Computations order.

Official source

Notwithstanding any other provisions in this chapter, corporations computing liability for the tax under s. 71.23 (1) or (2) shall make computations in the following order:

Computations order.

Official source

Notwithstanding any other provisions in this chapter, corporations computing liability for the tax under s. 71.23 (1) or (2) shall make computations in the following order:

(b)#

Manufacturing sales tax credit under s. 71.28 (3).

(bb)#

Manufacturing investment credit under s. 71.28 (3t).

(bm)#

Dairy investment credit under s. 71.28 (3n).

(bn)#

Community rehabilitation program credit under s. 71.28 (5k).

(c)#

Research credit under s. 71.28 (4), except as provided under par. (f).

(cd)#

Postsecondary education credit under s. 71.28 (5r).

(ce)#

Water consumption credit under s. 71.28 (5rm).

(cn)#

Biodiesel fuel production credit under s. 71.28 (3h).

(cs)#

Low-income housing credit under s. 71.28 (8b).

(ct)#

Additional employer-provided child care credit under s. 71.28 (8s).

(cu)#

Rail infrastructure modernization credit under s. 71.28 (8t).

(cv)#

Rail infrastructure maintenance credit under s. 71.28 (8v).

(d)#

Research facilities credit under s. 71.28 (5).

(dh)#

Long-term care insurance assessment credit under s. 71.28 (12), except as provided under par. (f).

(dm)#

Health Insurance Risk-Sharing Plan assessments credit under s. 71.28 (5g).

(dn)#

Manufacturing and agriculture credit under s. 71.28 (5n).

(dp)#

Veteran employment credit under s. 71.28 (6n).

(ds)#

Ethanol and biodiesel fuel pump credit under s. 71.28 (5j).

(e)#

Community development finance credit under s. 71.28 (1).

(ei)#

Development zone capital investment credit under s. 71.28 (1dm).

(el)#

Development zones credit under s. 71.28 (1dx).

(ema)#

Economic development tax credit under s. 71.28 (1dy).

(eon)#

Technology zones credit under s. 71.28 (3g).

(eop)#

Early stage seed investment credit under s. 71.28 (5b).

(ep)#

Supplement to federal historic rehabilitation credit under s. 71.28 (6).

(epa)#

Electronic medical records credit under s. 71.28 (5i).

(epr)#

Film production company investment credit under s. 71.28 (5h).

(eps)#

Film production services credit under s. 71.28 (5f) (b) 1. and 3.

(ey)#

Employee college savings account contribution credit under s. 71.28 (10).

The total of farmland preservation credit under subch. IX, enterprise zone jobs credit under s. 71.28 (3w), electronics and information technology manufacturing zone credit under s. 71.28 (3wm), long-term care insurance assessment credit under s. 71.28 (12) (d) 2., business development credit under s. 71.28 (3y), research credit under s. 71.28 (4) (k) 1., film production services credit under s. 71.28 (5f) (b) 2., estimated tax payments under s. 71.29, taxes withheld under subch. X, taxes withheld under s. 71.775, and deposits made under s. 71.80 (15) (c).

Computations order.

(a)#

Computations order.

(a)#

(b)#

(bb)#

(bm)#

(bn)#

(c)#

(cd)#

(ce)#

(cn)#

(cs)#

(ct)#

(cu)#

(cv)#

(d)#

(dh)#

(dm)#

(dn)#

(dp)#

(ds)#

(e)#

(ei)#

(el)#

(ema)#

(eon)#

(eop)#

(ep)#

(epa)#

(epr)#

(eps)#

(ey)#

(f)#