SB70-AA1,522,5
1139.78
(1b) A tax is imposed and levied upon the use or storage of little cigars
2in this state by any person for any purpose. The tax is levied and shall be collected
3at the same rate as provided for in s. 139.76 (1b). The tax under this subsection does
4not apply if the tax imposed by s. 139.76 (1) has been paid or if the little cigars are
5exempt from tax under s. 139.76 (2).
SB70-AA1,11
6Section 11. 139.83 of the statutes is renumbered 139.83 (1).
SB70-AA1,12
7Section 12. 139.83 (2) of the statutes is created to read:
SB70-AA1,522,118
139.83
(2) Sections 139.315, 139.32, 139.321, 139.322, 139.34, 139.35, 139.36,
9139.362, 139.363, 139.38, 139.395, 139.41, 139.42, 139.43, and 139.44 (8), as they
10apply to the taxes under subch. II, apply to the administration and enforcement of
11this subchapter for little cigars.
SB70-AA1,522,1613
(1)
Little cigars. The treatment of ss. 139.44 (4), 139.75 (1m), (4t), and (12),
14139.76 (1) (by
Section 6u) and (1b), and 139.78 (1) (by
Section 9u) and (1b), the
15renumbering of s. 139.83, and the creation of s. 139.83 (2) take effect on the first day
16of the 3rd month beginning after publication.”.
SB70-AA1,522,18
18“
Section
1134. 71.07 (3w) (a) 2m. of the statutes is created to read:
SB70-AA1,522,2019
71.07
(3w) (a) 2m. “Contract” means the contract between the claimant and the
20Wisconsin Economic Development Corporation under s. 238.399.
SB70-AA1,1135
21Section
1135. 71.07 (3w) (a) 6. of the statutes is renumbered 71.07 (3w) (a) 6.
22a. and amended to read:
SB70-AA1,523,223
71.07
(3w) (a) 6. a. “Zone payroll" means the amount of state payroll that is
24attributable to wages paid to full-time employees for services that are performed in
1an enterprise zone.
“Zone Except as provided in subd. 6. b., “zone payroll" does not
2include the amount of wages paid to any full-time employees that exceeds $100,000.
SB70-AA1,1136
3Section
1136. 71.07 (3w) (a) 6. b. of the statutes is created to read:
SB70-AA1,523,64
71.07
(3w) (a) 6. b. For a claimant whose contract is executed after December
531, 2023, “zone payroll" does not include the amount of wages paid to any full-time
6employees that exceeds $141,300.
SB70-AA1,1137
7Section
1137. 71.07 (3w) (b) (intro.) of the statutes is amended to read:
SB70-AA1,523,118
71.07
(3w) (b)
Filing claims under pre-2024 contracts; payroll. (intro.) Subject
9to the limitations provided in this subsection and s. 238.399 or s. 560.799, 2009 stats.,
10a claimant
whose contract is executed prior to January 1, 2024, may claim as a credit
11against the tax imposed under s. 71.02 or 71.08 an amount calculated as follows:
SB70-AA1,1138
12Section
1138. 71.07 (3w) (bd) of the statutes is created to read:
SB70-AA1,523,1613
71.07
(3w) (bd)
Filing claims under post-2023 contracts; payroll. Subject to the
14limitations provided in this subsection and s. 238.399, a claimant whose contract is
15executed after December 31, 2023, may claim as a credit against the tax imposed
16under s. 71.02 an amount calculated as follows:
SB70-AA1,523,1717
1. Determine the amount that is the lesser of:
SB70-AA1,523,2418
a. The number of full-time employees whose annual wages are greater than
19$32,000 in a tier I county or municipality or greater than $42,390 in a tier II county
20or municipality and who the claimant employed in the enterprise zone in the taxable
21year, minus the number of full-time employees whose annual wages were greater
22than $32,000 in a tier I county or municipality or greater than $42,390 in a tier II
23county or municipality and who the claimant employed in the area that comprises
24the enterprise zone in the base year.
