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SB370,7,2016 12. If 2 or more persons own a dwelling, extended dwelling, or condominium
17unit, each person may claim a credit under par. (b) in proportion to the person's
18ownership interest, except that the aggregate amount of the credits claimed by all
19persons who own the dwelling, extended dwelling, or condominium unit may not
20exceed the limitation under subd. 8.
SB370,7,2221 (d) Administration. 1. Section 71.28 (4) (e), (g), and (h), as it applies to the
22credit under s. 71.28 (4), applies to the credit under this subsection.
SB370,8,223 2. If a credit computed under this subsection is not entirely offset against taxes
24otherwise due, the unused balance may be carried forward and credited against
25taxes otherwise due for the following 7 taxable years to the extent not offset by taxes

1otherwise due in all intervening years between the year in which the expense was
2incurred and the year in which the carry-forward credit is claimed.
SB370,3 3Section 3. 71.10 (4) (em) of the statutes is created to read:
SB370,8,44 71.10 (4) (em) Lead hazard abatement tax credit under s. 71.07 (8g).
SB370,4 5Section 4. 71.21 (4) (a) of the statutes is amended to read:
SB370,8,96 71.21 (4) (a) The amount of the credits computed by a partnership under s.
771.07 (2dm), (2dx), (2dy), (3g), (3h), (3n), (3p), (3q), (3r), (3rm), (3rn), (3s), (3t), (3w),
8(3wm), (3y), (4k), (4n), (5e), (5f), (5g), (5h), (5i), (5j), (5k), (5r), (5rm), (6n), (8g), (8r),
9and (10) and passed through to partners shall be added to the partnership's income.
SB370,5 10Section 5. 71.26 (2) (a) 4. of the statutes is amended to read:
SB370,8,1611 71.26 (2) (a) 4. Plus the amount of the credit computed under s. 71.28 (1dm),
12(1dx), (1dy), (3g), (3h), (3n), (3p), (3q), (3r), (3rm), (3rn), (3t), (3w), (3wm), (3y), (5e),
13(5f), (5g), (5h), (5i), (5j), (5k), (5r), (5rm), (6n), (8g), (8r), (9s), and (10) and not passed
14through by a partnership, limited liability company, or tax-option corporation that
15has added that amount to the partnership's, limited liability company's, or
16tax-option corporation's income under s. 71.21 (4) or 71.34 (1k) (g).
SB370,6 17Section 6. 71.28 (8g) of the statutes is created to read:
SB370,8,1918 71.28 (8g) Lead hazard abatement tax credit. (a) Definitions. In this
19subsection:
SB370,8,2320 1. “Certificate of lead-free status" means a certificate of lead-free status, as
21defined in s. 254.11 (4g), that is issued in accordance with the rules promulgated by
22the department of health services under s. 254.179 (1) and has not been revoked by
23the department of health services.
SB370,8,2424 2. “Claimant" means a person who files a claim under this subsection.
SB370,9,2
13. “Condominium unit" means a unit, as defined in s. 703.02 (15), that is a
2dwelling unit.
SB370,9,63 4. “Dwelling" means any structure, all or part of which is designed or used for
4human habitation and includes a structure owned and occupied by members of a
5housing cooperative incorporated under ch. 185 or organized under ch. 193. A
6“dwelling" may contain one or more dwelling units.
SB370,9,97 5. “Dwelling unit" means a structure or that part of a structure that is designed,
8used, or intended to be used as a home or residence by one person or by 2 or more
9persons maintaining a common household, to the exclusion of all others.
SB370,9,1110 6. “Extended dwelling" means a dwelling and the dwelling's utility service
11connections.
SB370,9,1212 7. “First effective" means:
SB370,9,1413 a. With respect to a certificate of lead-free status, the date listed on the
14certificate as the certificate's effective date.
SB370,9,1615 b. With respect to proof of successful abatement, the date on which the
16document is executed.
SB370,9,1717 8. “Lead-bearing paint hazard" has the meaning given in s. 254.11 (8d).
SB370,9,1818 9. “Lead hazard" has the meaning given in s. 254.11 (8g).
SB370,9,2219 10. “Lead hazard abatement" means lead hazard abatement, as defined in s.
20254.11 (8j), that is conducted in accordance with the rules promulgated by the
21department of health services under s. 254.172 (1) by a person certified by the
22department of health services under s. 254.176 (1).
