Subject to the limitations under this subsection and s. 73.03 (35m) and s. 238.23, 2023 stats., and s. 560.96, 2009 stats., a business that is certified under s. 238.23 (3), 2023 stats., or s. 560.96 (3), 2009 stats., may claim as a credit against the taxes imposed under s. 71.43 an amount equal to the sum of the following, as established under s. 238.23 (3) (c), 2023 stats., or s. 560.96 (3) (c), 2009 stats.: 1.
(1)#
The amount of real and personal property taxes imposed under s. 70.01 that the business paid in the taxable year.
(2)#
Ten percent of the following amounts of capital investments that are made by the business in the technology zone in the year to which the claim relates: a. The purchase price of depreciable, tangible personal property. b. The amount expended to acquire, construct, rehabilitate, remodel, or repair real property in a technology zone.
(2)(a)#
The purchase price of depreciable, tangible personal property.
(2)(b)#
The amount expended to acquire, construct, rehabilitate, remodel, or repair real property in a technology zone.
(3)#
Fifteen percent of the amount that is spent for the first 12 months of wages for each job that is created in a technology zone after certification.