AB1033-ASA1,1,5 1An Act to amend 71.05 (6) (a) 15., 71.10 (4) (i), 71.21 (4) (a), 71.21 (6) (d) 3., 71.26
2(2) (a) 4., 71.30 (3) (f), 71.34 (1k) (g), 71.365 (4m) (d) 2., 71.45 (2) (a) 10. and 71.49
3(1) (f); and to create 20.835 (2) (de), 71.07 (11), 71.28 (11), 71.47 (11) and 73.03
4(78) of the statutes; relating to: creating a video game production credit and
5making an appropriation.

The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:

AB1033-ASA1,1,87 20.835 (2) (de) Video game production credit. A sum sufficient to make the
8payments under ss. 71.07 (11), 71.28 (11), and 71.47 (11).

AB1033-ASA1,2,410 71.05 (6) (a) 15. The amount of the credits computed under s. 71.07 (2dm),
11(2dx), (2dy), (3g), (3h), (3n), (3q), (3s), (3t), (3w), (3wm), (3y), (4k), (4n), (5e), (5i), (5j),

1(5k), (5r), (5rm), (6n), and (10), and (11) and not passed through by a partnership,
2limited liability company, or tax-option corporation that has added that amount to
3the partnership's, company's, or tax-option corporation's income under s. 71.21 (4)
4or 71.34 (1k) (g).

AB1033-ASA1,2,66 71.07 (11) Video game production credit. (a) Definitions. In this subsection:

AB1033-ASA1,2,77 1. “Claimant” means a person certified under s. 73.03 (78).

AB1033-ASA1,2,98 2. “Eligible expenditures” means amounts paid by the claimant directly
9relating to qualifying activities in this state, excluding any of the following:

AB1033-ASA1,2,1010 a. Wages.

AB1033-ASA1,2,1111 b. Expenditures used to claim another credit under this chapter.

AB1033-ASA1,2,1312 c. Amounts paid to a person certified to receive a credit under this subsection
13or s. 71.28 (11) or 71.47 (11).

AB1033-ASA1,2,1614 d. Amounts paid to persons as a result of their participation in profits from
15video game production, such as commissions, royalties, or profit-sharing
16agreements.

AB1033-ASA1,2,1717 e. Amounts paid for capital expenditures, such as buildings and equipment.

AB1033-ASA1,2,1818 f. Amounts paid to purchase a copyright, trademark, or tradename.

AB1033-ASA1,2,1919 g. Amounts paid for management or other administrative activities.

AB1033-ASA1,2,2020 h. Amounts paid for marketing, promotion, or distribution.

AB1033-ASA1,2,2121 i. Amounts paid for food or entertainment.

AB1033-ASA1,2,2222 j. Interest paid on loans or other credit arrangements.

AB1033-ASA1,2,2423 3. “Eligible wages” means wages paid by the claimant directly relating to
24qualifying activities in this state.

AB1033-ASA1,3,2

14. “Qualifying activities” means developing, producing, or creating a video
2game product or platform.

AB1033-ASA1,3,63 5. “Video game product or platform” means an electronic game developed for
4commercial distribution and entertainment that involves interaction with a user
5interface to generate visual feedback on a video device. “Video game product or
6platform” does not include any of the following:

AB1033-ASA1,3,77 a. A product or platform that contains content in violation of s. 944.21.

AB1033-ASA1,3,98 b. A product or platform designed for political, religious, or educational
9purposes.