LRB-1143/1
JK:nwn&jld:jf
2009 - 2010 LEGISLATURE
April 22, 2010 - Introduced by Representatives Kaufert, Turner, Montgomery,
Ziegelbauer, Berceau, Brooks, Townsend, Spanbauer
and Petrowski,
cosponsored by Senator Schultz. Referred to Committee on Veterans and
Military Affairs.
AB971,1,3 1An Act to amend 71.07 (2dx) (a) 5., 71.28 (1dx) (a) 5. and 71.47 (1dx) (a) 5. of the
2statutes; relating to: development zone tax credits for providing full-time jobs
3to veterans of the U.S. armed forces.
Analysis by the Legislative Reference Bureau
Under current law, a business may claim up to $8,000 in tax credits for each
member of a targeted group that the business employs in a full-time job if the job is
located in a development zone. Under current law, a member of a targeted group
includes an economically disadvantaged veteran. Under this bill, a member of a
targeted group also includes a person who has served under honorable conditions in
the U.S. armed forces or in forces incorporated as part of the U.S. armed forces for
at least one year or, if the active duty service was less than one year, who was
honorably discharged for a service-connected disability, for a disability subsequently
adjudicated to be a service-connected disability, for reasons of hardship, or due to a
reduction in the U.S. armed forces.
For further information see the state fiscal estimate, which will be printed as
an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB971, s. 1 4Section 1. 71.07 (2dx) (a) 5. of the statutes is amended to read:
AB971,2,18
171.07 (2dx) (a) 5. "Member of a targeted group" means a person who resides
2in an area designated by the federal government as an economic revitalization area,
3a person who is employed in an unsubsidized job but meets the eligibility
4requirements under s. 49.145 (2) and (3) for a Wisconsin Works employment position,
5a person who is employed in a trial job, as defined in s. 49.141 (1) (n), or in a real work,
6real pay project position under s. 49.147 (3m), a person who is eligible for child care
7assistance under s. 49.155, a person who is a vocational rehabilitation referral, an
8economically disadvantaged youth, an economically disadvantaged veteran, a
9person who has served under honorable conditions in the U.S. armed forces or in
10forces incorporated as part of the U.S. armed forces for at least one year or, if the
11active duty service was less than one year, who was honorably discharged for a
12service-connected disability, for a disability subsequently adjudicated to be a
13service-connected disability, for reasons of hardship, or due to a reduction in the U.S.
14armed forces,
a supplemental security income recipient, a general assistance
15recipient, an economically disadvantaged ex-convict, a qualified summer youth
16employee, as defined in 26 USC 51 (d) (7), a dislocated worker, as defined in 29 USC
172801
(9), or a food stamp recipient, if the person has been certified in the manner
18under sub. (2dj) (am) 3. by a designated local agency, as defined in sub. (2dj) (am) 2.
AB971, s. 2 19Section 2. 71.28 (1dx) (a) 5. of the statutes is amended to read:
AB971,3,1220 71.28 (1dx) (a) 5. "Member of a targeted group" means a person who resides
21in an area designated by the federal government as an economic revitalization area,
22a person who is employed in an unsubsidized job but meets the eligibility
23requirements under s. 49.145 (2) and (3) for a Wisconsin Works employment position,
24a person who is employed in a trial job, as defined in s. 49.141 (1) (n), or in a real work,
25real pay project position under s. 49.147 (3m), a person who is eligible for child care

1assistance under s. 49.155, a person who is a vocational rehabilitation referral, an
2economically disadvantaged youth, an economically disadvantaged veteran, a
3person who has served under honorable conditions in the U.S. armed forces or in
4forces incorporated as part of the U.S. armed forces for at least one year or, if the
5active duty service was less than one year, who was honorably discharged for a
6service-connected disability, for a disability subsequently adjudicated to be a
7service-connected disability, for reasons of hardship, or due to a reduction in the U.S.
8armed forces,
a supplemental security income recipient, a general assistance
9recipient, an economically disadvantaged ex-convict, a qualified summer youth
10employee, as defined in 26 USC 51 (d) (7), a dislocated worker, as defined in 29 USC
112801
(9), or a food stamp recipient, if the person has been certified in the manner
12under sub. (1dj) (am) 3. by a designated local agency, as defined in sub. (1dj) (am) 2.
AB971, s. 3 13Section 3. 71.47 (1dx) (a) 5. of the statutes is amended to read:
AB971,4,614 71.47 (1dx) (a) 5. "Member of a targeted group" means a person who resides
15in an area designated by the federal government as an economic revitalization area,
16a person who is employed in an unsubsidized job but meets the eligibility
17requirements under s. 49.145 (2) and (3) for a Wisconsin Works employment position,
18a person who is employed in a trial job, as defined in s. 49.141 (1) (n), or in a real work,
19real pay project position under s. 49.147 (3m), a person who is eligible for child care
20assistance under s. 49.155, a person who is a vocational rehabilitation referral, an
21economically disadvantaged youth, an economically disadvantaged veteran, a
22person who has served under honorable conditions in the U.S. armed forces or in
23forces incorporated as part of the U.S. armed forces for at least one year or, if the
24active duty service was less than one year, who was honorably discharged for a
25service-connected disability, for a disability subsequently adjudicated to be a

1service-connected disability, for reasons of hardship, or due to a reduction in the U.S.
2armed forces,
a supplemental security income recipient, a general assistance
3recipient, an economically disadvantaged ex-convict, a qualified summer youth
4employee, as defined in 26 USC 51 (d) (7), a dislocated worker, as defined in 29 USC
52801
(9), or a food stamp recipient, if the person has been certified in the manner
6under sub. (1dj) (am) 3. by a designated local agency, as defined in sub. (1dj) (am) 2.
AB971, s. 4 7Section 4. Initial applicability.
AB971,4,118 (1) This act first applies to taxable years beginning on January 1 of the year
9in which this subsection takes effect, except that if this subsection takes effect after
10July 31 this act first applies to taxable years beginning on January 1 of the year
11following the year in which this subsection takes effect.
AB971,4,1212 (End)
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