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Business Tax Incentives for 2016 - Wisconsin …

State of Wisconsin Department of Revenue Business Tax Incentives for 2016 publication 123 (2/ 17) Printed on Recycled Paper 2 Table of Contents Page Page I. INTRODUCTION .. 4 II. DEFINITIONS .. 4 III. Business DEVELOPMENT CREDIT. 5 A. What is the purpose of the credit? .. 5 B. Who may qualify for the credit and on what form is it claimed? .. 5 C. Is the credit transferable? .. 6 D. When must the credit be claimed? .. 6 E. Is the credit refundable or nonrefundable? .. 6 F. Is the credit includable in taxable income? .. 6 G. Where can I obtain more information? . 6 I V. COMMUNITY REHABILITATION PROGRAM CREDIT .. 6 A. What is the purpose of the credit? .. 6 B. Who may qualify for the credit and on what form is it claimed? .. 6 C. Is the credit transferable? .. 7 D. When must the credit be claimed?

State of Wisconsin . Department of Revenue. Business Tax . Incentives . for 2016. Publication 123 ( 2/17) Printed on. Recycled Paper

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