Definitions.
In this subsection: 1.
(1)#
“Claimant” means a sole proprietor, a partner, a member of a limited liability company, or a shareholder of a tax-option corporation who files a claim under this subsection.
(2)#
“Course of instruction” has the meaning given in s. 440.52 (1) (c).
(3)#
“Family member” means a spouse or an individual related by blood, marriage, or adoption within the 3rd degree of kinship as computed under s. 990.001 (16).
(4)#
“Managing employee” means an individual who wholly or partially exercises operational or managerial control over, or who directly or indirectly conducts, the operation of the claimant’s business.
(5)#
“Paid or incurred” includes any amount paid by the claimant to reimburse an individual for the tuition that the individual paid or incurred.
(6)#
“Qualified postsecondary institution” means all of the following: a. A University of Wisconsin System institution, a technical college system institution, or a regionally accredited 4-year nonprofit college or university having its regional headquarters and principal place of business in this state. b. A school approved under s. 440.52, if the delivery of education occurs in this state.
(6)(a)#
A University of Wisconsin System institution, a technical college system institution, or a regionally accredited 4-year nonprofit college or university having its regional headquarters and principal place of business in this state.
(6)(b)#
A school approved under s. 440.52, if the delivery of education occurs in this state.