AB75-SSA1,786,1615 4. The maximum amount of all credits that a claimant may claim under this
16subsection for each accredited production is $10,000,000.
AB75-SSA1,786,2117 5. The maximum amount of the credits that may be claimed under this
18subsection and sub. (5h) and ss. 71.28 (5f) and (5h) and 71.47 (5f) and (5h) in fiscal
19year 2009-10 is $1,500,000. The maximum amount of the credits that may be
20claimed under this subsection and sub. (5h) and ss. 71.28 (5f) and (5h) and 71.47 (5f)
21and (5h) in fiscal year 2010-11 is $1,500,000.
AB75-SSA1,787,322 6. No credit may be allowed under this subsection unless the claimant files an
23application with the department of commerce, at the time and in the manner
24prescribed by the department of commerce, and the department of commerce
25approves the application. The claimant shall submit a fee with the application in an

1amount equal to 2 percent of the claimant's budgeted production expenditures or to
2$5,000, whichever is less. The claimant shall submit a copy of the approved
3application with the claimant's return.
AB75-SSA1,787,114 7. Partnerships, limited liability companies, and tax-option corporations may
5not claim the credit under this subsection, but the eligibility for, and the amount of,
6the credit are based on their payment of amounts under par. (b). A partnership,
7limited liability company, or tax-option corporation shall compute the amount of
8credit that each of its partners, members, or shareholders may claim and shall
9provide that information to each of them. Partners, members of limited liability
10companies, and shareholders of tax-option corporations may claim the credit in
11proportion to their ownership interest.
AB75-SSA1,787,1312 (d) Administration. 1. Section 71.28 (4) (e), (g), and (h), as it applies to the
13credit under s. 71.28 (4), applies to the credits under this subsection.
AB75-SSA1,787,1814 2. If the allowable amount of the claim under par. (b) exceeds the tax otherwise
15due under s. 71.02 or 71.08 or no tax is due under s. 71.02 or 71.08, the amount of the
16claim not used to offset the tax due shall be certified by the department of revenue
17to the department of administration for payment by check, share draft, or other draft
18drawn from the appropriation account under s. 20.835 (2) (bm).
AB75-SSA1, s. 1580x 19Section 1580x. 71.07 (5h) (a) 2. of the statutes is amended to read:
AB75-SSA1,787,2320 71.07 (5h) (a) 2. "Film production company" means an entity that exclusively
21creates films, videos, electronic games, broadcast advertisement, or television
22productions, not including the productions described under s. 71.07
accredited
23productions, as defined in sub.
(5f) (a) 1. a. to h.
AB75-SSA1, s. 1580yb 24Section 1580yb. 71.07 (5h) (b) (intro.) of the statutes is amended to read:
AB75-SSA1,788,7
171.07 (5h) (b) Filing claims. (intro.) Subject to the limitations provided in this
2subsection, for taxable years beginning after December 31, 2007 2008, a claimant
3may claim as a credit against the tax imposed under s. 71.02, up to the amount of the
4taxes, for the first 3 taxable years that the claimant is doing business in this state
5as a film production company,
or 71.08 an amount that is equal to 15 percent of the
6following that the claimant paid in the taxable year to establish or operate a film
7production company in this state:
AB75-SSA1, s. 1580yc 8Section 1580yc. 71.07 (5h) (b) 1. of the statutes is amended to read:
AB75-SSA1,788,129 71.07 (5h) (b) 1. The purchase price of depreciable, tangible personal property
10and items, property, and goods under s. 77.52 (1) (b), (c), and (d), if the sale of the
11tangible personal property, items, property, or goods is sourced to this state under s.
1277.522
.
AB75-SSA1, s. 1580ye 13Section 1580ye. 71.07 (5h) (c) 1. of the statutes is amended to read:
AB75-SSA1,788,1814 71.07 (5h) (c) 1. A claimant may claim the credit under par. (b) 1., if the tangible
15personal property, or item, property, or good under s. 77.52 (1) (b), (c), or (d), is
16purchased after December 31, 2007 2008, and the tangible personal property, item,
17property, or good
is used for at least 50 percent of its use in the claimant's business
18as a film production company.
