AB40,1426 12Section 1426. 71.47 (1dx) (b) 5. of the statutes is amended to read:
AB40,715,1913 71.47 (1dx) (b) 5. The amount determined by multiplying the amount
14determined under s. 238.385 (1) (c) or s. 560.785 (1) (c), 2009 stats., by the number
15of full-time jobs retained, as provided in the rules under s. 238.385 or s. 560.785,
162009 stats., excluding jobs for which a credit has been claimed under sub. (1dj), in
17a development zone and not filled by a member of a targeted group and by then
18subtracting the subsidies paid under s. 49.147 (3) (a) or the subsidies and
19reimbursements paid under s. 49.147 (3m) (c)
for those jobs.
AB40,1427 20Section 1427. 71.47 (3w) (b) 1. a. of the statutes is amended to read:
AB40,716,421 71.47 (3w) (b) 1. a. The number of full-time employees whose annual wages
22are greater than $20,000 the amount determined by multiplying 2,080 by 150
23percent of the federal minimum wage
in a tier I county or municipality or greater
24than $30,000 in a tier II county or municipality and who the claimant employed in
25the enterprise zone in the taxable year, minus the number of full-time employees

1whose annual wages were greater than $20,000 the amount determined by
2multiplying 2,080 by 150 percent of the federal minimum wage
in a tier I county or
3municipality or greater than $30,000 in a tier II county or municipality and who the
4claimant employed in the area that comprises the enterprise zone in the base year.
AB40,1428 5Section 1428. 71.47 (3w) (b) 1. b. of the statutes is amended to read:
AB40,716,146 71.47 (3w) (b) 1. b. The number of full-time employees whose annual wages
7are greater than $20,000 the amount determined by multiplying 2,080 by 150
8percent of the federal minimum wage
in a tier I county or municipality or greater
9than $30,000 in a tier II county or municipality and who the claimant employed in
10the state in the taxable year, minus the number of full-time employees whose annual
11wages were greater than $20,000 the amount determined by multiplying 2,080 by
12150 percent of the federal minimum wage
in a tier I county or municipality or greater
13than $30,000 in a tier II county or municipality and who the claimant employed in
14the state in the base year.
AB40,1429 15Section 1429. 71.47 (3w) (b) 2. of the statutes is amended to read:
AB40,716,2516 71.47 (3w) (b) 2. Determine the claimant's average zone payroll by dividing
17total wages for full-time employees whose annual wages are greater than $20,000
18the amount determined by multiplying 2,080 by 150 percent of the federal minimum
19wage
in a tier I county or municipality or greater than $30,000 in a tier II county or
20municipality and who the claimant employed in the enterprise zone in the taxable
21year by the number of full-time employees whose annual wages are greater than
22$20,000 the amount determined by multiplying 2,080 by 150 percent of the federal
23minimum wage
in a tier I county or municipality or greater than $30,000 in a tier II
24county or municipality and who the claimant employed in the enterprise zone in the
25taxable year.
AB40,1430
1Section 1430. 71.47 (3w) (b) 3. of the statutes is amended to read:
AB40,717,62 71.47 (3w) (b) 3. For employees in a tier I county or municipality, subtract
3$20,000 the amount determined by multiplying 2,080 by 150 percent of the federal
4minimum wage
from the amount determined under subd. 2. and for employees in a
5tier II county or municipality, subtract $30,000 from the amount determined under
6subd. 2.
AB40,1431 7Section 1431. 71.47 (3w) (bm) 2. of the statutes is amended to read:
AB40,717,218 71.47 (3w) (bm) 2. In addition to the credits under par. (b) and subds. 1., 3., and
94., and subject to the limitations provided in this subsection and s. 238.399 or s.
10560.799, 2009 stats., a claimant may claim as a credit against the tax imposed under
11s. 71.43 an amount equal to the percentage, as determined under s. 238.399 or s.
12560.799, 2009 stats., not to exceed 7 percent, of the claimant's zone payroll paid in
13the taxable year to all of the claimant's full-time employees whose annual wages are
14greater than $20,000 the amount determined by multiplying 2,080 by 150 percent
15of the federal minimum wage
in a tier I county or municipality, not including the
16wages paid to the employees determined under par. (b) 1., or greater than $30,000
17in a tier II county or municipality, not including the wages paid to the employees
18determined under par. (b) 1., and who the claimant employed in the enterprise zone
19in the taxable year, if the total number of such employees is equal to or greater than
20the total number of such employees in the base year. A claimant may claim a credit
21under this subdivision for no more than 5 consecutive taxable years.
