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AB68-SSA1,703,1510 71.28 (4) (k) 1. b. For taxable years beginning after December 31, 2020, the
11amount of the claim not used to offset the tax due, not to exceed 20 percent of the
12allowable amount of the claim under par. (ad) 4., 5., or 6., shall be certified by the
13department of revenue to the department of administration for payment by check,
14share draft, or other draft drawn from the appropriation account under s. 20.835 (2)
15(d).
AB68-SSA1,1385 16Section 1385 . 71.28 (4t) of the statutes is created to read:
AB68-SSA1,703,1717 71.28 (4t) Work opportunity tax credit. (a) Definitions. In this subsection:
AB68-SSA1,703,1918 1. “Claimant” means a person who is an employer of a targeted group member
19and who files a claim under this subsection.
AB68-SSA1,703,2120 2. “Targeted group member” means an individual who performs services for the
21claimant in this state and who is a member of a targeted group under 26 USC 51 (d).
AB68-SSA1,703,2422 (b) Filing claims. For taxable years beginning after December 31, 2020, a
23claimant may claim as a credit against the taxes imposed under s. 71.23, up to the
24amount of the tax, the following amounts:
AB68-SSA1,704,3
11. An amount equal to 20 percent of the qualified first-year wages, as defined
2in 26 USC 51 (b) (2), paid during the taxable year to a targeted group member who
3has performed at least 400 hours of services for the claimant in this state.
AB68-SSA1,704,74 2. An amount equal to 12.5 percent of the qualified first-year wages, as defined
5in 26 USC 51 (b) (2), paid during the taxable year to a targeted group member who
6has performed at least 120 hours, but less than 400 hours, of services for the claimant
7in this state.
AB68-SSA1,704,118 3. An amount equal to 25 percent of the qualified 2nd-year wages, as defined
9in 26 USC 51 (e) (2), paid during the taxable year to a long-term family assistance
10recipient, as defined in 26 USC 51 (d) (10), who has performed at least 400 hours of
11services for the claimant in this state.
AB68-SSA1,704,1412 (c) Limitations. 1. The wages for which a credit may be claimed under par. (b)
13may not exceed the applicable threshold in 26 USC 51 (b) (3), (d) (7) (B) (ii), or (e) (1)
14(B) and may not be paid for services performed outside this state.
AB68-SSA1,704,1615 2. A credit under this subsection shall be claimed at the same time as the credit
16under 26 USC 51.
AB68-SSA1,704,18173. The requirements and limitations in 26 USC 51 (d) (13), (f), (i), and (k) shall
18apply to the credit under this subsection.
AB68-SSA1,704,2519 4. Partnerships, limited liability companies, and tax-option corporations may
20not claim the credit under this subsection, but the eligibility for, and the amount of,
21the credit are based on their payment of the wages under par. (b). A partnership,
22limited liability company, or tax-option corporation shall compute the amount of
23credit that each of its partners, members, or shareholders may claim and shall
24provide that information to each of them. The partners, members, and shareholders
25may claim the credit in proportion to their ownership interests.
AB68-SSA1,705,2
1(d) Administration. Subsection (4) (e) to (h), as it applies to the credit under
2sub. (4), applies to the credit under this subsection.
AB68-SSA1,1386 3Section 1386. 71.28 (5n) (d) 2. of the statutes is amended to read:
AB68-SSA1,705,94 71.28 (5n) (d) 2. Except as provided in subd. subds. 2m. and 3., for purposes of
5determining a claimant's eligible qualified production activities income under this
6subsection, the claimant shall multiply the claimant's qualified production activities
7income from property manufactured by the claimant by the manufacturing property
8factor and qualified production activities income from property produced, grown, or
9extracted by the claimant by the agriculture property factor.
AB68-SSA1,1387 10Section 1387. 71.28 (5n) (d) 2m. of the statutes is created to read:
AB68-SSA1,705,1611 71.28 (5n) (d) 2m. Except as provided in subd. 3., for taxable years beginning
12after December 31, 2020, for purposes of determining a claimant's eligible qualified
13production activities income from manufacturing under this subsection, the
14claimant shall multiply the claimant's qualified production activities income, not
15exceeding $300,000, from property manufactured by the claimant by the
16manufacturing property factor.
