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SB970-SSA1,3,2020 g. Small-scale electronic games embedded and used exclusively in advertising.
SB970-SSA1,3,2221 6. “Wages” means wages, as defined in s. 71.63 (6), that are subject to
22withholding under subch. X and for which a statement under s. 71.65 (1) is furnished.
SB970-SSA1,3,2523 (b) Filing claims. Subject to the limitations provided in this subsection, for
24taxable years beginning after December 31, 2023, a claimant may claim as a credit
25against the tax imposed under s. 71.02 any of the following amounts:
SB970-SSA1,4,2
11. An amount equal to 30 percent of the eligible wages paid by the person in the
2taxable year.
SB970-SSA1,4,43 2. An amount equal to 30 percent of the eligible expenditures incurred by the
4claimant in the taxable year.
SB970-SSA1,4,85 (c) Limitations. 1. No credit may be allowed under this subsection unless the
6claimant files an application with the department, at the time and in the manner
7prescribed by the department, and the department approves the application. The
8claimant shall submit a copy of the approved application with the claimant's return.
SB970-SSA1,4,199 2. No credit may be allowed under this subsection unless the claimant retains
10at the claimant's sole expense a certified public accountant licensed under ch. 442 to
11review and certify to the department the total eligible expenditures incurred and
12total eligible wages paid in the taxable and to conduct the audit required under s.
1373.03 (78) (c). No audit of a claimant required under s. 73.03 (78) (c) may be
14performed by a certified public accountant that is part of an accounting entity that
15is not determined by the department to be independent of the claimant, consistent
16with s. 442.10 and as provided in the code of professional conduct of the American
17Institute of Certified Public Accountants, or its successor organization, or as
18otherwise determined by the department. The certified public accountant shall do
19all of the following:
SB970-SSA1,4,2120 a. Conduct the audit required under s. 73.03 (78) (c) according to any rules
21promulgated by the department.
SB970-SSA1,4,2322 b. Verify each reported expenditure that is included in the audit and identify
23and exclude each expenditure that does not satisfy this subsection.
SB970-SSA1,5,524 3. Eligible expenditures incurred and eligible wages paid by a tax-option
25corporation, partnership, or limited liability company that is treated as a

1partnership may be claimed as a credit under this subsection by that corporation's
2shareholders, that partnership's partners, or that limited liability company's
3members who are residents of this state and who otherwise qualify under this
4subsection, unless the tax-option corporation, partnership, or limited liability
5company has made an election under s. 71.21 (6) (a) or 71.365 (4m) (a).
SB970-SSA1,5,86 4. If a tax-option corporation, partnership, or limited liability company makes
7an election under s. 71.21 (6) (a) or 71.365 (4m) (a), that tax-option corporation,
8partnership, or limited liability company may claim the credit under this subsection.
SB970-SSA1,5,109 (d) Administration. 1. Section 71.28 (4) (e), (g), and (h), as it applies to the
10credit under s. 71.28 (4), applies to the credits under this subsection.
SB970-SSA1,5,1611 2. If the allowable amount of the claim under par. (b) exceeds the tax otherwise
12due under this chapter or no tax is due under this chapter, the amount of the claim
13not used to offset the tax due shall be certified by the department of revenue to the
14department of administration for payment by check, share draft, or other draft
15drawn from the appropriation account under s. 20.835 (2) (de). Notwithstanding s.
1671.82 (1) (b), no interest shall be added to amounts certified under this subdivision.
SB970-SSA1,4 17Section 4 . 71.10 (4) (i) of the statutes is amended to read:
SB970-SSA1,6,218 71.10 (4) (i) The total of claim of right credit under s. 71.07 (1), farmland
19preservation credit under ss. 71.57 to 71.61, farmland preservation credit, 2010 and
20beyond under s. 71.613, homestead credit under subch. VIII, jobs tax credit under s.
2171.07 (3q), business development credit under s. 71.07 (3y), research credit under s.
2271.07 (4k) (e) 2. a., veterans and surviving spouses property tax credit under s. 71.07
23(6e), enterprise zone jobs credit under s. 71.07 (3w), electronics and information
24technology manufacturing zone credit under s. 71.07 (3wm), earned income tax

1credit under s. 71.07 (9e), video game production credit under s. 71.07 (11), estimated
2tax payments under s. 71.09, and taxes withheld under subch. X.
SB970-SSA1,5 3Section 5 . 71.21 (4) (a) of the statutes is amended to read:
SB970-SSA1,6,74 71.21 (4) (a) The amount of the credits computed by a partnership under s.
571.07 (2dm), (2dx), (2dy), (3g), (3h), (3n), (3q), (3s), (3t), (3w), (3wm), (3y), (4k), (4n),
6(5e), (5g), (5i), (5j), (5k), (5r), (5rm), (6n), and (10), and (11) and passed through to
7partners shall be added to the partnership's income.
SB970-SSA1,6 8Section 6. 71.21 (6) (d) 3. of the statutes is amended to read:
SB970-SSA1,6,109 71.21 (6) (d) 3. Except as provided in s. 71.07 (7) (b) 3. and (11) (c) 4., the tax
10credits under this chapter may not be claimed by the partnership.
SB970-SSA1,7 11Section 7 . 71.26 (2) (a) 4. of the statutes is amended to read:
SB970-SSA1,6,1712 71.26 (2) (a) 4. Plus the amount of the credit computed under s. 71.28 (1dm),
13(1dx), (1dy), (3g), (3h), (3n), (3q), (3t), (3w), (3wm), (3y), (5e), (5g), (5i), (5j), (5k), (5r),
14(5rm), (6n), and (10), and (11) and not passed through by a partnership, limited
15liability company, or tax-option corporation that has added that amount to the
16partnership's, limited liability company's, or tax-option corporation's income under
17s. 71.21 (4) or 71.34 (1k) (g).
SB970-SSA1,8 18Section 8 . 71.28 (11) of the statutes is created to read:
SB970-SSA1,6,1919 71.28 (11) Video game production credit. (a) Definitions. In this subsection:
SB970-SSA1,6,2020 1. “Claimant” means a person certified under s. 73.03 (78).
SB970-SSA1,6,2221 2. “Eligible expenditures” means amounts paid by the claimant directly
22relating to qualifying activities in this state, excluding any of the following:
SB970-SSA1,6,2323 a. Wages.
SB970-SSA1,6,2424 b. Expenditures used to claim another credit under this chapter.
SB970-SSA1,7,2
1c. Amounts paid to a person certified to receive a credit under this subsection
2or s. 71.07 (11) or 71.47 (11).
SB970-SSA1,7,53 d. Amounts paid to persons as a result of their participation in profits from
4video game production, such as commissions, royalties, or profit-sharing
5agreements.
SB970-SSA1,7,66 e. Amounts paid for capital expenditures, such as buildings and equipment.
SB970-SSA1,7,77 f. Amounts paid to purchase a copyright, trademark, or tradename.
SB970-SSA1,7,88 g. Amounts paid for management or other administrative activities.
SB970-SSA1,7,99 h. Amounts paid for marketing, promotion, or distribution.
SB970-SSA1,7,1010 i. Amounts paid for food or entertainment.
SB970-SSA1,7,1111 j. Interest paid on loans or other credit arrangements.
SB970-SSA1,7,1312 3. “Eligible wages” means wages paid by the claimant directly relating to
13qualifying activities in this state.
SB970-SSA1,7,1514 4. “Qualifying activities” means developing, producing, or creating a video
15game product or platform.
SB970-SSA1,7,1916 5. “Video game product or platform” means an electronic game developed for
17commercial distribution and entertainment that involves interaction with a user
18interface to generate visual feedback on a video device. “Video game product or
19platform” does not include any of the following:
SB970-SSA1,7,2020 a. A product or platform that contains content in violation of s. 944.21.
SB970-SSA1,7,2221 b. A product or platform designed for political, religious, or educational
22purposes.
SB970-SSA1,7,2323 c. A product or platform regulated under chs. 562 to 569.
SB970-SSA1,8,3
1d. A product or platform designed to provide information about one or more
2individuals or businesses, such as marketing and promotional websites or
3microsites.
SB970-SSA1,8,74 e. A product or platform designed for social media or interpersonal
5communications, such as podcasting, interactive advertising, journalism, video
6conferencing, wireless telecommunications, text-based channels, chat rooms, or
7broadcast or streamed viewing enhancements.
