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AB68,868,224 6. “First-time homebuyer” means an individual who resides in this state and
25did not have, either individually or jointly, a present ownership interest in a

1single-family residence during the 36 months before the month in which the
2individual purchases a single-family residence in this state.
AB68,868,53 7. “Single-family residence” means a residence intended for occupation by a
4single family unit that is purchased by a beneficiary for use as his or her principal
5residence.
AB68,868,146 (b) Creation of account. 1. An individual may create an account and become
7the account holder by opening an account at a financial institution for the purpose
8of paying or reimbursing the eligible costs of a first-time homebuyer. The account
9holder shall designate a beneficiary when the account is created and may designate
10himself or herself as the beneficiary. An account may have only one beneficiary at
11any one time. An individual may be the beneficiary of more than one account, and
12an individual may be the account holder of more than one account, but an account
13holder may not have more than one account that designates the same beneficiary.
14The account holder may change the beneficiary at any time.
AB68,868,1615 2. An individual may jointly own an account created under subd. 1 with his or
16her spouse.
AB68,868,1817 3. Only cash and marketable securities may be contributed to an account
18created under subd. 1.
AB68,868,2119 4. Persons other than an account holder may contribute to an account created
20under subd. 1, but the subtraction under s. 71.05 (6) (b) 55. may be made only by the
21account holder.
AB68,868,2522 (c) Account holder rights and responsibilities. 1. An account holder may
23withdraw funds from an account created under par. (b) 1. to pay eligible costs for the
24benefit of the beneficiary or to reimburse the beneficiary for eligible costs the
25beneficiary incurs and has paid.
AB68,869,3
12. An account holder may not use funds in an account created under par. (b) 1.
2to pay any expenses he or she incurs in administering the account, although a
3financial institution may deduct a service fee from the account.
AB68,869,74 3. Annually, an account holder shall submit to the department with his or her
5income tax return, on forms prepared by the department, information regarding the
6account created under par. (b) 1. The information submitted shall include all of the
7following:
AB68,869,98 a. A list of transactions in the account during the taxable year to which the
9return relates, including the beginning and ending balances of the account.
AB68,869,1010 b. The 1099 form issued by the financial institution that relates to the account.
AB68,869,1211 c. A list of eligible costs, and other costs, for which funds from the account were
12withdrawn during the taxable year to which the return relates.
AB68,869,1713 4. An account holder may withdraw funds from an account created under par.
14(b) 1. with no penalty due under s. 71.83 (1) (ch) and no responsibility to make an
15addition under s. 71.05 (6) (a) 30. if he or she immediately transfers the funds to a
16different financial institution and deposits the funds into an account created under
17par. (b) 1. at that financial institution.
AB68,869,2018 (d) Limitations on accounts, dissolution. 1. An account holder may not claim
19a subtraction under s. 71.05 (6) (b) 55. for more than a total of $50,000 of deposits into
20any account created under par. (b) 1. for each beneficiary.
AB68,869,2321 2. An account holder shall dissolve an account created under par. (b) 1. no later
22than 120 months after it is created. The financial institution shall distribute any
23funds in the account at dissolution to the account holder.
AB68,870,3
13. If an account holder dies while funds remain in an account created under par.
2(b) 1., the account shall be dissolved and the financial institution shall distribute the
3funds to the account holder's estate.
AB68,870,44 (e) Department responsibilities. The department shall:
AB68,870,75 1. Prepare and distribute any forms that an account holder is required to
6submit under par. (c) 3. and any other forms necessary to administer this subsection
7and the adjustments to income under s. 71.05 (6) (a) 30. and (b) 55.
AB68,870,98 2. Prepare and distribute to financial institutions and potential homebuyers
9informational materials about the accounts described in this subsection.