AB40,1432 22Section 1432. 71.47 (5i) (b) of the statutes is amended to read:
AB40,718,423 71.47 (5i) (b) Filing claims. Subject to the limitations provided in this
24subsection, for taxable years beginning after December 31, 2011, and before January
251, 2014,
a claimant may claim as a credit against the taxes imposed under s. 71.43,

1up to the amount of those taxes, an amount equal to 50 percent of the amount the
2claimant paid in the taxable year for information technology hardware or software
3that is used to maintain medical records in electronic form, if the claimant is a health
4care provider, as defined in s. 146.81 (1) (a) to (p).
AB40,1433 5Section 1433. 71.47 (5r) (a) 2. of the statutes is amended to read:
AB40,718,76 71.47 (5r) (a) 2. "Course of instruction" has the meaning given in s. 38.50 440.55
7(1) (c).
AB40,1434 8Section 1434. 71.47 (5r) (a) 6. b. of the statutes is amended to read:
AB40,718,109 71.47 (5r) (a) 6. b. A school approved under s. 38.50 440.55, if the delivery of
10education occurs in this state.
AB40,1435 11Section 1435. 71.613 (3) (f) of the statutes is renumbered 71.613 (3) (f) (intro.)
12and amended to read:
AB40,718,1813 71.613 (3) (f) (intro.) The maximum amount of the credits that may be claimed
14under this section in any fiscal year is $27,007,200 is an amount specified under this
15paragraph
. If the total amount of eligible claims exceed this amount, the excess
16claims shall be paid in the next succeeding fiscal year to ensure that the limit
17specified in this paragraph is not exceeded. The maximum amount of the credits that
18may be claimed under this section in any fiscal year is one of the following:
AB40,1436 19Section 1436. 71.613 (3) (f) 1. of the statutes is created to read:
AB40,718,2020 71.613 (3) (f) 1. For a fiscal year before the 2013-14 fiscal year, $27,007,200.
AB40,1437 21Section 1437. 71.613 (3) (f) 2. of the statutes is created to read:
AB40,718,2322 71.613 (3) (f) 2. For the 2013-14 fiscal year, and for every succeeding fiscal year,
23$25,304,300.
AB40,1438 24Section 1438. 71.64 (9) (b) (intro.) of the statutes is amended to read:
AB40,719,4
171.64 (9) (b) (intro.) The department shall from time to time adjust the
2withholding tables to reflect any changes in income tax rates, any applicable surtax
3or any changes in dollar amounts in s. 71.06 (1), (1m), (1n), (1p) , (1q), and (2) resulting
4from statutory changes, except as follows:
AB40,1439 5Section 1439. 71.67 (5) (a) of the statutes is amended to read:
AB40,719,116 71.67 (5) (a) Wager winnings. A person holding a license to sponsor and
7manage races under s. 562.05 (1) (b) or (c) shall withhold from the amount of any
8payment of pari-mutuel winnings under s. 562.065 (3) (a) or (3m) (a) an amount
9determined by multiplying the amount of the payment by the highest rate applicable
10to individuals under s. 71.06 (1) (a) to (c), (1m), (1n) or , (1p), or (1q) if the amount of
11the payment is more than $1,000.
AB40,1440 12Section 1440. 71.67 (5m) of the statutes is amended to read:
AB40,719,1913 71.67 (5m) Withholding from payments to purchase assignment of lottery
14prize.
A person that purchases an assignment of a lottery prize shall withhold from
15the amount of any payment made to purchase the assignment the amount that is
16determined by multiplying the amount of the payment by the highest rate applicable
17to individuals under s. 71.06 (1) (a) to (c), (1m), (1n) or , (1p), or (1q). Subsection (5)
18(b), (c) and (d), as it applies to the amounts withheld under sub. (5) (a), applies to the
19amount withheld under this subsection.
