Amendment SSA1-AB68

AB68-SSA1,665,25 71.06 (2m) Rate changes. If a rate under sub. (1), (1m), (1n), (1p), (1q), (1r), or (2) changes during a taxable year, the taxpayer shall compute the tax for that taxable year by the methods applicable to the federal income tax under section 15 of the Internal Revenue Code.

AB68-SSA1,1304 Section 1304. 71.06 (2s) (d) of the statutes is amended to read:

AB68-SSA1,666,15 71.06 (2s) (d) For taxable years beginning after December 31, 2000, with respect to nonresident individuals, including individuals changing their domicile into or from this state, the tax brackets under subs. (1p), (1q), (1r), and (2) (g), (h), (i), and (j), (k), and (L) shall be multiplied by a fraction, the numerator of which is Wisconsin adjusted gross income and the denominator of which is federal adjusted gross income. In this paragraph, for married persons filing separately “ adjusted gross income" means the separate adjusted gross income of each spouse, and for married persons filing jointly “adjusted gross income" means the total adjusted gross income of both spouses. If an individual and that individual's spouse are not both domiciled in this state during the entire taxable year, the tax brackets under subs. (1p), (1q), (1r), and (2) (g), (h), (i), and (j), (k), and (L) on a joint return shall be multiplied by a fraction, the numerator of which is their joint Wisconsin adjusted gross income and the denominator of which is their joint federal adjusted gross income.

AB68-SSA1,1305 Section 1305. 71.07 (3q) (c) 1. of the statutes is renumbered 71.07 (3q) (c) 1. a. and amended to read:

AB68-SSA1,667,2 71.07 (3q) (c) 1. a. Partnerships Except as provided in subd. 1. b., partnerships, limited liability companies, and tax-option corporations may not claim the credit under this subsection, but the eligibility for, and the amount of, the credit are based on their payment of amounts under par. (b). A partnership, limited liability company, or tax-option corporation shall compute the amount of credit that each of its partners, members, or shareholders may claim and shall provide that information to each of them. Partners, members of limited liability companies, and shareholders of tax-option corporations may claim the credit in proportion to their ownership interests.

AB68-SSA1,1306 Section 1306. 71.07 (3q) (c) 1. b. of the statutes is created to read:

AB68-SSA1,667,16 71.07 (3q) (c) 1. b. For taxable years beginning after December 31, 2020, partnerships, limited liability companies, and tax-option corporations may elect to claim the credit under this subsection, if the credit results from a contract entered into with the Wisconsin Economic Development Corporation before December 22, 2017. A partnership, limited liability company, or tax-option corporation that wishes to make the election under this subd. 1. b. shall make the election for each taxable year on its original return and may not subsequently make or revoke the election. If a partnership, limited liability company, or tax-option corporation elects to claim the credit under this subsection, the partners, members, and shareholders may not claim the credit under this subsection. The credit may not be claimed under this subd. 1. b. if one or more partners, members, or shareholders have claimed the credit under this subsection for the same taxable year for which the credit is claimed under this subd. 1. b.

AB68-SSA1,1307 Section 1307. 71.07 (3w) (a) 1. of the statutes is renumbered 71.07 (3w) (a) 1. a. and amended to read:

AB68-SSA1,667,21 71.07 (3w) (a) 1. a. “Base Except as provided in subd. 1. b., “base year" means the taxable year beginning during the calendar year prior to the calendar year in which the enterprise zone in which the claimant is located takes effect.

AB68-SSA1,1308 Section 1308. 71.07 (3w) (a) 1. b. of the statutes is created to read:

AB68-SSA1,667,25 71.07 (3w) (a) 1. b. For a claimant whose award under s. 238.399 is certified after December 31, 2020, “base year” means the 12-month period prior to the date on which the claimant was certified under s. 238.399 (5).

AB68-SSA1,1309 Section 1309. 71.07 (3w) (a) 6. of the statutes is renumbered 71.07 (3w) (a) 6. a. and amended to read:

AB68-SSA1,668,6 71.07 (3w) (a) 6. a. “Zone payroll" means the amount of state payroll that is attributable to wages paid to full-time employees for services that are performed in an enterprise zone. “Zone Except as provided in subd. 6. b., “zone payroll" does not include the amount of wages paid to any full-time employees that exceeds $100,000.

