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SB70-SSA2-SA1,3 18Section 3. 139.75 (4t) of the statutes is created to read:
SB70-SSA2-SA1,500,2019 139.75 (4t) “Little cigar” means a cigar that has an integrated cellulose acetate
20filter and is wrapped in a substance containing tobacco.
SB70-SSA2-SA1,4 21Section 4. 139.75 (12) of the statutes is amended to read:
SB70-SSA2-SA1,501,522 139.75 (12) “Tobacco products" means cigars; little cigars; cheroots; stogies;
23periques; granulated, plug cut, crimp cut, ready-rubbed and other smoking tobacco;
24snuff, including moist snuff; snuff flour; cavendish; plug and twist tobacco; fine cut

1and other chewing tobaccos; shorts; refuse scraps, clippings, cuttings and sweepings
2of tobacco and other kinds and forms of tobacco prepared in such manner as to be
3suitable for chewing or smoking in a pipe or otherwise, or both for chewing and
4smoking; but “tobacco products" does not include cigarettes, as defined under s.
5139.30 (1m).
SB70-SSA2-SA1,5 6Section 5. 139.76 (1) of the statutes is amended to read:
SB70-SSA2-SA1,501,257 139.76 (1) An excise tax is imposed upon the sale, offering or exposing for sale,
8possession with intent to sell or removal for consumption or sale or other disposition
9for any purpose of tobacco products by any person engaged as a distributor of them
10at the rate, for tobacco products, not including moist snuff and vapor products, of 71
11percent of the manufacturer's established list price to distributors without
12diminution by volume or other discounts on domestic products
and, for moist snuff,
13at the rate of 100 percent of the manufacturer's established list price to distributors
14without diminution by volume or other discounts on domestic products. The tax
15imposed under this subsection on cigars shall not exceed an amount equal to 50 cents
16for each cigar. On products imported from another country, not including moist snuff
17and vapor products, the rate of tax is 71 percent of the amount obtained by adding
18the manufacturer's list price to the federal tax, duties and transportation costs to the
19United States. On moist snuff imported from another country, the rate of the tax is
20100 percent of the amount obtained by adding the manufacturer's list price to the
21federal tax, duties, and transportation costs to the United States.
The tax attaches
22at the time the tobacco products are received by the distributor in this state. The tax
23shall be passed on to the ultimate consumer of the tobacco products. All tobacco
24products received in this state for sale or distribution within this state, except
25tobacco products actually sold as provided in sub. (2), shall be subject to such tax.
SB70-SSA2-SA1,6u
1Section 6u. 139.76 (1) of the statutes, as affected by 2023 Wisconsin Act ....
2(this act), is amended to read:
SB70-SSA2-SA1,502,143 139.76 (1) An excise tax is imposed upon the sale, offering or exposing for sale,
4possession with intent to sell or removal for consumption or sale or other disposition
5for any purpose of tobacco products by any person engaged as a distributor of them
6at the rate, for tobacco products, not including moist snuff and vapor products little
7cigars
, of 71 percent of the manufacturer's list price and, for moist snuff, at the rate
8of 100 percent of the manufacturer's list price. The tax imposed under this
9subsection on cigars, except little cigars, shall not exceed an amount equal to 50 cents
10for each cigar. The tax attaches at the time the tobacco products are received by the
11distributor in this state. The tax shall be passed on to the ultimate consumer of the
12tobacco products. All tobacco products received in this state for sale or distribution
13within this state, except tobacco products actually sold as provided in sub. (2), shall
14be subject to such tax.
SB70-SSA2-SA1,7 15Section 7. 139.76 (1b) of the statutes is created to read:
SB70-SSA2-SA1,502,2216 139.76 (1b) The tax under sub. (1) is imposed on little cigars at the rate of 126
17mills on each little cigar, regardless of weight. To evidence payment of the tax
18imposed under this section on little cigars, the department shall provide stamps. A
19person who has paid the tax shall affix stamps of the proper denomination to each
20package in which little cigars are packed, prior to the first sale within this state.
21Section 139.32 as it applies to the tax under s. 139.31 applies to the tax imposed
22under this section on little cigars.
