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AB68-ASA2,237 5Section 237 . 51.045 of the statutes is renumbered 51.045 (1m) and amended
6to read:
AB68-ASA2,294,177 51.045 (1m) From the appropriation under s. 20.435 (2) (cm), the department
8shall award a grant in the amount of $80,000 in fiscal year 2015-16 2021-22 and
9$30,000 $50,000 in each fiscal year thereafter to the entity under contract under s.
10153.05 (2m) (a) to develop and operate an Internet site and system to show the
11availability of inpatient psychiatric beds, peer run respite beds, and crisis
12stabilization beds
statewide. To receive the grant, the entity shall use a password
13protected Internet site to allow an inpatient psychiatric unit or hospital or a facility,
14center, or program that has inpatient psychiatric, peer run respite, or crisis
15stabilization beds
to enter all of the following information and to enable any hospital
16emergency department or person who approves emergency detentions under s. 51.15
17(2) (c)
in the state to view all of the following information reported to the system:
AB68-ASA2,294,2118 (a) The number of available child, adolescent, adult, and geriatric inpatient
19psychiatric
beds, as applicable, that are inpatient psychiatric, peer run respite, or
20crisis stabilization beds and that are
currently available at the hospital, unit, facility,
21center, or program
at the time of reporting by the hospital or unit.
AB68-ASA2,294,2322 (b) Any special information that the hospital or , unit, facility, center, or program
23reports regarding the available beds under sub. (1) par. (a).
AB68-ASA2,294,2524 (c) The date the hospital or, unit , facility, center, or program reports the
25information under subs. (1) and (2) pars. (a) and (b).
AB68-ASA2,295,2
1(d) The location of the hospital or, unit, facility, center, or program that is
2reporting.
AB68-ASA2,295,43 (e) The contact information for admission coordination for the hospital or, unit,
4facility, center, or program
.
AB68-ASA2,238 5Section 238 . 51.045 (2m) of the statutes is created to read:
AB68-ASA2,295,76 51.045 (2m) The department shall provide to the entity described under sub.
7(1m) all of the following:
AB68-ASA2,295,108 (a) A list of operators with peer run respite beds in this state and the contact
9information, including name, any electronic mail address, and telephone number, for
10each operator.
AB68-ASA2,295,1311 (b) A list of operators with crisis stabilization beds in this state and the contact
12information, including name, any electronic mail address, and telephone number, for
13each operator.
AB68-ASA2,295,1714 (c) A list of emergency mental health services programs that are certified by
15the department and that perform crisis assessments and the contact information,
16including name, any electronic mail address, and telephone number, for a primary
17contact at each program.
AB68-ASA2,239 18Section 239. 70.113 (1) (a) of the statutes is amended to read:
AB68-ASA2,295,2019 70.113 (1) (a) Eighty Three dollars and 20 cents, to be paid from the
20appropriation under s. 20.370 (5) (da) or (dq).
AB68-ASA2,240 21Section 240. 70.113 (1) (b) of the statutes is amended to read:
AB68-ASA2,295,2322 70.113 (1) (b) Eight Thirty cents, to be paid from the appropriation under s.
2320.370 (5) (dq).
AB68-ASA2,241 24Section 241. 70.113 (2) (b) 10. of the statutes is amended to read:
AB68-ASA2,296,2
170.113 (2) (b) 10. In no year shall the amounts paid under the 10-year schedule
2fall below 50 cents be less than $3.50 per acre.
AB68-ASA2,242 3Section 242. 70.114 (4) (a) of the statutes is amended to read:
AB68-ASA2,296,114 70.114 (4) (a) Except as provided under par. (c), on or before January 31, the
5department shall pay to each treasurer of a taxation district, with respect to each
6parcel of land acquired by the department within the taxation district on or before
7January 1 of the preceding year, the greater of an amount determined by multiplying
8each parcel's estimated value equated to the average level of assessment in the
9taxation district by the aggregate net general property tax rate that would apply to
10the parcel of land if it were taxable, as shown on property tax bills prepared for that
11year under s. 74.09, or $3.50 per acre.
AB68-ASA2,243 12Section 243 . 71.05 (6) (b) 34. of the statutes is amended to read:
AB68-ASA2,296,1913 71.05 (6) (b) 34. Any amount of basic, special, and incentive pay income or
14compensation, as those terms are used in 37 USC chapters 3 and 5, received from the
15federal government by a person who is a member of a reserve component of the U.S.
