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AB68-SSA1,1295 12Section 1295. 71.06 (1r) of the statutes is created to read:
AB68-SSA1,661,1713 71.06 (1r) Fiduciaries, single individuals, and heads of households; after
142021.
The tax to be assessed, levied, and collected upon the taxable incomes of all
15fiduciaries, except fiduciaries of nuclear decommissioning trust or reserve funds, and
16single individuals and heads of households shall be computed at the following rates
17for taxable years beginning after December 31, 2021:
AB68-SSA1,661,1818 (a) On all taxable income from $0 to $11,970, 3.54 percent.
AB68-SSA1,661,2019 (b) On all taxable income exceeding $11,970 but not exceeding $23,930, 4.65
20percent.
AB68-SSA1,661,2221 (c) On all taxable income exceeding $23,930 but not exceeding $150,000, 5.20
22percent.
AB68-SSA1,661,2423 (d) On all taxable income exceeding $150,000 but not exceeding $263,480, 6.27
24percent.
AB68-SSA1,661,2525 (e) On all taxable income exceeding $263,480, 7.65 percent.
AB68-SSA1,1296
1Section 1296. 71.06 (2) (i) (intro.) of the statutes is amended to read:
AB68-SSA1,662,32 71.06 (2) (i) (intro.) For joint returns, for taxable years beginning after
3December 31, 2012, and before January 1, 2022:
AB68-SSA1,1297 4Section 1297. 71.06 (2) (j) (intro.) of the statutes is amended to read:
AB68-SSA1,662,65 71.06 (2) (j) (intro.) For married persons filing separately, for taxable years
6beginning after December 31, 2012, and before January 1, 2022:
AB68-SSA1,1298 7Section 1298. 71.06 (2) (k) of the statutes is created to read:
AB68-SSA1,662,98 71.06 (2) (k) For joint returns, for taxable years beginning after
9December 31, 2021:
AB68-SSA1,662,1010 1. On all taxable income from $0 to $23,930, 3.54 percent.
AB68-SSA1,662,1211 2. On all taxable income exceeding $23,930 but not exceeding $47,880, 4.65
12percent.
AB68-SSA1,662,1413 3. On all taxable income exceeding $47,880 but not exceeding $300,000, 5.20
14percent.
AB68-SSA1,662,1615 4. On all taxable income exceeding $300,000 but not exceeding $526,960, 6.27
16percent.
AB68-SSA1,662,1717 5. On all taxable income exceeding $526,960, 7.65 percent.
AB68-SSA1,1299 18Section 1299. 71.06 (2) (L) of the statutes is created to read:
AB68-SSA1,662,2019 71.06 (2) (L) For married persons filing separately, for taxable years beginning
20after December 31, 2021:
AB68-SSA1,662,2121 1. On all taxable income from $0 to $11,970, 3.54 percent.
AB68-SSA1,662,2322 2. On all taxable income exceeding $11,970 but not exceeding $23,930, 4.65
23percent.
AB68-SSA1,662,2524 3. On all taxable income exceeding $23,930 but not exceeding $150,000, 5.20
25percent.
AB68-SSA1,663,2
14. On all taxable income exceeding $150,000 but not exceeding $263,480, 6.27
2percent.
AB68-SSA1,663,33 5. On all taxable income exceeding $263,480, 7.65 percent.
AB68-SSA1,1300 4Section 1300. 71.06 (2e) (a) of the statutes is amended to read:
AB68-SSA1,663,255 71.06 (2e) (a) For taxable years beginning after December 31, 1998, and before
6January 1, 2000, the maximum dollar amount in each tax bracket, and the
7corresponding minimum dollar amount in the next bracket, under subs. (1m) and (2)
8(c) and (d), and for taxable years beginning after December 31, 1999, and before
9January 1, 2022,
the maximum dollar amount in each tax bracket, and the
10corresponding minimum dollar amount in the next bracket, under subs. (1n), (1p) (a)
11to (c), (1q) (a) and (b), and (2) (e), (f), (g) 1. to 3., (h) 1. to 3., (i) 1. and 2., and (j) 1. and
122., shall be increased each year by a percentage equal to the percentage change
13between the U.S. consumer price index for all urban consumers, U.S. city average,
14for the month of August of the previous year and the U.S. consumer price index for
15all urban consumers, U.S. city average, for the month of August 1997, as determined
16by the federal department of labor, except that for taxable years beginning after
17December 31, 2000, and before January 1, 2002, the dollar amount in the top bracket
18under subs. (1p) (c) and (d), (2) (g) 3. and 4. and (h) 3. and 4. shall be increased by a
19percentage equal to the percentage change between the U.S. consumer price index
20for all urban consumers, U.S. city average, for the month of August of the previous
21year and the U.S. consumer price index for all urban consumers, U.S. city average,
22for the month of August 1999, as determined by the federal department of labor,
23except that for taxable years beginning after December 31, 2011, the adjustment may
24occur only if the resulting amount is greater than the corresponding amount that was
25calculated for the previous year.
AB68-SSA1,1301
1Section 1301. 71.06 (2e) (b) of the statutes is amended to read:
AB68-SSA1,664,132 71.06 (2e) (b) For taxable years beginning after December 31, 2009, and before
3January 1, 2022,
the maximum dollar amount in each tax bracket, and the
4corresponding minimum dollar amount in the next bracket, under subs. (1p) (d), (1q)
5(c), and (2) (g) 4., (h) 4., (i) 3., and (j) 3., and the dollar amount in the top bracket under
6subs. (1p) (e), (1q) (d), and (2) (g) 5., (h) 5., (i) 4., and (j) 4., shall be increased each year
7by a percentage equal to the percentage change between the U.S. consumer price
8index for all urban consumers, U.S. city average, for the month of August of the
9previous year and the U.S. consumer price index for all urban consumers, U.S. city
10average, for the month of August 2008, as determined by the federal department of
11labor, except that for taxable years beginning after December 31, 2011, the
12adjustment may occur only if the resulting amount is greater than the corresponding
13amount that was calculated for the previous year.