SB70-SSA2-SA1,8 23Section 8. 139.78 (1) of the statutes is amended to read:
SB70-SSA2-SA1,503,724 139.78 (1) A tax is imposed upon the use or storage by consumers of tobacco
25products in this state at the rate, for tobacco products, not including moist snuff and

1vapor products, of 71 percent of the cost of the tobacco products manufacturer's list
2price
and, for moist snuff, at the rate of 100 percent of the manufacturer's established
3list price to distributors without diminution by volume or other discounts on
4domestic products
. The tax imposed under this subsection on cigars shall not exceed
5an amount equal to 50 cents for each cigar. The tax does not apply if the tax imposed
6by s. 139.76 (1) on the tobacco products has been paid or if the tobacco products are
7exempt from the tobacco products tax under s. 139.76 (2).
SB70-SSA2-SA1,9u 8Section 9u. 139.78 (1) of the statutes, as affected by 2023 Wisconsin Act ....
9(this act), is amended to read:
SB70-SSA2-SA1,503,1710 139.78 (1) A tax is imposed upon the use or storage by consumers of tobacco
11products in this state at the rate, for tobacco products, not including moist snuff and
12vapor products little cigars, of 71 percent of the manufacturer's list price and, for
13moist snuff, at the rate of 100 percent of the manufacturer's list price. The tax
14imposed under this subsection on cigars, except little cigars, shall not exceed an
15amount equal to 50 cents for each cigar. The tax does not apply if the tax imposed
16by s. 139.76 (1) on the tobacco products has been paid or if the tobacco products are
17exempt from the tobacco products tax under s. 139.76 (2).
SB70-SSA2-SA1,10 18Section 10. 139.78 (1b) of the statutes is created to read:
SB70-SSA2-SA1,503,2319 139.78 (1b) A tax is imposed and levied upon the use or storage of little cigars
20in this state by any person for any purpose. The tax is levied and shall be collected
21at the same rate as provided for in s. 139.76 (1b). The tax under this subsection does
22not apply if the tax imposed by s. 139.76 (1) has been paid or if the little cigars are
23exempt from tax under s. 139.76 (2).
SB70-SSA2-SA1,11 24Section 11. 139.83 of the statutes is renumbered 139.83 (1).
SB70-SSA2-SA1,12 25Section 12. 139.83 (2) of the statutes is created to read:
SB70-SSA2-SA1,504,4
1139.83 (2) Sections 139.315, 139.32, 139.321, 139.322, 139.34, 139.35, 139.36,
2139.362, 139.363, 139.38, 139.395, 139.41, 139.42, 139.43, and 139.44 (8), as they
3apply to the taxes under subch. II, apply to the administration and enforcement of
4this subchapter for little cigars.
SB70-SSA2-SA1,9437 5Section 9437. Effective dates; Revenue.
SB70-SSA2-SA1,504,96 (1) Little cigars. The treatment of ss. 139.44 (4), 139.75 (1m), (4t), and (12),
7139.76 (1) (by Section 6u) and (1b), and 139.78 (1) (by Section 9u) and (1b), the
8renumbering of s. 139.83, and the creation of s. 139.83 (2) take effect on the first day
9of the 3rd month beginning after publication.”.
SB70-SSA2-SA1,504,10 10191. Page 374, line 11: after that line insert:
SB70-SSA2-SA1,504,11 11 Section 1083. 71.07 (3w) (a) 2m. of the statutes is created to read:
SB70-SSA2-SA1,504,1312 71.07 (3w) (a) 2m. “Contract” means the contract between the claimant and the
13Wisconsin Economic Development Corporation under s. 238.399.
SB70-SSA2-SA1,1084 14Section 1084. 71.07 (3w) (a) 6. of the statutes is renumbered 71.07 (3w) (a) 6.
15a. and amended to read:
SB70-SSA2-SA1,504,1916 71.07 (3w) (a) 6. a. “Zone payroll" means the amount of state payroll that is
17attributable to wages paid to full-time employees for services that are performed in
18an enterprise zone. “Zone Except as provided in subd. 6. b., “zone payroll" does not
19include the amount of wages paid to any full-time employees that exceeds $100,000.
SB70-SSA2-SA1,1085 20Section 1085. 71.07 (3w) (a) 6. b. of the statutes is created to read:
SB70-SSA2-SA1,504,2321 71.07 (3w) (a) 6. b. For a claimant whose contract is executed after December
2231, 2023, “zone payroll" does not include the amount of wages paid to any full-time
23employees that exceeds $141,300.
SB70-SSA2-SA1,1086 24Section 1086. 71.07 (3w) (b) (intro.) of the statutes is amended to read:
SB70-SSA2-SA1,505,4
171.07 (3w) (b) Filing claims under pre-2024 contracts; payroll. (intro.) Subject
2to the limitations provided in this subsection and s. 238.399 or s. 560.799, 2009 stats.,
3a claimant whose contract is executed prior to January 1, 2024, may claim as a credit
4against the tax imposed under s. 71.02 or 71.08 an amount calculated as follows:
SB70-SSA2-SA1,1087 5Section 1087. 71.07 (3w) (bd) of the statutes is created to read:
SB70-SSA2-SA1,505,96 71.07 (3w) (bd) Filing claims under post-2023 contracts; payroll. Subject to the
7limitations provided in this subsection and s. 238.399, a claimant whose contract is
8executed after December 31, 2023, may claim as a credit against the tax imposed
9under s. 71.02 an amount calculated as follows:
SB70-SSA2-SA1,505,1010 1. Determine the amount that is the lesser of:
SB70-SSA2-SA1,505,1711 a. 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 enterprise zone in the taxable
14year, minus the number of full-time employees whose annual wages were greater
15than $32,000 in a tier I county or municipality or greater than $42,390 in a tier II
16county or municipality and who the claimant employed in the area that comprises
17the enterprise zone in the base year.
SB70-SSA2-SA1,505,2318 b. The number of full-time employees whose annual wages are greater than
19$32,000 in a tier I county or municipality or greater than $42,390 in a tier II county
20or municipality and who the claimant employed in the state in the taxable year,
21minus the number of full-time employees whose annual wages were greater than
22$32,000 in a tier I county or municipality or greater than $42,390 in a tier II county
23or municipality and who the claimant employed in the state in the base year.
SB70-SSA2-SA1,506,524 2. Determine the claimant's average zone payroll by dividing total wages for
25full-time employees whose annual wages are greater than $32,000 in a tier I county

1or municipality or greater than $42,390 in a tier II county or municipality and who
2the claimant employed in the enterprise zone in the taxable year by the number of
3full-time employees whose annual wages are greater than $32,000 in a tier I county
4or municipality or greater than $42,390 in a tier II county or municipality and who
5the claimant employed in the enterprise zone in the taxable year.
SB70-SSA2-SA1,506,86 3. For employees in a tier I county or municipality, subtract $32,000 from the
7amount determined under subd. 2. and for employees in a tier II county or
8municipality, subtract $42,390 from the amount determined under subd. 2.
SB70-SSA2-SA1,506,109 4. Multiply the amount determined under subd. 3. by the amount determined
10under subd. 1.
SB70-SSA2-SA1,506,1211 5. Multiply the amount determined under subd. 4. by the percentage
12determined by under s. 238.399, not to exceed 7 percent.
SB70-SSA2-SA1,1088 13Section 1088. 71.07 (3w) (bm) 1. of the statutes is amended to read:
SB70-SSA2-SA1,506,2414 71.07 (3w) (bm) 1. In addition to the credits under par. pars. (b) and (bd) and
15subds. 2., 3., and 4. to 5., and subject to the limitations provided in this subsection
16and s. 238.399 or s. 560.799, 2009 stats., a claimant may claim as a credit against the
17tax imposed under s. 71.02 or 71.08 an amount equal to a percentage, as determined
18under s. 238.399 or s. 560.799, 2009 stats., not to exceed 100 percent, of the amount
19the claimant paid in the taxable year to upgrade or improve the job-related skills of
20any of the claimant's full-time employees, to train any of the claimant's full-time
21employees on the use of job-related new technologies, or to provide job-related
22training to any full-time employee whose employment with the claimant represents
23the employee's first full-time job. This subdivision does not apply to employees who
24do not work in an enterprise zone.