AB75-SSA1, s. 1580yf 19Section 1580yf. 71.07 (5h) (c) 2. of the statutes is amended to read:
AB75-SSA1,788,2520 71.07 (5h) (c) 2. A claimant may claim the credit under par. (b) 2. for an amount
21expended to construct, rehabilitate, remodel, or repair real property, if the claimant
22began the physical work of construction, rehabilitation, remodeling, or repair, or any
23demolition or destruction in preparation for the physical work, after December 31,
242007 2008, and the completed project is placed in service after December 31, 2007
252008.
AB75-SSA1, s. 1580yg
1Section 1580yg. 71.07 (5h) (c) 3. of the statutes is amended to read:
AB75-SSA1,789,52 71.07 (5h) (c) 3. A claimant may claim the credit under par. (b) 2. for an amount
3expended to acquire real property, if the property is not previously owned property
4and if the claimant acquires the property after December 31, 2007 2008, and the
5completed project is placed in service after December 31, 2007 2008.
AB75-SSA1, s. 1580yh 6Section 1580yh. 71.07 (5h) (c) 4. of the statutes is amended to read:
AB75-SSA1,789,117 71.07 (5h) (c) 4. No claim may be allowed under this subsection unless the
8department of commerce certifies, in writing, that the credits claimed under this
9subsection are for expenses related to establishing or operating a film production
10company in this state and the claimant submits a copy of the certification with the
11claimant's return.
AB75-SSA1, s. 1580yj 12Section 1580yj. 71.07 (5h) (c) 4d. of the statutes is created to read:
AB75-SSA1,789,1513 71.07 (5h) (c) 4d. The maximum amount of all credits that a claimant may
14claim under this subsection for each project for which expenses are certified under
15subd. 4. is $10,000,000.
AB75-SSA1, s. 1580yk 16Section 1580yk. 71.07 (5h) (c) 4m. of the statutes is created to read:
AB75-SSA1,789,2117 71.07 (5h) (c) 4m. The maximum amount of the credits that may be claimed
18under this subsection and sub. (5f) and ss. 71.28 (5f) and (5h) and 71.47 (5f) and (5h)
19in fiscal year 2009-10 is $1,500,000. The maximum amount of the credits that may
20be claimed under this subsection and sub. (5f) and ss. 71.28 (5f) and (5h) and 71.47
21(5f) and (5h) in fiscal year 2010-11 is $1,500,000.
AB75-SSA1, s. 1580yL 22Section 1580yL. 71.07 (5h) (d) of the statutes is renumbered 71.07 (5h) (d) 1.
23and amended to read:
AB75-SSA1,789,2524 71.07 (5h) (d) 1. Section 71.28 (4) (e) to , (g), and (h), as it applies to the credit
25under s. 71.28 (4), applies to the credits under this subsection.
AB75-SSA1, s. 1580ym
1Section 1580ym. 71.07 (5h) (d) 2. of the statutes is created to read:
AB75-SSA1,790,72 71.07 (5h) (d) 2. If the allowable amount of the claim under par. (b) exceeds
3the tax otherwise due under s. 71.02 or 71.08 or no tax is due under s. 71.02 or
471.08, the amount of the claim not used to offset the tax due shall be certified by
5the department of revenue to the department of administration for payment by
6check, share draft, or other draft drawn from the appropriation account under s.
720.835 (2) (bL).
AB75-SSA1, s. 1582 8Section 1582. 71.07 (5i) (b) of the statutes is amended to read:
AB75-SSA1,790,159 71.07 (5i) (b) Filing claims. Subject to the limitations provided in this
10subsection, for taxable years beginning after December 31, 2009 2011, a claimant
11may claim as a credit against the taxes imposed under s. ss. 71.02 and 71.08, up to
12the amount of those taxes, an amount equal to 50 percent of the amount the claimant
13paid in the taxable year for information technology hardware or software that is used
14to maintain medical records in electronic form, if the claimant is a health care
15provider, as defined in s. 146.81 (1) (a) to (p).
AB75-SSA1, s. 1583 16Section 1583. 71.07 (5j) (b) of the statutes is amended to read:
AB75-SSA1,790,2317 71.07 (5j) (b) Filing claims. Subject to the limitations provided in this
18subsection, for taxable years beginning after December 31, 2007, and before January
191, 2018, a claimant may claim as a credit against the taxes imposed under s. ss. 71.02
20and 71.08, up to the amount of the taxes, an amount that is equal to 25 percent of the
21amount that the claimant paid in the taxable year to install or retrofit pumps located
22in this state that dispense motor vehicle fuel consisting of at least 85 percent ethanol
23or at least 20 percent biodiesel fuel.
AB75-SSA1, s. 1583d 24Section 1583d. 71.07 (5k) (b) of the statutes is amended to read:
AB75-SSA1,791,6
171.07 (5k) (b) Filing claims. Subject to the limitations provided in this
2subsection, for taxable years beginning after July 1, 2009 2011, a claimant may claim
3as a credit against the tax imposed under s. 71.02, up to the amount of those taxes,
4an amount equal to 5 percent of the amount the claimant paid in the taxable year to
5a community rehabilitation program to perform work for the claimant's business,
6pursuant to a contract.
AB75-SSA1, s. 1584 7Section 1584. 71.07 (8r) of the statutes is created to read:
AB75-SSA1,791,98 71.07 (8r) Beginning farmer and farm asset owner tax credit. (a) Definitions.
9In this subsection:
AB75-SSA1,791,1110 1. "Agricultural assets" means machinery, equipment, facilities, or livestock
11that is used in farming.
AB75-SSA1,791,1312 2. "Beginning farmer" means a person who meets the conditions specified in s.
1393.53 (2).
AB75-SSA1,791,1514 3. "Claimant" means a beginning farmer who files a claim under this subsection
15or an established farmer who files a claim under this subsection.
AB75-SSA1,791,1916 4. "Educational institution" means the Wisconsin Technical College System,
17the University of Wisconsin-Extension, the University of Wisconsin-Madison, or
18any other institution that is approved by the department of agriculture, trade and
19consumer protection under s. 93.53 (6) (a).
AB75-SSA1,791,2120 5. "Established farmer" means a person who meets the conditions specified in
21s. 93.53 (3).
AB75-SSA1,791,2322 6. "Farming" has the meaning given in section 464 (e) (1) of the Internal
23Revenue Code.
AB75-SSA1,791,2524 7. "Financial management program" means a course in farm financial
25management that is offered by an educational institution.
AB75-SSA1,792,3
18. "Lease amount" is the amount of the cash payment paid by a beginning
2farmer to an established farmer each year for leasing the established farmer's
3agricultural assets.
AB75-SSA1,792,124 (b) Filing claims. 1. For taxable years beginning after December 31, 2010, and
5subject to the limitations provided in this subsection, a beginning farmer may claim
6as a credit against the tax imposed under s. 71.02 or 71.08, on a one-time basis, the
7amount paid by the beginning farmer to enroll in a financial management program
8in the year to which the claim relates. If the allowable amount of the claim exceeds
9the income taxes otherwise due on the beginning farmer's income, the amount of the
10claim not used as an offset against those taxes shall be certified by the department
11of revenue to the department of administration for payment to the claimant by check,
12share draft, or other draft from the appropriation under s. 20.835 (2) (en).
AB75-SSA1,792,2113 2. For taxable years beginning after December 31, 2010, and subject to the
14limitations provided in this subsection, an established farmer may claim as a credit
15against the tax imposed under s. 71.02 or 71.08 15 percent of the lease amount
16received by the established farmer in the year to which the claim relates. If the
17allowable amount of the claim exceeds the income taxes otherwise due on the
18established farmer's income, the amount of the claim not used as an offset against
19those taxes shall be certified by the department of revenue to the department of
20administration for payment to the claimant by check, share draft, or other draft from
21the appropriation under s. 20.835 (2) (en).
AB75-SSA1,792,2422 (c) Limitations. 1. An established farmer may only claim the credit under this
23subsection for the first 3 years of any lease of the established farmer's agricultural
24assets to a beginning farmer.
