This is the preview version of the Wisconsin State Legislature site.
Please see http://docs.legis.wisconsin.gov for the production version.
AB68-SSA1,667,2523 71.07 (3w) (a) 1. b. For a claimant whose award under s. 238.399 is certified
24after December 31, 2020, “base year” means the 12-month period prior to the date
25on which the claimant was certified under s. 238.399 (5).
AB68-SSA1,1309
1Section 1309. 71.07 (3w) (a) 6. of the statutes is renumbered 71.07 (3w) (a) 6.
2a. and amended to read:
AB68-SSA1,668,63 71.07 (3w) (a) 6. a. “Zone payroll" means the amount of state payroll that is
4attributable to wages paid to full-time employees for services that are performed in
5an enterprise zone. “Zone Except as provided in subd. 6. b., “zone payroll" does not
6include the amount of wages paid to any full-time employees that exceeds $100,000.
AB68-SSA1,1310 7Section 1310. 71.07 (3w) (a) 6. b. of the statutes is created to read:
AB68-SSA1,668,108 71.07 (3w) (a) 6. b. For a claimant whose award under s. 238.399 is certified
9after December 31, 2020, “zone payroll" does not include the amount of wages paid
10to any full-time employees that exceeds $123,000.
AB68-SSA1,1311 11Section 1311. 71.07 (3w) (b) (intro.) of the statutes is amended to read:
AB68-SSA1,668,1612 71.07 (3w) (b) Filing claims under pre-2022 award certifications; payroll.
13(intro.) Subject to the limitations provided in this subsection and s. 238.399 or s.
14560.799, 2009 stats., a claimant whose award is certified prior to January 1, 2022,
15may claim as a credit against the tax imposed under s. 71.02 or 71.08 an amount
16calculated as follows:
AB68-SSA1,1312 17Section 1312. 71.07 (3w) (bd) of the statutes is created to read:
AB68-SSA1,668,2118 71.07 (3w) (bd) Filing claims under post-2021 award certifications; payroll.
19Subject to the limitations provided in this subsection and s. 238.399, a claimant
20whose award is certified after December 31, 2020, may claim as a credit against the
21tax imposed under s. 71.02 an amount calculated as follows:
AB68-SSA1,668,2222 1. Determine the amount that is the lesser of:
AB68-SSA1,669,423 a. The number of full-time employees whose annual wages are greater than
24$27,900 in a tier I county or municipality or greater than $37,000 in a tier II county
25or municipality and who the claimant employed in the enterprise zone in the taxable

1year, minus the number of full-time employees whose annual wages were greater
2than $27,900 in a tier I county or municipality or greater than $37,000 in a tier II
3county or municipality and who the claimant employed in the area that comprises
4the enterprise zone in the base year.
AB68-SSA1,669,105 b. The number of full-time employees whose annual wages are greater than
6$27,900 in a tier I county or municipality or greater than $37,000 in a tier II county
7or municipality and who the claimant employed in the state in the taxable year,
8minus the number of full-time employees whose annual wages were greater than
9$27,900 in a tier I county or municipality or greater than $37,000 in a tier II county
10or municipality and who the claimant employed in the state in the base year.
AB68-SSA1,669,1711 2. Determine the claimant's average zone payroll by dividing total wages for
12full-time employees whose annual wages are greater than $27,900 in a tier I county
13or municipality or greater than $37,000 in a tier II county or municipality and who
14the claimant employed in the enterprise zone in the taxable year by the number of
15full-time employees whose annual wages are greater than $27,900 in a tier I county
16or municipality or greater than $37,000 in a tier II county or municipality and who
17the claimant employed in the enterprise zone in the taxable year.
AB68-SSA1,669,2018 3. For employees in a tier I county or municipality, subtract $27,900 from the
19amount determined under subd. 2. and for employees in a tier II county or
20municipality, subtract $37,000 from the amount determined under subd. 2.
AB68-SSA1,669,2221 4. Multiply the amount determined under subd. 3. by the amount determined
22under subd. 1.
AB68-SSA1,669,2423 5. Multiply the amount determined under subd. 4. by the percentage
24determined by under s. 238.399, not to exceed 7 percent.
