AB1-SSA1,16,2518 (c) Limitations. 1. Partnerships, limited liability companies, and tax-option
19corporations may not claim the credit under this subsection, but the eligibility for,
20and the amount of, the credit are based on their payment of amounts described under
21pars. (b) and (bm). A partnership, limited liability company, or tax-option
22corporation shall compute the amount of credit that each of its partners, members,
23or shareholders may claim and shall provide that information to each of them.
24Partners, members of limited liability companies, and shareholders of tax-option
25corporations may claim the credit in proportion to their ownership interests.
AB1-SSA1,17,3
12. No credit may be allowed under this subsection unless the claimant includes
2with the claimant's return a copy of the claimant's certification for tax benefits under
3s. 238.396 (3).
AB1-SSA1,17,54 (d) Administration. 1. Section 71.28 (4) (g) and (h), as it applies to the credit
5under s. 71.28 (4), applies to the credit under this subsection.
AB1-SSA1,17,116 2. If the allowable amount of the claim under this subsection exceeds the taxes
7otherwise due on the claimant's income under s. 71.02, the amount of the claim that
8is not used to offset those taxes shall be certified by the department of revenue to the
9department of administration for payment by check, share draft, or other draft
10drawn from the appropriation under s. 20.835 (2) (cp). Notwithstanding s. 71.82, no
11interest shall be paid on amounts certified under this subdivision.
AB1-SSA1,25 12Section 25 . 71.08 (1) (intro.) of the statutes is amended to read:
AB1-SSA1,17,2113 71.08 (1) Imposition. (intro.) If the tax imposed on a natural person, married
14couple filing jointly, trust, or estate under s. 71.02, not considering the credits under
15ss. 71.07 (1), (2dx), (2dy), (3m), (3n), (3p), (3q), (3r), (3rm), (3rn), (3s), (3t), (3w),
16(3wm), (3y), (4k), (5b), (5d), (5e), (5f), (5h), (5i), (5j), (5n), (6), (6e), (8r), (9e), (9m), and
17(9r), 71.28 (1dx), (1dy), (2m), (3), (3n), (3t), (3w), (3wm), and (3y), 71.47 (1dx), (1dy),
18(2m), (3), (3n), (3t), (3w), and (3y), 71.57 to 71.61, and 71.613 and subch. VIII and
19payments to other states under s. 71.07 (7), is less than the tax under this section,
20there is imposed on that natural person, married couple filing jointly, trust or estate,
21instead of the tax under s. 71.02, an alternative minimum tax computed as follows:
AB1-SSA1,26 22Section 26 . 71.10 (4) (i) of the statutes is amended to read:
AB1-SSA1,18,1223 71.10 (4) (i) The total of claim of right credit under s. 71.07 (1), farmland
24preservation credit under ss. 71.57 to 71.61, farmland preservation credit, 2010 and
25beyond under s. 71.613, homestead credit under subch. VIII, farmland tax relief

1credit under s. 71.07 (3m), dairy manufacturing facility investment credit under s.
271.07 (3p), jobs tax credit under s. 71.07 (3q), meat processing facility investment
3credit under s. 71.07 (3r), woody biomass harvesting and processing credit under s.
471.07 (3rm), food processing plant and food warehouse investment credit under s.
571.07 (3rn), business development credit under s. 71.07 (3y), film production services
6credit under s. 71.07 (5f), film production company investment credit under s. 71.07
7(5h), veterans and surviving spouses property tax credit under s. 71.07 (6e),
8enterprise zone jobs credit under s. 71.07 (3w), electronics and information
9technology manufacturing zone credit under s. 71.07 (3wm),
beginning farmer and
10farm asset owner tax credit under s. 71.07 (8r), earned income tax credit under s.
1171.07 (9e), estimated tax payments under s. 71.09, and taxes withheld under subch.
12X.
AB1-SSA1,27 13Section 27 . 71.21 (4) (a) of the statutes is amended to read:
AB1-SSA1,18,1714 71.21 (4) (a) The amount of the credits computed by a partnership under s.
