SB31,5,15 1. At least 2 of the following:

SB31,5,16 a. Low-emission building materials, including carpets and paints.

SB31,5,17 b. Sustainable landscaping.

SB31,5,18 c. An electronic waste recycling program, as defined by the department.

SB31,5,19 2. At least 2 of the following:

SB31,5,20 a. Catalytic converters on back-up generators.

SB31,5,21 b. Photovoltaics.

SB31,5,22 c. Heat pumps.

SB31,5,23 d. Evaporative cooling.

SB31,5,25 3. Equipment or equipment components that have a reduced amount, or none, of at least 4 of the following:

SB31,6,1 a. Mercury.

SB31,6,2 b. Cadmium.

SB31,6,3 c. Lead.

SB31,6,4 d. Chromium VI.

SB31,6,5 e. Polybrominated biphenyls.

SB31,6,6 f. Polybrominated diphenyl ether.

SB31,6,11 (c) Limitations. 1. The maximum amount of all credits that may be claimed under this subsection and ss. 71.07 (6n) and 71.47 (6n) is $2,000,000. No claimant may claim a credit under this subsection unless the claimant submits with the claimant's return a copy of the claimant's certification for credits under 2011 Wisconsin Act .... (this act), section 13 .

SB31,6,19 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.

SB31,6,21 (d) Administration. Subsection (4) (e) to (h), as it applies to the credit under sub. (4), applies to the credit under this subsection.

SB31, s. 7 Section 7. 71.30 (3) (cr) of the statutes is created to read:

SB31,6,23 71.30 (3) (cr) Green data center credit under s. 71.28 (6n).

SB31, s. 8 Section 8. 71.34 (1k) (g) of the statutes is amended to read:

SB31,7,4 71.34 (1k) (g) An addition shall be made for credits computed by a tax-option corporation under s. 71.28 (1dd), (1de), (1di), (1dj), (1dL), (1dm), (1ds), (1dx), (1dy), (3), (3g), (3h), (3n), (3p), (3q), (3r), (3rm), (3rn), (3t), (3w), (5e), (5f), (5g), (5h), (5i), (5j), (5k), (5r), (5rm), (6n), and (8r) and passed through to shareholders.

SB31, s. 9 Section 9. 71.45 (2) (a) 10. of the statutes is amended to read:

SB31,7,12 71.45 (2) (a) 10. By adding to federal taxable income the amount of credit computed under s. 71.47 (1dd) to (1dy), (3g), (3h), (3n), (3p), (3q), (3r), (3rm), (3rn), (3w), (5e), (5f), (5g), (5h), (5i), (5j), (5k), (5r), (5rm), (6n), and (8r) and not passed through by a partnership, limited liability company, or tax-option corporation that has added that amount to the partnership's, limited liability company's, or tax-option corporation's income under s. 71.21 (4) or 71.34 (1k) (g) and the amount of credit computed under s. 71.47 (1), (3), (3t), (4), (4m), and (5).

SB31, s. 10 Section 10. 71.47 (6n) of the statutes is created to read:

SB31,7,14 71.47 (6n) Green data center credit. (a) Definitions. In this subsection:

SB31,7,15 1. "Claimant" means a person who files a claim under this subsection.

SB31,7,19 2. "Green data center" means a repository for the storage, management, and dissemination of data, if the mechanical, lighting, electrical, and computer systems of the real property in which the repository is located are designed for maximum energy efficiency and minimum environmental impact.