SB70-SSA2-SA1,506,524 2. Determine the claimant's average zone payroll by dividing total wages for
25full-time employees whose annual wages are greater than $32,000 in a tier I county

1or municipality or greater than $42,390 in a tier II county or municipality and who
2the claimant employed in the enterprise zone in the taxable year by the number of
3full-time employees whose annual wages are greater than $32,000 in a tier I county
4or municipality or greater than $42,390 in a tier II county or municipality and who
5the claimant employed in the enterprise zone in the taxable year.

SB70-SSA2-SA1,506,86 3. For employees in a tier I county or municipality, subtract $32,000 from the
7amount determined under subd. 2. and for employees in a tier II county or
8municipality, subtract $42,390 from the amount determined under subd. 2.

SB70-SSA2-SA1,506,109 4. Multiply the amount determined under subd. 3. by the amount determined
10under subd. 1.

SB70-SSA2-SA1,506,1211 5. Multiply the amount determined under subd. 4. by the percentage
12determined by under s. 238.399, not to exceed 7 percent.

SB70-SSA2-SA1,506,2414 71.07 (3w) (bm) 1. In addition to the credits under par. pars. (b) and (bd) and
15subds. 2., 3., and 4. to 5., and subject to the limitations provided in this subsection
16and s. 238.399 or s. 560.799, 2009 stats., a claimant may claim as a credit against the
17tax imposed under s. 71.02 or 71.08 an amount equal to a percentage, as determined
18under s. 238.399 or s. 560.799, 2009 stats., not to exceed 100 percent, of the amount
19the claimant paid in the taxable year to upgrade or improve the job-related skills of
20any of the claimant's full-time employees, to train any of the claimant's full-time
21employees on the use of job-related new technologies, or to provide job-related
22training to any full-time employee whose employment with the claimant represents
23the employee's first full-time job. This subdivision does not apply to employees who
24do not work in an enterprise zone.

SB70-SSA2-SA1,507,63 71.07 (3w) (bm) 2. (intro.) In addition to the credits under par. pars. (b) and (bd)
4and subds. 1., 3., and 4., and 5., and subject to the limitations provided in this
5subsection and s. 238.399 or s. 560.799, 2009 stats., a claimant may claim as a credit
6against the tax imposed under s. 71.02 or 71.08 one of the following amounts:

SB70-SSA2-SA1,507,18 7a. For a claimant whose contract is executed prior to January 1, 2024, an
8amount equal to the percentage, as determined under s. 238.399 or s. 560.799, 2009
9stats., not to exceed 7 percent, of the claimant's zone payroll paid in the taxable year
10to all of the claimant's full-time employees whose annual wages are greater than the
11amount determined by multiplying 2,080 by 150 percent of the federal minimum
12wage in a tier I county or municipality, not including the wages paid to the employees
13determined under par. (b) 1., or greater than $30,000 in a tier II county or
14municipality, not including the wages paid to the employees determined under par.
15(b) 1., and who the claimant employed in the enterprise zone in the taxable year, if
16the total number of such employees is equal to or greater than the total number of
17such employees in the base year. A claimant may claim a credit under this
18subdivision for no more than 5 consecutive taxable years.

SB70-SSA2-SA1,508,420 71.07 (3w) (bm) 2. b. For a claimant whose contract is executed after December
2131, 2023, an amount equal to the percentage, as determined under s. 238.399, not to
22exceed 7 percent, of the claimant's zone payroll paid in the taxable year to all of the
23claimant's full-time employees whose annual wages are greater than $32,000 in a
24tier I county or municipality, not including the wages paid to the employees
25determined under par. (bd) 1., or greater than $42,390 in a tier II county or

1municipality, not including the wages paid to the employees determined under par.
2(bd) 1., and who the claimant employed in the enterprise zone in the taxable year, if
3the total number of such employees is equal to or greater than the total number of
4such employees in the base year.