AB40,1441 20Section 1441. 71.83 (1) (a) 11. of the statutes is created to read:
AB40,719,2421 71.83 (1) (a) 11. `Negligently filed claims.' A person who negligently files an
22incorrect claim for refund of tax, or credits, under this chapter is subject to a penalty
23of 25 percent of the difference between the amount claimed and the amount that
24should have been claimed.
AB40,1442 25Section 1442. 71.83 (1) (b) 7. of the statutes is created to read:
AB40,720,4
171.83 (1) (b) 7. `Fraudulently filed claims.' A person who fraudulently files an
2incorrect claim for refund of tax, or credits, under this chapter is subject to a penalty
3of 100 percent of the difference between the amount claimed and the amount that
4should have been claimed.
AB40,1443 5Section 1443. 71.83 (2) (b) 1. of the statutes is amended to read:
AB40,720,146 71.83 (2) (b) 1. `False income tax return; fraud.' Any person, other than a
7corporation or limited liability company, who renders a false or fraudulent income
8tax return with intent to defeat or evade any assessment required by this chapter,
9or to obtain a refund or credit with fraudulent intent,
is guilty of a Class H felony and
10may be assessed the cost of prosecution. In this subdivision, "return" includes a
11separate return filed by a spouse with respect to a taxable year for which a joint
12return is filed under s. 71.03 (2) (g) to (L) after the filing of that separate return, and
13a joint return filed by the spouses with respect to a taxable year for which a separate
14return is filed under s. 71.03 (2) (m) after the filing of that joint return.
AB40,1444 15Section 1444. 71.83 (5) of the statutes is created to read:
AB40,720,1716 71.83 (5) Ineligibility to claim certain credits. (a) Definitions. In this
17subsection:
AB40,720,1918 1. "Credit" means the earned income tax credit under s. 71.07 (9e) or the
19homestead credit under subch. VIII.
AB40,720,2220 2. "Fraudulent claim" means a claim for a credit, filed by an individual, that
21is false or excessive and filed with fraudulent intent, as determined by the
22department.
AB40,720,2523 3. "Reckless claim" means a claim for a credit, filed by an individual, that is
24improper, due to reckless or intentional disregard of the provisions in this chapter
25or of rules and regulations of the department, as determined by the department.
AB40,721,4
1(b) Disallowance period. 1. An individual who files a fraudulent claim may not
2file a claim for a credit for 10 successive taxable years, beginning with the taxable
3year that begins immediately after the taxable year for which the department
4determined that the individual filed a fraudulent claim.
AB40,721,85 2. An individual who files a reckless claim may not file a claim for a credit for
62 successive taxable years, beginning with the taxable year that begins immediately
7after the taxable year for which the department determined that the individual filed
8a reckless claim.
AB40,721,129 (c) Reinstatement. After the period described under par. (b) during which an
10individual may not file a claim for a credit, he or she may file a claim for a credit,
11subject to any requirements that the department may impose on the individual to
12demonstrate that he or she is eligible to claim the credit.
AB40,1445 13Section 1445. 71.91 (6) (a) 1. of the statutes is renumbered 71.91 (6) (a) 1g.
AB40,1446 14Section 1446. 71.91 (6) (a) 1d. of the statutes is created to read:
AB40,721,1715 71.91 (6) (a) 1d. "Continuous levy" means a levy that is in effect from the date
16on which it is served on a 3rd party until the liability out of which the levy arose is
17satisfied or until the levy is released, whichever occurs first.
AB40,1447 18Section 1447. 71.91 (6) (a) 2n. of the statutes is created to read:
AB40,721,2019 71.91 (6) (a) 2n. "Noncontinuous levy" means a levy that is in effect on the date
20on which it is served on a 3rd party.
AB40,1448 21Section 1448. 71.91 (6) (b) of the statutes is amended to read:
AB40,722,722 71.91 (6) (b) Powers of levy and distraint. If any person who is liable for any
23tax administered by the department neglects or refuses to pay that tax within 10
24days after that tax becomes delinquent, the department may collect that tax and the
25expenses of the levy by levy upon, and sale of, any property belonging to that person

1or any property on which there is a lien as provided by sub. (4) in respect to that
2delinquent tax. Whenever any property that has been levied upon under this section
3is not sufficient to satisfy the claim of the department, the department may levy upon
4any other property liable to levy of the person against whom that claim exists until
5the taxes and expenses of the levy are fully paid. A levy imposed under this
6paragraph may be continuous or noncontinuous, except that a levy
on commissions,
7wages, or salaries is continuous until the liability out of which it arose is satisfied.