AB68,1319 10Section 1319. 71.26 (3) (j) of the statutes is amended to read:
AB68,870,1911 71.26 (3) (j) Sections 243, 244, 245, 245A, 246 and 246A are excluded and
12replaced by the rule that corporations may deduct from income dividends received
13from a corporation with respect to its common stock if the corporation receiving the
14dividends owns, directly or indirectly, during the entire taxable year at least 70
15percent of the total combined voting stock of the payor corporation. In this
16paragraph, “dividends received" means gross dividends minus taxes on those
17dividends paid to a foreign nation and claimed as a deduction under this chapter. The
18same dividends may not be deducted more than once and may not be used in the
19determination of a net business loss under ss. 71.26 (4) and 71.45 (4)
.
AB68,1320 20Section 1320. 71.26 (4) (a) of the statutes is amended to read:
AB68,871,1321 71.26 (4) (a) Except as provided in par. (b) and s. 71.80 (25), a corporation,
22except a tax-option corporation or an insurer to which s. 71.45 (4) applies, may offset
23against its Wisconsin net business income any Wisconsin net business loss incurred
24in any of the 20 immediately preceding taxable years, if the corporation was subject
25to taxation under this chapter in the taxable year in which the loss was incurred, to

1the extent not offset by other items of Wisconsin income in the loss year and by
2Wisconsin net business income of any year between the loss year and the taxable year
3for which an offset is claimed. For purposes of this subsection, Wisconsin net
4business income or loss shall consist of all the income attributable to the operation
5of a trade or business in this state, less the business expenses allowed as deductions
6in computing net income, except that the dividends received deduction under sub. (3)
7(j) may not be used in the determination of a net business loss
. The Wisconsin net
8business income or loss of corporations engaged in business within and without the
9state shall be determined under s. 71.25 (6) and (10) to (12). Nonapportionable losses
10having a Wisconsin situs under s. 71.25 (5) (b) shall be included in Wisconsin net
11business loss; and nonapportionable income having a Wisconsin situs under s. 71.25
12(5) (b), whether taxable or exempt, shall be included in other items of Wisconsin
13income and Wisconsin net business income for purposes of this subsection.
AB68,1321 14Section 1321. 71.28 (3q) (c) 1. of the statutes is renumbered 71.28 (3q) (c) 1.
15a. and amended to read:
AB68,871,2416 71.28 (3q) (c) 1. a. Partnerships Except as provided in subd. 1. b., partnerships,
17limited liability companies, and tax-option corporations may not claim the credit
18under this subsection, but the eligibility for, and the amount of, the credit are based
19on their payment of amounts under par. (b). A partnership, limited liability company,
20or tax-option corporation shall compute the amount of credit that each of its
21partners, members, or shareholders may claim and shall provide that information
22to each of them. Partners, members of limited liability companies, and shareholders
23of tax-option corporations may claim the credit in proportion to their ownership
24interests.
AB68,1322 25Section 1322. 71.28 (3q) (c) 1. b. of the statutes is created to read:
AB68,872,13
171.28 (3q) (c) 1. b. For taxable years beginning after December 31, 2021,
2partnerships, limited liability companies, and tax-option corporations may elect to
3claim the credit under this subsection, if the credit results from a contract entered
4into with the Wisconsin Economic Development Corporation before December 22,
52017. A partnership, limited liability company, or tax-option corporation that
6wishes to make the election under this subd. 1. b. shall make the election for each
7taxable year on its original return and may not subsequently make or revoke the
8election. If a partnership, limited liability company, or tax-option corporation elects
9to claim the credit under this subsection, the partners, members, and shareholders
10may not claim the credit under this subsection. The credit may not be claimed under
11this subd. 1. b. if one or more partners, members, or shareholders have claimed the
12credit under this subsection for the same taxable year for which the credit is claimed
13under this subd. 1. b.
AB68,1323 14Section 1323. 71.28 (3w) (a) 1. of the statutes is renumbered 71.28 (3w) (a) 1.
15a. and amended to read:
AB68,872,1816 71.28 (3w) (a) 1. a. “Base Except as provided in subd. 1. b., “base year" means
17the taxable year beginning during the calendar year prior to the calendar year in
18which the enterprise zone in which the claimant is located takes effect.
