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SB70-AA1,528,2313 71.07 (3w) (cm) Inflation adjustments. For taxable years beginning after
14December 31, 2024, the dollar amounts in pars. (a) 6. b., (bd) 1. a. and b., 2., and 3.,
15and (bm) 2. b. and 5. b. shall be increased each year by a percentage equal to the
16percentage change between the U.S. consumer price index for all urban consumers,
17U.S. city average, for the month of August of the previous year and the U.S. consumer
18price index for all urban consumers, U.S. city average, for the month of August of the
19year before the previous year, as determined by the federal department of labor.
20Each amount that is revised under this paragraph shall be rounded to the nearest
21multiple of $10 if the revised amount is not a multiple of $10 or, if the revised amount
22is a multiple of $5, such an amount shall be increased to the next higher multiple of
23$10.
SB70-AA1,1149 24Section 1149. 71.28 (3w) (a) 2m. of the statutes is created to read:
SB70-AA1,529,2
171.28 (3w) (a) 2m. “Contract” means a contract between the claimant and the
2Wisconsin Economic Development Corporation under s. 238.399.
SB70-AA1,1150 3Section 1150. 71.28 (3w) (a) 6. of the statutes is renumbered 71.28 (3w) (a) 6.
4a. and amended to read:
SB70-AA1,529,85 71.28 (3w) (a) 6. a. “Zone payroll" means the amount of state payroll that is
6attributable to wages paid to full-time employees for services that are performed in
7an enterprise zone. “Zone Except as provided in subd. 6. b., “zone payroll" does not
8include the amount of wages paid to any full-time employees that exceeds $100,000.
SB70-AA1,1151 9Section 1151. 71.28 (3w) (a) 6. b. of the statutes is created to read:
SB70-AA1,529,1210 71.28 (3w) (a) 6. b. For a claimant whose contract is executed after December
1131, 2023, “zone payroll" does not include the amount of wages paid to any full-time
12employees that exceeds $141,300.
SB70-AA1,1152 13Section 1152. 71.28 (3w) (b) (intro.) of the statutes is amended to read:
SB70-AA1,529,1714 71.28 (3w) (b) Filing claims under pre-2024 contracts; payroll. (intro.) Subject
15to the limitations provided in this subsection and s. 238.399 or s. 560.799, 2009 stats.,
16a claimant whose contract is executed prior to January 1, 2024, may claim as a credit
17against the tax imposed under s. 71.23 an amount calculated as follows:
SB70-AA1,1153 18Section 1153. 71.28 (3w) (bd) of the statutes is created to read:
SB70-AA1,529,2219 71.28 (3w) (bd) Filing claims under post-2023 contracts; payroll. Subject to the
20limitations provided in this subsection and s. 238.399, a claimant whose contract is
21executed after December 31, 2023, may claim as a credit against the tax imposed
22under s. 71.23 an amount calculated as follows:
SB70-AA1,529,2323 1. Determine the amount that is the lesser of:
SB70-AA1,530,524 a. The number of full-time employees whose annual wages are greater than
25$32,000 in a tier I county or municipality or greater than $42,390 in a tier II county

1or municipality and who the claimant employed in the enterprise zone in the taxable
2year, minus the number of full-time employees whose annual wages were greater
3than $32,000 in a tier I county or municipality or greater than $42,390 in a tier II
4county or municipality and who the claimant employed in the area that comprises
5the enterprise zone in the base year.
SB70-AA1,530,116 b. The number of full-time employees whose annual wages are greater than
7$32,000 in a tier I county or municipality or greater than $42,390 in a tier II county
8or municipality and who the claimant employed in the state in the taxable year,
9minus the number of full-time employees whose annual wages were greater than
10$32,000 in a tier I county or municipality or greater than $42,390 in a tier II county
11or municipality and who the claimant employed in the state in the base year.
SB70-AA1,530,1812 2. Determine the claimant's average zone payroll by dividing total wages for
13full-time employees whose annual wages are greater than $32,000 in a tier I county
14or municipality or greater than $42,390 in a tier II county or municipality and who
15the claimant employed in the enterprise zone in the taxable year by the number of
16full-time employees whose annual wages are greater than $32,000 in a tier I county
17or municipality or greater than $42,390 in a tier II county or municipality and who
18the claimant employed in the enterprise zone in the taxable year.