AB68-SSA1,1310 Section 1310. 71.07 (3w) (a) 6. b. of the statutes is created to read:

AB68-SSA1,668,10 71.07 (3w) (a) 6. b. For a claimant whose award under s. 238.399 is certified after December 31, 2020, “zone payroll" does not include the amount of wages paid to any full-time employees that exceeds $123,000.

AB68-SSA1,1311 Section 1311. 71.07 (3w) (b) (intro.) of the statutes is amended to read:

AB68-SSA1,668,16 71.07 (3w) (b) Filing claims under pre-2022 award certifications; payroll. (intro.) Subject to the limitations provided in this subsection and s. 238.399 or s. 560.799, 2009 stats., a claimant whose award is certified prior to January 1, 2022, may claim as a credit against the tax imposed under s. 71.02 or 71.08 an amount calculated as follows:

AB68-SSA1,1312 Section 1312. 71.07 (3w) (bd) of the statutes is created to read:

AB68-SSA1,668,21 71.07 (3w) (bd) Filing claims under post-2021 award certifications; payroll. Subject to the limitations provided in this subsection and s. 238.399, a claimant whose award is certified after December 31, 2020, may claim as a credit against the tax imposed under s. 71.02 an amount calculated as follows:

AB68-SSA1,668,22 1. Determine the amount that is the lesser of:

AB68-SSA1,669,4 a. The number of full-time employees whose annual wages are greater than $27,900 in a tier I county or municipality or greater than $37,000 in a tier II county or municipality and who the claimant employed in the enterprise zone in the taxable year, minus the number of full-time employees whose annual wages were greater than $27,900 in a tier I county or municipality or greater than $37,000 in a tier II county or municipality and who the claimant employed in the area that comprises the enterprise zone in the base year.

AB68-SSA1,669,10 b. The number of full-time employees whose annual wages are greater than $27,900 in a tier I county or municipality or greater than $37,000 in a tier II county or municipality and who the claimant employed in the state in the taxable year, minus the number of full-time employees whose annual wages were greater than $27,900 in a tier I county or municipality or greater than $37,000 in a tier II county or municipality and who the claimant employed in the state in the base year.

AB68-SSA1,669,17 2. Determine the claimant's average zone payroll by dividing total wages for full-time employees whose annual wages are greater than $27,900 in a tier I county or municipality or greater than $37,000 in a tier II county or municipality and who the claimant employed in the enterprise zone in the taxable year by the number of full-time employees whose annual wages are greater than $27,900 in a tier I county or municipality or greater than $37,000 in a tier II county or municipality and who the claimant employed in the enterprise zone in the taxable year.

AB68-SSA1,669,20 3. For employees in a tier I county or municipality, subtract $27,900 from the amount determined under subd. 2. and for employees in a tier II county or municipality, subtract $37,000 from the amount determined under subd. 2.

AB68-SSA1,669,22 4. Multiply the amount determined under subd. 3. by the amount determined under subd. 1.

AB68-SSA1,669,24 5. Multiply the amount determined under subd. 4. by the percentage determined by under s. 238.399, not to exceed 7 percent.

AB68-SSA1,1313 Section 1313. 71.07 (3w) (bm) 1. of the statutes is amended to read:

AB68-SSA1,670,11 71.07 (3w) (bm) 1. In addition to the credits under par. pars. (b) and (bd) and subds. 2., 3., and 4. to 5., and subject to the limitations provided in this subsection and s. 238.399 or s. 560.799, 2009 stats., a claimant may claim as a credit against the tax imposed under s. 71.02 or 71.08 an amount equal to a percentage, as determined under s. 238.399 or s. 560.799, 2009 stats., not to exceed 100 percent, of the amount the claimant paid in the taxable year to upgrade or improve the job-related skills of any of the claimant's full-time employees, to train any of the claimant's full-time employees on the use of job-related new technologies, or to provide job-related training to any full-time employee whose employment with the claimant represents the employee's first full-time job. This subdivision does not apply to employees who do not work in an enterprise zone.

