SB45,126313Section 1263. 71.06 (2s) (d) of the statutes is amended to read: SB45,668,41471.06 (2s) (d) For taxable years beginning after December 31, 2000, with 15respect to nonresident individuals, including individuals changing their domicile 16into or from this state, the tax brackets under subs. (1p), (1q), (1r), and (2) (g), (h), 17(i), and (j), (k), and (L) shall be multiplied by a fraction, the numerator of which is 18Wisconsin adjusted gross income and the denominator of which is federal adjusted 19gross income. In this paragraph, for married persons filing separately “adjusted 20gross income” means the separate adjusted gross income of each spouse, and for 21married persons filing jointly “adjusted gross income” means the total adjusted 22gross income of both spouses. If an individual and that individual’s spouse are not 23both domiciled in this state during the entire taxable year, the tax brackets under
1subs. (1p), (1q), (1r), and (2) (g), (h), (i), and (j), (k), and (L) on a joint return shall be 2multiplied by a fraction, the numerator of which is their joint Wisconsin adjusted 3gross income and the denominator of which is their joint federal adjusted gross 4income. SB45,12645Section 1264. 71.07 (3w) (a) 2m. of the statutes is created to read: SB45,668,7671.07 (3w) (a) 2m. “Contract” means the contract between the claimant and 7the Wisconsin Economic Development Corporation under s. 238.399. SB45,12658Section 1265. 71.07 (3w) (a) 6. of the statutes is renumbered 71.07 (3w) (a) 6. 9a. and amended to read: SB45,668,131071.07 (3w) (a) 6. a. “Zone payroll” means the amount of state payroll that is 11attributable to wages paid to full-time employees based in an enterprise zone. 12“Zone Except as provided in subd. 6. b., “zone payroll” does not include the amount 13of wages paid to any full-time employees that exceeds $100,000. SB45,126614Section 1266. 71.07 (3w) (a) 6. b. of the statutes is created to read: SB45,668,171571.07 (3w) (a) 6. b. For a claimant whose contract is executed after December 1631, 2025, “zone payroll” does not include the amount of wages paid to any full-time 17employees that exceeds $151,300. SB45,126718Section 1267. 71.07 (3w) (b) (intro.) of the statutes is amended to read: SB45,668,231971.07 (3w) (b) Filing claims under pre-2026 contracts; payroll. (intro.) 20Subject to the limitations provided in this subsection and s. 238.399 or s. 560.799, 212009 stats., a claimant whose contract is executed prior to January 1, 2026, may 22claim as a credit against the tax imposed under s. 71.02 or 71.08 an amount 23calculated as follows: SB45,1268
1Section 1268. 71.07 (3w) (bd) of the statutes is created to read: SB45,669,5271.07 (3w) (bd) Filing claims under post-2025 contracts; payroll. Subject to 3the limitations provided in this subsection and s. 238.399, a claimant whose 4contract is executed after December 31, 2025, may claim as a credit against the tax 5imposed under s. 71.02 an amount calculated as follows: SB45,669,661. Determine the amount that is the lesser of: SB45,669,137a. The number of full-time employees whose annual wages are greater than 8$34,220 in a tier I county or municipality or greater than $45,390 in a tier II county 9or municipality and who the claimant employed in the enterprise zone in the 10taxable year, minus the number of full-time employees whose annual wages were 11greater than $34,220 in a tier I county or municipality or greater than $45,390 in a 12tier II county or municipality and who the claimant employed in the area that 13comprises the enterprise zone in the base year. SB45,669,1914b. The number of full-time employees whose annual wages are greater than 15$34,220 in a tier I county or municipality or greater than $45,390 in a tier II county 16or municipality and who the claimant employed in the state in the taxable year, 17minus the number of full-time employees whose annual wages were greater than 18$34,220 in a tier I county or municipality or greater than $45,390 in a tier II county 19or municipality and who the claimant employed in the state in the base year. SB45,670,4202. Determine the claimant’s average zone payroll by dividing the total wages 21for full-time employees whose annual wages are greater than $34,220 in a tier I 22county or municipality or greater than $45,390 in a tier II county or municipality 23and who the claimant employed in the enterprise zone in the taxable year by the
