71.47(5i)
(5i)
Electronic medical records credit. 71.47(5i)(a)
(a)
Definitions. In this subsection, “claimant" means a person who files a claim under this subsection.
71.47(5i)(b)
(b)
Filing claims. Subject to the limitations provided in this subsection, for taxable years beginning after December 31, 2011, and before January 1, 2014, a claimant may claim as a credit against the taxes imposed under s.
71.43, up to the amount of those taxes, an amount equal to 50 percent of the amount the claimant paid in the taxable year for information technology hardware or software that is used to maintain medical records in electronic form, if the claimant is a health care provider, as defined in s.
146.81 (1) (a) to
(p).
71.47(5i)(c)2.
2. Partnerships, limited liability companies, and tax-option corporations may not claim the credit under this subsection, but the eligibility for, and the amount of, the credit are based on their payment of amounts under par.
(b). A partnership, limited liability company, or tax-option corporation shall compute the amount of credit that each of its partners, members, or shareholders may claim and shall provide that information to each of them. Partners, members of limited liability companies, and shareholders of tax-option corporations may claim the credit in proportion to their ownership interests.
71.47(5i)(c)3.
3. No credit may be claimed under this subsection based on an amount paid under par.
(b) after December 31, 2013.
71.47(5j)
(5j)
Ethanol and biodiesel fuel pump credit. 71.47(5j)(a)2.
2. “Claimant" means a person who files a claim under this subsection.
71.47(5j)(a)2d.
2d. “Diesel replacement renewable fuel" includes biodiesel and any other fuel derived from a renewable resource that meets all of the applicable requirements of ASTM International for that fuel and that the department of safety and professional services designates by rule as a diesel replacement renewable fuel.
71.47(5j)(a)2m.
2m. “Gasoline replacement renewable fuel" includes ethanol and any other fuel derived from a renewable resource that meets all of the applicable requirements of ASTM International for that fuel and that the department of safety and professional services designates by rule as a gasoline replacement renewable fuel.
71.47(5j)(b)
(b)
Filing claims. Subject to the limitations provided in this subsection, for taxable years beginning after December 31, 2007, and before January 1, 2014, a claimant may claim as a credit against the taxes imposed under s.
71.43, up to the amount of the taxes, an amount that is equal to 25 percent of the amount that the claimant paid in the taxable year to install or retrofit pumps located in this state that dispense motor vehicle fuel marketed as gasoline and 85 percent ethanol or a higher percentage of ethanol or motor vehicle fuel marketed as diesel fuel and 20 percent biodiesel fuel or that mix fuels from separate storage tanks and allow the end user to choose the percentage of gasoline replacement renewable fuel or diesel replacement renewable fuel in the motor vehicle fuel dispensed.
71.47(5j)(c)1.1. The maximum amount of the credit that a claimant may claim under this subsection in a taxable year is an amount that is equal to $5,000 for each service station for which the claimant has installed or retrofitted pumps as described under par.
(b).
71.47(5j)(c)2.
2. Partnerships, limited liability companies, and tax-option corporations may not claim the credit under this subsection, but the eligibility for, and the amount of, the credit are based on their payment of amounts under par.
(b). A partnership, limited liability company, or tax-option corporation shall compute the amount of credit that each of its partners, members, or shareholders may claim and shall provide that information to each of them. Partners, members of limited liability companies, and shareholders of tax-option corporations may claim the credit in proportion to their ownership interests.
71.47(5j)(c)3.
3. The department of safety and professional services shall establish standards to adequately prevent, in the distribution of conventional fuel to an end user, the inadvertent distribution of fuel containing a higher percentage of renewable fuel than the maximum percentage established by the federal environmental protection agency for use in conventionally-fueled engines.
71.47(5j)(d)2.
2. No credit may be claimed under this subsection for taxable years beginning after December 31, 2013. Credits under this subsection for taxable years that begin before January 1, 2014, may be carried forward to taxable years that begin after December 31, 2013.
71.47(5k)
(5k)
Community rehabilitation program credit. 71.47(5k)(a)1.