AB68-SSA1,1314 Section 1314. 71.07 (3w) (bm) 2. of the statutes is renumbered 71.07 (3w) (bm) 2. (intro.) and amended to read:

AB68-SSA1,670,17 71.07 (3w) (bm) 2. (intro.) In addition to the credits under par. pars. (b) and (bd) and subds. 1., 3., and 4., and 5., and subject to the limitations provided in this subsection and s. 238.399 or s. 560.799, 2009 stats., a claimant may claim as a credit against the tax imposed under s. 71.02 or 71.08 one of the following amounts:

AB68-SSA1,671,4 a. For a claimant whose award is certified prior to January 1, 2022, an amount equal to the percentage, as determined under s. 238.399 or s. 560.799, 2009 stats., not to exceed 7 percent, of the claimant's zone payroll paid in the taxable year to all of the claimant's full-time employees whose annual wages are greater than the amount determined by multiplying 2,080 by 150 percent of the federal minimum wage in a tier I county or municipality, not including the wages paid to the employees determined under par. (b) 1., or greater than $30,000 in a tier II county or municipality, not including the wages paid to the employees determined under par. (b) 1., and who the claimant employed in the enterprise zone in the taxable year, if the total number of such employees is equal to or greater than the total number of such employees in the base year. A claimant may claim a credit under this subdivision for no more than 5 consecutive taxable years.

AB68-SSA1,1315 Section 1315. 71.07 (3w) (bm) 2. b. of the statutes is created to read:

AB68-SSA1,671,15 71.07 (3w) (bm) 2. b. For a claimant whose award is certified after December 31, 2020, an amount equal to the percentage, as determined under s. 238.399, not to exceed 7 percent, of the claimant's zone payroll paid in the taxable year to all of the claimant's full-time employees whose annual wages are greater than $27,900 in a tier I county or municipality, not including the wages paid to the employees determined under par. (bd) 1., or greater than $37,000 in a tier II county or municipality, not including the wages paid to the employees determined under par. (bd) 1., and who the claimant employed in the enterprise zone in the taxable year, if the total number of such employees is equal to or greater than the total number of such employees in the base year.

AB68-SSA1,1316 Section 1316. 71.07 (3w) (bm) 3. of the statutes is amended to read:

AB68-SSA1,671,22 71.07 (3w) (bm) 3. In addition to the credits under par. pars. (b) and (bd) and subds. 1., 2., and 4., and 5., and subject to the limitations provided in this subsection and s. 238.399 or s. 560.799, 2009 stats., for taxable years beginning after December 31, 2008, a claimant may claim as a credit against the tax imposed under s. 71.02 or 71.08 up to 10 percent of the claimant's significant capital expenditures, as determined under s. 238.399 (5m) or s. 560.799 (5m), 2009 stats.

AB68-SSA1,1317 Section 1317. 71.07 (3w) (bm) 4. of the statutes is amended to read:

AB68-SSA1,672,7 71.07 (3w) (bm) 4. In addition to the credits under par. pars. (b) and (bd) and subds. 1., 2., and 3., and 5., and subject to the limitations provided in this subsection and s. 238.399 or s. 560.799, 2009 stats., for taxable years beginning after December 31, 2009, a claimant may claim as a credit against the tax imposed under s. 71.02 or 71.08, up to 1 percent of the amount that the claimant paid in the taxable year to purchase tangible personal property, items, property, or goods under s. 77.52 (1) (b), (c), or (d), or services from Wisconsin vendors, as determined under s. 238.399 (5) (e) or s. 560.799 (5) (e), 2009 stats., except that the claimant may not claim the credit under this subdivision and subd. 3. for the same expenditures.

AB68-SSA1,1318 Section 1318. 71.07 (3w) (bm) 5. of the statutes is renumbered 71.07 (3w) (bm) 5. (intro.) and amended to read:

AB68-SSA1,672,16 71.07 (3w) (bm) 5. (intro.) In addition to the credits under par. pars. (b) and (bd) and subds. 1. to 4., and subject to the limitations provided in this subsection and s. 238.399 or s. 560.799, 2009 stats., a claimant that has retained the minimum number of full-time employees determined under s. 238.399 (5) (f) and maintained average zone payroll for the taxable year equal to or greater than the base year may claim as a credit against the tax imposed under s. 71.02 or 71.08 one of the following amounts:

AB68-SSA1,673,2 a. For a claimant whose award is certified prior to January 1, 2022, an amount equal to the percentage, as determined by the Wisconsin Economic Development Corporation, of the claimant's zone payroll paid in the 12 months prior to the certification date to the claimant's full-time employees in the enterprise zone whose annual wages are greater than the amount determined by multiplying 2,080 by 150 percent of the federal minimum wage in a tier I county or municipality or greater than $30,000 in a tier II county or municipality. The amount that the claimant may claim as credit under this subdivision for a taxable year shall not exceed $2,000,000. A claimant may claim a credit under this subdivision for no more than 5 consecutive taxable years.