SB70-SSA2-SA1,1089
1Section 1089. 71.07 (3w) (bm) 2. of the statutes is renumbered 71.07 (3w) (bm)
22. (intro.) and amended to read:
SB70-SSA2-SA1,507,63 71.07 (3w) (bm) 2. (intro.) In addition to the credits under par. pars. (b) and (bd)
4and subds. 1., 3., and 4., and 5., and subject to the limitations provided in this
5subsection and s. 238.399 or s. 560.799, 2009 stats., a claimant may claim as a credit
6against the tax imposed under s. 71.02 or 71.08 one of the following amounts:
SB70-SSA2-SA1,507,18 7a. For a claimant whose contract is executed prior to January 1, 2024, an
8amount equal to the percentage, as determined under s. 238.399 or s. 560.799, 2009
9stats., not to exceed 7 percent, of the claimant's zone payroll paid in the taxable year
10to all of the claimant's full-time employees whose annual wages are greater than the
11amount determined by multiplying 2,080 by 150 percent of the federal minimum
12wage in a tier I county or municipality, not including the wages paid to the employees
13determined under par. (b) 1., or greater than $30,000 in a tier II county or
14municipality, not including the wages paid to the employees determined under par.
15(b) 1., and who the claimant employed in the enterprise zone in the taxable year, if
16the total number of such employees is equal to or greater than the total number of
17such employees in the base year. A claimant may claim a credit under this
18subdivision for no more than 5 consecutive taxable years.
SB70-SSA2-SA1,1090 19Section 1090. 71.07 (3w) (bm) 2. b. of the statutes is created to read:
SB70-SSA2-SA1,508,420 71.07 (3w) (bm) 2. b. For a claimant whose contract is executed after December
2131, 2023, an amount equal to the percentage, as determined under s. 238.399, not to
22exceed 7 percent, of the claimant's zone payroll paid in the taxable year to all of the
23claimant's full-time employees whose annual wages are greater than $32,000 in a
24tier I county or municipality, not including the wages paid to the employees
25determined under par. (bd) 1., or greater than $42,390 in a tier II county or

1municipality, not including the wages paid to the employees determined under par.
2(bd) 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.
SB70-SSA2-SA1,1091 5Section 1091. 71.07 (3w) (bm) 3. of the statutes is amended to read:
SB70-SSA2-SA1,508,116 71.07 (3w) (bm) 3. In addition to the credits under par. pars. (b) and (bd) and
7subds. 1., 2., and 4., and 5., and subject to the limitations provided in this subsection
8and s. 238.399 or s. 560.799, 2009 stats., for taxable years beginning after December
931, 2008, a claimant may claim as a credit against the tax imposed under s. 71.02 or
1071.08 up to 10 percent of the claimant's significant capital expenditures, as
11determined under s. 238.399 (5m) or s. 560.799 (5m), 2009 stats.
SB70-SSA2-SA1,1092 12Section 1092. 71.07 (3w) (bm) 4. of the statutes is amended to read:
SB70-SSA2-SA1,508,2113 71.07 (3w) (bm) 4. In addition to the credits under par. pars. (b) and (bd) and
14subds. 1., 2., and 3., and 5., and subject to the limitations provided in this subsection
15and s. 238.399 or s. 560.799, 2009 stats., for taxable years beginning after December
1631, 2009, a claimant may claim as a credit against the tax imposed under s. 71.02 or
1771.08, up to 1 percent of the amount that the claimant paid in the taxable year to
18purchase tangible personal property, items, property, or goods under s. 77.52 (1) (b),
19(c), or (d), or services from Wisconsin vendors, as determined under s. 238.399 (5) (e)
20or s. 560.799 (5) (e), 2009 stats., except that the claimant may not claim the credit
21under this subdivision and subd. 3. for the same expenditures.
SB70-SSA2-SA1,1093 22Section 1093. 71.07 (3w) (bm) 5. of the statutes is renumbered 71.07 (3w) (bm)
235. (intro.) and amended to read:
SB70-SSA2-SA1,509,524 71.07 (3w) (bm) 5. (intro.) In addition to the credits under par. pars. (b) and (bd)
25and subds. 1. to 4., and subject to the limitations provided in this subsection and s.

