SB21,1509,109 (b) (intro.) When establishing a limit on tax benefits under par. (a), the
10corporation authority shall do all of the following:
SB21,1509,1111 1. Consider all of the criteria described in s. 238.365 235.365 (3) (a) to (e).
SB21,1509,1712 2. Establish a limit which does not greatly exceed a recommended limit,
13established under rules policies and procedures adopted by the corporation authority
14based on the cost, number and types of full-time jobs that will be created, retained,
15or upgraded, including full-time jobs available to members of the targeted
16population, as a result of the economic activity of the person certified under s.
17238.365 235.365 (3).
SB21,1509,20 18(2) (intro.) The corporation authority may, upon request, increase a limit on tax
19benefits established under sub. (1) if the corporation authority does all of the
20following:
SB21,1509,2321 (b) Revises the certification required under s. 238.365 235.365 (5) and provides
22a copy of the revised form to the department of revenue and the person whose limit
23is increased under this subsection.
SB21,1510,3
1(3) (a) (intro.) The corporation authority may reduce a limit established under
2sub. (1) or (2) if the corporation authority determines that any of the following
3applies:
SB21,1510,54 1. The limit is not consistent with the criteria listed under s. 238.365 235.365
5(3) (a) to (e).
SB21,1510,86 (b) The corporation authority shall notify the department of revenue and the
7person whose limit on tax benefits is reduced under par. (a) and provide a written
8explanation to the person of the reasons for reducing the limit.
SB21,4022 9Section 4022. 238.37 of the statutes is renumbered 235.37, and 235.37 (1)
10(intro.) and (b) and (2), as renumbered, are amended to read:
SB21,1510,1211 235.37 (1) (intro.) The corporation authority shall revoke the certification of a
12person certified under s. 238.365 235.365 (3) if the person does any of the following:
SB21,1510,1313 (b) Becomes subject to revocation under s. 238.38 235.38 (1).
SB21,1510,15 14(2) The corporation authority shall notify the department of revenue within 30
15days of revoking a certification under sub. (1).
SB21,4023 16Section 4023. 238.38 of the statutes is renumbered 235.38, and 235.38 (1)
17(intro.), (1m), (2) (intro.) and (a) and (3) (a) and (b), as renumbered, are amended to
18read:
SB21,1510,2319 235.38 (1) (intro.) Except as provided in subs. (2) and (3), no person may be
20certified under s. 238.365 235.365 (3), or a person's certification may be revoked
21under s. 238.37 235.37, if the proposed new business, expansion of an existing
22business, or other proposed economic activity in a development zone would do or does
23any of the following:
SB21,1510,25 24(1m) No person may be certified under s. 238.365 235.365 (3) on or after March
256, 2009.
SB21,1511,3
1(2) (intro.) Subsection (1) does not apply if, after a hearing, the corporation
2authority, or the local governing body under sub. (3) (a), determines that any of the
3following applies:
SB21,1511,64 (a) The total number of full-time jobs provided by the person in this state would
5be reduced if the person were not certified under s. 238.365 235.365 (3) or if the
6person's certification were revoked.
SB21,1511,13 7(3) (a) Except as provided in pars. (b) and (c), if the economic activity for which
8a person is seeking certification under s. 238.365 235.365 (3) is the relocation of a
9business into a development zone from a location that is outside the development
10zone but within the limits of a city, village, town, or federally recognized American
11Indian reservation in which that development zone is located, the local governing
12body that nominated that area as a development zone under s. 238.32 235.32 shall
13determine whether sub. (2) (a) or (b) applies.
SB21,1511,1914 (b) Only the corporation authority may determine whether sub. (2) (a) or (b)
15applies to a business relocation described in par. (a) if the business relocation would
16likely result in the loss of full-time jobs at or transfer of employees from a business
17location that is in this state but outside the limits of any city, village, town, or
18federally recognized American Indian reservation in which the development zone is
19located.
SB21,4024 20Section 4024. 238.385 of the statutes is renumbered 235.385, and 235.385 (1)
21(intro.) and (bm) and (2) (intro.), (b) and (c), as renumbered, are amended to read:
SB21,1512,222 235.385 (1) (intro.) For the development zone program under ss. 238.30 235.30
23and 238.31 to 238.38 235.31 to 235.38, the development opportunity zone program
24under s. 238.395 235.395, and the enterprise development zone program under s.
25238.397 235.397, the corporation authority shall adopt rules policies and procedures

1that further define a person's eligibility for tax benefits. The rules policies and
2procedures
shall do at least all of the following:
SB21,1512,63 (bm) Allow a person to claim up to $8,000 in tax benefits during the time that
4an area is designated as an enterprise development zone for retaining a full-time job
5if the corporation authority determines that the person made a significant capital
6investment to retain the full-time job.
