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SB21,990,2523 71.47 (1dy) (d) 4. 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.
SB21,2406
1Section 2406. 71.47 (3g) (a) (intro.) of the statutes is amended to read:
SB21,991,72 71.47 (3g) (a) (intro.) Subject to the limitations under this subsection and ss.
373.03 (35m) and 235.23 and s. 238.23, 2013 stats., and s. 560.96, 2009 stats., a
4business that is certified under s. 235.23 (3) or s. 238.23 (3), 2013 stats., or s. 560.96
5(3), 2009 stats., may claim as a credit against the taxes imposed under s. 71.43 an
6amount equal to the sum of the following, as established under s. 235.23 (3) (c) or s.
7238.23 (3) (c), 2013 stats., or s. 560.96 (3) (c), 2009 stats.:
SB21,2407 8Section 2407. 71.47 (3g) (b) of the statutes is amended to read:
SB21,991,119 71.47 (3g) (b) The department of revenue shall notify the department of
10commerce or the Wisconsin Economic Development Corporation
Forward Wisconsin
11Development Authority
of all claims under this subsection.
SB21,2408 12Section 2408. 71.47 (3g) (e) 2. of the statutes is amended to read:
SB21,991,1613 71.47 (3g) (e) 2. The investments that relate to the amount described under par.
14(a) 2. for which a claimant makes a claim under this subsection must be retained for
15use in the technology zone for the period during which the claimant's business is
16certified under s. 235.23 (3) or s. 238.23 (3), 2013 stats., or s. 560.96 (3), 2009 stats.
SB21,2409 17Section 2409. 71.47 (3g) (f) 1. of the statutes is amended to read:
SB21,991,2118 71.47 (3g) (f) 1. A copy of the verification that the claimant's business is
19certified under 235.23 (3) or s. 238.23 (3), 2013 stats., or s. 560.96 (3), 2009 stats., and
20that the business has entered into an agreement under s. 235.23 (3) (d) or s. 238.23
21(3) (d), 2013 stats., or s. 560.96 (3) (d), 2009 stats.
SB21,2410 22Section 2410. 71.47 (3g) (f) 2. of the statutes is amended to read:
SB21,992,223 71.47 (3g) (f) 2. A statement from the department of commerce or the Wisconsin
24Economic Development Corporation or the Forward Wisconsin Development

1Authority
verifying the purchase price of the investment described under par. (a) 2.
2and verifying that the investment fulfills the requirement under par. (e) 2.
SB21,2411 3Section 2411. 71.47 (3q) (a) 1. of the statutes is amended to read:
SB21,992,54 71.47 (3q) (a) 1. "Claimant" means a person certified to receive tax benefits
5under s. 235.16 (2) or s. 238.16 (2), 2013 stats., or s. 560.2055 (2), 2009 stats.
SB21,2412 6Section 2412. 71.47 (3q) (a) 2. of the statutes is amended to read:
SB21,992,127 71.47 (3q) (a) 2. "Eligible employee" means, for taxable years beginning before
8January 1, 2011, an eligible employee under s. 560.2055 (1) (b), 2009 stats., who
9satisfies the wage requirements under s. 560.2055 (3) (a) or (b), 2009 stats., or, for
10taxable years beginning after December 31, 2010, an eligible employee under s.
11235.16 (1) (b) or
s. 238.16 (1) (b), 2013 stats., who satisfies the wage requirements
12under s. 235.16 (3) (a) or (b) or s. 238.16 (3) (a) or (b), 2013 stats.
SB21,2413 13Section 2413. 71.47 (3q) (b) (intro.) of the statutes is amended to read:
SB21,992,1814 71.47 (3q) (b) Filing claims. (intro.) Subject to the limitations provided in this
15subsection and s. 235.16 or s. 238.16, 2013 stats., or s. 560.2055, 2009 stats., for
16taxable years beginning after December 31, 2009, and before January 1, 2016, a
17claimant may claim as a credit against the taxes imposed under s. 71.43 any of the
18following:
SB21,2414 19Section 2414. 71.47 (3q) (b) 1. of the statutes is amended to read:
SB21,992,2220 71.47 (3q) (b) 1. The amount of wages that the claimant paid to an eligible
21employee in the taxable year, not to exceed 10 percent of such wages, as determined
22under s. 235.16 or s. 238.16, 2013 stats., or s. 560.2055, 2009 stats.