SB370,9,2523 11. “Lead investigation" means a lead investigation, as defined in s. 254.11 (8s),
24that is conducted in accordance with the rules promulgated by the department of
25health services under s. 254.167.
SB370,10,1
112. “Lead risk assessor" has the meaning given in s. 254.11 (9g).
SB370,10,62 13. “Proof of successful abatement" means a document executed by a certified
3lead risk assessor or other person certified under s. 254.176 that certifies a finding
4by the assessor that lead hazard abatement in or on a dwelling, extended dwelling,
5or condominium unit permanently eliminated all lead hazards in the dwelling,
6extended dwelling, or condominium unit.
SB370,10,107 14. “Utility service connections" means improvements to real property
8necessary to connect a dwelling or a structure of a condominium, as defined in s.
9703.02 (4), to utility services, including heat, light, water, power,
10telecommunications services, and sewer services.
SB370,10,1811 (b) Filing claims. Subject to the limitations and conditions provided in this
12subsection, for a taxable year in which a certificate of lead-free status or proof of
13successful abatement described under par. (c) 2. is first effective, a claimant may
14claim as a credit against the tax imposed under s. 71.23, up to the amount of those
15taxes, an amount equal to the amount the claimant paid for lead hazard abatement
16in or on a dwelling, extended dwelling, or condominium unit in this state owned by
17the claimant to which the certificate of lead-free status or proof of successful
18abatement relates.
SB370,11,219 (c) Limitations and conditions. 1. Before commencing lead hazard abatement
20for which a credit may be claimed under this subsection, a claimant shall have a
21certified lead risk assessor or other person certified by the department of health
22services under s. 254.176 conduct a lead investigation of the dwelling, extended
23dwelling, or condominium unit to which the credit relates and determine that a
24lead-bearing paint hazard or lead hazard exists in or on the dwelling, extended
25dwelling, or condominium unit. In calculating the amount of the credit under this

1subsection, a claimant may not use any amounts paid for lead hazard abatement
2before the lead investigation and determination is completed.
SB370,11,43 2. A claimant shall submit with the claimant's tax return all of the following
4that are applicable to the claimant's claim:
SB370,11,85 a. If the lead investigation described under subd. 1. identified the presence of
6a lead-bearing paint hazard in or on the dwelling or condominium unit, a copy of a
7certificate of lead-free status issued with respect to the dwelling or condominium
8unit that is first effective in the taxable year to which the claim relates.
SB370,11,139 b. If the lead investigation described under subd. 1. identified the presence of
10a lead hazard other than a lead-bearing paint hazard in or on the dwelling, extended
11dwelling, or condominium unit, proof of successful abatement issued with respect to
12the dwelling, extended dwelling, or condominium unit that is first effective in the
13taxable year to which the claim relates.
SB370,11,1514 3. A certificate of lead-free status described under subd. 2. a. that is issued with
15respect to a dwelling shall cover the entire dwelling.
SB370,11,1816 4. Proof of successful abatement described under subd. 2. b. that is issued with
17respect to a dwelling or extended dwelling shall cover the entire dwelling or extended
18dwelling.
SB370,11,2419 5. To claim a credit under this subsection with respect to a condominium unit,
20in addition to a copy of the certificate of lead-free status and the proof of successful
21abatement described under subd. 2., a claimant shall submit with the claimant's tax
22return a copy of a certificate of lead-free status issued with respect to the
23condominium's common elements, as defined in s. 703.02 (2), except that the
24certificate need not cover any utility service connections that are common elements.
SB370,12,11
16. Notwithstanding par. (b), if a residential condominium's association, as
2defined in s. 703.02 (1m), paid for lead hazard abatement in or on the condominium's
3common elements, as defined in s. 703.02 (2), the association may claim a credit
4under this subsection even if the association does not own the common elements and
5even if the common elements do not constitute a dwelling or extended dwelling or,
6at the option of the association, the condominium's unit owners, as defined in s.
7703.02 (17), may claim the credit in proportion to their percentage interests in the
8common elements, as determined under s. 703.13. If the association elects to allow
9the unit owners to claim the credit, the association shall compute the amount of the
10credit that each of the unit owners may claim and shall provide that information to
11each of them.
SB370,12,1312 7. A claimant may only claim a credit under this subsection within the time
13period specified under s. 71.75 (2).
