LRB-1132/1
JK:jld:rs
2011 - 2012 LEGISLATURE
January 21, 2011 - Introduced by Senators Kapanke, Harsdorf, Hopper,
Wanggaard, Moulton
and Schultz, cosponsored by Representatives Ripp,
Nerison, Tranel, A. Ott, Petrowski, Kestell, Petersen, Radcliffe, Brooks,
Tauchen, Spanbauer, Wynn, LeMahieu, Steineke, Williams, Mursau,
Ballweg, Jacque, Marklein, Nygren
and Strachota. Referred to Committee
on Agriculture, Forestry, and Higher Education.
SB9,1,4 1An Act to amend 71.07 (3n) (a) 2. (intro.), 71.07 (3n) (a) 6. b., 71.07 (3n) (b) 1.,
271.28 (3n) (a) 2. (intro.), 71.28 (3n) (a) 6. b., 71.28 (3n) (b) 1., 71.47 (3n) (a) 2.
3(intro.), 71.47 (3n) (a) 6. b. and 71.47 (3n) (b) 1. of the statutes; relating to: the
4dairy and livestock farm investment credits.
Analysis by the Legislative Reference Bureau
Under current law, a taxpayer may claim an income and franchise tax credit for
amounts paid for dairy or livestock farm modernization and expansion for taxable
years beginning after December 31, 2003, and before January 1, 2012. Under this
bill, a taxpayer may claim the credit for taxable years beginning after December 31,
2003, and before January 1, 2017.
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:
SB9, s. 1 5Section 1. 71.07 (3n) (a) 2. (intro.) of the statutes is amended to read:
SB9,2,46 71.07 (3n) (a) 2. (intro.) "Dairy farm modernization or expansion" means the
7construction, the improvement, or the acquisition of buildings or facilities, or the

1acquisition of equipment, for dairy animal housing, confinement, animal feeding,
2milk production, or waste management, including the following, if used exclusively
3related to dairy animals and if acquired and placed in service in this state during
4taxable years that begin after December 31, 2003, and before January 1, 2012 2017:
SB9, s. 2 5Section 2. 71.07 (3n) (a) 6. b. of the statutes is amended to read:
SB9,2,96 71.07 (3n) (a) 6. b. For taxable years that begin after December 31, 2005, and
7before January 1, 2012 2017, "used exclusively," related to livestock, dairy animals,
8or both, means used to the exclusion of all other uses except for use not exceeding 5
9percent of total use.
SB9, s. 3 10Section 3. 71.07 (3n) (b) 1. of the statutes is amended to read:
SB9,2,1611 71.07 (3n) (b) 1. Subject to the limitations provided in this subsection, for
12taxable years that begin after December 31, 2003, and before January 1, 2012 2017,
13a claimant may claim as a credit against the tax imposed under ss. 71.02 and 71.08
14an amount equal to 10% of the amount the claimant paid in the taxable year for dairy
15farm modernization or expansion related to the operation of the claimant's dairy
16farm.
SB9, s. 4 17Section 4. 71.28 (3n) (a) 2. (intro.) of the statutes is amended to read:
SB9,2,2318 71.28 (3n) (a) 2. (intro.) "Dairy farm modernization or expansion" means the
19construction, the improvement, or the acquisition of buildings or facilities, or
20acquiring equipment, for dairy animal housing, confinement, animal feeding, milk
21production, or waste management, including the following, if used exclusively
22related to dairy animals and if acquired and placed in service in this state during
23taxable years that begin after December 31, 2003, and before January 1, 2012 2017:
SB9, s. 5 24Section 5. 71.28 (3n) (a) 6. b. of the statutes is amended to read:
SB9,3,4
171.28 (3n) (a) 6. b. For taxable years that begin after December 31, 2005, and
2before January 1, 2012 2017, "used exclusively," related to livestock, dairy animals,
3or both, means used to the exclusion of all other uses except for use not exceeding 5
4percent of total use.
SB9, s. 6 5Section 6. 71.28 (3n) (b) 1. of the statutes is amended to read:
SB9,3,106 71.28 (3n) (b) 1. Subject to the limitations provided in this subsection, for
7taxable years that begin after December 31, 2003, and before January 1, 2012 2017,
8a claimant may claim as a credit against the tax imposed under s. 71.23 an amount
9equal to 10% of the amount the claimant paid in the taxable year for dairy farm
10modernization or expansion related to the operation of the claimant's dairy farm.
SB9, s. 7 11Section 7. 71.47 (3n) (a) 2. (intro.) of the statutes is amended to read:
SB9,3,1712 71.47 (3n) (a) 2. (intro.) "Dairy farm modernization or expansion" means the
13construction, the improvement, or the acquisition of buildings or facilities, or the
14acquisition of equipment, for dairy animal housing, confinement, animal feeding,
15milk production, or waste management, including the following, if used exclusively
16related to dairy animals and if acquired and placed in service in this state during
17taxable years that begin after December 31, 2003, and before January 1, 2012 2017:
SB9, s. 8 18Section 8. 71.47 (3n) (a) 6. b. of the statutes is amended to read:
SB9,3,2219 71.47 (3n) (a) 6. b. For taxable years that begin after December 31, 2005, and
20before January 1, 2012 2017, "used exclusively," related to livestock, dairy animals,
21or both, means used to the exclusion of all other uses except for use not exceeding 5
22percent of total use.
SB9, s. 9 23Section 9. 71.47 (3n) (b) 1. of the statutes is amended to read:
SB9,4,324 71.47 (3n) (b) 1. Subject to the limitations provided in this subsection, for
25taxable years that begin after December 31, 2003, and before January 1, 2012 2017,

1a claimant may claim as a credit against the tax imposed under s. 71.43 an amount
2equal to 10% of the amount the claimant paid in the taxable year for dairy farm
3modernization or expansion related to the operation of the claimant's dairy farm.
SB9,4,44 (End)
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