SB21,2415 23Section 2415. 71.47 (3q) (b) 2. of the statutes is amended to read:
SB21,993,224 71.47 (3q) (b) 2. The amount of the costs incurred by the claimant in the taxable
25year, as determined under s. 235.16 or s. 238.16, 2013 stats., or s. 560.2055, 2009

1stats., to undertake the training activities described under s. 235.16 (3) (c) or s.
2238.16 (3) (c), 2013 stats., or s. 560.2055 (3) (c), 2009 stats.
SB21,2416 3Section 2416. 71.47 (3q) (c) 2. of the statutes is amended to read:
SB21,993,74 71.47 (3q) (c) 2. No credit may be allowed under this subsection unless the
5claimant includes with the claimant's return a copy of the claimant's certification for
6tax benefits under s. 235.16 (2) or s. 238.16 (2) , 2013 stats., or s. 560.2055 (2), 2009
7stats.
SB21,2417 8Section 2417. 71.47 (3q) (c) 3. of the statutes is amended to read:
SB21,993,139 71.47 (3q) (c) 3. The maximum amount of credits that may be awarded under
10this subsection and ss. 71.07 (3q) and 71.28 (3q) for the period beginning on January
111, 2010, and ending on June 30, 2013, is $14,500,000, not including the amount of
12any credits reallocated under s. 235.15 (3) (d) or s. 238.15 (3) (d), 2013 stats., or s.
13560.205 (3) (d), 2009 stats.
SB21,2418 14Section 2418. 71.47 (3q) (d) 3. of the statutes is created to read:
SB21,993,1715 71.47 (3q) (d) 3. Credits claimed under this subsection for taxable years
16beginning after December 31, 2008, before January 1, 2016, may be carried forward
17for taxable years beginning after December 31, 2015.
SB21,2419 18Section 2419. 71.47 (3w) (a) 2. of the statutes is amended to read:
SB21,993,2119 71.47 (3w) (a) 2. "Claimant" means a person who is certified to claim tax
20benefits under s. 235.399 (5) or s. 238.399 (5), 2013 stats., or s. 560.799 (5), 2009
21stats., and who files a claim under this subsection.
SB21,2420 22Section 2420. 71.47 (3w) (a) 3. of the statutes is amended to read:
SB21,993,2523 71.47 (3w) (a) 3. "Full-time employee" means a full-time employee, as defined
24in s. 235.399 (1) (am) or s. 238.399 (1) (am), 2013 stats., or s. 560.799 (1) (am), 2009
25stats.
SB21,2421
1Section 2421. 71.47 (3w) (a) 4. of the statutes is amended to read:
SB21,994,32 71.47 (3w) (a) 4. "Enterprise zone" means a zone designated under s. 235.399
3or
s. 238.399, 2013 stats., or s. 560.799, 2009 stats.
SB21,2422 4Section 2422. 71.47 (3w) (a) 5d. of the statutes is amended to read:
SB21,994,75 71.47 (3w) (a) 5d. "Tier I county or municipality" means a tier I county or
6municipality, as determined under s. 235.399 or s. 238.399, 2013 stats., or s. 560.799,
72009 stats.
SB21,2423 8Section 2423. 71.47 (3w) (a) 5e. of the statutes is amended to read:
SB21,994,119 71.47 (3w) (a) 5e. "Tier II county or municipality" means a tier II county or
10municipality, as determined under s. 235.399 or s. 238.399, 2013 stats., or s. 560.799,
112009 stats.
SB21,2424 12Section 2424. 71.47 (3w) (b) (intro.) of the statutes is amended to read:
SB21,994,1613 71.47 (3w) (b) Filing claims; payroll. (intro.) Subject to the limitations
14provided in this subsection and s. 235.399 or s. 238.399, 2013 stats., or s. 560.799,
152009 stats., a claimant may claim as a credit against the tax imposed under s. 71.43
16an amount calculated as follows:
SB21,2425 17Section 2425. 71.47 (3w) (b) 5. of the statutes is amended to read:
SB21,994,2018 71.47 (3w) (b) 5. Multiply the amount determined under subd. 4. by the
19percentage determined under s. 235.399 or s. 238.399 , 2013 stats., or s. 560.799, 2009
20stats., not to exceed 7 percent.