16armed forces, after being called into active federal service under the provisions of 10
17USC 12302
(a) or, 10 USC 12304, or 10 USC 12304b, or into special state service
18authorized by the federal department of defense under 32 USC 502 (f), that is paid
19to the person for a period of time during which the person is on active duty.
AB68-ASA2,244 20Section 244 . 71.05 (6) (b) 43. d. of the statutes is amended to read:
AB68-ASA2,296,2321 71.05 (6) (b) 43. d. For taxable years beginning after December 31, 2013, and
22before January 1, 2022,
up to $3,000 if the claimant has one qualified individual and
23up to $6,000 if the claimant has more than one qualified individual.
AB68-ASA2,245 24Section 245 . 71.05 (6) (b) 55. of the statutes is created to read:
AB68-ASA2,297,5
171.05 (6) (b) 55. For taxable years beginning after December 31, 2020, the
2amount of a national service educational award disbursed under 42 USC 12604
3during the taxable year for the benefit of an individual. No modification may be
4claimed under this subdivision for an amount that is subtracted under subd. 28. or
5deducted under 26 USC 221.
AB68-ASA2,246 6Section 246 . 71.05 (6) (b) 56. of the statutes is created to read:
AB68-ASA2,297,117 71.05 (6) (b) 56. For taxable years beginning after December 31, 2020, any
8amount of basic, special, or incentive pay income, as those terms are used in 37 USC
9chapters 3
and 5, received from the federal government by an individual who is on
10active duty in the U.S. armed forces, as defined in 26 USC 7701 (a) (15), to the extent
11that such income is not subtracted under subd. 34.
AB68-ASA2,247 12Section 247. 71.06 (1q) (c) of the statutes is amended to read:
AB68-ASA2,297,1513 71.06 (1q) (c) On all taxable income exceeding $15,000 but not exceeding
14$225,000, 6.27 percent, except that for taxable years beginning after December 31,
152020, 5.30 percent
.
AB68-ASA2,248 16Section 248. 71.06 (2) (i) 3. of the statutes is amended to read:
AB68-ASA2,297,1917 71.06 (2) (i) 3. On all taxable income exceeding $20,000 but not exceeding
18$300,000, 6.27 percent, except that for taxable years beginning after December 31,
192020, 5.30 percent
.
AB68-ASA2,249 20Section 249. 71.06 (2) (j) 3. of the statutes is amended to read:
AB68-ASA2,297,2321 71.06 (2) (j) 3. On all taxable income exceeding $10,000 but not exceeding
22$150,000, 6.27 percent, except that for taxable years beginning after December 31,
232020, 5.30 percent
.
AB68-ASA2,250 24Section 250. 71.07 (3q) (c) 1. of the statutes is renumbered 71.07 (3q) (c) 1. a.
25and amended to read:
AB68-ASA2,298,9
171.07 (3q) (c) 1. a. Partnerships Except as provided in subd. 1. b., partnerships,
2limited liability companies, and tax-option corporations may not claim the credit
3under this subsection, but the eligibility for, and the amount of, the credit are based
4on their payment of amounts under par. (b). A partnership, limited liability company,
5or tax-option corporation shall compute the amount of credit that each of its
6partners, members, or shareholders may claim and shall provide that information
7to each of them. Partners, members of limited liability companies, and shareholders
8of tax-option corporations may claim the credit in proportion to their ownership
9interests.
AB68-ASA2,251 10Section 251. 71.07 (3q) (c) 1. b. of the statutes is created to read:
AB68-ASA2,298,2311 71.07 (3q) (c) 1. b. For taxable years beginning after December 31, 2020,
12partnerships, limited liability companies, and tax-option corporations may elect to
13claim the credit under this subsection, if the credit results from a contract entered
14into with the Wisconsin Economic Development Corporation before December 22,
152017. A partnership, limited liability company, or tax-option corporation that
16wishes to make the election under this subd. 1. b. shall make the election for each
17taxable year on its original return and may not subsequently make or revoke the
18election. If a partnership, limited liability company, or tax-option corporation elects
19to claim the credit under this subsection, the partners, members, and shareholders
20may not claim the credit under this subsection. The credit may not be claimed under
21this subd. 1. b. if one or more partners, members, or shareholders have claimed the
22credit under this subsection for the same taxable year for which the credit is claimed
23under this subd. 1. b.