AB68,1324 19Section 1324. 71.28 (3w) (a) 1. b. of the statutes is created to read:
AB68,872,2320 71.28 (3w) (a) 1. b. For a claimant whose contract with the Wisconsin Economic
21Development Corporation under s. 238.399 is executed after December 31, 2021,
22“base year” means the 12-month period prior to the date on which the claimant was
23certified under s. 238.399 (5).
AB68,1325 24Section 1325. 71.28 (3w) (a) 2m. of the statutes is created to read:
AB68,873,2
171.28 (3w) (a) 2m. “Contract” means a contract between the claimant and
2Wisconsin Economic Development Corporation under s. 238.399.
AB68,1326 3Section 1326. 71.28 (3w) (a) 6. of the statutes is renumbered 71.28 (3w) (a) 6.
4a. and amended to read:
AB68,873,85 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.
AB68,1327 9Section 1327. 71.28 (3w) (a) 6. b. of the statutes is created to read:
AB68,873,1210 71.28 (3w) (a) 6. b. For a claimant whose contract is executed after December
1131, 2021, “zone payroll" does not include the amount of wages paid to any full-time
12employees that exceeds $123,000.
AB68,1328 13Section 1328. 71.28 (3w) (b) (intro.) of the statutes is amended to read:
AB68,873,1714 71.28 (3w) (b) Filing claims under pre-2022 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, 2022, may claim as a credit
17against the tax imposed under s. 71.23 an amount calculated as follows:
AB68,1329 18Section 1329. 71.28 (3w) (bd) of the statutes is created to read:
AB68,873,2219 71.28 (3w) (bd) Filing claims under post-2021 contracts; payroll. Subject to the
20limitations provided in this subsection and s. 238.399, a claimant whose contract is
21executed after December 31, 2021, may claim as a credit against the tax imposed
22under s. 71.23 an amount calculated as follows:
AB68,873,2323 1. Determine the amount that is the lesser of:
AB68,874,524 a. The number of full-time employees whose annual wages are greater than
25$27,900 in a tier I county or municipality or greater than $37,000 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 $27,900 in a tier I county or municipality or greater than $37,000 in a tier II
4county or municipality and who the claimant employed in the area that comprises
5the enterprise zone in the base year.
AB68,874,116 b. The number of full-time employees whose annual wages are greater than
7$27,900 in a tier I county or municipality or greater than $37,000 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$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 state in the base year.
AB68,874,1812 2. Determine the claimant's average zone payroll by dividing total wages for
13full-time employees whose annual wages are greater than $27,900 in a tier I county
14or municipality or greater than $37,000 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 $27,900 in a tier I county
17or municipality or greater than $37,000 in a tier II county or municipality and who
18the claimant employed in the enterprise zone in the taxable year.
AB68,874,2119 3. For employees in a tier I county or municipality, subtract $27,900 from the
20amount determined under subd. 2. and for employees in a tier II county or
21municipality, subtract $37,000 from the amount determined under subd. 2.
AB68,874,2322 4. Multiply the amount determined under subd. 3. by the amount determined
23under subd. 1.
AB68,874,2524 5. Multiply the amount determined under subd. 4. by the percentage
25determined under s. 238.399, not to exceed 7 percent.
AB68,1330
1Section 1330. 71.28 (3w) (bm) 1. of the statutes is amended to read:
AB68,875,122 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.
AB68,1331 13Section 1331. 71.28 (3w) (bm) 2. of the statutes is renumbered 71.28 (3w) (bm)
142. (intro.) and amended to read:
AB68,875,1815 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:
AB68,876,5 19a. For a claimant whose contract is executed prior to January 1, 2022, 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.
AB68,1332 6Section 1332. 71.28 (3w) (bm) 2. b. of the statutes is created to read:
AB68,876,167 71.28 (3w) (bm) 2. b. For a claimant whose contract is executed after December
831, 2021, 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 $27,900 in a
11tier I county or municipality, not including the wages paid to the employees
12determined under par. (bd) 1., or greater than $37,000 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.
AB68,1333 17Section 1333. 71.28 (3w) (bm) 3. of the statutes is amended to read:
AB68,876,2318 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.
AB68,1334 24Section 1334. 71.28 (3w) (bm) 4. of the statutes is amended to read:
AB68,877,9
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.
