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AB888,8,96 71.21 (4) (a) The amount of the credits computed by a partnership under s.
771.07 (2dm), (2dx), (2dy), (3g), (3h), (3n), (3q), (3s), (3t), (3w), (3wm), (3y), (4k), (4n),
8(5e), (5g), (5i), (5j), (5k), (5r), (5rm), (6n), (8g), and (10) and passed through to
9partners shall be added to the partnership's income.
AB888,5 10Section 5. 71.26 (2) (a) 4. of the statutes is amended to read:
AB888,8,1611 71.26 (2) (a) 4. Plus the amount of the credit computed under s. 71.28 (1dm),
12(1dx), (1dy), (3g), (3h), (3n), (3q), (3t), (3w), (3wm), (3y), (5e), (5g), (5i), (5j), (5k), (5r),
13(5rm), (6n), (8g), and (10) and not passed through by a partnership, limited liability
14company, or tax-option corporation that has added that amount to the partnership's,
15limited liability company's, or tax-option corporation's income under s. 71.21 (4) or
1671.34 (1k) (g).
AB888,6 17Section 6. 71.28 (8g) of the statutes is created to read:
AB888,8,1918 71.28 (8g) Lead hazard abatement tax credit. (a) Definitions. In this
19subsection:
AB888,8,2320 1. “Certificate of lead-free status" means a certificate of lead-free status, as
21defined in s. 254.11 (4g), that is issued in accordance with the rules promulgated by
22the department of health services under s. 254.179 (1) and has not been revoked by
23the department of health services.
AB888,8,2424 2. “Claimant" means a person who files a claim under this subsection.
AB888,9,2
13. “Condominium unit" means a unit, as defined in s. 703.02 (15), that is a
2dwelling unit.
AB888,9,63 4. “Dwelling" means any structure, all or part of which is designed or used for
4human habitation and includes a structure owned and occupied by members of a
5housing cooperative incorporated under ch. 185 or organized under ch. 193. A
6“dwelling" may contain one or more dwelling units.
AB888,9,97 5. “Dwelling unit" means a structure or that part of a structure that is designed,
8used, or intended to be used as a home or residence by one person or by 2 or more
9persons maintaining a common household, to the exclusion of all others.
AB888,9,1110 6. “Extended dwelling" means a dwelling and the dwelling's utility service
11connections.
AB888,9,1212 7. “First effective" means:
AB888,9,1413 a. With respect to a certificate of lead-free status, the date listed on the
14certificate as the certificate's effective date.
AB888,9,1615 b. With respect to proof of successful abatement, the date on which the
16document is executed.
AB888,9,1717 8. “Lead-bearing paint hazard" has the meaning given in s. 254.11 (8d).
AB888,9,1818 9. “Lead hazard" has the meaning given in s. 254.11 (8g).
AB888,9,2219 10. “Lead hazard abatement" means lead hazard abatement, as defined in s.
20254.11 (8j), that is conducted in accordance with the rules promulgated by the
21department of health services under s. 254.172 (1) by a person certified by the
22department of health services under s. 254.176 (1).
AB888,9,2523 11. “Lead investigation" means a lead investigation, as defined in s. 254.11 (8s),
24that is conducted in accordance with the rules promulgated by the department of
25health services under s. 254.167.
AB888,10,1
112. “Lead risk assessor" has the meaning given in s. 254.11 (9g).
AB888,10,62 13. “Proof of successful abatement" means a document executed by a certified
3lead risk assessor or other person certified under s. 254.176 that certifies a finding
4by the assessor that lead hazard abatement in or on a dwelling, extended dwelling,
5or condominium unit permanently eliminated all lead hazards in the dwelling,
6extended dwelling, or condominium unit.
AB888,10,107 14. “Utility service connections" means improvements to real property
8necessary to connect a dwelling or a structure of a condominium, as defined in s.
9703.02 (4), to utility services, including heat, light, water, power,
10telecommunications services, and sewer services.
AB888,10,1911 (b) Filing claims. Subject to the limitations and conditions provided in this
12subsection, for a taxable year in which a certificate of lead-free status or proof of
13successful abatement described under par. (c) 2. is first effective, a claimant may
14claim as a credit against the tax imposed under s. 71.23, up to the amount of those
15taxes, an amount equal to the amount the claimant paid in the year to which the
16claim relates and the prior taxable year for lead hazard abatement in or on a
17dwelling, extended dwelling, or condominium unit in this state owned by the
18claimant to which the certificate of lead-free status or proof of successful abatement
19relates.
