AB61,3,1616 c. Lead.
AB61,3,1717 d. Chromium VI.
AB61,3,1818 e. Polybrominated biphenyls.
AB61,3,1919 f. Polybrominated diphenyl ether.
AB61,3,2420 (c) Limitations. 1. The maximum amount of all credits that may be claimed
21under this subsection and ss. 71.28 (6n) and 71.47 (6n) is $2,000,000. No claimant
22may claim a credit under this subsection unless the claimant submits with the
23claimant's return a copy of the claimant's certification for credits under 2011
24Wisconsin Act .... (this act), section 13 .
AB61,4,8
12. Partnerships, limited liability companies, and tax-option corporations may
2not claim the credit under this subsection, but the eligibility for, and the amount of,
3the credit are based on their payment of amounts under par. (b). A partnership,
4limited liability company, or tax-option corporation shall compute the amount of
5credit that each of its partners, members, or shareholders may claim and shall
6provide that information to each of them. Partners, members of limited liability
7companies, and shareholders of tax-option corporations may claim the credit in
8proportion to their ownership interests.
AB61,4,109 (d) Administration. Section 71.28 (4) (e) to (h), as it applies to the credit under
10s. 71.28 (4), applies to the credit under this subsection.
AB61, s. 3 11Section 3. 71.10 (4) (cr) of the statutes is created to read:
AB61,4,1212 71.10 (4) (cr) Green data center credit under s. 71.07 (6n).
AB61, s. 4 13Section 4. 71.21 (4) of the statutes is amended to read:
AB61,4,1714 71.21 (4) Credits computed by a partnership under s. 71.07 (2dd), (2de), (2di),
15(2dj), (2dL), (2dm), (2ds), (2dx), (2dy), (3g), (3h), (3n), (3p), (3q), (3r), (3rm), (3rn), (3s),
16(3t), (3w), (5e), (5f), (5g), (5h), (5i), (5j), (5k), (5r), (5rm), (6n), and (8r) and passed
17through to partners shall be added to the partnership's income.
AB61, s. 5 18Section 5. 71.26 (2) (a) 4. of the statutes is amended to read:
AB61,4,2419 71.26 (2) (a) 4. Plus the amount of the credit computed under s. 71.28 (1dd),
20(1de), (1di), (1dj), (1dL), (1dm), (1ds), (1dx), (1dy), (3g), (3h), (3n), (3p), (3q), (3r),
21(3rm), (3rn), (3t), (3w), (5e), (5f), (5g), (5h), (5i), (5j), (5k), (5r), (5rm), (6n), and (8r)
22and not passed through by a partnership, limited liability company, or tax-option
23corporation that has added that amount to the partnership's, limited liability
24company's, or tax-option corporation's income under s. 71.21 (4) or 71.34 (1k) (g).
AB61, s. 6 25Section 6. 71.28 (6n) of the statutes is created to read:
AB61,5,1
171.28 (6n) Green data center credit. (a) Definitions. In this subsection:
AB61,5,22 1. "Claimant" means a person who files a claim under this subsection.
AB61,5,63 2. "Green data center" means a repository for the storage, management, and
4dissemination of data, if the mechanical, lighting, electrical, and computer systems
5of the real property in which the repository is located are designed for maximum
6energy efficiency and minimum environmental impact.
AB61,5,87 3. "Reduced amount" means an amount that is at least 25 percent less than the
8maximum amount allowed under federal law.
AB61,5,149 (b) Filing claims. Subject to the limitations provided in this subsection and
102011 Wisconsin Act .... (this act), section 13 , for taxable years beginning after June
1130, 2011, and before July 1, 2013, a claimant may claim as a credit against the taxes
12imposed under s. 71.23, up to the amount of the taxes, the amount that the claimant
13paid in the taxable year for the following items that are used to construct and operate
14a green data center:
AB61,5,1515 1. At least 2 of the following:
AB61,5,1616 a. Low-emission building materials, including carpets and paints.
AB61,5,1717 b. Sustainable landscaping.
AB61,5,1818 c. An electronic waste recycling program, as defined by the department.
AB61,5,1919 2. At least 2 of the following:
AB61,5,2020 a. Catalytic converters on back-up generators.
AB61,5,2121 b. Photovoltaics.
AB61,5,2222 c. Heat pumps.
AB61,5,2323 d. Evaporative cooling.
AB61,5,2524 3. Equipment or equipment components that have a reduced amount, or none,
25of at least 4 of the following:
AB61,6,1
1a. Mercury.
