Wisconsin 2025-2026 Regular Session

Wisconsin Senate Bill SB204 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	2025 - 2026 LEGISLATURE
2	2	LRB-2552/1
3	3	KP:cdc
4	4	2025 SENATE BILL 204
5	5	April 16, 2025 - Introduced by Senators TESTIN and FEYEN, cosponsored by
6	6	Representatives MOSES, ZIMMERMAN, BEHNKE, CALLAHAN, GOODWIN,
7	7	GUNDRUM and SWEARINGEN. Referred to Committee on Agriculture and
8	8	Revenue.
9	9	AN ACT to amend 71.05 (6) (a) 15., 71.10 (4) (i), 71.21 (4) (a), 71.21 (6) (d) 3.,
10	10	71.26 (2) (a) 4., 71.30 (3) (f), 71.34 (1k) (g), 71.365 (4m) (d) 2., 71.45 (2) (a) 10.
11	11	and 71.49 (1) (f); to create 20.835 (2) (de), 71.07 (12), 71.28 (12), 71.47 (12) and
12	12	73.03 (78) of the statutes; relating to: creating a video game production tax
13	13	credit and making an appropriation.
14	14	Analysis by the Legislative Reference Bureau
15	15	This bill creates a refundable video game production income and franchise tax
16	16	credit. The credit is equal to the sum of the following: 1) 30 percent of the eligible
17	17	wages paid by the claimant directly relating to developing, producing, or creating a
18	18	video game product; and 2) 30 percent of the claimant[s eligible expenditures
19	19	directly relating to developing, producing, or creating a video game product. Under
20	20	the bill, Xvideo game productY means, subject to certain exceptions, an electronic
21	21	game developed for commercial distribution and entertainment that involves
22	22	interaction with a used interface to generate visual feedback on a video device.
23	23	XVideo game productY does not include social media, gambling products, or products
24	24	with obscene content. The bill also defines Xeligible expendituresY as expenditures
25	25	directly relating to developing, producing, or creating a video game product but
26	26	excludes various specified expenditures, such as payments for royalties, capital
27	27	expenditures, management and administrative expenses, marketing expenses, and
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33	33	SENATE BILL 204
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35	35	KP:cdc
36	36	SECTION 1
37	37	interest. To claim the credit for a tax year, a person must file an application with
38	38	the Department of Revenue and receive a certificate of eligibility for the credit. To
39	39	receive a certificate, an applicant must submit an audit of its eligible expenditures
40	40	to DOR. The credit under the bill is refundable, which means that if the credit
41	41	exceeds the claimant[s tax liability, the claimant will receive the difference as a
42	42	refund check.
43	43	For further information see the state fiscal estimate, which will be printed as
44	44	an appendix to this bill.
45	45	The people of the state of Wisconsin, represented in senate and assembly, do
46	46	enact as follows:
47	47	SECTION 1. 20.835 (2) (de) of the statutes is created to read:
48	48	20.835 (2) (de) Video game production credit. A sum sufficient to make the
49	49	payments under ss. 71.07 (12), 71.28 (12), and 71.47 (12).
50	50	SECTION 2. 71.05 (6) (a) 15. of the statutes is amended to read:
51	51	71.05 (6) (a) 15. The amount of the credits computed under s. 71.07 (2dm),
52	52	(2dx), (2dy), (3g), (3h), (3n), (3q), (3s), (3t), (3w), (3wm), (3y), (4k), (4n), (5i), (5j), (5k),
53	53	(5r), (5rm), (6n), and (10), and (12) and not passed through by a partnership, limited
54	54	liability company, or tax-option corporation that has added that amount to the
55	55	partnership[s, company[s, or tax-option corporation[s income under s. 71.21 (4) or
56	56	71.34 (1k) (g).
57	57	SECTION 3. 71.07 (12) of the statutes is created to read:
58	58	71.07 (12) VIDEO GAME PRODUCTION CREDIT. (a) Definitions. In this
59	59	subsection:
60	60	1. XClaimantY means a person certified under s. 73.03 (78).
61	61	2. XEligible expendituresY means amounts paid by the claimant directly
62	62	relating to qualifying activities in this state, excluding any of the following:
63	63	a. Wages.
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84	84	SECTION 3
85	85	b. Expenditures used to claim another credit under this chapter.
86	86	c. Amounts paid to a person certified to receive a credit under this subsection
87	87	or s. 71.28 (12) or 71.47 (12).
