Limitations and conditions.
1.
(1)#
No credit may be allowed under this subsection unless it is claimed within the time period under s. 71.75 (2).
(2)#
Part-year residents and nonresidents of this state are not eligible for the credit under this subsection.
(3)#
If both spouses of a married couple meet the definition of claimant under par. (a) 1., each spouse may claim the credit under this subsection.
(4)#
No credit may be claimed under this subsection by an individual who claims the subtraction under s. 71.05 (6) (b) 34.
(5)#
No new claims may be filed under this subsection for taxable years that begin after December 31, 2020.