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Computation order.

Notwithstanding any other provisions in this chapter, all persons other than corporations computing liability for the tax under s. 71.02 shall make computations in the following order:

(a) Tax under s. 71.06.

(cd)#

Postsecondary education credit under s. 71.07 (5r).

(ce)#

Water consumption credit under s. 71.07 (5rm).

(cm)#

The armed forces member tax credit under s. 71.07 (6m).

(cn)#

Biodiesel fuel production credit under s. 71.07 (3h).

(co)#

Long-term care insurance assessment credit under s. 71.07 (12), except as provided under par. (i).

(cp)#

Health Insurance Risk-Sharing Plan assessments credit under s. 71.07 (5g).

(cq)#

Veteran employment credit under s. 71.07 (6n).

(cs)#

Additional child and dependent care tax credit under s. 71.07 (9g).

(ct)#

Stillbirth tax credit under s. 71.07 (8n).

(ctm)#

Additional employer-provided child care credit under s. 71.07 (8s).

(cu)#

Rail infrastructure modernization credit under s. 71.07 (8t).

(cv)#

Rail infrastructure maintenance credit under s. 71.07 (8v).

(cw)#

Qualifying transportation services credit under s. 71.07 (11).

(d)#

School property tax credit under s. 71.07 (9).

(du)#

Working families tax credit under s. 71.07 (5m).

(e)#

Employee college savings account contribution credit under s. 71.07 (10).

(es)#

Community rehabilitation program credit under s. 71.07 (5k).

(eu)#

Research facilities credit under s. 71.07 (4n).

(fb)#

Low-income housing credit under s. 71.07 (8b).

(fm)#

Supplement to federal historic rehabilitation credit under s. 71.07 (9m).

(fn)#

Manufacturing and agriculture credit under s. 71.07 (5n).

(fp)#

State historic rehabilitation credit under s. 71.07 (9r).

(fr)#

Research credit under s. 71.07 (4k), except as provided under par. (i).

(fs)#

Film production company investment credit under s. 71.07 (5h).

(ft)#

Film production services credit under s. 71.07 (5f) (b) 1. and 3.

(g)#

Married persons credit under s. 71.07 (6).

(gb)#

The manufacturing sales tax credit under s. 71.07 (3s).

(gbb)#

Manufacturing investment credit under s. 71.07 (3t).

(gbm)#

Dairy investment credit under s. 71.07 (3n).

(gc)#

Ethanol and biodiesel fuel pump credit under s. 71.07 (5j).

(grb)#

Development zone capital investment credit under s. 71.07 (2dm).

(grd)#

Technology zones credit under s. 71.07 (3g).

(gu)#

Development zones credit under s. 71.07 (2dx).

(gv)#

Economic development tax credit under s. 71.07 (2dy).

(gwb)#

Early stage seed investment credit under s. 71.07 (5b).

(gx)#

Angel investment credit under s. 71.07 (5d).

(gxx)#

Electronic medical records credit under s. 71.07 (5i).

(h)#

Payments to other states under s. 71.07 (7).

The total of claim of right credit under s. 71.07 (1), farmland preservation credit under ss. 71.57 to 71.61, farmland preservation credit, 2010 and beyond under s. 71.613, homestead credit under subch. VIII, jobs tax credit under s. 71.07 (3q), business development credit under s. 71.07 (3y), research credit under s. 71.07 (4k) (e) 2. a., film production services credit under s. 71.07 (5f) (b) 2., veterans and surviving spouses property tax credit under s. 71.07 (6e), enterprise zone jobs credit under s. 71.07 (3w), electronics and information technology manufacturing zone credit under s. 71.07 (3wm), long-term care insurance assessment credit under s. 71.07 (12) (d) 2., earned income tax credit under s. 71.07 (9e), estimated tax payments under s. 71.09, taxes withheld under subch. X, taxes withheld under s. 71.775, and deposits made under s. 71.80 (15) (c).

(j)#

Any amount computed under s. 71.83 (1) (c).