1. “Claimant" means a person who files a claim under this subsection.
71.47(5k)(a)2.
2. “Community rehabilitation program" means a nonprofit entity, county, municipality, or state or federal agency that directly provides, or facilitates the provision of, vocational rehabilitation services to individuals who have disabilities to maximize the employment opportunities, including career advancement, of such individuals.
71.47(5k)(a)3.
3. “Vocational rehabilitation services" include education, training, employment, counseling, therapy, placement, and case management.
71.47(5k)(a)4.
4. “Work" includes production, packaging, assembly, food service, custodial service, clerical service, and other commercial activities that improve employment opportunities for individuals who have disabilities.
71.47(5k)(b)
(b)
Filing claims. Subject to the limitations provided in this subsection, for taxable years beginning after July 1, 2011, a claimant may claim as a credit against the tax imposed under s.
71.43, up to the amount of those taxes, an amount equal to 5 percent of the amount the claimant paid in the taxable year to a community rehabilitation program to perform work for the claimant's business, pursuant to a contract.
71.47(5k)(c)1.1. The maximum amount of the credit that any claimant may claim under this subsection in a taxable year is $25,000 for each community rehabilitation program for which the claimant enters into a contract to have the community rehabilitation program perform work for the claimant's business.
71.47(5k)(c)2.
2. No credit may be claimed under this subsection unless the claimant submits with the claimant's return a form, as prescribed by the department of revenue, that verifies that the claimant has entered into a contract with a community rehabilitation program and that the program has received payment from the claimant for work provided by the program, consistent with par.
(b).
71.47(5k)(c)3.
3. Partnerships, limited liability companies, and tax-option corporations may not claim the credit under this subsection, but the eligibility for, and the amount of, the credit are based on their payment of amounts under par.
(b). A partnership, limited liability company, or tax-option corporation shall compute the amount of credit that each of its partners, members, or shareholders may claim and shall provide that information to each of them. Partners, members of limited liability companies, and shareholders of tax-option corporations may claim the credit in proportion to their ownership interests.
71.47(5r)
(5r)
Postsecondary education credit. 71.47(5r)(a)1.
1. “Claimant" means a corporation that files a claim under this subsection.
71.47(5r)(a)4.
4. “Managing employee" means an individual who wholly or partially exercises operational or managerial control over, or who directly or indirectly conducts, the operation of the claimant's business.
71.47(5r)(a)5.
5. “Paid or incurred" includes any amount paid by the claimant to reimburse an individual for the tuition that the individual paid or incurred.
71.47(5r)(a)6.
6. “Qualified postsecondary institution" means all of the following:
71.47(5r)(a)6.a.
a. A University of Wisconsin System institution, a technical college system institution, or a regionally accredited 4-year nonprofit college or university having its regional headquarters and principal place of business in this state.
71.47(5r)(b)
(b)
Filing claims. Subject to the limitations provided in this subsection, a claimant may claim as a credit against the tax imposed under s.
71.43 an amount equal to the following:
71.47(5r)(b)1.
1. Twenty-five percent of the tuition that the claimant paid or incurred for an individual to participate in an education program of a qualified postsecondary institution, if the individual was enrolled in a course of instruction and eligible for a grant from the Federal Pell Grant Program.
71.47(5r)(b)2.
2. Thirty percent of the tuition that the claimant paid or incurred for an individual to participate in an education program of a qualified postsecondary institution, if the individual was enrolled in a course of instruction that relates to a projected worker shortage in this state, as determined by the local workforce development boards established under
29 USC 2832, and if the individual was eligible for a grant from the Federal Pell Grant Program.
71.47(5r)(c)1.1. No credit may be allowed under par.
(b) unless the claimant certifies to the department of revenue that the claimant will not be reimbursed for any amount of tuition for which the claimant claims a credit under par.
(b).
71.47(5r)(c)2.
2. A claimant may not claim the credit under par.
(b) for any tuition amounts that the individual described under par.
(b) excluded under section
127 of the Internal Revenue Code.