AB40,1449 8Section 1449. 71.91 (6) (f) 1. of the statutes is amended to read:
AB40,722,199 71.91 (6) (f) 1. As soon as practicable after obtaining property, the department
10shall notify, in writing the manner prescribed by the department, the owner of any
11real or personal property, and, at the possessor's request, the possessor of any
12personal property, obtained by the department under this subsection. That notice
13may be left at the person's usual place of residence or business. If the owner cannot
14be located or has no dwelling or place of business in this state, or if the property is
15obtained as a result of a continuous levy on commissions, wages or salaries, the
16department may mail a notice to the owner's last-known address. That notice shall
17specify the sum demanded and shall contain, in the case of personal property, an
18account of the property obtained and, in the case of real property, a description with
19reasonable certainty of the property seized.
AB40,1450 20Section 1450. 71.91 (6) (f) 2. of the statutes is amended to read:
AB40,723,321 71.91 (6) (f) 2. As soon as practicable after obtaining property, the department
22shall notify the owner in the manner prescribed under subd. 1. and shall cause a
23notice of the sale to be published in a newspaper published or generally circulated
24within the county where the property was obtained. If there is no newspaper
25published or generally circulated in that county, the department shall post that

1notice at the city, town or village hall nearest the place where the property was
2obtained and in at least 2 other public places. That notice shall specify the property
3to be sold and the time, place, manner and conditions of the sale.
AB40,1451 4Section 1451. 71.93 (3) (a) of the statutes is renumbered 71.93 (3) (a) (intro.)
5and amended to read:
AB40,723,106 71.93 (3) (a) (intro.) The department of revenue shall setoff any debt or other
7amount owed to the department, regardless of the origin of the debt or of the amount,
8its nature or its date. If after the setoff there remains a refund in excess of $10, the
9department shall set off the remaining refund against certified debts of other state
10agencies.
entities in the following order:
AB40,723,18 11(am) If more than one certified debt exists for any debtor for the same type of
12debt specified under par. (a) 1. to 9.
, the refund shall be first set off against the
13earliest debt certified, except that no child support or spousal support obligation
14submitted by an agency of another state may be set off until all debts owed to and
15certified by state agencies of this state have been set off. When all debts have been
16satisfied, any remaining refund shall be refunded to the debtor by the department.
17Any legal action contesting a setoff under this paragraph shall be brought against
18the state agency entity that certified the debt under sub. (2).
AB40,1452 19Section 1452. 71.93 (3) (a) 1. to 9. of the statutes are created to read:
AB40,723,2120 71.93 (3) (a) 1. Wisconsin child support debt certified by the department of
21children and families under sub. (2).
AB40,723,2422 2. State agency debt collected pursuant to an agreement under sub. (8) and debt
23owed to the courts, the legislature, or an authority, as defined in s. 16.41 (4), collected
24pursuant to an agreement under sub. (8).
AB40,724,2
13. Debt owed to local units of government collected pursuant to an agreement
2under sub. (8).
AB40,724,43 4. Debt certified under sub. (2), other than child support debt certified by the
4department of children and families.
AB40,724,65 5. Child support or spousal support obligations submitted by an agency of
6another state.
AB40,724,77 6. Debt certified under s. 71.935 (2).
AB40,724,98 7. Federal tax obligations collected pursuant to an agreement under s. 73.03
9(52) (a).
AB40,724,1010 8. Tribal obligations collected pursuant to an agreement under s. 73.03 (52n).
AB40,724,1211 9. Tax obligations of other states collected pursuant to an agreement under s.
1273.03 (52m).
AB40,1453 13Section 1453. 71.93 (8) (b) 6. of the statutes is amended to read:
AB40,724,1914 71.93 (8) (b) 6. If the debtor owes debt to the department and to other entities,
15payments shall first apply to debts owed to the department, then to the state
16agencies, the courts, the legislature, and authorities, as defined in s. 16.41 (4), in the
17order in which the debts were referred to the department, and then to local units of
18government in the order in which the debts were referred to the department
other
19entities in the order determined under sub. (3) (a)
.