1571.07 (2dm), (2dx), (2dy), (3g), (3h), (3n), (3p), (3q), (3r), (3rm), (3rn), (3s), (3t), (3w),
16(3wm), (3y), (4k), (4n), (5e), (5f), (5g), (5h), (5i), (5j), (5k), (5r), (5rm), (6n), and (8r) and
17passed through to partners shall be added to the partnership's income.
AB1-SSA1,28 18Section 28 . 71.26 (2) (a) 4. of the statutes is amended to read:
AB1-SSA1,18,2419 71.26 (2) (a) 4. Plus the amount of the credit computed under s. 71.28 (1dm),
20(1dx), (1dy), (3g), (3h), (3n), (3p), (3q), (3r), (3rm), (3rn), (3t), (3w), (3wm), (5e), (5f),
21(5g), (5h), (5i), (5j), (5k), (5r), (5rm), (6n), (8r), and (9s) and not passed through by a
22partnership, limited liability company, or tax-option corporation that has added that
23amount to the partnership's, limited liability company's, or tax-option corporation's
24income under s. 71.21 (4) or 71.34 (1k) (g).
AB1-SSA1,29 25Section 29 . 71.28 (3w) (bm) 5. of the statutes is created to read:
AB1-SSA1,19,14
171.28 (3w) (bm) 5. In addition to the credits under par. (b) and subds. 1. to 4.,
2and subject to the limitations provided in this subsection and s. 238.399 or s. 560.799,
32009 stats., a claimant that has retained the minimum number of full-time
4employees determined under s. 238.399 (5) (f) and maintained average zone payroll
5for the taxable year equal to or greater than the base year may claim as a credit
6against the tax imposed under s. 71.23 an amount equal to the percentage, as
7determined by the Wisconsin Economic Development Corporation, of the claimant's
8zone payroll paid in the 12 months prior to the certification date to the claimant's
9full-time employees in the enterprise zone whose annual wages are greater than the
10amount determined by multiplying 2,080 by 150 percent of the federal minimum
11wage in a tier I county or municipality or greater than $30,000 in a tier II county or
12municipality. The amount that the claimant may claim as credit under this
13subdivision for a taxable year shall not exceed $2,000,000. A claimant may claim a
14credit under this subdivision for no more than 5 consecutive taxable years.
AB1-SSA1,30 15Section 30 . 71.28 (3wm) of the statutes is created to read:
AB1-SSA1,19,1716 71.28 (3wm) Electronics and information technology manufacturing zone
17credit.
(a) Definitions. In this subsection:
AB1-SSA1,19,1918 1. “Claimant" means a person who is certified to claim tax benefits under s.
19238.396 (3) and who files a claim under this subsection.
AB1-SSA1,19,2320 2. “Full-time employee” means an individual who is employed in a job for which
21the annual pay is at least $30,000 and who is offered retirement, health, and other
22benefits that are equivalent to the retirement, health, and other benefits offered to
23an individual who is required to work at least 2,080 hours per year.
AB1-SSA1,19,2524 3. “State payroll" means the amount of payroll apportioned to this state, as
25determined under s. 71.25 (8).
AB1-SSA1,20,2
16. “Wages" means wages under section 3306 (b) of the Internal Revenue Code,
2determined without regard to any dollar limitations.
AB1-SSA1,20,33 7. “Zone” means a zone designated under s. 238.396 (1m).
AB1-SSA1,20,94 8. “Zone payroll" means the amount of state payroll that is attributable to
5wages paid by the claimant to full-time employees for services that are performed
6in the zone or that are performed outside the zone, but within the state, and for the
7benefit of the operations within the zone, as determined by the Wisconsin Economic
8Development Corporation. “Zone payroll" does not include the amount of wages paid
9to any full-time employees that exceeds $100,000.
AB1-SSA1,20,1210 (b) Filing claims; payroll. Subject to the limitations provided in this subsection
11and s. 238.396, a claimant may claim as a credit against the tax imposed under s.
1271.23 an amount calculated as follows:
AB1-SSA1,20,1413 1. Determine the zone payroll for the taxable year for full-time employees
14employed by the claimant.
AB1-SSA1,20,1515 2. Multiply the amount determined under subd. 1. by 17 percent.