SB21,2426 21Section 2426. 71.47 (3w) (bm) 1. of the statutes is amended to read:
SB21,995,722 71.47 (3w) (bm) 1. In addition to the credits under par. (b) and subds. 2., 3., and
234., and subject to the limitations provided in this subsection and s. 235.399 or s.
24238.399, 2013 stats., or s. 560.799, 2009 stats., a claimant may claim as a credit
25against the tax imposed under s. 71.43 an amount equal to a percentage, as

1determined under s. 235.399 or s. 238.399 , 2013 stats., or s. 560.799, 2009 stats., not
2to exceed 100 percent, of the amount the claimant paid in the taxable year to upgrade
3or improve the job-related skills of any of the claimant's full-time employees, to train
4any of the claimant's full-time employees on the use of job-related new technologies,
5or to provide job-related training to any full-time employee whose employment with
6the claimant represents the employee's first full-time job. This subdivision does not
7apply to employees who do not work in an enterprise zone.
SB21,2427 8Section 2427. 71.47 (3w) (bm) 2. of the statutes is amended to read:
SB21,995,239 71.47 (3w) (bm) 2. In addition to the credits under par. (b) and subds. 1., 3., and
104., and subject to the limitations provided in this subsection and s. 235.399 or s.
11238.399, 2013 stats., or s. 560.799, 2009 stats., a claimant may claim as a credit
12against the tax imposed under s. 71.43 an amount equal to the percentage, as
13determined under s. 235.399 or s. 238.399, 2013 stats., or s. 560.799, 2009 stats., not
14to exceed 7 percent, of the claimant's zone payroll paid in the taxable year to all of
15the claimant's full-time employees whose annual wages are greater than the amount
16determined by multiplying 2,080 by 150 percent of the federal minimum wage in a
17tier I county or municipality, not including the wages paid to the employees
18determined under par. (b) 1., or greater than $30,000 in a tier II county or
19municipality, not including the wages paid to the employees determined under par.
20(b) 1., and who the claimant employed in the enterprise zone in the taxable year, if
21the total number of such employees is equal to or greater than the total number of
22such employees in the base year. A claimant may claim a credit under this
23subdivision for no more than 5 consecutive taxable years.
SB21,2428 24Section 2428. 71.47 (3w) (bm) 3. of the statutes is amended to read:
SB21,996,7
171.47 (3w) (bm) 3. In addition to the credits under par. (b) and subds. 1., 2., and
24., and subject to the limitations provided in this subsection and s. 235.399 or s.
3238.399, 2013 stats., or s. 560.799, 2009 stats., for taxable years beginning after
4December 31, 2008, a claimant may claim as a credit against the tax imposed under
5s. 71.43 up to 10 percent of the claimant's significant capital expenditures, as
6determined under s. 235.399 (5m) or s. 238.399 (5m) , 2013 stats., or s. 560.799 (5m),
72009 stats.
SB21,2429 8Section 2429. 71.47 (3w) (bm) 4. of the statutes is amended to read:
SB21,996,189 71.47 (3w) (bm) 4. In addition to the credits under par. (b) and subds. 1., 2., and
103., and subject to the limitations provided in this subsection and s. 235.399 or s.
11238.399, 2013 stats., or s. 560.799, 2009 stats., for taxable years beginning after
12December 31, 2009, a claimant may claim as a credit against the tax imposed under
13s. 71.43, up to 1 percent of the amount that the claimant paid in the taxable year to
14purchase tangible personal property, items, property, or goods under s. 77.52 (1) (b),
15(c), or (d), or services from Wisconsin vendors, as determined under s. 235.399 (5) (e)
16or
s. 238.399 (5) (e), 2013 stats., or s. 560.799 (5) (e), 2009 stats., except that the
17claimant may not claim the credit under this subdivision and subd. 3. for the same
18expenditures.
SB21,2430 19Section 2430. 71.47 (3w) (c) 3. of the statutes is amended to read:
SB21,996,2320 71.47 (3w) (c) 3. No credit may be allowed under this subsection unless the
21claimant includes with the claimant's return a copy of the claimant's certification for
22tax benefits under s. 235.399 (5) or (5m) or s. 238.399 (5) or (5m), 2013 stats., or s.
23560.799 (5) or (5m), 2009 stats.