88	88	d. Amounts paid to persons as a result of their participation in profits from
89	89	video game production, such as commissions, royalties, or profit-sharing
90	90	agreements.
91	91	e. Amounts paid for capital expenditures, such as buildings and equipment.
92	92	f. Amounts paid to purchase a copyright, trademark, or tradename.
93	93	g. Amounts paid for management or other administrative activities.
94	94	h. Amounts paid for marketing, promotion, or distribution.
95	95	i. Amounts paid for food or entertainment.
96	96	j. Interest paid on loans or other credit arrangements.
97	97	3. XEligible wagesY means wages paid by the claimant directly relating to
98	98	qualifying activities in this state.
99	99	4. XQualifying activitiesY means developing, producing, or creating a video
100	100	game product or platform.
101	101	5. XVideo game product or platformY means an electronic game developed for
102	102	commercial distribution and entertainment that involves interaction with a user
103	103	interface to generate visual feedback on a video device. XVideo game product or
104	104	platformY does not include any of the following:
105	105	a. A product or platform that contains content in violation of s. 944.21.
106	106	b. A product or platform designed for political, religious, or educational
107	107	purposes.
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135	135	c. A product or platform regulated under chs. 562 to 569.
136	136	d. A product or platform designed to provide information about one or more
137	137	individuals or businesses, such as marketing and promotional websites or
138	138	microsites.
139	139	e. A product or platform designed for social media or interpersonal
140	140	communications, such as podcasting, interactive advertising, journalism, video
141	141	conferencing, wireless telecommunications, text-based channels, chat rooms, or
142	142	broadcast or streamed viewing enhancements.
143	143	f. A product or platform designed to stream linear media such as audio, video,
144	144	or pictures.
145	145	g. Small-scale electronic games embedded and used exclusively in advertising.
146	146	6. XWagesY means wages, as defined in s. 71.63 (6), that are subject to
147	147	withholding under subch. X and for which a statement under s. 71.65 (1) is
148	148	furnished.
149	149	(b) Filing claims. Subject to the limitations provided in this subsection, for
150	150	taxable years beginning after December 31, 2024, a claimant may claim as a credit
151	151	against the tax imposed under s. 71.02 any of the following amounts:
152	152	1. An amount equal to 30 percent of the eligible wages paid by the person in
153	153	the taxable year.
154	154	2. An amount equal to 30 percent of the eligible expenditures incurred by the
155	155	claimant in the taxable year.
156	156	(c) Limitations. 1. No credit may be allowed under this subsection unless the
157	157	claimant files an application with the department, at the time and in the manner
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184	184	SECTION 3
185	185	prescribed by the department, and the department approves the application. The
186	186	claimant shall submit a copy of the approved application with the claimant[s
187	187	return.
188	188	2. No credit may be allowed under this subsection unless the claimant retains
189	189	at the claimant[s sole expense a certified public accountant licensed under ch. 442
190	190	to review and certify to the department the total eligible expenditures incurred and
191	191	total eligible wages paid in the taxable and to conduct the audit required under s.
192	192	73.03 (78) (c). No audit of a claimant required under s. 73.03 (78) (c) may be
193	193	performed by a certified public accountant that is part of an accounting entity that
194	194	is not determined by the department to be independent of the claimant, consistent
195	195	with s. 442.10 and as provided in the code of professional conduct of the American
196	196	Institute of Certified Public Accountants, or its successor organization, or as
197	197	otherwise determined by the department. The certified public accountant shall do
198	198	all of the following:
199	199	a. Conduct the audit required under s. 73.03 (78) (c) according to any rules
200	200	promulgated by the department.
201	201	b. Verify each reported expenditure that is included in the audit and identify
202	202	and exclude each expenditure that does not satisfy this subsection.
203	203	3. Eligible expenditures incurred and eligible wages paid by a tax-option
204	204	corporation, partnership, or limited liability company that is treated as a
205	205	partnership may be claimed as a credit under this subsection by that corporation[s
206	206	shareholders, that partnership[s partners, or that limited liability company[s
207	207	members who are residents of this state and who otherwise qualify under this
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234	234	SECTION 3
235	235	subsection, unless the tax-option corporation, partnership, or limited liability
236	236	company has made an election under s. 71.21 (6) (a) or 71.365 (4m) (a).