1number of full-time employees whose annual wages are greater than $34,220 in a 2tier I county or municipality or greater than $45,390 in a tier II county or 3municipality and who the claimant employed in the enterprise zone in the taxable 4year. SB45,670,753. For employees in a tier I county or municipality, subtract $34,220 from the 6amount determined under subd. 2. and for employees in a tier II county or 7municipality, subtract $45,390 from the amount determined under subd. 2. SB45,670,984. Multiply the amount determined under subd. 3. by the amount determined 9under subd. 1. SB45,670,11105. Multiply the amount determined under subd. 4. by the percentage 11determined under s. 238.399, not to exceed 7 percent. SB45,126912Section 1269. 71.07 (3w) (bm) 1. of the statutes is amended to read: SB45,670,231371.07 (3w) (bm) 1. In addition to the credits under par. pars. (b) and (bd) and 14subds. 2., 3., and 4., and subject to the limitations provided in this subsection and s. 15238.399 or s. 560.799, 2009 stats., a claimant may claim as a credit against the tax 16imposed under s. 71.02 or 71.08 an amount equal to a percentage, as determined 17under s. 238.399 or s. 560.799, 2009 stats., not to exceed 100 percent, of the amount 18the claimant paid in the taxable year to upgrade or improve the job-related skills of 19any of the claimant’s full-time employees, to train any of the claimant’s full-time 20employees on the use of job-related new technologies, or to provide job-related 21training to any full-time employee whose employment with the claimant represents 22the employee’s first full-time job. This subdivision does not apply to employees who 23do not work in an enterprise zone. SB45,1270
1Section 1270. 71.07 (3w) (bm) 2. of the statutes is renumbered 71.07 (3w) 2(bm) 2. (intro.) and amended to read: SB45,671,6371.07 (3w) (bm) 2. (intro.) In addition to the credits under par. pars. (b) and 4(bd) and subds. 1., 3., and 4., and subject to the limitations provided in this 5subsection and s. 238.399 or s. 560.799, 2009 stats., a claimant may claim as a 6credit against the tax imposed under s. 71.02 or 71.08 one of the following amounts: SB45,671,187a. For a claimant whose contract is executed prior to January 1, 2026, an 8amount equal to the percentage, as determined under s. 238.399 or s. 560.799, 2009 9stats., not to exceed 7 percent, of the claimant’s zone payroll paid in the taxable year 10to all of the claimant’s full-time employees whose annual wages are greater than 11the amount determined by multiplying 2,080 by 150 percent of the federal 12minimum wage in a tier I county or municipality, not including the wages paid to 13the employees determined under par. (b) 1., or greater than $30,000 in a tier II 14county or municipality, not including the wages paid to the employees determined 15under par. (b) 1., and who the claimant employed in the enterprise zone in the 16taxable year, if the total number of such employees is equal to or greater than the 17total number of such employees in the base year. A claimant may claim a credit 18under this subdivision for no more than 5 consecutive taxable years. SB45,127119Section 1271. 71.07 (3w) (bm) 2. b. of the statutes is created to read: SB45,672,62071.07 (3w) (bm) 2. b. For a claimant whose contract is executed after 21December 31, 2025, an amount equal to the percentage, as determined under s. 22238.399, not to exceed 7 percent, of the claimant’s zone payroll paid in the taxable 23year to all of the claimant’s full-time employees whose annual wages are greater
1than $34,220 in a tier I county or municipality, not including the wages paid to the 2employees determined under par. (bd) 1., or greater than $45,390 in a tier II county 3or municipality, not including the wages paid to the employees determined under 4par. (bd) 1., and who the claimant employed in the enterprise zone in the taxable 5year, if the total number of such employees is equal to or greater than the total 6number of such employees in the base year. SB45,12727Section 1272. 71.07 (3w) (bm) 3. of the statutes is amended to read: SB45,672,13871.07 (3w) (bm) 3. In addition to the credits under par. pars. (b) and (bd) and 9subds. 1., 2., and 4., and subject to the limitations provided in this subsection and s. 10238.399 or s. 560.799, 2009 stats., for taxable years beginning after December 31, 112008, a claimant may claim as a credit against the tax imposed under s. 71.02 or 1271.08 up to 10 percent of the claimant’s significant capital expenditures, as 13determined under s. 238.399 (5m) or s. 560.799 (5m), 2009 stats. SB45,127314Section 1273. 71.07 (3w) (bm) 4. of the statutes is amended to read: