AB75-SSA1-CA1,99,2216
71.07
(3h) (b)
Filing claims. Subject to the limitations provided in this
17subsection, for taxable years beginning after December 31,
2009 2011, and before
18January 1,
2013 2015, for a claimant who produces at least 2,500,000 gallons of
19biodiesel fuel in this state in the taxable year, a claimant may claim as a credit
20against the tax imposed under s. 71.02, up to the amount of the tax, an amount that
21is equal to the number of gallons of biodiesel fuel produced by the claimant in this
22state in the taxable year multiplied by 10 cents.".
AB75-SSA1-CA1,100,4
2"3. The maximum amount of credits that may be awarded under this subsection
3and ss. 71.28 (3q) and 71.47 (3q) for the period beginning on January 1, 2010, and
4ending on June 30, 2013, is $14,500,000.".
AB75-SSA1-CA1,100,9
6446. Page 783, line 2: after "(bb)" insert ", except that the amounts certified
7under this subdivision for taxable years beginning after December 31, 2009, and
8before January 1, 2012, shall be paid in taxable years beginning after December 31,
92011".
AB75-SSA1-CA1,100,2213
71.07
(3w) (bm) 1. In addition to the credits under par. (b) and
subd. subds. 2.
14and 3., and subject to the limitations provided in this subsection and s. 560.799, a
15claimant may claim as a credit against the tax imposed under s. 71.02 or 71.08 an
16amount equal to a percentage, as determined by the department of commerce, not
17to exceed 100 percent, of the amount the claimant paid in the taxable year to upgrade
18or improve the job-related skills of any of the claimant's full-time employees, to train
19any of the claimant's full-time employees on the use of job-related new technologies,
20or to provide job-related training to any full-time employee whose employment with
21the claimant represents the employee's first full-time job. This subdivision does not
22apply to employees who do not work in an enterprise zone.
AB75-SSA1-CA1,101,13
171.07
(3w) (bm) 2. In addition to the credits under par. (b) and
subd. subds. 1.
2and 3., and subject to the limitations provided in this subsection and s. 560.799, a
3claimant may claim as a credit against the tax imposed under s. 71.02 or 71.08 an
4amount equal to the percentage, as determined by the department of commerce
5under s. 560.799, not to exceed 7 percent, of the claimant's zone payroll paid in the
6taxable year to all of the claimant's full-time employees whose annual wages are
7greater than $20,000 in a tier I county or municipality, not including the wages paid
8to the employees determined under par. (b) 1., or greater than $30,000 in a tier II
9county or municipality, not including the wages paid to the employees determined
10under par. (b) 1., and who the claimant employed in the enterprise zone in the taxable
11year, if the total number of such employees is equal to or greater than the total
12number of such employees in the base year. A claimant may claim a credit under this
13subdivision for no more than 5 consecutive taxable years.
AB75-SSA1-CA1,101,2015
71.07
(3w) (bm) 3. In addition to the credits under par. (b) and subds. 1. and
162., and subject to the limitations provided in this subsection and s. 560.799, for
17taxable years beginning after December 31, 2008, a claimant may claim as a credit
18against the tax imposed under s. 71.02 or 71.08 up to 10 percent of the claimant's
19significant capital expenditures, as determined by the department of commerce
20under s. 560.799 (5m).
AB75-SSA1-CA1,101,2422
71.07
(3w) (c) 3. No credit may be allowed under this subsection unless the
23claimant includes with the claimant's return a copy of the claimant's certification for
24tax benefits under s. 560.799 (5)
or (5m).".
AB75-SSA1-CA1,102,63
71.07
(9e) (g) 1. If an individual claims the credit under this subsection and
4claims the federal advance earned income tax credit, the individual may request that
5his or her employer add to his or her paycheck an advance payment amount
6calculated under subd. 2.
AB75-SSA1-CA1,102,127
2. The advance payment amount that an individual's employer shall add to the
8individual's paycheck, as described in subd. 1., shall be equal to a percentage of the
9amount that the individual's employer adds to the individual's paycheck as an
10advance earned income tax credit payment under federal law. The percentage shall
11be the same percentage as is specified in par. (af), based on the number of qualifying
12children that the individual has.
AB75-SSA1-CA1,102,1613
3. An employer may deduct from the aggregate amount that the employer
14would otherwise be required to withhold from employee wages and forward to the
15department, under ss. 71.64 and 71.65, the total amount of any advance payments
16the employer makes under subd. 2.
AB75-SSA1-CA1,102,2017
4. The department shall prepare any forms and instructions that may be
18necessary to facilitate the addition of the advance payment amount calculated under
19subd. 2. to an individual's paycheck and any changes to the withholding procedures
20as described under subd. 3.".
AB75-SSA1-CA1,103,2
171.10
(5j) Feeding America; Second Harvest food banks checkoff. (a)
2Definitions. In this subsection:
AB75-SSA1-CA1,103,33
1. "Department" means the department of revenue.