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SB70-AA1,537,2522 71.47 (3w) (bm) 2. (intro.) In addition to the credits under par. pars. (b) and (bd)
23and subds. 1., 3., and 4., and subject to the limitations provided in this subsection and
24s. 238.399 or s. 560.799, 2009 stats., a claimant may claim as a credit against the tax
25imposed under s. 71.43 one of the following amounts:
SB70-AA1,538,12
1a. For a claimant whose contract is executed prior to January 1, 2024, an
2amount equal to the percentage, as determined under s. 238.399 or s. 560.799, 2009
3stats., not to exceed 7 percent, of the claimant's zone payroll paid in the taxable year
4to all of the claimant's full-time employees whose annual wages are greater than the
5amount determined by multiplying 2,080 by 150 percent of the federal minimum
6wage in a tier I county or municipality, not including the wages paid to the employees
7determined under par. (b) 1., or greater than $30,000 in a tier II county or
8municipality, not including the wages paid to the employees determined under par.
9(b) 1., and who the claimant employed in the enterprise zone in the taxable year, if
10the total number of such employees is equal to or greater than the total number of
11such employees in the base year. A claimant may claim a credit under this
12subdivision for no more than 5 consecutive taxable years.
SB70-AA1,1171 13Section 1171. 71.47 (3w) (bm) 2. b. of the statutes is created to read:
SB70-AA1,538,2314 71.47 (3w) (bm) 2. b. For a claimant whose contract is executed after December
1531, 2023, an amount equal to the percentage, as determined under s. 238.399, not to
16exceed 7 percent, of the claimant's zone payroll paid in the taxable year to all of the
17claimant's full-time employees whose annual wages are greater than $32,000 in a
18tier I county or municipality, not including the wages paid to the employees
19determined under par. (bd) 1., or greater than $42,390 in a tier II county or
20municipality, not including the wages paid to the employees determined under par.
21(bd) 1., and who the claimant employed in the enterprise zone in the taxable year, if
22the total number of such employees is equal to or greater than the total number of
23such employees in the base year.
SB70-AA1,1172 24Section 1172. 71.47 (3w) (bm) 3. of the statutes is amended to read:
SB70-AA1,539,6
171.47 (3w) (bm) 3. In addition to the credits under par. pars. (b) and (bd) and
2subds. 1., 2., and 4., and subject to the limitations provided in this subsection and s.
3238.399 or s. 560.799, 2009 stats., for taxable years beginning after December 31,
42008, a claimant may claim as a credit against the tax imposed under s. 71.43 up to
510 percent of the claimant's significant capital expenditures, as determined under
6s. 238.399 (5m) or s. 560.799 (5m), 2009 stats.
SB70-AA1,1173 7Section 1173. 71.47 (3w) (bm) 4. of the statutes is amended to read:
SB70-AA1,539,168 71.47 (3w) (bm) 4. In addition to the credits under par. pars. (b) and (bd) and
9subds. 1., 2., and 3., and subject to the limitations provided in this subsection and s.
10238.399 or s. 560.799, 2009 stats., for taxable years beginning after December 31,
112009, a claimant may claim as a credit against the tax imposed under s. 71.43, up to
121 percent of the amount that the claimant paid in the taxable year to purchase
13tangible personal property, items, property, or goods under s. 77.52 (1) (b), (c), or (d),
14or services from Wisconsin vendors, as determined under s. 238.399 (5) (e) or s.
15560.799 (5) (e), 2009 stats., except that the claimant may not claim the credit under
16this subdivision and subd. 3. for the same expenditures.
SB70-AA1,1174 17Section 1174. 71.47 (3w) (c) 5. of the statutes is created to read:
SB70-AA1,539,1918 71.47 (3w) (c) 5. A claimant may claim a credit under par. (bm) 2. for no more
19than 5 consecutive taxable years.
SB70-AA1,1175 20Section 1175. 71.47 (3w) (cm) of the statutes is created to read:
SB70-AA1,540,521 71.47 (3w) (cm) Inflation adjustments. For taxable years beginning after
22December 31, 2024, the dollar amounts in pars. (a) 6. b., (bd) 1. a. and b., 2., and 3.,
23and (bm) 2. b. shall be increased each year by a percentage equal to the percentage
24change between the U.S. consumer price index for all urban consumers, U.S. city
25average, for the month of August of the previous year and the U.S. consumer price

1index for all urban consumers, U.S. city average, for the month of August of the year
2before the previous year, as determined by the federal department of labor. Each
3amount that is revised under this paragraph shall be rounded to the nearest multiple
4of $10 if the revised amount is not a multiple of $10 or, if the revised amount is a
5multiple of $5, such an amount shall be increased to the next higher multiple of $10.
