Definitions.
In this subsection: 1.
(1)#
a. For taxable years beginning before January 1, 2024, “base year” means the taxable year beginning during the calendar year prior to the calendar year in which the enterprise zone in which the claimant is located takes effect. b. For taxable years beginning after December 31, 2023, “base year” means the 12-month period immediately preceding the date on which the claimant is certified under s. 238.399 (5).
(1)(a)#
For taxable years beginning before January 1, 2024, “base year” means the taxable year beginning during the calendar year prior to the calendar year in which the enterprise zone in which the claimant is located takes effect.
(1)(b)#
For taxable years beginning after December 31, 2023, “base year” means the 12-month period immediately preceding the date on which the claimant is certified under s. 238.399 (5).
(2)#
“Claimant” means a person who is certified to claim tax benefits under s. 238.399 (5) or s. 560.799 (5), 2009 stats., and who files a claim under this subsection.
(3)#
a. For taxable years beginning before January 1, 2024, “full-time employee” means a full-time employee, as defined in s. 238.399 (1) (am) or s. 560.799 (1) (am), 2009 stats. b. For taxable years beginning after December 31, 2023, “full-time employee” means a full-time employee, as defined in s. 238.399 (1) (ar).
(3)(a)#
For taxable years beginning before January 1, 2024, “full-time employee” means a full-time employee, as defined in s. 238.399 (1) (am) or s. 560.799 (1) (am), 2009 stats.
(3)(b)#
For taxable years beginning after December 31, 2023, “full-time employee” means a full-time employee, as defined in s. 238.399 (1) (ar).
(4)#
“Enterprise zone” means a zone designated under s. 238.399 or s. 560.799, 2009 stats.
(5)#
“State payroll” means the amount of payroll apportioned to this state, as determined under s. 71.25 (8) [s. 71.25 (8), 2023 stats.].
(5d)#
“Tier I county or municipality” means a tier I county or municipality, as determined under s. 238.399 or s. 560.799, 2009 stats.
(5e)#
“Tier II county or municipality” means a tier II county or municipality, as determined under s. 238.399 or s. 560.799, 2009 stats.
(5m)#
“Wages” means wages under section 3306 (b) of the Internal Revenue Code, determined without regard to any dollar limitations.
(6)#
“Zone payroll” means the amount of state payroll that is attributable to wages paid to full-time employees based in an enterprise zone. “Zone payroll” does not include the amount of wages paid to any full-time employees that exceeds $100,000.