AB40,1454 20Section 1454. 73.03 (27) of the statutes is amended to read:
AB40,725,221 73.03 (27) To With regard to taxes and fees administered by the department,
22to
write off from the records of the department income, franchise, sales, use,
23withholding, motor fuel, gift, beverage and cigarette
tax, fee, and economic
24development surcharge liabilities, following a determination by the secretary of

1revenue that they are not collectible. Taxes written off under this subsection remain
2legal obligations.
AB40,1455 3Section 1455. 73.03 (52) (a) of the statutes is amended to read:
AB40,725,94 73.03 (52) (a) To enter into agreements with the Internal Revenue Service that
5provide for offsetting state tax refunds against federal tax obligations; and to charge
6a fee up to $25 per transaction for such offsets; and offsetting federal tax refunds
7against state tax obligations, and collecting the offset cost from the debtor, if the
8agreements provide that setoffs under ss. 71.93 and 71.935 occur before the setoffs
9under those agreements.
AB40,1456 10Section 1456. 73.03 (52m) of the statutes is amended to read:
AB40,725,1511 73.03 (52m) To enter into agreements with other states that provide for
12offsetting state tax refunds against tax and nontax obligations of other states and
13offsetting tax refunds of other states against state tax and nontax obligations, if the
14agreements provide that setoffs under ss. 71.93 and 71.935 occur before the setoffs
15under those agreements.
AB40,1457 16Section 1457. 73.03 (63) of the statutes is amended to read:
AB40,726,217 73.03 (63) Notwithstanding the amount limitations specified under s. 71.07
18(5d) (c) 1. and s. 238.15 (3) (d) or
s. 560.205 (3) (d), 2009 stats., or s. 238.15 (3) (d), in
19consultation with the department of commerce or the Wisconsin Economic
20Development Corporation, to carry forward to subsequent taxable years unclaimed
21credit amounts of the early stage seed investment credits under ss. 71.07 (5b), 71.28
22(5b), 71.47 (5b), and 76.638 and the angel investment credit under s. 71.07 (5d).
23Annually, no later than July 1, the department of commerce or the Wisconsin
24Economic Development Corporation shall submit to the department of revenue its

1recommendations for the carry forward of credit amounts as provided under this
2subsection.
AB40,1458 3Section 1458. 73.03 (66) of the statutes is repealed.
AB40,1459 4Section 1459. 73.03 (69) of the statutes is created to read:
AB40,726,85 73.03 (69) (a) To, effective on January 1, 2014, implement a program to register
6businesses for purposes of s. 71.05 (25) and (26). A business shall register
7electronically with the department each year for which the business desires
8registration.
AB40,726,119 (b) A business may register under this subsection if, in the business's taxable
10year ending immediately before the date of the businesses registration, all of the
11following apply:
AB40,726,1412 1. The business has at least 2 full-time employees and the amount of payroll
13compensation paid by the business in this state is equal to at least 50 percent of the
14amount of all payroll compensation paid by the business.
AB40,726,1715 2. The value of real and tangible personal property owned or rented and used
16by the business in this state is equal to at least 50 percent of the value of all real and
17tangible personal property owned or rented and used by the business.
AB40,726,1818 (c) The department may adopt rules for the administration of this subsection.
AB40,726,2119 (d) For each year beginning after December 31, 2013, the department shall
20compile a list of businesses registered under this subsection and shall make the list
21available to the public at the department's Internet site.
AB40,1460 22Section 1460. 73.03 (70) of the statutes is created to read:
AB40,727,623 73.03 (70) In conjunction with the department of workforce development, to
24submit to the joint committee on finance, no later than June 30 of each year, a report
25describing the impact of the tax credits under ss. 71.07 (6n), 71.28 (6n), and 71.47 (6n)

1on unemployed veterans in this state. The report shall also specify the number and
2type of businesses that have claimed the credits under ss. 71.07 (6n), 71.28 (6n), and
371.47 (6n). Within 14 working days after the submittal date of the report, the
4cochairpersons of the committee shall notify the department of workforce
5development and the department of revenue that the committee has scheduled a
6meeting for the purpose of reviewing the report.
AB40,1461 7Section 1461. 73.0301 (1) (d) 6. of the statutes is amended to read:
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