SB970-SSA1,8,98 f. A product or platform designed to stream linear media such as audio, video,
9or pictures.
SB970-SSA1,8,1010 g. Small-scale electronic games embedded and used exclusively in advertising.
SB970-SSA1,8,1211 6. “Wages” means wages, as defined in s. 71.63 (6), that are subject to
12withholding under subch. X and for which a statement under s. 71.65 (1) is furnished.
SB970-SSA1,8,1513 (b) Filing claims. Subject to the limitations provided in this subsection, for
14taxable years beginning after December 31, 2023, a claimant may claim as a credit
15against the tax imposed under s. 71.23 any of the following amounts:
SB970-SSA1,8,1716 1. An amount equal to 30 percent of the eligible wages paid by the person in the
17taxable year.
SB970-SSA1,8,1918 2. An amount equal to 30 percent of the eligible expenditures incurred by the
19claimant in the taxable year.
SB970-SSA1,8,2320 (c) Limitations. 1. No credit may be allowed under this subsection unless the
21claimant files an application with the department, at the time and in the manner
22prescribed by the department, and the department approves the application. The
23claimant shall submit a copy of the approved application with the claimant's return.
SB970-SSA1,9,924 2. No credit may be allowed under this subsection unless the claimant retains
25at the claimant's sole expense a certified public accountant licensed under ch. 442 to

1review and certify to the department the total eligible expenditures incurred and
2total eligible wages paid in the taxable and to conduct the audit required under s.
373.03 (78) (c). No audit of a claimant required under s. 73.03 (78) (c) may be
4performed by a certified public accountant that is part of an accounting entity that
5is not determined by the department to be independent of the claimant, consistent
6with s. 442.10 and as provided in the code of professional conduct of the American
7Institute of Certified Public Accountants, or its successor organization, or as
8otherwise determined by the department. The certified public accountant shall do
9all of the following:
SB970-SSA1,9,1110 a. Conduct the audit required under s. 73.03 (78) (c) according to any rules
11promulgated by the department.
SB970-SSA1,9,1312 b. Verify each reported expenditure that is included in the audit and identify
13and exclude each expenditure that does not satisfy this subsection.
SB970-SSA1,9,1514 (d) Administration. 1. Subsection (4) (e), (g), and (h), as it applies to the credit
15under sub. (4), applies to the credits under this subsection.
SB970-SSA1,9,2116 2. If the allowable amount of the claim under par. (b) exceeds the tax otherwise
17due under this chapter or no tax is due under this chapter, the amount of the claim
18not used to offset the tax due shall be certified by the department of revenue to the
19department of administration for payment by check, share draft, or other draft
20drawn from the appropriation account under s. 20.835 (2) (de). Notwithstanding s.
2171.82 (1) (b), no interest shall be added to amounts certified under this subdivision.
SB970-SSA1,9 22Section 9 . 71.30 (3) (f) of the statutes is amended to read:
SB970-SSA1,9,2523 71.30 (3) (f) The total of farmland preservation credit under subch. IX, jobs
24credit under s. 71.28 (3q), enterprise zone jobs credit under s. 71.28 (3w), electronics
25and information technology manufacturing zone credit under s. 71.28 (3wm),

1business development credit under s. 71.28 (3y), research credit under s. 71.28 (4) (k)
21., video game production credit under s. 71.28 (11), and estimated tax payments
3under s. 71.29.
SB970-SSA1,10 4Section 10 . 71.34 (1k) (g) of the statutes is amended to read:
SB970-SSA1,10,85 71.34 (1k) (g) An addition shall be made for credits computed by a tax-option
6corporation under s. 71.28 (1dm), (1dx), (1dy), (3), (3g), (3h), (3n), (3q), (3t), (3w),
7(3wm), (3y), (4), (5), (5e), (5g), (5i), (5j), (5k), (5r), (5rm), (6n), and (10), and (11) and
8passed through to shareholders.
