Wisconsin Statutes > Chapter 238 > Subchapter I > § 238.28 Wisconsin Statutes 238.28 – Refundable tax credits Current as of: 2023 | Check for updates | Other versions 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. Previous sectionNext section Subchapter I Contents