SB70-AA1,530,2119 3. For employees in a tier I county or municipality, subtract $32,000 from the
20amount determined under subd. 2. and for employees in a tier II county or
21municipality, subtract $42,390 from the amount determined under subd. 2.
SB70-AA1,530,2322 4. Multiply the amount determined under subd. 3. by the amount determined
23under subd. 1.
SB70-AA1,530,2524 5. Multiply the amount determined under subd. 4. by the percentage
25determined under s. 238.399, not to exceed 7 percent.
SB70-AA1,1154
1Section 1154. 71.28 (3w) (bm) 1. of the statutes is amended to read:
SB70-AA1,531,122 71.28 (3w) (bm) 1. In addition to the credits under par. pars. (b) and (bd) and
3subds. 2., 3., and 4. to 5., and subject to the limitations provided in this subsection
4and s. 238.399 or s. 560.799, 2009 stats., a claimant may claim as a credit against the
5tax imposed under s. 71.23 an amount equal to a percentage, as determined under
6s. 238.399 or s. 560.799, 2009 stats., not to exceed 100 percent, of the amount the
7claimant paid in the taxable year to upgrade or improve the job-related skills of any
8of the claimant's full-time employees, to train any of the claimant's full-time
9employees on the use of job-related new technologies, or to provide job-related
10training to any full-time employee whose employment with the claimant represents
11the employee's first full-time job. This subdivision does not apply to employees who
12do not work in an enterprise zone.
SB70-AA1,1155 13Section 1155. 71.28 (3w) (bm) 2. of the statutes is renumbered 71.28 (3w) (bm)
142. (intro.) and amended to read:
SB70-AA1,531,1815 71.28 (3w) (bm) 2. (intro.) In addition to the credits under par. pars. (b) and (bd)
16and subds. 1., 3., and 4., and 5., and subject to the limitations provided in this
17subsection and s. 238.399 or s. 560.799, 2009 stats., a claimant may claim as a credit
18against the tax imposed under s. 71.23 one of the following amounts:
SB70-AA1,532,5 19a. For a claimant whose contract is executed prior to January 1, 2024, an
20amount equal to the percentage, as determined under s. 238.399 or s. 560.799, 2009
21stats., not to exceed 7 percent, of the claimant's zone payroll paid in the taxable year
22to all of the claimant's full-time employees whose annual wages are greater than the
23amount determined by multiplying 2,080 by 150 percent of the federal minimum
24wage in a tier I county or municipality, not including the wages paid to the employees
25determined under par. (b) 1., or greater than $30,000 in a tier II county or

1municipality, not including the wages paid to the employees determined under par.
2(b) 1., and who the claimant employed in the enterprise zone in the taxable year, if
3the total number of such employees is equal to or greater than the total number of
4such employees in the base year. A claimant may claim a credit under this
5subdivision for no more than 5 consecutive taxable years.
SB70-AA1,1156 6Section 1156. 71.28 (3w) (bm) 2. b. of the statutes is created to read:
SB70-AA1,532,167 71.28 (3w) (bm) 2. b. For a claimant whose contract is executed after December
831, 2023, an amount equal to the percentage, as determined under s. 238.399, not to
9exceed 7 percent, of the claimant's zone payroll paid in the taxable year to all of the
10claimant's full-time employees whose annual wages are greater than $32,000 in a
11tier I county or municipality, not including the wages paid to the employees
12determined under par. (bd) 1., or greater than $42,390 in a tier II county or
13municipality, not including the wages paid to the employees determined under par.
14(bd) 1., and who the claimant employed in the enterprise zone in the taxable year, if
15the total number of such employees is equal to or greater than the total number of
16such employees in the base year.
SB70-AA1,1157 17Section 1157. 71.28 (3w) (bm) 3. of the statutes is amended to read:
SB70-AA1,532,2318 71.28 (3w) (bm) 3. In addition to the credits under par. pars. (b) and (bd) and
19subds. 1., 2., and 4., and 5., and subject to the limitations provided in this subsection
20and s. 238.399 or s. 560.799, 2009 stats., for taxable years beginning after December
2131, 2008, a claimant may claim as a credit against the tax imposed under s. 71.23 up
22to 10 percent of the claimant's significant capital expenditures, as determined under
23s. 238.399 (5m) or s. 560.799 (5m), 2009 stats.