AB68-SSA1,1313 25Section 1313. 71.07 (3w) (bm) 1. of the statutes is amended to read:
AB68-SSA1,670,11
171.07 (3w) (bm) 1. In addition to the credits under par. pars. (b) and (bd) and
2subds. 2., 3., and 4. to 5., and subject to the limitations provided in this subsection
3and s. 238.399 or s. 560.799, 2009 stats., a claimant may claim as a credit against the
4tax imposed under s. 71.02 or 71.08 an amount equal to a percentage, as determined
5under s. 238.399 or s. 560.799, 2009 stats., not to exceed 100 percent, of the amount
6the claimant paid in the taxable year to upgrade or improve the job-related skills of
7any of the claimant's full-time employees, to train any of the claimant's full-time
8employees on the use of job-related new technologies, or to provide job-related
9training to any full-time employee whose employment with the claimant represents
10the employee's first full-time job. This subdivision does not apply to employees who
11do not work in an enterprise zone.
AB68-SSA1,1314 12Section 1314. 71.07 (3w) (bm) 2. of the statutes is renumbered 71.07 (3w) (bm)
132. (intro.) and amended to read:
AB68-SSA1,670,1714 71.07 (3w) (bm) 2. (intro.) In addition to the credits under par. pars. (b) and (bd)
15and subds. 1., 3., and 4., and 5., and subject to the limitations provided in this
16subsection and s. 238.399 or s. 560.799, 2009 stats., a claimant may claim as a credit
17against the tax imposed under s. 71.02 or 71.08 one of the following amounts:
AB68-SSA1,671,4 18a. For a claimant whose award is certified prior to January 1, 2022, an amount
19equal to the percentage, as determined under s. 238.399 or s. 560.799, 2009 stats.,
20not to exceed 7 percent, of the claimant's zone payroll paid in the taxable year to all
21of the claimant's full-time employees whose annual wages are greater than the
22amount determined by multiplying 2,080 by 150 percent of the federal minimum
23wage in a tier I county or municipality, not including the wages paid to the employees
24determined under par. (b) 1., or greater than $30,000 in a tier II county or
25municipality, not including the wages paid to the employees determined under par.

1(b) 1., and who the claimant employed in the enterprise zone in the taxable year, if
2the total number of such employees is equal to or greater than the total number of
3such employees in the base year. A claimant may claim a credit under this
4subdivision for no more than 5 consecutive taxable years.
AB68-SSA1,1315 5Section 1315. 71.07 (3w) (bm) 2. b. of the statutes is created to read:
AB68-SSA1,671,156 71.07 (3w) (bm) 2. b. For a claimant whose award is certified after December
731, 2020, an amount equal to the percentage, as determined under s. 238.399, not to
8exceed 7 percent, of the claimant's zone payroll paid in the taxable year to all of the
9claimant's full-time employees whose annual wages are greater than $27,900 in a
10tier I county or municipality, not including the wages paid to the employees
11determined under par. (bd) 1., or greater than $37,000 in a tier II county or
12municipality, not including the wages paid to the employees determined under par.
13(bd) 1., and who the claimant employed in the enterprise zone in the taxable year, if
14the total number of such employees is equal to or greater than the total number of
15such employees in the base year.
AB68-SSA1,1316 16Section 1316. 71.07 (3w) (bm) 3. of the statutes is amended to read:
AB68-SSA1,671,2217 71.07 (3w) (bm) 3. In addition to the credits under par. pars. (b) and (bd) and
18subds. 1., 2., and 4., and 5., and subject to the limitations provided in this subsection
19and s. 238.399 or s. 560.799, 2009 stats., for taxable years beginning after December
2031, 2008, a claimant may claim as a credit against the tax imposed under s. 71.02 or
2171.08 up to 10 percent of the claimant's significant capital expenditures, as
22determined under s. 238.399 (5m) or s. 560.799 (5m), 2009 stats.
AB68-SSA1,1317 23Section 1317. 71.07 (3w) (bm) 4. of the statutes is amended to read:
AB68-SSA1,672,724 71.07 (3w) (bm) 4. In addition to the credits under par. pars. (b) and (bd) and
25subds. 1., 2., and 3., and 5., and subject to the limitations provided in this subsection

1and s. 238.399 or s. 560.799, 2009 stats., for taxable years beginning after December
231, 2009, a claimant may claim as a credit against the tax imposed under s. 71.02 or
371.08, up to 1 percent of the amount that the claimant paid in the taxable year to
4purchase tangible personal property, items, property, or goods under s. 77.52 (1) (b),
5(c), or (d), or services from Wisconsin vendors, as determined under s. 238.399 (5) (e)
6or s. 560.799 (5) (e), 2009 stats., except that the claimant may not claim the credit
7under this subdivision and subd. 3. for the same expenditures.
AB68-SSA1,1318 8Section 1318. 71.07 (3w) (bm) 5. of the statutes is renumbered 71.07 (3w) (bm)
95. (intro.) and amended to read:
AB68-SSA1,672,1610 71.07 (3w) (bm) 5. (intro.) In addition to the credits under par. pars. (b) and (bd)
11and subds. 1. to 4., and subject to the limitations provided in this subsection and s.
12238.399 or s. 560.799, 2009 stats., a claimant that has retained the minimum number
13of full-time employees determined under s. 238.399 (5) (f) and maintained average
14zone payroll for the taxable year equal to or greater than the base year may claim
15as a credit against the tax imposed under s. 71.02 or 71.08 one of the following
16amounts:
AB68-SSA1,673,2 17a. For a claimant whose award is certified prior to January 1, 2022, an amount
18equal to the percentage, as determined by the Wisconsin Economic Development
19Corporation, of the claimant's zone payroll paid in the 12 months prior to the
20certification date to the claimant's full-time employees in the enterprise zone whose
21annual wages are greater than the amount determined by multiplying 2,080 by 150
22percent of the federal minimum wage in a tier I county or municipality or greater
23than $30,000 in a tier II county or municipality. The amount that the claimant may
24claim as credit under this subdivision for a taxable year shall not exceed $2,000,000.

1A claimant may claim a credit under this subdivision for no more than 5 consecutive
2taxable years.
AB68-SSA1,1319 3Section 1319. 71.07 (3w) (bm) 5. b. of the statutes is created to read:
AB68-SSA1,673,94 71.07 (3w) (bm) 5. b. For a claimant whose award is certified after December
531, 2020, an amount equal to the percentage, as determined by the Wisconsin
6Economic Development Corporation, of the claimant's zone payroll paid in the 12
7months prior to the certification date to the claimant's full-time employees in the
8enterprise zone whose annual wages are greater than $27,900 in a tier I county or
9municipality or greater than $37,000 in a tier II county or municipality.
AB68-SSA1,1320 10Section 1320. 71.07 (3w) (c) 2. of the statutes is renumbered 71.07 (3w) (c) 2.
11a. and amended to read:
AB68-SSA1,673,2012 71.07 (3w) (c) 2. a. Partnerships Except as provided in subd. 2. b., partnerships,
13limited liability companies, and tax-option corporations may not claim the credit
14under this subsection, but the eligibility for, and the amount of, the credit are based
15on their payment of amounts described under pars. (b) and (bm). 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.
AB68-SSA1,1321 21Section 1321. 71.07 (3w) (c) 2. b. of the statutes is created to read:
AB68-SSA1,674,922 71.07 (3w) (c) 2. b. For taxable years beginning after December 31, 2020,
23partnerships, limited liability companies, and tax-option corporations may elect to
24claim the credit under this subsection, if the credit results from a contract entered
25into with the Wisconsin Economic Development Corporation before December 22,

12017. A partnership, limited liability company, or tax-option corporation that
2wishes to make the election under this subd. 2. b. shall make the election for each
3taxable year on its original return and may not subsequently make or revoke the
4election. If a partnership, limited liability company, or tax-option corporation elects
5to claim the credit under this subsection, the partners, members, and shareholders
6may not claim the credit under this subsection. The credit may not be claimed under
7this subd. 2. b. if one or more partners, members, or shareholders have claimed the
8credit under this subsection for the same taxable year for which the credit is claimed
9under this subd. 2. b.
AB68-SSA1,1322 10Section 1322. 71.07 (3w) (c) 5. of the statutes is created to read:
AB68-SSA1,674,1211 71.07 (3w) (c) 5. A claimant may claim a credit under par. (bm) 2. for no more
12than 5 consecutive taxable years.
AB68-SSA1,1323 13Section 1323. 71.07 (3w) (c) 6. of the statutes is created to read:
AB68-SSA1,674,1614 71.07 (3w) (c) 6. The amount that the claimant may claim as credit under par.
15(bm) 5. for a taxable year may not exceed $2,000,000. A claimant may claim a credit
16under par. (bm) 5. for no more than 5 consecutive taxable years.
AB68-SSA1,1324 17Section 1324. 71.07 (3w) (cm) of the statutes is created to read:
AB68-SSA1,675,318 71.07 (3w) (cm) Inflation adjustments. For taxable years beginning after
19December 31, 2022, the dollar amounts in pars. (a) 6. b., (bd) 1. a. and b., 2., and 3.,
20and (bm) 2. b. and 5. b. shall be increased each year by a percentage equal to the
21percentage change between the U.S. consumer price index for all urban consumers,
22U.S. city average, for the month of August of the previous year and the U.S. consumer
23price index for all urban consumers, U.S. city average, for the month of August of the
24year before the previous year, as determined by the federal department of labor.
25Each amount that is revised under this paragraph shall be rounded to the nearest

1multiple of $10 if the revised amount is not a multiple of $10 or, if the revised amount
2is a multiple of $5, such an amount shall be increased to the next higher multiple of
3$10.
AB68-SSA1,1325 4Section 1325. 71.07 (3y) (b) 5. of the statutes is amended to read:
AB68-SSA1,675,115 71.07 (3y) (b) 5. An amount, as determined by the Wisconsin Economic
6Development Corporation under s. 238.308 (4) (a) 5., equal to a percentage of the
7amount of wages that the claimant paid to an eligible employee in the taxable year
8if the position in which the eligible employee was employed was created or retained
9in connection with the claimant's location or retention of the claimant's corporate
10headquarters in Wisconsin and the job duties associated with the eligible employee's
11position involve the performance of corporate headquarters functions
.
AB68-SSA1,1326 12Section 1326. 71.07 (3y) (b) 6. of the statutes is created to read:
AB68-SSA1,675,1613 71.07 (3y) (b) 6. An amount, as determined by the Wisconsin Economic
14Development Corporation under s. 238.308 (4) (a) 6., equal to a percentage, not to
15exceed 25 percent, of the claimant's energy efficiency or renewable energy project
16expenditures on real or personal property located in this state.
AB68-SSA1,1327 17Section 1327. 71.07 (3y) (c) 1. of the statutes is renumbered 71.07 (3y) (c) 1.
18a. and amended to read:
AB68-SSA1,676,219 71.07 (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-SSA1,1328 3Section 1328. 71.07 (3y) (c) 1. b. of the statutes is created to read:
AB68-SSA1,676,164 71.07 (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-SSA1,1329 17Section 1329. 71.07 (4k) (e) 2. a. of the statutes is amended to read:
AB68-SSA1,677,218 71.07 (4k) (e) 2. a. The For taxable years beginning before January 1, 2021, the
19amount of the claim not used to offset the tax due, not to exceed 10 percent of the
20allowable amount of the claim under par. (b) 4., 5., or 6., shall be certified by the
21department of revenue to the department of administration for payment by check,
22share draft, or other draft drawn from the appropriation account under s. 20.835 (2)
23(d). For taxable years beginning after December 31, 2020, the amount of the claim
24not used to offset the tax due, not to exceed 20 percent of the allowable amount of the
25claim under par. (b) 4., 5., or 6., shall be certified by the department of revenue to the

1department of administration for payment by check, share draft, or other draft
2drawn from the appropriation account under s. 20.835 (2) (d).