SB21,1512,8 7(2) (intro.) The corporation authority may by rule specify circumstances under
8which the corporation authority may grant exceptions to any of the following:
SB21,1512,109 (b) The requirement under ss. 238.30 235.30 (2m) and 238.397 235.397 (1) (am)
10that an individual's pay must equal at least 150% of the federal minimum wage.
SB21,1512,1411 (c) The requirement under ss. 238.30 235.30 (2m) and 238.397 235.397 (1) (am)
12that an individual's position must be regular, nonseasonal, and full-time and that
13the individual must be required to work at least 2,080 hours per year, including paid
14leave and holidays.
SB21,4025 15Section 4025. 238.395 of the statutes is renumbered 235.395, and 235.395 (1)
16(a), (b), (c), (d), (e), (f), (g), (h) and (i), (2) (c), (d) 1. and 2. and (e) 1., 2. and 3., (3) (a)
171., 2., 3. and 4., (b) 9., (c) and (d), (4) (a) (intro.) and (b) and (5) (a) (intro.), 2. and 3.,
18(b), (c), (d), (e) (intro.) and 3. and (f), as renumbered, are amended to read:
SB21,1512,2019 235.395 (1) (a) An area in the city of Beloit, the legal description of which is
20provided to the corporation authority by the local governing body of the city of Beloit.
SB21,1512,2221 (b) An area in the city of West Allis, the legal description of which is provided
22to the corporation authority by the local governing body of the city of West Allis.
SB21,1512,2423 (c) An area in the city of Eau Claire, the legal description of which is provided
24to the corporation authority by the local governing body of the city of Eau Claire.
SB21,1513,2
1(d) An area in the city of Kenosha, the legal description of which is provided to
2the corporation authority by the local governing body of the city of Kenosha.
SB21,1513,43 (e) An area in the city of Milwaukee, the legal description of which is provided
4to the corporation authority by the local governing body of the city of Milwaukee.
SB21,1513,75 (f) For the Gateway Project, an area in the city of Beloit, the legal description
6of which is provided to the corporation authority by the local governing body of the
7city of Beloit.
SB21,1513,98 (g) An area in the city of Janesville, the legal description of which is provided
9to the corporation authority by the local governing body of the city of Janesville.
SB21,1513,1110 (h) An area in the city of Kenosha, the legal description of which is provided to
11the corporation authority by the local governing body of the city of Kenosha.
SB21,1513,1312 (i) An area in the city of Beloit, the legal description of which is provided to the
13corporation authority by the local governing body of the city of Beloit.
SB21,1513,16 14(2) (c) Annually, the corporation authority shall estimate the amount of forgone
15state revenue because of tax benefits claimed by persons in each development
16opportunity zone.
SB21,1513,2017 (d) 1. Notwithstanding pars. (a) and (e), the designation of an area as a
18development opportunity zone shall expire 90 days after the day on which the
19corporation authority determines that the forgone tax revenues under par. (c) will
20equal or exceed the limit for the development opportunity zone.
SB21,1513,2321 2. The corporation authority shall immediately notify the local governing body
22of the city in which the development opportunity zone is located of a change in the
23expiration date of the development opportunity zone under this paragraph.
SB21,1514,524 (e) 1. The corporation authority may extend the designation of an area under
25sub. (1) (g) as a development opportunity zone for an additional 60 months if the

1corporation authority determines that an extension under this subdivision would
2support economic development within the city. If the corporation authority extends
3the designation of the area as a development opportunity zone, the limit for tax
4benefits for the development opportunity zone under sub. (1) (g) is increased by
5$5,000,000.
SB21,1514,126 2. The corporation authority may extend the designation of an area under sub.
7(1) (h) as a development opportunity zone for an additional 60 months if the
8corporation authority determines that an extension under this subdivision would
9support economic development within the city. If the corporation authority extends
10the designation of the area as a development opportunity zone, the limit for tax
11benefits for the development opportunity zone under sub. (1) (h) is increased by
12$5,000,000.
SB21,1514,1813 3. The corporation authority may extend the designation of an area under sub.
14(1) (i) as a development opportunity zone for an additional 60 months if the
15corporation authority determines that an extension will support economic
16development within the city. If the corporation authority grants an extension under
17this subdivision, the limit for tax benefits for the development opportunity zone
18under sub. (1) (i) is increased by $5,000,000.
SB21,1514,24 19(3) (a) 1. Any person that is conducting or that intends to conduct economic
20activity in a development opportunity zone under sub. (1) (a) or (b) and that, in
21conjunction with the local governing body of the city in which the development
22opportunity zone is located, submits a project plan as described in par. (b) to the
23corporation authority no later than 6 months after April 23, 1994, shall be entitled
24to claim tax benefits while the area is designated as a development opportunity zone.