AB1-SSA1,20,2016 (bm) Filing supplemental claims. In addition to claiming the credit under par.
17(b), and subject to the limitations under this subsection and s. 238.396, a claimant
18may claim as a credit against the tax imposed under s. 71.23 up to 15 percent of the
19claimant's significant capital expenditures in the zone in the taxable year, as
20determined under s. 238.396 (3m).
AB1-SSA1,21,321 (c) Limitations. 1. Partnerships, limited liability companies, and tax-option
22corporations may not claim the credit under this subsection, but the eligibility for,
23and the amount of, the credit are based on their payment of amounts described under
24pars. (b) and (bm). A partnership, limited liability company, or tax-option
25corporation shall compute the amount of credit that each of its partners, members,

1or shareholders may claim and shall provide that information to each of them.
2Partners, members of limited liability companies, and shareholders of tax-option
3corporations may claim the credit in proportion to their ownership interests.
AB1-SSA1,21,64 2. No credit may be allowed under this subsection unless the claimant includes
5with the claimant's return a copy of the claimant's certification for tax benefits under
6s. 238.396 (3).
AB1-SSA1,21,87 (d) Administration. 1. Subsection (4) (g) and (h), as it applies to the credit
8under sub. (4), applies to the credit under this subsection.
AB1-SSA1,21,149 2. If the allowable amount of the claim under this subsection exceeds the taxes
10otherwise due on the claimant's income under s. 71.23, the amount of the claim that
11is not used to offset those taxes shall be certified by the department of revenue to the
12department of administration for payment by check, share draft, or other draft
13drawn from the appropriation under s. 20.835 (2) (cp). Notwithstanding s. 71.82, no
14interest shall be paid on amounts certified under this subdivision.
AB1-SSA1,31 15Section 31 . 71.30 (3) (f) of the statutes is amended to read:
AB1-SSA1,22,216 71.30 (3) (f) The total of farmland preservation credit under subch. IX,
17farmland tax relief credit under s. 71.28 (2m), dairy manufacturing facility
18investment credit under s. 71.28 (3p), jobs credit under s. 71.28 (3q), meat processing
19facility investment credit under s. 71.28 (3r), woody biomass harvesting and
20processing credit under s. 71.28 (3rm), food processing plant and food warehouse
21investment credit under s. 71.28 (3rn), enterprise zone jobs credit under s. 71.28
22(3w), electronics and information technology manufacturing zone credit under s.
2371.28 (3wm),
business development credit under s. 71.28 (3y), film production
24services credit under s. 71.28 (5f), film production company investment credit under

1s. 71.28 (5h), beginning farmer and farm asset owner tax credit under s. 71.28 (8r),
2and estimated tax payments under s. 71.29.
AB1-SSA1,32 3Section 32 . 71.34 (1k) (g) of the statutes is amended to read:
AB1-SSA1,22,74 71.34 (1k) (g) An addition shall be made for credits computed by a tax-option
5corporation under s. 71.28 (1dm), (1dx), (1dy), (3), (3g), (3h), (3n), (3p), (3q), (3r),
6(3rm), (3rn), (3t), (3w), (3wm), (3y), (4), (5), (5e), (5f), (5g), (5h), (5i), (5j), (5k), (5r),
7(5rm), (6n), and (8r) and passed through to shareholders.
AB1-SSA1,33 8Section 33 . 73.0306 of the statutes is created to read:
AB1-SSA1,22,13 973.0306 Disregarded entities. With regard to a single-owner entity that is
10disregarded as a separate entity under section 7701 of the Internal Revenue Code,
11any notice that the department of revenue sends to the owner or to the entity is
12considered a notice sent to both and both are liable for any amounts due as specified
13in the notice. This section applies to all laws administered by the department.
AB1-SSA1,34 14Section 34 . 77.54 (65) of the statutes is created to read:
AB1-SSA1,22,2315 77.54 (65) The sales price from the sale of building materials, supplies, and
16equipment and the sale of services described in s. 77.52 (2) (a) 20. to; and the storage,
17use, or other consumption of the same property and services by; owners, lessees,
18contractors, subcontractors, or builders if that property or service is acquired solely
19for or used solely in, the construction or development of facilities located in an
20electronics and information technology manufacturing zone designated under s.