SB70-AA1,1176 6Section 1176. 238.30 (2m) (a) of the statutes is amended to read:
SB70-AA1,540,137 238.30 (2m) (a) Except as provided in par. (b) and s. 238.308 (1) (b), “full-time
8job" means a regular, nonseasonal full-time position in which an individual, as a
9condition of employment, is required to work at least 2,080 hours per year, including
10paid leave and holidays, and for which the individual receives pay that is equal to
11at least 150 percent of the federal minimum wage and benefits that are not required
12by federal or state law. “Full-time job" does not include initial training before an
13employment position begins.
SB70-AA1,1177 14Section 1177. 238.308 (1) of the statutes is renumbered 238.308 (1) (intro.) and
15amended to read:
SB70-AA1,540,1616 238.308 (1) Definition Definitions. (intro.) In this section,:
SB70-AA1,540,18 17(a)eligible Eligible employee" means a person employed in a full-time job by
18a person certified under sub. (2).
SB70-AA1,1178 19Section 1178. 238.308 (1) (b) of the statutes is created to read:
SB70-AA1,540,2120 238.308 (1) (b) 1. Except as provided in subd. 2., “full-time job” has the meaning
21given in s. 238.30 (2m).
SB70-AA1,541,222 2. For contracts executed by the corporation under this section after December
2331, 2023, “full-time job” means a regular, nonseasonal full-time position for which
24an individual receives pay that is equal to at least $32,000 and benefits that are not

1required by federal or state law. “Full-time job" does not include initial training
2before an employment position begins.
SB70-AA1,1179 3Section 1179. 238.308 (4) (a) 1. of the statutes is amended to read:
SB70-AA1,541,164 238.308 (4) (a) 1. An amount equal to up to 10 percent of the amount of wages
5that the person paid to an eligible employee in the taxable year. For contracts
6executed by the corporation after December 31, 2023, the amount of wages taken into
7account under this subdivision may not exceed $141,300 per eligible employee per
8year. Beginning on January 1, 2025, the dollar amount under this subdivision shall
9be increased each year by a percentage equal to the percentage change between the
10U.S. consumer price index for all urban consumers, U.S. city average, for the month
11of August of the previous year and the U.S. consumer price index for all urban
12consumers, U.S. city average, for the month of August of the year before the previous
13year, as determined by the federal department of labor. Each amount that is revised
14under this subdivision shall be rounded to the nearest multiple of $10 if the revised
15amount is not a multiple of $10 or, if the revised amount is a multiple of $5, such an
16amount shall be increased to the next higher multiple of $10.
SB70-AA1,1180 17Section 1180. 238.399 (1) (am) 2. of the statutes is repealed and recreated to
18read:
SB70-AA1,541,2319 238.399 (1) (am) 2. For contracts executed by the corporation under this section
20after December 31, 2023, the individual is employed in a regular, nonseasonal
21full-time position for which the individual receives annual pay that is more than
22$32,000 in a tier I county or municipality or more than 42,390 in a tier II county or
23municipality and benefits that are not required by federal or state law.
SB70-AA1,1181 24Section 1181. 238.399 (6) (h) of the statutes is created to read:
SB70-AA1,542,9
1238.399 (6) (h) Beginning on January 1, 2025, the dollar amount in sub. (1) (am)
22. shall be increased each year by a percentage equal to the percentage change
3between the U.S. consumer price index for all urban consumers, U.S. city average,
4for the month of August of the previous year and the U.S. consumer price index for
5all urban consumers, U.S. city average, for the month of August of the year before
6the previous year, as determined by the federal department of labor. Each amount
7that is revised under this paragraph shall be rounded to the nearest multiple of $10
8if the revised amount is not a multiple of $10 or, if the revised amount is a multiple
9of $5, such an amount shall be increased to the next higher multiple of $10.”.
