Credit.
Except as provided in pars. (be) and (bg) and in s. 73.03 (35), and subject to s. 238.385 or s. 560.785, 2009 stats., [s. 560.785, 2009 stats., or s. 238.385, 2023 stats.,] for any taxable year for which the person is entitled under s. 238.395 (3) or s. 560.795 (3), 2009 stats., [s. 560.795 (3), 2009 stats., or s. 238.395 (3), 2023 stats.,] to claim tax benefits or certified under s. 238.365 (3), 238.397 (4), or 238.398 (3) or s. 560.765 (3), 2009 stats., s. 560.797 (4), 2009 stats., or s. 560.798 (3), 2009 stats., [s. 560.765 (3), 2009 stats., s. 560.797 (4), 2009 stats., s. 560.798 (3), 2009 stats., s. 238.365 (3), 2023 stats., s. 238.397 (4), 2023 stats., or s. 238.398 (3), 2023 stats.,] any person may claim as a credit against the taxes otherwise due under this chapter the following amounts: 1.