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SB21,2282 24Section 2282. 71.28 (1dx) (c) of the statutes is amended to read:
SB21,935,13
171.28 (1dx) (c) Credit precluded. If the certification of a person for tax benefits
2under s. 235.365 (3), 235.397 (4), 235.398 (3), or 235.3995 (4) or s. 238.365 (3), 2013
3stats., s.
238.397 (4), 2013 stats., s. 238.398 (3), 2013 stats., or s. 238.3995 (4), 2013
4stats.,
or s. 560.765 (3), 2009 stats., s. 560.797 (4), 2009 stats., s. 560.798 (3), 2009
5stats., or s. 560.7995 (4), 2009 stats., is revoked, or if the person becomes ineligible
6for tax benefits under s. 235.395 (3) or s. 238.395 (3), 2013 stats., or s. 560.795 (3),
72009 stats., that person may not claim credits under this subsection for the taxable
8year that includes the day on which the certification is revoked; the taxable year that
9includes the day on which the person becomes ineligible for tax benefits; or
10succeeding taxable years and that person may not carry over unused credits from
11previous years to offset tax under this chapter for the taxable year that includes the
12day on which certification is revoked; the taxable year that includes the day on which
13the person becomes ineligible for tax benefits; or succeeding taxable years.
SB21,2283 14Section 2283. 71.28 (1dx) (d) of the statutes is amended to read:
SB21,935,2415 71.28 (1dx) (d) Carry-over precluded. If a person who is entitled under s.
16235.395 (3) or
s. 238.395 (3), 2013 stats., or s. 560.795 (3), 2009 stats., to claim tax
17benefits or certified under s. 235.365 (3), 235.397 (4), 235.398 (3), or 235.3995 (4) or
18s. 238.365 (3), 2013 stats., s. 238.397 (4), 2013 stats., s. 238.398 (3), 2013 stats., or
19s. 238.3995 (4), 2013 stats., or s. 560.765 (3), 2009 stats., s. 560.797 (4), 2009 stats.,
20s. 560.798 (3), 2009 stats., or s. 560.7995 (4), 2009 stats., for tax benefits ceases
21business operations in the development zone during any of the taxable years that
22that zone exists, that person may not carry over to any taxable year following the
23year during which operations cease any unused credits from the taxable year during
24which operations cease or from previous taxable years.
SB21,2284
1Section 2284. 71.28 (1dx) (e) of the statutes is renumbered 71.28 (1dx) (e) 1.
2and amended to read:
SB21,936,73 71.28 (1dx) (e) 1. Subsection (4) (e) to (h), as it applies to the credit under sub.
4(4), applies to the credit under this subsection. Subsection (1dj) (c), as it applies to
5the credit under sub. (1dj), applies to the credit under this subsection.
Claimants
6shall include with their returns a copy of their certification for tax benefits and a copy
7of the department of commerce's verification of their expenses.
SB21,2285 8Section 2285. 71.28 (1dx) (e) 2. of the statutes is created to read:
SB21,936,179 71.28 (1dx) (e) 2. The credit under this subsection may not be claimed by
10partnerships, limited liability companies and tax-option corporations but the
11eligibility for, and the amount of, that credit shall be determined on the basis of their
12economic activity, not that of their shareholders, partners or members. The
13corporation, partnership or limited liability company shall compute the amount of
14credit that may be claimed by each of its shareholders, partners or members and
15shall provide that information to each of its shareholders, partners or members.
16That credit may be claimed by partners, members of limited liability companies and
17shareholders of tax-option corporations in proportion to their ownership interests.
SB21,2286 18Section 2286. 71.28 (1dy) (a) of the statutes is amended to read:
SB21,936,2219 71.28 (1dy) (a) Definition. In this subsection, "claimant" means a person who
20files a claim under this subsection and is certified under s. 235.301 (2) or s. 238.301
21(2), 2013 stats., or s. 560.701 (2), 2009 stats., and authorized to claim tax benefits
22under s. 235.303 or s. 238.303, 2013 stats., or s. 560.703, 2009 stats.
