AB40-SA1,7,119 49.155 (6) (e) 3. c. For a child care provider who receives a 3-star rating, the
10department may pay up to shall increase the maximum reimbursement payment
11rate by 5 percent.
AB40-SA1,1005c 12Section 1005c. 49.155 (6) (e) 3. d. of the statutes is amended to read:
AB40-SA1,7,1513 49.155 (6) (e) 3. d. For a child care provider who receives a 4-star rating, the
14department may shall increase the maximum reimbursement payment rate by up
15to 5
10 percent.
AB40-SA1,1007c 16Section 1007c. 49.155 (6) (e) 3. e. of the statutes is amended to read:
AB40-SA1,7,2117 49.155 (6) (e) 3. e. For a child care provider who receives a 5-star rating, the
18department may increase the maximum reimbursement rate by up to 10 percent,
19except that beginning on January 1, 2013,
the department may shall increase the
20maximum reimbursement payment rate for such a child care provider by up to 25
21percent.".
AB40-SA1,7,22 2221. Page 576, line 8: increase the underscored dollar amount by $10,700,000.
AB40-SA1,7,23 2322. Page 576, line 9: increase the underscored dollar amount by $10,700,000.
AB40-SA1,8,3
123. Page 576, line 19: after "2012-13" insert ", including an increase of
2$1,200,000 in each of fiscal years 2013-14 and 2014-15 for mini-grants under child
3care quality rating system contracts
".
AB40-SA1,8,4 424. Page 576, line 19: increase the underscored dollar amount by $8,135,800.
AB40-SA1,8,5 525. Page 578, line 14: delete lines 14 to 18.
AB40-SA1,8,6 626. Page 665, line 15: after that line insert:
AB40-SA1,8,7 7" Section 1265v. 66.0145 of the statutes is created to read:
AB40-SA1,8,9 866.0145 Purchases of Wisconsin goods and services. (1) Definitions. In
9this section:
AB40-SA1,8,1010 (a) "Local governmental unit" has the meaning given in s. 66.0135 (1) (c).
AB40-SA1,8,1211 (b) "Local product or service" means a product or service that is purchased from
12a person whose principal place of business is located in this state.
AB40-SA1,8,19 13(2) Purchasing goals. (a) It shall be a goal of a local governmental unit that,
14annually, at least 20 percent of the aggregate value of purchases of products and
15services by that local governmental unit shall be local products or services, and it
16shall be a further goal of the local governmental unit that the percentage of the
17aggregate value of routine purchases of products and services in any year that are
18local products and services will not be lower than the aggregate value of such routine
19purchases in the previous year.
AB40-SA1,9,220 (b) A local governmental unit shall evaluate its performance in reaching the
21goals specified in par. (a) and shall annually make this evaluation available to the
22public, except that these requirements do not apply to any local governmental unit
23whose governing body enacts an ordinance, adopts a resolution, or takes other official

1action stating that it chooses not to conduct an evaluation of its performance in
2reaching the goals.".
AB40-SA1,9,3 327. Page 684, line 3: after that line insert:
AB40-SA1,9,4 4" Section 1277k. 66.0901 (1m) (b) of the statutes is amended to read:
AB40-SA1,9,85 66.0901 (1m) (b) Except when necessary to secure federal aid and except as
6provided in sub. (10)
, a political subdivision may not use a bidding method that gives
7preference based on the geographic location of the bidder or that uses criteria other
8than the lowest responsible bidder in awarding a contract.
AB40-SA1,1277L 9Section 1277L. 66.0901 (10) of the statutes is created to read:
AB40-SA1,9,1310 66.0901 (10) Materials manufactured in the united states. Any public
11contract entered into by a municipality must contain a provision that the contractor
12will use materials that are manufactured in the United States in the performance
13of the contract.".
AB40-SA1,9,14 1428. Page 703, line 9: after "(5k)," insert "(5p),".
AB40-SA1,9,15 1529. Page 707, line 5: after "(5k)," insert "(5p),".