AB68-ASA2,252 24Section 252. 71.07 (3w) (c) 2. of the statutes is renumbered 71.07 (3w) (c) 2.
25a. and amended to read:
AB68-ASA2,299,9
171.07 (3w) (c) 2. a. Partnerships Except as provided in subd. 2. b., partnerships,
2limited liability companies, and tax-option corporations may not claim the credit
3under this subsection, but the eligibility for, and the amount of, the credit are based
4on their payment of amounts described under pars. (b) and (bm). A partnership,
5limited liability company, or tax-option corporation shall compute the amount of
6credit that each of its partners, members, or shareholders may claim and shall
7provide that information to each of them. Partners, members of limited liability
8companies, and shareholders of tax-option corporations may claim the credit in
9proportion to their ownership interests.
AB68-ASA2,253 10Section 253. 71.07 (3w) (c) 2. b. of the statutes is created to read:
AB68-ASA2,299,2311 71.07 (3w) (c) 2. b. For taxable years beginning after December 31, 2020,
12partnerships, limited liability companies, and tax-option corporations may elect to
13claim the credit under this subsection, if the credit results from a contract entered
14into with the Wisconsin Economic Development Corporation before December 22,
152017. A partnership, limited liability company, or tax-option corporation that
16wishes to make the election under this subd. 2. b. shall make the election for each
17taxable year on its original return and may not subsequently make or revoke the
18election. If a partnership, limited liability company, or tax-option corporation elects
19to claim the credit under this subsection, the partners, members, and shareholders
20may not claim the credit under this subsection. The credit may not be claimed under
21this subd. 2. b. if one or more partners, members, or shareholders have claimed the
22credit under this subsection for the same taxable year for which the credit is claimed
23under this subd. 2. b.
AB68-ASA2,254 24Section 254. 71.07 (3y) (c) 1. of the statutes is renumbered 71.07 (3y) (c) 1. a.
25and amended to read:
AB68-ASA2,300,9
171.07 (3y) (c) 1. a. Partnerships Except as provided in subd. 1. b., partnerships,
2limited liability companies, and tax-option corporations may not claim the credit
3under this subsection, but the eligibility for, and the amount of, the credit are based
4on their payment of amounts under par. (b). A partnership, limited liability company,
5or tax-option corporation shall compute the amount of credit that each of its
6partners, members, or shareholders may claim and shall provide that information
7to each of them. Partners, members of limited liability companies, and shareholders
8of tax-option corporations may claim the credit in proportion to their ownership
9interests.
AB68-ASA2,255 10Section 255. 71.07 (3y) (c) 1. b. of the statutes is created to read:
AB68-ASA2,300,2311 71.07 (3y) (c) 1. b. For taxable years beginning after December 31, 2020,
12partnerships, limited liability companies, and tax-option corporations may elect to
13claim the credit under this subsection, if the credit results from a contract entered
14into with the Wisconsin Economic Development Corporation before December 22,
152017. A partnership, limited liability company, or tax-option corporation that
16wishes to make the election under this subd. 1. b. shall make the election for each
17taxable year on its original return and may not subsequently make or revoke the
18election. If a partnership, limited liability company, or tax-option corporation elects
19to claim the credit under this subsection, the partners, members, and shareholders
20may not claim the credit under this subsection. The credit may not be claimed under
21this subd. 1. b. if one or more partners, members, or shareholders have claimed the
22credit under this subsection for the same taxable year for which the credit is claimed
23under this subd. 1. b.
AB68-ASA2,256 24Section 256. 71.07 (4k) (e) 2. a. of the statutes is amended to read:
AB68-ASA2,301,10
171.07 (4k) (e) 2. a. The For taxable years beginning before January 1, 2021, the
2amount of the claim not used to offset the tax due, not to exceed 10 percent of the
3allowable amount of the claim under par. (b) 4., 5., or 6., shall be certified by the
4department of revenue to the department of administration for payment by check,
5share draft, or other draft drawn from the appropriation account under s. 20.835 (2)
6(d). For taxable years beginning after December 31, 2020, the amount of the claim
7not used to offset the tax due, not to exceed 15 percent of the allowable amount of the
8claim under par. (b) 4., 5., or 6., shall be certified by the department of revenue to the
9department of administration for payment by check, share draft, or other draft
10drawn from the appropriation account under s. 20.835 (2) (d).