AB888,11,320 (c) Limitations and conditions. 1. Before commencing lead hazard abatement
21for which a credit may be claimed under this subsection, a claimant shall have a
22certified lead risk assessor or other person certified by the department of health
23services under s. 254.176 conduct a lead investigation of the dwelling, extended
24dwelling, or condominium unit to which the credit relates and determine that a
25lead-bearing paint hazard or lead hazard exists in or on the dwelling, extended

1dwelling, or condominium unit. In calculating the amount of the credit under this
2subsection, a claimant may not use any amounts paid for lead hazard abatement
3before the lead investigation and determination is completed.
AB888,11,54 2. A claimant shall submit with the claimant's tax return all of the following
5that are applicable to the claimant's claim:
AB888,11,96 a. If the lead investigation described under subd. 1. identified the presence of
7a lead-bearing paint hazard in or on the dwelling or condominium unit, a copy of a
8certificate of lead-free status issued with respect to the dwelling or condominium
9unit that is first effective in the taxable year to which the claim relates.
AB888,11,1410 b. If the lead investigation described under subd. 1. identified the presence of
11a lead hazard other than a lead-bearing paint hazard in or on the dwelling, extended
12dwelling, or condominium unit, proof of successful abatement issued with respect to
13the dwelling, extended dwelling, or condominium unit that is first effective in the
14taxable year to which the claim relates.
AB888,11,1615 3. A certificate of lead-free status described under subd. 2. a. that is issued with
16respect to a dwelling shall cover the entire dwelling.
AB888,11,1917 4. Proof of successful abatement described under subd. 2. b. that is issued with
18respect to a dwelling or extended dwelling shall cover the entire dwelling or extended
19dwelling.
AB888,11,2520 5. To claim a credit under this subsection with respect to a condominium unit,
21in addition to a copy of the certificate of lead-free status and the proof of successful
22abatement described under subd. 2., a claimant shall submit with the claimant's tax
23return a copy of a certificate of lead-free status issued with respect to the
24condominium's common elements, as defined in s. 703.02 (2), except that the
25certificate need not cover any utility service connections that are common elements.
AB888,12,2
16. A claimant may only claim a credit under this subsection within the time
2period specified under s. 71.75 (2).
AB888,12,83 7. The maximum aggregate amount that one or more claimants may claim
4under this subsection and ss. 71.07 (8g) and 71.47 (8g) with respect to a particular
5dwelling, extended dwelling, or condominium unit is $1,500 per dwelling, extended
6dwelling, or condominium unit, except that, if the dwelling or extended dwelling
7contains more than one dwelling unit, the maximum aggregate amount is $1,500 per
8dwelling unit.
AB888,12,199 8. Partnerships, limited liability companies, and tax-option corporations may
10not claim the credit under this subsection, but the eligibility for, and the amount of,
11the credit are based on their payment of amounts described under par. (b), except
12that for each dwelling, extended dwelling, or condominium unit owned by the entity
13the aggregate amount of credits that the entity may compute may not exceed the
14limitation under subd. 7. A partnership, limited liability company, or tax-option
15corporation shall compute the amount of the credit that each of its partners,
16members, or shareholders may claim and shall provide that information to each of
17them. Partners, members of limited liability companies, and shareholders of
18tax-option corporations may claim the credit in proportion to their ownership
19interests.
AB888,12,2420 9. If 2 or more persons own a dwelling, extended dwelling, or condominium
21unit, each person may claim a credit under par. (b) in proportion to the person's
22ownership interest, except that the aggregate amount of the credits claimed by all
23persons who own the dwelling, extended dwelling, or condominium unit may not
24exceed the limitation under subd. 7.
AB888,13,2
1(d) Administration. 1. Subsection (4) (e), (g), and (h), as it applies to the credit
2under sub. (4), applies to the credit under this subsection.
AB888,13,73 2. If a credit computed under this subsection is not entirely offset against taxes
4otherwise due, the unused balance may be carried forward and credited against
5taxes otherwise due for the following 7 taxable years to the extent not offset by taxes
6otherwise due in all intervening years between the year in which the expense was
7incurred and the year in which the carry-forward credit is claimed.
AB888,7 8Section 7. 71.30 (3) (am) of the statutes is created to read:
AB888,13,99 71.30 (3) (am) Lead hazard abatement tax credit under s. 71.28 (8g).
AB888,8 10Section 8. 71.34 (1k) (g) of the statutes is amended to read:
AB888,13,1411 71.34 (1k) (g) An addition shall be made for credits computed by a tax-option
12corporation under s. 71.28 (1dm), (1dx), (1dy), (3), (3g), (3h), (3n), (3q), (3t), (3w),
13(3wm), (3y), (4), (5), (5e), (5g), (5i), (5j), (5k), (5r), (5rm), (6n), (8g), and (10) and passed
14through to shareholders.
