Definitions.
In this subsection: 1.
(1)#
“Claimant” means a person certified to receive tax benefits under s. 238.16 (2) or s. 560.2055 (2), 2009 stats.
(2)#
“Eligible employee” means, for taxable years beginning before January 1, 2011, an eligible employee under s. 560.2055 (1) (b), 2009 stats., who satisfies the wage requirements under s. 560.2055 (3) (a) or (b), 2009 stats., or, for taxable years beginning after December 31, 2010, an eligible employee under s. 238.16 (1) (b) who satisfies the wage requirements under s. 238.16 (3) (a) or (b).