21238.396 (1m) and if the capital expenditures for the construction or development of
22such facilities may be claimed as a credit under s. 71.07 (3wm) (bm) or 71.28 (3wm)
23(bm), as certified by the Wisconsin Economic Development Corporation.
AB1-SSA1,34e 24Section 34e. 77.70 of the statutes, as affected by 2017 Wisconsin Act 17, is
25amended to read:
AB1-SSA1,23,16
177.70 Adoption by county ordinance. Any county desiring to impose county
2sales and use taxes under this subchapter may do so by the adoption of an ordinance,
3stating its purpose and referring to this subchapter. The rate of the tax imposed
4under this section is 0.5 percent of the sales price or purchase price. The Except as
5provided in s. 66.0621 (3m), the
county sales and use taxes may be imposed only for
6the purpose of directly reducing the property tax levy and only in their entirety as
7provided in this subchapter. That ordinance shall be effective on the first day of
8January, the first day of April, the first day of July or the first day of October. A
9certified copy of that ordinance shall be delivered to the secretary of revenue at least
10120 days prior to its effective date. The repeal of any such ordinance shall be effective
11on December 31. A certified copy of a repeal ordinance shall be delivered to the
12secretary of revenue at least 120 days before the effective date of the repeal. Except
13as provided under s. 77.60 (9), the department of revenue may not issue any
14assessment nor act on any claim for a refund or any claim for an adjustment under
15s. 77.585 after the end of the calendar year that is 4 years after the year in which the
16county has enacted a repeal ordinance under this section.
AB1-SSA1,34m 17Section 34m. 79.05 (2) (c) of the statutes is amended to read:
AB1-SSA1,24,918 79.05 (2) (c) Its municipal budget; exclusive of principal and interest on
19long-term debt and exclusive of revenue sharing payments under s. 66.0305,
20recycling fee payments under s. 289.645, expenditures of grant payments under s.
2116.297 (1m),
unreimbursed expenses related to an emergency declared under s.
22323.10, expenditures from moneys received pursuant to P.L. 111-5, and expenditures
23made pursuant to a purchasing agreement with a school district whereby the
24municipality makes purchases on behalf of the school district; for the year of the
25statement under s. 79.015 increased over its municipal budget as adjusted under

1sub. (6); exclusive of principal and interest on long-term debt and exclusive of
2revenue sharing payments under s. 66.0305, recycling fee payments under s.
3289.645, expenditures of grant payments under s. 16.297 (1m), unreimbursed
4expenses related to an emergency declared under s. 323.10, expenditures from
5moneys received pursuant to P.L. 111-5, and expenditures made pursuant to a
6purchasing agreement with a school district whereby the municipality makes
7purchases on behalf of the school district; for the year before that year by less than
8the sum of the inflation factor and the valuation factor, rounded to the nearest 0.10
9percent.
AB1-SSA1,35 10Section 35 . 84.0145 (2) of the statutes is amended to read:
AB1-SSA1,24,1311 84.0145 (2) Subject to sub. (3) and s. 86.255, any southeast Wisconsin freeway
12megaproject may be funded only from the appropriations under ss. 20.395 (3) (aq),
13(av), (ax), and (ct) and 20.866 (2) (uup) and, (uur), and (uuz).
AB1-SSA1,36 14Section 36 . 84.585 of the statutes is created to read:
AB1-SSA1,24,18 1584.585 Additional contingent funding for southeast Wisconsin freeway
16megaprojects
. Subject to 2017 Wisconsin Act .... (this act), section 60 (1c), the
17proceeds of general obligation bonds issued under s. 20.866 (2) (uuz) may be used to
18fund southeast Wisconsin freeway megaprojects under s. 84.0145 (3) (b) 1.
AB1-SSA1,36m 19Section 36m. 106.271 of the statutes is created to read:
AB1-SSA1,24,23 20106.271 Worker training and employment program. (1) Program. Of the
21amounts appropriated under s. 20.445 (1) (bg) in the 2019-21 fiscal biennium, the
22department shall allocate $20,000,000 to provide funding, through grants or other
23means, to facilitate worker training and employment in this state.
