AB1,21,1210 (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:
AB1,21,1613 1. Determine the zone payroll for the taxable year for full-time employees
14whose annual wages are greater than the amount determined by multiplying 2,080
15by 150 percent of the federal minimum wage in a tier I county or municipality or
16greater than $30,000 in a tier II county or municipality.
AB1,21,1717 2. Multiply the amount determined under subd. 1. by 17 percent.
AB1,21,2218 (bm) Filing supplemental claims. In addition to claiming the credit under par.
19(b), and subject to the limitations under this subsection and s. 238.396, a claimant
20may claim as a credit against the tax imposed under s. 71.23 an amount equal to 15
21percent of the claimant's significant capital expenditures in the zone in the taxable
22year, as determined under s. 238.396 (3m).
AB1,22,523 (c) Limitations. 1. Partnerships, limited liability companies, and tax-option
24corporations may not claim the credit under this subsection, but the eligibility for,
25and the amount of, the credit are based on their payment of amounts described under

1pars. (b) and (bm). A partnership, limited liability company, or tax-option
2corporation shall compute the amount of credit that each of its partners, members,
3or shareholders may claim and shall provide that information to each of them.
4Partners, members of limited liability companies, and shareholders of tax-option
5corporations may claim the credit in proportion to their ownership interests.
AB1,22,86 2. No credit may be allowed under this subsection unless the claimant includes
7with the claimant's return a copy of the claimant's certification for tax benefits under
8s. 238.396 (3).
AB1,22,109 (d) Administration. 1. Subsection (4) (g) and (h), as it applies to the credit
10under sub. (4), applies to the credit under this subsection.
AB1,22,1611 2. If the allowable amount of the claim under this subsection exceeds the taxes
12otherwise due on the claimant's income under s. 71.23, the amount of the claim that
13is not used to offset those taxes shall be certified by the department of revenue to the
14department of administration for payment by check, share draft, or other draft
15drawn from the appropriation under s. 20.835 (2) (cp). Notwithstanding s. 71.82, no
16interest shall be paid on amounts certified under this subdivision.
AB1,31 17Section 31. 71.30 (3) (f) of the statutes is amended to read:
AB1,23,318 71.30 (3) (f) The total of farmland preservation credit under subch. IX,
19farmland tax relief credit under s. 71.28 (2m), dairy manufacturing facility
20investment credit under s. 71.28 (3p), jobs credit under s. 71.28 (3q), meat processing
21facility investment credit under s. 71.28 (3r), woody biomass harvesting and
22processing credit under s. 71.28 (3rm), food processing plant and food warehouse
23investment credit under s. 71.28 (3rn), enterprise zone jobs credit under s. 71.28
24(3w), electronics and information technology manufacturing zone credit under s.
2571.28 (3wm),
business development credit under s. 71.28 (3y), film production

1services credit under s. 71.28 (5f), film production company investment credit under
2s. 71.28 (5h), beginning farmer and farm asset owner tax credit under s. 71.28 (8r),
3and estimated tax payments under s. 71.29.
AB1,32 4Section 32. 71.34 (1k) (g) of the statutes is amended to read:
AB1,23,85 71.34 (1k) (g) An addition shall be made for credits computed by a tax-option
6corporation under s. 71.28 (1dm), (1dx), (1dy), (3), (3g), (3h), (3n), (3p), (3q), (3r),
7(3rm), (3rn), (3t), (3w), (3wm), (3y), (4), (5), (5e), (5f), (5g), (5h), (5i), (5j), (5k), (5r),
8(5rm), (6n), and (8r) and passed through to shareholders.
AB1,33 9Section 33 . 73.0300 of the statutes is created to read:
AB1,23,14 1073.0300 Disregarded entities. With regard to a single-owner entity that is
11disregarded as a separate entity under section 7701 of the Internal Revenue Code,
12any notice that the department of revenue sends to the owner or to the entity is
13considered a notice sent to both and both are liable for any amounts due as specified
14in the notice. This section applies to all laws administered by the department.
