SB45,699,141171.28 (3w) (a) 6. a. “Zone payroll” means the amount of state payroll that is 12attributable to wages paid to full-time employees based in an enterprise zone. 13“Zone Except as provided in subd. 6. b., “zone payroll” does not include the amount 14of wages paid to any full-time employees that exceeds $100,000. SB45,132915Section 1329. 71.28 (3w) (a) 6. b. of the statutes is created to read: SB45,699,181671.28 (3w) (a) 6. b. For a claimant whose contract is executed after December 1731, 2025, “zone payroll” does not include the amount of wages paid to any full-time 18employees that exceeds $151,300. SB45,133019Section 1330. 71.28 (3w) (b) (intro.) of the statutes is amended to read: SB45,700,22071.28 (3w) (b) Filing claims under pre-2026 contracts; payroll. (intro.) 21Subject to the limitations provided in this subsection and s. 238.399 or s. 560.799, 222009 stats., a claimant whose contract is executed prior to January 1, 2026, may
1claim as a credit against the tax imposed under s. 71.23 an amount calculated as 2follows: SB45,13313Section 1331. 71.28 (3w) (bd) of the statutes is created to read: SB45,700,7471.28 (3w) (bd) Filing claims under post-2025 contracts; payroll. Subject to 5the limitations provided in this subsection and s. 238.399, a claimant whose 6contract is executed after December 31, 2025, may claim as a credit against the tax 7imposed under s. 71.23 an amount calculated as follows: SB45,700,881. Determine the amount that is the lesser of: SB45,700,159a. The number of full-time employees whose annual wages are greater than 10$34,220 in a tier I county or municipality or greater than $45,390 in a tier II county 11or municipality and who the claimant employed in the enterprise zone in the 12taxable year, minus the number of full-time employees whose annual wages were 13greater than $34,220 in a tier I county or municipality or greater than $45,390 in a 14tier II county or municipality and who the claimant employed in the area that 15comprises the enterprise zone in the base year. SB45,700,2116b. The number of full-time employees whose annual wages are greater than 17$34,220 in a tier I county or municipality or greater than $45,390 in a tier II county 18or municipality and who the claimant employed in the state in the taxable year, 19minus the number of full-time employees whose annual wages were greater than 20$34,220 in a tier I county or municipality or greater than $45,390 in a tier II county 21or municipality and who the claimant employed in the state in the base year. SB45,701,6222. Determine the claimant’s average zone payroll by dividing the total wages 23for full-time employees whose annual wages are greater than $34,220 in a tier I
1county or municipality or greater than $45,390 in a tier II county or municipality 2and who the claimant employed in the enterprise zone in the taxable year by the 3number of full-time employees whose annual wages are greater than $34,220 in a 4tier I county or municipality or greater than $45,390 in a tier II county or 5municipality and who the claimant employed in the enterprise zone in the taxable 6year. SB45,701,973. For employees in a tier I county or municipality, subtract $34,220 from the 8amount determined under subd. 2. and for employees in a tier II county or 9municipality, subtract $45,390 from the amount determined under subd. 2. SB45,701,11104. Multiply the amount determined under subd. 3. by the amount determined 11under subd. 1. SB45,701,13125. Multiply the amount determined under subd. 4. by the percentage 13determined under s. 238.399, not to exceed 7 percent. SB45,133214Section 1332. 71.28 (3w) (bm) 1. of the statutes is amended to read: SB45,702,21571.28 (3w) (bm) 1. In addition to the credits under par. pars. (b) and (bd) and 16subds. 2., 3., and 4., and subject to the limitations provided in this subsection and s. 17238.399 or s. 560.799, 2009 stats., a claimant may claim as a credit against the tax 18imposed under s. 71.23 an amount equal to a percentage, as determined under s. 19238.399 or s. 560.799, 2009 stats., not to exceed 100 percent, of the amount the 20claimant paid in the taxable year to upgrade or improve the job-related skills of any 21of the claimant’s full-time employees, to train any of the claimant’s full-time 22employees on the use of job-related new technologies, or to provide job-related 23training to any full-time employee whose employment with the claimant represents
1the employee’s first full-time job. This subdivision does not apply to employees who 2do not work in an enterprise zone. SB45,13333Section 1333. 71.28 (3w) (bm) 2. of the statutes is renumbered 71.28 (3w) 4(bm) 2. (intro.) and amended to read: SB45,702,8571.28 (3w) (bm) 2. (intro.) In addition to the credits under par. pars. (b) and 6(bd) and subds. 1., 3., and 4., and subject to the limitations provided in this 7subsection and s. 238.399 or s. 560.799, 2009 stats., a claimant may claim as a 8credit against the tax imposed under s. 71.23 one of the following amounts: SB45,702,209a. For a claimant whose contract is executed prior to January 1, 2026, an 10amount equal to the percentage, as determined under s. 238.399 or s. 560.799, 2009 11stats., not to exceed 7 percent, of the claimant’s zone payroll paid in the taxable year 12to all of the claimant’s full-time employees whose annual wages are greater than 13the amount determined by multiplying 2,080 by 150 percent of the federal 14minimum wage in a tier I county or municipality, not including the wages paid to 15the employees determined under par. (b) 1., or greater than $30,000 in a tier II 16county or municipality, not including the wages paid to the employees determined 17under par. (b) 1., and who the claimant employed in the enterprise zone in the 18taxable year, if the total number of such employees is equal to or greater than the 19total number of such employees in the base year. A claimant may claim a credit 20under this subdivision for no more than 5 consecutive taxable years. SB45,133421Section 1334. 71.28 (3w) (bm) 2. b. of the statutes is created to read: SB45,703,82271.28 (3w) (bm) 2. b. For a claimant whose contract is executed after 23December 31, 2025, an amount equal to the percentage, as determined under s.
