LRBs0037/1
JK&MPG:kjf:ph
January 2011 Special Session
2011 - 2012 LEGISLATURE
ASSEMBLY SUBSTITUTE AMENDMENT 3,
TO ASSEMBLY BILL 7
January 25, 2011 - Offered by Representatives Seidel and Barca.
AB7-ASA3,1,4 1An Act to amend 71.07 (3q) (b) 1., 71.07 (3q) (c) 3., 71.28 (3q) (b) 1., 71.28 (3q)
2(c) 3., 71.47 (3q) (b) 1., 71.47 (3q) (c) 3., 560.2055 (3) (a) and 560.2055 (3) (b); and
3to create 71.07 (3q) (b) 1m., 71.28 (3q) (b) 1m., 71.47 (3q) (b) 1m. and 560.2055
4(4) (b) 1m. of the statutes; relating to: the jobs tax credit.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB7-ASA3, s. 1 5Section 1. 71.07 (3q) (b) 1. of the statutes is amended to read:
AB7-ASA3,1,86 71.07 (3q) (b) 1. The amount of wages that the claimant paid to an eligible
7employee in the taxable year, not to exceed 10 percent of such wages, as determined
8by the department of commerce under s. 560.2055 (4) (b) 1.
AB7-ASA3, s. 2 9Section 2. 71.07 (3q) (b) 1m. of the statutes is created to read:
AB7-ASA3,2,210 71.07 (3q) (b) 1m. For taxable years beginning after December 31, 2010, the
11amount of wages that the claimant paid to an eligible employee in the taxable year,

1not to exceed 5 percent of such wages, as determined by the department of commerce
2under s. 560.2055 (4) (b) 1m.
AB7-ASA3, s. 3 3Section 3. 71.07 (3q) (c) 3. of the statutes is amended to read:
AB7-ASA3,2,74 71.07 (3q) (c) 3. The maximum amount of credits that may be awarded under
5this subsection and ss. 71.28 (3q) and 71.47 (3q) for the period beginning on January
61, 2010, and ending on June 30, 2013, is $14,500,000 $20,000,000, not including the
7amount of any credits reallocated under s. 560.205 (3) (d).
AB7-ASA3, s. 4 8Section 4. 71.28 (3q) (b) 1. of the statutes is amended to read:
AB7-ASA3,2,119 71.28 (3q) (b) 1. The amount of wages that the claimant paid to an eligible
10employee in the taxable year, not to exceed 10 percent of such wages, as determined
11by the department of commerce under s. 560.2055 (4) (b) 1.
AB7-ASA3, s. 5 12Section 5. 71.28 (3q) (b) 1m. of the statutes is created to read:
AB7-ASA3,2,1613 71.28 (3q) (b) 1m. For taxable years beginning after December 31, 2010, the
14amount of wages that the claimant paid to an eligible employee in the taxable year,
15not to exceed 5 percent of such wages, as determined by the department of commerce
16under s. 560.2055 (4) (b) 1m.
AB7-ASA3, s. 6 17Section 6. 71.28 (3q) (c) 3. of the statutes is amended to read:
AB7-ASA3,2,2118 71.28 (3q) (c) 3. The maximum amount of credits that may be awarded under
19this subsection and ss. 71.07 (3q) and 71.47 (3q) for the period beginning on January
201, 2010, and ending on June 30, 2013, is $14,500,000 $20,000,000, not including the
21amount of any credits reallocated under s. 560.205 (3) (d).
AB7-ASA3, s. 7 22Section 7. 71.47 (3q) (b) 1. of the statutes is amended to read:
AB7-ASA3,2,2523 71.47 (3q) (b) 1. The amount of wages that the claimant paid to an eligible
24employee in the taxable year, not to exceed 10 percent of such wages, as determined
25by the department of commerce under s. 560.2055 (4) (b) 1.
AB7-ASA3, s. 8
1Section 8. 71.47 (3q) (b) 1m. of the statutes is created to read:
AB7-ASA3,3,52 71.47 (3q) (b) 1m. For taxable years beginning after December 31, 2010, the
3amount of wages that the claimant paid to an eligible employee in the taxable year,
4not to exceed 5 percent of such wages, as determined by the department of commerce
5under s. 560.2055 (4) (b) 1m.
AB7-ASA3, s. 9 6Section 9. 71.47 (3q) (c) 3. of the statutes is amended to read:
AB7-ASA3,3,107 71.47 (3q) (c) 3. The maximum amount of credits that may be awarded under
8this subsection and ss. 71.07 (3q) and 71.28 (3q) for the period beginning on January
91, 2010, and ending on June 30, 2013, is $14,500,000 $20,000,000, not including the
10amount of any credits reallocated under s. 560.205 (3) (d).
AB7-ASA3, s. 10 11Section 10. 560.2055 (3) (a) of the statutes is amended to read:
AB7-ASA3,3,1512 560.2055 (3) (a) In a tier I county or municipality, an eligible employee for
13whom the person claims a tax credit will earn at least $20,000 but not more than
14$100,000 $250,000 in wages from the person in the year for which the credit is
15claimed.
AB7-ASA3, s. 11 16Section 11. 560.2055 (3) (b) of the statutes is amended to read:
AB7-ASA3,3,2017 560.2055 (3) (b) In a tier II county or municipality, an eligible employee for
18whom the person claims a tax credit will earn at least $30,000 but not more than
19$100,000 $250,000 in wages from the person in the year for which the credit is
20claimed.
AB7-ASA3, s. 12 21Section 12. 560.2055 (4) (b) 1m. of the statutes is created to read:
AB7-ASA3,4,222 560.2055 (4) (b) 1m. The department may award to a person certified under
23sub. (2) tax benefits for each eligible employee in an amount equal to up to 5 percent
24of the wages paid by the person to that employee if that employee earned at least

1$100,000 but not more than $250,000 in wages in the year for which the tax benefit
2is claimed.
AB7-ASA3,4,33 (End)
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