AB1,34 15Section 34 . 77.54 (65) of the statutes is created to read:
AB1,23,2416 77.54 (65) The sales price from the sale of building materials, supplies, and
17equipment and the sale of services described in s. 77.52 (2) (a) 20. to; and the storage,
18use, or other consumption of the same property and services by; owners, lessees,
19contractors, subcontractors, or builders if that property or service is acquired solely
20for or used solely in, the construction or development of facilities located in an
21electronics and information technology manufacturing zone designated under s.
22238.396 (1m) and if the capital expenditures for the construction or development of
23such facilities may be claimed as a credit under s. 71.07 (3wm) (bm) or 71.28 (3wm)
24(bm), as certified by the Wisconsin Economic Development Corporation.
AB1,35 25Section 35 . 84.0145 (2) of the statutes is amended to read:
AB1,24,3
184.0145 (2) Subject to sub. (3) and s. 86.255, any southeast Wisconsin freeway
2megaproject may be funded only from the appropriations under ss. 20.395 (3) (aq),
3(av), (ax), and (ct) and 20.866 (2) (uup) and, (uur), and (uuz).
AB1,36 4Section 36 . 84.585 of the statutes is created to read:
AB1,24,8 584.585 Additional contingent funding for southeast Wisconsin freeway
6megaprojects
. Subject to 2017 Wisconsin Act .... (this act), section 60 (1), the
7proceeds of general obligation bonds issued under s. 20.866 (2) (uuz) may be used to
8fund southeast Wisconsin freeway megaprojects under s. 84.0145 (3) (b) 1.
AB1,37 9Section 37 . 180.0622 (2) of the statutes is amended to read:
AB1,24,1410 180.0622 (2) Unless otherwise provided in the articles of incorporation, a
11shareholder of a corporation is not personally liable for the acts or debts of the
12corporation, except for a shareholder in a corporation defined under s. 71.365 (7), and
13only to the extent provided for under s. 73.0300, and
except that a shareholder may
14become personally liable by his or her acts or conduct other than as a shareholder.
AB1,38 15Section 38 . 183.0304 (1) of the statutes is amended to read:
AB1,24,2216 183.0304 (1) The debts, obligations and liabilities of a limited liability
17company, whether arising in contract, tort or otherwise, shall be solely the debts,
18obligations and liabilities of the limited liability company. Except as provided in ss.
1973.0300, 183.0502, and 183.0608, a member or manager of a limited liability
20company is not personally liable for any debt, obligation or liability of the limited
21liability company, except that a member or manager may become personally liable
22by his or her acts or conduct other than as a member or manager.
AB1,39 23Section 39 . 196.192 (1) of the statutes is renumbered 196.192 (1) (intro.) and
24amended to read:
AB1,24,2525 196.192 (1) (intro.) In this section, “electric:
AB1,25,2
1(a) “Electric public utility" means a public utility whose purpose is the
2generation, distribution and sale of electric energy.
AB1,40 3Section 40 . 196.192 (1) (b) of the statutes is created to read:
AB1,25,54 196.192 (1) (b) “Electronics and information technology manufacturing zone”
5means a zone designated under s. 238.396 (1m).
AB1,41 6Section 41 . 196.192 (2) of the statutes is renumbered 196.192 (2) (am).
AB1,42 7Section 42 . 196.192 (2m) of the statutes is created to read:
AB1,25,158 196.192 (2m) (a) No later than January 1, 2020, an electric public utility
9providing service to an electronics and information technology manufacturing zone
10shall file with the commission tariffs that include market-based pricing and options
11that allow a new retail customer within the electronics and information technology
12manufacturing zone to receive market benefits and take market risks for some or all
13of the customer's purchases of capacity or energy, subject to the maximum capacity
14or energy purchase limits that shall be established by the commission, and shall
15include the following requirements in the tariffs:
AB1,25,1816 1. The electric public utility shall verify that the customer is eligible for an
17electronics and information technology manufacturing zone credit under s. 71.07
18(3wm).
AB1,25,2019 2. The customer shall annually nominate the amount of capacity and energy
20subject to the market-based tariff.
AB1,25,2221 3. The customer shall provide not less than 12 months' notice to terminate
22service under the market-based tariff.
AB1,25,2323 4. The term of the market-based tariff may not be less than 10 years.