AB68-ASA2,257 11Section 257 . 71.07 (6m) (c) 5. of the statutes is created to read:
AB68-ASA2,301,1312 71.07 (6m) (c) 5. No new claims may be filed under this subsection for taxable
13years that begin after December 31, 2020.
AB68-ASA2,258 14Section 258 . 71.07 (9g) of the statutes is created to read:
AB68-ASA2,301,1615 71.07 (9g) Additional child and dependent care tax credit. (a) Definitions.
16In this subsection:
AB68-ASA2,301,1917 1. “Claimant" means an individual who is eligible for and claims the federal
18child and dependent care tax credit for the taxable year to which the claim under this
19subsection relates.
AB68-ASA2,301,2120 2. “Federal child and dependent care tax credit” means the tax credit under
21section 21 of the Internal Revenue Code.
AB68-ASA2,302,222 (b) Filing claims. For taxable years beginning after December 31, 2021, and
23subject to the limitations provided in this subsection, a claimant may claim as a
24credit against the tax imposed under s. 71.02, up to the amount of those taxes, an
25amount equal to 50 percent of the federal child and dependent care tax credit claimed

1by the claimant on his or her federal income tax return for the taxable year to which
2the claim under this subsection relates.
AB68-ASA2,302,43 (c) Limitations. 1. No credit may be allowed under this subsection unless it
4is claimed within the period under s. 71.75 (2).
AB68-ASA2,302,75 2. No credit may be allowed under this subsection for a taxable year covering
6a period of less than 12 months, except for a taxable year closed by reason of the death
7of the claimant.
AB68-ASA2,302,98 3. The credit under this subsection may not be claimed by a part-year resident
9or a nonresident of this state.
AB68-ASA2,302,1110 4. A claimant who claims the credit under this subsection is subject to the
11special rules in 26 USC 21 (e) (2) and (4).
AB68-ASA2,302,1312 (d) Administration. Subsection (9e) (d), to the extent that it applies to the credit
13under that subsection, applies to the credit under this subsection.
AB68-ASA2,259 14Section 259 . 71.10 (4) (cs) of the statutes is created to read:
AB68-ASA2,302,1515 71.10 (4) (cs) Additional child and dependent care tax credit under s. 71.07 (9g).
AB68-ASA2,260 16Section 260. 71.28 (3q) (c) 1. of the statutes is renumbered 71.28 (3q) (c) 1. a.
17and amended to read:
AB68-ASA2,303,218 71.28 (3q) (c) 1. a. Partnerships Except as provided in subd. 1. b., partnerships,
19limited liability companies, and tax-option corporations may not claim the credit
20under this subsection, but the eligibility for, and the amount of, the credit are based
21on their payment of amounts under par. (b). A partnership, limited liability company,
22or tax-option corporation shall compute the amount of credit that each of its
23partners, members, or shareholders may claim and shall provide that information
24to each of them. Partners, members of limited liability companies, and shareholders

1of tax-option corporations may claim the credit in proportion to their ownership
2interests.
AB68-ASA2,261 3Section 261. 71.28 (3q) (c) 1. b. of the statutes is created to read:
AB68-ASA2,303,164 71.28 (3q) (c) 1. b. For taxable years beginning after December 31, 2020,
5partnerships, limited liability companies, and tax-option corporations may elect to
6claim the credit under this subsection, if the credit results from a contract entered
7into with the Wisconsin Economic Development Corporation before December 22,
82017. A partnership, limited liability company, or tax-option corporation that
9wishes to make the election under this subd. 1. b. shall make the election for each
10taxable year on its original return and may not subsequently make or revoke the
11election. If a partnership, limited liability company, or tax-option corporation elects
12to claim the credit under this subsection, the partners, members, and shareholders
13may not claim the credit under this subsection. The credit may not be claimed under
14this subd. 1. b. if one or more partners, members, or shareholders have claimed the
15credit under this subsection for the same taxable year for which the credit is claimed
16under this subd. 1. b.
AB68-ASA2,262 17Section 262. 71.28 (3w) (c) 2. of the statutes is renumbered 71.28 (3w) (c) 2.
