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 individuals 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.
12Zone 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 claimants 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 claimants full-time employees, to train any of the claimants 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 employees 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 claimants zone payroll paid in the taxable year
10to all of the claimants 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 claimants zone payroll paid in the taxable
23year to all of the claimants 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 claimants 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: