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SB571,42 12Section 42. 71.30 (3) (f) of the statutes is amended to read:
SB571,10,1813 71.30 (3) (f) The total of farmland preservation credit under subch. IX,
14farmland tax relief credit under s. 71.28 (2m), jobs credit under s. 71.28 (3q),
15enterprise zone jobs credit under s. 71.28 (3w), electronics and information
16technology manufacturing zone credit under s. 71.28 (3wm), business development
17credit under s. 71.28 (3y), research credit under s. 71.28 (4) (k) 1., and estimated tax
18payments under s. 71.29.
SB571,43 19Section 43. 71.45 (2) (a) 10. of the statutes is amended to read:
SB571,11,220 71.45 (2) (a) 10. By adding to federal taxable income the amount of credit
21computed under s. 71.47 (1dm) to (1dy), (3g), (3h), (3n), (3q), (3w), (3y), (5e), (5g), (5i),
22(5j), (5k), (5r), (5rm), (6n), (9s), and (10) and not passed through by a partnership,
23limited liability company, or tax-option corporation that has added that amount to
24the partnership's, limited liability company's, or tax-option corporation's income

1under s. 71.21 (4) or 71.34 (1k) (g) and the amount of credit computed under s. 71.47
2(1), (3), (3t), (4), (4m), and (5).
SB571,44 3Section 44. 71.47 (1dm) (a) 1. of the statutes is amended to read:
SB571,11,74 71.47 (1dm) (a) 1. “Certified" means entitled under s. 238.395 (3) (a) 4. or s.
5560.795 (3) (a) 4., 2009 stats., to claim tax benefits or certified under s. 238.395 (5),
6or 238.398 (3), or 238.3995 (4) or s. 560.795 (5), 2009 stats., or s. 560.798 (3), 2009
7stats., or s. 560.7995 (4), 2009 stats.
SB571,45 8Section 45. 71.47 (1dm) (a) 3. of the statutes is amended to read:
SB571,11,129 71.47 (1dm) (a) 3. “Development zone" means a development opportunity zone
10under s. 238.395 (1) (e) and (f) or 238.398 or s. 560.795 (1) (e) and (f), 2009 stats., or
11s. 560.798, 2009 stats., or an airport development zone under s. 238.3995 or s.
12560.7995, 2009 stats.
SB571,46 13Section 46. 71.47 (1dm) (f) 1. of the statutes is amended to read:
SB571,11,1714 71.47 (1dm) (f) 1. A copy of the verification that the claimant may claim tax
15benefits under s. 238.395 (3) (a) 4. or s. 560.795 (3) (a) 4., 2009 stats., or is certified
16under s. 238.395 (5), or 238.398 (3), or 238.3995 (4) or s. 560.795 (5), 2009 stats., or
17s. 560.798 (3), 2009 stats., or s. 560.7995 (4), 2009 stats.
SB571,47 18Section 47. 71.47 (1dm) (j) of the statutes is amended to read:
SB571,12,419 71.47 (1dm) (j) If a person who is entitled under s. 238.395 (3) (a) 4. or s. 560.795
20(3) (a) 4., 2009 stats., to claim tax benefits becomes ineligible for such tax benefits,
21or if a person's certification under s. 238.395 (5), or 238.398 (3), or 238.3995 (4) or s.
22560.795 (5), 2009 stats., or s. 560.798 (3), 2009 stats., or s. 560.7995 (4), 2009 stats.,
23is revoked, that person may claim no credits under this subsection for the taxable
24year that includes the day on which the person becomes ineligible for tax benefits,
25the taxable year that includes the day on which the certification is revoked, or

1succeeding taxable years, and that person may carry over no unused credits from
2previous years to offset tax under this chapter for the taxable year that includes the
3day on which the person becomes ineligible for tax benefits, the taxable year that
4includes the day on which the certification is revoked, or succeeding taxable years.
SB571,48 5Section 48. 71.47 (1dm) (k) of the statutes is amended to read:
SB571,12,136 71.47 (1dm) (k) If a person who is entitled under s. 238.395 (3) (a) 4. or s.
7560.795 (3) (a) 4., 2009 stats., to claim tax benefits or certified under s. 238.395 (5),
8or 238.398 (3), or 238.3995 (4) or s. 560.795 (5), 2009 stats., or s. 560.798 (3), 2009
9stats., or s. 560.7995 (4), 2009 stats., ceases business operations in the development
10zone during any of the taxable years that that zone exists, that person may not carry
11over to any taxable year following the year during which operations cease any
12unused credits from the taxable year during which operations cease or from previous
13taxable years.
SB571,49 14Section 49. 71.47 (1dx) (a) 2. of the statutes is amended to read:
SB571,12,2015 71.47 (1dx) (a) 2. “Development zone" means a development zone under s.
16238.30 or s. 560.70, 2009 stats., a development opportunity zone under s. 238.395 or
17s. 560.795, 2009 stats., or an enterprise development zone under s. 238.397 or s.
18560.797, 2009 stats., or an agricultural development zone under s. 238.398 or s.
19560.798, 2009 stats., or an airport development zone under s. 238.3995 or s.
20560.7995, 2009 stats.
SB571,50 21Section 50. 71.47 (1dx) (b) (intro.) of the statutes is amended to read:
SB571,13,322 71.47 (1dx) (b) Credit. (intro.) Except as provided in pars. (be) and (bg) and
23in s. 73.03 (35), and subject to s. 238.385 or s. 560.785, 2009 stats., for any taxable
24year for which the person is entitled under s. 238.395 (3) or s. 560.795 (3), 2009 stats.,
25to claim tax benefits or certified under s. 238.365 (3), 238.397 (4), or 238.398 (3), or

1238.3995 (4)
or s. 560.765 (3), 2009 stats., s. 560.797 (4), 2009 stats., or s. 560.798 (3),
22009 stats., or s. 560.7995 (4), 2009 stats., any person may claim as a credit against
3the taxes otherwise due under this chapter the following amounts:
SB571,51 4Section 51. 71.47 (1dx) (c) of the statutes is amended to read:
SB571,13,165 71.47 (1dx) (c) Credit precluded. If the certification of a person for tax benefits
6under s. 238.365 (3), 238.397 (4), or 238.398 (3) , or 238.3995 (4) or s. 560.765 (3), 2009
7stats., s. 560.797 (4), 2009 stats., or s. 560.798 (3), 2009 stats., or s. 560.7995 (4), 2009
8stats.,
is revoked, or if the person becomes ineligible for tax benefits under s. 238.395
9(3) or s. 560.795 (3), 2009 stats., that person may not claim credits under this
10subsection for the taxable year that includes the day on which the certification is
11revoked; the taxable year that includes the day on which the person becomes
12ineligible for tax benefits; or succeeding taxable years and that person may not carry
13over unused credits from previous years to offset tax under this chapter for the
14taxable year that includes the day on which certification is revoked; the taxable year
15that includes the day on which the person becomes ineligible for tax benefits; or
16succeeding taxable years.
SB571,52 17Section 52. 71.47 (1dx) (d) of the statutes is amended to read:
SB571,13,2518 71.47 (1dx) (d) Carry-over precluded. If a person who is entitled under s.
19238.395 (3) or s. 560.795 (3), 2009 stats., to claim tax benefits or certified under s.
20238.365 (3), 238.397 (4), or 238.398 (3), or 238.3995 (4) or s. 560.765 (3), 2009 stats.,
21s. 560.797 (4), 2009 stats., or s. 560.798 (3), 2009 stats., or s. 560.7995 (4), 2009 stats.,
22for tax benefits ceases business operations in the development zone during any of the
23taxable years that that zone exists, that person may not carry over to any taxable
24year following the year during which operations cease any unused credits from the
25taxable year during which operations cease or from previous taxable years.
SB571,53
1Section 53. 71.47 (2m) of the statutes is repealed.
SB571,54 2Section 54. 71.47 (9s) of the statutes is repealed.
SB571,55 3Section 55. 71.49 (1) (ex) of the statutes is repealed.
SB571,56 4Section 56. 71.49 (1) (f) of the statutes is amended to read:
SB571,14,95 71.49 (1) (f) The total of farmland preservation credit under subch. IX,
6farmland tax relief credit under s. 71.47 (2m), jobs credit under s. 71.47 (3q),
7enterprise zone jobs credit under s. 71.47 (3w), business development credit under
8s. 71.47 (3y), research credit under s. 71.47 (4) (k) 1., and estimated tax payments
9under s. 71.48.
SB571,57 10Section 57. 71.66 (2) (c) and (d) of the statutes are repealed.
SB571,58 11Section 58. 71.88 (2) (b) of the statutes is amended to read:
SB571,14,2112 71.88 (2) (b) Appeal of department's redetermination of credits. Any person
13aggrieved by the department of revenue's redetermination of a credit under s. 71.07
14(3m), (6), or (9e), 71.28 (1) or (2m), or 71.47 (1) or (2m) or subch. VIII or IX, except
15when the denial is based upon late filing of claim for credit or is based upon a
16redetermination under s. 71.55 (8) of rent constituting property taxes accrued as at
17arm's length, may appeal the redetermination to the tax appeals commission by
18filing a petition with the commission within 60 days after the redetermination, as
19provided under s. 73.01 (5) with respect to income or franchise tax cases, and review
20of the commission's decision may be had under s. 73.015. For appeals brought under
21this paragraph, the filing fee required under s. 73.01 (5) (a) does not apply.
SB571,59 22Section 59. 79.10 (11) (b) of the statutes, as affected by 2021 Wisconsin Act 58,
23is amended to read:
SB571,15,1124 79.10 (11) (b) Before October 1, the department of administration shall
25determine the total funds available for distribution under the lottery and gaming