SB370,12,1914 8. The maximum aggregate amount that one or more claimants may claim
15under this subsection and ss. 71.07 (8g) and 71.47 (8g) with respect to a particular
16dwelling, extended dwelling, or condominium unit is $1,500 per dwelling, extended
17dwelling, or condominium unit, except that, if the dwelling or extended dwelling
18contains more than one dwelling unit, the maximum aggregate amount is $1,500 per
19dwelling unit.
SB370,13,520 9. Partnerships, limited liability companies, and tax-option corporations may
21not claim the credit under this subsection, but the eligibility for, and the amount of,
22the credit are based on their payment of amounts described under par. (b), except
23that for each dwelling, extended dwelling, or condominium unit owned by the entity
24the aggregate amount of credits that the entity may compute may not exceed the
25limitation under subd. 8. A partnership, limited liability company, or tax-option

1corporation shall compute the amount of the credit that each of its partners,
2members, or shareholders may claim and shall provide that information to each of
3them. Partners, members of limited liability companies, and shareholders of
4tax-option corporations may claim the credit in proportion to their ownership
5interests.
SB370,13,146 10. Housing cooperatives incorporated under ch. 185 or organized under ch.
7193 may not claim the credit under this subsection, but the eligibility for, and the
8amount of, the credit are based on their payment of amounts described under par.
9(b), except that for each dwelling, extended dwelling, or condominium unit owned by
10the entity the aggregate amount of credits that the entity may compute may not
11exceed the limitation under subd. 8. A housing cooperative shall compute the
12amount of the credit that each of its members may claim and shall provide that
13information to each of them. Members may claim the credit in proportion to their
14ownership interests.
SB370,13,1915 11. If 2 or more persons own a dwelling, extended dwelling, or condominium
16unit, each person may claim a credit under par. (b) in proportion to the person's
17ownership interest, except that the aggregate amount of the credits claimed by all
18persons who own the dwelling, extended dwelling, or condominium unit may not
19exceed the limitation under subd. 8.
SB370,13,2120 (d) Administration. 1. Subsection (4) (e), (g), and (h), as it applies to the credit
21under sub. (4), applies to the credit under this subsection.
SB370,14,222 2. If a credit computed under this subsection is not entirely offset against taxes
23otherwise due, the unused balance may be carried forward and credited against
24taxes otherwise due for the following 7 taxable years to the extent not offset by taxes

1otherwise due in all intervening years between the year in which the expense was
2incurred and the year in which the carry-forward credit is claimed.
SB370,7 3Section 7. 71.30 (3) (am) of the statutes is created to read:
SB370,14,44 71.30 (3) (am) Lead hazard abatement tax credit under s. 71.28 (8g).
SB370,8 5Section 8. 71.34 (1k) (g) of the statutes is amended to read:
SB370,14,96 71.34 (1k) (g) An addition shall be made for credits computed by a tax-option
7corporation under s. 71.28 (1dm), (1dx), (1dy), (3), (3g), (3h), (3n), (3p), (3q), (3r),
8(3rm), (3rn), (3t), (3w), (3wm), (3y), (4), (5), (5e), (5f), (5g), (5h), (5i), (5j), (5k), (5r),
9(5rm), (6n), (8g), (8r), and (10) and passed through to shareholders.
SB370,9 10Section 9. 71.45 (2) (a) 10. of the statutes is amended to read:
SB370,14,1711 71.45 (2) (a) 10. By adding to federal taxable income the amount of credit
12computed under s. 71.47 (1dm) to (1dy), (3g), (3h), (3n), (3p), (3q), (3r), (3rm), (3rn),
13(3w), (3y), (5e), (5f), (5g), (5h), (5i), (5j), (5k), (5r), (5rm), (6n), (8g), (8r), (9s), and (10)
14and not passed through by a partnership, limited liability company, or tax-option
15corporation that has added that amount to the partnership's, limited liability
16company's, or tax-option corporation's income under s. 71.21 (4) or 71.34 (1k) (g) and
17the amount of credit computed under s. 71.47 (1), (3), (3t), (4), (4m), and (5).
SB370,10 18Section 10. 71.47 (8g) of the statutes is created to read:
SB370,14,2019 71.47 (8g) Lead hazard abatement tax credit. (a) Definitions. In this
20subsection:
SB370,14,2421 1. “Certificate of lead-free status" means a certificate of lead-free status, as
22defined in s. 254.11 (4g), that is issued in accordance with the rules promulgated by
23the department of health services under s. 254.179 (1) and has not been revoked by
24the department of health services.
SB370,14,2525 2. “Claimant" means a person who files a claim under this subsection.
