Definitions.
In this subsection: 1.
(1)#
“Claimant” means an individual who is eligible to claim the credit under this subsection.
(2)#
“Department” means the department of revenue.
(3)#
“Household” means a claimant and an individual related to the claimant as husband or wife.
(4)#
“Net tax liability” means a claimant’s income tax liability after he or she completes the computations listed in s. 71.10 (4) (a) to (d).