AB50,743,13 b. Employed no more than 30 full-time employees.

AB50,743,15 2. “Full-time employee” means an individual who is employed for at least 30 hours per week for 20 or more calendar weeks during a taxable year.

AB50,743,16 3. “Universal changing station” has the meaning given in s. 71.07 (8m) (a) 3.

AB50,743,21 (b) Filing claims. For taxable years beginning after December 31, 2024, subject to the limitations provided in this subsection, a claimant may claim as a credit against the tax imposed under s. 71.43, up to the amount of those taxes, an amount equal to 50 percent of the amount the claimant paid during the taxable year to install a universal changing station.

AB50,744,4 (c) Limitations. 1. No credit may be claimed under this subsection unless the universal changing station is installed in a single-occupant restroom that measures at least 8 feet by 10 feet, with adequate space for a wheelchair and a care provider to maneuver; that is equipped with a waste receptacle, a toilet, a lavatory, a soap dispenser, and a paper towel dispenser; and that complies with accessibility standards under the federal Americans with Disabilities Act.

AB50,744,5 2. The credit claimed under this subsection may not exceed $5,125.

AB50,744,12 3. Partnerships, limited liability companies, and tax-option corporations may not claim the credit under this subsection, but the eligibility for, and the amount of, the credit are based on the amounts paid by the entity. A partnership, limited liability company, or tax-option corporation shall compute the amount of credit that each of its partners, members, or shareholders may claim and shall provide that information to each of them. Partners, members, and shareholders may claim the credit in proportion to their ownership interests.

AB50,744,14 (d) Administration. Section 71.28 (4) (e) to (h), as it applies to the credit under s. 71.28 (4), applies to the credit under this subsection.

AB50,1403 Section 1403. 71.49 (1) (cu) of the statutes is created to read:

AB50,744,16 71.49 (1) (cu) Universal changing station credit under s. 71.47 (8m).

AB50,1404 Section 1404. 71.49 (1) (epr) of the statutes is created to read:

AB50,744,19 71.49 (1) (epr) Film production company investment credit under s. 71.47 (5h).

AB50,1405 Section 1405. 71.49 (1) (eps) of the statutes is created to read:

AB50,744,21 71.49 (1) (eps) Film production services credit under s. 71.47 (5f) (b) 1. and 3.

AB50,1406 Section 1406. 71.49 (1) (f) of the statutes is amended to read:

AB50,745,4 71.49 (1) (f) The total of farmland preservation credit under subch. IX, jobs credit under s. 71.47 (3q), enterprise zone jobs credit under s. 71.47 (3w), business development credit under s. 71.47 (3y), research credit under s. 71.47 (4) (k) 1., film production services credit under s. 71.47 (5f) (b) 2., and estimated tax payments under s. 71.48.

AB50,1407 Section 1407. Subchapter VIII (title) of chapter 71 [precedes 71.51] of the statutes is repealed and recreated to read:

AB50,745,7 CHAPTER 71

AB50,745,9 SUBCHAPTER VIII PROPERTY TAX AND RENT REBATE

AB50,1408 Section 1408. 71.52 (4) of the statutes is amended to read:

AB50,745,12 71.52 (4) “Household” means a claimant and an individual related to the claimant as husband or wife his or her spouse.

AB50,1409 Section 1409. 71.54 (1) (g) (intro.) of the statutes is amended to read:

AB50,745,16 71.54 (1) (g) 2012 and thereafter to 2025. (intro.) The amount of any claim filed in 2012 and thereafter to 2025 and based on property taxes accrued or rent constituting property taxes accrued during the previous year is limited as follows:

AB50,1410 Section 1410. 71.54 (1) (g) 4. of the statutes is amended to read:

AB50,745,24 71.54 (1) (g) 4. Except as provided in subds. 5. and 7., for For claims filed in 2018 and thereafter and based on property taxes accrued or rent constituting property taxes accrued during the previous year, no credit may be allowed under this paragraph if the claimant has no earned income in the taxable year to which the claim relates unless the claimant is disabled and provides the proof required under subd. 6. or the claimant or the claimant’s spouse is over the age of 61 at the close of the year to which the claim relates.

AB50,1411 Section 1411. 71.54 (1) (g) 5. of the statutes is repealed.

AB50,1412 Section 1412. 71.54 (1) (g) 6. (intro.) of the statutes is amended to read:

AB50,746,6 71.54 (1) (g) 6. (intro.) With regard to a claimant who is disabled, the A claimant who is disabled shall provide with his or her return proof that his or her disability is in effect for the taxable year to which the claim relates. Proof of disability may be demonstrated by any of the following:

AB50,1413 Section 1413. 71.54 (1) (g) 7. of the statutes is repealed.