AB40-SA1,9,16 1630. Page 739, line 14: after that line insert:
AB40-SA1,9,17 17" Section 1345kb. 71.07 (5p) of the statutes is created to read:
AB40-SA1,9,1918 71.07 (5p) Steve Hilgenberg community development credit. (a) Definition.
19In this subsection, "claimant" means a person who files a claim under this subsection.
AB40-SA1,9,2420 (b) Filing claims. Subject to the limitations provided under this subsection and
21the requirements under s. 238.17, for taxable years beginning after December 31,
222012, and before January 1, 2015, except as provided under s. 238.17 (5) (cm), a
23claimant may claim as a credit against the tax imposed under s. 71.02, up to the
24amount of the tax, for the taxable year in which the investment is made, an amount

1equal to 10 percent of the claimant's qualified investment in a community
2development financial institution, if the investment is at least $10,000, but not more
3than $150,000, or 12 percent of the claimant's qualified investment in a community
4development financial institution, if the investment is more than $150,000, but not
5more than $500,000.
AB40-SA1,10,136 (c) Limitations. 1. Partnerships, limited liability companies, and tax-option
7corporations may not claim the credit under this subsection, but the eligibility for,
8and the amount of, the credit are based on their payment of amounts under par. (b).
9A partnership, limited liability company, or tax-option corporation shall compute
10the amount of credit that each of its partners, members, or shareholders may claim
11and shall provide that information to each of them. Partners, members of limited
12liability companies, and shareholders of tax-option corporations may claim the
13credit in proportion to their ownership interests.
AB40-SA1,10,2214 2. A person who makes an investment in a community development financial
15institution in a taxable year, withdraws the investment in that taxable year, and
16immediately reinvests the proceeds into another community development financial
17institution may claim only one credit under this subsection for that taxable year,
18based on the lesser of all such investments in that taxable year. Investments in a
19community development financial institution made before the effective date of this
20subdivision .... [LRB inserts date], may not be withdrawn prior to the end of their
21contractual term and reinvested in a community development financial institution
22in order to claim a credit under this subsection.
AB40-SA1,11,423 3. A claimant who withdraws a qualified investment from a community
24development financial institution prior to the date of withdrawal specified in the
25written notice provided to the claimant under s. 238.17 (5) (b) and who does not

1immediately reinvest the proceeds of the qualified investment as a qualified
2investment in another community development financial institution shall add to the
3claimant's liability for taxes imposed under s. 71.02 one of the following percentages
4of the amount of the credits received under this subsection:
AB40-SA1,11,65 a. If the withdrawal occurs during the first year after the date on which the
6claimant made the qualified investment, 100 percent.
AB40-SA1,11,87 b. If the withdrawal occurs during the 2nd year after the date on which the
8claimant made the qualified investment, 75 percent.
AB40-SA1,11,109 c. If the withdrawal occurs during the 3rd year after the date on which the
10claimant made the qualified investment, 50 percent.
AB40-SA1,11,1211 d. If the withdrawal occurs during the 4th year after the date on which the
12claimant made the qualified investment, 25 percent.
AB40-SA1,11,1413 e. If the withdrawal occurs during the 5th year after the date on which the
14claimant made the qualified investment, 10 percent.
AB40-SA1,11,1615 (d) Administration. Section 71.28 (4) (e) to (h), as it applies to the credit under
16s. 71.28 (4), applies to the credit under this subsection.".
AB40-SA1,11,17 1731. Page 744, line 19: after that line insert:
AB40-SA1,11,18 18" Section 1348fb. 71.10 (4) (cs) of the statutes is created to read:
AB40-SA1,11,2019 71.10 (4) (cs) Steve Hilgenberg community development credit under s. 71.07
20(5p).".
AB40-SA1,11,21 2132. Page 746, line 14: after "(5k)," insert "(5p),".
