SB468,47,64 71.07 (3w) (b) 5. Multiply the amount determined under subd. 4. by the
5percentage determined by under s. 555.399 or s. 238.399 , 2013 stats., or s. 560.799,
62009 stats., not to exceed 7 percent.
SB468,132 7Section 132. 71.07 (3w) (bm) 1. of the statutes is amended to read:
SB468,47,188 71.07 (3w) (bm) 1. In addition to the credits under par. (b) and subds. 2., 3., and
94., and subject to the limitations provided in this subsection and s. 555.399 or s.
10238.399, 2013 stats., or s. 560.799, 2009 stats., a claimant may claim as a credit
11against the tax imposed under s. 71.02 or 71.08 an amount equal to a percentage, as
12determined under s. 555.399 or s. 238.399, 2013 stats., or s. 560.799, 2009 stats., not
13to exceed 100 percent, of the amount the claimant paid in the taxable year to upgrade
14or improve the job-related skills of any of the claimant's full-time employees, to train
15any of the claimant's full-time employees on the use of job-related new technologies,
16or to provide job-related training to any full-time employee whose employment with
17the claimant represents the employee's first full-time job. This subdivision does not
18apply to employees who do not work in an enterprise zone.
SB468,133 19Section 133. 71.07 (3w) (bm) 2. of the statutes is amended to read:
SB468,48,920 71.07 (3w) (bm) 2. In addition to the credits under par. (b) and subds. 1., 3., and
214., and subject to the limitations provided in this subsection and s. 555.399 or s.
22238.399, 2013 stats., or s. 560.799, 2009 stats., a claimant may claim as a credit
23against the tax imposed under s. 71.02 or 71.08 an amount equal to the percentage,
24as determined under s. 555.399 or s. 238.399, 2013 stats., or s. 560.799, 2009 stats.,
25not to exceed 7 percent, of the claimant's zone payroll paid in the taxable year to all

1of the claimant's full-time employees whose annual wages are greater than the
2amount determined by multiplying 2,080 by 150 percent of the federal minimum
3wage in a tier I county or municipality, not including the wages paid to the employees
4determined under par. (b) 1., or greater than $30,000 in a tier II county or
5municipality, not including the wages paid to the employees determined under par.
6(b) 1., and who the claimant employed in the enterprise zone in the taxable year, if
7the total number of such employees is equal to or greater than the total number of
8such employees in the base year. A claimant may claim a credit under this
9subdivision for no more than 5 consecutive taxable years.
SB468,134 10Section 134. 71.07 (3w) (bm) 3. of the statutes is amended to read:
SB468,48,1711 71.07 (3w) (bm) 3. In addition to the credits under par. (b) and subds. 1., 2., and
124., and subject to the limitations provided in this subsection and s. 555.399 or s.
13238.399, 2013 stats., or s. 560.799, 2009 stats., for taxable years beginning after
14December 31, 2008, a claimant may claim as a credit against the tax imposed under
15s. 71.02 or 71.08 up to 10 percent of the claimant's significant capital expenditures,
16as determined under s. 555.399 (5m) or s. 238.399 (5m), 2013 stats., or s. 560.799
17(5m), 2009 stats.
SB468,135 18Section 135. 71.07 (3w) (bm) 4. of the statutes is amended to read:
SB468,49,319 71.07 (3w) (bm) 4. In addition to the credits under par. (b) and subds. 1., 2., and
203., and subject to the limitations provided in this subsection and s. 555.399 or s.
21238.399, 2013 stats., or s. 560.799, 2009 stats., for taxable years beginning after
22December 31, 2009, a claimant may claim as a credit against the tax imposed under
23s. 71.02 or 71.08, up to 1 percent of the amount that the claimant paid in the taxable
24year to purchase tangible personal property, items, property, or goods under s. 77.52
25(1) (b), (c), or (d), or services from Wisconsin vendors, as determined under s. 555.399

1(5) (e) or
s. 238.399 (5) (e), 2013 stats., or s. 560.799 (5) (e), 2009 stats., except that
2the claimant may not claim the credit under this subdivision and subd. 3. for the
3same expenditures.