1238.399, not to exceed 7 percent, of the claimant’s zone payroll paid in the taxable 2year to all of the claimant’s full-time employees whose annual wages are greater 3than $34,220 in a tier I county or municipality, not including the wages paid to the 4employees determined under par. (bd) 1., or greater than $45,390 in a tier II county 5or municipality, not including the wages paid to the employees determined under 6par. (bd) 1., and who the claimant employed in the enterprise zone in the taxable 7year, if the total number of such employees is equal to or greater than the total 8number of such employees in the base year. SB45,13359Section 1335. 71.28 (3w) (bm) 3. of the statutes is amended to read: SB45,703,151071.28 (3w) (bm) 3. In addition to the credits under par. pars. (b) and (bd) and 11subds. 1., 2., and 4., and subject to the limitations provided in this subsection and s. 12238.399 or s. 560.799, 2009 stats., for taxable years beginning after December 31, 132008, a claimant may claim as a credit against the tax imposed under s. 71.23 up to 1410 percent of the claimant’s significant capital expenditures, as determined under 15s. 238.399 (5m) or s. 560.799 (5m), 2009 stats. SB45,133616Section 1336. 71.28 (3w) (bm) 4. of the statutes is amended to read: SB45,704,21771.28 (3w) (bm) 4. In addition to the credits under par. pars. (b) and (bd) and 18subds. 1., 2., and 3., and subject to the limitations provided in this subsection and s. 19238.399 or s. 560.799, 2009 stats., for taxable years beginning after December 31, 202009, a claimant may claim as a credit against the tax imposed under s. 71.23, up to 211 percent of the amount that the claimant paid in the taxable year to purchase 22tangible personal property, items, property, or goods under s. 77.52 (1) (b), (c), or 23(d), or services from Wisconsin vendors, as determined under s. 238.399 (5) (e) or s.
1560.799 (5) (e), 2009 stats., except that the claimant may not claim the credit under 2this subdivision and subd. 3. for the same expenditures. SB45,13373Section 1337. 71.28 (3w) (cm) of the statutes is created to read: SB45,704,14471.28 (3w) (cm) Inflation adjustments. For taxable years beginning after 5December 31, 2026, the dollar amounts in pars. (a) 6. b., (bd) 1. a. and b., 2., and 3., 6and (bm) 2. b. shall be increased each year by a percentage equal to the percentage 7change between the U.S. consumer price index for all urban consumers, U.S. city 8average, for the month of August of the previous year and the U.S. consumer price 9index for all urban consumers, U.S. city average, for the month of August of the year 10before the previous year, as determined by the federal department of labor. Each 11amount that is revised under this paragraph shall be rounded to the nearest 12multiple of $10 if the revised amount is not a multiple of $10 or, if the revised 13amount is a multiple of $5, such an amount shall be increased to the next higher 14multiple of $10. SB45,133815Section 1338. 71.28 (3y) (b) 6. of the statutes is amended to read: SB45,704,221671.28 (3y) (b) 6. For taxable years beginning after December 31, 2023, and 17before January 1, 2025, the amount of the investment in workforce housing, as 18defined in s. 234.66 (1) (i), for employees, not to exceed 15 percent of such 19investment, and, for taxable years beginning after December 31, 2023, the amount 20of the investment made in establishing an employee child care program for 21employees, not to exceed 15 percent of such investment, as determined by the 22Wisconsin Economic Development Corporation.