SB21,2431 24Section 2431. 71.47 (3w) (d) of the statutes is amended to read:
SB21,997,6
171.47 (3w) (d) Administration. Section 71.28 (4) (g) and (h), as it applies to the
2credit under s. 71.28 (4), applies to the credit under this subsection. Claimants shall
3include with their returns a copy of their certification for tax benefits, and a copy of
4the verification of their expenses, from the department of commerce or the Wisconsin
5Economic Development Corporation or the Forward Wisconsin Development
6Authority
.
SB21,2432 7Section 2432. 71.47 (3y) of the statutes is created to read:
SB21,997,88 71.47 (3y) Business development credit. (a) Definitions. In this subsection:
SB21,997,99 1. "Claimant" means a person certified to receive tax benefits under s. 235.308.
SB21,997,1010 2. "Eligible position" has the meaning given in s. 235.308 (1) (a).
SB21,997,1311 (b) Filing claims. Subject to the limitations provided in this subsection and s.
12235.308, for taxable years beginning after December 31, 2015, a claimant may claim
13as a credit against the tax imposed under ss. 71.02 and 71.08 all of the following:
SB21,997,1614 1. The amount of wages that the claimant paid to an employee in an eligible
15position in the taxable year, not to exceed 10 percent of such wages, as determined
16by the Forward Wisconsin Development Authority under s. 235.308.
SB21,997,2017 2. The amount of wages that the claimant paid to an employee in an eligible
18position in the taxable year, not to exceed 5 percent of such wages, if the employee
19is employed in an eligible position at the claimant's business in an economically
20distressed area, as determined by the Forward Wisconsin Development Authority.
SB21,997,2321 3. The amount of training costs that the claimant incurred under s. 235.308 (4)
22(a) 3., not to exceed 50 percent of such costs, as determined by the Forward Wisconsin
23Development Authority.
SB21,998,224 4. The amount of the personal property investment, not to exceed 3 percent of
25such investment, and the amount of the real property investment, not to exceed 5

1percent of such investment, in a capital investment project that satisfies s. 235.308
2(4) (a) 4., as determined by the Forward Wisconsin Development Authority.
SB21,998,103 (c) Limitations. 1. Partnerships, limited liability companies, and tax-option
4corporations may not claim the credit under this subsection, but the eligibility for,
5and the amount of, the credit are based on their payment of amounts under par. (b).
6A partnership, limited liability company, or tax-option corporation shall compute
7the amount of credit that each of its partners, members, or shareholders may claim
8and shall provide that information to each of them. Partners, members of limited
9liability companies, and shareholders of tax-option corporations may claim the
10credit in proportion to their ownership interests.
SB21,998,1311 2. No credit may be allowed under this subsection unless the claimant includes
12with the claimant's return a copy of the claimant's certification for tax benefits under
13s. 235.308.
SB21,998,1514 (d) Administration. 1. Section 71.28 (4) (e), (g), and (h), as it applies to the
15credit under s. 71.28 (4), applies to the credit under this subsection.
SB21,998,2016 2. If the allowable amount of the claim under par. (b) exceeds the tax otherwise
17due under s. 71.43, the amount of the claim not used to offset the tax due shall be
18certified by the department of revenue to the department of administration for
19payment by check, share draft, or other draft drawn from the appropriation account
20under s. 20.835 (2) (bg).
SB21,2433 21Section 2433. 71.47 (4) (ad) 1. of the statutes is amended to read:
SB21,999,1122 71.47 (4) (ad) 1. Except as provided in subds. 2. and 3., any corporation may
23credit against taxes otherwise due under this chapter an amount equal to 5 percent
24of the amount obtained by subtracting from the corporation's qualified research
25expenses, as defined in section 41 of the Internal Revenue Code, except that

1"qualified research expenses" includes only expenses incurred by the claimant,
2incurred for research conducted in this state for the taxable year, except that a
3taxpayer may elect the alternative computation under section 41 (c) (4) of the
4Internal Revenue Code and that election applies until the department permits its
5revocation, except as provided in par. (af), and except that "qualified research
6expenses" does not include compensation used in computing the credit under subs.
7(1dj) and
sub. (1dx), the corporation's base amount, as defined in section 41 (c) of the
8Internal Revenue Code, except that gross receipts used in calculating the base
9amount means gross receipts from sales attributable to Wisconsin under s. 71.25 (9)
10(b) 1. and 2., (df) 1. and 2., (dh) 1., 2., and 3., (dj), and (dk). Section 41 (h) of the
11Internal Revenue Code does not apply to the credit under this paragraph.
