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).
AB1-SSA1,29,19 17(1m) Designation of zone; criteria. (a) The corporation may designate not
18more than one electronics and information technology manufacturing zone in this
19state. The zone may not include any area outside this state.
AB1-SSA1,29,2120 (b) In determining whether to designate an area under par. (a), the corporation
21shall consider all of the following:
AB1-SSA1,29,2522 1. Indicators of the area's economic need, which may include data regarding
23household income, average wages, the condition of property, housing values,
24population decline, job losses, infrastructure and energy support, the rate of business
25development, and the existing resources available to the area.
AB1-SSA1,30,3
12. The effect of designation on other initiatives and programs to promote
2economic and community development in the area, including job retention, job
3creation, job training, and creating high-paying jobs.
AB1-SSA1,30,54 (d) The corporation shall, to the extent possible, give preference to the greatest
5economic need.
AB1-SSA1,30,7 6(2) Time limit. A designation under sub. (1m) shall remain in effect for no more
7than 15 years.
AB1-SSA1,30,9 8(3) Certification. The corporation may certify for tax benefits a business that
9begins operations in an electronics and information technology manufacturing zone.
AB1-SSA1,30,21 10(3m) Additional tax benefits for significant capital expenditures. If the
11corporation determines that a business certified under sub. (3) makes a significant
12capital expenditure in the electronics and information technology manufacturing
13zone, the corporation may certify the business to receive additional tax benefits in
14an amount to be determined by the corporation, but not exceeding 15 percent of the
15business's capital expenditures. The corporation shall, in a manner determined by
16the corporation, allocate the tax benefits a business is certified to receive under this
17subsection over a period of 7 years. Before certifying a business to receive tax
18benefits under this subsection, the corporation shall attempt to ensure that the
19business has sought and is seeking to satisfy certain hiring goals in this state, as
20identified by the corporation, in connection with the business's capital expenditures
21in the zone.
AB1-SSA1,30,24 22(3s) Limitations on tax benefits. (a) The corporation may not issue
23certifications to claim tax benefits under ss. 71.07 (3wm) (b) and 71.28 (3wm) (b) that
24total more than $1,500,000,000.
AB1-SSA1,31,2
1(b) The corporation may not issue certifications to claim tax benefits under ss.
271.07 (3wm) (bm) and 71.28 (3wm) (bm) that total more than $1,350,000,000.
AB1-SSA1,31,43 (c) The corporation may not certify a business to claim tax benefits under ss.
471.07 (3wm) (b) and 71.28 (3wm) (b) for services performed outside this state.
AB1-SSA1,31,6 5(4) Other duties. (a) The corporation shall revoke a certification under sub.
6(3) if the business does any of the following:
AB1-SSA1,31,77 1. Supplies false or misleading information to obtain tax benefits.
AB1-SSA1,31,98 2. Leaves the electronics and information technology manufacturing zone to
9conduct substantially the same business outside the zone.
AB1-SSA1,31,1210 3. Ceases operations in the electronics and information technology
11manufacturing zone and does not renew operation of the business or a similar
12business in the zone within 12 months.
AB1-SSA1,31,1613 (b) The corporation may require a business to repay any tax benefits the
14business claims for a year in which the business failed to maintain employment
15levels or a significant capital investment in property required by an agreement
16between the business and the corporation.
AB1-SSA1,31,1917 (c) The corporation shall determine the maximum amount of the tax benefits
18that a certified business may claim and shall notify the department of revenue of this
19amount.
AB1-SSA1,31,2120 (d) The corporation shall annually verify the information submitted to the
21corporation under ss. 71.07 (3wm) and 71.28 (3wm).
AB1-SSA1,31,2322 (f) The corporation shall adopt policies and procedures defining “significant
23capital expenditure” for purposes of sub. (3m).
AB1-SSA1,31,2524 (fm) The corporation shall cooperate with the legislative audit bureau for
25purposes of the audit bureau's performance of its duties under s. 13.94 (1) (u).
AB1-SSA1,32,1
1(fs) The corporation shall contract with a business certified under sub. (3).
AB1-SSA1,32,42 (g) The corporation shall, to the extent possible, attempt to include terms in any
3agreement negotiated between the corporation and a business under par. (fs) that
4encourage the business's hiring of Wisconsin residents.
AB1-SSA1,32,8 5(5) No environmental impact statement required. The issuance of any permit
6or approval for a new manufacturing facility within an electronics and information
7technology manufacturing zone designated under this section is not a major action
8for the purposes of s. 1.11 (2) (c).
AB1-SSA1,51 9Section 51 . 238.399 (3) (e) of the statutes is created to read:
AB1-SSA1,32,1410 238.399 (3) (e) If the corporation revokes all certifications for tax benefits
11within a designated enterprise zone, the corporation may cancel the designation of
12that enterprise zone. After canceling the designation of an enterprise zone, the
13corporation may designate a new enterprise zone subject to the limits of this
14subsection.
AB1-SSA1,52 15Section 52 . 238.399 (4) of the statutes is renumbered 238.399 (4) (a).
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