Filing claims.
Subject to the limitations provided in this subsection, for taxable years beginning after December 31, 2009, and before January 1, 2014, a claimant may claim as a credit against the tax imposed under s. 71.02, up to the amount of the tax, the amount determined as follows, except that the maximum amount that a claimant may claim in a taxable year under this subsection is $300,000: 1.
(1)#
Subtract the claimant’s 2009 water usage costs from the claimant’s water usage costs for the taxable year.
(2)#
If the amount determined under subd. 1. is a positive number, multiply that amount by 0.50.