AB211-AA2,1,10 4"2. A claimant who withdraws a qualified investment from a community
5development financial institution prior to the date of withdrawal specified in the
6written notice provided to the claimant under s. 238.17 (5) (b) and who does not
7immediately reinvest the proceeds of the qualified investment as a qualified
8investment in another community development financial institution shall add to the
9claimant's liability for taxes imposed under s. 71.02 one of the following percentages
10of the amount of the credits received under this subsection:

AB211-AA2,1,1211 a. If the withdrawal occurs during the first year after the date on which the
12claimant made the qualified investment, 100 percent.

AB211-AA2,2,2

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1b. If the withdrawal occurs during the 2nd year after the date on which the
2claimant made the qualified investment, 75 percent.

AB211-AA2,2,43 c. If the withdrawal occurs during the 3rd year after the date on which the
4claimant made the qualified investment, 50 percent.

AB211-AA2,2,65 d. If the withdrawal occurs during the 4th year after the date on which the
6claimant made the qualified investment, 25 percent.

AB211-AA2,2,87 e. If the withdrawal occurs during the 5th year after the date on which the
8claimant made the qualified investment, 10 percent.".

AB211-AA2,2,17 11"2. A claimant who withdraws a qualified investment from a community
12development financial institution prior to the date of withdrawal specified in the
13written notice provided to the claimant under s. 238.17 (5) (b) and who does not
14immediately reinvest the proceeds of the qualified investment as a qualified
15investment in another community development financial institution shall add to the
16claimant's liability for taxes imposed under s. 71.23 one of the following percentages
17of the amount of the credits received under this subsection:

AB211-AA2,2,1918 a. If the withdrawal occurs during the first year after the date on which the
19claimant made the qualified investment, 100 percent.

AB211-AA2,2,2120 b. If the withdrawal occurs during the 2nd year after the date on which the
21claimant made the qualified investment, 75 percent.

AB211-AA2,2,2322 c. If the withdrawal occurs during the 3rd year after the date on which the
23claimant made the qualified investment, 50 percent.

AB211-AA2,3,2

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1d. If the withdrawal occurs during the 4th year after the date on which the
2claimant made the qualified investment, 25 percent.

AB211-AA2,3,43 e. If the withdrawal occurs during the 5th year after the date on which the
4claimant made the qualified investment, 10 percent.".

AB211-AA2,3,13 7"2. A claimant who withdraws a qualified investment from a community
8development financial institution prior to the date of withdrawal specified in the
9written notice provided to the claimant under s. 238.17 (5) (b) and who does not
10immediately reinvest the proceeds of the qualified investment as a qualified
11investment in another community development financial institution shall add to the
12claimant's liability for taxes imposed under s. 71.43 one of the following percentages
13of the amount of the credits received under this subsection:

AB211-AA2,3,1514 a. If the withdrawal occurs during the first year after the date on which the
15claimant made the qualified investment, 100 percent.

AB211-AA2,3,1716 b. If the withdrawal occurs during the 2nd year after the date on which the
17claimant made the qualified investment, 75 percent.

AB211-AA2,3,1918 c. If the withdrawal occurs during the 3rd year after the date on which the
19claimant made the qualified investment, 50 percent.

AB211-AA2,3,2120 d. If the withdrawal occurs during the 4th year after the date on which the
21claimant made the qualified investment, 25 percent.

AB211-AA2,3,2322 e. If the withdrawal occurs during the 5th year after the date on which the
23claimant made the qualified investment, 10 percent.".

AB211-AA2,4,8

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1"(4) Repayment. An insurer who claims a credit under this section and who
2withdraws a qualified investment from a community development financial
3institution prior to the date of withdrawal specified in the written notice provided to
4the insurer under s. 238.17 (5) (b) and does not immediately reinvest the proceeds
5of the qualified investment as a qualified investment in another community
6development financial institution shall add to the insurer's liability for fees imposed
7under s. 76.60, 76.63, 76.65, 76.66, or 76.67 one of the following percentages of the
8amount of the credits received under this subsection:

AB211-AA2,4,109 a. If the withdrawal occurs during the first year after the date on which the
10insurer made the qualified investment, 100 percent.

AB211-AA2,4,1211 b. If the withdrawal occurs during the 2nd year after the date on which the
12insurer made the qualified investment, 75 percent.

AB211-AA2,4,1413 c. If the withdrawal occurs during the 3rd year after the date on which the
14insurer made the qualified investment, 50 percent.

AB211-AA2,4,1615 d. If the withdrawal occurs during the 4th year after the date on which the
16insurer made the qualified investment, 25 percent.

AB211-AA2,4,1817 e. If the withdrawal occurs during the 5th year after the date on which the
18insurer made the qualified investment, 10 percent.".