AB40-SA1,11,22 2233. Page 761, line 25: after that line insert:
AB40-SA1,11,23 23" Section 1373b. 71.26 (2) (a) 4. of the statutes is amended to read:
AB40-SA1,12,7
171.26 (2) (a) 4. Plus the amount of the credit computed under s. 71.28 (1dd),
2(1de), (1di), (1dj), (1dL), (1dm), (1ds), (1dx), (1dy), (3g), (3h), (3n), (3p), (3q), (3r),
3(3rm), (3rn), (3t), (3w), (5e), (5f), (5g), (5h), (5i), (5j), (5k), (5p), (5r), (5rm), (6n), (8r),
4and (9s) and not passed through by a partnership, limited liability company, or
5tax-option corporation that has added that amount to the partnership's, limited
6liability company's, or tax-option corporation's income under s. 71.21 (4) or 71.34 (1k)
7(g).".
AB40-SA1,12,8 834. Page 796, line 16: after that line insert:
AB40-SA1,12,9 9" Section 1396hb. 71.28 (5p) of the statutes is created to read:
AB40-SA1,12,1110 71.28 (5p) Steve Hilgenberg community development credit. (a) Definition.
11In this subsection, "claimant" means a person who files a claim under this subsection.
AB40-SA1,12,2112 (b) Filing claims. Subject to the limitations provided under this subsection and
13the requirements under s. 238.17, for taxable years beginning after December 31,
142012, and before January 1, 2015, except as provided under s. 238.17 (5) (cm), a
15claimant may claim as a credit against the tax imposed under s. 71.23, up to the
16amount of the tax, for the taxable year in which the investment is made, an amount
17equal to 10 percent of the claimant's qualified investment in a community
18development financial institution, if the investment is at least $10,000, but not more
19than $150,000, or 12 percent of the claimant's qualified investment in a community
20development financial institution, if the investment is more than $150,000, but not
21more than $500,000.
AB40-SA1,13,522 (c) Limitations. 1. Partnerships, limited liability companies, and tax-option
23corporations may not claim the credit under this subsection, but the eligibility for,
24and the amount of, the credit are based on their payment of amounts under par. (b).

1A partnership, limited liability company, or tax-option corporation shall compute
2the amount of credit that each of its partners, members, or shareholders may claim
3and shall provide that information to each of them. Partners, members of limited
4liability companies, and shareholders of tax-option corporations may claim the
5credit in proportion to their ownership interests.
AB40-SA1,13,146 2. A person who makes an investment in a community development financial
7institution in a taxable year, withdraws the investment in that taxable year, and
8immediately reinvests the proceeds into another community development financial
9institution may claim only one credit under this subsection for that taxable year,
10based on the lesser of all such investments in that taxable year. Investments in a
11community development financial institution made before the effective date of this
12subdivision .... [LRB inserts date], may not be withdrawn prior to the end of their
13contractual term and reinvested in a community development financial institution
14in order to claim a credit under this subsection.
AB40-SA1,13,2115 3. A claimant who withdraws a qualified investment from a community
16development financial institution prior to the date of withdrawal specified in the
17written notice provided to the claimant under s. 238.17 (5) (b) and who does not
18immediately reinvest the proceeds of the qualified investment as a qualified
19investment in another community development financial institution shall add to the
20claimant's liability for taxes imposed under s. 71.23 one of the following percentages
21of the amount of the credits received under this subsection:
AB40-SA1,13,2322 a. If the withdrawal occurs during the first year after the date on which the
23claimant made the qualified investment, 100 percent.
AB40-SA1,13,2524 b. If the withdrawal occurs during the 2nd year after the date on which the
25claimant made the qualified investment, 75 percent.
AB40-SA1,14,2
1c. If the withdrawal occurs during the 3rd year after the date on which the
2claimant made the qualified investment, 50 percent.
AB40-SA1,14,43 d. If the withdrawal occurs during the 4th year after the date on which the
4claimant made the qualified investment, 25 percent.
AB40-SA1,14,65 e. If the withdrawal occurs during the 5th year after the date on which the
6claimant made the qualified investment, 10 percent.
AB40-SA1,14,87 (d) Administration. Subsection (4) (e) to (h), as it applies to the credit under
8sub. (4), applies to the credit under this subsection.".
