs. (1dj) and sub. (1dx).
SB21,2438 16Section 2438. 71.47 (5b) (a) 2. of the statutes is amended to read:
SB21,1002,1817 71.47 (5b) (a) 2. "Fund manager" means an investment fund manager certified
18under s. 235.15 (2) or s. 238.15 (2), 2013 stats., or s. 560.205 (2), 2009 stats.
SB21,2439 19Section 2439. 71.47 (5b) (b) 1. of the statutes is amended to read:
SB21,1003,220 71.47 (5b) (b) 1. For taxable years beginning after December 31, 2004, subject
21to the limitations provided under this subsection and s. 235.15 or s. 238.15, 2013
22stats.,
or s. 560.205, 2009 stats., and except as provided in subd. 2., a claimant may
23claim as a credit against the tax imposed under s. 71.43, up to the amount of those
24taxes, 25 percent of the claimant's investment paid to a fund manager that the fund

1manager invests in a business certified under s. 235.15 (1) or s. 238.15 (1), 2013
2stats.,
or s. 560.205 (1), 2009 stats.
SB21,2440 3Section 2440. 71.47 (5b) (b) 2. of the statutes is amended to read:
SB21,1003,124 71.47 (5b) (b) 2. In the case of a partnership, limited liability company, or
5tax-option corporation, the computation of the 25 percent limitation under subd. 1.
6shall be determined at the entity level rather than the claimant level and may be
7allocated among the claimants who make investments in the manner set forth in the
8entity's organizational documents. The entity shall provide to the department of
9revenue and to the department of commerce or the Wisconsin Economic
10Development Corporation
Forward Wisconsin Development Authority the names
11and tax identification numbers of the claimants, the amounts of the credits allocated
12to the claimants, and the computation of the allocations.
SB21,2441 13Section 2441. 71.47 (5b) (d) 3. of the statutes is amended to read:
SB21,1003,1814 71.47 (5b) (d) 3. Except as provided under s. 238.15 235.15 (3) (d) (intro.), for
15investments made after December 31, 2007, if an investment for which a claimant
16claims a credit under par. (b) is held by the claimant for less than 3 years, the
17claimant shall pay to the department, in the manner prescribed by the department,
18the amount of the credit that the claimant received related to the investment.
SB21,2442 19Section 2442. 71.47 (5r) (a) 2. of the statutes is amended to read:
SB21,1003,2120 71.47 (5r) (a) 2. "Course of instruction" has the meaning given in s. 38.50 440.52
21(1) (c).
SB21,2443 22Section 2443. 71.47 (5r) (a) 6. b. of the statutes is amended to read:
SB21,1003,2423 71.47 (5r) (a) 6. b. A school approved authorized under s. 38.50 440.52, if the
24delivery of education occurs in this state.
SB21,2444 25Section 2444. 71.47 (6) (a) 3. of the statutes is amended to read:
SB21,1004,14
171.47 (6) (a) 3. For Except as provided in par. (k), for taxable years beginning
2after December 31, 2013, and before January 1, 2015, any person may claim as a
3credit against taxes otherwise due under s. 71.43, up to the amount of those taxes,
4an amount equal to 20 percent of the costs of qualified rehabilitation expenditures,
5as defined in section 47 (c) (2) of the Internal Revenue Code, for qualified
6rehabilitated buildings, as defined in section 47 (c) (1) of the Internal Revenue Code,
7on property located in this state, if the cost of the person's qualified rehabilitation
8expenditures is at least $50,000 and the rehabilitated property is placed in service
9after December 31, 2013, and before January 1, 2015, and regardless of whether the
10rehabilitated property is used for multiple or revenue-providing purposes. No credit
11may be claimed under this subdivision for property listed as a contributing building
12in the state register of historic places or in the national register of historic places and
13no credit may be claimed under this subdivision for nonhistoric, nonresidential
14property converted into housing if the property has been previously used for housing.
SB21,2445 15Section 2445. 71.47 (6) (c) (intro.) of the statutes is amended to read:
SB21,1004,2016 71.47 (6) (c) (intro.) No person may claim the credit under par. (a) 2m. unless
17the claimant includes with the claimant's return a copy of the claimant's certification
18under s. 238.17 235.17. For certification purposes under s. 238.17 235.17, the
19claimant shall provide to the Wisconsin Economic Development Corporation
20Forward Wisconsin Development Authority all of the following:
SB21,2446 21Section 2446. 71.47 (6) (i) of the statutes is created to read:
SB21,1005,222 71.47 (6) (i) 1. a. Except as provided in subd. 1. b., if the activity for which a
23person claims a credit under this subsection creates fewer full-time jobs than
24projected under s. 235.17 (3) (a), as reported to the department under s. 235.17 (4),
25the person who claimed the credit shall repay to the department any amount of the