AB75-SSA1,793,2
12. No credit may be allowed under this subsection unless it is claimed within
2the time period under s. 71.75 (2).
AB75-SSA1,793,43 3. Along with a claimant's income tax return, a claimant shall submit to the
4department certificate of eligibility provided under s. 93.53 (5) (b) or (c).
AB75-SSA1,793,65 4. No credit may be claimed under this subsection by a part-year resident or
6a nonresident of this state.
AB75-SSA1,793,117 5. The right to file a claim under this subsection is personal to the claimant and
8does not survive the claimant's death. When a claimant dies after having filed a
9timely claim the amount thereof shall be disbursed under s. 71.75 (10). The right to
10file a claim under this subsection may be exercised on behalf of a living claimant by
11the claimant's legal guardian or attorney-in-fact.
AB75-SSA1,793,1312 6. The maximum credit that a beginning farmer may claim under this
13subsection is $500.
AB75-SSA1,793,2114 7. Partnerships, limited liability companies, and tax-option corporations may
15not claim the credit under this subsection, but the eligibility for, and the amount of,
16the credit are based on the amounts received by the entities under par. (b) 2. A
17partnership, limited liability company, or tax-option corporation shall compute the
18amount of credit that each of its partners, members, or shareholders may claim and
19shall provide that information to each of them. Partners, members of limited liability
20companies, and shareholders of tax-option corporations may claim the credit in
21proportion to their ownership interests.
AB75-SSA1,793,2322 (d) Administration. Subsection (9e) (d), to the extent that it applies to the credit
23under that subsection, applies to the credit under this subsection.
AB75-SSA1, s. 1585 24Section 1585 . 71.07 (9m) (c) of the statutes is amended to read:
AB75-SSA1,794,6
171.07 (9m) (c) No person may claim the credit under this subsection unless the
2claimant includes with the claimant's return evidence that the rehabilitation was
3approved recommended by the state historic preservation officer for approval by the
4secretary of the interior under 36 CFR 67.6 before the physical work of construction,
5or destruction in preparation for construction, began and that the rehabilitation was
6approved by the secretary of the interior under 36 CFR 67.6
.
AB75-SSA1, s. 1586 7Section 1586. 71.07 (9m) (cm) of the statutes is created to read:
AB75-SSA1,794,98 71.07 (9m) (cm) Any credit claimed under this subsection for Wisconsin
9purposes shall be claimed at the same time as for federal purposes.
AB75-SSA1, s. 1587 10Section 1587. 71.07 (9m) (f) of the statutes is amended to read:
AB75-SSA1,795,1011 71.07 (9m) (f) A partnership, limited liability company , or tax-option
12corporation may not claim the credit under this subsection. The individual partners
13of a partnership, members in of a limited liability company, or shareholders in a
14tax-option corporation may claim the credit under this subsection based on eligible
15costs incurred by the partnership, company, or tax-option corporation, in proportion
16to the ownership interest of each partner, member or shareholder
. The partnership,
17limited liability company, or tax-option corporation shall calculate the amount of the
18credit which may be claimed by each partner, member, or shareholder and shall
19provide that information to the partner, member, or shareholder. For shareholders
20of a tax-option corporation, the credit may be allocated in proportion to the
21ownership interest of each shareholder. Credits computed by a partnership or
22limited liability company may be claimed in proportion to the ownership interests
23of the partners or members or allocated to partners or members as provided in a
24written agreement among the partners or members that is entered into no later than
25the last day of the taxable year of the partnership or limited liability company, for

1which the credit is claimed. For a partnership or limited liability company that
2places property in service after June 29, 2008, and before January 1, 2009, the credit
3attributable to such property may be allocated, at the election of the partnership or
4limited liability company, to partners or members for a taxable year of the
5partnership or limited liability company that ends after June 29, 2008, and before
6January 1, 2010. Any partner or member who claims the credit as provided under
7this paragraph shall attach a copy of the agreement, if applicable, to the tax return
8on which the credit is claimed. A person claiming the credit as provided under this
9paragraph is solely responsible for any tax liability arising from a dispute with the
10department of revenue related to claiming the credit.
