* Section 991.11, Wisconsin Statutes: Effective date of acts. “Every act and every portion of an act enacted by the legislature over the governor's partial veto which does not expressly prescribe the time when it takes effect shall take effect on the day after its date of publication.”
  Date of enactment: March 21, 2024
2023 Assembly Bill 627   Date of publication*: March 22, 2024
2023 WISCONSIN ACT 143
An Act to repeal 71.07 (3w) (bm) 5. and 71.28 (3w) (bm) 5.; to renumber and amend 71.07 (3w) (a) 1., 71.07 (3w) (a) 3., 71.28 (3w) (a) 1., 71.28 (3w) (a) 3., 71.47 (3w) (a) 1., 71.47 (3w) (a) 3., 238.308 (1) and 238.308 (3); to amend 71.07 (3w) (a) 6., 71.07 (3y) (a) 2., 71.28 (3w) (a) 6., 71.28 (3y) (a) 2., 71.47 (3w) (a) 6., 71.47 (3y) (a) 2., 238.30 (2m) (a), 238.308 (4) (a) 4., 238.308 (4) (b), 238.308 (5) (a), 238.399 (5) (f) and 238.399 (6) (d); and to create 71.07 (3w) (a) 1. b., 71.07 (3w) (a) 3. b., 71.07 (3y) (b) 6., 71.07 (3y) (c) 3., 71.28 (3w) (a) 1. b., 71.28 (3w) (a) 3. b., 71.28 (3y) (b) 6., 71.28 (3y) (c) 3., 71.47 (3w) (a) 1. b., 71.47 (3w) (a) 3. b., 71.47 (3y) (b) 6., 71.47 (3y) (c) 3., 238.308 (1) (b), 238.308 (2) (c), 238.308 (3) (b), 238.308 (4) (a) 6., 238.399 (1) (am) (intro.), 238.399 (1) (ar) and 238.399 (1) (as) of the statutes; relating to: various changes to the business development tax credit and the enterprise zone jobs tax credit.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
143,1Section 1. 71.07 (3w) (a) 1. of the statutes is renumbered 71.07 (3w) (a) 1. a. and amended to read:
71.07 (3w) (a) 1. a. “Base For taxable years beginning before January 1, 2024, “base year” means the taxable year beginning during the calendar year prior to the calendar year in which the enterprise zone in which the claimant is located takes effect.
143,2Section 2. 71.07 (3w) (a) 1. b. of the statutes is created to read:
71.07 (3w) (a) 1. b. For taxable years beginning after December 31, 2023, “base year” means the 12-month period immediately preceding the date on which the claimant is certified under s. 238.399 (5).
143,3Section 3. 71.07 (3w) (a) 3. of the statutes is renumbered 71.07 (3w) (a) 3. a. and amended to read:
71.07 (3w) (a) 3. a. “Full-time For taxable years beginning before January 1, 2024, “full-time employee” means a full-time employee, as defined in s. 238.399 (1) (am) or s. 560.799 (1) (am), 2009 stats.
143,4Section 4. 71.07 (3w) (a) 3. b. of the statutes is created to read: