AB40-ASA1,724,11 71.07 (3p) (a) 3. (intro.) "Dairy manufacturing modernization or expansion" means constructing, improving, or acquiring buildings or facilities, or acquiring equipment, for dairy manufacturing, including the following, if used exclusively for dairy manufacturing and if acquired and placed in service in this state during taxable years that begin after December 31, 2006, and before January 1, 2015 2014, or, in the case of dairy cooperatives, if acquired and placed in service in this state during taxable years that begin after December 31, 2008, and before January 1, 2017 2014:

AB40-ASA1,1338L Section 1338L. 71.07 (3p) (b) of the statutes is amended to read:

AB40-ASA1,724,19 71.07 (3p) (b) Filing claims. Subject to the limitations provided in this subsection and s. 93.535 or s. 560.207, 2009 stats., except as provided in par. (c) 5., for taxable years beginning after December 31, 2006, and before January 1, 2015 2014, a claimant may claim as a credit against the taxes imposed under s. 71.02 or 71.08, up to the amount of the tax, an amount equal to 10 percent of the amount the claimant paid in the taxable year for dairy manufacturing modernization or expansion related to the claimant's dairy manufacturing operation.

AB40-ASA1,1338m Section 1338m. 71.07 (3p) (c) 5. of the statutes is amended to read:

AB40-ASA1,725,4 71.07 (3p) (c) 5. A claimant who is a member of a dairy cooperative may claim the credit in the year after the year in which the dairy manufacturing modernization or expansion occurs, based on amounts described under par. (b) that are paid by the dairy cooperative, for taxable years beginning after December 31, 2008, and before January 1, 2018 2014. The amount of the credits computed and not passed through by a partnership, limited liability company, or tax-option corporation that has added that amount to the partnership's, company's, or tax-option corporation's income under s. 71.21 (4) or 71.34 (1k) (g) shall be added to a claimant's income in the year in which the cooperative member is allowed to claim the credit.

AB40-ASA1,1338n Section 1338n. 71.07 (3p) (d) 4. of the statutes is created to read:

AB40-ASA1,725,7 71.07 (3p) (d) 4. No credit may be claimed under this subsection for taxable years beginning after December 31, 2013.

AB40-ASA1,1338p Section 1338p. 71.07 (3r) (a) 3. (intro.) of the statutes is amended to read:

AB40-ASA1,725,13 71.07 (3r) (a) 3. (intro.) "Meat processing modernization or expansion" means constructing, improving, or acquiring buildings or facilities, or acquiring equipment, for meat processing, including the following, if used exclusively for meat processing and if acquired and placed in service in this state during taxable years that begin after December 31, 2008, and before January 1, 2017 2014:

AB40-ASA1,1338q Section 1338q. 71.07 (3r) (b) of the statutes is amended to read:

AB40-ASA1,725,21 71.07 (3r) (b) Filing claims. Subject to the limitations provided in this subsection and s. 93.545 or s. 560.208, 2009 stats., for taxable years beginning after December 31, 2008, and before January 1, 2017 2014, a claimant may claim as a credit against the taxes imposed under s. 71.02 or 71.08, up to the amount of the tax, an amount equal to 10 percent of the amount the claimant paid in the taxable year for meat processing modernization or expansion related to the claimant's meat processing operation.

AB40-ASA1,1338r Section 1338r. 71.07 (3r) (d) 3. of the statutes is created to read:

AB40-ASA1,725,24 71.07 (3r) (d) 3. No credit may be claimed under this subsection for taxable years beginning after December 31, 2013.

AB40-ASA1,1338rb Section 1338rb. 71.07 (3rm) (b) of the statutes is amended to read:

AB40-ASA1,726,7 71.07 (3rm) (b) Filing claims. Subject to the limitations provided in this subsection and s. 93.547 or s. 560.209, 2009 stats., for taxable years beginning after December 31, 2009, and before January 1, 2016 2015, a claimant may claim as a credit against the taxes imposed under s. 71.02 or 71.08, up to the amount of the tax, an amount equal to 10 percent of the amount the claimant paid in the taxable year for equipment that is used primarily to harvest or process woody biomass that is used as fuel or as a component of fuel.

AB40-ASA1,1338rc Section 1338rc. 71.07 (3rm) (d) 3. of the statutes is created to read:

AB40-ASA1,726,10 71.07 (3rm) (d) 3. No credit may be claimed under this subsection for taxable years beginning after December 31, 2014.

AB40-ASA1,1338s Section 1338s. 71.07 (3rn) (a) 4. (intro.) of the statutes is amended to read:

AB40-ASA1,726,17 71.07 (3rn) (a) 4. (intro.) "Food processing plant or food warehouse modernization or expansion" means constructing, improving, or acquiring buildings or facilities, or acquiring equipment, for food processing or food warehousing, including the following, if used exclusively for food processing or food warehousing and if acquired and placed in service in this state during taxable years that begin after December 31, 2009, and before January 1, 2017 2014:

AB40-ASA1,1338t Section 1338t. 71.07 (3rn) (b) of the statutes is amended to read:

AB40-ASA1,726,25 71.07 (3rn) (b) Filing claims. Subject to the limitations provided in this subsection and s. 93.54 or s. 560.2056, 2009 stats., for taxable years beginning after December 31, 2009, and before January 1, 2017 2014, a claimant may claim as a credit against the tax imposed under ss. 71.02 and 71.08, up to the amount of the tax, an amount equal to 10 percent of the amount the claimant paid in the taxable year for food processing or food warehousing modernization or expansion related to the operation of the claimant's food processing plant or food warehouse.

AB40-ASA1,1338u Section 1338u. 71.07 (3rn) (d) 3. of the statutes is created to read:

AB40-ASA1,727,3 71.07 (3rn) (d) 3. No credit may be claimed under this subsection for taxable years beginning after December 31, 2013.

AB40-ASA1,1339 Section 1339. 71.07 (3w) (b) 1. a. of the statutes is amended to read:

AB40-ASA1,727,13 71.07 (3w) (b) 1. a. The number of full-time employees whose annual wages are greater than $20,000 the amount determined by multiplying 2,080 by 150 percent of the federal minimum wage in a tier I county or municipality or greater than $30,000 in a tier II county or municipality and who the claimant employed in the enterprise zone in the taxable year, minus the number of full-time employees whose annual wages were greater than $20,000 the amount determined by multiplying 2,080 by 150 percent of the federal minimum wage in a tier I county or municipality or greater than $30,000 in a tier II county or municipality and who the claimant employed in the area that comprises the enterprise zone in the base year.

AB40-ASA1,1340 Section 1340. 71.07 (3w) (b) 1. b. of the statutes is amended to read:

AB40-ASA1,727,23 71.07 (3w) (b) 1. b. The number of full-time employees whose annual wages are greater than $20,000 the amount determined by multiplying 2,080 by 150 percent of the federal minimum wage in a tier I county or municipality or greater than $30,000 in a tier II county or municipality and who the claimant employed in the state in the taxable year, minus the number of full-time employees whose annual wages were greater than $20,000 the amount determined by multiplying 2,080 by 150 percent of the federal minimum wage in a tier I county or municipality or greater than $30,000 in a tier II county or municipality and who the claimant employed in the state in the base year.

AB40-ASA1,1341 Section 1341. 71.07 (3w) (b) 2. of the statutes is amended to read:

AB40-ASA1,728,10 71.07 (3w) (b) 2. Determine the claimant's average zone payroll by dividing total wages for full-time employees whose annual wages are greater than $20,000 the amount determined by multiplying 2,080 by 150 percent of the federal minimum wage in a tier I county or municipality or greater than $30,000 in a tier II county or municipality and who the claimant employed in the enterprise zone in the taxable year by the number of full-time employees whose annual wages are greater than $20,000 the amount determined by multiplying 2,080 by 150 percent of the federal minimum wage in a tier I county or municipality or greater than $30,000 in a tier II county or municipality and who the claimant employed in the enterprise zone in the taxable year.