1238.399 or s. 560.799, 2009 stats., a claimant that has retained the minimum number
2of full-time employees determined under s. 238.399 (5) (f) and maintained average
3zone payroll for the taxable year equal to or greater than the base year may claim
4as a credit against the tax imposed under s. 71.02 or 71.08 one of the following
5amounts:
SB70-SSA2-SA1,509,15 6a. For a claimant whose contract is executed prior to January 1, 2024, an
7amount equal to the percentage, as determined by the Wisconsin Economic
8Development Corporation, of the claimant's zone payroll paid in the 12 months prior
9to the certification date to the claimant's full-time employees in the enterprise zone
10whose annual wages are greater than the amount determined by multiplying 2,080
11by 150 percent of the federal minimum wage in a tier I county or municipality or
12greater than $30,000 in a tier II county or municipality. The amount that the
13claimant may claim as credit under this subdivision for a taxable year shall not
14exceed $2,000,000. A claimant may claim a credit under this subdivision for no more
15than 5 consecutive taxable years.
SB70-SSA2-SA1,1094 16Section 1094. 71.07 (3w) (bm) 5. b. of the statutes is created to read:
SB70-SSA2-SA1,509,2217 71.07 (3w) (bm) 5. b. For a claimant whose contract is executed after December
1831, 2023, an amount equal to the percentage, as determined by the Wisconsin
19Economic Development Corporation, of the claimant's zone payroll paid in the 12
20months prior to the certification date to the claimant's full-time employees in the
21enterprise zone whose annual wages are greater than $32,000 in a tier I county or
22municipality or greater than $42,390 in a tier II county or municipality.
SB70-SSA2-SA1,1095 23Section 1095. 71.07 (3w) (c) 5. of the statutes is created to read:
SB70-SSA2-SA1,509,2524 71.07 (3w) (c) 5. A claimant may claim a credit under par. (bm) 2. for no more
25than 5 consecutive taxable years.
SB70-SSA2-SA1,1096
1Section 1096. 71.07 (3w) (c) 6. of the statutes is created to read:
SB70-SSA2-SA1,510,42 71.07 (3w) (c) 6. The amount that a claimant may claim as credit under par.
3(bm) 5. for a taxable year may not exceed $2,000,000. A claimant may claim a credit
4under par. (bm) 5. for no more than 5 consecutive taxable years.
SB70-SSA2-SA1,1097 5Section 1097. 71.07 (3w) (cm) of the statutes is created to read:
SB70-SSA2-SA1,510,166 71.07 (3w) (cm) Inflation adjustments. For taxable years beginning after
7December 31, 2024, the dollar amounts in pars. (a) 6. b., (bd) 1. a. and b., 2., and 3.,
8and (bm) 2. b. and 5. b. shall be increased each year by a percentage equal to the
9percentage change between the U.S. consumer price index for all urban consumers,
10U.S. city average, for the month of August of the previous year and the U.S. consumer
11price index for all urban consumers, U.S. city average, for the month of August of the
12year before the previous year, as determined by the federal department of labor.
13Each amount that is revised under this paragraph shall be rounded to the nearest
14multiple of $10 if the revised amount is not a multiple of $10 or, if the revised amount
15is a multiple of $5, such an amount shall be increased to the next higher multiple of
16$10.
SB70-SSA2-SA1,1098 17Section 1098. 71.28 (3w) (a) 2m. of the statutes is created to read:
SB70-SSA2-SA1,510,1918 71.28 (3w) (a) 2m. “Contract” means a contract between the claimant and the
19Wisconsin Economic Development Corporation under s. 238.399.
SB70-SSA2-SA1,1099 20Section 1099. 71.28 (3w) (a) 6. of the statutes is renumbered 71.28 (3w) (a) 6.
21a. and amended to read:
SB70-SSA2-SA1,510,2522 71.28 (3w) (a) 6. a. “Zone payroll" means the amount of state payroll that is
23attributable to wages paid to full-time employees for services that are performed in
24an enterprise zone. “Zone Except as provided in subd. 6. b., “zone payroll" does not
25include the amount of wages paid to any full-time employees that exceeds $100,000.
