(a)#
The amount of the credits computed by a partnership under all of the following and passed through to partners shall be added to the partnership’s income: 1. Section 71.07 (2dm). 2. Section 71.07 (2dx). 3. Section 71.07 (2dy). 4. Section 71.07 (3g). 5. Section 71.07 (3h). 6. Section 71.07 (3n). 7. Section 71.07 (3q). 8. Section 71.07 (3s). 9. Section 71.07 (3t). 10. Section 71.07 (3w). 11. Section 71.07 (3wm). 12. Section 71.07 (3y). 13. Section 71.07 (4k). 14. Section 71.07 (4n). 15. Section 71.07 (5f). 16. Section 71.07 (5g). 17. Section 71.07 (5h). 18. Section 71.07 (5i). 19. Section 71.07 (5j). 20. Section 71.07 (5k). 21. Section 71.07 (5r). 22. Section 71.07 (5rm). 23. Section 71.07 (6n). 23e. Section 71.07 (8s). 23m. Section 71.07 (8t). 23s. Section 71.07 (8v). 24. Section 71.07 (10). 26. Section 71.07 (12).
(a)(1)#
(a)(2)#
(a)(3)#
(b)#
Amounts computed by a partnership under s. 71.07 (5n) in the previous taxable year and not included in federal ordinary business income shall be added to the partnership’s income.