AB888,9 15Section 9. 71.45 (2) (a) 10. of the statutes is amended to read:
AB888,13,2216 71.45 (2) (a) 10. By adding to federal taxable income the amount of credit
17computed under s. 71.47 (1dm) to (1dy), (3g), (3h), (3n), (3q), (3w), (3y), (5e), (5g), (5i),
18(5j), (5k), (5r), (5rm), (6n), (8g), and (10) and not passed through by a partnership,
19limited liability company, or tax-option corporation that has added that amount to
20the partnership's, limited liability company's, or tax-option corporation's income
21under s. 71.21 (4) or 71.34 (1k) (g) and the amount of credit computed under s. 71.47
22(3), (3t), (4), (4m), and (5).
AB888,10 23Section 10. 71.47 (8g) of the statutes is created to read:
AB888,13,2524 71.47 (8g) Lead hazard abatement tax credit. (a) Definitions. In this
25subsection:
AB888,14,4
11. “Certificate of lead-free status" means a certificate of lead-free status, as
2defined in s. 254.11 (4g), that is issued in accordance with the rules promulgated by
3the department of health services under s. 254.179 (1) and has not been revoked by
4the department of health services.
AB888,14,55 2. “Claimant" means a person who files a claim under this subsection.
AB888,14,76 3. “Condominium unit" means a unit, as defined in s. 703.02 (15), that is a
7dwelling unit.
AB888,14,118 4. “Dwelling" means any structure, all or part of which is designed or used for
9human habitation and includes a structure owned and occupied by members of a
10housing cooperative incorporated under ch. 185 or organized under ch. 193. A
11“dwelling" may contain one or more dwelling units.
AB888,14,1412 5. “Dwelling unit" means a structure or that part of a structure that is designed,
13used, or intended to be used as a home or residence by one person or by 2 or more
14persons maintaining a common household, to the exclusion of all others.
AB888,14,1615 6. “Extended dwelling" means a dwelling and the dwelling's utility service
16connections.
AB888,14,1717 7. “First effective" means:
AB888,14,1918 a. With respect to a certificate of lead-free status, the date listed on the
19certificate as the certificate's effective date.
AB888,14,2120 b. With respect to proof of successful abatement, the date on which the
21document is executed.
AB888,14,2222 8. “Lead-bearing paint hazard" has the meaning given in s. 254.11 (8d).
AB888,14,2323 9. “Lead hazard" has the meaning given in s. 254.11 (8g).
AB888,15,224 10. “Lead hazard abatement" means lead hazard abatement, as defined in s.
25254.11 (8j), that is conducted in accordance with the rules promulgated by the

1department of health services under s. 254.172 (1) by a person certified by the
2department of health services under s. 254.176 (1).
AB888,15,53 11. “Lead investigation" means a lead investigation, as defined in s. 254.11 (8s),
4that is conducted in accordance with the rules promulgated by the department of
5health services under s. 254.167.
AB888,15,66 12. “Lead risk assessor" has the meaning given in s. 254.11 (9g).
AB888,15,117 13. “Proof of successful abatement" means a document executed by a certified
8lead risk assessor or other person certified under s. 254.176 that certifies a finding
9by the assessor that lead hazard abatement in or on a dwelling, extended dwelling,
10or condominium unit permanently eliminated all lead hazards in the dwelling,
11extended dwelling, or condominium unit.
AB888,15,1512 14. “Utility service connections" means improvements to real property
13necessary to connect a dwelling or a structure of a condominium, as defined in s.
14703.02 (4), to utility services, including heat, light, water, power,
15telecommunications services, and sewer services.
AB888,15,2416 (b) Filing claims. Subject to the limitations and conditions provided in this
17subsection, for a taxable year in which a certificate of lead-free status or proof of
18successful abatement described under par. (c) 2. is first effective, a claimant may
19claim as a credit against the tax imposed under s. 71.43, up to the amount of those
20taxes, an amount equal to the amount the claimant paid in the year to which the
21claim relates and the prior taxable year for lead hazard abatement in or on a
22dwelling, extended dwelling, or condominium unit in this state owned by the
23claimant to which the certificate of lead-free status or proof of successful abatement
24relates.