237	237	4. If a tax-option corporation, partnership, or limited liability company makes
238	238	an election under s. 71.21 (6) (a) or 71.365 (4m) (a), that tax-option corporation,
239	239	partnership, or limited liability company may claim the credit under this
240	240	subsection.
241	241	(d) Administration. 1. Section 71.28 (4) (e), (g), and (h), as it applies to the
242	242	credit under s. 71.28 (4), applies to the credits under this subsection.
243	243	2. If the allowable amount of the claim under par. (b) exceeds the tax
244	244	otherwise due under this chapter or no tax is due under this chapter, the amount of
245	245	the claim not used to offset the tax due shall be certified by the department of
246	246	revenue to the department of administration for payment by check, share draft, or
247	247	other draft drawn from the appropriation account under s. 20.835 (2) (de).
248	248	Notwithstanding s. 71.82 (1) (b), no interest shall be added to amounts certified
249	249	under this subdivision.
250	250	SECTION 4. 71.10 (4) (i) of the statutes is amended to read:
251	251	71.10 (4) (i) The total of claim of right credit under s. 71.07 (1), farmland
252	252	preservation credit under ss. 71.57 to 71.61, farmland preservation credit, 2010 and
253	253	beyond under s. 71.613, homestead credit under subch. VIII, jobs tax credit under s.
254	254	71.07 (3q), business development credit under s. 71.07 (3y), research credit under s.
255	255	71.07 (4k) (e) 2. a., veterans and surviving spouses property tax credit under s.
256	256	71.07 (6e), enterprise zone jobs credit under s. 71.07 (3w), electronics and
257	257	information technology manufacturing zone credit under s. 71.07 (3wm), earned
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284	284	SECTION 4
285	285	income tax credit under s. 71.07 (9e), video game production credit under s. 71.07
286	286	(12), estimated tax payments under s. 71.09, and taxes withheld under subch. X.
287	287	SECTION 5. 71.21 (4) (a) of the statutes is amended to read:
288	288	71.21 (4) (a) The amount of the credits computed by a partnership under s.
289	289	71.07 (2dm), (2dx), (2dy), (3g), (3h), (3n), (3q), (3s), (3t), (3w), (3wm), (3y), (4k), (4n),
290	290	(5g), (5i), (5j), (5k), (5r), (5rm), (6n), and (10), and (12) and passed through to
291	291	partners shall be added to the partnership[s income.
292	292	SECTION 6. 71.21 (6) (d) 3. of the statutes is amended to read:
293	293	71.21 (6) (d) 3. Except as provided in s. 71.07 (7) (b) 3. and (12) (c) 4., the tax
294	294	credits under this chapter may not be claimed by the partnership.
295	295	SECTION 7. 71.26 (2) (a) 4. of the statutes is amended to read:
296	296	71.26 (2) (a) 4. Plus the amount of the credit computed under s. 71.28 (1dm),
297	297	(1dx), (1dy), (3g), (3h), (3n), (3q), (3t), (3w), (3wm), (3y), (5g), (5i), (5j), (5k), (5r),
298	298	(5rm), (6n), and (10), and (12) and not passed through by a partnership, limited
299	299	liability company, or tax-option corporation that has added that amount to the
300	300	partnership[s, limited liability company[s, or tax-option corporation[s income under
301	301	s. 71.21 (4) or 71.34 (1k) (g).
302	302	SECTION 8. 71.28 (12) of the statutes is created to read:
303	303	71.28 (12) VIDEO GAME PRODUCTION CREDIT. (a) Definitions. In this
304	304	subsection:
305	305	1. XClaimantY means a person certified under s. 73.03 (78).
306	306	2. XEligible expendituresY means amounts paid by the claimant directly
307	307	relating to qualifying activities in this state, excluding any of the following:
308	308	a. Wages.
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336	336	SECTION 8
337	337	b. Expenditures used to claim another credit under this chapter.
338	338	c. Amounts paid to a person certified to receive a credit under this subsection
339	339	or s. 71.07 (12) or 71.47 (12).
340	340	d. Amounts paid to persons as a result of their participation in profits from
341	341	video game production, such as commissions, royalties, or profit-sharing
342	342	agreements.
343	343	e. Amounts paid for capital expenditures, such as buildings and equipment.
344	344	f. Amounts paid to purchase a copyright, trademark, or tradename.
345	345	g. Amounts paid for management or other administrative activities.
346	346	h. Amounts paid for marketing, promotion, or distribution.
347	347	i. Amounts paid for food or entertainment.