AB40-SA1,14,9 935. Page 798, line 24: after that line insert:
AB40-SA1,14,10 10" Section 1398Lb. 71.30 (3) (dr) of the statutes is created to read:
AB40-SA1,14,1211 71.30 (3) (dr) Steve Hilgenberg community development credit under s. 71.28
12(5p).".
AB40-SA1,14,13 1336. Page 806, line 20: after "(5k)," insert "(5p),".
AB40-SA1,14,14 1437. Page 816, line 12: after that line insert:
AB40-SA1,14,15 15" Section 1419db. 71.45 (2) (a) 10. of the statutes is amended to read:
AB40-SA1,14,2216 71.45 (2) (a) 10. By adding to federal taxable income the amount of credit
17computed under s. 71.47 (1dd) to (1dy), (3g), (3h), (3n), (3p), (3q), (3r), (3rm), (3rn),
18(3w), (5e), (5f), (5g), (5h), (5i), (5j), (5k), (5p), (5r), (5rm), (6n), (8r), and (9s) and not
19passed through by a partnership, limited liability company, or tax-option
20corporation that has added that amount to the partnership's, limited liability
21company's, or tax-option corporation's income under s. 71.21 (4) or 71.34 (1k) (g) and
22the amount of credit computed under s. 71.47 (1), (3), (3t), (4), (4m), and (5).".
AB40-SA1,14,23 2338. Page 832, line 8: after that line insert:
AB40-SA1,14,24 24" Section 1432eb. 71.47 (5p) of the statutes is created to read:
AB40-SA1,15,2
171.47 (5p) Steve Hilgenberg community development credit. (a) Definition.
2In this subsection, "claimant" means a person who files a claim under this subsection.
AB40-SA1,15,123 (b) Filing claims. Subject to the limitations provided under this subsection and
4the requirements under s. 238.17, for taxable years beginning after December 31,
52012, and before January 1, 2015, except as provided under s. 238.17 (5) (cm), a
6claimant may claim as a credit against the tax imposed under s. 71.43, up to the
7amount of the tax, for the taxable year in which the investment is made, an amount
8equal to 10 percent of the claimant's qualified investment in a community
9development financial institution, if the investment is at least $10,000, but not more
10than $150,000, or 12 percent of the claimant's qualified investment in a community
11development financial institution, if the investment is more than $150,000, but not
12more than $500,000.
AB40-SA1,15,2013 (c) Limitations. 1. Partnerships, limited liability companies, and tax-option
14corporations may not claim the credit under this subsection, but the eligibility for,
15and the amount of, the credit are based on their payment of amounts under par. (b).
16A partnership, limited liability company, or tax-option corporation shall compute
17the amount of credit that each of its partners, members, or shareholders may claim
18and shall provide that information to each of them. Partners, members of limited
19liability companies, and shareholders of tax-option corporations may claim the
20credit in proportion to their ownership interests.
AB40-SA1,16,421 2. A person who makes an investment in a community development financial
22institution in a taxable year, withdraws the investment in that taxable year, and
23immediately reinvests the proceeds into another community development financial
24institution may claim only one credit under this subsection for that taxable year,
25based on the lesser of all such investments in that taxable year. Investments in a

1community development financial institution made before the effective date of this
2subdivision .... [LRB inserts date], may not be withdrawn prior to the end of their
3contractual term and reinvested in a community development financial institution
4in order to claim a credit under this subsection.
AB40-SA1,16,115 3. A claimant who withdraws a qualified investment from a community
6development financial institution prior to the date of withdrawal specified in the
7written notice provided to the claimant under s. 238.17 (5) (b) and who does not
8immediately reinvest the proceeds of the qualified investment as a qualified
9investment in another community development financial institution shall add to the
10claimant's liability for taxes imposed under s. 71.43 one of the following percentages
11of the amount of the credits received under this subsection:
AB40-SA1,16,1312 a. If the withdrawal occurs during the first year after the date on which the
13claimant made the qualified investment, 100 percent.
