SB1-SSA1,7,1211 30.195 (7) Application of section. (intro.) This section does not apply to
12municipal any of the following:
SB1-SSA1,7,14 13(a) Municipal or county-owned lands in counties having a population of
14750,000 or more.
SB1-SSA1,14 15Section 14 . 30.195 (7) (b) of the statutes is created to read:
SB1-SSA1,7,1816 30.195 (7) (b) Activity related to the construction, access, or operation of a new
17manufacturing facility located in an electronics and information technology
18manufacturing zone designated under s. 238.396 (1m).
SB1-SSA1,15 19Section 15 . 61.57 of the statutes is renumbered 61.57 (intro.) and amended
20to read:
SB1-SSA1,8,2 2161.57 Acquisition of recycling or resource recovery facilities without
22bids.
(intro.) A village may contract for the acquisition of any element of a recycling
23or resource recovery facility
the following without submitting the contract for bids
24as required under s. 61.54 if the village invites developers to submit proposals to

1provide a completed project and evaluates proposals according to site, cost, design
2and the developers' experience in other similar projects. :
SB1-SSA1,16 3Section 16 . 61.57 (1) and (2) of the statutes are created to read:
SB1-SSA1,8,44 61.57 (1) A recycling or resource recovery facility.
SB1-SSA1,8,6 5(2) If the village contains an electronics and information technology
6manufacturing zone that is designated under s. 238.396 (1m):
SB1-SSA1,8,77 (a) Water and sewer systems.
SB1-SSA1,8,88 (b) Wastewater treatment facilities.
SB1-SSA1,17 9Section 17 . 62.155 of the statutes is renumbered 62.155 (intro.) and amended
10to read:
SB1-SSA1,8,16 1162.155 Acquisition of recycling or resource recovery facilities without
12bids.
(intro.) A city may contract for the acquisition of any element of a recycling
13or resource recovery facility
the following without submitting the contract for bids
14as required under s. 62.15 if the city invites developers to submit proposals to provide
15a completed project and evaluates proposals according to site, cost, design and the
16developers' experience in other similar projects. :
SB1-SSA1,18 17Section 18 . 62.155 (1) and (2) of the statutes are created to read:
SB1-SSA1,8,1818 62.155 (1) A recycling or resource recovery facility.
SB1-SSA1,8,20 19(2) If the city contains an electronics and information technology
20manufacturing zone that is designated under s. 238.396 (1m):
SB1-SSA1,8,2121 (a) Water and sewer systems.
SB1-SSA1,8,2222 (b) Wastewater treatment facilities.
SB1-SSA1,18d 23Section 18d. 66.0203 (2) (bm) of the statutes is created to read:
SB1-SSA1,9,3
166.0203 (2) (bm) Once a petition is filed under par. (b), no territory within the
2town may be annexed by any city or village under s. 66.0217 or 66.0219 until 30 days
3after one of the following occurs:
SB1-SSA1,9,54 1. Subject to subd. 2., the petition is dismissed by the court under sub. (8) or
5the board under sub. (9).
SB1-SSA1,9,76 2. If the petition is dismissed as described under subd. 1. and the dismissal is
7appealed as described under s. 66.0209, all appeals are exhausted.
SB1-SSA1,9,88 3. An incorporation referendum is held in the town.
SB1-SSA1,18e 9Section 18e. 66.0203 (10) of the statutes is created to read:
SB1-SSA1,9,1610 66.0203 (10) Certain towns may become a city or village. A town that is
11adjacent to a city or village that contains an electronics and information technology
12manufacturing zone that is designated under s. 238.396 (1m) may become a city or
13village if the town holds, and approves, an incorporation referendum as described in
14s. 66.0211 (3). None of the other procedures contained in ss. 66.0201 to 66.0213 need
15to be fulfilled, and no approval by the board under s. 66.0207 is necessary for the town
16to become a city or village.
SB1-SSA1,18g 17Section 18g. 66.0215 (1m) of the statutes is created to read:
SB1-SSA1,9,2018 66.0215 (1m) Annexation limitation. Once a petition is filed under sub. (1),
19no territory within the town may be annexed by any city or village under s. 66.0217
20or 66.0219 until 30 days after the referendum is held in the town.
SB1-SSA1,18i 21Section 18i. 66.02162 (1m) of the statutes is created to read:
SB1-SSA1,9,2422 66.02162 (1m) Annexation limitation. Once a resolution is adopted under sub.
23(1), no territory within the town may be annexed by any city or village under s.