SB21,1515,6
12. Any person that is conducting or that intends to conduct economic activity
2in a development opportunity zone under sub. (1) (c) and that, in conjunction with
3the local governing body of the city in which the development opportunity zone is
4located, submits a project plan as described in par. (b) to the corporation authority
5no later than 6 months after April 28, 1995, shall be entitled to claim tax benefits
6while the area is designated as a development opportunity zone.
SB21,1515,127 3. Any person that is conducting or that intends to conduct economic activity
8in a development opportunity zone under sub. (1) (d) and that, in conjunction with
9the local governing body of the city in which the development opportunity zone is
10located, submits a project plan as described in par. (b) to the corporation authority
11no later than July 1, 2000, shall be entitled to claim tax benefits while the area is
12designated as a development opportunity zone.
SB21,1515,1813 4. Any person that is conducting or that intends to conduct economic activity
14in a development opportunity zone under sub. (1) (e), (f), (g), (h), or (i) and that, in
15conjunction with the local governing body of the city in which the development
16opportunity zone is located, submits a project plan as described in par. (b) to the
17corporation authority shall be entitled to claim tax benefits while the area is
18designated as a development opportunity zone.
SB21,1515,2019 (b) 9. Other information required by the corporation authority or the
20department of revenue.
SB21,1515,2221 (c) The corporation authority shall notify the department of revenue of all
22persons entitled to claim tax benefits under this subsection.
SB21,1515,2523 (d) The corporation authority annually shall verify information submitted to
24the corporation authority under s. 71.07 (2di), (2dm), or (2dx), 71.28 (1di), (1dm), or
25(1dx), 71.47 (1di), (1dm), or (1dx), or 76.636.
SB21,1516,2
1(4) (a) (intro.) The corporation authority shall revoke the entitlement of a
2person to claim tax benefits under sub. (3) if the person does any of the following:
SB21,1516,43 (b) The corporation authority shall notify the department of revenue within 30
4days after revoking an entitlement under par. (a).
SB21,1516,8 5(5) (a) (intro.) The corporation authority may certify for tax benefits a person
6that is conducting economic activity in the development opportunity zone under sub.
7(1) (e) or (f) and that is not otherwise entitled to claim tax benefits if all of the
8following apply:
SB21,1516,119 2. The corporation authority determines that the economic activity of the other
10person under subd. 1. would not have occurred but for the involvement of the person
11to be certified for tax benefits under this subsection.
SB21,1516,1412 3. The person to be certified for tax benefits under this subsection will pass the
13benefits through to the other person conducting the economic activity under subd.
141., as determined by the corporation authority.
SB21,1516,1815 (b) A person intending to claim tax benefits under this subsection shall submit
16to the corporation authority an application, in the form required by the corporation
17authority, containing information required by the corporation authority and by the
18department of revenue.
SB21,1516,2019 (c) The corporation authority shall notify the department of revenue of all
20persons certified to claim tax benefits under this subsection.
SB21,1516,2321 (d) The corporation authority annually shall verify information submitted to
22the corporation authority under s. 71.07 (2dm) or (2dx), 71.28 (1dm) or (1dx), 71.47
23(1dm) or (1dx), or 76.636.
SB21,1516,2524 (e) (intro.) The corporation authority shall revoke the entitlement of a person
25to claim tax benefits under this subsection if the person does any of the following:
SB21,1517,2
13. Does not pass the benefits through to the other person conducting the
2economic activity under par. (a) 1., as determined by the corporation authority.
SB21,1517,43 (f) The corporation authority shall notify the department of revenue within 30
4days after revoking an entitlement under par. (e).
SB21,4026 5Section 4026. 238.397 of the statutes is renumbered 235.397, and 235.397 (1)
6(am), (c) and (d), (2) (a) (intro.) and 4. a. and d., (b) (intro.) and 8., (bg) (intro.), (br)
7(intro.), (c), (d) and (e), (3) (a), (b) 11. and (c), (4) (a), (c), (d) and (g), (5) (a), (b) and (d)
81. and 2. and (6) (a) (intro.) and (b), as renumbered, are amended to read:
SB21,1517,109 235.397 (1) (am) "Full-time job" has the meaning given in s. 238.30 235.30
10(2m).
SB21,1517,1111 (c) "Target population" has the meaning given in s. 238.30 235.30 (6).
SB21,1517,1212 (d) "Tax benefits" has the meaning given in s. 238.30 235.30 (7).
SB21,1517,15 13(2) (a) (intro.) Subject to pars. (c), (d), and (e), the corporation authority may
14designate an area as an enterprise development zone for a project if the corporation
15authority determines all of the following:
SB21,1517,1816 4. a. The unemployment rate in the area is higher than the state average for
17the 18 months immediately preceding the date on which the application under sub.
18(3) was submitted to the corporation authority.
SB21,1517,2219 d. In the 36 months immediately preceding the date on which the application
20under sub. (3) was submitted to the corporation authority, a number of workers in
21the area were permanently laid off by their employer or became unemployed as a
22result of a business action subject to s. 109.07 (1m).
SB21,1517,2423 (b) (intro.) In making a determination under par. (a), the corporation authority
24shall consider all of the following:
SB21,1517,2525 8. Any other factors that the corporation authority considers relevant.
SB21,1518,3
1(bg) (intro.) Notwithstanding par. (a) and subject to pars. (c), (d), and (e), the
2corporation authority may designate an area as an enterprise development zone for
3a project if the corporation authority determines all of the following:
SB21,1518,54 (br) (intro.) In making a determination under par. (bg), the corporation
5authority shall consider all of the following:
SB21,1518,96 (c) The corporation authority may not designate as an enterprise development
7zone, or as any part of an enterprise development zone, an area that is located within
8the boundaries of an area that is designated as a development opportunity zone
9under s. 238.395 235.395, the designation of which is in effect.
SB21,1518,1310 (d) The corporation authority may not designate more than 98 enterprise
11development zones unless the corporation authority obtains the approval of the joint
12committee on finance to do so. Of the enterprise development zones that the
13corporation authority designates, at least 10 shall be designated under par. (bg).
SB21,1518,1514 (e) The corporation authority may not designate any area as an enterprise
15development zone on or after March 6, 2009.
SB21,1518,19 16(3) (a) A person that conducts or that intends to conduct a project and that
17desires to have the area in which the project is or is to be conducted designated as
18an enterprise development zone for the purpose of claiming tax benefits may submit
19to the corporation authority an application and a project plan.
SB21,1518,2120 (b) 11. Any other information required by the corporation authority or the
21department of revenue.
SB21,1518,2322 (c) The corporation authority may not accept or approve any applications or
23project plans submitted under par. (a) on or after March 6, 2009.
SB21,1519,3 24(4) (a) Except as provided in par. (h), if the corporation authority approves a
25project plan under sub. (3) and designates the area in which the person submitting

1the project plan conducts or intends to conduct the project as an enterprise
2development zone under the criteria under sub. (2), the corporation authority shall
3certify the person as eligible for tax benefits.
SB21,1519,74 (c) When the corporation authority designates an area as an enterprise
5development zone for a project, the corporation authority shall notify the governing
6body of any city, village, town, or federally recognized American Indian tribe or band
7in which the area is located of the area's designation.
SB21,1519,118 (d) The corporation authority shall notify the department of revenue of all
9persons entitled to claim tax benefits under this section, except that the corporation
10authority shall notify the office of the commissioner of insurance of all persons
11entitled to claim the credit under s. 76.636.
SB21,1519,1312 (g) The corporation authority annually shall verify information submitted to
13the corporation authority under s. 71.07 (2dx), 71.28 (1dx), 71.47 (1dx), or 76.636.
SB21,1519,17 14(5) (a) When the corporation authority designates an area as an enterprise
15development zone under this section, the corporation authority shall specify the
16length of time, not to exceed 84 months, that the designation is effective, subject to
17par. (d) and sub. (6).
SB21,1519,2018 (b) When the corporation authority designates an area as an enterprise
19development zone under this section, the corporation authority shall establish a
20limit, not to exceed $3,000,000, for tax benefits for the enterprise development zone.
SB21,1519,2521 (d) 1. Notwithstanding the length of time specified by the corporation authority
22under par. (a), the designation of an area as an enterprise development zone shall
23expire 90 days after the day on which the corporation authority determines that the
24forgone tax revenues under par. (c) will equal or exceed the limit established for the
25enterprise development zone.
SB21,1520,5
12. The corporation authority shall immediately notify the department of
2revenue and the governing body of any city, village, town, or federally recognized
3American Indian tribe or band in which the enterprise development zone is located
4of a change in the expiration date of the enterprise development zone under this
5paragraph.
SB21,1520,8 6(6) (a) (intro.) The corporation authority shall revoke the entitlement of a
7person to claim tax benefits under this section, and the designation of the area as an
8enterprise development zone shall expire, if the person does any of the following:
SB21,1520,109 (b) The corporation authority shall notify the department of revenue within 30
10days after revoking an entitlement under par. (a).
SB21,4027 11Section 4027. 238.398 of the statutes is renumbered 235.398, and 235.398 (2)
12(a) and (b), (3) (a) and (b), (4) (a) (intro.) and (b) and (5) (intro.) and (e), as renumbered,
13are amended to read:
SB21,1520,1814 235.398 (2) (a) Except as provided under par. (c), the corporation authority may
15designate one area in the state as an agricultural development zone. The area must
16be located in a rural municipality. An agricultural business that is located in an
17agricultural development zone and that is certified by the corporation authority
18under sub. (3) is eligible for tax benefits as provided in sub. (3).
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