AB68,1335 10Section 1335. 71.28 (3w) (bm) 5. of the statutes is renumbered 71.28 (3w) (bm)
115. (intro.) and amended to read:
AB68,877,1712 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:
AB68,878,2 18a. For a claimant whose contract is executed prior to January 1, 2022, 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.
AB68,1336 3Section 1336. 71.28 (3w) (bm) 5. b. of the statutes is created to read:
AB68,878,94 71.28 (3w) (bm) 5. b. For a claimant whose contract is executed after December
531, 2021, an amount equal to the percentage, as determined by the Wisconsin
6Economic Development Corporation, of the claimant's zone payroll paid in the 12
7months prior to the certification date to the claimant's full-time employees in the
8enterprise zone whose annual wages are greater than $27,900 in a tier I county or
9municipality or greater than $37,000 in a tier II county or municipality.
AB68,1337 10Section 1337. 71.28 (3w) (c) 2. of the statutes is renumbered 71.28 (3w) (c) 2.
11a. and amended to read:
AB68,878,2012 71.28 (3w) (c) 2. a. Partnerships Except as provided in subd. 2. b., partnerships,
13limited liability companies, and tax-option corporations may not claim the credit
14under this subsection, but the eligibility for, and the amount of, the credit are based
15on their payment of amounts described under pars. (b) and (bm). A partnership,
16limited liability company, or tax-option corporation shall compute the amount of
17credit that each of its partners, members, or shareholders may claim and shall
18provide that information to each of them. Partners, members of limited liability
19companies, and shareholders of tax-option corporations may claim the credit in
20proportion to their ownership interests.
AB68,1338 21Section 1338. 71.28 (3w) (c) 2. b. of the statutes is created to read:
AB68,879,922 71.28 (3w) (c) 2. b. For taxable years beginning after December 31, 2021,
23partnerships, limited liability companies, and tax-option corporations may elect to
24claim the credit under this subsection, if the credit results from a contract entered
25into with the Wisconsin Economic Development Corporation before December 22,

12017. A partnership, limited liability company, or tax-option corporation that
2wishes to make the election under this subd. 2. b. shall make the election for each
3taxable year on its original return and may not subsequently make or revoke the
4election. If a partnership, limited liability company, or tax-option corporation elects
5to claim the credit under this subsection, the partners, members, and shareholders
6may not claim the credit under this subsection. The credit may not be claimed under
7this subd. 2. b. if one or more partners, members, or shareholders have claimed the
8credit under this subsection for the same taxable year for which the credit is claimed
9under this subd. 2. b.
AB68,1339 10Section 1339. 71.28 (3w) (c) 5. of the statutes is created to read:
AB68,879,1211 71.28 (3w) (c) 5. A claimant may claim a credit under par. (bm) 2. for no more
12than 5 consecutive taxable years.
AB68,1340 13Section 1340. 71.28 (3w) (c) 6. of the statutes is created to read:
AB68,879,1614 71.28 (3w) (c) 6. The amount that the claimant may claim as credit under par.
15(bm) 5. for a taxable year may not exceed $2,000,000. A claimant may claim a credit
16under par. (bm) 5. for no more than 5 consecutive taxable years.
AB68,1341 17Section 1341. 71.28 (3w) (cm) of the statutes is created to read:
AB68,880,318 71.28 (3w) (cm) Inflation adjustments. For taxable years beginning after
19December 31, 2022, the dollar amounts in pars. (a) 6. b., (bd) 1. a. and b., 2., and 3.,
20and (bm) 2. b. and 5. b. shall be increased each year by a percentage equal to the
21percentage change between the U.S. consumer price index for all urban consumers,
22U.S. city average, for the month of August of the previous year and the U.S. consumer
23price index for all urban consumers, U.S. city average, for the month of August of the
24year before the previous year, as determined by the federal department of labor.
25Each amount that is revised under this paragraph shall be rounded to the nearest

1multiple of $10 if the revised amount is not a multiple of $10 or, if the revised amount
2is a multiple of $5, such an amount shall be increased to the next higher multiple of
3$10.
