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WisconsinStatutes

Refundable tax credits

Wis. Stat. § 238.28 — under GENERAL PROVISIONS.

Wis. Stat. § 238.28

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. NOTE: This section is amended eff. 1-1-30 by 2025 Wis. Act 118 to read: 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. History: 2017 a. 59; 2025 a. 118.