SB370,15,2
13. “Condominium unit" means a unit, as defined in s. 703.02 (15), that is a
2dwelling unit.
SB370,15,63 4. “Dwelling" means any structure, all or part of which is designed or used for
4human habitation and includes a structure owned and occupied by members of a
5housing cooperative incorporated under ch. 185 or organized under ch. 193. A
6“dwelling" may contain one or more dwelling units.
SB370,15,97 5. “Dwelling unit" means a structure or that part of a structure that is designed,
8used, or intended to be used as a home or residence by one person or by 2 or more
9persons maintaining a common household, to the exclusion of all others.
SB370,15,1110 6. “Extended dwelling" means a dwelling and the dwelling's utility service
11connections.
SB370,15,1212 7. “First effective" means:
SB370,15,1413 a. With respect to a certificate of lead-free status, the date listed on the
14certificate as the certificate's effective date.
SB370,15,1615 b. With respect to proof of successful abatement, the date on which the
16document is executed.
SB370,15,1717 8. “Lead-bearing paint hazard" has the meaning given in s. 254.11 (8d).
SB370,15,1818 9. “Lead hazard" has the meaning given in s. 254.11 (8g).
SB370,15,2219 10. “Lead hazard abatement" means lead hazard abatement, as defined in s.
20254.11 (8j), that is conducted in accordance with the rules promulgated by the
21department of health services under s. 254.172 (1) by a person certified by the
22department of health services under s. 254.176 (1).
SB370,15,2523 11. “Lead investigation" means a lead investigation, as defined in s. 254.11 (8s),
24that is conducted in accordance with the rules promulgated by the department of
25health services under s. 254.167.
SB370,16,1
112. “Lead risk assessor" has the meaning given in s. 254.11 (9g).
SB370,16,62 13. “Proof of successful abatement" means a document executed by a certified
3lead risk assessor or other person certified under s. 254.176 that certifies a finding
4by the assessor that lead hazard abatement in or on a dwelling, extended dwelling,
5or condominium unit permanently eliminated all lead hazards in the dwelling,
6extended dwelling, or condominium unit.
SB370,16,107 14. “Utility service connections" means improvements to real property
8necessary to connect a dwelling or a structure of a condominium, as defined in s.
9703.02 (4), to utility services, including heat, light, water, power,
10telecommunications services, and sewer services.
SB370,16,1811 (b) Filing claims. Subject to the limitations and conditions provided in this
12subsection, for a taxable year in which a certificate of lead-free status or proof of
13successful abatement described under par. (c) 2. is first effective, a claimant may
14claim as a credit against the tax imposed under s. 71.43, up to the amount of those
15taxes, an amount equal to the amount the claimant paid for lead hazard abatement
16in or on a dwelling, extended dwelling, or condominium unit in this state owned by
17the claimant to which the certificate of lead-free status or proof of successful
18abatement relates.
SB370,17,219 (c) Limitations and conditions. 1. Before commencing lead hazard abatement
20for which a credit may be claimed under this subsection, a claimant shall have a
21certified lead risk assessor or other person certified by the department of health
22services under s. 254.176 conduct a lead investigation of the dwelling, extended
23dwelling, or condominium unit to which the credit relates and determine that a
24lead-bearing paint hazard or lead hazard exists in or on the dwelling, extended
25dwelling, or condominium unit. In calculating the amount of the credit under this

1subsection, a claimant may not use any amounts paid for lead hazard abatement
2before the lead investigation and determination is completed.
SB370,17,43 2. A claimant shall submit with the claimant's tax return all of the following
4that are applicable to the claimant's claim:
SB370,17,85 a. If the lead investigation described under subd. 1. identified the presence of
6a lead-bearing paint hazard in or on the dwelling or condominium unit, a copy of a
7certificate of lead-free status issued with respect to the dwelling or condominium
8unit that is first effective in the taxable year to which the claim relates.
SB370,17,139 b. If the lead investigation described under subd. 1. identified the presence of
10a lead hazard other than a lead-bearing paint hazard in or on the dwelling, extended
11dwelling, or condominium unit, proof of successful abatement issued with respect to
12the dwelling, extended dwelling, or condominium unit that is first effective in the
13taxable year to which the claim relates.
SB370,17,1514 3. A certificate of lead-free status described under subd. 2. a. that is issued with
15respect to a dwelling shall cover the entire dwelling.