SB468,136 4Section 136. 71.07 (3w) (c) 3. of the statutes is amended to read:
SB468,49,85 71.07 (3w) (c) 3. No credit may be allowed under this subsection unless the
6claimant includes with the claimant's return a copy of the claimant's certification for
7tax benefits under s. 555.399 (5) or (5m) or s. 238.399 (5) or (5m), 2013 stats., or s.
8560.799 (5) or (5m), 2009 stats.
SB468,137 9Section 137. 71.07 (3w) (d) of the statutes is amended to read:
SB468,49,1410 71.07 (3w) (d) Administration. Section 71.28 (4) (g) and (h), as it applies to the
11credit under s. 71.28 (4), applies to the credit under this subsection. Claimants shall
12include with their returns a copy of their certification for tax benefits, and a copy of
13the verification of their expenses, from the department of commerce or the Wisconsin
14Economic Development Corporation or the department of economic opportunity.
SB468,138 15Section 138. 71.07 (3y) (a) 1. of the statutes, as created by 2015 Wisconsin Act
1655
, is amended to read:
SB468,49,1817 71.07 (3y) (a) 1. "Claimant" means a person certified to receive tax benefits
18under s. 238.308 555.308.
SB468,139 19Section 139. 71.07 (3y) (a) 2. of the statutes, as created by 2015 Wisconsin Act
2055
, is amended to read:
SB468,49,2221 71.07 (3y) (a) 2. "Eligible employee" has the meaning given in s. 238.308
22555.308 (1) (a).
SB468,140 23Section 140. 71.07 (3y) (b) (intro.) of the statutes, as created by 2015 Wisconsin
24Act 55
, is amended to read:
SB468,50,4
171.07 (3y) (b) Filing claims. (intro.) Subject to the limitations provided in this
2subsection and s. 238.308 555.308, for taxable years beginning after December 31,
32015, a claimant may claim as a credit against the tax imposed under ss. 71.02 and
471.08 all of the following:
SB468,141 5Section 141. 71.07 (3y) (b) 1. of the statutes, as created by 2015 Wisconsin Act
655
, is amended to read:
SB468,50,107 71.07 (3y) (b) 1. The amount of wages that the claimant paid to an eligible
8employee in the taxable year, not to exceed 10 percent of such wages, as determined
9by the Wisconsin Economic Development Corporation department of economic
10opportunity
under s. 238.308 555.308.
SB468,142 11Section 142. 71.07 (3y) (b) 2. of the statutes, as created by 2015 Wisconsin Act
1255
, is amended to read:
SB468,50,1713 71.07 (3y) (b) 2. In addition to any amount claimed for an eligible employee
14under subd. 1., the amount of wages that the claimant paid to the eligible employee
15in the taxable year, not to exceed 5 percent of such wages, if the eligible employee is
16employed in an economically distressed area, as determined by the Wisconsin
17Economic Development Corporation
department of economic opportunity.
SB468,143 18Section 143. 71.07 (3y) (b) 3. of the statutes, as created by 2015 Wisconsin Act
1955
, is amended to read:
SB468,50,2320 71.07 (3y) (b) 3. The amount of training costs that the claimant incurred under
21s. 238.308 555.308 (4) (a) 3., not to exceed 50 percent of such costs, as determined by
22the Wisconsin Economic Development Corporation department of economic
23opportunity
.
SB468,144 24Section 144. 71.07 (3y) (b) 4. of the statutes, as created by 2015 Wisconsin Act
2555
, is amended to read:
SB468,51,5
171.07 (3y) (b) 4. The amount of the personal property investment, not to exceed
23 percent of such investment, and the amount of the real property investment, not
3to exceed 5 percent of such investment, in a capital investment project that satisfies
4s. 238.308 555.308 (4) (a) 4., as determined by the Wisconsin Economic Development
5Corporation
department of economic opportunity.
SB468,145 6Section 145. 71.07 (3y) (b) 5. of the statutes, as created by 2015 Wisconsin Act
755
, is amended to read:
SB468,51,158 71.07 (3y) (b) 5. An amount, as determined by the Wisconsin Economic
9Development Corporation
department of economic opportunity under s. 238.308
10555.308 (4) (a) 5., equal to a percentage of the amount of wages that the claimant paid
11to an eligible employee in the taxable year if the position in which the eligible
12employee was employed was created or retained in connection with the claimant's
13location or retention of the claimant's corporate headquarters in Wisconsin and the
14job duties associated with the eligible employee's position involve the performance
15of corporate headquarters functions.
SB468,146 16Section 146. 71.07 (3y) (c) 2. of the statutes, as created by 2015 Wisconsin Act
1755
, is amended to read:
SB468,51,2018 71.07 (3y) (c) 2. No credit may be allowed under this subsection unless the
19claimant includes with the claimant's return a copy of the claimant's certification for
20tax benefits under s. 238.308 555.308.
SB468,147 21Section 147. 71.07 (5b) (a) 2. of the statutes is amended to read:
SB468,51,2322 71.07 (5b) (a) 2. "Fund manager" means an investment fund manager certified
23under s. 555.15 (2) or s. 238.15 (2), 2013 stats., or s. 560.205 (2), 2009 stats.
SB468,148 24Section 148. 71.07 (5b) (b) 1. of the statutes is amended to read:
SB468,52,7
171.07 (5b) (b) 1. For taxable years beginning after December 31, 2004, subject
2to the limitations provided under this subsection and s. 555.15 or s. 238.15, 2013
3stats.,
or s. 560.205, 2009 stats., and except as provided in subd. 2., a claimant may
4claim as a credit against the tax imposed under ss. 71.02 and 71.08, up to the amount
5of those taxes, 25 percent of the claimant's investment paid to a fund manager that
6the fund manager invests in a business certified under s. 555.15 (1) or s. 238.15 (1),
72013 stats.,
or s. 560.205 (1), 2009 stats.
SB468,149 8Section 149. 71.07 (5b) (b) 2. of the statutes is amended to read:
SB468,52,179 71.07 (5b) (b) 2. In the case of a partnership, limited liability company, or
10tax-option corporation, the computation of the 25 percent limitation under subd. 1.
11shall be determined at the entity level rather than the claimant level and may be
12allocated among the claimants who make investments in the manner set forth in the
13entity's organizational documents. The entity shall provide to the department of
14revenue and to the department of commerce or the Wisconsin Economic
15Development Corporation
department of economic opportunity the names and tax
16identification numbers of the claimants, the amounts of the credits allocated to the
17claimants, and the computation of the allocations.
SB468,150 18Section 150. 71.07 (5b) (d) 3. of the statutes is amended to read:
SB468,52,2319 71.07 (5b) (d) 3. Except as provided under s. 238.15 555.15 (3) (d) (intro.), for
20investments made after December 31, 2007, if an investment for which a claimant
21claims a credit under par. (b) is held by the claimant for less than 3 years, the
22claimant shall pay to the department, in the manner prescribed by the department,
23the amount of the credit that the claimant received related to the investment.
SB468,151 24Section 151. 71.07 (5d) (a) 1. (intro.) of the statutes is amended to read:
SB468,53,3
171.07 (5d) (a) 1. (intro.) "Bona fide angel investment" means a purchase of an
2equity interest, or any other expenditure, as determined by rule under s. 555.15 or
3s. 238.15, 2013 stats., or s. 560.205, 2009 stats., that is made by any of the following:
SB468,152 4Section 152. 71.07 (5d) (a) 2m. of the statutes is amended to read:
SB468,53,85 71.07 (5d) (a) 2m. "Person" means a partnership or limited liability company
6that is a nonoperating entity, as determined by the department of commerce or the
7Wisconsin Economic Development Corporation
department of economic opportunity,
8a natural person, or fiduciary.
SB468,153 9Section 153. 71.07 (5d) (a) 3. of the statutes is amended to read:
SB468,53,1110 71.07 (5d) (a) 3. "Qualified new business venture" means a business that is
11certified under s. 555.15 (1) or s. 238.15 (1), 2013 stats., or s. 560.205 (1), 2009 stats.
SB468,154 12Section 154. 71.07 (5d) (b) (intro.) of the statutes is amended to read:
SB468,53,1613 71.07 (5d) (b) Filing claims. (intro.) Subject to the limitations provided in this
14subsection and in s. 555.15 or s. 238.15, 2013 stats., or s. 560.205, 2009 stats., a
15claimant may claim as a credit against the tax imposed under s. 71.02 or 71.08, up
16to the amount of those taxes, the following:
SB468,155 17Section 155. 71.07 (5d) (b) 1. of the statutes is amended to read:
SB468,53,2318 71.07 (5d) (b) 1. For taxable years beginning before January 1, 2008, in each
19taxable year for 2 consecutive years, beginning with the taxable year as certified by
20the department of commerce or, the Wisconsin Economic Development Corporation,
21or the department of economic opportunity
, an amount equal to 12.5 percent of the
22claimant's bona fide angel investment made directly in a qualified new business
23venture.
SB468,156 24Section 156. 71.07 (5d) (b) 2. of the statutes is amended to read:
SB468,54,5
171.07 (5d) (b) 2. For taxable years beginning after December 31, 2007, for the
2taxable year certified by the department of commerce or , the Wisconsin Economic
3Development Corporation, or the department of economic opportunity, an amount
4equal to 25 percent of the claimant's bona fide angel investment made directly in a
5qualified new business venture.
SB468,157 6Section 157. 71.07 (5d) (c) 2. of the statutes is amended to read:
SB468,54,117 71.07 (5d) (c) 2. For taxable years beginning before January 1, 2008, the
8maximum amount of a claimant's investment that may be used as the basis for a
9credit under this subsection is $2,000,000 for each investment made directly in a
10business certified under s. 555.15 (1) or s. 238.15 (1), 2013 stats., or s. 560.205 (1),
112009 stats.
SB468,158 12Section 158. 71.07 (5d) (d) 1. of the statutes is amended to read:
SB468,54,1713 71.07 (5d) (d) 1. Except as provided under s. 238.15 555.15 (3) (d) (intro.), for
14investments made after December 31, 2007, if an investment for which a claimant
15claims a credit under par. (b) is held by the claimant for less than 3 years, the
16claimant shall pay to the department, in the manner prescribed by the department,
17the amount of the credit that the claimant received related to the investment.
SB468,159 18Section 159. 71.07 (9m) (c) (intro.) of the statutes is amended to read:
SB468,54,2319 71.07 (9m) (c) (intro.) No person may claim the credit under par. (a) 2m. unless
20the claimant includes with the claimant's return a copy of the claimant's certification
21under s. 238.17 555.17. For certification purposes under s. 238.17 555.17, the
22claimant shall provide to the Wisconsin Economic Development Corporation
23department of economic opportunity all of the following:
SB468,160 24Section 160. 71.26 (1) (be) of the statutes is amended to read:
SB468,55,4
171.26 (1) (be) Certain authorities. Income of the University of Wisconsin
2Hospitals and Clinics Authority, of the Fox River Navigational System Authority, of
3the Wisconsin Economic Development Corporation,
and of the Wisconsin Aerospace
4Authority.
SB468,161 5Section 161. 71.28 (1dm) (a) 1. of the statutes is amended to read:
SB468,55,106 71.28 (1dm) (a) 1. "Certified" means entitled under s. 555.395 (3) (a) 4. or s.
7238.395 (3) (a) 4., 2013 stats., or s. 560.795 (3) (a) 4., 2009 stats., to claim tax benefits
8or certified under s. 555.395 (5), 555.398 (3), or 555.3995 (4) or s. 238.395 (5), 2013
9stats., s.
238.398 (3), 2013 stats., or s. 238.3995 (4), 2013 stats., or s. 560.795 (5), 2009
10stats., s. 560.798 (3), 2009 stats., or s. 560.7995 (4), 2009 stats.
SB468,162 11Section 162. 71.28 (1dm) (a) 3. of the statutes is amended to read:
SB468,55,1612 71.28 (1dm) (a) 3. "Development zone" means a development opportunity zone
13under s. 555.395 (1) (e) and (f) or 555.398 or s. 238.395 (1) (e) and (f), 2013 stats., or
14s. 238.398, 2013 stats., or s. 560.795 (1) (e) and (f), 2009 stats., or s. 560.798, 2009
15stats., or an airport development zone under s. 555.3995 or s. 238.3995, 2013 stats.,
16or s. 560.7995, 2009 stats.
SB468,163 17Section 163. 71.28 (1dm) (a) 4. of the statutes is amended to read:
SB468,56,218 71.28 (1dm) (a) 4. "Previously owned property" means real property that the
19claimant or a related person owned during the 2 years prior to the department of
20commerce or the Wisconsin Economic Development Corporation or the department
21of economic opportunity
designating the place where the property is located as a
22development zone and for which the claimant may not deduct a loss from the sale of
23the property to, or an exchange of the property with, the related person under section
24267 of the Internal Revenue Code, except that section 267 (b) of the Internal Revenue
25Code is modified so that if the claimant owns any part of the property, rather than

150% ownership, the claimant is subject to section 267 (a) (1) of the Internal Revenue
2Code for purposes of this subsection.
SB468,164 3Section 164. 71.28 (1dm) (f) 1. of the statutes is amended to read:
SB468,56,84 71.28 (1dm) (f) 1. A copy of the verification that the claimant may claim tax
5benefits under s. 555.395 (3) (a) 4. or s. 238.395 (3) (a) 4., 2013 stats., or s. 560.795
6(3) (a) 4., 2009 stats., or is certified under s. 555.395 (5), 555.398 (3), or 555.3995 (4)
7or
s. 238.395 (5), 2013 stats., s. 238.398 (3) , 2013 stats., or s. 238.3995 (4), 2013 stats.,
8or s. 560.795 (5), 2009 stats., s. 560.798 (3), 2009 stats., or s. 560.7995 (4), 2009 stats.
SB468,165 9Section 165. 71.28 (1dm) (f) 2. of the statutes is amended to read:
SB468,56,1310 71.28 (1dm) (f) 2. A statement from the department of commerce or the
11Wisconsin Economic Development Corporation or the department of economic
12opportunity
verifying the purchase price of the investment and verifying that the
13investment fulfills the requirements under par. (b).
SB468,166 14Section 166. 71.28 (1dm) (i) of the statutes is amended to read:
SB468,57,415 71.28 (1dm) (i) Partnerships, limited liability companies, and tax-option
16corporations may not claim the credit under this subsection, but the eligibility for,
17and the amount of, that credit shall be determined on the basis of their economic
18activity, not that of their shareholders, partners, or members. The corporation,
19partnership, or limited liability company shall compute the amount of credit that
20may be claimed by each of its shareholders, partners, or members and provide that
21information to its shareholders, partners, or members. Partners, members of limited
22liability companies, and shareholders of tax-option corporations may claim the
23credit based on the partnership's, company's, or corporation's activities in proportion
24to their ownership interest and may offset it against the tax attributable to their
25income from the partnership's, company's, or corporation's business operations in the

1development zone; except that partners, members, and shareholders in a
2development zone under s. 555.395 (1) (e) or s. 238.395 (1) (e), 2013 stats., or s.
3560.795 (1) (e), 2009 stats., may offset the credit against the amount of the tax
4attributable to their income.
SB468,167 5Section 167. 71.28 (1dm) (j) of the statutes is amended to read:
SB468,57,186 71.28 (1dm) (j) If a person who is entitled under s. 555.395 (3) (a) 4. or s. 238.395
7(3) (a) 4., 2013 stats., or s. 560.795 (3) (a) 4., 2009 stats., to claim tax benefits becomes
8ineligible for such tax benefits, or if a person's certification under s. 555.395 (5),
9555.398 (3), or 555.3995 (4) or
s. 238.395 (5), 2013 stats., s. 238.398 (3), 2013 stats.,
10or s. 238.3995 (4), 2013 stats., or s. 560.795 (5), 2009 stats., s. 560.798 (3), 2009 stats.,
11or s. 560.7995 (4), 2009 stats., is revoked, that person may claim no credits under this
12subsection for the taxable year that includes the day on which the person becomes
13ineligible for tax benefits, the taxable year that includes the day on which the
14certification is revoked, or succeeding taxable years, and that person may carry over
15no unused credits from previous years to offset tax under this chapter for the taxable
16year that includes the day on which the person becomes ineligible for tax benefits,
17the taxable year that includes the day on which the certification is revoked, or
18succeeding taxable years.
SB468,168 19Section 168. 71.28 (1dm) (k) of the statutes is amended to read:
SB468,58,320 71.28 (1dm) (k) If a person who is entitled under s. 555.395 (3) (a) 4. or s.
