AB302,8,5 7. 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.

AB302,8,10 8. For any taxable year the claimant is eligible to claim the credits under this subsection and sub. (8m) or (8n), or both, the claimant may claim one credit under each subsection for that taxable year and may claim only one credit under each subsection regardless of the number of positions the claimant holds that makes the claimant eligible to claim the credits.

AB302,8,12 9. No credit may be allowed under this subsection for unreimbursed mileage expenses used to compute and claim the credit under sub. (5).

AB302,8,14 (d) Administration. 1. Subsection (9e) (d), to the extent that it applies to the credit under that subsection, applies to the credit under this subsection.

AB302,8,19 2. If the allowable amount of the claim under par. (b) exceeds the tax otherwise due under s. 71.02, the amount of the claim not used to offset the tax due shall be certified by the department of revenue to the department of administration for payment by check, share draft, or other draft drawn from the appropriation account under s. 20.835 (2) (et).

AB302,7 Section 7 . 71.10 (4) (i) of the statutes is amended to read:

AB302,9,12 71.10 (4) (i) The total of claim of right credit under s. 71.07 (1), farmland preservation credit under ss. 71.57 to 71.61, farmland preservation credit, 2010 and beyond under s. 71.613, homestead credit under subch. VIII, farmland tax relief credit under s. 71.07 (3m), dairy manufacturing facility investment credit under s. 71.07 (3p), jobs tax credit under s. 71.07 (3q), meat processing facility investment credit under s. 71.07 (3r), woody biomass harvesting and processing credit under s. 71.07 (3rm), food processing plant and food warehouse investment credit under s. 71.07 (3rn), business development credit under s. 71.07 (3y), research credit under s. 71.07 (4k) (e) 2. a., film production services credit under s. 71.07 (5f), film production company investment credit under s. 71.07 (5h), veterans and surviving spouses property tax credit under s. 71.07 (6e), enterprise zone jobs credit under s. 71.07 (3w), electronics and information technology manufacturing zone credit under s. 71.07 (3wm), emergency responder service credit under s. 71.07 (8m), emergency responder education and training credit under s. 71.07 (8n), emergency responder mileage and equipment credit under s. 71.07 (8o), beginning farmer and farm asset owner tax credit under s. 71.07 (8r), earned income tax credit under s. 71.07 (9e), estimated tax payments under s. 71.09, and taxes withheld under subch. X.

AB302,9,13 (End)