SB21,2287 23Section 2287. 71.28 (1dy) (b) of the statutes is amended to read:
SB21,937,424 71.28 (1dy) (b) Filing claims. Subject to the limitations under this subsection
25and ss. 235.301 to 235.306 or ss. 238.301 to 238.306 , 2013 stats., or s. ss. 560.701 to

1560.706, 2009 stats., for taxable years beginning after December 31, 2008, and before
2January 1, 2016,
a claimant may claim as a credit against the tax imposed under s.
371.23, up to the amount of the tax, the amount authorized for the claimant under s.
4235.303 or
s. 238.303, 2013 stats., or s. 560.703, 2009 stats.
SB21,2288 5Section 2288. 71.28 (1dy) (c) 1. of the statutes is amended to read:
SB21,937,106 71.28 (1dy) (c) 1. No credit may be allowed under this subsection unless the
7claimant includes with the claimant's return a copy of the claimant's certification
8under s. 235.301 (2) or s. 238.301 (2), 2013 stats., or s. 560.701 (2), 2009 stats., and
9a copy of the claimant's notice of eligibility to receive tax benefits under s. 235.303
10(3) or
s. 238.303 (3), 2013 stats., or s. 560.703 (3), 2009 stats.
SB21,2289 11Section 2289. 71.28 (1dy) (c) 2. of the statutes is amended to read:
SB21,937,2012 71.28 (1dy) (c) 2. Partnerships, limited liability companies, and tax-option
13corporations may not claim the credit under this subsection, but the eligibility for,
14and the amount of, the credit are based on their authorization to claim tax benefits
15under s. 235.303 or s. 238.303, 2013 stats., or s. 560.703, 2009 stats. A partnership,
16limited liability company, or tax-option corporation shall compute the amount of
17credit that each of its partners, members, or shareholders may claim and shall
18provide that information to each of them. Partners, members of limited liability
19companies, and shareholders of tax-option corporations may claim the credit in
20proportion to their ownership interests.
SB21,2290 21Section 2290. 71.28 (1dy) (d) 2. of the statutes is amended to read:
SB21,938,622 71.28 (1dy) (d) 2. If a claimant's certification is revoked under s. 235.305 or s.
23238.305, 2013 stats., or s. 560.705, 2009 stats., or if a claimant becomes ineligible for
24tax benefits under s. 235.302 or s. 238.302, 2013 stats., or s. 560.702, 2009 stats., the
25claimant may not claim credits under this subsection for the taxable year that

1includes the day on which the certification is revoked; the taxable year that includes
2the day on which the claimant becomes ineligible for tax benefits; or succeeding
3taxable years and the claimant may not carry over unused credits from previous
4years to offset the tax imposed under s. 71.23 for the taxable year that includes the
5day on which certification is revoked; the taxable year that includes the day on which
6the claimant becomes ineligible for tax benefits; or succeeding taxable years.
SB21,2291 7Section 2291. 71.28 (1dy) (d) 4. of the statutes is created to read:
SB21,938,108 71.28 (1dy) (d) 4. Credits claimed under this subsection for taxable years
9beginning after December 31, 2008, and before January 1, 2016, may be carried
10forward for taxable years beginning after December 31, 2015.
SB21,2292 11Section 2292. 71.28 (3g) (a) (intro.) of the statutes is amended to read:
SB21,938,1712 71.28 (3g) (a) (intro.) Subject to the limitations under this subsection and ss.
1373.03 (35m) and 235.23 and s. 238.23, 2013 stats., and s. 560.96, 2009 stats., a
14business that is certified under s. 235.23 (3) or s. 238.23 (3), 2013 stats., or s. 560.96
15(3), 2009 stats., may claim as a credit against the taxes imposed under s. 71.23 an
16amount equal to the sum of the following, as established under s. 235.23 (3) (c) or s.
17238.23 (3) (c), 2013 stats., or s. 560.96 (3) (c), 2009 stats.:
SB21,2293 18Section 2293. 71.28 (3g) (b) of the statutes is amended to read:
SB21,938,2119 71.28 (3g) (b) The department of revenue shall notify the department of
20commerce or the Wisconsin Economic Development Corporation
Forward Wisconsin
21Development Authority
of all claims under this subsection.
SB21,2294 22Section 2294. 71.28 (3g) (e) 2. of the statutes is amended to read:
SB21,939,223 71.28 (3g) (e) 2. The investments that relate to the amount described under par.
