Subject to the limitations provided in this subsection and in s. 73.03 (35), for any taxable year for which the claimant is certified, a claimant may claim as a credit against the taxes imposed under s. 71.43 an amount that is equal to 3 percent of the following: 1.
(1)#
The purchase price of depreciable, tangible personal property.
(2)#
The amount expended to acquire, construct, rehabilitate, remodel, or repair real property in a development zone.