AB1-engrossed,22,96 2. “Full-time employee” means an individual who is employed in a job for which
7the annual pay is at least $30,000 and who is offered retirement, health, and other
8benefits that are equivalent to the retirement, health, and other benefits offered to
9an individual who is required to work at least 2,080 hours per year.
AB1-engrossed,22,1110 3. “State payroll" means the amount of payroll apportioned to this state, as
11determined under s. 71.25 (8).
AB1-engrossed,22,1312 6. “Wages" means wages under section 3306 (b) of the Internal Revenue Code,
13determined without regard to any dollar limitations.
AB1-engrossed,22,1414 7. “Zone” means a zone designated under s. 238.396 (1m).
AB1-engrossed,22,2015 8. “Zone payroll" means the amount of state payroll that is attributable to
16wages paid by the claimant to full-time employees for services that are performed
17in the zone or that are performed outside the zone, but within the state, and for the
18benefit of the operations within the zone, as determined by the Wisconsin Economic
19Development Corporation. “Zone payroll" does not include the amount of wages paid
20to any full-time employees that exceeds $100,000.
AB1-engrossed,22,2321 (b) Filing claims; payroll. Subject to the limitations provided in this subsection
22and s. 238.396, a claimant may claim as a credit against the tax imposed under s.
2371.02 or 71.08 an amount calculated as follows:
AB1-engrossed,22,2524 1. Determine the zone payroll for the taxable year for full-time employees
25employed by the claimant.
AB1-engrossed,23,1
12. Multiply the amount determined under subd. 1. by 17 percent.
AB1-engrossed,23,62 (bm) Filing supplemental claims. In addition to claiming the credit under par.
3(b), and subject to the limitations under this subsection and s. 238.396, a claimant
4may claim as a credit against the tax imposed under s. 71.02 or 71.08 up to 15 percent
5of the claimant's significant capital expenditures in the zone in the taxable year, as
6determined under s. 238.396 (3m).
AB1-engrossed,23,147 (c) Limitations. 1. Partnerships, limited liability companies, and tax-option
8corporations may not claim the credit under this subsection, but the eligibility for,
9and the amount of, the credit are based on their payment of amounts described under
10pars. (b) and (bm). A partnership, limited liability company, or tax-option
11corporation shall compute the amount of credit that each of its partners, members,
12or shareholders may claim and shall provide that information to each of them.
13Partners, members of limited liability companies, and shareholders of tax-option
14corporations may claim the credit in proportion to their ownership interests.
AB1-engrossed,23,1715 2. No credit may be allowed under this subsection unless the claimant includes
16with the claimant's return a copy of the claimant's certification for tax benefits under
17s. 238.396 (3).
AB1-engrossed,23,1918 (d) Administration. 1. Section 71.28 (4) (g) and (h), as it applies to the credit
19under s. 71.28 (4), applies to the credit under this subsection.
AB1-engrossed,23,2520 2. If the allowable amount of the claim under this subsection exceeds the taxes
21otherwise due on the claimant's income under s. 71.02, the amount of the claim that
22is not used to offset those taxes shall be certified by the department of revenue to the
23department of administration for payment by check, share draft, or other draft
24drawn from the appropriation under s. 20.835 (2) (cp). Notwithstanding s. 71.82, no
25interest shall be paid on amounts certified under this subdivision.