71.47(5r)(c)3.
3. A claimant may not claim the credit under par.
(b) for any tuition amounts that the claimant paid or incurred for a family member of a managing employee unless all of the following apply:
71.47(5r)(c)3.a.
a. The family member was employed an average of at least 20 hours per week as an employee of the claimant, or the claimant's business, during the one-year period prior to commencing participation in the education program in connection with which the claimant claims a credit under par.
(b).
71.47(5r)(c)3.b.
b. The family member is enrolled in a course of instruction that is substantially related to the claimant's business.
71.47(5r)(c)3m.
3m. A claimant may not claim the credit under par.
(b) for any tuition amounts that the claimant paid or incurred for an individual who is not a resident of this state.
71.47(5r)(c)4.
4. The claimant shall claim the credit for the taxable year in which the individual graduates from a course of instruction in an amount equal to the total amount the claimant paid or incurred under par.
(b) for all taxable years in which the claimant paid or incurred such amounts related to that individual.
71.47(5r)(c)5.
5. Partnerships, limited liability companies, and tax-option corporations may not claim the credit under this subsection, but the eligibility for, and the amount of, the credit are based on their payment of tuition under par.
(b). A partnership, limited liability company, or tax-option corporation shall compute the amount of credit that each of its partners, members, or shareholders may claim and shall provide that information to each of them. Partners, members of limited liability companies, and shareholders of tax-option corporations may claim the credit in proportion to their ownership interest.
71.47(5r)(d)2.
2. No credit may be claimed under this subsection for taxable years beginning after December 31, 2013. Credits under this subsection for taxable years that begin before January 1, 2014, may be carried forward to taxable years that begin after December 31, 2013.
71.47(5rm)(a)2.
2. “Claimant" means a person who files a claim under this subsection, who is an industrial customer of a municipal water utility that is located in a federal renewal community zone in this state, and whose average annual water consumption from that utility for a 24-month period exceeds 1,000,000 Ccf.
71.47(5rm)(b)
(b)
Filing claims. Subject to the limitations provided in this subsection, for taxable years beginning after December 31, 2009, and before January 1, 2014, a claimant may claim as a credit against the tax imposed under s.
71.43, up to the amount of the tax, the amount determined as follows, except that the maximum amount that a claimant may claim in a taxable year under this subsection is $300,000:
71.47(5rm)(b)1.
1. Subtract the claimant's 2009 water usage costs from the claimant's water usage costs for the taxable year.
71.47(5rm)(b)2.
2. If the amount determined under subd.
1. is a positive number, multiply that amount by 0.50.
71.47(5rm)(c)
(c)
Limitations. Partnerships, limited liability companies, and tax-option corporations may not claim the credit under this subsection, but the eligibility for, and the amount of, the credit are based on their payment of amounts under par.
(b). A partnership, limited liability company, or tax-option corporation shall compute the amount of credit that each of its partners, members, or shareholders may claim and shall provide that information to each of them. Partners, members of limited liability companies, and shareholders of tax-option corporations may claim the credit in proportion to their ownership interests.
71.47(5rm)(d)2.
2. No credit may be claimed under this subsection for taxable years beginning after December 31, 2013. Credits under this subsection for taxable years that begin before January 1, 2014, may be carried forward to taxable years that begin after December 31, 2013.
71.47(6)
(6)
Supplement to federal historic rehabilitation credit. 71.47(6)(a)1m.1m. For taxable years beginning before January 1, 2014, any person may credit against taxes otherwise due under this chapter, up to the amount of those taxes, an amount equal to 5 percent, for taxable years beginning before January 1, 2013, or 10 percent, for taxable years beginning after December 31, 2012, and before January 1, 2014, of the costs of qualified rehabilitation expenditures, as defined in section
47 (c) (2) of the Internal Revenue Code, for certified historic structures on property located in this state if the physical work of construction or destruction in preparation for construction begins after December 31, 1988, and the rehabilitated property is placed in service after June 30, 1989, and before January 1, 2014.
71.47(6)(a)2m.