AB888,16,9
1(c) Limitations and conditions. 1. Before commencing lead hazard abatement
2for which a credit may be claimed under this subsection, a claimant shall have a
3certified lead risk assessor or other person certified by the department of health
4services under s. 254.176 conduct a lead investigation of the dwelling, extended
5dwelling, or condominium unit to which the credit relates and determine that a
6lead-bearing paint hazard or lead hazard exists in or on the dwelling, extended
7dwelling, or condominium unit. In calculating the amount of the credit under this
8subsection, a claimant may not use any amounts paid for lead hazard abatement
9before the lead investigation and determination is completed.
AB888,16,1110 2. A claimant shall submit with the claimant's tax return all of the following
11that are applicable to the claimant's claim:
AB888,16,1512 a. If the lead investigation described under subd. 1. identified the presence of
13a lead-bearing paint hazard in or on the dwelling or condominium unit, a copy of a
14certificate of lead-free status issued with respect to the dwelling or condominium
15unit that is first effective in the taxable year to which the claim relates.
AB888,16,2016 b. If the lead investigation described under subd. 1. identified the presence of
17a lead hazard other than a lead-bearing paint hazard in or on the dwelling, extended
18dwelling, or condominium unit, proof of successful abatement issued with respect to
19the dwelling, extended dwelling, or condominium unit that is first effective in the
20taxable year to which the claim relates.
AB888,16,2221 3. A certificate of lead-free status described under subd. 2. a. that is issued with
22respect to a dwelling shall cover the entire dwelling.
AB888,16,2523 4. Proof of successful abatement described under subd. 2. b. that is issued with
24respect to a dwelling or extended dwelling shall cover the entire dwelling or extended
25dwelling.
AB888,17,6
15. To claim a credit under this subsection with respect to a condominium unit,
2in addition to a copy of the certificate of lead-free status and the proof of successful
3abatement described under subd. 2., a claimant shall submit with the claimant's tax
4return a copy of a certificate of lead-free status issued with respect to the
5condominium's common elements, as defined in s. 703.02 (2), except that the
6certificate need not cover any utility service connections that are common elements.
AB888,17,87 6. A claimant may only claim a credit under this subsection within the time
8period specified under s. 71.75 (2).
AB888,17,149 7. The maximum aggregate amount that one or more claimants may claim
10under this subsection and ss. 71.07 (8g) and 71.28 (8g) with respect to a particular
11dwelling, extended dwelling, or condominium unit is $1,500 per dwelling, extended
12dwelling, or condominium unit, except that, if the dwelling or extended dwelling
13contains more than one dwelling unit, the maximum aggregate amount is $1,500 per
14dwelling unit.
AB888,17,2515 8. Partnerships, limited liability companies, and tax-option corporations may
16not claim the credit under this subsection, but the eligibility for, and the amount of,
17the credit are based on their payment of amounts described under par. (b), except
18that for each dwelling, extended dwelling, or condominium unit owned by the entity
19the aggregate amount of credits that the entity may compute may not exceed the
20limitation under subd. 7. A partnership, limited liability company, or tax-option
21corporation shall compute the amount of the credit that each of its partners,
22members, or shareholders may claim and shall provide that information to each of
23them. Partners, members of limited liability companies, and shareholders of
24tax-option corporations may claim the credit in proportion to their ownership
25interests.
AB888,18,5
19. If 2 or more persons own a dwelling, extended dwelling, or condominium
2unit, each person may claim a credit under par. (b) in proportion to the person's
3ownership interest, except that the aggregate amount of the credits claimed by all
4persons who own the dwelling, extended dwelling, or condominium unit may not
5exceed the limitation under subd. 7.
AB888,18,76 (d) Administration. 1. Section 71.28 (4) (e), (g), and (h), as it applies to the
7credit under s. 71.28 (4), applies to the credit under this subsection.
AB888,18,128 2. If a credit computed under this subsection is not entirely offset against taxes
9otherwise due, the unused balance may be carried forward and credited against
10taxes otherwise due for the following 7 taxable years to the extent not offset by taxes
11otherwise due in all intervening years between the year in which the expense was
12incurred and the year in which the carry-forward credit is claimed.
AB888,11 13Section 11. 71.49 (1) (am) of the statutes is created to read:
AB888,18,1414 71.49 (1) (am) Lead hazard abatement tax credit under s. 71.47 (8g).
AB888,12 15Section 12. Initial applicability.
AB888,18,1916 (1) This act first applies to taxable years beginning on January 1 of the year
17in which this subsection takes effect, except that if this subsection takes effect after
18July 31, this act first applies to taxable years beginning on January 1 of the year
19following the year in which this subsection takes effect.
AB888,18,2020 (End)
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