SB70-SSA2-SA1,508,116 71.07 (3w) (bm) 3. In addition to the credits under par. pars. (b) and (bd) and
7subds. 1., 2., and 4., and 5., and subject to the limitations provided in this subsection
8and s. 238.399 or s. 560.799, 2009 stats., for taxable years beginning after December
931, 2008, a claimant may claim as a credit against the tax imposed under s. 71.02 or
1071.08 up to 10 percent of the claimant's significant capital expenditures, as
11determined under s. 238.399 (5m) or s. 560.799 (5m), 2009 stats.

SB70-SSA2-SA1,508,2113 71.07 (3w) (bm) 4. In addition to the credits under par. pars. (b) and (bd) and
14subds. 1., 2., and 3., and 5., and subject to the limitations provided in this subsection
15and s. 238.399 or s. 560.799, 2009 stats., for taxable years beginning after December
1631, 2009, a claimant may claim as a credit against the tax imposed under s. 71.02 or
1771.08, up to 1 percent of the amount that the claimant paid in the taxable year to
18purchase tangible personal property, items, property, or goods under s. 77.52 (1) (b),
19(c), or (d), or services from Wisconsin vendors, as determined under s. 238.399 (5) (e)
20or s. 560.799 (5) (e), 2009 stats., except that the claimant may not claim the credit
21under this subdivision and subd. 3. for the same expenditures.

SB70-SSA2-SA1,509,524 71.07 (3w) (bm) 5. (intro.) In addition to the credits under par. pars. (b) and (bd)
25and subds. 1. to 4., and subject to the limitations provided in this subsection and s.

1238.399 or s. 560.799, 2009 stats., a claimant that has retained the minimum number
2of full-time employees determined under s. 238.399 (5) (f) and maintained average
3zone payroll for the taxable year equal to or greater than the base year may claim
4as a credit against the tax imposed under s. 71.02 or 71.08 one of the following
5amounts:

SB70-SSA2-SA1,509,15 6a. For a claimant whose contract is executed prior to January 1, 2024, an
7amount equal to the percentage, as determined by the Wisconsin Economic
8Development Corporation, of the claimant's zone payroll paid in the 12 months prior
9to the certification date to the claimant's full-time employees in the enterprise zone
10whose annual wages are greater than the amount determined by multiplying 2,080
11by 150 percent of the federal minimum wage in a tier I county or municipality or
12greater than $30,000 in a tier II county or municipality. The amount that the
13claimant may claim as credit under this subdivision for a taxable year shall not
14exceed $2,000,000. A claimant may claim a credit under this subdivision for no more
15than 5 consecutive taxable years.

SB70-SSA2-SA1,509,2217 71.07 (3w) (bm) 5. b. For a claimant whose contract is executed after December
1831, 2023, an amount equal to the percentage, as determined by the Wisconsin
19Economic Development Corporation, of the claimant's zone payroll paid in the 12
20months prior to the certification date to the claimant's full-time employees in the
21enterprise zone whose annual wages are greater than $32,000 in a tier I county or
22municipality or greater than $42,390 in a tier II county or municipality.

SB70-SSA2-SA1,509,2524 71.07 (3w) (c) 5. A claimant may claim a credit under par. (bm) 2. for no more
25than 5 consecutive taxable years.

SB70-SSA2-SA1,510,42 71.07 (3w) (c) 6. The amount that a claimant may claim as credit under par.
3(bm) 5. for a taxable year may not exceed $2,000,000. A claimant may claim a credit
4under par. (bm) 5. for no more than 5 consecutive taxable years.

SB70-SSA2-SA1,510,166 71.07 (3w) (cm) Inflation adjustments. For taxable years beginning after
7December 31, 2024, the dollar amounts in pars. (a) 6. b., (bd) 1. a. and b., 2., and 3.,
8and (bm) 2. b. and 5. b. shall be increased each year by a percentage equal to the
9percentage change between the U.S. consumer price index for all urban consumers,
10U.S. city average, for the month of August of the previous year and the U.S. consumer
11price index for all urban consumers, U.S. city average, for the month of August of the
12year before the previous year, as determined by the federal department of labor.
13Each amount that is revised under this paragraph shall be rounded to the nearest
14multiple of $10 if the revised amount is not a multiple of $10 or, if the revised amount
15is a multiple of $5, such an amount shall be increased to the next higher multiple of
16$10.