24(a) 2. for which a claimant makes a claim under this subsection must be retained for

1use in the technology zone for the period during which the claimant's business is
2certified under s. 235.23 (3) or s. 238.23 (3), 2013 stats., or s. 560.96 (3), 2009 stats.
SB21,2295 3Section 2295. 71.28 (3g) (f) 1. of the statutes is amended to read:
SB21,939,74 71.28 (3g) (f) 1. A copy of the verification that the claimant's business is
5certified under s. 235.23 (3) or s. 238.23 (3), 2013 stats., or s. 560.96 (3), 2009 stats.,
6and that the business has entered into an agreement under s. 235.23 (3) (d) or s.
7238.23 (3) (d), 2013 stats., or s. 560.96 (3) (d), 2009 stats.
SB21,2296 8Section 2296. 71.28 (3g) (f) 2. of the statutes is amended to read:
SB21,939,129 71.28 (3g) (f) 2. A statement from the department of commerce or the Wisconsin
10Economic Development Corporation or the Forward Wisconsin Development
11Authority
verifying the purchase price of the investment described under par. (a) 2.
12and verifying that the investment fulfills the requirement under par. (e) 2.
SB21,2297 13Section 2297. 71.28 (3q) (a) 1. of the statutes is amended to read:
SB21,939,1514 71.28 (3q) (a) 1. "Claimant" means a person certified to receive tax benefits
15under s. 235.16 (2) or s. 238.16 (2), 2013 stats., or s. 560.2055 (2), 2009 stats.
SB21,2298 16Section 2298. 71.28 (3q) (a) 2. of the statutes is amended to read:
SB21,939,2217 71.28 (3q) (a) 2. "Eligible employee" means, for taxable years beginning before
18January 1, 2011, an eligible employee under s. 560.2055 (1) (b), 2009 stats., who
19satisfies the wage requirements under s. 560.2055 (3) (a) or (b), 2009 stats., or, for
20taxable years beginning after December 31, 2010, an eligible employee under s.
21235.16 (1) (b) or
s. 238.16 (1) (b), 2013 stats., who satisfies the wage requirements
22under s. 235.16 (3) (a) or (b) or s. 238.16 (3) (a) or (b), 2013 stats.
SB21,2299 23Section 2299. 71.28 (3q) (b) of the statutes is amended to read:
SB21,940,324 71.28 (3q) (b) Filing claims. Subject to the limitations provided in this
25subsection and s. 235.16 or s. 238.16, 2013 stats., or s. 560.2055, 2009 stats., for

1taxable years beginning after December 31, 2009, and before January 1, 2016, a
2claimant may claim as a credit against the taxes imposed under s. 71.23 any of the
3following:
SB21,940,64 1. The amount of wages that the claimant paid to an eligible employee in the
5taxable year, not to exceed 10 percent of such wages, as determined under s. 235.16
6or
s. 238.16, 2013 stats., or s. 560.2055, 2009 stats.
SB21,940,107 2. The amount of the costs incurred by the claimant in the taxable year, as
8determined under s. 235.16 or s. 238.16, 2013 stats., or s. 560.2055, 2009 stats., to
9undertake the training activities described under s. 235.16 (3) (c) or s. 238.16 (3) (c),
102013 stats.,
or s. 560.2055 (3) (c), 2009 stats.
SB21,2300 11Section 2300. 71.28 (3q) (c) 2. of the statutes is amended to read:
SB21,940,1512 71.28 (3q) (c) 2. No credit may be allowed under this subsection unless the
13claimant includes with the claimant's return a copy of the claimant's certification for
14tax benefits under s. 235.16 (2) or s. 238.16 (2) , 2013 stats., or s. 560.2055 (2), 2009
15stats.
SB21,2301 16Section 2301. 71.28 (3q) (c) 3. of the statutes is amended to read:
SB21,940,2117 71.28 (3q) (c) 3. The maximum amount of credits that may be awarded under
18this subsection and ss. 71.07 (3q) and 71.47 (3q) for the period beginning on January
191, 2010, and ending on June 30, 2013, is $14,500,000, not including the amount of
20any credits reallocated under 235.15 (3) (d) or s. 238.15 (3) (d), 2013 stats., or s.
21560.205 (3) (d), 2009 stats.