AB1,26,3
15. The customer shall pay the difference, if any, between the otherwise
2applicable retail rate and the market-based tariff rate if the customer does any of
3the following:
AB1,26,54 a. Supplies false or misleading information regarding its applicability for the
5market-based tariff.
AB1,26,86 b. Leaves the electronics and information technology manufacturing zone to
7conduct substantially the same business outside the electronics and information
8technology manufacturing zone.
AB1,26,129 c. Ceases operations in the electronics and information technology
10manufacturing zone and does not renew operation of the business or a similar
11business within the electronics and information technology manufacturing zone
12within 12 months.
AB1,26,1413 (b) The commission shall approve market-based rates that are consistent with
14par. (a).
AB1,43 15Section 43 . 196.192 (3) (a) of the statutes is renumbered 196.192 (2) (bm) and
16amended to read:
AB1,26,2117 196.192 (2) (bm) The commission shall approve market-based rates that are
18consistent with the options specified in sub. (2) par. (am), except that the commission
19may not approve a market-based rate unless the commission determines that the
20rate will not harm shareholders of the investor-owned electric public utility or
21customers who are not subject to the rate.
AB1,44 22Section 44 . 196.192 (3) (b) of the statutes is renumbered 196.192 (3m) and
23amended to read:
AB1,27,3
1196.192 (3m) Nothing in s. 196.20, 196.22, 196.37, 196.60 or 196.604 prohibits
2the commission from approving a filing under sub. (2) (am) or (2m) (a) or approving
3market-based rates under par. (a) sub. (2) (bm) or (2m) (b).
AB1,45 4Section 45 . 196.192 (4) of the statutes is renumbered 196.192 (2) (c) and
5amended to read:
AB1,27,96 196.192 (2) (c) Subject to any approval of the commission that is necessary, an
7electric public utility that is not an investor-owned electric public utility may
8implement market-based rates approved under sub. (3) (a) par. (bm) or implement
9the options in filings under sub. (2) par. (am) that are approved by the commission.
AB1,46 10Section 46 . 196.49 (5g) (ar) 3. of the statutes is created to read:
AB1,27,1211 196.49 (5g) (ar) 3. The project is within an electronics and information
12technology manufacturing zone designated under s. 238.396 (1m).
AB1,47 13Section 47 . 196.491 (1) (f) of the statutes is amended to read:
AB1,27,2014 196.491 (1) (f) Except as provided in subs. (2) (b) 8. and (3) (d) 3m.,
15“high-voltage transmission line" means a conductor of electric energy exceeding one
16mile in length designed for operation at a nominal voltage of 100 kilovolts or more,
17together with associated facilities, and does not include transmission line relocations
18that are within an electronics and information technology manufacturing zone
19designated under s. 238.396 (1m) or
that the commission determines are necessary
20to facilitate highway or airport projects.
AB1,48 21Section 48 . 230.08 (2) (xt) of the statutes is created to read:
AB1,27,2322 230.08 (2) (xt) The economic development liaison in the department of
23administration.
AB1,49 24Section 49. 238.396 of the statutes is created to read:
AB1,28,3
1238.396 Electronics and information technology manufacturing zone.
2(1)
Definition. In this section, “tax benefits” means the income and franchise tax
3credits under ss. 71.07 (3wm) and 71.28 (3wm).
AB1,28,5 4(1m) Designation of zones; criteria. (a) The corporation may designate not
5more than one electronics and information technology manufacturing zone.
AB1,28,76 (b) In determining whether to designate an area under par. (a), the corporation
7shall consider all of the following:
AB1,28,118 1. Indicators of the area's economic need, which may include data regarding
9household income, average wages, the condition of property, housing values,
10population decline, job losses, infrastructure and energy support, the rate of business
11development, and the existing resources available to the area.
AB1,28,1412 2. The effect of designation on other initiatives and programs to promote
13economic and community development in the area, including job retention, job
14creation, job training, and creating high-paying jobs.
AB1,28,1715 (c) The corporation shall specify whether an electronics and information
16technology manufacturing zone designated under par. (a) is located in a tier I county
17or municipality or a tier II county or municipality.
AB1,28,1918 (d) The corporation shall, to the extent possible, give preference to the greatest
19economic need.