AB68-SSA1,1388 17Section 1388. 71.28 (5n) (d) 3. a. of the statutes is amended to read:
AB68-SSA1,705,1918 71.28 (5n) (d) 3. a. The eligible qualified production activities income
19determined under subd. 2. or 2m.
AB68-SSA1,1389 20Section 1389. 71.28 (8b) (a) 5. of the statutes is amended to read:
AB68-SSA1,705,2521 71.28 (8b) (a) 5. “Credit period” means the period of 6 10 taxable years
22beginning with the taxable year in which a qualified development is placed in
23service. For purposes of this subdivision, if a qualified development consists of more
24than one building, the qualified development is placed in service in the taxable year
25in which the last building of the qualified development is placed in service.
AB68-SSA1,1390
1Section 1390. 71.28 (8b) (a) 7. of the statutes is amended to read:
AB68-SSA1,706,112 71.28 (8b) (a) 7. “Qualified development” means a qualified low-income
3housing project under section 42 (g) of the Internal Revenue Code that is financed
4with tax-exempt bonds, pursuant to section 42 (i) (2) described in section 42 (h) (4)
5(A)
of the Internal Revenue Code, allocated the credit under section 42 of the Internal
6Revenue Code,
and located in this state; except that the authority may waive, in the
7qualified allocation plan under section 42 (m) (1) (B) of the Internal Revenue Code,
8the requirements of tax-exempt bond financing and federal credit allocation to the
9extent the authority anticipates that sufficient volume cap under section 146 of the
10Internal Revenue Code will not be available to finance low-income housing projects
11in any year
.
AB68-SSA1,1391 12Section 1391 . 71.30 (3) (ct) of the statutes is created to read:
AB68-SSA1,706,1313 71.30 (3) (ct) Work opportunity tax credit under s. 71.28 (4t).
AB68-SSA1,1392 14Section 1392. 71.45 (4) (a) of the statutes is amended to read:
AB68-SSA1,707,215 71.45 (4) (a) Except as provided in par. (b) and s. 71.80 (25), insurers computing
16tax under this subchapter may subtract from Wisconsin net income any Wisconsin
17net business loss incurred in any of the 20 immediately preceding taxable years, if
18the insurer was subject to taxation under this chapter in the taxable year in which
19the loss was incurred, to the extent not offset by Wisconsin net business income of
20any year between the loss year and the taxable year for which an offset is claimed
21and computed without regard to sub. (2) (a) 8. and 9. and this subsection and limited
22to the amount of net income, but no loss incurred for a taxable year before taxable
23year 1987 by a nonprofit service plan of sickness care under ch. 148, or dental care
24under s. 447.13 may be treated as a net business loss of the successor service insurer
25under ch. 613 operating by virtue of s. 148.03 or 447.13. For purposes of this

1paragraph, the dividends received deduction under s. 71.26 (3) (j) may not be used
2in the determination of a net business loss.
AB68-SSA1,1393 3Section 1393. 71.47 (3q) (c) 1. of the statutes is renumbered 71.47 (3q) (c) 1.
4a. and amended to read:
AB68-SSA1,707,135 71.47 (3q) (c) 1. a. Partnerships Except as provided in subd. 1. b., partnerships,
6limited liability companies, and tax-option corporations may not claim the credit
7under this subsection, but the eligibility for, and the amount of, the credit are based
8on their payment of amounts under par. (b). A partnership, limited liability company,
9or tax-option corporation shall compute the amount of credit that each of its
10partners, members, or shareholders may claim and shall provide that information
11to each of them. Partners, members of limited liability companies, and shareholders
12of tax-option corporations may claim the credit in proportion to their ownership
13interests.
AB68-SSA1,1394 14Section 1394. 71.47 (3q) (c) 1. b. of the statutes is created to read:
AB68-SSA1,708,215 71.47 (3q) (c) 1. b. For taxable years beginning after December 31, 2020,
16partnerships, limited liability companies, and tax-option corporations may elect to
17claim the credit under this subsection, if the credit results from a contract entered
18into with the Wisconsin Economic Development Corporation before December 22,
192017. A partnership, limited liability company, or tax-option corporation that
20wishes to make the election under this subd. 1. b. shall make the election for each
21taxable year on its original return and may not subsequently make or revoke the
22election. If a partnership, limited liability company, or tax-option corporation elects
23to claim the credit under this subsection, the partners, members, and shareholders
24may not claim the credit under this subsection. The credit may not be claimed under
25this subd. 1. b. if one or more partners, members, or shareholders have claimed the

1credit under this subsection for the same taxable year for which the credit is claimed
2under this subd. 1. b.
