LRBa1302/1
EKL:skw
2019 - 2020 LEGISLATURE
SENATE AMENDMENT 6,
TO SENATE BILL 440
February 19, 2020 - Offered by Senators Larson, Carpenter, Risser, L. Taylor,
Miller, Wirch, Hansen, Johnson, Smith and Schachtner.
SB440-SA6,1,8
5“(e) A subtraction may not be made under par. (b) unless all of the following
6conditions are met during the taxable year of the Wisconsin qualified opportunity
7fund with respect to the Wisconsin qualified opportunity zone property held by the
8fund:
SB440-SA6,1,119
1. The wages paid for services performed in a Wisconsin qualified opportunity
10zone for the construction or development of the Wisconsin qualified opportunity zone
11property are at least $15 per hour.
SB440-SA6,2,3
12. The wages paid for services performed in a Wisconsin qualified opportunity
2zone in the conduct of a trade or business described in
26 USC 1400Z-2 (d) (2) (D)
3(i) or (3) (A) are at least $15 per hour.”.
SB440-SA6,2,5
43. Page 4, line 21: after “years." insert “A modification may not be made under
5this subdivision unless all of the conditions under s. 71.05 (25m) (e) are met.".
SB440-SA6,2,9
85. Page 5, line 6: after “years." insert “A subtraction may not be made under
9this subdivision unless all of the conditions under s. 71.05 (25m) (e) are met.".
SB440-SA6,2,13
127. Page 5, line 17: after “years." insert “A subtraction may not be made under
13this subdivision unless all of the conditions under s. 71.05 (25m) (e) are met.".
