SB56,6,2318 3. For purposes of par. (b) 2., the amount of a claimant's increased expenditures
19related to expanding a workplace wellness program is the amount the claimant paid
20to provide the workplace wellness program in the taxable year for which the claimant
21claims a credit under par. (b) 2., less the amount that the claimant paid to provide
22the workplace wellness program in the taxable year immediately preceding the
23taxable year for which the claimant first claimed a credit under par. (b) 2.
SB56,7,624 4. Partnerships, limited liability companies, and tax-option corporations may
25not claim the credit under this subsection, but the eligibility for, and the amount of,

1the credit are based on their payment of amounts under par. (b). A partnership,
2limited liability company, or tax-option corporation shall compute the amount of
3credit that each of its partners, members, or shareholders may claim and shall
4provide that information to each of them. Partners, members of limited liability
5companies, and shareholders of tax-option corporations may claim the credit in
6proportion to their ownership interests.
SB56,7,87 (d) Administration. Subsection (4) (e) to (h), as it applies to the credit under
8sub. (4), applies to the credit under this subsection.
SB56, s. 7 9Section 7. 71.30 (3) (dn) of the statutes is created to read:
SB56,7,1010 71.30 (3) (dn) Workplace wellness program credit under s. 71.28 (5n).
SB56, s. 8 11Section 8. 71.34 (1k) (g) of the statutes is amended to read:
SB56,7,1512 71.34 (1k) (g) An addition shall be made for credits computed by a tax-option
13corporation under s. 71.28 (1dd), (1de), (1di), (1dj), (1dL), (1dm), (1ds), (1dx), (3), (3g),
14(3h), (3n), (3p), (3t), (3w), (5e), (5f), (5g), (5h), (5i), (5j), and (5k), and (5n) and passed
15through to shareholders.
SB56, s. 9 16Section 9. 71.45 (2) (a) 10. of the statutes is amended to read:
SB56,7,2317 71.45 (2) (a) 10. By adding to federal taxable income the amount of credit
18computed under s. 71.47 (1dd) to (1dx), (3h), (3n), (3p), (3w), (5e), (5f), (5g), (5h), (5i),
19(5j), and (5k), and (5n) and not passed through by a partnership, limited liability
20company, or tax-option corporation that has added that amount to the partnership's,
21limited liability company's, or tax-option corporation's income under s. 71.21 (4) or
2271.34 (1k) (g) and the amount of credit computed under s. 71.47 (1), (3), (3t), (4), and
23(5).
SB56, s. 10 24Section 10. 71.47 (5n) of the statutes is created to read:
SB56,8,2
171.47 (5n) Workplace wellness program credit. (a) Definitions. In this
2subsection:
SB56,8,33 1. "Claimant" means a person who files a claim under this subsection.
SB56,8,84 2. "Health risk assessment" means a computer-based health-promotion tool
5consisting of a questionnaire; a biometric heath screening to measure vital health
6statistics, including blood pressure, cholesterol, glucose, weight, and height; a
7formula for estimating health risks; an advice database; and a means to generate
8reports.
SB56,8,119 3. "Workplace wellness program" means a health or fitness program, as defined
10by rule under s. 560.208 (4), and includes health risk assessments and may include
11any of the following programs or services:
SB56,8,1212 a. Smoking cessation.
SB56,8,1313 b. Weight management.
SB56,8,1414 c. Stress management.
SB56,8,1515 d. Worker injury prevention programs.
SB56,8,1616 e. Health screenings.
SB56,8,1717 f. Nutrition education.
SB56,8,1818 g. Health or fitness incentive programs.
SB56,8,2119 (b) Filing claims. Subject to the limitations provided in this subsection and s.
20560.208, a claimant may claim as a credit against the taxes imposed under s. 71.43,
21up to the amount of those taxes, an amount that is equal to the following:
SB56,9,222 1. For a workplace wellness program that the claimant first provides after
23December 31, 2009, 30 percent of the amount that the claimant paid in the taxable
24year to provide the workplace wellness program to the claimant's employees who are

1employed in this state, not including any amount paid to acquire, construct,
2rehabilitate, remodel, or repair real property.
SB56,9,73 2. For a workplace wellness program that the claimant provided prior to
4January 1, 2010, to the claimant's employees who are employed in this state, 30
5percent of any increase in the claimant's expenditures related to expanding the
6workplace wellness program, not including any amount paid to acquire, construct,
7rehabilitate, remodel, or repair real property.
SB56,9,128 (c) Limitations. 1. The maximum amount of the credits that may be claimed
9under this subsection and ss. 71.07 (5n) and 71.28 (5n) in any taxable year is
10$2,500,000 for all claimants who employ 50 or fewer employees in the taxable year
11and $2,500,000 for all claimants who employ more than 50 employees in the taxable
12year.
SB56,9,1413 2. No claimant may claim the credit under this subsection for more than 3
14taxable years.
SB56,9,2015 3. For purposes of par. (b) 2., the amount of a claimant's increased expenditures
16related to expanding a workplace wellness program is the amount the claimant paid
17to provide the workplace wellness program in the taxable year for which the claimant
18claims a credit under par. (b) 2., less the amount that the claimant paid to provide
19the workplace wellness program in the taxable year immediately preceding the
20taxable year for which the claimant first claimed a credit under par. (b) 2.
SB56,9,2521 4. Partnerships, limited liability companies, and tax-option corporations may
22not claim the credit under this subsection, but the eligibility for, and the amount of,
23the credit are based on their payment of amounts under par. (b). A partnership,
24limited liability company, or tax-option corporation shall compute the amount of
25credit that each of its partners, members, or shareholders may claim and shall

1provide that information to each of them. Partners, members of limited liability
2companies, and shareholders of tax-option corporations may claim the credit in
3proportion to their ownership interests.
SB56,10,54 (d) Administration. Section 71.28 (4) (e) to (h), as it applies to the credit under
5s. 71.28 (4), applies to the credit under this subsection.
SB56, s. 11 6Section 11. 71.49 (1) (dn) of the statutes is created to read:
SB56,10,77 71.49 (1) (dn) Workplace wellness program credit under s. 71.47 (5n).
SB56, s. 12 8Section 12. 77.92 (4) of the statutes is amended to read:
SB56,10,249 77.92 (4) "Net business income," with respect to a partnership, means taxable
10income as calculated under section 703 of the Internal Revenue Code; plus the items
11of income and gain under section 702 of the Internal Revenue Code, including taxable
12state and municipal bond interest and excluding nontaxable interest income or
13dividend income from federal government obligations; minus the items of loss and
14deduction under section 702 of the Internal Revenue Code, except items that are not
15deductible under s. 71.21; plus guaranteed payments to partners under section 707
16(c) of the Internal Revenue Code; plus the credits claimed under s. 71.07 (2dd), (2de),
17(2di), (2dj), (2dL), (2dm), (2dr), (2ds), (2dx), (3g), (3h), (3s), (3n), (3p), (3t), (3w), (5e),
18(5f), (5g), (5h), (5i), (5j), and (5k), and (5n); and plus or minus, as appropriate,
19transitional adjustments, depreciation differences, and basis differences under s.
2071.05 (13), (15), (16), (17), and (19); but excluding income, gain, loss, and deductions
21from farming. "Net business income," with respect to a natural person, estate, or
22trust, means profit from a trade or business for federal income tax purposes and
23includes net income derived as an employee as defined in section 3121 (d) (3) of the
24Internal Revenue Code.
SB56, s. 13 25Section 13. 560.208 of the statutes is created to read:
SB56,11,3
1560.208 Workplace wellness programs. (1) The department shall
2implement a program to certify workplace wellness programs under ss. 71.07 (5n),
371.28 (5n), and 71.47 (5n).
SB56,11,10 4(2) If the department certifies a workplace wellness program under sub. (1),
5the department shall determine the amount of workplace wellness program credits
6to allocate to the business providing the workplace wellness program. The total
7amount of workplace wellness program credits allocated to businesses in any year
8may not exceed $5,000,000. In any year, the department may not allocate more than
9$2,500,000 in credits to businesses with more than 50 employees, and may not
10allocate more than $2,500,000 in credits to businesses with 50 or fewer employees.
SB56,11,13 11(3) The department shall inform the department of revenue of every business
12whose workplace wellness program is certified under sub. (1) and the amount of
13credits allocated to the business.
SB56,11,15 14(4) The department, in consultation with the department of revenue and the
15department of health services, shall promulgate rules to administer this section.
SB56, s. 14 16Section 14. Initial applicability.
SB56,11,1717 (1) This act first applies to taxable years beginning on January 1, 2010.
SB56,11,1818 (End)
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