SB70-AA1,542,10 10196. Page 374, line 11: after that line insert:
SB70-AA1,542,11 11 Section 1182. 76.07 (3) of the statutes is amended to read:
SB70-AA1,543,212 76.07 (3) Assessment. For the purpose of determining the full market value of
13the property of each company appearing on the assessment roll, the department may
14view and inspect the property of such the company and shall consider the reports
15filed in compliance with s. 76.04 and the reports and returns of the company filed in
16the office of any officer of this state, and other evidence or information bearing upon
17the full market value of the property of the company assessed. In case of For
18companies which that own or use property lying partly within and partly without the
19state, the department shall value and assess only the property within this state,
20using the methods under subs. (4g) and (4r). When the full market value of the
21property of a company within this state has been determined, the amount shall be
22entered upon the assessment roll opposite the name of the company and shall be the
23assessment of the entire property of such the company within this state for the levy
24of taxes thereon, subject to review and correction. The department shall thereupon

1give notice by certified mail to each company assessed of the amount of its
2assessment as entered upon such the roll.
SB70-AA1,1183 3Section 1183. 76.08 (1) of the statutes is amended to read:
SB70-AA1,543,244 76.08 (1) Notice of the assessments determined under s. 76.07 and of
5adjustments under s. 76.075 shall be given by certified mail to each company the
6property of which has been assessed, and the notice of assessment shall be mailed
7provided on or before the assessment date specified in s. 76.07 (1). Any company
8aggrieved by the assessment or adjustment of its property thus made may have its
9assessment or adjustment redetermined by the Dane County circuit court if, within
1030 days after notice of assessment or adjustment is mailed provided to the company
11under s. 76.07 (3), an action for the redetermination is commenced by filing a
12summons and complaint with that court, and service of authenticated copies of the
13summons and complaint is made upon the department of revenue. No answer need
14be filed by the department and the allegations of the complaint in opposition to the
15assessment or adjustment shall be deemed denied. Upon the filing of the summons
16and complaint, the court shall set the matter for hearing without a jury. If the
17plaintiff fails to file the summons and complaint within 5 days of service upon the
18department, the department may file a copy thereof with the court in lieu of the
19original. The department may be named as the defendant in any such action and
20shall appear and be represented by its counsel in all proceedings connected with the
21action but, on the request of the secretary of revenue, the attorney general may
22participate with or serve in lieu of departmental counsel. In an action for
23redetermination of an adjustment, only the issues raised in the department's
24adjustment under s. 76.075 may be raised.
SB70-AA1,1184 25Section 1184. 76.10 (1) of the statutes is amended to read:
SB70-AA1,544,22
176.10 (1) Every company defined in s. 76.02 shall, on or before October 1 in each
2year, be entitled, on its own motion, to present evidence before the department
3relating to the state assessment made in the preceding year pursuant to s. 70.575.
4On written request, in writing, for such hearing or presentation, the department
5shall fix a time therefor within 60 days after such the application is filed, the same
6to be conducted in such manner as the department directs. Notice of such the hearing
7shall be mailed provided to any company requesting a hearing and shall be published
8in the official state paper. Within 30 days after the conclusion of such the hearing,
9the department shall enter an order either affirming the state assessment or
10ordering correction thereof as provided in sub. (2). A copy of such the order shall be
11sent by certified mail provided to the company or companies requesting such the
12hearing and to any interested party who has made an appearance in such the
13proceeding. The department may, on its own motion, correct such the state
14assessment. Any company having filed application for review of the state
15assessment pursuant to this section, or any other interested party participating in
16such the hearing, if aggrieved by the order entered by the department, may bring an
17action in the circuit court for Dane County within 30 days after the entry of such the
18order to have said order set aside and a redetermination made of the state
19assessment. In any such action or in any hearing before the department pursuant
20to this section, any interested party may appear and be heard. An interested party
21includes any division of government whose revenues would be affected by any
22adjustment of the state assessment.
SB70-AA1,1185 23Section 1185. 76.13 (2) of the statutes is amended to read:
SB70-AA1,545,1324 76.13 (2) Every tax roll upon completion shall be delivered to the secretary of
25administration. The department shall notify, by certified mail, all companies listed

1on the tax roll of the amount of tax due, which shall be paid to the department. The
2payment dates provided for in sub. (2a) shall apply. The payment of one-fourth of
3the tax of any company may, if the company has brought an action in the Dane
4County circuit court under s. 76.08, be made without delinquent interest as provided
5in s. 76.14 any time prior to the date upon which the appeal becomes final, but any
6part of the tax ultimately required to be paid shall bear interest from the original due
7date to the date the appeal became final at the rate of 12 percent per year and at 1.5
8percent per month thereafter until paid. The taxes extended against any company
9after the same become due, with interest, shall be a lien upon all the property of the
10company prior to all other liens, claims, and demands whatsoever, except as provided
11in ss. 292.31 (8) (i) and 292.81, which and the lien may be enforced in an action in
12the name of the state in any court of competent jurisdiction against the property of
13the company within the state as an entirety.
SB70-AA1,1186 14Section 1186. 76.15 (2) of the statutes is amended to read:
SB70-AA1,546,215 76.15 (2) The power to reassess the property of any company defined in s. 76.02
16and the general property of the state, and to redetermine the average rate of
17taxation, may be exercised under sub. (1) as often as may be necessary until the
18amount of taxes legally due from any such company for any year under ss. 76.01 to
1976.26 has been finally and definitely determined. Whenever any sum or part thereof,
20levied upon any property subject to taxation under ss. 76.01 to 76.26 so set aside has
21been paid and not refunded, the payment so made shall be applied upon the
22reassessment upon the property, and the reassessment of taxes to that extent shall
23be deemed to be satisfied. When the tax roll on the reassessment is completed and
24delivered to the secretary of administration, the department shall immediately

1notify by certified mail each of the several companies taxed to pay the amount of the
2taxes extended on the tax roll within 30 days.”.
SB70-AA1,546,3 3197. Page 374, line 11: after that line insert:
SB70-AA1,546,4 4 Section 1187. 71.07 (9e) (aj) (intro.) of the statutes is amended to read:
SB70-AA1,546,95 71.07 (9e) (aj) (intro.) For taxable years beginning after December 31, 2010,
6and before January 1, 2023, an individual may credit against the tax imposed under
7s. 71.02 an amount equal to one of the following percentages of the federal basic
8earned income credit for which the person is eligible for the taxable year under
9section 32 of the Internal Revenue Code:
SB70-AA1,1188 10Section 1188. 71.07 (9e) (ak) of the statutes is created to read:
SB70-AA1,546,1511 71.07 (9e) (ak) For taxable years beginning after December 31, 2022, an
12individual may credit against the tax imposed under s. 71.02 an amount equal to one
13of the following percentages of the federal basic earned income credit for which the
14individual is eligible for the taxable year under section 32 of the Internal Revenue
15Code:
SB70-AA1,546,1716 1. If the individual has one qualifying child who has the same principal place
17of abode as the individual, 16 percent.
SB70-AA1,546,1918 2. If the individual has 2 qualifying children who have the same principal place
19of abode as the individual, 25 percent.
SB70-AA1,546,2120 3. If the individual has 3 or more qualifying children who have the same
21principal place of abode as the individual, 34 percent.
SB70-AA1,1189 22Section 1189. 73.03 (73) (f) 1. of the statutes is amended to read:
SB70-AA1,547,323 73.03 (73) (f) 1. Subject to subd. 2., for taxable years beginning after December
2431, 2020, the department shall make the pilot program described under par. (b)

1permanent and applicable to all eligible claimants of the earned income tax credit
2under s. 71.07 (9e) (aj), based on the specifications described under pars. (b) and (c)
32.”.
SB70-AA1,547,4 4198. Page 374, line 11: after that line insert:
SB70-AA1,547,5 5 Section 1190. 71.54 (1) (g) (intro.) of the statutes is amended to read:
SB70-AA1,547,86 71.54 (1) (g) 2012 and thereafter to 2023. (intro.) The amount of any claim filed
7in 2012 and thereafter to 2023 and based on property taxes accrued or rent
8constituting property taxes accrued during the previous year is limited as follows:
SB70-AA1,1191 9Section 1191. 71.54 (1) (g) 4. of the statutes is amended to read:
SB70-AA1,547,1610 71.54 (1) (g) 4. Except as provided in subds. 5. and 7., for For claims filed in 2018
11and thereafter and based on property taxes accrued or rent constituting property
12taxes accrued during the previous year, no credit may be allowed under this
13paragraph if the claimant has no earned income in the taxable year to which the
14claim relates
unless the claimant is disabled and provides the proof required under
15subd. 6. or
the claimant or the claimant's spouse is over the age of 61 at the close of
16the year to which the claim relates.
SB70-AA1,1192 17Section 1192. 71.54 (1) (g) 5. of the statutes is repealed.
SB70-AA1,1193 18Section 1193. 71.54 (1) (g) 6. (intro.) of the statutes is amended to read:
SB70-AA1,547,2219 71.54 (1) (g) 6. (intro.) With regard to a claimant who is disabled, the A claimant
20who is disabled shall provide with his or her return proof that his or her disability
21is in effect for the taxable year to which the claim relates. Proof of disability may be
22demonstrated by any of the following:
SB70-AA1,1194 23Section 1194. 71.54 (1) (g) 7. of the statutes is repealed.
SB70-AA1,1195 24Section 1195. 71.54 (1) (h) of the statutes is created to read:
SB70-AA1,548,3
171.54 (1) (h) 2024 and thereafter. Subject to sub. (2m), the amount of any claim
2filed in 2024 and thereafter and based on property taxes accrued or rent constituting
3property taxes accrued during the previous year is limited as follows:
SB70-AA1,548,64 1. If the household income was $8,060 or less in the year to which the claim
5relates, the claim is limited to 80 percent of the property taxes accrued or rent
6constituting property taxes accrued or both in that year on the claimant's homestead.
SB70-AA1,548,117 2. If the household income was more than $8,060 in the year to which the claim
8relates, the claim is limited to 80 percent of the amount by which the property taxes
9accrued or rent constituting property taxes accrued or both in that year on the
10claimant's homestead exceeds 5.614 percent of the household income exceeding
11$8,060.
SB70-AA1,548,1212 3. No credit may be allowed if the household income exceeds $35,000.
SB70-AA1,548,1413 4. Notwithstanding the time limitations described in par. (g) (intro.), the
14provisions of par. (g) 4. apply to claims filed under this paragraph.
SB70-AA1,1196 15Section 1196. 71.54 (2) (b) 4. of the statutes is amended to read:
SB70-AA1,548,1716 71.54 (2) (b) 4. In calendar years 2011 or any subsequent calendar year to 2022,
17$1,460.
SB70-AA1,1197 18Section 1197. 71.54 (2) (b) 5. of the statutes is created to read:
SB70-AA1,548,2019 71.54 (2) (b) 5. Subject to sub. (2m), in calendar year 2023 or any subsequent
20calendar year, $1,460.
SB70-AA1,1198 21Section 1198. 71.54 (2m) of the statutes is amended to read:
SB70-AA1,549,1422 71.54 (2m) Indexing for inflation; 2010 2024 and thereafter. (a) For calendar
23years beginning after December 31, 2009, and before January 1, 2011 2023, the dollar
24amounts of the threshold income under sub. (1) (f) (h) 1. and 2., the maximum
25household income under sub. (1) (f) (h) 3., and the maximum property taxes under

1sub. (2) (b) 3. 5. shall be increased each year by a percentage equal to the percentage
2change between the U.S. consumer price index for all urban consumers, U.S. city
3average, for the 12-month average of the U.S. consumer price index for the month
4of August of the year before the previous year through the month of July of the
5previous year and the U.S. consumer price index for all urban consumers, U.S. city
6average, for the 12-month average of the U.S. consumer price index for August 2007
72021 through July 2008 2022, as determined by the federal department of labor,
8except that the adjustment may occur only if the percentage is a positive number.
9Each amount that is revised under this paragraph shall be rounded to the nearest
10multiple of $10 if the revised amount is not a multiple of $10 or, if the revised amount
11is a multiple of $5, such an amount shall be increased to the next higher multiple of
12$10. The department of revenue shall annually adjust the changes in dollar amounts
13required under this paragraph and incorporate the changes into the income tax
14forms and instructions.
SB70-AA1,549,2015 (b) The department of revenue shall annually adjust the slope under sub. (1)
16(f) (h) 2. such so that, as a claimant's income increases from the threshold income as
17calculated adjusted under par. (a), to an amount that exceeds the maximum
18household income as calculated adjusted under par. (a), the credit that may be
19claimed is reduced to $0, and the department of revenue shall incorporate the
20changes into the income tax forms and instructions.
SB70-AA1,9337 21Section 9337. Initial applicability; Revenue.
SB70-AA1,549,2322 (1e) Homestead tax credit. The treatment of s. 71.54 (1) (h) first applies to
23claims filed for taxable years beginning after December 31, 2022.”.
SB70-AA1,549,24 24199. Page 374, line 11: after that line insert:
SB70-AA1,550,1
1 Section 9101. Nonstatutory provisions; Administration.
SB70-AA1,550,5 2(1) Enterprise zone tax credit funding reestimate. The secretary of
3administration shall reestimate the sum sufficient appropriation under s. 20.835 (2)
4(co) by increasing funding for the enterprise zone program by $525,000 in the
52024-25 fiscal year.”.
