Date of enactment:
2023 Assembly Bill 480 Date of publication*:
2023 WISCONSIN ACT
AN ACT to renumber 71.613 (3) (d) 1.; and to create 71.613 (3) (am), 71.613 (3) (d) 1e. and 71.613 (3) (d) 1m. of
the statutes; relating to: eligibility for farmland preservation tax credits.
The people of the state of Wisconsin, represented in
senate and assembly, do enact as follows:
SECTION 1. 71.613 (3) (am) of the statutes is created
to read:
71.613 (3) (am) No credit may be allowed under this
section for any part of a claimant’s qualifying acres on
which a photovoltaic solar energy system, as defined in
s. 13.48 (2) (h) 1. d., that is not an accessory use, as
defined in s. 91.01 (1), is located during any part of the
taxable year.
SECTION 1e. 71.613 (3) (d) 1. of the statutes is renum-
bered 71.613 (3) (d) 1s.
SECTION 1m. 71.613 (3) (d) 1e. of the statutes is cre-
ated to read:
71.613 (3) (d) 1e. The number of the claimant’s quali-
fying acres.
SECTION 1s. 71.613 (3) (d) 1m. of the statutes is cre-
ated to read:
71.613 (3) (d) 1m. The number of qualifying acres on
which a photovoltaic solar energy system, as defined in
s. 13.48 (2) (h) 1. d., that is not an accessory use, as
defined in s. 91.01 (1), is located during any part of the
taxable year.
SECTION 2.0Initial applicability.
(1) This act first applies to taxable years beginning
after December 31, 2023.
* Section 991.11, WISCONSIN STATUTES: Effective date of acts. “Every act and every portion of an act enacted by the legislature over the governor’s
partial veto which does not expressly prescribe the time when it takes effect shall take effect on the day after its date of publication.”