21238.395 (3) (a) 4., 2013 stats., or s. 560.795 (3) (a) 4., 2009 stats., to claim tax benefits
22or certified under s. 555.395 (5), 555.398 (3), or 555.3995 (4) or s. 238.395 (5), 2013
23stats., s.
238.398 (3), 2013 stats., or s. 238.3995 (4), 2013 stats., or s. 560.795 (5), 2009
24stats., s. 560.798 (3), 2009 stats., or s. 560.7995 (4), 2009 stats., ceases business
25operations in the development zone during any of the taxable years that that zone

1exists, that person may not carry over to any taxable year following the year during
2which operations cease any unused credits from the taxable year during which
3operations cease or from previous taxable years.
SB468,169 4Section 169. 71.28 (1dx) (a) 2. of the statutes is amended to read:
SB468,58,115 71.28 (1dx) (a) 2. "Development zone" means a development zone under s.
6555.30 or
s. 238.30, 2013 stats., or s. 560.70, 2009 stats., a development opportunity
7zone under s. 555.395 or s. 238.395, 2013 stats., or s. 560.795, 2009 stats., an
8enterprise development zone under s. 555.397 or s. 238.397, 2013 stats., or s.
9560.797, 2009 stats., an agricultural development zone under s. 555.398 or s.
10238.398, 2013 stats., or s. 560.798, 2009 stats., or an airport development zone under
11s. 555.3995 or s. 238.3995, 2013 stats., or s. 560.7995, 2009 stats.
SB468,170 12Section 170. 71.28 (1dx) (a) 4. of the statutes is amended to read:
SB468,58,1413 71.28 (1dx) (a) 4. "Full-time job" has the meaning given in s. 238.30 555.30
14(2m).
SB468,171 15Section 171. 71.28 (1dx) (b) (intro.) of the statutes is amended to read:
SB468,58,2416 71.28 (1dx) (b) Credit. (intro.) Except as provided in pars. (be) and (bg) and
17in s. 73.03 (35), and subject to s. 555.385 or s. 238.385, 2013 stats., or s. 560.785, 2009
18stats., for any taxable year for which the person is entitled under s. 555.395 (3) or s.
19238.395 (3), 2013 stats., or s. 560.795 (3), 2009 stats., to claim tax benefits or certified
20under s. 555.365 (3), 555.397 (4), 555.398 (3), or 555.3995 (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:
SB468,172 25Section 172. 71.28 (1dx) (b) 2. of the statutes is amended to read:
SB468,59,5
171.28 (1dx) (b) 2. The amount determined by multiplying the amount
2determined under s. 555.385 (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.
SB468,173 6Section 173. 71.28 (1dx) (b) 3. of the statutes is amended to read:
SB468,59,117 71.28 (1dx) (b) 3. The amount determined by multiplying the amount
8determined under s. 555.385 (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.
SB468,174 12Section 174. 71.28 (1dx) (b) 4. of the statutes, as affected by 2015 Wisconsin
13Act 55
, is amended to read:
SB468,59,2014 71.28 (1dx) (b) 4. The amount determined by multiplying the amount
15determined under s. 555.385 (1) (bm) or s. 238.385 (1) (bm), 2013 stats., or s. 560.785
16(1) (bm), 2009 stats., by the number of full-time jobs retained, as provided in the
17rules
under s. 555.385 or s. 238.385, 2013 stats., or s. 560.785, 2009 stats., in an
18enterprise development zone under s. 555.397 or s. 238.397, 2013 stats., or s.
19560.797, 2009 stats., and for which significant capital investment was made and by
20then subtracting the subsidies paid under s. 49.147 (3) (a) for those jobs.
SB468,175 21Section 175. 71.28 (1dx) (b) 5. of the statutes, as affected by 2015 Wisconsin
22Act 55
, is amended to read:
SB468,60,323 71.28 (1dx) (b) 5. The amount determined by multiplying the amount
24determined under s. 555.385 (1) (c) or s. 238.385 (1) (c), 2013 stats., or s. 560.785 (1)
25(c), 2009 stats., by the number of full-time jobs retained, as provided in the rules

1under s. 555.385 or s. 238.385, 2013 stats., or s. 560.785, 2009 stats., in a
2development zone and not filled by a member of a targeted group and by then
3subtracting the subsidies paid under s. 49.147 (3) (a) for those jobs.
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