AB1,28,21 20(2) Time limit. A designation under sub. (1m) shall remain in effect for no more
21than 15 years.
AB1,28,23 22(3) Certification. The corporation may certify for tax benefits a business that
23begins operations in an electronics and information technology manufacturing zone.
AB1,29,6 24(3m) Additional tax benefits for significant capital expenditures. If the
25corporation determines that a business certified under sub. (3) makes a significant

1capital expenditure in the electronics and information technology manufacturing
2zone, the corporation may certify the business to receive additional tax benefits in
3an amount to be determined by the corporation, but not exceeding 15 percent of the
4business's capital expenditures. The corporation shall, in a manner determined by
5the corporation, allocate the tax benefits a business is certified to receive under this
6subsection over a period of 7 years.
AB1,29,9 7(3s) Limitations on tax benefits. (a) The corporation may not issue
8certifications to claim tax benefits under ss. 71.07 (3wm) (b) and 71.28 (3wm) (b) that
9total more than $1,500,000,000.
AB1,29,1110 (b) The corporation may not issue certifications to claim tax benefits under ss.
1171.07 (3wm) (bm) and 71.28 (3wm) (bm) that total more than $1,350,000,000.
AB1,29,13 12(4) Other duties. (a) The corporation shall revoke a certification under sub.
13(3) if the business does any of the following:
AB1,29,1414 1. Supplies false or misleading information to obtain tax benefits.
AB1,29,1615 2. Leaves the electronics and information technology manufacturing zone to
16conduct substantially the same business outside the zone.
AB1,29,1917 3. Ceases operations in the electronics and information technology
18manufacturing zone and does not renew operation of the business or a similar
19business in the zone within 12 months.
AB1,29,2320 (b) The corporation may require a business to repay any tax benefits the
21business claims for a year in which the business failed to maintain employment
22levels or a significant capital investment in property required by an agreement
23between the business and the corporation.
AB1,30,3
1(c) The corporation shall determine the maximum amount of the tax benefits
2that a certified business may claim and shall notify the department of revenue of this
3amount.
AB1,30,54 (d) The corporation shall annually verify the information submitted to the
5corporation under ss. 71.07 (3wm) and 71.28 (3wm).
AB1,30,96 (e) The corporation shall adopt policies and procedures defining a tier I county
7or municipality and a tier II county or municipality. The corporation may consider
8all of the following information when establishing the definitions required under this
9paragraph:
AB1,30,1010 1. Unemployment rate.
AB1,30,1211 2. Percentage of families with incomes below the poverty line established under
1242 USC 9902 (2).
AB1,30,1313 3. Median family income.
AB1,30,1414 4. Median per capita income.
AB1,30,1615 5. Other significant or irregular indicators of economic distress, such as a
16natural disaster or mass layoff.
AB1,30,1817 (f) The corporation shall adopt policies and procedures defining “significant
18capital expenditure” for purposes of sub. (3m).
AB1,30,22 19(5) No environmental impact statement required. The issuance of any permit
20or approval for a new manufacturing facility within an electronics and information
21technology manufacturing zone designated under this section is not a major action
22for the purposes of s. 1.11 (2) (c).
AB1,50 23Section 50 . 238.399 (3) (a) of the statutes is amended to read:
AB1,30,2524 238.399 (3) (a) The corporation may designate not more than 30 35 enterprise
25zones.
AB1,51
1Section 51. 238.399 (3) (e) of the statutes is created to read:
AB1,31,62 238.399 (3) (e) If the corporation revokes all certifications for tax benefits
3within a designated enterprise zone, the corporation may cancel the designation of
4that enterprise zone. After canceling the designation of an enterprise zone, the
5corporation may designate a new enterprise zone subject to the limits of this
6subsection.
AB1,52 7Section 52 . 238.399 (4) of the statutes is renumbered 238.399 (4) (a).
AB1,53 8Section 53 . 238.399 (4) (b) of the statutes is created to read:
AB1,31,109 238.399 (4) (b) If an enterprise zone designation expires under par. (a), the
10corporation may designate a new enterprise zone subject to the limits of sub. (3).
AB1,54 11Section 54 . 238.399 (5) (f) of the statutes is created to read:
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