TourAxiom/Wisconsin/Statutes/71.28/§ 3y/(a)Definitions.Official sourceciteIn this subsection: 1.(1)#“Claimant” means a person certified to receive tax benefits under s. 238.308.(2)#cite · us-wi/statute/71.28/3y/a/2“Eligible employee” has the meaning given in s. 238.308 (1) (a).Filing claims. →