SB1100,21 Section 21. 71.49 (1) (ct) and (cu) of the statutes are created to read:

SB1100,29,2 71.49 (1) (ct) Start-up retirement plan costs tax credit under s. 71.47 (4s).

SB1100,29,3 (cu) Auto-enrollment tax credit under s. 71.47 (4w).

SB1100,22 Section 22. 230.08 (2) (en) of the statutes is created to read:

SB1100,29,5 230.08 (2) (en) State treasurer; WisEARNS board: executive director and staff.

SB1100,23 Section 23 . Initial applicability.

SB1100,29,13 (1) Tax credits. The treatment of ss. 71.05 (6) (a) 15., 71.07 (4s) and (4w), 71.10 (4) (ct) and (cu), 71.21 (4) (a), 71.26 (2) (a) 4., 71.28 (4s) and (4w), 71.30 (3) (ct) and (cu), 71.34 (1k) (g), 71.45 (2) (a) 10., 71.47 (4s) and (4w), and 71.49 (1) (ct) and (cu) first applies to taxable years beginning on January 1 of the year in which this subsection takes effect, except that if this subsection takes effect after July 31, this act first applies to taxable years beginning on January 1 of the year following the year in which this subsection takes effect.

SB1100,29,14 (End)