18a. and amended to read:
AB68-ASA2,304,219 71.28 (3w) (c) 2. a. Partnerships Except as provided in subd. 2. b., partnerships,
20limited liability companies, and tax-option corporations may not claim the credit
21under this subsection, but the eligibility for, and the amount of, the credit are based
22on their payment of amounts described under pars. (b) and (bm). A partnership,
23limited liability company, or tax-option corporation shall compute the amount of
24credit that each of its partners, members, or shareholders may claim and shall
25provide that information to each of them. Partners, members of limited liability

1companies, and shareholders of tax-option corporations may claim the credit in
2proportion to their ownership interests.
AB68-ASA2,263 3Section 263. 71.28 (3w) (c) 2. b. of the statutes is created to read:
AB68-ASA2,304,164 71.28 (3w) (c) 2. b. For taxable years beginning after December 31, 2020,
5partnerships, limited liability companies, and tax-option corporations may elect to
6claim the credit under this subsection, if the credit results from a contract entered
7into with the Wisconsin Economic Development Corporation before December 22,
82017. A partnership, limited liability company, or tax-option corporation that
9wishes to make the election under this subd. 2. b. shall make the election for each
10taxable year on its original return and may not subsequently make or revoke the
11election. If a partnership, limited liability company, or tax-option corporation elects
12to claim the credit under this subsection, the partners, members, and shareholders
13may not claim the credit under this subsection. The credit may not be claimed under
14this subd. 2. b. if one or more partners, members, or shareholders have claimed the
15credit under this subsection for the same taxable year for which the credit is claimed
16under this subd. 2. b.
AB68-ASA2,264 17Section 264. 71.28 (3y) (c) 1. of the statutes is renumbered 71.28 (3y) (c) 1. a.
18and amended to read:
AB68-ASA2,305,219 71.28 (3y) (c) 1. a. Partnerships Except as provided in subd. 1. b., partnerships,
20limited liability companies, and tax-option corporations may not claim the credit
21under this subsection, but the eligibility for, and the amount of, the credit are based
22on their payment of amounts under par. (b). A partnership, limited liability company,
23or tax-option corporation shall compute the amount of credit that each of its
24partners, members, or shareholders may claim and shall provide that information
25to each of them. Partners, members of limited liability companies, and shareholders

1of tax-option corporations may claim the credit in proportion to their ownership
2interests.
AB68-ASA2,265 3Section 265. 71.28 (3y) (c) 1. b. of the statutes is created to read:
AB68-ASA2,305,164 71.28 (3y) (c) 1. b. For taxable years beginning after December 31, 2020,
5partnerships, limited liability companies, and tax-option corporations may elect to
6claim the credit under this subsection, if the credit results from a contract entered
7into with the Wisconsin Economic Development Corporation before December 22,
82017. A partnership, limited liability company, or tax-option corporation that
9wishes to make the election under this subd. 1. b. shall make the election for each
10taxable year on its original return and may not subsequently make or revoke the
11election. If a partnership, limited liability company, or tax-option corporation elects
12to claim the credit under this subsection, the partners, members, and shareholders
13may not claim the credit under this subsection. The credit may not be claimed under
14this subd. 1. b. if one or more partners, members, or shareholders have claimed the
15credit under this subsection for the same taxable year for which the credit is claimed
16under this subd. 1. b.
AB68-ASA2,266 17Section 266. 71.28 (4) (k) 1. of the statutes is renumbered 71.28 (4) (k) 1. a.
18and amended to read:
AB68-ASA2,305,2419 71.28 (4) (k) 1. a. The For taxable years beginning before January 1, 2021, the
20amount of the claim not used to offset the tax due, not to exceed 10 percent of the
21allowable amount of the claim under par. (ad) 4., 5., or 6., shall be certified by the
22department of revenue to the department of administration for payment by check,
23share draft, or other draft drawn from the appropriation account under s. 20.835 (2)
24(d).
AB68-ASA2,267 25Section 267. 71.28 (4) (k) 1. b. of the statutes is created to read:
AB68-ASA2,306,6
171.28 (4) (k) 1. b. For taxable years beginning after December 31, 2020, the
2amount of the claim not used to offset the tax due, not to exceed 15 percent of the
3allowable amount of the claim under par. (ad) 4., 5., or 6., shall be certified by the
4department of revenue to the department of administration for payment by check,
5share draft, or other draft drawn from the appropriation account under s. 20.835 (2)
6(d).
AB68-ASA2,268 7Section 268. 71.47 (3q) (c) 1. of the statutes is renumbered 71.47 (3q) (c) 1. a.
8and amended to read:
AB68-ASA2,306,179 71.47 (3q) (c) 1. a. Partnerships Except as provided in subd. 1. b., partnerships,
10limited liability companies, and tax-option corporations may not claim the credit
11under this subsection, but the eligibility for, and the amount of, the credit are based
12on their payment of amounts under par. (b). A partnership, limited liability company,
13or tax-option corporation shall compute the amount of credit that each of its
14partners, members, or shareholders may claim and shall provide that information
15to each of them. Partners, members of limited liability companies, and shareholders
16of tax-option corporations may claim the credit in proportion to their ownership
17interests.
AB68-ASA2,269 18Section 269. 71.47 (3q) (c) 1. b. of the statutes is created to read:
AB68-ASA2,307,619 71.47 (3q) (c) 1. b. For taxable years beginning after December 31, 2020,
20partnerships, limited liability companies, and tax-option corporations may elect to
21claim the credit under this subsection, if the credit results from a contract entered
22into with the Wisconsin Economic Development Corporation before December 22,
232017. A partnership, limited liability company, or tax-option corporation that
24wishes to make the election under this subd. 1. b. shall make the election for each
25taxable year on its original return and may not subsequently make or revoke the

1election. If a partnership, limited liability company, or tax-option corporation elects
2to claim the credit under this subsection, the partners, members, and shareholders
3may not claim the credit under this subsection. The credit may not be claimed under
4this subd. 1. b. if one or more partners, members, or shareholders have claimed the
5credit under this subsection for the same taxable year for which the credit is claimed
6under this subd. 1. b.
AB68-ASA2,270 7Section 270. 71.47 (3w) (c) 2. of the statutes is renumbered 71.47 (3w) (c) 2.
8a. and amended to read:
AB68-ASA2,307,179 71.47 (3w) (c) 2. a. Partnerships Except as provided in subd. 2. b., partnerships,
10limited liability companies, and tax-option corporations may not claim the credit
11under this subsection, but the eligibility for, and the amount of, the credit are based
12on their payment of amounts described under pars. (b) and (bm). A partnership,
13limited liability company, or tax-option corporation shall compute the amount of
14credit that each of its partners, members, or shareholders may claim and shall
15provide that information to each of them. Partners, members of limited liability
16companies, and shareholders of tax-option corporations may claim the credit in
17proportion to their ownership interests.
AB68-ASA2,271 18Section 271. 71.47 (3w) (c) 2. b. of the statutes is created to read:
AB68-ASA2,308,619 71.47 (3w) (c) 2. b. For taxable years beginning after December 31, 2020,
20partnerships, limited liability companies, and tax-option corporations may elect to
21claim the credit under this subsection, if the credit results from a contract entered
22into with the Wisconsin Economic Development Corporation before December 22,
232017. A partnership, limited liability company, or tax-option corporation that
24wishes to make the election under this subd. 2. b. shall make the election for each
25taxable year on its original return and may not subsequently make or revoke the

1election. If a partnership, limited liability company, or tax-option corporation elects
2to claim the credit under this subsection, the partners, members, and shareholders
3may not claim the credit under this subsection. The credit may not be claimed under
4this subd. 2. b. if one or more partners, members, or shareholders have claimed the
5credit under this subsection for the same taxable year for which the credit is claimed
6under this subd. 2. b.
AB68-ASA2,272 7Section 272. 71.47 (3y) (c) 1. of the statutes is renumbered 71.47 (3y) (c) 1. a.
8and amended to read:
AB68-ASA2,308,179 71.47 (3y) (c) 1. a. Partnerships Except as provided in subd. 1. b., partnerships,
10limited liability companies, and tax-option corporations may not claim the credit
11under this subsection, but the eligibility for, and the amount of, the credit are based
12on their payment of amounts under par. (b). A partnership, limited liability company,
13or tax-option corporation shall compute the amount of credit that each of its
14partners, members, or shareholders may claim and shall provide that information
15to each of them. Partners, members of limited liability companies, and shareholders
16of tax-option corporations may claim the credit in proportion to their ownership
17interests.
AB68-ASA2,273 18Section 273. 71.47 (3y) (c) 1. b. of the statutes is created to read:
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