SB70-SSA2-SA1,1100
1Section 1100. 71.28 (3w) (a) 6. b. of the statutes is created to read:
SB70-SSA2-SA1,511,42 71.28 (3w) (a) 6. b. For a claimant whose contract is executed after December
331, 2023, “zone payroll" does not include the amount of wages paid to any full-time
4employees that exceeds $141,300.
SB70-SSA2-SA1,1101 5Section 1101. 71.28 (3w) (b) (intro.) of the statutes is amended to read:
SB70-SSA2-SA1,511,96 71.28 (3w) (b) Filing claims under pre-2024 contracts; payroll. (intro.) Subject
7to the limitations provided in this subsection and s. 238.399 or s. 560.799, 2009 stats.,
8a claimant whose contract is executed prior to January 1, 2024, may claim as a credit
9against the tax imposed under s. 71.23 an amount calculated as follows:
SB70-SSA2-SA1,1102 10Section 1102. 71.28 (3w) (bd) of the statutes is created to read:
SB70-SSA2-SA1,511,1411 71.28 (3w) (bd) Filing claims under post-2023 contracts; payroll. Subject to the
12limitations provided in this subsection and s. 238.399, a claimant whose contract is
13executed after December 31, 2023, may claim as a credit against the tax imposed
14under s. 71.23 an amount calculated as follows:
SB70-SSA2-SA1,511,1515 1. Determine the amount that is the lesser of:
SB70-SSA2-SA1,511,2216 a. The number of full-time employees whose annual wages are greater than
17$32,000 in a tier I county or municipality or greater than $42,390 in a tier II county
18or municipality and who the claimant employed in the enterprise zone in the taxable
19year, minus the number of full-time employees whose annual wages were greater
20than $32,000 in a tier I county or municipality or greater than $42,390 in a tier II
21county or municipality and who the claimant employed in the area that comprises
22the enterprise zone in the base year.
SB70-SSA2-SA1,512,323 b. The number of full-time employees whose annual wages are greater than
24$32,000 in a tier I county or municipality or greater than $42,390 in a tier II county
25or municipality and who the claimant employed in the state in the taxable year,

1minus the number of full-time employees whose annual wages were greater than
2$32,000 in a tier I county or municipality or greater than $42,390 in a tier II county
3or municipality and who the claimant employed in the state in the base year.
SB70-SSA2-SA1,512,104 2. Determine the claimant's average zone payroll by dividing total wages for
5full-time employees whose annual wages are greater than $32,000 in a tier I county
6or municipality or greater than $42,390 in a tier II county or municipality and who
7the claimant employed in the enterprise zone in the taxable year by the number of
8full-time employees whose annual wages are greater than $32,000 in a tier I county
9or municipality or greater than $42,390 in a tier II county or municipality and who
10the claimant employed in the enterprise zone in the taxable year.
SB70-SSA2-SA1,512,1311 3. For employees in a tier I county or municipality, subtract $32,000 from the
12amount determined under subd. 2. and for employees in a tier II county or
13municipality, subtract $42,390 from the amount determined under subd. 2.
SB70-SSA2-SA1,512,1514 4. Multiply the amount determined under subd. 3. by the amount determined
15under subd. 1.
SB70-SSA2-SA1,512,1716 5. Multiply the amount determined under subd. 4. by the percentage
17determined under s. 238.399, not to exceed 7 percent.
SB70-SSA2-SA1,1103 18Section 1103. 71.28 (3w) (bm) 1. of the statutes is amended to read:
SB70-SSA2-SA1,513,419 71.28 (3w) (bm) 1. In addition to the credits under par. pars. (b) and (bd) and
20subds. 2., 3., and 4. to 5., and subject to the limitations provided in this subsection
21and s. 238.399 or s. 560.799, 2009 stats., a claimant may claim as a credit against the
22tax imposed under s. 71.23 an amount equal to a percentage, as determined under
23s. 238.399 or s. 560.799, 2009 stats., not to exceed 100 percent, of the amount the
24claimant paid in the taxable year to upgrade or improve the job-related skills of any
25of the claimant's full-time employees, to train any of the claimant's full-time

1employees on the use of job-related new technologies, or to provide job-related
2training to any full-time employee whose employment with the claimant represents
3the employee's first full-time job. This subdivision does not apply to employees who
4do not work in an enterprise zone.