AB68,1342 4Section 1342. 71.28 (3y) (b) 5. of the statutes is amended to read:
AB68,880,115 71.28 (3y) (b) 5. An amount, as determined by the Wisconsin Economic
6Development Corporation under s. 238.308 (4) (a) 5., equal to a percentage of the
7amount of wages that the claimant paid to an eligible employee in the taxable year
8if the position in which the eligible employee was employed was created or retained
9in connection with the claimant's location or retention of the claimant's corporate
10headquarters in Wisconsin and the job duties associated with the eligible employee's
11position involve the performance of corporate headquarters functions
.
AB68,1343 12Section 1343. 71.28 (3y) (b) 6. of the statutes is created to read:
AB68,880,1613 71.28 (3y) (b) 6. An amount, as determined by the Wisconsin Economic
14Development Corporation under s. 238.308 (4) (a) 6., equal to a percentage, not to
15exceed 25 percent, of the claimant's energy efficiency or renewable energy project
16expenditures on real or personal property located in this state.
AB68,1344 17Section 1344. 71.28 (3y) (c) 1. of the statutes is renumbered 71.28 (3y) (c) 1.
18a. and amended to read:
AB68,881,219 71.28 (3y) (c) 1. a. Partnerships Except as provided in subd. 1. b., partnerships,
20limited liability companies, and tax-option corporations may not claim the credit
21under this subsection, but the eligibility for, and the amount of, the credit are based
22on their payment of amounts under par. (b). A partnership, limited liability company,
23or tax-option corporation shall compute the amount of credit that each of its
24partners, members, or shareholders may claim and shall provide that information
25to each of them. Partners, members of limited liability companies, and shareholders

1of tax-option corporations may claim the credit in proportion to their ownership
2interests.
AB68,1345 3Section 1345. 71.28 (3y) (c) 1. b. of the statutes is created to read:
AB68,881,164 71.28 (3y) (c) 1. b. For taxable years beginning after December 31, 2021,
5partnerships, limited liability companies, and tax-option corporations may elect to
6claim the credit under this subsection, if the credit results from a contract entered
7into with the Wisconsin Economic Development Corporation before December 22,
82017. A partnership, limited liability company, or tax-option corporation that
9wishes to make the election under this subd. 1. b. shall make the election for each
10taxable year on its original return and may not subsequently make or revoke the
11election. If a partnership, limited liability company, or tax-option corporation elects
12to claim the credit under this subsection, the partners, members, and shareholders
13may not claim the credit under this subsection. The credit may not be claimed under
14this subd. 1. b. if one or more partners, members, or shareholders have claimed the
15credit under this subsection for the same taxable year for which the credit is claimed
16under this subd. 1. b.
AB68,1346 17Section 1346. 71.28 (4) (k) 1. of the statutes is renumbered 71.28 (4) (k) 1. a.
18and amended to read:
AB68,881,2419 71.28 (4) (k) 1. a. The For taxable years beginning before January 1, 2021, the
20amount of the claim not used to offset the tax due, not to exceed 10 percent of the
21allowable amount of the claim under par. (ad) 4., 5., or 6., shall be certified by the
22department of revenue to the department of administration for payment by check,
23share draft, or other draft drawn from the appropriation account under s. 20.835 (2)
24(d).
AB68,1347 25Section 1347. 71.28 (4) (k) 1. b. of the statutes is created to read:
AB68,882,6
171.28 (4) (k) 1. b. For taxable years beginning after December 31, 2020, the
2amount of the claim not used to offset the tax due, not to exceed 20 percent of the
3allowable amount of the claim under par. (ad) 4., 5., or 6., shall be certified by the
4department of revenue to the department of administration for payment by check,
5share draft, or other draft drawn from the appropriation account under s. 20.835 (2)
6(d).
AB68,1348 7Section 1348 . 71.28 (4t) of the statutes is created to read:
AB68,882,88 71.28 (4t) Work opportunity tax credit. (a) Definitions. In this subsection:
AB68,882,109 1. “Claimant” means a person who is an employer of a targeted group member
10and who files a claim under this subsection.
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