SB70-AA1,1158 24Section 1158. 71.28 (3w) (bm) 4. of the statutes is amended to read:
SB70-AA1,533,9
171.28 (3w) (bm) 4. In addition to the credits under par. pars. (b) and (bd) and
2subds. 1., 2., and 3., and 5., and subject to the limitations provided in this subsection
3and s. 238.399 or s. 560.799, 2009 stats., for taxable years beginning after December
431, 2009, a claimant may claim as a credit against the tax imposed under s. 71.23,
5up to 1 percent of the amount that the claimant paid in the taxable year to purchase
6tangible personal property, items, property, or goods under s. 77.52 (1) (b), (c), or (d),
7or services from Wisconsin vendors, as determined under s. 238.399 (5) (e) or s.
8560.799 (5) (e), 2009 stats., except that the claimant may not claim the credit under
9this subdivision and subd. 3. for the same expenditures.
SB70-AA1,1159 10Section 1159. 71.28 (3w) (bm) 5. of the statutes is renumbered 71.28 (3w) (bm)
115. (intro.) and amended to read:
SB70-AA1,533,1712 71.28 (3w) (bm) 5. (intro.) In addition to the credits under par. pars. (b) and (bd)
13and subds. 1. to 4., and subject to the limitations provided in this subsection and s.
14238.399 or s. 560.799, 2009 stats., a claimant that has retained the minimum number
15of full-time employees determined under s. 238.399 (5) (f) and maintained average
16zone payroll for the taxable year equal to or greater than the base year may claim
17as a credit against the tax imposed under s. 71.23 one of the following amounts:
SB70-AA1,534,2 18a. For a claimant whose contract is executed prior to January 1, 2024, an
19amount equal to the percentage, as determined by the Wisconsin Economic
20Development Corporation, of the claimant's zone payroll paid in the 12 months prior
21to the certification date to the claimant's full-time employees in the enterprise zone
22whose annual wages are greater than the amount determined by multiplying 2,080
23by 150 percent of the federal minimum wage in a tier I county or municipality or
24greater than $30,000 in a tier II county or municipality. The amount that the
25claimant may claim as credit under this subdivision for a taxable year shall not

1exceed $2,000,000. A claimant may claim a credit under this subdivision for no more
2than 5 consecutive taxable years.
SB70-AA1,1160 3Section 1160. 71.28 (3w) (bm) 5. b. of the statutes is created to read:
SB70-AA1,534,94 71.28 (3w) (bm) 5. b. For a claimant whose contract is executed after December
531, 2023, 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 $32,000 in a tier I county or
9municipality or greater than $42,390 in a tier II county or municipality.
SB70-AA1,1161 10Section 1161. 71.28 (3w) (c) 5. of the statutes is created to read:
SB70-AA1,534,1211 71.28 (3w) (c) 5. A claimant may claim a credit under par. (bm) 2. for no more
12than 5 consecutive taxable years.
SB70-AA1,1162 13Section 1162. 71.28 (3w) (c) 6. of the statutes is created to read:
SB70-AA1,534,1614 71.28 (3w) (c) 6. The amount that a 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.
SB70-AA1,1163 17Section 1163. 71.28 (3w) (cm) of the statutes is created to read:
SB70-AA1,535,318 71.28 (3w) (cm) Inflation adjustments. For taxable years beginning after
19December 31, 2024, 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.
SB70-AA1,1164 4Section 1164. 71.47 (3w) (a) 2m. of the statutes is created to read:
SB70-AA1,535,65 71.47 (3w) (a) 2m. “Contract” means a contract between the claimant and the
6Wisconsin Economic Development Corporation under s. 238.399.
SB70-AA1,1165 7Section 1165. 71.47 (3w) (a) 6. of the statutes is renumbered 71.47 (3w) (a) 6.
8a. and amended to read:
SB70-AA1,535,129 71.47 (3w) (a) 6. a. “Zone payroll" means the amount of state payroll that is
10attributable to wages paid to full-time employees for services that are performed in
11an enterprise zone. “Zone Except as provided in subd. 6. b., “zone payroll" does not
12include the amount of wages paid to any full-time employees that exceeds $100,000.
