238.28 Refundable tax credits.
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/wi/chapter-238/238-28A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
238.28 Refundable tax credits. It is the intent of the legislature that all credits awarded under ss. 238.16 , 238.308 , 238.396 , and 238.399 become a permanent part of the working capital structure of businesses claiming the credits.
238.28 Text NOTE: This section is amended eff. 1-1-30 by 2025 Wis. Act 118 to read:
238.28 Note 238.28 Refundable tax credits. It is the intent of the legislature that all credits awarded under ss. 238.308, 238.396, and 238.399 become a permanent part of the working capital structure of businesses claiming the credits.