2466.0217 or 66.0219 until 30 days after the referendum is held in the town.
SB1-SSA1,18k 25Section 18k. 66.0621 (3m) of the statutes is created to read:
SB1-SSA1,10,6
166.0621 (3m) A county in which an electronics and information technology
2manufacturing zone designated under s. 238.396 (1m) exists may issue bonds under
3this section whose principal and interest are paid only through sales and use tax
4revenues imposed by the county under s. 77.70. The county shall be and continue
5without power to repeal such tax or obstruct the collection of the tax until all such
6payments have been made or provided for.
SB1-SSA1,19 7Section 19 . 66.1105 (2) (f) 1. (intro.) of the statutes is amended to read:
SB1-SSA1,10,258 66.1105 (2) (f) 1. (intro.) “Project costs" mean any expenditures made or
9estimated to be made or monetary obligations incurred or estimated to be incurred
10by the city which are listed in a project plan as costs of public works or improvements
11within a tax incremental district or, to the extent provided in this subd. 1. (intro.) or
12subds. 1. k., 1. m., and 1. n., or sub. (20) (c), without the district, plus any incidental
13costs, diminished by any income, special assessments, or other revenues, including
14user fees or charges, other than tax increments, received or reasonably expected to
15be received by the city in connection with the implementation of the plan. For any
16tax incremental district for which a project plan is approved on or after July 31, 1981,
17only a proportionate share of the costs permitted under this subdivision may be
18included as project costs to the extent that they benefit the tax incremental district,
19except that expenditures made or estimated to be made or monetary obligations
20incurred or estimated to be incurred by a 1st class city, to fund parking facilities
21ancillary to and within one mile from public entertainment facilities, including a
22sports and entertainment arena, shall be considered to benefit any tax incremental
23district located in whole or in part within a one-mile radius of such parking facilities.
24To the extent the costs benefit the municipality outside the tax incremental district,
25a proportionate share of the cost is not a project cost. “Project costs" include:
SB1-SSA1,19d
1Section 19d. 66.1105 (2) (f) 1. b. of the statutes is amended to read:
SB1-SSA1,11,72 66.1105 (2) (f) 1. b. Financing costs, including, but not limited to, all interest
3paid to holders of evidences of indebtedness issued to pay for project costs and, any
4premium paid over the principal amount of the obligations because of the redemption
5of the obligations prior to maturity, and payments made by the city or village to a
6county or other municipality that issues obligations to finance project costs of a
7district pursuant to sub. (20)
.
SB1-SSA1,20 8Section 20 . 66.1105 (4) (gm) 4. c. of the statutes is amended to read:
SB1-SSA1,11,209 66.1105 (4) (gm) 4. c. Except as provided in subs. (10) (c), (16) (d), (17), and (18)
10(c) 3., and (20) (b), the equalized value of taxable property of the district plus the
11value increment of all existing districts does not exceed 12 percent of the total
12equalized value of taxable property within the city. In determining the equalized
13value of taxable property under this subd. 4. c. or sub. (17) (c), the department of
14revenue shall base its calculations on the most recent equalized value of taxable
15property of the district that is reported under s. 70.57 (1m) before the date on which
16the resolution under this paragraph is adopted. If the department of revenue
17determines that a local legislative body exceeds the 12 percent limit described in this
18subd. 4. c. or sub. (17) (c), the department shall notify the city of its noncompliance,
19in writing, not later than December 31 of the year in which the department receives
20the completed application or amendment forms described in sub. (5) (b).
SB1-SSA1,21 21Section 21 . 66.1105 (20) of the statutes is created to read:
SB1-SSA1,12,222 66.1105 (20) Districts within an electronics and information technology
23manufacturing zone.
(a) Creation. With regard to a tax incremental district that
24is created in an electronics and information technology manufacturing zone that is
25designated under s. 238.396 (1m), the district may only be a district that is suitable

1for industrial sites or mixed-use development, as described in sub. (4) (gm) 4. a., and
2all of the following apply:
SB1-SSA1,12,93 1. Notwithstanding the dates specified in sub. (4) (gm) 2., if the resolution
4described under sub. (4) (gm) is adopted during the period between January 1 and
5December 1, the creation date shall be either the January 1 of the year in which the
6resolution is adopted or the next subsequent January 1, as specified by the local
7legislative body in the resolution. If a resolution is adopted during the period
8between December 2 and December 31, the creation date shall be the next
9subsequent January 1.