AB40-SA1,16,1514 b. If the withdrawal occurs during the 2nd year after the date on which the
15claimant made the qualified investment, 75 percent.
AB40-SA1,16,1716 c. If the withdrawal occurs during the 3rd year after the date on which the
17claimant made the qualified investment, 50 percent.
AB40-SA1,16,1918 d. If the withdrawal occurs during the 4th year after the date on which the
19claimant made the qualified investment, 25 percent.
AB40-SA1,16,2120 e. If the withdrawal occurs during the 5th year after the date on which the
21claimant made the qualified investment, 10 percent.
AB40-SA1,16,2322 (d) Administration. Section 71.28 (4) (e) to (h), as it applies to the credit under
23s. 71.28 (4), applies to the credit under this subsection.".
AB40-SA1,16,24 2439. Page 834, line 17: after that line insert:
AB40-SA1,17,1
1" Section 1434Lb. 71.49 (1) (dr) of the statutes is created to read:
AB40-SA1,17,32 71.49 (1) (dr) Steve Hilgenberg community development credit under s. 71.47
3(5p).".
AB40-SA1,17,4 440. Page 850, line 7: after that line insert:
AB40-SA1,17,5 5" Section 1467hb. 76.634 of the statutes is created to read:
AB40-SA1,17,15 676.634 Steve Hilgenberg community development credit. (1) Filing
7claims.
Subject to the limitations provided under this subsection and the
8requirements under s. 238.17, for taxable years beginning after December 31, 2012,
9and before January 1, 2015, except as provided under s. 238.17 (5) (cm), an insurer
10may claim as a credit against the fees due under s. 76.60, 76.63, 76.65, 76.66, or 76.67
11for the taxable year in which the investment is made, an amount equal to 10 percent
12of the insurer's qualified investment in a community development financial
13institution, if the investment is at least $10,000, but not more than $150,000, or 12
14percent of the insurer's qualified investment in a community development financial
15institution, if the investment is more than $150,000, but not more than $500,000.
AB40-SA1,17,21 16(2) Carry-forward. If the credit under sub. (1) is not entirely offset against the
17fees under s. 76.60, 76.63, 76.65, 76.66, or 76.67 otherwise due, the unused balance
18may be carried forward and credited against those fees for the following 15 years to
19the extent that it is not offset by those fees otherwise due in all the years between
20the year in which the expense was made and the year in which the carry-forward
21credit is claimed.
AB40-SA1,17,24 22(3) Limitations. (a) No credit may be allowed under this section unless the
23insurer includes with the insurer's annual return under s. 76.64 a copy of the
24insurer's certification for tax benefits under s. 238.17 (5) (b).
AB40-SA1,18,9
1(b) An insurer who makes an investment in a community development
2financial institution in a taxable year, withdraws the investment in that taxable
3year, and immediately reinvests the proceeds into another community development
4financial institution may claim only one credit under this section for that taxable
5year, based on the lesser of all such investments in that taxable year. Investments
6in a community development financial institution made before the effective date of
7this paragraph .... [LRB inserts date], may not be withdrawn prior to the end of their
8contractual term and reinvested in a community development financial institution
9in order to claim a credit under this section.
AB40-SA1,18,17 10(4) Repayment. An insurer who claims a credit under this section and who
11withdraws a qualified investment from a community development financial
12institution prior to the date of withdrawal specified in the written notice provided to
13the insurer under s. 238.17 (5) (b) and does not immediately reinvest the proceeds
14of the qualified investment as a qualified investment in another community
15development financial institution shall add to the insurer's liability for fees imposed
16under s. 76.60, 76.63, 76.65, 76.66, or 76.67 one of the following percentages of the
17amount of the credits received under this subsection:
AB40-SA1,18,1918 (a) If the withdrawal occurs during the first year after the date on which the
19insurer made the qualified investment, 100 percent.
AB40-SA1,18,2120 (b) If the withdrawal occurs during the 2nd year after the date on which the
21insurer made the qualified investment, 75 percent.
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