SB370,17,1816 4. Proof of successful abatement described under subd. 2. b. that is issued with
17respect to a dwelling or extended dwelling shall cover the entire dwelling or extended
18dwelling.
SB370,17,2419 5. To claim a credit under this subsection with respect to a condominium unit,
20in addition to a copy of the certificate of lead-free status and the proof of successful
21abatement described under subd. 2., a claimant shall submit with the claimant's tax
22return a copy of a certificate of lead-free status issued with respect to the
23condominium's common elements, as defined in s. 703.02 (2), except that the
24certificate need not cover any utility service connections that are common elements.
SB370,18,11
16. Notwithstanding par. (b), if a residential condominium's association, as
2defined in s. 703.02 (1m), paid for lead hazard abatement in or on the condominium's
3common elements, as defined in s. 703.02 (2), the association may claim a credit
4under this subsection even if the association does not own the common elements and
5even if the common elements do not constitute a dwelling or extended dwelling or,
6at the option of the association, the condominium's unit owners, as defined in s.
7703.02 (17), may claim the credit in proportion to their percentage interests in the
8common elements, as determined under s. 703.13. If the association elects to allow
9the unit owners to claim the credit, the association shall compute the amount of the
10credit that each of the unit owners may claim and shall provide that information to
11each of them.
SB370,18,1312 7. A claimant may only claim a credit under this subsection within the time
13period specified under s. 71.75 (2).
SB370,18,1914 8. The maximum aggregate amount that one or more claimants may claim
15under this subsection and ss. 71.07 (8g) and 71.28 (8g) with respect to a particular
16dwelling, extended dwelling, or condominium unit is $1,500 per dwelling, extended
17dwelling, or condominium unit, except that, if the dwelling or extended dwelling
18contains more than one dwelling unit, the maximum aggregate amount is $1,500 per
19dwelling unit.
SB370,19,520 9. Partnerships, limited liability companies, and tax-option corporations may
21not claim the credit under this subsection, but the eligibility for, and the amount of,
22the credit are based on their payment of amounts described under par. (b), except
23that for each dwelling, extended dwelling, or condominium unit owned by the entity
24the aggregate amount of credits that the entity may compute may not exceed the
25limitation under subd. 8. A partnership, limited liability company, or tax-option

1corporation shall compute the amount of the credit that each of its partners,
2members, or shareholders may claim and shall provide that information to each of
3them. Partners, members of limited liability companies, and shareholders of
4tax-option corporations may claim the credit in proportion to their ownership
5interests.
SB370,19,146 10. Housing cooperatives incorporated under ch. 185 or organized under ch.
7193 may not claim the credit under this subsection, but the eligibility for, and the
8amount of, the credit are based on their payment of amounts described under par.
9(b), except that for each dwelling, extended dwelling, or condominium unit owned by
10the entity the aggregate amount of credits that the entity may compute may not
11exceed the limitation under subd. 8. A housing cooperative shall compute the
12amount of the credit that each of its members may claim and shall provide that
13information to each of them. Members may claim the credit in proportion to their
14ownership interests.
SB370,19,1915 11. If 2 or more persons own a dwelling, extended dwelling, or condominium
16unit, each person may claim a credit under par. (b) in proportion to the person's
17ownership interest, except that the aggregate amount of the credits claimed by all
18persons who own the dwelling, extended dwelling, or condominium unit may not
19exceed the limitation under subd. 8.
SB370,19,2120 (d) Administration. 1. Section 71.28 (4) (e), (g), and (h), as it applies to the
21credit under s. 71.28 (4), applies to the credit under this subsection.
SB370,20,222 2. If a credit computed under this subsection is not entirely offset against taxes
23otherwise due, the unused balance may be carried forward and credited against
24taxes otherwise due for the following 7 taxable years to the extent not offset by taxes

1otherwise due in all intervening years between the year in which the expense was
2incurred and the year in which the carry-forward credit is claimed.
SB370,11 3Section 11. 71.49 (1) (am) of the statutes is created to read:
SB370,20,44 71.49 (1) (am) Lead hazard abatement tax credit under s. 71.47 (8g).
SB370,12 5Section 12. Initial applicability.
SB370,20,96 (1) This act first applies to taxable years beginning on January 1 of the year
7in which this subsection takes effect, except that if this subsection takes effect after
8July 31, this act first applies to taxable years beginning on January 1 of the year
9following the year in which this subsection takes effect.
SB370,20,1010 (End)
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