348	348	j. Interest paid on loans or other credit arrangements.
349	349	3. XEligible wagesY means wages paid by the claimant directly relating to
350	350	qualifying activities in this state.
351	351	4. XQualifying activitiesY means developing, producing, or creating a video
352	352	game product or platform.
353	353	5. XVideo game product or platformY means an electronic game developed for
354	354	commercial distribution and entertainment that involves interaction with a user
355	355	interface to generate visual feedback on a video device. XVideo game product or
356	356	platformY does not include any of the following:
357	357	a. A product or platform that contains content in violation of s. 944.21.
358	358	b. A product or platform designed for political, religious, or educational
359	359	purposes.
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387	387	c. A product or platform regulated under chs. 562 to 569.
388	388	d. A product or platform designed to provide information about one or more
389	389	individuals or businesses, such as marketing and promotional websites or
390	390	microsites.
391	391	e. A product or platform designed for social media or interpersonal
392	392	communications, such as podcasting, interactive advertising, journalism, video
393	393	conferencing, wireless telecommunications, text-based channels, chat rooms, or
394	394	broadcast or streamed viewing enhancements.
395	395	f. A product or platform designed to stream linear media such as audio, video,
396	396	or pictures.
397	397	g. Small-scale electronic games embedded and used exclusively in advertising.
398	398	6. XWagesY means wages, as defined in s. 71.63 (6), that are subject to
399	399	withholding under subch. X and for which a statement under s. 71.65 (1) is
400	400	furnished.
401	401	(b) Filing claims. Subject to the limitations provided in this subsection, for
402	402	taxable years beginning after December 31, 2024, a claimant may claim as a credit
403	403	against the tax imposed under s. 71.23 any of the following amounts:
404	404	1. An amount equal to 30 percent of the eligible wages paid by the person in
405	405	the taxable year.
406	406	2. An amount equal to 30 percent of the eligible expenditures incurred by the
407	407	claimant in the taxable year.
408	408	(c) Limitations. 1. No credit may be allowed under this subsection unless the
409	409	claimant files an application with the department, at the time and in the manner
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437	437	prescribed by the department, and the department approves the application. The
438	438	claimant shall submit a copy of the approved application with the claimant[s
439	439	return.
440	440	2. No credit may be allowed under this subsection unless the claimant retains
441	441	at the claimant[s sole expense a certified public accountant licensed under ch. 442
442	442	to review and certify to the department the total eligible expenditures incurred and
443	443	total eligible wages paid in the taxable and to conduct the audit required under s.
444	444	73.03 (78) (c). No audit of a claimant required under s. 73.03 (78) (c) may be
445	445	performed by a certified public accountant that is part of an accounting entity that
446	446	is not determined by the department to be independent of the claimant, consistent
447	447	with s. 442.10 and as provided in the code of professional conduct of the American
448	448	Institute of Certified Public Accountants, or its successor organization, or as
449	449	otherwise determined by the department. The certified public accountant shall do
450	450	all of the following:
451	451	a. Conduct the audit required under s. 73.03 (78) (c) according to any rules
452	452	promulgated by the department.
453	453	b. Verify each reported expenditure that is included in the audit and identify
454	454	and exclude each expenditure that does not satisfy this subsection.
455	455	(d) Administration. 1. Subsection (4) (e), (g), and (h), as it applies to the credit
456	456	under sub. (4), applies to the credits under this subsection.
457	457	2. If the allowable amount of the claim under par. (b) exceeds the tax
458	458	otherwise due under this chapter or no tax is due under this chapter, the amount of
459	459	the claim not used to offset the tax due shall be certified by the department of
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487	487	revenue to the department of administration for payment by check, share draft, or
488	488	other draft drawn from the appropriation account under s. 20.835 (2) (de).
489	489	Notwithstanding s. 71.82 (1) (b), no interest shall be added to amounts certified
490	490	under this subdivision.
491	491	SECTION 9. 71.30 (3) (f) of the statutes is amended to read:
492	492	71.30 (3) (f) The total of farmland preservation credit under subch. IX, jobs
493	493	credit under s. 71.28 (3q), enterprise zone jobs credit under s. 71.28 (3w), electronics
494	494	and information technology manufacturing zone credit under s. 71.28 (3wm),
495	495	business development credit under s. 71.28 (3y), research credit under s. 71.28 (4)
496	496	(k) 1., video game production credit under s. 71.28 (12), and estimated tax
497	497	payments under s. 71.29.