SB21,2302 22Section 2302. 71.28 (3q) (d) 3. of the statutes is created to read:
SB21,940,2523 71.28 (3q) (d) 3. Credits claimed under this subsection for taxable years
24beginning after December 31, 2008, and before January 1, 2016, may be carried
25forward for taxable years beginning after December 31, 2015.
SB21,2303
1Section 2303. 71.28 (3w) (a) 2. of the statutes is amended to read:
SB21,941,42 71.28 (3w) (a) 2. "Claimant" means a person who is certified to claim tax
3benefits under s. 235.399 (5) or s. 238.399 (5), 2013 stats., or s. 560.799 (5), 2009
4stats., and who files a claim under this subsection.
SB21,2304 5Section 2304. 71.28 (3w) (a) 3. of the statutes is amended to read:
SB21,941,86 71.28 (3w) (a) 3. "Full-time employee" means a full-time employee, as defined
7in s. 235.399 (1) (am) or s. 238.399 (1) (am), 2013 stats., or s. 560.799 (1) (am), 2009
8stats.
SB21,2305 9Section 2305. 71.28 (3w) (a) 4. of the statutes is amended to read:
SB21,941,1110 71.28 (3w) (a) 4. "Enterprise zone" means a zone designated under s. 235.399
11or
s. 238.399, 2013 stats., or s. 560.799, 2009 stats.
SB21,2306 12Section 2306. 71.28 (3w) (a) 5d. of the statutes is amended to read:
SB21,941,1513 71.28 (3w) (a) 5d. "Tier I county or municipality" means a tier I county or
14municipality, as determined under s. 235.399 or s. 238.399, 2013 stats., or s. 560.799,
152009 stats.
SB21,2307 16Section 2307. 71.28 (3w) (a) 5e. of the statutes is amended to read:
SB21,941,1917 71.28 (3w) (a) 5e. "Tier II county or municipality" means a tier II county or
18municipality, as determined under s. 235.399 or s. 238.399, 2013 stats., or s. 560.799,
192009 stats.
SB21,2308 20Section 2308. 71.28 (3w) (b) (intro.) of the statutes is amended to read:
SB21,941,2421 71.28 (3w) (b) Filing claims; payroll. (intro.) Subject to the limitations
22provided in this subsection and s. 235.399 or s. 238.399, 2013 stats., or s. 560.799,
232009 stats., a claimant may claim as a credit against the tax imposed under s. 71.23
24an amount calculated as follows:
SB21,2309 25Section 2309. 71.28 (3w) (b) 5. of the statutes is amended to read:
SB21,942,3
171.28 (3w) (b) 5. Multiply the amount determined under subd. 4. by the
2percentage determined under s. 235.399 or s. 238.399 , 2013 stats., or s. 560.799, 2009
3stats., not to exceed 7 percent.
SB21,2310 4Section 2310. 71.28 (3w) (bm) 1. of the statutes is amended to read:
SB21,942,155 71.28 (3w) (bm) 1. In addition to the credits under par. (b) and subds. 2., 3., and
64., and subject to the limitations provided in this subsection and s. 235.399 or s.
7238.399, 2013 stats., or s. 560.799, 2009 stats., a claimant may claim as a credit
8against the tax imposed under s. 71.23 an amount equal to a percentage, as
9determined under s. 235.399 or s. 238.399, 2013 stats., or s. 560.799, 2009 stats., not
10to exceed 100 percent, of the amount the claimant paid in the taxable year to upgrade
11or improve the job-related skills of any of the claimant's full-time employees, to train
12any of the claimant's full-time employees on the use of job-related new technologies,
13or to provide job-related training to any full-time employee whose employment with
14the claimant represents the employee's first full-time job. This subdivision does not
15apply to employees who do not work in an enterprise zone.
SB21,2311 16Section 2311. 71.28 (3w) (bm) 2. of the statutes is amended to read:
SB21,943,617 71.28 (3w) (bm) 2. In addition to the credits under par. (b) and subds. 1., 3., and
184., and subject to the limitations provided in this subsection and s. 235.399 or s.
19238.399, 2013 stats., or s. 560.799, 2009 stats., a claimant may claim as a credit
20against the tax imposed under s. 71.23 an amount equal to the percentage, as
21determined under s. 235.399 or s. 238.399, 2013 stats., or s. 560.799, 2009 stats., not
22to exceed 7 percent, of the claimant's zone payroll paid in the taxable year to all of
23the claimant's full-time employees whose annual wages are greater than the amount
24determined by multiplying 2,080 by 150 percent of the federal minimum wage in a
25tier I county or municipality, not including the wages paid to the employees

1determined under par. (b) 1., or greater than $30,000 in a tier II county or
2municipality, not including the wages paid to the employees determined under par.