SB21,2434 12Section 2434. 71.47 (4) (ad) 2. of the statutes is amended to read:
SB21,999,2513 71.47 (4) (ad) 2. For taxable years beginning after June 30, 2007, any
14corporation may credit against taxes otherwise due under this chapter an amount
15equal to 10 percent of the amount obtained by subtracting from the corporation's
16qualified research expenses, as defined in section 41 of the Internal Revenue Code,
17except that "qualified research expenses" includes only expenses incurred by the
18claimant for research related to designing internal combustion engines for vehicles,
19including expenses related to designing vehicles that are powered by such engines
20and improving production processes for such engines and vehicles, incurred for
21research conducted in this state for the taxable year, except that a taxpayer may elect
22the alternative computation under section 41 (c) (4) of the Internal Revenue Code
23and that election applies until the department permits its revocation, except as
24provided in par. (af), and except that "qualified research expenses" does not include
25compensation used in computing the credit under subs. (1dj) and sub. (1dx), the

1corporation's base amount, as defined in section 41 (c) of the Internal Revenue Code,
2except that gross receipts used in calculating the base amount means gross receipts
3from sales attributable to Wisconsin under s. 71.25 (9) (b) 1. and 2., (df) 1. and 2., (dh)
41., 2., and 3., (dj), and (dk). Section 41 (h) of the Internal Revenue Code does not apply
5to the credit under this paragraph.
SB21,2435 6Section 2435. 71.47 (4) (ad) 3. of the statutes is amended to read:
SB21,1000,257 71.47 (4) (ad) 3. For taxable years beginning after June 30, 2007, any
8corporation may credit against taxes otherwise due under this chapter an amount
9equal to 10 percent of the amount obtained by subtracting from the corporation's
10qualified research expenses, as defined in section 41 of the Internal Revenue Code,
11except that "qualified research expenses" includes only expenses incurred by the
12claimant for research related to the design and manufacturing of energy efficient
13lighting systems, building automation and control systems, or automotive batteries
14for use in hybrid-electric vehicles, that reduce the demand for natural gas or
15electricity or improve the efficiency of its use, incurred for research conducted in this
16state for the taxable year, except that a taxpayer may elect the alternative
17computation under section 41 (c) (4) of the Internal Revenue Code and that election
18applies until the department permits its revocation, except as provided in par. (af),
19and except that "qualified research expenses" does not include compensation used
20in computing the credit under subs. (1dj) and sub. (1dx), the corporation's base
21amount, as defined in section 41 (c) of the Internal Revenue Code, except that gross
22receipts used in calculating the base amount means gross receipts from sales
23attributable to Wisconsin under s. 71.25 (9) (b) 1. and 2., (df) 1. and 2., (dh) 1., 2., and
243., (dj), and (dk). Section 41 (h) of the Internal Revenue Code does not apply to the
25credit under this paragraph.
SB21,2436
1Section 2436. 71.47 (4) (am) of the statutes is amended to read:
SB21,1002,82 71.47 (4) (am) Development zone additional research credit. In addition to the
3credit under par. (ad), any corporation may credit against taxes otherwise due under
4this chapter an amount equal to 5 percent of the amount obtained by subtracting
5from the corporation's qualified research expenses, as defined in section 41 of the
6Internal Revenue Code, except that "qualified research expenses" include only
7expenses incurred by the claimant in a development zone under subch. III of ch. 235
8or
subch. II of ch. 238, 2013 stats., or subch. VI of ch. 560, 2009 stats., except that a
9taxpayer may elect the alternative computation under section 41 (c) (4) of the
10Internal Revenue Code and that election applies until the department permits its
11revocation and except that "qualified research expenses" do does not include
12compensation used in computing the credit under sub. (1dj) nor research expenses
13incurred before the claimant is certified for tax benefits under s. 235.365 (3) or s.
14238.365 (3), 2013 stats., or s. 560.765 (3), 2009 stats., or the corporation's base
15amount, as defined in section 41 (c) of the Internal Revenue Code, in a development
16zone, except that gross receipts used in calculating the base amount means gross
17receipts from sales attributable to Wisconsin under s. 71.25 (9) (b) 1. and 2., (df) 1.