AB68-SSA1,1319 Section 1319. 71.07 (3w) (bm) 5. b. of the statutes is created to read:

AB68-SSA1,673,9 71.07 (3w) (bm) 5. b. For a claimant whose award is certified after December 31, 2020, an amount equal to the percentage, as determined by the Wisconsin Economic Development Corporation, of the claimant's zone payroll paid in the 12 months prior to the certification date to the claimant's full-time employees in the enterprise zone whose annual wages are greater than $27,900 in a tier I county or municipality or greater than $37,000 in a tier II county or municipality.

AB68-SSA1,1320 Section 1320. 71.07 (3w) (c) 2. of the statutes is renumbered 71.07 (3w) (c) 2. a. and amended to read:

AB68-SSA1,673,20 71.07 (3w) (c) 2. a. Partnerships Except as provided in subd. 2. b., partnerships, limited liability companies, and tax-option corporations may not claim the credit under this subsection, but the eligibility for, and the amount of, the credit are based on their payment of amounts described under pars. (b) and (bm). A partnership, limited liability company, or tax-option corporation shall compute the amount of credit that each of its partners, members, or shareholders may claim and shall provide that information to each of them. Partners, members of limited liability companies, and shareholders of tax-option corporations may claim the credit in proportion to their ownership interests.

AB68-SSA1,1321 Section 1321. 71.07 (3w) (c) 2. b. of the statutes is created to read:

AB68-SSA1,674,9 71.07 (3w) (c) 2. b. For taxable years beginning after December 31, 2020, partnerships, limited liability companies, and tax-option corporations may elect to claim the credit under this subsection, if the credit results from a contract entered into with the Wisconsin Economic Development Corporation before December 22, 2017. A partnership, limited liability company, or tax-option corporation that wishes to make the election under this subd. 2. b. shall make the election for each taxable year on its original return and may not subsequently make or revoke the election. If a partnership, limited liability company, or tax-option corporation elects to claim the credit under this subsection, the partners, members, and shareholders may not claim the credit under this subsection. The credit may not be claimed under this subd. 2. b. if one or more partners, members, or shareholders have claimed the credit under this subsection for the same taxable year for which the credit is claimed under this subd. 2. b.

AB68-SSA1,1322 Section 1322. 71.07 (3w) (c) 5. of the statutes is created to read:

AB68-SSA1,674,12 71.07 (3w) (c) 5. A claimant may claim a credit under par. (bm) 2. for no more than 5 consecutive taxable years.

AB68-SSA1,1323 Section 1323. 71.07 (3w) (c) 6. of the statutes is created to read:

AB68-SSA1,674,16 71.07 (3w) (c) 6. The amount that the claimant may claim as credit under par. (bm) 5. for a taxable year may not exceed $2,000,000. A claimant may claim a credit under par. (bm) 5. for no more than 5 consecutive taxable years.

AB68-SSA1,1324 Section 1324. 71.07 (3w) (cm) of the statutes is created to read:

AB68-SSA1,675,3 71.07 (3w) (cm) Inflation adjustments. For taxable years beginning after December 31, 2022, the dollar amounts in pars. (a) 6. b., (bd) 1. a. and b., 2., and 3., and (bm) 2. b. and 5. b. shall be increased each year by a percentage equal to the percentage change between the U.S. consumer price index for all urban consumers, U.S. city average, for the month of August of the previous year and the U.S. consumer price index for all urban consumers, U.S. city average, for the month of August of the year before the previous year, as determined by the federal department of labor. Each amount that is revised under this paragraph shall be rounded to the nearest multiple of $10 if the revised amount is not a multiple of $10 or, if the revised amount is a multiple of $5, such an amount shall be increased to the next higher multiple of $10.

AB68-SSA1,1325 Section 1325. 71.07 (3y) (b) 5. of the statutes is amended to read:

AB68-SSA1,675,11 71.07 (3y) (b) 5. An amount, as determined by the Wisconsin Economic Development Corporation under s. 238.308 (4) (a) 5., equal to a percentage of the amount of wages that the claimant paid to an eligible employee in the taxable year if the position in which the eligible employee was employed was created or retained in connection with the claimant's location or retention of the claimant's corporate headquarters in Wisconsin and the job duties associated with the eligible employee's position involve the performance of corporate headquarters functions.

