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(d)
Administration. 1. Section 71.28 (4) (e), (g), and (h), as it applies to the
23credit under s. 71.28 (4), applies to the credit under this subsection.
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2. If a credit computed under this subsection is not entirely offset against taxes
25otherwise due, the unused balance may be carried forward and credited against
1taxes otherwise due for the following 7 taxable years to the extent not offset by taxes
2otherwise due in all intervening years between the year in which the expense was
3incurred and the year in which the carry-forward credit is claimed.
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71.49
(1) (am) Lead hazard abatement tax credit under s. 71.47 (8g).
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(1) This act first applies to taxable years beginning on January 1 of the year
8in which this subsection takes effect, except that if this subsection takes effect after
9July 31, this act first applies to taxable years beginning on January 1 of the year
10following the year in which this subsection takes effect.