3(b) 1., and who the claimant employed in the enterprise zone in the taxable year, if
4the total number of such employees is equal to or greater than the total number of
5such employees in the base year. A claimant may claim a credit under this
6subdivision for no more than 5 consecutive taxable years.
SB21,2312 7Section 2312. 71.28 (3w) (bm) 3. of the statutes is amended to read:
SB21,943,148 71.28 (3w) (bm) 3. In addition to the credits under par. (b) and subds. 1., 2., and
94., and subject to the limitations provided in this subsection and s. 235.399 or s.
10238.399, 2013 stats., or s. 560.799, 2009 stats., for taxable years beginning after
11December 31, 2008, a claimant may claim as a credit against the tax imposed under
12s. 71.23 up to 10 percent of the claimant's significant capital expenditures, as
13determined under s. 235.399 (5m) or s. 238.399 (5m) , 2013 stats., or s. 560.799 (5m),
142009 stats.
SB21,2313 15Section 2313. 71.28 (3w) (bm) 4. of the statutes is amended to read:
SB21,943,2516 71.28 (3w) (bm) 4. In addition to the credits under par. (b) and subds. 1., 2., and
173., and subject to the limitations provided in this subsection and s. 235.399 or s.
18238.399, 2013 stats., or s. 560.799, 2009 stats., for taxable years beginning after
19December 31, 2009, a claimant may claim as a credit against the tax imposed under
20s. 71.23, up to 1 percent of the amount that the claimant paid in the taxable year to
21purchase tangible personal property, items, property, or goods under s. 77.52 (1) (b),
22(c), or (d), or services from Wisconsin vendors, as determined under s. 235.399 (5) (e)
23or
s. 238.399 (5) (e), 2013 stats., or s. 560.799 (5) (e), 2009 stats., except that the
24claimant may not claim the credit under this subdivision and subd. 3. for the same
25expenditures.
SB21,2314
1Section 2314. 71.28 (3w) (c) 3. of the statutes is amended to read:
SB21,944,52 71.28 (3w) (c) 3. No credit may be allowed under this subsection unless the
3claimant includes with the claimant's return a copy of the claimant's certification for
4tax benefits under s. 235.399 (5) or (5m) or s. 238.399 (5) or (5m), 2013 stats., or s.
5560.799 (5) or (5m), 2009 stats.
SB21,2315 6Section 2315. 71.28 (3w) (d) of the statutes is amended to read:
SB21,944,127 71.28 (3w) (d) Administration. Subsection (4) (g) and (h), as it applies to the
8credit under sub. (4), applies to the credit under this subsection. Claimants shall
9include with their returns a copy of their certification for tax benefits, and a copy of
10the verification of their expenses, from the department of commerce or the Wisconsin
11Economic Development Corporation or the Forward Wisconsin Development
12Authority
.
SB21,2316 13Section 2316. 71.28 (3y) of the statutes is created to read:
SB21,944,1414 71.28 (3y) Business development credit. (a) Definitions. In this subsection:
SB21,944,1515 1. "Claimant" means a person certified to receive tax benefits under s. 235.308.
SB21,944,1616 2. "Eligible position" has the meaning given in s. 235.308 (1) (a).
SB21,944,1917 (b) Filing claims. Subject to the limitations provided in this subsection and s.
18235.308, for taxable years beginning after December 31, 2015, a claimant may claim
19as a credit against the tax imposed under ss. 71.02 and 71.08 all of the following:
SB21,944,2220 1. The amount of wages that the claimant paid to an employee in an eligible
21position in the taxable year, not to exceed 10 percent of such wages, as determined
22by the Forward Wisconsin Development Authority under s. 235.308.
SB21,945,223 2. The amount of wages that the claimant paid to an employee in an eligible
24position in the taxable year, not to exceed 5 percent of such wages, if the employee

1is employed in an eligible position at the claimant's business in an economically
2distressed area, as determined by the Forward Wisconsin Development Authority.
