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AB4-ASA1,3,1210 2. If the claimant is single or files as a head of household and his or her adjusted
11gross income is at least $80,000 but less than $100,000 in the year to which the claim
12relates, an amount that is calculated as follows:
AB4-ASA1,3,1513 a. Calculate the value of a fraction, the denominator of which is $20,000 and
14the numerator of which is the difference between the claimant's adjusted gross
15income and $80,000.
AB4-ASA1,3,1616 b. Subtract from 1.0 the amount that is calculated under subd. 2. a.
AB4-ASA1,3,1717 c. Multiply the amount that is calculated under subd. 2. b. by 10 percent.
AB4-ASA1,3,1918 d. Multiply the amount of the claimant's net income tax liability by the amount
19that is calculated under subd. 2. c.
AB4-ASA1,3,2320 3. If the claimant is married and filing jointly and the sum of the claimant's
21adjusted gross income and his or her spouse's adjusted gross income is less than
22$125,000 in the year to which the claim relates, the greater of $100 or an amount
23equal to 10 percent of the married couple's net tax liability.
AB4-ASA1,4,224 4. If the claimant is married and filing jointly and the sum of the claimant's
25adjusted gross income and his or her spouse's adjusted gross income is at least

1$125,000 but less than $150,000 in the year to which the claim relates, an amount
2that is calculated as follows:
AB4-ASA1,4,53 a. Calculate the value of a fraction, the denominator of which is $25,000 and
4the numerator of which is the difference between the married couple's adjusted gross
5income and $125,000.
AB4-ASA1,4,66 b. Subtract from 1.0 the amount that is calculated under subd. 4. a.
AB4-ASA1,4,77 c. Multiply the amount that is calculated under subd. 4. b. by 10 percent.
AB4-ASA1,4,98 d. Multiply the amount of the married couple's net income tax liability by the
9amount that is calculated under subd. 4. c.
AB4-ASA1,4,1210 5. If the claimant is married and filing separately and his or her adjusted gross
11income is less than $62,500 in the year to which the claim relates, the greater of $50
12or an amount equal to 10 percent of his or her net tax liability.
AB4-ASA1,4,1513 6. If the claimant is married and filing separately and his or her adjusted gross
14income is at least $62,500 but less than $75,000 in the year to which the claim relates,
15an amount that is calculated as follows:
AB4-ASA1,4,1816 a. Calculate the value of a fraction, the denominator of which is $12,500 and
17the numerator of which is the difference between the claimant's adjusted gross
18income and $75,000.
AB4-ASA1,4,1919 b. Subtract from 1.0 the amount that is calculated under subd. 6. a.
AB4-ASA1,4,2020 c. Multiply the amount that is calculated under subd. 6. b. by 10 percent.
AB4-ASA1,4,2221 d. Multiply the amount of the claimant's net income tax liability by the amount
22that is calculated under subd. 6. c.
AB4-ASA1,4,2423 (c) Limitations. 1. No credit may be allowed under this subsection unless it
24is claimed within the period under s. 71.75 (2).
AB4-ASA1,5,2
12. Part-year residents and nonresidents of this state are not eligible for the
2credit under this subsection.
AB4-ASA1,5,43 3. Except as provided in subd. 4., only one credit per household is allowed each
4year.
AB4-ASA1,5,85 4. If a married couple files separately, each spouse may claim the credit
6calculated under par. (b) 5. or 6., except a married person living apart from the other
7spouse and treated as single under section 7703 (b) of the Internal Revenue Code may
8claim the credit under par. (b) 1. or 2.
AB4-ASA1,5,109 5. The credit under this subsection may not be claimed by a person who may
10be claimed as a dependent on the individual income tax return of another taxpayer.
AB4-ASA1,5,1511 (d) Administration. The department of revenue may enforce the credit under
12this subsection and may take any action, conduct any proceeding, and proceed as it
13is authorized in respect to taxes under this chapter. The income tax provisions in this
14chapter relating to assessments, refunds, appeals, collection, interest, and penalties
15apply to the credit under this subsection.
AB4-ASA1,3 16Section 3. 71.07 (5n) (c) 1. of the statutes is amended to read:
AB4-ASA1,6,317 71.07 (5n) (c) 1. Partnerships, limited liability companies, and tax-option
18corporations may not claim the credit under this subsection, but the eligibility for,
19and the amount of, the credit are based on their share of the income described under
20par. (b). A partnership, limited liability company, or tax-option corporation shall
21compute the amount of credit that each of its partners, members, or shareholders
22may claim and shall provide that information to each of them. Partners, members
23of limited liability companies, and shareholders of tax-option corporations may
24claim the credit in proportion to their ownership interests. For taxable years
25beginning after December 31, 2018, the aggregate amount of the credits based on