498	498	SECTION 10. 71.34 (1k) (g) of the statutes is amended to read:
499	499	71.34 (1k) (g) An addition shall be made for credits computed by a tax-option
500	500	corporation under s. 71.28 (1dm), (1dx), (1dy), (3), (3g), (3h), (3n), (3q), (3t), (3w),
501	501	(3wm), (3y), (4), (5), (5g), (5i), (5j), (5k), (5r), (5rm), (6n), and (10), and (12) and
502	502	passed through to shareholders.
503	503	SECTION 11. 71.365 (4m) (d) 2. of the statutes is amended to read:
504	504	71.365 (4m) (d) 2. Except as provided in s. 71.07 (7) (b) 3. and (12) (c) 4., the
505	505	tax credits under this chapter may not be claimed by the tax-option corporation.
506	506	SECTION 12. 71.45 (2) (a) 10. of the statutes is amended to read:
507	507	71.45 (2) (a) 10. By adding to federal taxable income the amount of credit
508	508	computed under s. 71.47 (1dm) to (1dy), (3g), (3h), (3n), (3q), (3w), (3y), (5g), (5i),
509	509	(5j), (5k), (5r), (5rm), (6n), and (10), and (12) and not passed through by a
510	510	partnership, limited liability company, or tax-option corporation that has added
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535	535	SENATE BILL 204
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537	537	KP:cdc
538	538	SECTION 12
539	539	that amount to the partnership[s, limited liability company[s, or tax-option
540	540	corporation[s income under s. 71.21 (4) or 71.34 (1k) (g) and the amount of credit
541	541	computed under s. 71.47 (3), (3t), (4), (4m), and (5).
542	542	SECTION 13. 71.47 (12) of the statutes is created to read:
543	543	71.47 (12) VIDEO GAME PRODUCTION CREDIT. (a) Definitions. In this
544	544	subsection:
545	545	1. XClaimantY means a person certified under s. 73.03 (78).
546	546	2. XEligible expendituresY means amounts paid by the claimant directly
547	547	relating to qualifying activities in this state, excluding any of the following:
548	548	a. Wages.
549	549	b. Expenditures used to claim another credit under this chapter.
550	550	c. Amounts paid to a person certified to receive a credit under this subsection
551	551	or s. 71.07 (12) or 71.28 (12).
552	552	d. Amounts paid to persons as a result of their participation in profits from
553	553	video game production, such as commissions, royalties, or profit-sharing
554	554	agreements.
555	555	e. Amounts paid for capital expenditures, such as buildings and equipment.
556	556	f. Amounts paid to purchase a copyright, trademark, or tradename.
557	557	g. Amounts paid for management or other administrative activities.
558	558	h. Amounts paid for marketing, promotion, or distribution.
559	559	i. Amounts paid for food or entertainment.
560	560	j. Interest paid on loans or other credit arrangements.
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583	583	SENATE BILL 204
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586	586	SECTION 13
587	587	3. XEligible wagesY means wages paid by the claimant directly relating to
588	588	qualifying activities in this state.
589	589	4. XQualifying activitiesY means developing, producing, or creating a video
590	590	game product or platform.
591	591	5. XVideo game product or platformY means an electronic game developed for
592	592	commercial distribution and entertainment that involves interaction with a user
593	593	interface to generate visual feedback on a video device. XVideo game product or
594	594	platformY does not include any of the following:
595	595	a. A product or platform that contains content in violation of s. 944.21.
596	596	b. A product or platform designed for political, religious, or educational
597	597	purposes.
598	598	c. A product or platform regulated under chs. 562 to 569.
599	599	d. A product or platform designed to provide information about one or more
600	600	individuals or businesses, such as marketing and promotional websites or
601	601	microsites.
602	602	e. A product or platform designed for social media or interpersonal
603	603	communications, such as podcasting, interactive advertising, journalism, video
604	604	conferencing, wireless telecommunications, text-based channels, chat rooms, or
605	605	broadcast or streamed viewing enhancements.
606	606	f. A product or platform designed to stream linear media such as audio, video,
607	607	or pictures.
608	608	g. Small-scale electronic games embedded and used exclusively in advertising.
609	609	6. XWagesY means wages, as defined in s. 71.63 (6), that are subject to
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633	633	SENATE BILL 204
634	634	- 14 - LRB-2552/1
635	635	KP:cdc
636	636	SECTION 13
637	637	withholding under subch. X and for which a statement under s. 71.65 (1) is
638	638	furnished.