AB75-SSA1, s. 1588 11Section 1588. 71.07 (9m) (g) of the statutes is created to read:
AB75-SSA1,795,1512 71.07 (9m) (g) 1. If a person who claims the credit under this subsection elects
13to claim the credit based on claiming amounts for expenditures as the expenditures
14are paid, rather than when the rehabilitation work is completed, the person shall file
15an election form with the department, in the manner prescribed by the department.
AB75-SSA1,795,2016 2. Notwithstanding s. 71.77, the department may adjust or disallow the credit
17claimed under this subsection within 4 years after the date that the state historical
18society notifies the department that the expenditures for which the credit was
19claimed do not comply with the standards for certification promulgated under s.
2044.02 (24).
AB75-SSA1, s. 1589b 21Section 1589b. 71.08 (1) (intro.) of the statutes, as affected by 2009 Wisconsin
22Act 2
, is amended to read:
AB75-SSA1,796,723 71.08 (1) Imposition. (intro.) If the tax imposed on a natural person, married
24couple filing jointly, trust, or estate under s. 71.02, not considering the credits under
25ss. 71.07 (1), (2dd), (2de), (2di), (2dj), (2dL), (2dr), (2ds), (2dx), (2dy), (2fd), (3m), (3n),

1(3p), (3r), (3s), (3t), (3w), (5b), (5d), (5e), (5f), (5h), (5i), (5j), (6), (6e), (8r), and (9e),
271.28 (1dd), (1de), (1di), (1dj), (1dL), (1ds), (1dx), (1dy), (1fd), (2m), (3), (3n), (3t), and
3(3w), and 71.47 (1dd), (1de), (1di), (1dj), (1dL), (1ds), (1dx), (1dy), (1fd), (2m), (3), (3n),
4(3t), and (3w), and subchs. 71.57 to 71.61, and 71.613 and subch. VIII and IX and
5payments to other states under s. 71.07 (7), is less than the tax under this section,
6there is imposed on that natural person, married couple filing jointly, trust or estate,
7instead of the tax under s. 71.02, an alternative minimum tax computed as follows:
AB75-SSA1, s. 1590 8Section 1590. 71.09 (11) (e) of the statutes is created to read:
AB75-SSA1,796,119 71.09 (11) (e) For taxable years beginning after December 31, 2008, the
10taxpayer qualifies for a federal extension of time to file under 26 USC 7508A due to
11a presidentially declared disaster or terroristic or military action.
AB75-SSA1, s. 1591 12Section 1591. 71.09 (11) (f) of the statutes is created to read:
AB75-SSA1,796,1513 71.09 (11) (f) The taxpayer has underpaid the taxpayer's estimated taxes due
14to the change in brackets under s. 71.06 (1p) (e) and (2) (g) 5. and (h) 5. This
15paragraph applies only in the first taxable year to which these bracket changes apply.
AB75-SSA1, s. 1591v 16Section 1591v. 71.10 (4) (en) of the statutes is repealed.
AB75-SSA1, s. 1591w 17Section 1591w. 71.10 (4) (ga) of the statutes is repealed.
AB75-SSA1, s. 1593b 18Section 1593b. 71.10 (4) (i) of the statutes, as affected by 2009 Wisconsin Act
192
, is amended to read:
AB75-SSA1,797,620 71.10 (4) (i) The total of claim of right credit under s. 71.07 (1), farmland
21preservation credit under subch. IX ss. 71.57 to 71.61, farmland preservation credit,
222010 and beyond under s. 71.613
, homestead credit under subch. VIII, farmland tax
23relief credit under s. 71.07 (3m), farmers' drought property tax credit under s. 71.07
24(2fd)
, dairy manufacturing facility investment credit under s. 71.07 (3p), jobs tax
25credit under s. 71.07 (3q),
meat processing facility investment credit under s. 71.07

1(3r), film production services credit under s. 71.07 (5f) (b) 2., film production company
2investment credit under s. 71.07 (5h)
, veterans and surviving spouses property tax
3credit under s. 71.07 (6e), enterprise zone jobs credit under s. 71.07 (3w), beginning
4farmer and farm asset owner tax credit under s. 71.07 (8r),
earned income tax credit
5under s. 71.07 (9e), estimated tax payments under s. 71.09, and taxes withheld under
6subch. X.