SB970-SSA1,11 9Section 11. 71.365 (4m) (d) 2. of the statutes is amended to read:
SB970-SSA1,10,1110 71.365 (4m) (d) 2. Except as provided in s. 71.07 (7) (b) 3. and (11) (c) 4., the tax
11credits under this chapter may not be claimed by the tax-option corporation.
SB970-SSA1,12 12Section 12 . 71.45 (2) (a) 10. of the statutes is amended to read:
SB970-SSA1,10,1913 71.45 (2) (a) 10. By adding to federal taxable income the amount of credit
14computed under s. 71.47 (1dm) to (1dy), (3g), (3h), (3n), (3q), (3w), (3y), (5e), (5g), (5i),
15(5j), (5k), (5r), (5rm), (6n), and (10), and (11) and not passed through by a partnership,
16limited liability company, or tax-option corporation that has added that amount to
17the partnership's, limited liability company's, or tax-option corporation's income
18under s. 71.21 (4) or 71.34 (1k) (g) and the amount of credit computed under s. 71.47
19(3), (3t), (4), (4m), and (5).
SB970-SSA1,13 20Section 13 . 71.47 (11) of the statutes is created to read:
SB970-SSA1,10,2121 71.47 (11) Video game production credit. (a) Definitions. In this subsection:
SB970-SSA1,10,2222 1. “Claimant” means a person certified under s. 73.03 (78).
SB970-SSA1,10,2423 2. “Eligible expenditures” means amounts paid by the claimant directly
24relating to qualifying activities in this state, excluding any of the following:
SB970-SSA1,10,2525 a. Wages.
SB970-SSA1,11,1
1b. Expenditures used to claim another credit under this chapter.
SB970-SSA1,11,32 c. Amounts paid to a person certified to receive a credit under this subsection
3or s. 71.07 (11) or 71.28 (11).
SB970-SSA1,11,64 d. Amounts paid to persons as a result of their participation in profits from
5video game production, such as commissions, royalties, or profit-sharing
6agreements.
SB970-SSA1,11,77 e. Amounts paid for capital expenditures, such as buildings and equipment.
SB970-SSA1,11,88 f. Amounts paid to purchase a copyright, trademark, or tradename.
SB970-SSA1,11,99 g. Amounts paid for management or other administrative activities.
SB970-SSA1,11,1010 h. Amounts paid for marketing, promotion, or distribution.
SB970-SSA1,11,1111 i. Amounts paid for food or entertainment.
SB970-SSA1,11,1212 j. Interest paid on loans or other credit arrangements.
SB970-SSA1,11,1413 3. “Eligible wages” means wages paid by the claimant directly relating to
14qualifying activities in this state.
SB970-SSA1,11,1615 4. “Qualifying activities” means developing, producing, or creating a video
16game product or platform.
SB970-SSA1,11,2017 5. “Video game product or platform” means an electronic game developed for
18commercial distribution and entertainment that involves interaction with a user
19interface to generate visual feedback on a video device. “Video game product or
20platform” does not include any of the following:
SB970-SSA1,11,2121 a. A product or platform that contains content in violation of s. 944.21.
SB970-SSA1,11,2322 b. A product or platform designed for political, religious, or educational
23purposes.
SB970-SSA1,11,2424 c. A product or platform regulated under chs. 562 to 569.
SB970-SSA1,12,3
1d. A product or platform designed to provide information about one or more
2individuals or businesses, such as marketing and promotional websites or
3microsites.
SB970-SSA1,12,74 e. A product or platform designed for social media or interpersonal
5communications, such as podcasting, interactive advertising, journalism, video
6conferencing, wireless telecommunications, text-based channels, chat rooms, or
7broadcast or streamed viewing enhancements.
SB970-SSA1,12,98 f. A product or platform designed to stream linear media such as audio, video,
9or pictures.
SB970-SSA1,12,1010 g. Small-scale electronic games embedded and used exclusively in advertising.
SB970-SSA1,12,1211 6. “Wages” means wages, as defined in s. 71.63 (6), that are subject to
12withholding under subch. X and for which a statement under s. 71.65 (1) is furnished.
SB970-SSA1,12,1513 (b) Filing claims. Subject to the limitations provided in this subsection, for
14taxable years beginning after December 31, 2023, a claimant may claim as a credit
15against the tax imposed under s. 71.43 any of the following amounts:
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