171.28 (3w) (a) 1. b. For taxable years beginning after December 31, 2023, “base
2year” means the 12-month period immediately preceding the date on which the
3claimant is certified under s. 238.399 (5).

SB585-SSA1,12 4Section 12 . 71.28 (3w) (a) 3. of the statutes is renumbered 71.28 (3w) (a) 3. a.
5and amended to read:

SB585-SSA1,5,86 71.28 (3w) (a) 3. a. “Full-time For taxable years beginning before January 1,
72024, “full-time employee" means a full-time employee, as defined in s. 238.399 (1)
8(am) or s. 560.799 (1) (am), 2009 stats.

SB585-SSA1,5,1110 71.28 (3w) (a) 3. b. For taxable years beginning after December 31, 2023,
11“full-time employee” means a full-time employee, as defined in s. 238.399 (1) (ar).

SB585-SSA1,5,1613 71.28 (3w) (a) 6. “Zone payroll" means the amount of state payroll that is
14attributable to wages paid to full-time employees for services that are performed
15based in an enterprise zone. “Zone payroll" does not include the amount of wages
16paid to any full-time employees that exceeds $100,000.

SB585-SSA1,5,1919 71.28 (3y) (a) 2. “Eligible employee" has the meaning given in s. 238.308 (1) (a).

SB585-SSA1,6,221 71.28 (3y) (b) 6. For taxable years beginning after December 31, 2023, the
22amount of the investment in workforce housing, as defined in s. 234.66 (1) (i), for
23employees, not to exceed 15 percent of such investment, and the amount of the
24investment made in establishing an employee child care program for employees, not

1to exceed 15 percent of such investment, as determined by the Wisconsin Economic
2Development Corporation.

SB585-SSA1,6,64 71.28 (3y) (c) 3. No credit may be allowed under par. (b) 4. for any amount of
5personal property investment or real property investment used to claim a credit
6under par. (b) 6.

SB585-SSA1,19 7Section 19 . 71.47 (3w) (a) 1. of the statutes is renumbered 71.47 (3w) (a) 1. a.
8and amended to read:

SB585-SSA1,6,129 71.47 (3w) (a) 1. a. “Base For taxable years beginning before January 1, 2024,
10“base year" means the taxable year beginning during the calendar year prior to the
11calendar year in which the enterprise zone in which the claimant is located takes
12effect.

SB585-SSA1,6,1614 71.47 (3w) (a) 1. b. For taxable years beginning after December 31, 2023, “base
15year” means the 12-month period immediately preceding the date on which the
16claimant is certified under s. 238.399 (5).

SB585-SSA1,21 17Section 21 . 71.47 (3w) (a) 3. of the statutes is renumbered 71.47 (3w) (a) 3. a.
18and amended to read:

SB585-SSA1,6,2119 71.47 (3w) (a) 3. a. “Full-time For taxable years beginning before January 1,
202024, “full-time employee" means a full-time employee, as defined in s. 238.399 (1)
21(am) or s. 560.799 (1) (am), 2009 stats.

SB585-SSA1,6,2423 71.47 (3w) (a) 3. b. For taxable years beginning after December 31, 2023,
24“full-time employee” means a full-time employee, as defined in s. 238.399 (1) (ar).

SB585-SSA1,7,4

171.47 (3w) (a) 6. “Zone payroll" means the amount of state payroll that is
2attributable to wages paid to full-time employees for services that are performed
3based in an enterprise zone. “Zone payroll" does not include the amount of wages
4paid to any full-time employees that exceeds $100,000.

SB585-SSA1,7,66 71.47 (3y) (a) 2. “Eligible employee" has the meaning given in s. 238.308 (1) (a).

SB585-SSA1,7,138 71.47 (3y) (b) 6. For taxable years beginning after December 31, 2023, the
9amount of the investment in workforce housing, as defined in s. 234.66 (1) (i), for
10employees, not to exceed 15 percent of such investment, and the amount of the
11investment made in establishing an employee child care program for employees, not
12to exceed 15 percent of such investment, as determined by the Wisconsin Economic
13Development Corporation.