1income from manufacturing that may be claimed by all partners of a partnership, all
2members of a limited liability company, and all shareholders of a tax-option
3corporation may not exceed $22,500 in any taxable year.
AB4-ASA1,4 4Section 4 . 71.07 (5n) (d) 2. of the statutes is amended to read:
AB4-ASA1,6,105 71.07 (5n) (d) 2. For Except as provided in subd. 2m., for purposes of
6determining a claimant's eligible qualified production activities income under this
7subsection, the claimant shall multiply the claimant's qualified production activities
8income from property manufactured by the claimant by the manufacturing property
9factor and qualified production activities income from property produced, grown, or
10extracted by the claimant by the agriculture property factor.
AB4-ASA1,5 11Section 5 . 71.07 (5n) (d) 2m. of the statutes is created to read:
AB4-ASA1,6,1612 71.07 (5n) (d) 2m. For taxable years beginning after December 31, 2018, for
13purposes of determining a claimant's eligible qualified production activities income
14from manufacturing under this subsection, the claimant shall multiply the
15claimant's qualified production activities income, not exceeding $300,000, from
16property manufactured by the claimant by the manufacturing property factor.
AB4-ASA1,6 17Section 6 . 71.07 (9e) (aj) (intro.) of the statutes is amended to read:
AB4-ASA1,6,2218 71.07 (9e) (aj) (intro.) For taxable years beginning after December 31, 2010,
19and before January 1, 2020, an individual may credit against the tax imposed under
20s. 71.02 an amount equal to one of the following percentages of the federal basic
21earned income credit for which the person is eligible for the taxable year under
22section 32 (b) (1) (A) to (C) of the Internal Revenue Code:
AB4-ASA1,7 23Section 7 . 71.07 (9e) (ak) of the statutes is created to read:
AB4-ASA1,7,324 71.07 (9e) (ak) For taxable years beginning after December 31, 2019, an
25individual may credit against the tax imposed under s. 71.02 an amount equal to one

1of the following percentages of the federal basic earned income credit for which the
2individual is eligible for the taxable year under section 32 (b) (1) of the Internal
3Revenue Code:
AB4-ASA1,7,54 1. If the individual has one qualifying child who has the same principal place
5of abode as the individual, 11 percent.
AB4-ASA1,7,76 2. If the individual has 2 qualifying children who have the same principal place
7of abode as the individual, 14 percent.
AB4-ASA1,7,98 3. If the individual has 3 or more qualifying children who have the same
9principal place of abode as the individual, 34 percent.
AB4-ASA1,8 10Section 8 . 71.10 (4) (gye) of the statutes is created to read:
AB4-ASA1,7,1111 71.10 (4) (gye) Middle class tax relief credit under s. 71.07 (5me).
AB4-ASA1,9 12Section 9. 71.28 (5n) (c) of the statutes is amended to read:
AB4-ASA1,7,2413 71.28 (5n) (c) Limitations. Partnerships, limited liability companies, and
14tax-option corporations may not claim the credit under this subsection, but the
15eligibility for, and the amount of, the credit are based on their share of the income
16described under par. (b). A partnership, limited liability company, or tax-option
17corporation shall compute the amount of credit that each of its partners, members,
18or shareholders may claim and shall provide that information to each of them.
19Partners, members of limited liability companies, and shareholders of tax-option
20corporations may claim the credit in proportion to their ownership interests. For
21taxable years beginning after December 31, 2018, the aggregate amount of the
22credits based on income from manufacturing that may be claimed by all partners of
23a partnership, all members of a limited liability company, and all shareholders of a
24tax-option corporation may not exceed $22,500 in any taxable year.
AB4-ASA1,10 25Section 10 . 71.28 (5n) (d) 2. of the statutes is amended to read:
AB4-ASA1,8,6
171.28 (5n) (d) 2. Except as provided in subd. subds. 2m. and 3., 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.
AB4-ASA1,11 7Section 11 . 71.28 (5n) (d) 2m. of the statutes is created to read:
AB4-ASA1,8,138 71.28 (5n) (d) 2m. Except as provided in subd. 3., for taxable years beginning
9after December 31, 2018, for purposes of determining a claimant's eligible qualified
10production activities income from manufacturing under this subsection, the
11claimant shall multiply the claimant's qualified production activities income, not
12exceeding $300,000, from property manufactured by the claimant by the
13manufacturing property factor.
AB4-ASA1,12 14Section 12 . 71.28 (5n) (d) 3. a. of the statutes is amended to read:
AB4-ASA1,8,1615 71.28 (5n) (d) 3. a. The eligible qualified production activities income
16determined under subd. 2. or 2m.
AB4-ASA1,13 17Section 13 . 73.03 (73) (f) 1. of the statutes is amended to read:
AB4-ASA1,8,2218 73.03 (73) (f) 1. Subject to subd. 2., for taxable years beginning after December
1931, 2020, the department shall make the pilot program described under par. (b)
20permanent and applicable to all eligible claimants of the earned income tax credit
21under s. 71.07 (9e) (aj) (ak), based on the specifications described under pars. (b) and
22(c) 2.
AB4-ASA1,8,2323 (End)
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