AB68-SSA1,1330 3Section 1330 . 71.07 (4t) of the statutes is created to read:
AB68-SSA1,677,44 71.07 (4t) Work opportunity tax credit. (a) Definitions. In this subsection:
AB68-SSA1,677,65 1. “Claimant” means a person who is an employer of a targeted group member
6and who files a claim under this subsection.
AB68-SSA1,677,87 2. “Targeted group member” means an individual who performs services for the
8claimant in this state and who is a member of a targeted group under 26 USC 51 (d).
AB68-SSA1,677,119 (b) Filing claims. For taxable years beginning after December 31, 2020, a
10claimant may claim as a credit against the taxes imposed under s. 71.02, up to the
11amount of the tax, the following amounts:
AB68-SSA1,677,1412 1. An amount equal to 20 percent of the qualified first-year wages, as defined
13in 26 USC 51 (b) (2), paid during the taxable year to a targeted group member who
14has performed at least 400 hours of services for the claimant in this state.
AB68-SSA1,677,1815 2. An amount equal to 12.5 percent of the qualified first-year wages, as defined
16in 26 USC 51 (b) (2), paid during the taxable year to a targeted group member who
17has performed at least 120 hours, but less than 400 hours, of services for the claimant
18in this state.
AB68-SSA1,677,2219 3. An amount equal to 25 percent of the qualified 2nd-year wages, as defined
20in 26 USC 51 (e) (2), paid during the taxable year to a long-term family assistance
21recipient, as defined in 26 USC 51 (d) (10), who has performed at least 400 hours of
22services for the claimant in this state.
AB68-SSA1,677,2523 (c) Limitations. 1. The wages for which a credit may be claimed under par. (b)
24may not exceed the applicable threshold in 26 USC 51 (b) (3), (d) (7) (B) (ii), or (e) (1)
25(B) and may not be paid for services performed outside this state.
AB68-SSA1,678,2
12. A credit under this subsection shall be claimed at the same time as the credit
2under 26 USC 51.
AB68-SSA1,678,433. The requirements and limitations in 26 USC 51 (d) (13), (f), (i), and (k) shall
4apply to the credit under this subsection.
AB68-SSA1,678,115 4. Partnerships, limited liability companies, and tax-option corporations may
6not claim the credit under this subsection, but the eligibility for, and the amount of,
7the credit are based on their payment of the wages under par. (b). A partnership,
8limited liability company, or tax-option corporation shall compute the amount of
9credit that each of its partners, members, or shareholders may claim and shall
10provide that information to each of them. The partners, members, and shareholders
11may claim the credit in proportion to their ownership interests.
AB68-SSA1,678,1312 (d) Administration. Section 71.28 (4) (e) to (h), as it applies to the credit under
13s. 71.28 (4), applies to the credit under this subsection.
AB68-SSA1,1331 14Section 1331 . 71.07 (5) (a) 15. of the statutes is amended to read:
AB68-SSA1,678,2015 71.07 (5) (a) 15. The amount claimed as a deduction for medical care insurance
16under section 213 of the Internal Revenue Code that is exempt from taxation under
17s. 71.05 (6) (b) 17. to 20 19., 35., 36., 37., 38., 39., 40., 41., and 42. and the amount
18claimed as a deduction for a long-term care insurance policy under section 213 (d)
19(1) (D) of the Internal Revenue Code, as defined in section 7702B (b) of the Internal
20Revenue Code that is exempt from taxation under s. 71.05 (6) (b) 26.
AB68-SSA1,1332 21Section 1332 . 71.07 (5m) (a) 3. of the statutes is amended to read:
AB68-SSA1,678,2322 71.07 (5m) (a) 3. “Household" means a claimant and an individual related to
23the claimant as husband or wife his or her spouse.
AB68-SSA1,1333 24Section 1333. 71.07 (5n) (d) 2. of the statutes is amended to read:
AB68-SSA1,679,6
171.07 (5n) (d) 2. For Except as provided in subd. 2m., for purposes of
2determining a claimant's eligible qualified production activities income under this
3subsection, the claimant shall multiply the claimant's qualified production activities
4income from property manufactured by the claimant by the manufacturing property
5factor and qualified production activities income from property produced, grown, or
6extracted by the claimant by the agriculture property factor.