SB21,945,53 3. The amount of training costs that the claimant incurred under s. 235.308 (4)
4(a) 3., not to exceed 50 percent of such costs, as determined by the Forward Wisconsin
5Development Authority.
SB21,945,96 4. The amount of the personal property investment, not to exceed 3 percent of
7such investment, and the amount of the real property investment, not to exceed 5
8percent of such investment, in a capital investment project that satisfies s. 235.308
9(4) (a) 4., as determined by the Forward Wisconsin Development Authority.
SB21,945,1710 (c) Limitations. 1. Partnerships, limited liability companies, and tax-option
11corporations may not claim the credit under this subsection, but the eligibility for,
12and the amount of, the credit are based on their payment of amounts under par. (b).
13A partnership, limited liability company, or tax-option corporation shall compute
14the amount of credit that each of its partners, members, or shareholders may claim
15and shall provide that information to each of them. Partners, members of limited
16liability companies, and shareholders of tax-option corporations may claim the
17credit in proportion to their ownership interests.
SB21,945,2018 2. No credit may be allowed under this subsection unless the claimant includes
19with the claimant's return a copy of the claimant's certification for tax benefits under
20s. 235.308.
SB21,945,2221 (d) Administration. 1. Subsection (4) (e), (g), and (h), as it applies to the credit
22under sub. (4), applies to the credit under this subsection.
SB21,946,223 2. If the allowable amount of the claim under par. (b) exceeds the tax otherwise
24due under s. 71.23, the amount of the claim not used to offset the tax due shall be
25certified by the department of revenue to the department of administration for

1payment by check, share draft, or other draft drawn from the appropriation account
2under s. 20.835 (2) (bg).
SB21,2317 3Section 2317. 71.28 (4) (ad) 1. of the statutes is amended to read:
SB21,946,184 71.28 (4) (ad) 1. Except as provided in subds. 2. and 3., any corporation may
5credit against taxes otherwise due under this chapter an amount equal to 5 percent
6of the amount obtained by subtracting from the corporation's qualified research
7expenses, as defined in section 41 of the Internal Revenue Code, except that
8"qualified research expenses" includes only expenses incurred by the claimant,
9incurred for research conducted in this state for the taxable year, except that a
10taxpayer may elect the alternative computation under section 41 (c) (4) of the
11Internal Revenue Code and that election applies until the department permits its
12revocation, except as provided in par. (af), and except that "qualified research
13expenses" does not include compensation used in computing the credit under subs.
14(1dj) and
sub. (1dx), the corporation's base amount, as defined in section 41 (c) of the
15Internal Revenue Code, except that gross receipts used in calculating the base
16amount means gross receipts from sales attributable to Wisconsin under s. 71.25 (9)
17(b) 1. and 2., (df) 1. and 2., (dh) 1., 2., and 3., (dj), and (dk). Section 41 (h) of the
18Internal Revenue Code does not apply to the credit under this paragraph.
SB21,2318 19Section 2318. 71.28 (4) (ad) 2. of the statutes is amended to read:
SB21,947,1220 71.28 (4) (ad) 2. For taxable years beginning after June 30, 2007, any
21corporation may credit against taxes otherwise due under this chapter an amount
22equal to 10 percent of the amount obtained by subtracting from the corporation's
23qualified research expenses, as defined in section 41 of the Internal Revenue Code,
24except that "qualified research expenses" includes only expenses incurred by the
25claimant for research related to designing internal combustion engines for vehicles,

1including expenses related to designing vehicles that are powered by such engines
2and improving production processes for such engines and vehicles, incurred for
3research conducted in this state for the taxable year, except that a taxpayer may elect
4the alternative computation under section 41 (c) (4) of the Internal Revenue Code
5and that election applies until the department permits its revocation, except as
6provided in par. (af), and except that "qualified research expenses" does not include
7compensation used in computing the credit under subs. (1dj) and sub. (1dx), the
8corporation's base amount, as defined in section 41 (c) of the Internal Revenue Code,
9except that gross receipts used in calculating the base amount means gross receipts
10from sales attributable to Wisconsin under s. 71.25 (9) (b) 1. and 2., (df) 1. and 2., (dh)
111., 2., and 3., (dj), and (dk). Section 41 (h) of the Internal Revenue Code does not apply
12to the credit under this paragraph.
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