AB68-SSA1,1326 Section 1326. 71.07 (3y) (b) 6. of the statutes is created to read:

AB68-SSA1,675,16 71.07 (3y) (b) 6. An amount, as determined by the Wisconsin Economic Development Corporation under s. 238.308 (4) (a) 6., equal to a percentage, not to exceed 25 percent, of the claimant's energy efficiency or renewable energy project expenditures on real or personal property located in this state.

AB68-SSA1,1327 Section 1327. 71.07 (3y) (c) 1. of the statutes is renumbered 71.07 (3y) (c) 1. a. and amended to read:

AB68-SSA1,676,2 71.07 (3y) (c) 1. a. Partnerships Except as provided in subd. 1. b., partnerships, limited liability companies, and tax-option corporations may not claim the credit under this subsection, but the eligibility for, and the amount of, the credit are based on their payment of amounts under par. (b). A partnership, limited liability company, or tax-option corporation shall compute the amount of credit that each of its partners, members, or shareholders may claim and shall provide that information to each of them. Partners, members of limited liability companies, and shareholders of tax-option corporations may claim the credit in proportion to their ownership interests.

AB68-SSA1,1328 Section 1328. 71.07 (3y) (c) 1. b. of the statutes is created to read:

AB68-SSA1,676,16 71.07 (3y) (c) 1. b. For taxable years beginning after December 31, 2020, partnerships, limited liability companies, and tax-option corporations may elect to claim the credit under this subsection, if the credit results from a contract entered into with the Wisconsin Economic Development Corporation before December 22, 2017. A partnership, limited liability company, or tax-option corporation that wishes to make the election under this subd. 1. b. shall make the election for each taxable year on its original return and may not subsequently make or revoke the election. If a partnership, limited liability company, or tax-option corporation elects to claim the credit under this subsection, the partners, members, and shareholders may not claim the credit under this subsection. The credit may not be claimed under this subd. 1. b. if one or more partners, members, or shareholders have claimed the credit under this subsection for the same taxable year for which the credit is claimed under this subd. 1. b.

AB68-SSA1,1329 Section 1329. 71.07 (4k) (e) 2. a. of the statutes is amended to read:

AB68-SSA1,677,2 71.07 (4k) (e) 2. a. The For taxable years beginning before January 1, 2021, the amount of the claim not used to offset the tax due, not to exceed 10 percent of the allowable amount of the claim under par. (b) 4., 5., or 6., shall be certified by the department of revenue to the department of administration for payment by check, share draft, or other draft drawn from the appropriation account under s. 20.835 (2) (d). For taxable years beginning after December 31, 2020, the amount of the claim not used to offset the tax due, not to exceed 20 percent of the allowable amount of the claim under par. (b) 4., 5., or 6., shall be certified by the department of revenue to the department of administration for payment by check, share draft, or other draft drawn from the appropriation account under s. 20.835 (2) (d).

AB68-SSA1,1330 Section 1330 . 71.07 (4t) of the statutes is created to read:

AB68-SSA1,677,4 71.07 (4t) Work opportunity tax credit. (a) Definitions. In this subsection:

AB68-SSA1,677,6 1. “Claimant” means a person who is an employer of a targeted group member and who files a claim under this subsection.

AB68-SSA1,677,8 2. “Targeted group member” means an individual who performs services for the claimant in this state and who is a member of a targeted group under 26 USC 51 (d).

AB68-SSA1,677,11 (b) Filing claims. For taxable years beginning after December 31, 2020, a claimant may claim as a credit against the taxes imposed under s. 71.02, up to the amount of the tax, the following amounts:

AB68-SSA1,677,14 1. An amount equal to 20 percent of the qualified first-year wages, as defined in 26 USC 51 (b) (2), paid during the taxable year to a targeted group member who has performed at least 400 hours of services for the claimant in this state.

AB68-SSA1,677,18 2. An amount equal to 12.5 percent of the qualified first-year wages, as defined in 26 USC 51 (b) (2), paid during the taxable year to a targeted group member who has performed at least 120 hours, but less than 400 hours, of services for the claimant in this state.

AB68-SSA1,677,22 3. An amount equal to 25 percent of the qualified 2nd-year wages, as defined in 26 USC 51 (e) (2), paid during the taxable year to a long-term family assistance recipient, as defined in 26 USC 51 (d) (10), who has performed at least 400 hours of services for the claimant in this state.

