AB508,31 Section 31 . 66.1105 (6c) (b) of the statutes is amended to read:

AB508,20,18 66.1105 (6c) (b) Any person who operates for profit and buys or leases property in a tax incremental district from a city for which the city incurs real property assembly costs under sub. (2) (f) 1. c. shall notify the department of workforce development and the local workforce development board established under 29 USC 2832 3122, of any position to be filled in the county in which the city creating the tax incremental district is located within one year after the sale or commencement of the lease. The person shall provide this notice at least 2 weeks prior to advertising the position.

AB508,32 Section 32 . 71.07 (2dx) (a) 5. of the statutes is amended to read:

AB508,21,8 71.07 (2dx) (a) 5. “Member of a targeted group" means a person who resides in an area designated by the federal government as an economic revitalization area, a person who is employed in an unsubsidized job but meets the eligibility requirements under s. 49.145 (2) and (3) for a Wisconsin Works employment position, a person who is employed in a trial job, as defined in s. 49.141 (1) (n), 2011 stats., or in a trial employment match program job, as defined in s. 49.141 (1) (n), a person who is eligible for child care assistance under s. 49.155, a person who is a vocational rehabilitation referral, an economically disadvantaged youth, an economically disadvantaged veteran, a supplemental security income recipient, a general assistance recipient, an economically disadvantaged ex-convict, a qualified summer youth employee, as defined in 26 USC 51 (d) (7), a dislocated worker, as defined in 29 USC 2801 (9) 3102 (15), or a food stamp recipient, if the person has been certified in the manner under s. 71.07 (2dj) (am) 3., 2013 stats., by a designated local agency, as defined in s. 71.07 (2dj) (am) 2., 2013 stats.

AB508,33 Section 33 . 71.07 (5r) (b) 2. of the statutes is amended to read:

AB508,21,15 71.07 (5r) (b) 2. Thirty percent of the tuition that the claimant paid or incurred for an individual to participate in an education program of a qualified postsecondary institution, if the individual was enrolled in a course of instruction that relates to a projected worker shortage in this state, as determined by the local workforce development boards established under 29 USC 2832 3122, and if the individual was eligible for a grant from the Federal Pell Grant Program.

AB508,34 Section 34 . 71.07 (8m) of the statutes is created to read:

AB508,21,18 71.07 (8m) Additional household and dependent care expenses tax credit. (a) Definitions. In this subsection:

AB508,21,21 1. “Claimant" means an individual who is eligible for and claims the household and dependent care expenses tax credit for the taxable year to which the claim under this subsection relates.

AB508,21,23 2. “Household and dependent care expenses tax credit" means the tax credit under section 21 of the Internal Revenue Code.

AB508,22,4 (b) Filing claims. Subject to the limitations provided in this subsection, a claimant may claim as a credit against the tax imposed under s. 71.02, up to the amount of those taxes, an amount equal to the amount of the household and dependent care expenses tax credit that the taxpayer claimed on his or her federal income tax return for the taxable year to which the claim under this subsection relates.

AB508,22,6 (c) Limitations. 1. No credit may be allowed under this subsection unless it is claimed within the time period under s. 71.75 (2).

AB508,22,9 2. No credit may be allowed under this subsection for a taxable year covering a period of less than 12 months, except for a taxable year closed by reason of the death of the taxpayer.

AB508,22,11 3. The credit under this subsection may not be claimed by either a part-year resident or nonresident of this state.

AB508,22,13 (d) Administration. Subsection (9e) (d), to the extent that it applies to the credit under that subsection, applies to the credit under this subsection.

AB508,35 Section 35 . 71.10 (4) (cs) of the statutes is created to read:

AB508,22,16 71.10 (4) (cs) Additional household and dependent care expenses tax credit under s. 71.07 (8m).

AB508,36 Section 36 . 71.28 (1dx) (a) 5. of the statutes is amended to read:

AB508,23,6 71.28 (1dx) (a) 5. “Member of a targeted group" means a person who resides in an area designated by the federal government as an economic revitalization area, a person who is employed in an unsubsidized job but meets the eligibility requirements under s. 49.145 (2) and (3) for a Wisconsin Works employment position, a person who is employed in a trial job, as defined in s. 49.141 (1) (n), 2011 stats., or in a trial employment match program job, as defined in s. 49.141 (1) (n), a person who is eligible for child care assistance under s. 49.155, a person who is a vocational rehabilitation referral, an economically disadvantaged youth, an economically disadvantaged veteran, a supplemental security income recipient, a general assistance recipient, an economically disadvantaged ex-convict, a qualified summer youth employee, as defined in 26 USC 51 (d) (7), a dislocated worker, as defined in 29 USC 2801 (9) 3102 (15), or a food stamp recipient, if the person has been certified in the manner under s. 71.28 (1dj) (am) 3., 2013 stats., by a designated local agency, as defined in s. 71.28 (1dj) (am) 2., 2013 stats.

AB508,37 Section 37 . 71.47 (5r) (b) 2. of the statutes is amended to read:

AB508,23,13 71.47 (5r) (b) 2. Thirty percent of the tuition that the claimant paid or incurred for an individual to participate in an education program of a qualified postsecondary institution, if the individual was enrolled in a course of instruction that relates to a projected worker shortage in this state, as determined by the local workforce development boards established under 29 USC 2832 3122, and if the individual was eligible for a grant from the Federal Pell Grant Program.

AB508,38 Section 38 . 76.636 (1) (e) 12. of the statutes is amended to read:

AB508,23,15 76.636 (1) (e) 12. A dislocated worker, as defined in 29 USC 2801 (9) 3102 (15).

AB508,39 Section 39 . 85.20 (4m) (a) 8. b. of the statutes is amended to read:

AB508,23,22 85.20 (4m) (a) 8. b. For the purpose of making allocations under subd. 8. a., the amounts for aids are $5,267,000 in calendar years 2012 and 2013, $4,989,300 in calendar year 2014, and $5,188,900 in calendar year years 2015 to 2019 and $5,707,800 in calendar year 2020 thereafter. These amounts, to the extent practicable, shall be used to determine the uniform percentage in the particular calendar year.

AB508,40 Section 40 . 106.11 of the statutes is amended to read:

AB508,24,12 106.11 Workforce investment programs. The department shall cooperate with the federal government in carrying out the purposes of the federal Workforce Investment Act of 1998, 29 USC 2801 to 2945 Workforce Innovation and Opportunity Act of 2014, 29 USC 3101 to 3361. In administering the programs authorized by that act the department shall, in cooperation with other state agencies , the council on workforce investment established under 29 USC 3111, and with local workforce development boards established under 29 USC 2832 3122, establish a statewide workforce investment system to meet the employment, training, and educational needs of persons in this state. If a local workforce development board anticipates that there may be a business closing or mass layoff under s. 109.07 in the area served by that board, the board may prepare a list of resources available in that area that provide career planning, job search, job skills training, and other support services for affected employees, as defined in s. 109.07 (1) (a), including contact information for those resources, for distribution to those employees under s. 109.07 (1m) (a).

AB508,41 Section 41 . 106.115 of the statutes is created to read:

AB508,24,15 106.115 Council on workforce investment. (1) In this section, “homeless” has the meaning given in 42 USC 11302 (a).