639	639	(b) Filing claims. Subject to the limitations provided in this subsection, for
640	640	taxable years beginning after December 31, 2024, a claimant may claim as a credit
641	641	against the tax imposed under s. 71.43 any of the following amounts:
642	642	1. An amount equal to 30 percent of the eligible wages paid by the person in
643	643	the taxable year.
644	644	2. An amount equal to 30 percent of the eligible expenditures incurred by the
645	645	claimant in the taxable year.
646	646	(c) Limitations. 1. No credit may be allowed under this subsection unless the
647	647	claimant files an application with the department, at the time and in the manner
648	648	prescribed by the department, and the department approves the application. The
649	649	claimant shall submit a copy of the approved application with the claimant[s
650	650	return.
651	651	2. No credit may be allowed under this subsection unless the claimant retains
652	652	at the claimant[s sole expense a certified public accountant licensed under ch. 442
653	653	to review and certify to the department the total eligible expenditures incurred and
654	654	total eligible wages paid in the taxable and to conduct the audit required under s.
655	655	73.03 (78) (c). No audit of a claimant required under s. 73.03 (78) (c) may be
656	656	performed by a certified public accountant that is part of an accounting entity that
657	657	is not determined by the department to be independent of the claimant, consistent
658	658	with s. 442.10 and as provided in the code of professional conduct of the American
659	659	Institute of Certified Public Accountants, or its successor organization, or as
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683	683	SENATE BILL 204
684	684	- 15 - LRB-2552/1
685	685	KP:cdc
686	686	SECTION 13
687	687	otherwise determined by the department. The certified public accountant shall do
688	688	all of the following:
689	689	a. Conduct the audit required under s. 73.03 (78) (c) according to any rules
690	690	promulgated by the department.
691	691	b. Verify each reported expenditure that is included in the audit and identify
692	692	and exclude each expenditure that does not satisfy this subsection.
693	693	(d) Administration. 1. Section 71.28 (4) (e), (g), and (h), as it applies to the
694	694	credit under s. 71.28 (4), applies to the credits under this subsection.
695	695	2. If the allowable amount of the claim under par. (b) exceeds the tax
696	696	otherwise due under this chapter or no tax is due under this chapter, the amount of
697	697	the claim not used to offset the tax due shall be certified by the department of
698	698	revenue to the department of administration for payment by check, share draft, or
699	699	other draft drawn from the appropriation account under s. 20.835 (2) (de).
700	700	Notwithstanding s. 71.82 (1) (b), no interest shall be added to amounts certified
701	701	under this subdivision.
702	702	SECTION 14. 71.49 (1) (f) of the statutes is amended to read:
703	703	71.49 (1) (f) The total of farmland preservation credit under subch. IX, jobs
704	704	credit under s. 71.47 (3q), enterprise zone jobs credit under s. 71.47 (3w), business
705	705	development credit under s. 71.47 (3y), research credit under s. 71.47 (4) (k) 1.,
706	706	video game production credit under s. 71.47 (12), and estimated tax payments
707	707	under s. 71.48.
708	708	SECTION 15. 73.03 (78) of the statutes is created to read:
709	709	73.03 (78) To implement a program to approve applications for a certificate
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733	733	SENATE BILL 204
734	734	- 16 - LRB-2552/1
735	735	KP:cdc
736	736	SECTION 15
737	737	for purposes of ss. 71.07 (12), 71.28 (12), and 71.47 (12). Application shall be made
738	738	to the department in each taxable year for which a certificate is desired. The
739	739	department may not approve an application unless all of the following apply:
740	740	(a) The applicant operates a business in this state and maintains a physical
741	741	business location in this state.
742	742	(b) The applicant owns a copyright in a video game production or platform, as
743	743	defined in s. 71.07 (12) (a) 5., or is actively seeking a copyright in a video game
744	744	production or platform.
745	745	(c) The applicant provides verification of eligible expenditures incurred and
746	746	eligible wages paid to claim the credit under s. 71.07 (12), 71.28 (12), or 71.47 (12)
747	747	and submits an audit of such eligible expenditures and eligible wages.
748	748	(d) The applicant certifies that the applicant will comply with the
749	749	requirements under s. 71.07 (12), 71.28 (12), or 71.47 (12).
750	750	(END)
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