AB1-SSA1,25,3
1(1m) Eligible grant recipients. The persons eligible to apply for and receive
2grants made by the department under this section shall include institutions of higher
3education, as defined in s. 106.57 (1) (c).
AB1-SSA1,25,6 4(2) Powers of department. The department shall have all other powers
5necessary and convenient to implement this section, including the power to audit and
6inspect the records of grant recipients.
AB1-SSA1,25,9 7(3) Consultation. The department shall consult with the technical college
8system board and the Wisconsin Economic Development Corporation in
9implementing this section.
AB1-SSA1,25,14 10(4) Approval of joint finance committee. Prior to expending any funds
11appropriated under s. 20.445 (1) (bg), the department shall submit to the joint
12committee on finance a plan for implementing the program under this section. The
13department may not expend any funds appropriated under s. 20.445 (1) (bg) except
14in accordance with the plan as approved by the committee.
AB1-SSA1,25,18 15(5) Annual report. Annually, by December 31, the department shall submit
16a report to the governor and the cochairpersons of the joint committee on finance
17providing an account of the department's activities and expenditures under this
18section during the preceding fiscal year.
AB1-SSA1,37 19Section 37 . 180.0622 (2) of the statutes is amended to read:
AB1-SSA1,25,2420 180.0622 (2) Unless otherwise provided in the articles of incorporation, a
21shareholder of a corporation is not personally liable for the acts or debts of the
22corporation, except for a shareholder in a corporation defined under s. 71.365 (7), and
23only to the extent provided for under s. 73.0306, and
except that a shareholder may
24become personally liable by his or her acts or conduct other than as a shareholder.
AB1-SSA1,38 25Section 38 . 183.0304 (1) of the statutes is amended to read:
AB1-SSA1,26,7
1183.0304 (1) The debts, obligations and liabilities of a limited liability
2company, whether arising in contract, tort or otherwise, shall be solely the debts,
3obligations and liabilities of the limited liability company. Except as provided in ss.
473.0306, 183.0502, and 183.0608, a member or manager of a limited liability
5company is not personally liable for any debt, obligation or liability of the limited
6liability company, except that a member or manager may become personally liable
7by his or her acts or conduct other than as a member or manager.
AB1-SSA1,39 8Section 39 . 196.192 (1) of the statutes is renumbered 196.192 (1) (intro.) and
9amended to read:
AB1-SSA1,26,1010 196.192 (1) (intro.) In this section, “electric:
AB1-SSA1,26,12 11(a) “Electric public utility" means a public utility whose purpose is the
12generation, distribution and sale of electric energy.
AB1-SSA1,40 13Section 40 . 196.192 (1) (b) of the statutes is created to read:
AB1-SSA1,26,1514 196.192 (1) (b) “Electronics and information technology manufacturing zone”
15means a zone designated under s. 238.396 (1m).
AB1-SSA1,41 16Section 41 . 196.192 (2) of the statutes is renumbered 196.192 (2) (am).
AB1-SSA1,42 17Section 42 . 196.192 (2m) of the statutes is created to read:
AB1-SSA1,27,218 196.192 (2m) (a) No later than January 1, 2020, an electric public utility
19providing service to an electronics and information technology manufacturing zone
20shall file with the commission tariffs that include market-based pricing and options
21that allow a new retail customer that is within the electronics and information
22technology manufacturing zone and that the commission determines is eligible for
23a credit under s. 71.07 (3wm) to receive market benefits and take market risks for
24some or all of the customer's purchases of capacity or energy, subject to the maximum

1capacity or energy purchase limits that shall be established by the commission. The
2electric public utility shall include the following requirements in the tariffs:
AB1-SSA1,27,43 1. The customer shall annually nominate the amount of capacity and energy
4subject to the market-based tariff.
AB1-SSA1,27,65 2. The customer shall provide not less than 12 months' notice to terminate
6service under the market-based tariff.
AB1-SSA1,27,77 3. The term of the market-based tariff may not be less than 10 years.