1credit in the following year and shall inform the joint committee on finance of that
2total. Total funds available for distribution shall be all moneys projected to be
3transferred to the lottery fund under ss. 20.455 (2) (g) and 20.505 (8) (am) and (g) and
4all existing and projected lottery proceeds and interest for the fiscal year of the
5distribution, less the amount estimated to be expended under ss. 20.455 (2) (r), and
620.566 (2) (r), and 20.835 (2) (q) and less the required reserve under s. 20.003 (5).
7The joint committee on finance may revise the total amount to be distributed if it does
8so at a meeting that takes place before October 16. If the joint committee on finance
9does not schedule a meeting to take place before October 16, the total determined by
10the department of administration shall be the total amount estimated to be
11distributed under the lottery and gaming credit in the following year.
SB571,60 12Section 60. 79.13 of the statutes is repealed.
SB571,61 13Section 61. 238.23 (2) (b) of the statutes is amended to read:
SB571,15,2314 238.23 (2) (b) The designation of an area as a technology zone shall be in effect
15for 10 years from the time that the corporation first designates the area. Not more
16than $5,000,000 in tax credits may be claimed in a technology zone , except that the
17corporation may allocate the amount of unallocated airport development zone tax
18credits, as provided under s. 238.3995 (3) (b), to technology zones for which the
19$5,000,000 maximum allocation is insufficient
. The corporation may change the
20boundaries of a technology zone during the time that its designation is in effect. A
21change in the boundaries of a technology zone does not affect the duration of the
22designation of the area or the maximum tax credit amount that may be claimed in
23the technology zone.
SB571,62 24Section 62. 238.398 (2) (b) of the statutes is amended to read:
SB571,16,11
1238.398 (2) (b) The designation of an area as an agricultural development zone
2shall be in effect for 10 years from the time that the corporation first designates the
3area. Not more than $5,000,000 in tax benefits may be claimed in an agricultural
4development zone, except that the corporation may allocate the amount of
5unallocated airport development zone tax credits, as provided under s. 238.3995 (3)
6(b), to agricultural development zones for which the $5,000,000 maximum allocation
7is insufficient
. The corporation may change the boundaries of an agricultural
8development zone during the time that its designation is in effect. A change in the
9boundaries of an agricultural development zone does not affect the duration of the
10designation of the area or the maximum tax benefit amount that may be claimed in
11the agricultural development zone.
SB571,63 12Section 63. 238.3995 of the statutes is repealed.
SB571,64 13Section 64. 569.02 (5) of the statutes is repealed.
SB571,65 14Section 65. 632.897 (10) (a) 3. of the statutes is amended to read:
SB571,16,1915 632.897 (10) (a) 3. The fact that the group member or insured does not claim
16the child as an exemption for federal income tax purposes under 26 USC 151 (c), or
17as an exemption for state income tax purposes under s. 71.07 (8) (b) or under the laws
18of another state, if a court order under s. 767.513 or the laws of another state assigns
19responsibility for the child's health care expenses to the group member or insured.
SB571,66 20Section 66. 767.511 (1) (b) of the statutes is amended to read:
SB571,17,621 767.511 (1) (b) Ensure that the parties have stipulated which party, if either
22is eligible, will claim each child as an exemption for federal income tax purposes
23under 26 USC 151 (c), or as an exemption for state income tax purposes under s. 71.07
24(8) (b) or
under the laws of another state. If the parties are unable to reach an
25agreement about the tax exemption for each child, the court shall make the decision

1in accordance with state and federal tax laws. In making its decision, the court shall
2consider whether the parent who is assigned responsibility for the child's health care
3expenses under s. 767.513 is covered under a health insurance policy or plan,
4including a self-insured plan, that is not subject to s. 632.897 (10) and that
5conditions coverage of a dependent child on whether the child is claimed by the
6insured parent as an exemption for purposes of federal or state income taxes.
SB571,67 7Section 67. 767.804 (3) (c) of the statutes is amended to read:
SB571,17,108 767.804 (3) (c) A determination as to which parent, if eligible, shall have the
9right to claim the child as an exemption for federal tax purposes under 26 USC 151
10(c), or as an exemption for state tax purposes under s. 71.07 (8) (b).
SB571,68 11Section 68. 767.805 (4) (c) of the statutes is amended to read:
SB571,17,1412 767.805 (4) (c) A determination as to which parent, if eligible, shall have the
13right to claim the child as an exemption for federal tax purposes under 26 USC 151
14(c), or as an exemption for state tax purposes under s. 71.07 (8) (b).
SB571,69 15Section 69. 767.89 (3) (d) of the statutes is amended to read:
SB571,17,1816 767.89 (3) (d) A determination as to which parent, if eligible, shall have the
17right to claim the child as an exemption for federal tax purposes under 26 USC 151
18(c), or as an exemption for state tax purposes under s. 71.07 (8) (b).
SB571,17,1919 (End)
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