AB68-SSA1,1302 14Section 1302. 71.06 (2e) (bg) of the statutes is created to read:
AB68-SSA1,664,2515 71.06 (2e) (bg) 1. For taxable years beginning after December 31, 2021, the
16maximum dollar amount in each tax bracket under subs. (1r) (a) and (b) and (2) (k)
171. and 2. and (L) 1. and 2., and the corresponding minimum dollar amount in the next
18tax bracket under subs. (1r) (b) and (c) and (2) (k) 2. and 3. and (L) 2. and 3. shall be
19increased each year by a percentage equal to the percentage change between the U.S.
20consumer price index for all urban consumers, U.S. city average, for the month of
21August of the previous year and the U.S. consumer price index for all urban
22consumers, U.S. city average, for the month of August 1997, as determined by the
23federal department of labor, except that for taxable years beginning after December
2431, 2021, the adjustment may occur only if the resulting amount is greater than the
25corresponding amount that was calculated for the previous year.
AB68-SSA1,665,10
12. For taxable years beginning after December 31, 2021, the maximum dollar
2amount in each tax bracket under subs. (1r) (c) and (2) (k) 3. and (L) 3., and the
3corresponding minimum dollar amount in the next tax bracket under subs. (1r) (d)
4and (2) (k) 4. and (L) 4. shall be increased each year by a percentage equal to the
5percentage change between the U.S. consumer price index for all urban consumers,
6U.S. city average, for the month of August of the previous year and the U.S. consumer
7price index for all urban consumers, U.S. city average, for the month of August 2008,
8as determined by the federal department of labor, except that the adjustment may
9occur only if the resulting amount is greater than the corresponding amount that was
10calculated for the previous year.
AB68-SSA1,665,2011 3. For taxable years beginning after December 31, 2022, the maximum dollar
12amount in the tax bracket under subs. (1r) (d) and (2) (k) 4. and (L) 4. and the
13corresponding dollar amount in the top bracket under subs. (1r) (e) and (2) (k) 5. and
14(L) 5. shall be increased each year by a percentage equal to the percentage change
15between the U.S. consumer price index for all urban consumers, U.S. city average,
16for the month of August of the previous year and the U.S. consumer price index for
17all urban consumers, U.S. city average, for the month of August 2020, as determined
18by the federal department of labor, except that the adjustment may occur only if the
19resulting amount is greater than the corresponding amount that was calculated for
20the previous year.
AB68-SSA1,1303 21Section 1303. 71.06 (2m) of the statutes is amended to read:
AB68-SSA1,665,2522 71.06 (2m) Rate changes. If a rate under sub. (1), (1m), (1n), (1p), (1q), (1r),
23or (2) changes during a taxable year, the taxpayer shall compute the tax for that
24taxable year by the methods applicable to the federal income tax under section 15 of
25the Internal Revenue Code.
AB68-SSA1,1304
1Section 1304. 71.06 (2s) (d) of the statutes is amended to read:
AB68-SSA1,666,152 71.06 (2s) (d) For taxable years beginning after December 31, 2000, with
3respect to nonresident individuals, including individuals changing their domicile
4into or from this state, the tax brackets under subs. (1p), (1q), (1r), and (2) (g), (h),
5(i), and (j), (k), and (L) shall be multiplied by a fraction, the numerator of which is
6Wisconsin adjusted gross income and the denominator of which is federal adjusted
7gross income. In this paragraph, for married persons filing separately “ adjusted
8gross income" means the separate adjusted gross income of each spouse, and for
9married persons filing jointly “adjusted gross income" means the total adjusted gross
10income of both spouses. If an individual and that individual's spouse are not both
11domiciled in this state during the entire taxable year, the tax brackets under subs.
12(1p), (1q), (1r), and (2) (g), (h), (i), and (j), (k), and (L) on a joint return shall be
13multiplied by a fraction, the numerator of which is their joint Wisconsin adjusted
14gross income and the denominator of which is their joint federal adjusted gross
15income.
AB68-SSA1,1305 16Section 1305. 71.07 (3q) (c) 1. of the statutes is renumbered 71.07 (3q) (c) 1.
17a. and amended to read:
AB68-SSA1,667,218 71.07 (3q) (c) 1. a. Partnerships Except as provided in subd. 1. b., partnerships,
19limited liability companies, and tax-option corporations may not claim the credit
20under this subsection, but the eligibility for, and the amount of, the credit are based
21on their payment of amounts under par. (b). A partnership, limited liability company,
22or tax-option corporation shall compute the amount of credit that each of its
23partners, members, or shareholders may claim and shall provide that information
24to 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-SSA1,1306 3Section 1306. 71.07 (3q) (c) 1. b. of the statutes is created to read:
AB68-SSA1,667,164 71.07 (3q) (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-SSA1,1307 17Section 1307. 71.07 (3w) (a) 1. of the statutes is renumbered 71.07 (3w) (a) 1.
18a. and amended to read:
AB68-SSA1,667,2119 71.07 (3w) (a) 1. a. “Base Except as provided in subd. 1. b., “base year" means
20the taxable year beginning during the calendar year prior to the calendar year in
21which the enterprise zone in which the claimant is located takes effect.
AB68-SSA1,1308 22Section 1308. 71.07 (3w) (a) 1. b. of the statutes is created to read:
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:
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