SB70-AA1,524,6
1b. The number of full-time employees whose annual wages are greater than
2$32,000 in a tier I county or municipality or greater than $42,390 in a tier II county
3or municipality and who the claimant employed in the state in the taxable year,
4minus the number of full-time employees whose annual wages were greater than
5$32,000 in a tier I county or municipality or greater than $42,390 in a tier II county
6or municipality and who the claimant employed in the state in the base year.
SB70-AA1,524,137
2. Determine the claimant's average zone payroll by dividing total wages for
8full-time employees whose annual wages are greater than $32,000 in a tier I county
9or municipality or greater than $42,390 in a tier II county or municipality and who
10the claimant employed in the enterprise zone in the taxable year by the number of
11full-time employees whose annual wages are greater than $32,000 in a tier I county
12or municipality or greater than $42,390 in a tier II county or municipality and who
13the claimant employed in the enterprise zone in the taxable year.
SB70-AA1,524,1614
3. For employees in a tier I county or municipality, subtract $32,000 from the
15amount determined under subd. 2. and for employees in a tier II county or
16municipality, subtract $42,390 from the amount determined under subd. 2.
SB70-AA1,524,1817
4. Multiply the amount determined under subd. 3. by the amount determined
18under subd. 1.
SB70-AA1,524,2019
5. Multiply the amount determined under subd. 4. by the percentage
20determined by under s. 238.399, not to exceed 7 percent.
SB70-AA1,1139
21Section
1139. 71.07 (3w) (bm) 1. of the statutes is amended to read:
SB70-AA1,525,722
71.07
(3w) (bm) 1. In addition to the credits under
par. pars. (b)
and (bd) and
23subds. 2.
, 3., and 4. to 5., and subject to the limitations provided in this subsection
24and s. 238.399 or s. 560.799, 2009 stats., a claimant may claim as a credit against the
25tax imposed under s. 71.02 or 71.08 an amount equal to a percentage, as determined
1under s. 238.399 or s. 560.799, 2009 stats., not to exceed 100 percent, of the amount
2the claimant paid in the taxable year to upgrade or improve the job-related skills of
3any of the claimant's
full-time employees,
to train any of the claimant's full-time
4employees on the use of job-related new technologies, or to provide job-related
5training to any full-time employee whose employment with the claimant represents
6the employee's first full-time job. This subdivision does not apply to employees who
7do not work in an enterprise zone.
SB70-AA1,1140
8Section
1140. 71.07 (3w) (bm) 2. of the statutes is renumbered 71.07 (3w) (bm)
92. (intro.) and amended to read:
SB70-AA1,525,1310
71.07
(3w) (bm) 2. (intro.) In addition to the credits under
par. pars. (b)
and (bd) 11and subds. 1., 3.,
and 4.,
and 5., and subject to the limitations provided in this
12subsection and s. 238.399 or s. 560.799, 2009 stats., a claimant may claim as a credit
13against the tax imposed under s. 71.02 or 71.08
one of the following amounts:
SB70-AA1,525,25
14a. For a claimant whose contract is executed prior to January 1, 2024, an
15amount equal to the percentage, as determined under s. 238.399 or s. 560.799, 2009
16stats., not to exceed 7 percent, of the claimant's zone payroll paid in the taxable year
17to all of the claimant's full-time employees whose annual wages are greater than the
18amount determined by multiplying 2,080 by 150 percent of the federal minimum
19wage in a tier I county or municipality, not including the wages paid to the employees
20determined under par. (b) 1., or greater than $30,000 in a tier II county or
21municipality, not including the wages paid to the employees determined under par.
22(b) 1., and who the claimant employed in the enterprise zone in the taxable year, if
23the total number of such employees is equal to or greater than the total number of
24such employees in the base year.
A claimant may claim a credit under this
25subdivision for no more than 5 consecutive taxable years.