AB68-SSA1,1395 3Section 1395. 71.47 (3w) (a) 1. of the statutes is renumbered 71.47 (3w) (a) 1.
4a. and amended to read:
AB68-SSA1,708,75 71.47 (3w) (a) 1. a. “Base Except as provided in subd. 1. b., “base year" means
6the taxable year beginning during the calendar year prior to the calendar year in
7which the enterprise zone in which the claimant is located takes effect.
AB68-SSA1,1396 8Section 1396. 71.47 (3w) (a) 1. b. of the statutes is created to read:
AB68-SSA1,708,119 71.47 (3w) (a) 1. b. For a claimant whose award under s. 238.399 is certified
10after December 31, 2020, “base year” means the 12-month period prior to the date
11on which the claimant was certified under s. 238.399 (5).
AB68-SSA1,1397 12Section 1397. 71.47 (3w) (a) 6. of the statutes is renumbered 71.47 (3w) (a) 6.
13a. and amended to read:
AB68-SSA1,708,1714 71.47 (3w) (a) 6. a. “Zone payroll" means the amount of state payroll that is
15attributable to wages paid to full-time employees for services that are performed in
16an enterprise zone. “Zone Except as provided in subd. 6. b., “zone payroll" does not
17include the amount of wages paid to any full-time employees that exceeds $100,000.
AB68-SSA1,1398 18Section 1398. 71.47 (3w) (a) 6. b. of the statutes is created to read:
AB68-SSA1,708,2119 71.47 (3w) (a) 6. b. For a claimant whose award under s. 238.399 is certified
20after December 31, 2020, “zone payroll" does not include the amount of wages paid
21to any full-time employees that exceeds $123,000.
AB68-SSA1,1399 22Section 1399. 71.47 (3w) (b) (intro.) of the statutes is amended to read:
AB68-SSA1,709,223 71.47 (3w) (b) Filing claims under pre-2022 award certifications; payroll.
24(intro.) Subject to the limitations provided in this subsection and s. 238.399 or s.
25560.799, 2009 stats., a claimant whose award is certified prior to January 1, 2022,

1may claim as a credit against the tax imposed under s. 71.43 an amount calculated
2as follows:
AB68-SSA1,1400 3Section 1400. 71.47 (3w) (bd) of the statutes is created to read:
AB68-SSA1,709,74 71.47 (3w) (bd) Filing claims under post-2021 award certifications; payroll.
5Subject to the limitations provided in this subsection and s. 238.399, a claimant
6whose award is certified after December 31, 2020, may claim as a credit against the
7tax imposed under s. 71.43 an amount calculated as follows:
AB68-SSA1,709,88 1. Determine the amount that is the lesser of:
AB68-SSA1,709,159 a. The number of full-time employees whose annual wages are greater than
10$27,900 in a tier I county or municipality or greater than $37,000 in a tier II county
11or municipality and who the claimant employed in the enterprise zone in the taxable
12year, minus the number of full-time employees whose annual wages were greater
13than $27,900 in a tier I county or municipality or greater than $37,000 in a tier II
14county or municipality and who the claimant employed in the area that comprises
15the enterprise zone in the base year.
AB68-SSA1,709,2116 b. The number of full-time employees whose annual wages are greater than
17$27,900 in a tier I county or municipality or greater than $37,000 in a tier II county
18or municipality and who the claimant employed in the state in the taxable year,
19minus the number of full-time employees whose annual wages were greater than
20$27,900 in a tier I county or municipality or greater than $37,000 in a tier II county
21or municipality and who the claimant employed in the state in the base year.
AB68-SSA1,710,322 2. Determine the claimant's average zone payroll by dividing total wages for
23full-time employees whose annual wages are greater than $27,900 in a tier I county
24or municipality or greater than $37,000 in a tier II county or municipality and who
25the claimant employed in the enterprise zone in the taxable year by the number of

1full-time employees whose annual wages are greater than $27,900 or greater than
2$37,000 in a tier II county or municipality and who the claimant employed in the
3enterprise zone in the taxable year.
