Wis. Stat. § 76.637

(1) Definition. In this section, "claimant" means an insurer who files a claim under this section and is certified under s. 238.301 (2) or s. 560.701 (2) , 2009 stats., and authorized to claim tax benefits under s. 238.303 or s. 560.703 , 2009 stats.

(2) Filing claims. Subject to the limitations under this section, ss. 238.301 to 238.306 , and ss. 560.701 to 560.706 , 2009 stats., for taxable years beginning after December 31, 2008, a claimant may claim as a credit against the fees due under s. 76.60 , 76.63 , 76.65 , 76.66 , or 76.67 the amount authorized for the claimant under s. 238.303 or s. 560.703 , 2009 stats.

(3) Limitations. No credit may be allowed under this section unless the insurer includes with the insurer's annual return under s. 76.64 a copy of the claimant's certification under s. 238.301 (2) or s. 560.701 (2) , 2009 stats., and a copy of the claimant's notice of eligibility to receive tax benefits under s. 238.303 (3) or s. 560.703 (3) , 2009 stats.

(4) Administration. If an insurer's certification is revoked under s. 238.305 or s. 560.705 , 2009 stats., or if an insurer becomes ineligible for tax benefits under s. 238.302 or s. 560.702 , 2009 stats., the insurer may not claim credits under this section for the taxable year that includes the day on which the certification is revoked; the taxable year that includes the day on which the insurer becomes ineligible for tax benefits; or succeeding taxable years and the insurer may not carry over unused credits from previous years to offset the fees imposed under ss. 76.60 , 76.63 , 76.65 , 76.66 , or 76.67 for the taxable year that includes the day on which certification is revoked; the taxable year that includes the day on which the insurer becomes ineligible for tax benefits; or succeeding taxable years.