AB68-SSA1,1334 7Section 1334. 71.07 (5n) (d) 2m. of the statutes is created to read:
AB68-SSA1,679,128 71.07 (5n) (d) 2m. For taxable years beginning after December 31, 2020, for
9purposes of determining a claimant's eligible qualified production activities income
10from manufacturing under this subsection, the claimant shall multiply the
11claimant's qualified production activities income, not exceeding $300,000, from
12property manufactured by the claimant by the manufacturing property factor.
AB68-SSA1,1335 13Section 1335 . 71.07 (6e) (a) 6. of the statutes is created to read:
AB68-SSA1,679,1514 71.07 (6e) (a) 6. “Rent constituting property taxes" has the meaning given in
15sub. (9) (a) 4.
AB68-SSA1,1336 16Section 1336. 71.07 (6e) (b) of the statutes is amended to read:
AB68-SSA1,679,2417 71.07 (6e) (b) Filing claims. Subject to the limitations provided in this
18subsection, a claimant may claim as a credit against the tax imposed under s. 71.02
19the amount of the claimant's property taxes or rent constituting property taxes. If
20the allowable amount of the claim exceeds the income taxes otherwise due on the
21claimant's income, the amount of the claim not used as an offset against those taxes
22shall be certified by the department of revenue to the department of administration
23for payment to the claimant by check, share draft, or other draft from the
24appropriation under s. 20.835 (2) (em).
AB68-SSA1,1337 25Section 1337. 71.07 (6e) (c) 3. of the statutes is amended to read:
AB68-SSA1,680,6
171.07 (6e) (c) 3. If an eligible veteran and an eligible spouse file separate
2returns, each spouse may claim a credit under this subsection for property taxes
3based on their respective ownership interest in the eligible veteran's principal
4dwelling or for rent constituting property taxes based on 50 percent of the total rent
5constituting property taxes paid during the taxable year for the eligible veteran's
6principal dwelling
.
AB68-SSA1,1338 7Section 1338 . 71.07 (6m) (c) 4. of the statutes is amended to read:
AB68-SSA1,680,98 71.07 (6m) (c) 4. No credit may be claimed under this subsection by an
9individual who claims the subtraction under s. 71.05 (6) (b) 34. or 34m.
AB68-SSA1,1339 10Section 1339. 71.07 (8b) (a) 5. of the statutes is amended to read:
AB68-SSA1,680,1511 71.07 (8b) (a) 5. “Credit period” means the period of 6 10 taxable years
12beginning with the taxable year in which a qualified development is placed in
13service. For purposes of this subdivision, if a qualified development consists of more
14than one building, the qualified development is placed in service in the taxable year
15in which the last building of the qualified development is placed in service.
AB68-SSA1,1340 16Section 1340. 71.07 (8b) (a) 7. of the statutes is amended to read:
AB68-SSA1,681,217 71.07 (8b) (a) 7. “Qualified development” means a qualified low-income
18housing project under section 42 (g) of the Internal Revenue Code that is financed
19with tax-exempt bonds, pursuant to section 42 (i) (2) described in section 42 (h) (4)
20(A)
of the Internal Revenue Code, allocated the credit under section 42 of the Internal
21Revenue Code,
and located in this state; except that the authority may waive, in the
22qualified allocation plan under section 42 (m) (1) (B) of the Internal Revenue Code,
23the requirements of tax-exempt bond financing and federal credit allocation to the
24extent the authority anticipates that sufficient volume cap under section 146 of the

1Internal Revenue Code will not be available to finance low-income housing projects
2in any year
.
AB68-SSA1,1341 3Section 1341 . 71.07 (8m) of the statutes is created to read:
AB68-SSA1,681,54 71.07 (8m) Flood insurance premiums credit. (a) Definition. In this
5subsection:
AB68-SSA1,681,66 1. “Claimant" means an individual who files a claim under this subsection.
AB68-SSA1,681,87 2. “Flood insurance" means a flood insurance policy that covers the principal
8dwelling of the claimant.
Loading...
Loading...