AB61,6,22 b. Cadmium.
AB61,6,33 c. Lead.
AB61,6,44 d. Chromium VI.
AB61,6,55 e. Polybrominated biphenyls.
AB61,6,66 f. Polybrominated diphenyl ether.
AB61,6,117 (c) Limitations. 1. The maximum amount of all credits that may be claimed
8under this subsection and ss. 71.07 (6n) and 71.47 (6n) is $2,000,000. No claimant
9may claim a credit under this subsection unless the claimant submits with the
10claimant's return a copy of the claimant's certification for credits under 2011
11Wisconsin Act .... (this act), section 13 .
AB61,6,1912 2. Partnerships, limited liability companies, and tax-option corporations may
13not claim the credit under this subsection, but the eligibility for, and the amount of,
14the credit are based on their payment of amounts under par. (b). A partnership,
15limited liability company, or tax-option corporation shall compute the amount of
16credit that each of its partners, members, or shareholders may claim and shall
17provide that information to each of them. Partners, members of limited liability
18companies, and shareholders of tax-option corporations may claim the credit in
19proportion to their ownership interests.
AB61,6,2120 (d) Administration. Subsection (4) (e) to (h), as it applies to the credit under
21sub. (4), applies to the credit under this subsection.
AB61, s. 7 22Section 7. 71.30 (3) (cr) of the statutes is created to read:
AB61,6,2323 71.30 (3) (cr) Green data center credit under s. 71.28 (6n).
AB61, s. 8 24Section 8. 71.34 (1k) (g) of the statutes is amended to read:
AB61,7,4
171.34 (1k) (g) An addition shall be made for credits computed by a tax-option
2corporation under s. 71.28 (1dd), (1de), (1di), (1dj), (1dL), (1dm), (1ds), (1dx), (1dy),
3(3), (3g), (3h), (3n), (3p), (3q), (3r), (3rm), (3rn), (3t), (3w), (5e), (5f), (5g), (5h), (5i), (5j),
4(5k), (5r), (5rm), (6n), and (8r) and passed through to shareholders.
AB61, s. 9 5Section 9. 71.45 (2) (a) 10. of the statutes is amended to read:
AB61,7,126 71.45 (2) (a) 10. By adding to federal taxable income the amount of credit
7computed under s. 71.47 (1dd) to (1dy), (3g), (3h), (3n), (3p), (3q), (3r), (3rm), (3rn),
8(3w), (5e), (5f), (5g), (5h), (5i), (5j), (5k), (5r), (5rm), (6n), and (8r) and not passed
9through by a partnership, limited liability company, or tax-option corporation that
10has added that amount to the partnership's, limited liability company's, or
11tax-option corporation's income under s. 71.21 (4) or 71.34 (1k) (g) and the amount
12of credit computed under s. 71.47 (1), (3), (3t), (4), (4m), and (5).
AB61, s. 10 13Section 10. 71.47 (6n) of the statutes is created to read:
AB61,7,1414 71.47 (6n) Green data center credit. (a) Definitions. In this subsection:
AB61,7,1515 1. "Claimant" means a person who files a claim under this subsection.
AB61,7,1916 2. "Green data center" means a repository for the storage, management, and
17dissemination of data, if the mechanical, lighting, electrical, and computer systems
18of the real property in which the repository is located are designed for maximum
19energy efficiency and minimum environmental impact.
AB61,7,2120 3. "Reduced amount" means an amount that is at least 25 percent less than the
21maximum amount allowed under federal law.
AB61,8,222 (b) Filing claims. Subject to the limitations provided in this subsection and
232011 Wisconsin Act .... (this act), section 13 , for taxable years beginning after June
2430, 2011, and before July 1, 2013, a claimant may claim as a credit against the taxes
25imposed under s. 71.43, up to the amount of the taxes, the amount that the claimant

1paid in the taxable year for the following items that are used to construct and operate
2a green data center:
AB61,8,33 1. At least 2 of the following:
AB61,8,44 a. Low-emission building materials, including carpets and paints.
AB61,8,55 b. Sustainable landscaping.
AB61,8,66 c. An electronic waste recycling program, as defined by the department.
AB61,8,77 2. At least 2 of the following:
AB61,8,88 a. Catalytic converters on back-up generators.
AB61,8,99 b. Photovoltaics.
AB61,8,1010 c. Heat pumps.
AB61,8,1111 d. Evaporative cooling.