SB1-SSA1,12,1210 2. Notwithstanding the October 31 deadline for the city clerk's submission of
11the forms described in sub. (5) (b), the city clerk shall complete and submit the
12required forms for a tax incremental district described in this subsection either:
SB1-SSA1,12,1613 a. On or before December 31 of the year the resolution under subd. 1. is adopted
14if the resolution is adopted between January 1 and December 1, and the resolution
15specifies that the district's creation date is January 1 of the year in which the
16resolution is adopted.
SB1-SSA1,12,2117 b. On or after the next subsequent April 1 and before the next subsequent
18December 1 of the year the resolution under subd. 1. is adopted if the resolution is
19adopted between January 1 and December 1 and the resolution specifies that the
20district's creation date is the next subsequent January 1 or the resolution is adopted
21between December 2 and December 31.
SB1-SSA1,12,2322 (b) Exception to the 12 percent limit. Notwithstanding the 12 percent limit
23findings requirement described under sub. (4) (gm) 4. c.:
SB1-SSA1,12,2524 1. That findings requirement does not apply to a local legislative body's
25resolution which relates to a district described under this subsection.
SB1-SSA1,13,6
12. After a local legislative body's creation of a district described under this
2subsection, if that body makes the calculation under sub. (4) (gm) 4. c. for a tax
3incremental district created under this section but not under this subsection, that
4findings requirement may not include the value increment of the district created
5under this subsection, provided that the district created under this subsection has
6not terminated.
SB1-SSA1,13,97 (c) Expenditures. With regard to a tax incremental district described under this
8subsection, and subject to par. (ce), the creating city may incur project costs for any
9of the following, provided that the expenditures benefit the district:
SB1-SSA1,13,1010 1. Territory that is located in the same county as the district.
SB1-SSA1,13,2111 2. Notwithstanding the provisions of sub. (2) (f) 2. a. and c., the cost of
12constructing or expanding fire stations, purchasing police and fire equipment, and
13the cost of general government operating expenses related to providing police and
14fire protection services, provided that the total of such expenditures do not exceed,
15over the district's lifetime, 15 percent of the total positive tax increments received by
16the creating city over the district's lifetime. With regard to capital expenditures that
17may be made under this subdivision, such expenditures may be made only for the
18first 84 months following the district's creation, and any expenditures made under
19this subdivision for constructing or expanding fire stations may be made only for fire
20stations located within a one-mile radius of the electronics and information
21technology manufacturing zone that is designated under s. 238.396 (1m).
SB1-SSA1,13,2522 (ce) Certification. Before the creating city may incur project costs for any
23territory that is located outside the district but in the same county as the district, the
24city must obtain certification from the department of administration that the
25department believes such a proposed expenditure benefits the district.
SB1-SSA1,14,3
1(cm) Expenditure period. Notwithstanding the limitation on expenditures
2described in sub. (6) (am) 1., expenditures for a district described under this
3subsection may be made up to the unextended termination date described in par. (e).
SB1-SSA1,14,74 (d) Allocation of positive increments. 1. Notwithstanding the 20-year limit for
5allocating positive tax increments described in sub. (6) (a) 7., for a tax incremental
6district described under this subsection, that limit shall be 30 years for purposes of
7sub. (6) (a) 7.
SB1-SSA1,14,98 2. No tax incremental district described under this subsection may allocate
9positive tax increments as provided under sub. (4e) or (6) (d), (dm), (e), or (f).
SB1-SSA1,14,1210 (e) Termination. Notwithstanding the 20-year termination requirement
11specified in sub. (7) (am) 2., for a tax incremental district described under this
12subsection, that limit shall be 30 years for purposes of sub. (7) (am) 2.
SB1-SSA1,22 13Section 22 . 71.05 (6) (a) 15. of the statutes is amended to read:
SB1-SSA1,14,1914 71.05 (6) (a) 15. Except as provided under s. 71.07 (3p) (c) 5., the amount of the
15credits computed under s. 71.07 (2dm), (2dx), (2dy), (3g), (3h), (3n), (3p), (3q), (3r),
16(3rm), (3rn), (3s), (3t), (3w), (3wm), (3y), (4k), (4n), (5e), (5f), (5h), (5i), (5j), (5k), (5r),
17(5rm), (6n), and (8r) and not passed through by a partnership, limited liability
18company, or tax-option corporation that has added that amount to the partnership's,
19company's, or tax-option corporation's income under s. 71.21 (4) or 71.34 (1k) (g).