18and 2., (dh) 1., 2., and 3., (dj), and (dk) and research expenses used in calculating the
19base amount include research expenses incurred before the claimant is certified for
20tax benefits under s. 235.365 (3) or s. 238.365 (3) , 2013 stats., or s. 560.765 (3), 2009
21stats., in a development zone, if the claimant submits with the claimant's return a
22copy of the claimant's certification for tax benefits under s. 235.365 (3) or s. 238.365
23(3), 2013 stats., or s. 560.765 (3), 2009 stats., and a statement from the department
24of commerce or the Wisconsin Economic Development Corporation or the Forward
25Wisconsin Development Authority
verifying the claimant's qualified research

1expenses for research conducted exclusively in a development zone. The rules under
2s. 73.03 (35) apply to the credit under this paragraph. The rules under sub. (1di) (f)
3and (g) as they apply to the credit under that subsection apply to claims under this
4paragraph.
Section 41 (h) of the Internal Revenue Code does not apply to the credit
5under this paragraph. No credit may be claimed under this paragraph for taxable
6years that begin on January 1, 1998, or thereafter. Credits under this paragraph for
7taxable years that begin before January 1, 1998, may be carried forward to taxable
8years that begin on January 1, 1998, or thereafter.
SB21,2437 9Section 2437. 71.47 (4m) (a) of the statutes is amended to read:
SB21,1002,1510 71.47 (4m) (a) Definition. In this subsection, "qualified research expenses"
11means qualified research expenses as defined in section 41 of the Internal Revenue
12Code, except that "qualified research expenses" includes only expenses incurred by
13the claimant for research conducted in this state for the taxable year and except that
14"qualified research expenses" do does not include compensation used in computing
15the credits credit under subs. (1dj) and sub. (1dx).
SB21,2438 16Section 2438. 71.47 (5b) (a) 2. of the statutes is amended to read:
SB21,1002,1817 71.47 (5b) (a) 2. "Fund manager" means an investment fund manager certified
18under s. 235.15 (2) or s. 238.15 (2), 2013 stats., or s. 560.205 (2), 2009 stats.
SB21,2439 19Section 2439. 71.47 (5b) (b) 1. of the statutes is amended to read:
SB21,1003,220 71.47 (5b) (b) 1. For taxable years beginning after December 31, 2004, subject
21to the limitations provided under this subsection and s. 235.15 or s. 238.15, 2013
22stats.,
or s. 560.205, 2009 stats., and except as provided in subd. 2., a claimant may
23claim as a credit against the tax imposed under s. 71.43, up to the amount of those
24taxes, 25 percent of the claimant's investment paid to a fund manager that the fund

1manager invests in a business certified under s. 235.15 (1) or s. 238.15 (1), 2013
2stats.,
or s. 560.205 (1), 2009 stats.
SB21,2440 3Section 2440. 71.47 (5b) (b) 2. of the statutes is amended to read:
SB21,1003,124 71.47 (5b) (b) 2. In the case of a partnership, limited liability company, or
5tax-option corporation, the computation of the 25 percent limitation under subd. 1.
6shall be determined at the entity level rather than the claimant level and may be
7allocated among the claimants who make investments in the manner set forth in the
8entity's organizational documents. The entity shall provide to the department of
9revenue and to the department of commerce or the Wisconsin Economic
10Development Corporation
Forward Wisconsin Development Authority the names
11and tax identification numbers of the claimants, the amounts of the credits allocated
12to the claimants, and the computation of the allocations.
SB21,2441 13Section 2441. 71.47 (5b) (d) 3. of the statutes is amended to read:
SB21,1003,1814 71.47 (5b) (d) 3. Except as provided under s. 238.15 235.15 (3) (d) (intro.), for
15investments made after December 31, 2007, if an investment for which a claimant
16claims a credit under par. (b) is held by the claimant for less than 3 years, the
17claimant shall pay to the department, in the manner prescribed by the department,
18the amount of the credit that the claimant received related to the investment.
SB21,2442 19Section 2442. 71.47 (5r) (a) 2. of the statutes is amended to read:
SB21,1003,2120 71.47 (5r) (a) 2. "Course of instruction" has the meaning given in s. 38.50 440.52
21(1) (c).
SB21,2443 22Section 2443. 71.47 (5r) (a) 6. b. of the statutes is amended to read:
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