AB61,8,1312 3. Equipment or equipment components that have a reduced amount, or none,
13of at least 4 of the following:
AB61,8,1414 a. Mercury.
AB61,8,1515 b. Cadmium.
AB61,8,1616 c. Lead.
AB61,8,1717 d. Chromium VI.
AB61,8,1818 e. Polybrominated biphenyls.
AB61,8,1919 f. Polybrominated diphenyl ether.
AB61,8,2420 (c) Limitations. 1. The maximum amount of all credits that may be claimed
21under this subsection and ss. 71.07 (6n) and 71.28 (6n) is $2,000,000. No claimant
22may claim a credit under this subsection unless the claimant submits with the
23claimant's return a copy of the claimant's certification for credits under 2011
24Wisconsin Act .... (this act), section 13 .
AB61,9,8
12. Partnerships, limited liability companies, and tax-option corporations may
2not claim the credit under this subsection, but the eligibility for, and the amount of,
3the credit are based on their payment of amounts under par. (b). A partnership,
4limited liability company, or tax-option corporation shall compute the amount of
5credit that each of its partners, members, or shareholders may claim and shall
6provide that information to each of them. Partners, members of limited liability
7companies, and shareholders of tax-option corporations may claim the credit in
8proportion to their ownership interests.
AB61,9,109 (d) Administration. Section 71.28 (4) (e) to (h), as it applies to the credit under
10s. 71.28 (4), applies to the credit under this subsection.
AB61, s. 11 11Section 11. 71.49 (1) (cr) of the statutes is created to read:
AB61,9,1212 71.49 (1) (cr) Green data center credit under s. 71.47 (6n).
AB61, s. 12 13Section 12. 77.92 (4) of the statutes is amended to read:
AB61,9,2514 77.92 (4) "Net business income," with respect to a partnership, means taxable
15income as calculated under section 703 of the Internal Revenue Code; plus the items
16of income and gain under section 702 of the Internal Revenue Code, including taxable
17state and municipal bond interest and excluding nontaxable interest income or
18dividend income from federal government obligations; minus the items of loss and
19deduction under section 702 of the Internal Revenue Code, except items that are not
20deductible under s. 71.21; plus guaranteed payments to partners under section 707
21(c) of the Internal Revenue Code; plus the credits claimed under s. 71.07 (2dd), (2de),
22(2di), (2dj), (2dL), (2dm), (2dr), (2ds), (2dx), (2dy), (3g), (3h), (3n), (3p), (3q), (3r),
23(3rm), (3rn), (3s), (3t), (3w), (5e), (5f), (5g), (5h), (5i), (5j), (5k), (5r), (5rm), (6n), and
24(8r); and plus or minus, as appropriate, transitional adjustments, depreciation
25differences, and basis differences under s. 71.05 (13), (15), (16), (17), and (19); but

1excluding income, gain, loss, and deductions from farming. "Net business income,"
2with respect to a natural person, estate, or trust, means profit from a trade or
3business for federal income tax purposes and includes net income derived as an
4employee as defined in section 3121 (d) (3) of the Internal Revenue Code.
AB61, s. 13 5Section 13 . Nonstatutory provisions.
AB61,10,66 (1) Green Data center credit program.
AB61,10,107 (a) Not later than 30 days after the effective date of this subsection, the
8department of commerce shall implement a program for certifying businesses as
9eligible for tax credits under sections 71.07 (6n), 71.28 (6n), and 71.47 (6n) of the
10statutes.
AB61,10,1411 (b) If the department of commerce certifies a business as eligible under
12paragraph (a), the department shall determine the maximum amount of tax credits
13the business may claim. The total amount of tax credits allocated to all eligible
14businesses may not exceed $2,000,000.
AB61,10,2515 (c) Notwithstanding section 227.24 of the statutes, the department of
16commerce may promulgate emergency rules necessary to administer this subsection.
17Notwithstanding section 227.24 (1) (c) and (2) of the statutes, emergency rules
18promulgated under this subsection remain in effect until the effective date of
19permanent rules promulgated under this subsection, or the first day of the 13th
20month after the effective date of this subsection, whichever is sooner.
21Notwithstanding section 227.24 (1) (a) and (3) of the statutes, the department of
22commerce is not required to provide evidence that promulgating a rule under this
23subsection as an emergency rule is necessary for the preservation of the public peace,
24health, safety, or welfare and is not required to provide a finding of emergency for a
25rule promulgated under this subsection.
AB61,11,1
1(d) This subsection does not apply after June 30, 2012.
AB61,11,22 (End)
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