AB68-SSA1,677,25 (c) Limitations. 1. The wages for which a credit may be claimed under par. (b) may not exceed the applicable threshold in 26 USC 51 (b) (3), (d) (7) (B) (ii), or (e) (1) (B) and may not be paid for services performed outside this state.

AB68-SSA1,678,2 2. A credit under this subsection shall be claimed at the same time as the credit under 26 USC 51.

AB68-SSA1,678,4 3. The requirements and limitations in 26 USC 51 (d) (13), (f), (i), and (k) shall apply to the credit under this subsection.

AB68-SSA1,678,11 4. Partnerships, limited liability companies, and tax-option corporations may not claim the credit under this subsection, but the eligibility for, and the amount of, the credit are based on their payment of the wages under par. (b). A partnership, limited liability company, or tax-option corporation shall compute the amount of credit that each of its partners, members, or shareholders may claim and shall provide that information to each of them. The partners, members, and shareholders may claim the credit in proportion to their ownership interests.

AB68-SSA1,678,13 (d) Administration. Section 71.28 (4) (e) to (h), as it applies to the credit under s. 71.28 (4), applies to the credit under this subsection.

AB68-SSA1,1331 Section 1331 . 71.07 (5) (a) 15. of the statutes is amended to read:

AB68-SSA1,678,20 71.07 (5) (a) 15. The amount claimed as a deduction for medical care insurance under section 213 of the Internal Revenue Code that is exempt from taxation under s. 71.05 (6) (b) 17. to 20 19., 35., 36., 37., 38., 39., 40., 41., and 42. and the amount claimed as a deduction for a long-term care insurance policy under section 213 (d) (1) (D) of the Internal Revenue Code, as defined in section 7702B (b) of the Internal Revenue Code that is exempt from taxation under s. 71.05 (6) (b) 26.

AB68-SSA1,1332 Section 1332 . 71.07 (5m) (a) 3. of the statutes is amended to read:

AB68-SSA1,678,23 71.07 (5m) (a) 3. “Household" means a claimant and an individual related to the claimant as husband or wife his or her spouse.

AB68-SSA1,1333 Section 1333. 71.07 (5n) (d) 2. of the statutes is amended to read:

AB68-SSA1,679,6 71.07 (5n) (d) 2. For Except as provided in subd. 2m., for purposes of determining a claimant's eligible qualified production activities income under this subsection, the claimant shall multiply the claimant's qualified production activities income from property manufactured by the claimant by the manufacturing property factor and qualified production activities income from property produced, grown, or extracted by the claimant by the agriculture property factor.

AB68-SSA1,1334 Section 1334. 71.07 (5n) (d) 2m. of the statutes is created to read:

AB68-SSA1,679,12 71.07 (5n) (d) 2m. For taxable years beginning after December 31, 2020, for purposes of determining a claimant's eligible qualified production activities income from manufacturing under this subsection, the claimant shall multiply the claimant's qualified production activities income, not exceeding $300,000, from property manufactured by the claimant by the manufacturing property factor.

AB68-SSA1,1335 Section 1335 . 71.07 (6e) (a) 6. of the statutes is created to read:

AB68-SSA1,679,15 71.07 (6e) (a) 6. “Rent constituting property taxes" has the meaning given in sub. (9) (a) 4.

AB68-SSA1,1336 Section 1336. 71.07 (6e) (b) of the statutes is amended to read:

AB68-SSA1,679,24 71.07 (6e) (b) Filing claims. Subject to the limitations provided in this subsection, a claimant may claim as a credit against the tax imposed under s. 71.02 the amount of the claimant's property taxes or rent constituting property taxes. If the allowable amount of the claim exceeds the income taxes otherwise due on the claimant's income, the amount of the claim not used as an offset against those taxes shall be certified by the department of revenue to the department of administration for payment to the claimant by check, share draft, or other draft from the appropriation under s. 20.835 (2) (em).

AB68-SSA1,1337 Section 1337. 71.07 (6e) (c) 3. of the statutes is amended to read:

AB68-SSA1,680,6 71.07 (6e) (c) 3. If an eligible veteran and an eligible spouse file separate returns, each spouse may claim a credit under this subsection for property taxes based on their respective ownership interest in the eligible veteran's principal dwelling or for rent constituting property taxes based on 50 percent of the total rent constituting property taxes paid during the taxable year for the eligible veteran's principal dwelling.