SB70-AA1,9337 Section 9337. Initial applicability; Revenue.

SB70-AA1,549,23 (1e) Homestead tax credit. The treatment of s. 71.54 (1) (h) first applies to claims filed for taxable years beginning after December 31, 2022.”.

SB70-AA1,549,24 199. Page 374, line 11: after that line insert:

SB70-AA1,550,1 “ Section 9101. Nonstatutory provisions; Administration.

SB70-AA1,550,5 (1) Enterprise zone tax credit funding reestimate. The secretary of administration shall reestimate the sum sufficient appropriation under s. 20.835 (2) (co) by increasing funding for the enterprise zone program by $525,000 in the 2024-25 fiscal year.”.

SB70-AA1,550,6 200. Page 374, line 11: after that line insert:

SB70-AA1,550,7 “ Section 1199. 71.07 (3y) (b) 5. of the statutes is amended to read:

SB70-AA1,550,15 71.07 (3y) (b) 5. An For taxable years beginning before January 1, 2023, an amount, as determined by the Wisconsin Economic Development Corporation under s. 238.308 (4) (a) 5., equal to a percentage of the amount of wages that the claimant paid to an eligible employee in the taxable year if the position in which the eligible employee was employed was created or retained in connection with the claimant's location or retention of the claimant's corporate headquarters in Wisconsin and the job duties associated with the eligible employee's position involve the performance of corporate headquarters functions.

SB70-AA1,1200 Section 1200. 71.07 (3y) (b) 5m. of the statutes is created to read:

SB70-AA1,550,22 71.07 (3y) (b) 5m. For taxable years beginning after December 31, 2022, an amount, as determined by the Wisconsin Economic Development Corporation under s. 238.308 (4) (a) 5., equal to a percentage of the amount of wages that the claimant paid to an eligible employee in the taxable year if the position in which the eligible employee was employed was created or retained in connection with the claimant's location or retention of the claimant's corporate headquarters in Wisconsin.

SB70-AA1,1201 Section 1201. 71.28 (3y) (b) 5. of the statutes is amended to read:

SB70-AA1,551,8 71.28 (3y) (b) 5. An For taxable years beginning before January 1, 2023, an amount, as determined by the Wisconsin Economic Development Corporation under s. 238.308 (4) (a) 5., equal to a percentage of the amount of wages that the claimant paid to an eligible employee in the taxable year if the position in which the eligible employee was employed was created or retained in connection with the claimant's location or retention of the claimant's corporate headquarters in Wisconsin and the job duties associated with the eligible employee's position involve the performance of corporate headquarters functions.

SB70-AA1,1202 Section 1202. 71.28 (3y) (b) 5m. of the statutes is created to read:

SB70-AA1,551,15 71.28 (3y) (b) 5m. For taxable years beginning after December 31, 2022, an amount, as determined by the Wisconsin Economic Development Corporation under s. 238.308 (4) (a) 5., equal to a percentage of the amount of wages that the claimant paid to an eligible employee in the taxable year if the position in which the eligible employee was employed was created or retained in connection with the claimant's location or retention of the claimant's corporate headquarters in Wisconsin.

SB70-AA1,1203 Section 1203. 71.47 (3y) (b) 5. of the statutes is amended to read:

SB70-AA1,551,24 71.47 (3y) (b) 5. An For taxable years beginning before January 1, 2023, an amount, as determined by the Wisconsin Economic Development Corporation under s. 238.308 (4) (a) 5., equal to a percentage of the amount of wages that the claimant paid to an eligible employee in the taxable year if the position in which the eligible employee was employed was created or retained in connection with the claimant's location or retention of the claimant's corporate headquarters in Wisconsin and the job duties associated with the eligible employee's position involve the performance of corporate headquarters functions.

SB70-AA1,1204 Section 1204. 71.47 (3y) (b) 5m. of the statutes is created to read:

SB70-AA1,552,6 71.47 (3y) (b) 5m. For taxable years beginning after December 31, 2022, an amount, as determined by the Wisconsin Economic Development Corporation under s. 238.308 (4) (a) 5., equal to a percentage of the amount of wages that the claimant paid to an eligible employee in the taxable year if the position in which the eligible employee was employed was created or retained in connection with the claimant's location or retention of the claimant's corporate headquarters in Wisconsin.

SB70-AA1,1205 Section 1205. 238.308 (4) (a) 3. of the statutes is amended to read:

SB70-AA1,552,15 238.308 (4) (a) 3. An amount equal to up to 50 percent of the person's training costs incurred to undertake activities to enhance an eligible employee's general knowledge, employability, and flexibility in the workplace; to develop skills unique to the person's workplace or equipment; or to develop skills that will increase the quality of the person's product upgrade or improve the job-related skills of an eligible employee, train an eligible employee on the use of job-related new technologies, or provide job-related training to an eligible employee whose employment with the person represents the employee's first full-time job.

SB70-AA1,1206 Section 1206. 238.308 (4) (a) 5. of the statutes is amended to read:

SB70-AA1,552,22 238.308 (4) (a) 5. An amount, as determined by the corporation, equal to a percentage of the amount of wages that the person paid to an eligible employee in the taxable year, if the position in which the eligible employee was employed was created or retained in connection with the person's location or retention of the person's corporate headquarters in Wisconsin and the job duties associated with the eligible employee's position involve the performance of corporate headquarters functions.”.

SB70-AA1,552,23 201. Page 374, line 11: after that line insert:

SB70-AA1,552,24 “ Section 1207. 71.07 (3y) (b) 6. of the statutes is created to read:

SB70-AA1,553,5 71.07 (3y) (b) 6. For taxable years beginning after December 31, 2023, an amount, as determined by the Wisconsin Economic Development Corporation under s. 238.308 (4) (a) 6., equal to a percentage, not to exceed 25 percent, of the claimant's energy efficiency or renewable energy project expenditures on real or personal property located in this state.

SB70-AA1,1208 Section 1208. 71.28 (3y) (b) 6. of the statutes is created to read:

SB70-AA1,553,11 71.28 (3y) (b) 6. For taxable years beginning after December 31, 2023, an amount, as determined by the Wisconsin Economic Development Corporation under s. 238.308 (4) (a) 6., equal to a percentage, not to exceed 25 percent, of the claimant's energy efficiency or renewable energy project expenditures on real or personal property located in this state.

SB70-AA1,1209 Section 1209. 71.47 (3y) (b) 6. of the statutes is created to read:

SB70-AA1,553,17 71.47 (3y) (b) 6. For taxable years beginning after December 31, 2023, an amount, as determined by the Wisconsin Economic Development Corporation under s. 238.308 (4) (a) 6., equal to a percentage, not to exceed 25 percent, of the claimant's energy efficiency or renewable energy project expenditures on real or personal property located in this state.