(1) DEFINITIONS. In this section:
(a) “Claimant” means a person who files a claim under this section.
(b) “Disability insurer” means an insurer classified as a disability insurer under s. 646.51 (3)
(bm) 2.
(2) FILING CLAIMS. Subject to the limitations under this section, for taxable years beginning after December 31, 2026, a claimant may claim as a credit against the fees due under s. 76.63, 76.65, 76.66, or 76.67, for the taxable year following the taxable year that a claimant pays an assessment under s. 646.51 (3) (bm), and for the immediately following 4 taxable years, an amount equal to 20 percent of the assessment under s. 646.51 (3)
(bm) paid by the claimant.
(4) REFUND PAYMENTS; DISABILITY INSURERS. If the claimant is a disability insurer and if the allowable amount of the claim under sub.
(2) exceeds the fees otherwise due under s. 76.63, 76.65, 76.66, or 76.67 or no fee is due under s. 76.63, 76.65, 76.66, or 76.67, the amount of the claim not used to offset the fees due shall be certified by the office of the commissioner of insurance to the department of administration for payment to the claimant by check, share draft, or other draft drawn from the appropriation account under s. 20.835 (2) (de).