AB68-SSA1,710,64 3. For employees in a tier I county or municipality, subtract $27,900 from the
5amount determined under subd. 2. and for employees in a tier II county or
6municipality, subtract $37,000 from the amount determined under subd. 2.
AB68-SSA1,710,87 4. Multiply the amount determined under subd. 3. by the amount determined
8under subd. 1.
AB68-SSA1,710,109 5. Multiply the amount determined under subd. 4. by the percentage
10determined under s. 238.399, not to exceed 7 percent.
AB68-SSA1,1401 11Section 1401. 71.47 (3w) (bm) 1. of the statutes is amended to read:
AB68-SSA1,710,2212 71.47 (3w) (bm) 1. In addition to the credits under par. pars. (b) and (bd) and
13subds. 2., 3., and 4., and subject to the limitations provided in this subsection and s.
14238.399 or s. 560.799, 2009 stats., a claimant may claim as a credit against the tax
15imposed under s. 71.43 an amount equal to a percentage, as determined under s.
16238.399 or s. 560.799, 2009 stats., not to exceed 100 percent, of the amount the
17claimant paid in the taxable year to upgrade or improve the job-related skills of any
18of the claimant's full-time employees, to train any of the claimant's full-time
19employees on the use of job-related new technologies, or to provide job-related
20training to any full-time employee whose employment with the claimant represents
21the employee's first full-time job. This subdivision does not apply to employees who
22do not work in an enterprise zone.
AB68-SSA1,1402 23Section 1402. 71.47 (3w) (bm) 2. of the statutes is renumbered 71.47 (3w) (bm)
242. (intro.) and amended to read:
AB68-SSA1,711,4
171.47 (3w) (bm) 2. (intro.) In addition to the credits under par. pars. (b) and (bd)
2and subds. 1., 3., and 4., and subject to the limitations provided in this subsection and
3s. 238.399 or s. 560.799, 2009 stats., a claimant may claim as a credit against the tax
4imposed under s. 71.43 one of the following amounts:
AB68-SSA1,711,16 5a. For a claimant whose award is certified prior to January 1, 2022, an amount
6equal to the percentage, as determined under s. 238.399 or s. 560.799, 2009 stats.,
7not to exceed 7 percent, of the claimant's zone payroll paid in the taxable year to all
8of the claimant's full-time employees whose annual wages are greater than the
9amount determined by multiplying 2,080 by 150 percent of the federal minimum
10wage in a tier I county or municipality, not including the wages paid to the employees
11determined under par. (b) 1., or greater than $30,000 in a tier II county or
12municipality, not including the wages paid to the employees determined under par.
13(b) 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. A claimant may claim a credit under this
16subdivision for no more than 5 consecutive taxable years.
AB68-SSA1,1403 17Section 1403. 71.47 (3w) (bm) 2. b. of the statutes is created to read:
AB68-SSA1,712,218 71.47 (3w) (bm) 2. b. For a claimant whose award is certified after December
1931, 2020, an amount equal to the percentage, as determined under s. 238.399, not to
20exceed 7 percent, of the claimant's zone payroll paid in the taxable year to all of the
21claimant's full-time employees whose annual wages are greater than $27,900 in a
22tier I county or municipality, not including the wages paid to the employees
23determined under par. (bd) 1., or greater than $37,000 in a tier II county or
24municipality, not including the wages paid to the employees determined under par.
25(bd) 1., and who the claimant employed in the enterprise zone in the taxable year, if

1the total number of such employees is equal to or greater than the total number of
2such employees in the base year.
AB68-SSA1,1404 3Section 1404. 71.47 (3w) (bm) 3. of the statutes is amended to read:
AB68-SSA1,712,94 71.47 (3w) (bm) 3. In addition to the credits under par. pars. (b) and (bd) and
5subds. 1., 2., and 4., and subject to the limitations provided in this subsection and s.
6238.399 or s. 560.799, 2009 stats., for taxable years beginning after December 31,
72008, a claimant may claim as a credit against the tax imposed under s. 71.43 up to
810 percent of the claimant's significant capital expenditures, as determined under
9s. 238.399 (5m) or s. 560.799 (5m), 2009 stats.
AB68-SSA1,1405 10Section 1405. 71.47 (3w) (bm) 4. of the statutes is amended to read:
AB68-SSA1,712,1911 71.47 (3w) (bm) 4. In addition to the credits under par. pars. (b) and (bd) and
12subds. 1., 2., and 3., and subject to the limitations provided in this subsection and s.
13238.399 or s. 560.799, 2009 stats., for taxable years beginning after December 31,
142009, a claimant may claim as a credit against the tax imposed under s. 71.43, up to
151 percent of the amount that the claimant paid in the taxable year to purchase
16tangible personal property, items, property, or goods under s. 77.52 (1) (b), (c), or (d),
17or services from Wisconsin vendors, as determined under s. 238.399 (5) (e) or s.
18560.799 (5) (e), 2009 stats., except that the claimant may not claim the credit under
19this subdivision and subd. 3. for the same expenditures.
AB68-SSA1,1406 20Section 1406. 71.47 (3w) (c) 2. of the statutes is renumbered 71.47 (3w) (c) 2.
21a. and amended to read:
AB68-SSA1,713,522 71.47 (3w) (c) 2. a. Partnerships Except as provided in subd. 2. b., partnerships,
23limited liability companies, and tax-option corporations may not claim the credit
24under this subsection, but the eligibility for, and the amount of, the credit are based
25on their payment of amounts described under pars. (b) and (bm). A partnership,

1limited liability company, or tax-option corporation shall compute the amount of
2credit that each of its partners, members, or shareholders may claim and shall
3provide that information to each of them. Partners, members of limited liability
4companies, and shareholders of tax-option corporations may claim the credit in
5proportion to their ownership interests.
AB68-SSA1,1407 6Section 1407. 71.47 (3w) (c) 2. b. of the statutes is created to read:
AB68-SSA1,713,197 71.47 (3w) (c) 2. b. For taxable years beginning after December 31, 2020,
8partnerships, limited liability companies, and tax-option corporations may elect to
9claim the credit under this subsection, if the credit results from a contract entered
10into with the Wisconsin Economic Development Corporation before December 22,
112017. A partnership, limited liability company, or tax-option corporation that
12wishes to make the election under this subd. 2. b. shall make the election for each
13taxable year on its original return and may not subsequently make or revoke the
14election. If a partnership, limited liability company, or tax-option corporation elects
15to claim the credit under this subsection, the partners, members, and shareholders
16may not claim the credit under this subsection. The credit may not be claimed under
17this subd. 2. b. if one or more partners, members, or shareholders have claimed the
18credit under this subsection for the same taxable year for which the credit is claimed
19under this subd. 2. b.
AB68-SSA1,1408 20Section 1408. 71.47 (3w) (c) 5. of the statutes is created to read:
AB68-SSA1,713,2221 71.47 (3w) (c) 5. A claimant may claim a credit under par. (bm) 2. for no more
22than 5 consecutive taxable years.
AB68-SSA1,1409 23Section 1409. 71.47 (3w) (cm) of the statutes is created to read:
AB68-SSA1,714,824 71.47 (3w) (cm) Inflation adjustments. For taxable years beginning after
25December 31, 2022, the dollar amounts in pars. (a) 6. b., (bd) 1. a. and b., 2., and 3.,

1and (bm) 2. b. 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 month of August of the previous year and the U.S. consumer price
4index for all urban consumers, U.S. city average, for the month of August of the year
5before the previous year, as determined by the federal department of labor. Each
6amount that is revised under this paragraph shall be rounded to the nearest multiple
7of $10 if the revised amount is not a multiple of $10 or, if the revised amount is a
8multiple of $5, such an amount shall be increased to the next higher multiple of $10.
AB68-SSA1,1410 9Section 1410. 71.47 (3y) (b) 5. of the statutes is amended to read:
AB68-SSA1,714,1610 71.47 (3y) (b) 5. An amount, as determined by the Wisconsin Economic
11Development Corporation under s. 238.308 (4) (a) 5., equal to a percentage of the
12amount of wages that the claimant paid to an eligible employee in the taxable year
13if the position in which the eligible employee was employed was created or retained
14in connection with the claimant's location or retention of the claimant's corporate
15headquarters in Wisconsin and the job duties associated with the eligible employee's
16position involve the performance of corporate headquarters functions
.
AB68-SSA1,1411 17Section 1411. 71.47 (3y) (b) 6. of the statutes is created to read:
AB68-SSA1,714,2118 71.47 (3y) (b) 6. An amount, as determined by the Wisconsin Economic
19Development Corporation under s. 238.308 (4) (a) 6., equal to a percentage, not to
20exceed 25 percent, of the claimant's energy efficiency or renewable energy project
21expenditures on real or personal property located in this state.