AB1-SSA1,27,108 4. The customer shall pay the difference, if any, between the otherwise
9applicable retail rate and the market-based tariff rate if the customer does any of
10the following:
AB1-SSA1,27,1211 a. Supplies false or misleading information regarding its applicability for the
12market-based tariff.
AB1-SSA1,27,1513 b. Leaves the electronics and information technology manufacturing zone to
14conduct substantially the same business outside the electronics and information
15technology manufacturing zone.
AB1-SSA1,27,1916 c. Ceases operations in the electronics and information technology
17manufacturing zone and does not renew operation of the business or a similar
18business within the electronics and information technology manufacturing zone
19within 12 months.
AB1-SSA1,27,2120 (b) The commission shall approve market-based rates that are consistent with
21par. (a).
AB1-SSA1,43 22Section 43 . 196.192 (3) (a) of the statutes is renumbered 196.192 (2) (bm) and
23amended to read:
AB1-SSA1,28,324 196.192 (2) (bm) The commission shall approve market-based rates that are
25consistent with the options specified in sub. (2) par. (am), except that the commission

1may not approve a market-based rate unless the commission determines that the
2rate will not harm shareholders of the investor-owned electric public utility or
3customers who are not subject to the rate.
AB1-SSA1,44 4Section 44 . 196.192 (3) (b) of the statutes is renumbered 196.192 (3m) and
5amended to read:
AB1-SSA1,28,86 196.192 (3m) Nothing in s. 196.20, 196.22, 196.37, 196.60 or 196.604 prohibits
7the commission from approving a filing under sub. (2) (am) or (2m) (a) or approving
8market-based rates under par. (a) sub. (2) (bm) or (2m) (b).
AB1-SSA1,45 9Section 45 . 196.192 (4) of the statutes is renumbered 196.192 (2) (c) and
10amended to read:
AB1-SSA1,28,1411 196.192 (2) (c) Subject to any approval of the commission that is necessary, an
12electric public utility that is not an investor-owned electric public utility may
13implement market-based rates approved under sub. (3) (a) par. (bm) or implement
14the options in filings under sub. (2) par. (am) that are approved by the commission.
AB1-SSA1,46 15Section 46 . 196.49 (5g) (ar) 3. of the statutes is created to read:
AB1-SSA1,28,1816 196.49 (5g) (ar) 3. The project is primarily to provide service to a new customer
17within an electronics and information technology manufacturing zone designated
18under s. 238.396 (1m).
AB1-SSA1,47 19Section 47 . 196.491 (1) (f) of the statutes is amended to read:
AB1-SSA1,29,220 196.491 (1) (f) Except as provided in subs. (2) (b) 8. and (3) (d) 3m.,
21“high-voltage transmission line" means a conductor of electric energy exceeding one
22mile in length designed for operation at a nominal voltage of 100 kilovolts or more,
23together with associated facilities, and does not include transmission line relocations
24that are within an electronics and information technology manufacturing zone

1designated under s. 238.396 (1m) or
that the commission determines are necessary
2to facilitate highway or airport projects.
AB1-SSA1,48m 3Section 48m. 238.03 (5) of the statutes is created to read:
AB1-SSA1,29,84 238.03 (5) The board shall hire a full-time employee who shall be known as the
5electronics manufacturing small business development director. The director's
6duties shall include coordinating with the economic development liaison in the
7department of administration and providing outreach to local economic development
8organizations. This subsection has no effect after December 31, 2022.
AB1-SSA1,48s 9Section 48s. 238.12 (1) of the statutes is amended to read:
AB1-SSA1,29,1210 238.12 (1) In this section, “tax benefits" means the credits under ss. 71.07
11(2dm), (2dx), (3g), and (3t), and (3wm), 71.28 (1dm), (1dx), (3g), and (3t), and (3wm),
1271.47 (1dm), (1dx), (3g), and (3t), and 76.636.
AB1-SSA1,49 13Section 49 . 238.396 of the statutes is created to read:
AB1-SSA1,29,16 14238.396 Electronics and information technology manufacturing zone.
15(1)
Definition. In this section, “tax benefits” means the income and franchise tax
16credits under ss. 71.07 (3wm) and 71.28 (3wm).
Loading...
Loading...