SB70-SSA2-SA1,1104 5Section 1104. 71.28 (3w) (bm) 2. of the statutes is renumbered 71.28 (3w) (bm)
62. (intro.) and amended to read:
SB70-SSA2-SA1,513,107 71.28 (3w) (bm) 2. (intro.) In addition to the credits under par. pars. (b) and (bd)
8and subds. 1., 3., and 4., and 5., and subject to the limitations provided in this
9subsection and s. 238.399 or s. 560.799, 2009 stats., a claimant may claim as a credit
10against the tax imposed under s. 71.23 one of the following amounts:
SB70-SSA2-SA1,513,22 11a. For a claimant whose contract is executed prior to January 1, 2024, an
12amount equal to the percentage, as determined under s. 238.399 or s. 560.799, 2009
13stats., not to exceed 7 percent, of the claimant's zone payroll paid in the taxable year
14to all of the claimant's full-time employees whose annual wages are greater than the
15amount determined by multiplying 2,080 by 150 percent of the federal minimum
16wage in a tier I county or municipality, not including the wages paid to the employees
17determined under par. (b) 1., or greater than $30,000 in a tier II county or
18municipality, not including the wages paid to the employees determined under par.
19(b) 1., and who the claimant employed in the enterprise zone in the taxable year, if
20the total number of such employees is equal to or greater than the total number of
21such employees in the base year. A claimant may claim a credit under this
22subdivision for no more than 5 consecutive taxable years.
SB70-SSA2-SA1,1105 23Section 1105. 71.28 (3w) (bm) 2. b. of the statutes is created to read:
SB70-SSA2-SA1,514,824 71.28 (3w) (bm) 2. b. For a claimant whose contract is executed after December
2531, 2023, an amount equal to the percentage, as determined under s. 238.399, not to

1exceed 7 percent, of the claimant's zone payroll paid in the taxable year to all of the
2claimant's full-time employees whose annual wages are greater than $32,000 in a
3tier I county or municipality, not including the wages paid to the employees
4determined under par. (bd) 1., or greater than $42,390 in a tier II county or
5municipality, not including the wages paid to the employees determined under par.
6(bd) 1., and who the claimant employed in the enterprise zone in the taxable year, if
7the total number of such employees is equal to or greater than the total number of
8such employees in the base year.
SB70-SSA2-SA1,1106 9Section 1106. 71.28 (3w) (bm) 3. of the statutes is amended to read:
SB70-SSA2-SA1,514,1510 71.28 (3w) (bm) 3. In addition to the credits under par. pars. (b) and (bd) and
11subds. 1., 2., and 4., and 5., and subject to the limitations provided in this subsection
12and s. 238.399 or s. 560.799, 2009 stats., for taxable years beginning after December
1331, 2008, a claimant may claim as a credit against the tax imposed under s. 71.23 up
14to 10 percent of the claimant's significant capital expenditures, as determined under
15s. 238.399 (5m) or s. 560.799 (5m), 2009 stats.
SB70-SSA2-SA1,1107 16Section 1107. 71.28 (3w) (bm) 4. of the statutes is amended to read:
SB70-SSA2-SA1,514,2517 71.28 (3w) (bm) 4. In addition to the credits under par. pars. (b) and (bd) and
18subds. 1., 2., and 3., 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, 2009, a claimant may claim as a credit against the tax imposed under s. 71.23,
21up to 1 percent of the amount that the claimant paid in the taxable year to purchase
22tangible personal property, items, property, or goods under s. 77.52 (1) (b), (c), or (d),
23or services from Wisconsin vendors, as determined under s. 238.399 (5) (e) or s.
24560.799 (5) (e), 2009 stats., except that the claimant may not claim the credit under
25this subdivision and subd. 3. for the same expenditures.
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