Does the purchase of dairy cows or livestock qualify for the credit?
No. The credit applies only to a) the construction, improvement, or acquisition of building or facilities, or the acquisition of equipment, for dairy animal housing, confinement, animal feeding, milk production, or waste management if used exclusively related to dairy animals on the claimant’s dairy farm and if acquired and placed in service in Wisconsin or b) the construction, the improvement, or the acquisition of buildings or facilities, or the acquisition of equipment, for livestock housing, confinement, feeding, or waste management if used exclusively related to livestock on the claimant’s livestock farm and if acquired and placed in service in Wisconsin.
