AB150-ASA1-AA26,104,20 20" Section 3404cgm. 71.30 (3) (eb) and (ec) of the statutes are created to read:
AB150-ASA1-AA26,104,2221 71.30 (3) (eb) Development zones jobs credit under s. 71.28 (1dj) if the credit
22is based on activity in a zone under s. 560.797.
AB150-ASA1-AA26,105,2
1(ec) Development zones sales tax credit under s. 71.28 (1ds) if the credit is based
2on activity in a zone under s. 560.797.
AB150-ASA1-AA26, s. 3404cgp 3Section 3404cgp. 71.30 (3) (f) of the statutes is amended to read:
AB150-ASA1-AA26,105,94 71.30 (3) (f) The total of farmers' drought property tax credit under s. 71.28
5(1fd), farmland preservation credit under subch. IX, farmland tax relief credit under
6s. 71.28 (2m), the development zones sales tax credit under s. 71.28 (1ds) unless the
7credit is based on activity in a zone under s. 560.797
, the development zones job credit
8under s. 71.28 (1dj) unless the credit is based on activity in a zone under s. 560.797
9and estimated tax payments under s. 71.29.".
AB150-ASA1-AA26,105,10 10402. Page 1145, line 7: delete "child" and substitute "individual".
AB150-ASA1-AA26,105,11 11403. Page 1145, line 9: delete lines 9 and 10.
AB150-ASA1-AA26,105,12 12404. Page 1145, line 11: after that line insert:
AB150-ASA1-AA26,105,20 13"5. "Qualifying individual" means a dependent of a member of a targeted group
14who is employed by a claimant and with respect to whom the member is entitled to
15a deduction under section 151 (c) of the internal revenue code for federal income tax
16purposes, a dependent of a member of a targeted group who is employed by a
17claimant if the dependent is physically or mentally incapable of caring for himself
18or herself or the spouse of a member of a targeted group who is employed by the
19claimant if the spouse is physically or mentally incapable of caring for himself or
20herself.".
AB150-ASA1-AA26,105,21 21405. Page 1145, line 19: substitute "individual" for "child".
AB150-ASA1-AA26,105,22 22406. Page 1145, line 20: after the first comma insert "(c),".
AB150-ASA1-AA26,105,23 23407. Page 1145, line 22: delete "(e) to" and substitute "(g) and".
AB150-ASA1-AA26,106,3
1408. Page 1146, line 21: before the final period insert: "and after the claimant
2is certified under s. 560.765 (3), entitled under s. 560.795 (3) (a) or certified under s.
3560.797 (4) (a)".
AB150-ASA1-AA26,106,4 4409. Page 1146, line 22: delete lines 22 to 24.
AB150-ASA1-AA26,106,5 5410. Page 1147, line 1: after the first comma insert "(c),".
AB150-ASA1-AA26,106,6 6411. Page 1147, line 3: delete "(e) to" and substitute "(g) and".
AB150-ASA1-AA26,106,7 7412. Page 1147, line 11: delete lines 11 to 16.
AB150-ASA1-AA26,106,9 8413. Page 1147, line 24: delete the material beginning with that line and
9ending with page 1148, line 2, and substitute:
AB150-ASA1-AA26,106,10 10" Section 3410mm. 71.47 (1dj) (h) of the statutes is created to read:
AB150-ASA1-AA26,106,1311 71.47 (1dj) (h) For claims based on activity in a zone under s. 560.797, the rules
12under sub. (1di) (b) and (c) as they apply to the credit under that subsection apply
13to the credit under this subsection.".
AB150-ASA1-AA26,106,14 14414. Page 1148, line 10: delete lines 10 to 12 and substitute:
AB150-ASA1-AA26,106,15 15" Section 3411mm. 71.47 (1ds) (h) of the statutes is created to read:
AB150-ASA1-AA26,106,1816 71.47 (1ds) (h) For claims based on activity in a zone under s. 560.797, the rules
17under sub. (1di) (b) and (c) as they apply to the credit under that subsection apply
18to the credit under this subsection.".
AB150-ASA1-AA26,106,19 19415. Page 1148, line 21: delete lines 21 to 23 and substitute:
AB150-ASA1-AA26,106,21 20" Section 3412rg. 71.49 (1) (eb), (ec), (en) and (eo) of the statutes are created
21to read:
AB150-ASA1-AA26,106,2322 71.49 (1) (eb) Development zones jobs credit under s. 71.47 (1dj) if the credit
23is based on activity in a zone under s. 560.797.
AB150-ASA1-AA26,107,2
1(ec) Development zones sales tax credit under s. 72.47 (1ds) if the credit is based
2on activity in a zone under s. 560.797.
AB150-ASA1-AA26,107,33 (en) Development zones day care credit under s. 71.28 (1dd).
AB150-ASA1-AA26,107,44 (eo) Development zones environmental remediation credit under s. 71.28 (1de).