1credit claimed, as determined by the department, in proportion to the number of
2full-time jobs created compared to the number of full-time jobs projected.
SB21,1005,43 b. For purposes of subd. 1. a., the person who initially sells or transfer a credit
4under par. (h) is responsible for repaying the credit.
SB21,1005,95 2. If a person who claims a credit under this subsection and a credit under
6section 47 of the Internal Revenue Code for the same qualified rehabilitation
7expenditures is required to repay the full amount of the credit claimed under section
847 of the Internal Revenue Code, the person shall repay to the department the
9amount of the credit claimed under this subsection.
SB21,2447 10Section 2447. 71.47 (6) (k) of the statutes is created to read:
SB21,1005,1411 71.47 (6) (k) A person who has incurred qualified rehabilitation expenditures
12under par. (a) 3. before January 1, 2015, may claim the credit under par. (a) 3. for
13taxable years beginning after December 31, 2014, even if the property is not placed
14in service until after December 31, 2014.
SB21,2448 15Section 2448. 71.49 (1) (eb) of the statutes is repealed.
SB21,2449 16Section 2449. 71.49 (1) (ec) of the statutes is repealed.
SB21,2450 17Section 2450. 71.49 (1) (eg) of the statutes is repealed.
SB21,2451 18Section 2451. 71.49 (1) (eh) of the statutes is repealed.
SB21,2452 19Section 2452. 71.49 (1) (ej) of the statutes is repealed.
SB21,2453 20Section 2453. 71.49 (1) (ek) of the statutes is repealed.
SB21,2454 21Section 2454. 71.49 (1) (f) of the statutes is amended to read:
SB21,1006,622 71.49 (1) (f) The total of farmland preservation credit under subch. IX,
23farmland tax relief credit under s. 71.47 (2m), dairy manufacturing facility
24investment credit under s. 71.47 (3p), jobs credit under s. 71.47 (3q), meat processing
25facility investment credit under s. 71.47 (3r), woody biomass harvesting and

1processing credit under s. 71.47 (3rm), food processing plant and food warehouse
2investment credit under s. 71.47 (3rn), enterprise zone jobs credit under s. 71.47
3(3w), business development credit under s. 71.47 (3y), film production services credit
4under s. 71.47 (5f), film production company investment credit under s. 71.47 (5h),
5beginning farmer and farm asset owner tax credit under s. 71.47 (8r), and estimated
6tax payments under s. 71.48.
SB21,2455 7Section 2455. 71.75 (9) of the statutes is amended to read:
SB21,1006,118 71.75 (9) All refunds, overpayments, or refundable credits under this chapter
9are subject to attachment under ss. 49.855, 71.93 and 71.935, and no taxpayer has
10any right to, or interest in, any refund, overpayment, or refundable credit under this
11chapter until setoff under ss. 49.855, 71.93, and 71.935 has been completed
.
SB21,2456 12Section 2456. 71.78 (4) (m) of the statutes is amended to read:
SB21,1006,1613 71.78 (4) (m) The chief executive officer of the Wisconsin Economic
14Development Corporation
Forward Wisconsin Development Authority and
15employees of the corporation authority to the extent necessary to administer the
16development zone program under subch. II III of ch. 238 235.
SB21,2457 17Section 2457. 71.80 (3) of the statutes is amended to read:
SB21,1007,818 71.80 (3) Crediting of overpayments on individual or separate returns. In
19the case of any overpayment, refundable credit, or refund on an individual or
20separate return, the department, within the applicable period of limitations, may
21credit the amount of overpayment, refundable credit, or refund, including any
22interest allowed, against any liability in respect to any tax collected by the
23department, a debt under s. 71.93 or 71.935 or a certification under s. 49.855 on the
24part of the person who made the overpayment or received the refundable credit or
25the refund and shall refund any balance to the person. No person has any right to,

1or interest in, any overpayment, refundable credit, or refund, including any interest
2allowed, under this chapter until setoff under ss. 49.855, 71.93, and 71.935 has been
3completed.
The department shall presume that the overpayment, refundable credit
4or refund is nonmarital property of the filer. Within 2 years after the crediting, the
5spouse or former spouse of the person filing the return may file a claim for a refund
6of amounts credited by the department if the spouse or former spouse shows by clear
7and convincing evidence that all or part of the state tax overpayment, refundable
8credit or refund was nonmarital property of the nonobligated spouse.
SB21,2458 9Section 2458. 71.80 (3m) (intro.) of the statutes is amended to read:
SB21,1007,1910 71.80 (3m) Crediting of overpayments on joint returns. (intro.) For married
11persons, unless within 20 days after the date of the notice under par. (c) the
12nonobligated spouse shows by clear and convincing evidence that the overpayment,
13refundable credit or refund is the nonmarital property of the nonobligated spouse,
14notwithstanding s. 766.55 (2) (d), the department may credit overpayments,
15refundable credits and refunds, including any interest allowed, resulting from joint
16returns under this chapter as follows, except that no person has any right to, or
17interest in, any overpayment, refundable credit, or refund, including any interest
18allowed, under this chapter until setoff under ss. 49.855, 71.93, and 71.935 has been
19completed
:
SB21,2459 20Section 2459. 71.91 (5) (c) of the statutes is renumbered 71.91 (5) (c) 1. and
21amended to read:
SB21,1008,522 71.91 (5) (c) 1. A like warrant may be issued to any agent of the department
23authorized to collect income or franchise taxes, and in the execution thereof of the
24warrant
and collection of said the taxes such the agent shall have the powers of a
25sheriff, but shall not be entitled to collect from the taxpayer any fee or charge for the

1execution of such the warrant in excess of actual expenses paid in the performance
2of his or her duty. When a warrant is issued to such the agent he or she may proceed
3upon the same
act as provided in subd. 2. or may execute the warrant in any county
4of the state designated in the warrant, in the same manner as provided in this
5subchapter with respect to sheriffs of such counties.
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