SB70-AA1,550,6 6200. Page 374, line 11: after that line insert:
SB70-AA1,550,7 7 Section 1199. 71.07 (3y) (b) 5. of the statutes is amended to read:
SB70-AA1,550,158 71.07 (3y) (b) 5. An For taxable years beginning before January 1, 2023, an
9amount, as determined by the Wisconsin Economic Development Corporation under
10s. 238.308 (4) (a) 5., equal to a percentage of the amount of wages that the claimant
11paid to an eligible employee in the taxable year if the position in which the eligible
12employee was employed was created or retained in connection with the claimant's
13location or retention of the claimant's corporate headquarters in Wisconsin and the
14job duties associated with the eligible employee's position involve the performance
15of corporate headquarters functions.
SB70-AA1,1200 16Section 1200. 71.07 (3y) (b) 5m. of the statutes is created to read:
SB70-AA1,550,2217 71.07 (3y) (b) 5m. For taxable years beginning after December 31, 2022, an
18amount, as determined by the Wisconsin Economic Development Corporation under
19s. 238.308 (4) (a) 5., equal to a percentage of the amount of wages that the claimant
20paid to an eligible employee in the taxable year if the position in which the eligible
21employee was employed was created or retained in connection with the claimant's
22location or retention of the claimant's corporate headquarters in Wisconsin.
SB70-AA1,1201 23Section 1201. 71.28 (3y) (b) 5. of the statutes is amended to read:
SB70-AA1,551,8
171.28 (3y) (b) 5. An For taxable years beginning before January 1, 2023, an
2amount, as determined by the Wisconsin Economic Development Corporation under
3s. 238.308 (4) (a) 5., equal to a percentage of the amount of wages that the claimant
4paid to an eligible employee in the taxable year if the position in which the eligible
5employee was employed was created or retained in connection with the claimant's
6location or retention of the claimant's corporate headquarters in Wisconsin and the
7job duties associated with the eligible employee's position involve the performance
8of corporate headquarters functions.
SB70-AA1,1202 9Section 1202. 71.28 (3y) (b) 5m. of the statutes is created to read:
SB70-AA1,551,1510 71.28 (3y) (b) 5m. For taxable years beginning after December 31, 2022, an
11amount, as determined by the Wisconsin Economic Development Corporation under
12s. 238.308 (4) (a) 5., equal to a percentage of the amount of wages that the claimant
13paid to an eligible employee in the taxable year if the position in which the eligible
14employee was employed was created or retained in connection with the claimant's
15location or retention of the claimant's corporate headquarters in Wisconsin.
SB70-AA1,1203 16Section 1203. 71.47 (3y) (b) 5. of the statutes is amended to read:
SB70-AA1,551,2417 71.47 (3y) (b) 5. An For taxable years beginning before January 1, 2023, an
18amount, as determined by the Wisconsin Economic Development Corporation under
19s. 238.308 (4) (a) 5., equal to a percentage of the amount of wages that the claimant
20paid to an eligible employee in the taxable year if the position in which the eligible
21employee was employed was created or retained in connection with the claimant's
22location or retention of the claimant's corporate headquarters in Wisconsin and the
23job duties associated with the eligible employee's position involve the performance
24of corporate headquarters functions.
SB70-AA1,1204 25Section 1204. 71.47 (3y) (b) 5m. of the statutes is created to read:
SB70-AA1,552,6
171.47 (3y) (b) 5m. For taxable years beginning after December 31, 2022, an
2amount, as determined by the Wisconsin Economic Development Corporation under
3s. 238.308 (4) (a) 5., equal to a percentage of the amount of wages that the claimant
4paid to an eligible employee in the taxable year if the position in which the eligible
5employee was employed was created or retained in connection with the claimant's
6location or retention of the claimant's corporate headquarters in Wisconsin.
SB70-AA1,1205 7Section 1205. 238.308 (4) (a) 3. of the statutes is amended to read:
SB70-AA1,552,158 238.308 (4) (a) 3. An amount equal to up to 50 percent of the person's training
9costs incurred to undertake activities to enhance an eligible employee's general
10knowledge, employability, and flexibility in the workplace; to develop skills unique
11to the person's workplace or equipment; or to develop skills that will increase the
12quality of the person's product
upgrade or improve the job-related skills of an eligible
13employee, train an eligible employee on the use of job-related new technologies, or
14provide job-related training to an eligible employee whose employment with the
15person represents the employee's first full-time job
.
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