AB75-SSA1, s. 1594 7Section 1594. 71.13 (1m) of the statutes is created to read:
AB75-SSA1,797,138 71.13 (1m) Schedules to beneficiaries. Every fiduciary who is required to file
9a return under sub. (1) shall, on or before the due date of the return, including
10extensions, provide a schedule to each beneficiary whose share of income,
11deductions, credits, or other items of the fiduciary may affect the beneficiary's tax
12liability under this chapter. The schedule shall separately indicate the beneficiary's
13share of each item.
AB75-SSA1, s. 1595 14Section 1595. 71.20 (1m) of the statutes is created to read:
AB75-SSA1,797,1915 71.20 (1m) Every partnership that is required to file a return under sub. (1)
16shall, on or before the due date of the return, including extensions, provide a schedule
17to each partner whose share of income, deductions, credits, or other items of the
18partnership may affect the partner's tax liability under this chapter. The schedule
19shall separately indicate the partner's share of each item.
AB75-SSA1, s. 1596 20Section 1596. 71.20 (3) of the statutes is created to read:
AB75-SSA1,797,2321 71.20 (3) Any extension granted by law or by the Internal Revenue Service for
22the filing of the federal return that corresponds to the return required under sub. (1)
23extends the time for filing under this section.
AB75-SSA1, s. 1597 24Section 1597. 71.21 (3) of the statutes is amended to read:
AB75-SSA1,798,2
171.21 (3) The credits under s. 71.28 (4), (4m), and (5) may not be claimed by a
2partnership or by partners, including partners of a publicly traded partnership.
AB75-SSA1, s. 1598d 3Section 1598d. 71.21 (4) of the statutes, as affected by 2009 Wisconsin Act 2,
4is amended to read:
AB75-SSA1,798,85 71.21 (4) Credits computed by a partnership under s. 71.07 (2dd), (2de), (2di),
6(2dj), (2dL), (2dm), (2ds), (2dx), (2dy), (3g), (3h), (3n), (3p), (3q), (3r), (3s), (3t), (3w),
7(5e), (5f), (5g), (5h), (5i), (5j), and (5k), and (8r) and passed through to partners shall
8be added to the partnership's income.
AB75-SSA1, s. 1599 9Section 1599. 71.22 (1bd) of the statutes is created to read:
AB75-SSA1,798,1310 71.22 (1bd) "Air carrier" means a person who provides or offers to provide air
11transportation, if, during the taxable year, 51 percent or more of the person's
12business consists of providing air transportation. "Air carrier" does not include an
13air freight forwarder or aircraft lessor.
AB75-SSA1, s. 1599d 14Section 1599d. 71.22 (1r) of the statutes, as affected by 2009 Wisconsin Act
152
, is amended to read:
AB75-SSA1,799,616 71.22 (1r) "Doing business in this state" includes , except as prohibited under
17P.L. 86-272,
issuing credit, debit, or travel and entertainment cards to customers in
18this state; regularly selling products or services of any kind or nature to customers
19in this state that receive the product or service in this state; regularly soliciting
20business from potential customers in this state; regularly performing services
21outside this state for which the benefits are received in this state; regularly engaging
22in transactions with customers in this state that involve intangible property and
23result in receipts flowing to the taxpayer from within this state; holding loans
24secured by real or tangible personal property located in this state; owning, directly
25or indirectly, a general or limited partnership interest in a partnership that does

1business in this state, regardless of the percentage of ownership; and owning,
2directly or indirectly, an interest in a limited liability company that does business in
3this state, regardless of the percentage of ownership, if the limited liability company
4is treated as a partnership for federal income tax purposes. A taxpayer doing
5business in this state for any part of the taxable year is considered to be doing
6business in this state for the entire taxable year.
AB75-SSA1, s. 1600 7Section 1600. 71.22 (4) (n) of the statutes is repealed.
AB75-SSA1, s. 1601 8Section 1601. 71.22 (4) (o) of the statutes is amended to read:
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