SB70-AA1,1166 13Section 1166. 71.47 (3w) (a) 6. b. of the statutes is created to read:
SB70-AA1,535,1614 71.47 (3w) (a) 6. b. For a claimant whose contract is executed after December
1531, 2023, “zone payroll" does not include the amount of wages paid to any full-time
16employees that exceeds $141,300.
SB70-AA1,1167 17Section 1167. 71.47 (3w) (b) (intro.) of the statutes is amended to read:
SB70-AA1,535,2118 71.47 (3w) (b) Filing claims under pre-2024 contracts; payroll. (intro.) Subject
19to the limitations provided in this subsection and s. 238.399 or s. 560.799, 2009 stats.,
20a claimant whose contract is executed prior to January 1, 2024, may claim as a credit
21against the tax imposed under s. 71.43 an amount calculated as follows:
SB70-AA1,1168 22Section 1168. 71.47 (3w) (bd) of the statutes is created to read:
SB70-AA1,536,223 71.47 (3w) (bd) Filing claims under post-2023 contracts; payroll. Subject to the
24limitations provided in this subsection and s. 238.399, a claimant whose contract is

1executed after December 31, 2023, may claim as a credit against the tax imposed
2under s. 71.43 an amount calculated as follows:
SB70-AA1,536,33 1. Determine the amount that is the lesser of:
SB70-AA1,536,104 a. The number of full-time employees whose annual wages are greater than
5$32,000 in a tier I county or municipality or greater than $42,390 in a tier II county
6or municipality and who the claimant employed in the enterprise zone in the taxable
7year, minus the number of full-time employees whose annual wages were greater
8than $32,000 in a tier I county or municipality or greater than $42,390 in a tier II
9county or municipality and who the claimant employed in the area that comprises
10the enterprise zone in the base year.
SB70-AA1,536,1611 b. The number of full-time employees whose annual wages are greater than
12$32,000 in a tier I county or municipality or greater than $42,390 in a tier II county
13or municipality and who the claimant employed in the state in the taxable year,
14minus the number of full-time employees whose annual wages were greater than
15$32,000 in a tier I county or municipality or greater than $42,390 in a tier II county
16or municipality and who the claimant employed in the state in the base year.
SB70-AA1,536,2317 2. Determine the claimant's average zone payroll by dividing total wages for
18full-time employees whose annual wages are greater than $32,000 in a tier I county
19or municipality or greater than $42,390 in a tier II county or municipality and who
20the claimant employed in the enterprise zone in the taxable year by the number of
21full-time employees whose annual wages are greater than $32,000 or greater than
22$42,390 in a tier II county or municipality and who the claimant employed in the
23enterprise zone in the taxable year.
SB70-AA1,537,3
13. For employees in a tier I county or municipality, subtract $32,000 from the
2amount determined under subd. 2. and for employees in a tier II county or
3municipality, subtract $42,390 from the amount determined under subd. 2.
SB70-AA1,537,54 4. Multiply the amount determined under subd. 3. by the amount determined
5under subd. 1.
SB70-AA1,537,76 5. Multiply the amount determined under subd. 4. by the percentage
7determined under s. 238.399, not to exceed 7 percent.
SB70-AA1,1169 8Section 1169. 71.47 (3w) (bm) 1. of the statutes is amended to read:
SB70-AA1,537,199 71.47 (3w) (bm) 1. In addition to the credits under par. pars. (b) and (bd) and
10subds. 2., 3., and 4., and subject to the limitations provided in this subsection and s.
11238.399 or s. 560.799, 2009 stats., a claimant may claim as a credit against the tax
12imposed under s. 71.43 an amount equal to a percentage, as determined under s.
13238.399 or s. 560.799, 2009 stats., not to exceed 100 percent, of the amount the
14claimant paid in the taxable year to upgrade or improve the job-related skills of any
15of the claimant's full-time employees, to train any of the claimant's full-time
16employees on the use of job-related new technologies, or to provide job-related
17training to any full-time employee whose employment with the claimant represents
18the employee's first full-time job. This subdivision does not apply to employees who
19do not work in an enterprise zone.
SB70-AA1,1170 20Section 1170. 71.47 (3w) (bm) 2. of the statutes is renumbered 71.47 (3w) (bm)
212. (intro.) and amended to read:
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.
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