AB68-SSA1,1412 22Section 1412. 71.47 (3y) (c) 1. of the statutes is renumbered 71.47 (3y) (c) 1.
23a. and amended to read:
AB68-SSA1,715,724 71.47 (3y) (c) 1. a. Partnerships Except as provided in subd. 1. b., partnerships,
25limited liability companies, and tax-option corporations may not claim the credit

1under this subsection, but the eligibility for, and the amount of, the credit are based
2on their payment of amounts under par. (b). A partnership, limited liability company,
3or tax-option corporation shall compute the amount of credit that each of its
4partners, members, or shareholders may claim and shall provide that information
5to each of them. Partners, members of limited liability companies, and shareholders
6of tax-option corporations may claim the credit in proportion to their ownership
7interests.
AB68-SSA1,1413 8Section 1413. 71.47 (3y) (c) 1. b. of the statutes is created to read:
AB68-SSA1,715,219 71.47 (3y) (c) 1. b. For taxable years beginning after December 31, 2020,
10partnerships, limited liability companies, and tax-option corporations may elect to
11claim the credit under this subsection, if the credit results from a contract entered
12into with the Wisconsin Economic Development Corporation before December 22,
132017. A partnership, limited liability company, or tax-option corporation that
14wishes to make the election under this subd. 1. b. shall make the election for each
15taxable year on its original return and may not subsequently make or revoke the
16election. If a partnership, limited liability company, or tax-option corporation elects
17to claim the credit under this subsection, the partners, members, and shareholders
18may not claim the credit under this subsection. The credit may not be claimed under
19this subd. 1. b. if one or more partners, members, or shareholders have claimed the
20credit under this subsection for the same taxable year for which the credit is claimed
21under this subd. 1. b.
AB68-SSA1,1414 22Section 1414. 71.47 (4) (k) 1. of the statutes is renumbered 71.47 (4) (k) 1. a.
23and amended to read:
AB68-SSA1,716,424 71.47 (4) (k) 1. a. The For taxable years beginning before January 1, 2021, the
25amount of the claim not used to offset the tax due, not to exceed 10 percent of the

1allowable amount of the claim under par. (ad) 4., 5., or 6., shall be certified by the
2department of revenue to the department of administration for payment by check,
3share draft, or other draft drawn from the appropriation account under s. 20.835 (2)
4(d).
AB68-SSA1,1415 5Section 1415. 71.47 (4) (k) 1. b. of the statutes is created to read:
AB68-SSA1,716,116 71.47 (4) (k) 1. b. For taxable years beginning after December 31, 2020, the
7amount of the claim not used to offset the tax due, not to exceed 20 percent of the
8allowable amount of the claim under par. (ad) 4., 5., or 6., shall be certified by the
9department of revenue to the department of administration for payment by check,
10share draft, or other draft drawn from the appropriation account under s. 20.835 (2)
11(d).
AB68-SSA1,1416 12Section 1416 . 71.47 (4t) of the statutes is created to read:
AB68-SSA1,716,1313 71.47 (4t) Work opportunity tax credit. (a) Definitions. In this subsection:
AB68-SSA1,716,1514 1. “Claimant” means a person who is an employer of a targeted group member
15and who files a claim under this subsection.
AB68-SSA1,716,1716 2. “Targeted group member” means an individual who performs services for the
17claimant in this state and who is a member of a targeted group under 26 USC 51 (d).
AB68-SSA1,716,2018 (b) Filing claims. For taxable years beginning after December 31, 2020, a
19claimant may claim as a credit against the taxes imposed under s. 71.43, up to the
20amount of the tax, the following amounts:
AB68-SSA1,716,2321 1. An amount equal to 20 percent of the qualified first-year wages, as defined
22in 26 USC 51 (b) (2), paid during the taxable year to a targeted group member who
23has performed at least 400 hours of services for the claimant in this state.
AB68-SSA1,717,224 2. An amount equal to 12.5 percent of the qualified first-year wages, as defined
25in 26 USC 51 (b) (2), paid during the taxable year to a targeted group member who

1has performed at least 120 hours, but less than 400 hours, of services for the claimant
2in this state.
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