2m. For taxable years beginning after December 31, 2013, any person may claim as a credit against taxes otherwise due under s.
71.43, up to the amount of those taxes, an amount equal to 20 percent of the costs of qualified rehabilitation expenditures, as defined in section
47 (c) (2) of the Internal Revenue Code, for certified historic structures on property located in this state, if the cost of the person's qualified rehabilitation expenditures is at least $50,000 and the rehabilitated property is placed in service after December 31, 2013.
71.47(6)(a)3.
3. For taxable years beginning after December 31, 2013, any person may claim as a credit against taxes otherwise due under s.
71.43, up to the amount of those taxes, an amount equal to 20 percent of the costs of qualified rehabilitation expenditures, as defined in section
47 (c) (2) of the Internal Revenue Code, for qualified rehabilitated buildings, as defined in section
47 (c) (1) of the Internal Revenue Code, on property located in this state, if the cost of the person's qualified rehabilitation expenditures is at least $50,000 and the rehabilitated property is placed in service after December 31, 2013, and regardless of whether the rehabilitated property is used for multiple or revenue-providing purposes. No credit may be claimed under this subdivision for property listed as a contributing building in the state register of historic places or in the national register of historic places and no credit may be claimed under this subdivision for nonhistoric, nonresidential property converted into housing if the property has been previously used for housing.
71.47(6)(c)
(c) No person may claim the credit under par.
(a) 2m. unless the claimant includes with the claimant's return a copy of the claimant's certification under s.
238.17. For certification purposes under s.
238.17, the claimant shall provide to the Wisconsin Economic Development Corporation all of the following:
71.47(6)(c)1.
1. Evidence that the rehabilitation was recommended by the state historic preservation officer for approval by the secretary of the interior under
36 CFR 67.6 before the physical work of construction, or destruction in preparation for construction, began and that the rehabilitation was approved by the state historic preservation officer.
71.47(6)(c)2.
2. Evidence that the taxpayer obtained written certification from the state historic preservation officer that:
71.47(6)(c)2.a.
a. The property is listed on the national register of historic places in Wisconsin or the state register of historic places, or is determined by the state historical society to be eligible for listing on the national register of historic places in Wisconsin or the state register of historic places, or is located in a historic district that is listed in the national register of historic places in Wisconsin or the state register of historic places and is certified by the state historic preservation officer as being of historic significance to the district, or is an outbuilding of an otherwise eligible property certified by the state historic preservation officer as contributing to the historic significance of the property.
71.47(6)(c)2.b.
b. The proposed preservation or rehabilitation plan complies with standards promulgated under s.
44.02 (24) and the completed preservation or rehabilitation substantially complies with the proposed plan.
71.47(6)(c)2.c.
c. The costs are not incurred to acquire any building or interest in a building or to enlarge an existing building.
71.47(6)(c)2.d.
d. The costs were not incurred before the state historical society approved the proposed preservation or rehabilitation plan.
71.47(6)(cm)
(cm) Any credit claimed under this subsection for Wisconsin purposes shall be claimed at the same time as for federal purposes.
71.47(6)(cn)
(cn) For taxable years beginning after December 31, 2014, the Wisconsin Economic Development Corporation shall certify a person to claim a credit under par.
(a) 3. if all of the following apply:
71.47(6)(cn)1.
1. The corporation previously certified the person to claim a credit under par.
(a) 3. for any taxable year beginning before January 1, 2015.
71.47(6)(cn)2.
2. The proposed project for which the person wishes to claim a credit under this paragraph for any taxable year beginning after December 31, 2014, is located in the city of Green Bay.
71.47(6)(cn)3.
3. The proposed project described under subd.
2. is located on the same parcel as the project for which the person received certification under subd.
1. or on a parcel that is contiguous to the project for which the person received certification under subd.
1. 71.47(6)(cn)4.
4. The corporation determines that the person is eligible to claim the credit under section
47 of the Internal Revenue Code for the qualified rehabilitation expenses incurred for the project for which the person received certification under subd.
1.
