{"data":{"id":"us-wi/wis.-stat.-238.28","jurisdiction":"us-wi","citation":"Wis. Stat. § 238.28","heading":"Refundable tax credits.","body":"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.","path":["Ch. 238, Economic Development Corporation","Chapter 238 Wisconsin Economic Development Corporation","SUBCHAPTER I GENERAL PROVISIONS"],"source_url":"https://docs.legis.wisconsin.gov/document/statutes/238.28","current_through":"2023-24 Wisconsin Statutes updated through 2025 Wis. Act 247 (published 9-4-26)","vintage":"","retrieved_at":"2026-09-05T12:01:11Z","sha256":"23286defb3a024539cdda10a796e87bc28e18caaabaa6141178e6f78b3d09bc5","source_id":"us-wi","stale":false,"prev":"us-wi/wis.-stat.-238.26","next":"us-wi/wis.-stat.-238.29"},"notice":"GroundRules: Original legal text. Not legal advice."}