SB1-SSA1,23 20Section 23 . 71.07 (3w) (bm) 5. of the statutes is created to read:
SB1-SSA1,15,1021 71.07 (3w) (bm) 5. In addition to the credits under par. (b) and subds. 1. to 4.,
22and subject to the limitations provided in this subsection and s. 238.399 or s. 560.799,
232009 stats., a claimant that has retained the minimum number of full-time
24employees determined under s. 238.399 (5) (f) and maintained average zone payroll
25for the taxable year equal to or greater than the base year may claim as a credit

1against the tax imposed under s. 71.02 or 71.08 an amount equal to the percentage,
2as determined by the Wisconsin Economic Development Corporation, of the
3claimant's zone payroll paid in the 12 months prior to the certification date to the
4claimant's full-time employees in the enterprise zone whose annual wages are
5greater than the amount determined by multiplying 2,080 by 150 percent of the
6federal minimum wage in a tier I county or municipality or greater than $30,000 in
7a tier II county or municipality. The amount that the claimant may claim as credit
8under this subdivision for a taxable year shall not exceed $2,000,000. A claimant
9may claim a credit under this subdivision for no more than 5 consecutive taxable
10years.
SB1-SSA1,24 11Section 24 . 71.07 (3wm) of the statutes is created to read:
SB1-SSA1,15,1312 71.07 (3wm) Electronics and information technology manufacturing zone
13credit.
(a) Definitions. In this subsection:
SB1-SSA1,15,1514 1. “Claimant" means a person who is certified to claim tax benefits under s.
15238.396 (3) and who files a claim under this subsection.
SB1-SSA1,15,1916 2. “Full-time employee” means an individual who is employed in a job for which
17the annual pay is at least $30,000 and who is offered retirement, health, and other
18benefits that are equivalent to the retirement, health, and other benefits offered to
19an individual who is required to work at least 2,080 hours per year.
SB1-SSA1,15,2120 3. “State payroll" means the amount of payroll apportioned to this state, as
21determined under s. 71.25 (8).
SB1-SSA1,15,2322 6. “Wages" means wages under section 3306 (b) of the Internal Revenue Code,
23determined without regard to any dollar limitations.
SB1-SSA1,15,2424 7. “Zone” means a zone designated under s. 238.396 (1m).
SB1-SSA1,16,6
18. “Zone payroll" means the amount of state payroll that is attributable to
2wages paid by the claimant to full-time employees for services that are performed
3in the zone or that are performed outside the zone, but within the state, and for the
4benefit of the operations within the zone, as determined by the Wisconsin Economic
5Development Corporation. “Zone payroll" does not include the amount of wages paid
6to any full-time employees that exceeds $100,000.
SB1-SSA1,16,97 (b) Filing claims; payroll. Subject to the limitations provided in this subsection
8and s. 238.396, a claimant may claim as a credit against the tax imposed under s.
971.02 or 71.08 an amount calculated as follows:
SB1-SSA1,16,1110 1. Determine the zone payroll for the taxable year for full-time employees
11employed by the claimant.
SB1-SSA1,16,1212 2. Multiply the amount determined under subd. 1. by 17 percent.
SB1-SSA1,16,1713 (bm) Filing supplemental claims. In addition to claiming the credit under par.
14(b), and subject to the limitations under this subsection and s. 238.396, a claimant
15may claim as a credit against the tax imposed under s. 71.02 or 71.08 up to 15 percent
16of the claimant's significant capital expenditures in the zone in the taxable year, as
17determined under s. 238.396 (3m).
SB1-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.
SB1-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).
SB1-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.
SB1-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.
SB1-SSA1,25 12Section 25 . 71.08 (1) (intro.) of the statutes is amended to read:
SB1-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:
SB1-SSA1,26 22Section 26 . 71.10 (4) (i) of the statutes is amended to read:
SB1-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.
SB1-SSA1,27 13Section 27 . 71.21 (4) (a) of the statutes is amended to read:
SB1-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.
SB1-SSA1,28 18Section 28 . 71.26 (2) (a) 4. of the statutes is amended to read:
SB1-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).
SB1-SSA1,29 25Section 29 . 71.28 (3w) (bm) 5. of the statutes is created to read:
SB1-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.
SB1-SSA1,30 15Section 30 . 71.28 (3wm) of the statutes is created to read:
SB1-SSA1,19,1716 71.28 (3wm) Electronics and information technology manufacturing zone
17credit.
(a) Definitions. In this subsection:
SB1-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.
SB1-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.
SB1-SSA1,19,2524 3. “State payroll" means the amount of payroll apportioned to this state, as
25determined under s. 71.25 (8).
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