AB1-engrossed,25
1Section 25. 71.08 (1) (intro.) of the statutes is amended to read:
AB1-engrossed,24,102 71.08 (1) Imposition. (intro.) If the tax imposed on a natural person, married
3couple filing jointly, trust, or estate under s. 71.02, not considering the credits under
4ss. 71.07 (1), (2dx), (2dy), (3m), (3n), (3p), (3q), (3r), (3rm), (3rn), (3s), (3t), (3w),
5(3wm), (3y), (4k), (5b), (5d), (5e), (5f), (5h), (5i), (5j), (5n), (6), (6e), (8r), (9e), (9m), and
6(9r), 71.28 (1dx), (1dy), (2m), (3), (3n), (3t), (3w), (3wm), and (3y), 71.47 (1dx), (1dy),
7(2m), (3), (3n), (3t), (3w), and (3y), 71.57 to 71.61, and 71.613 and subch. VIII and
8payments to other states under s. 71.07 (7), is less than the tax under this section,
9there is imposed on that natural person, married couple filing jointly, trust or estate,
10instead of the tax under s. 71.02, an alternative minimum tax computed as follows:
AB1-engrossed,26 11Section 26. 71.10 (4) (i) of the statutes is amended to read:
AB1-engrossed,25,212 71.10 (4) (i) The total of claim of right credit under s. 71.07 (1), farmland
13preservation credit under ss. 71.57 to 71.61, farmland preservation credit, 2010 and
14beyond under s. 71.613, homestead credit under subch. VIII, farmland tax relief
15credit under s. 71.07 (3m), dairy manufacturing facility investment credit under s.
1671.07 (3p), jobs tax credit under s. 71.07 (3q), meat processing facility investment
17credit under s. 71.07 (3r), woody biomass harvesting and processing credit under s.
1871.07 (3rm), food processing plant and food warehouse investment credit under s.
1971.07 (3rn), business development credit under s. 71.07 (3y), film production services
20credit under s. 71.07 (5f), film production company investment credit under s. 71.07
21(5h), veterans and surviving spouses property tax credit under s. 71.07 (6e),
22enterprise zone jobs credit under s. 71.07 (3w), electronics and information
23technology manufacturing zone credit under s. 71.07 (3wm),
beginning farmer and
24farm asset owner tax credit under s. 71.07 (8r), earned income tax credit under s.

171.07 (9e), estimated tax payments under s. 71.09, and taxes withheld under subch.
2X.
AB1-engrossed,27 3Section 27. 71.21 (4) (a) of the statutes is amended to read:
AB1-engrossed,25,74 71.21 (4) (a) The amount of the credits computed by a partnership under s.
571.07 (2dm), (2dx), (2dy), (3g), (3h), (3n), (3p), (3q), (3r), (3rm), (3rn), (3s), (3t), (3w),
6(3wm), (3y), (4k), (4n), (5e), (5f), (5g), (5h), (5i), (5j), (5k), (5r), (5rm), (6n), and (8r) and
7passed through to partners shall be added to the partnership's income.
AB1-engrossed,28 8Section 28. 71.26 (2) (a) 4. of the statutes is amended to read:
AB1-engrossed,25,149 71.26 (2) (a) 4. Plus the amount of the credit computed under s. 71.28 (1dm),
10(1dx), (1dy), (3g), (3h), (3n), (3p), (3q), (3r), (3rm), (3rn), (3t), (3w), (3wm), (5e), (5f),
11(5g), (5h), (5i), (5j), (5k), (5r), (5rm), (6n), (8r), and (9s) and not passed through by a
12partnership, limited liability company, or tax-option corporation that has added that
13amount to the partnership's, limited liability company's, or tax-option corporation's
14income under s. 71.21 (4) or 71.34 (1k) (g).
AB1-engrossed,29 15Section 29. 71.28 (3w) (bm) 5. of the statutes is created to read:
AB1-engrossed,26,416 71.28 (3w) (bm) 5. In addition to the credits under par. (b) and subds. 1. to 4.,
17and subject to the limitations provided in this subsection and s. 238.399 or s. 560.799,
182009 stats., a claimant that has retained the minimum number of full-time
19employees determined under s. 238.399 (5) (f) and maintained average zone payroll
20for the taxable year equal to or greater than the base year may claim as a credit
21against the tax imposed under s. 71.23 an amount equal to the percentage, as
22determined by the Wisconsin Economic Development Corporation, of the claimant's
23zone payroll paid in the 12 months prior to the certification date to the claimant's
24full-time employees in the enterprise zone whose annual wages are greater than the
25amount determined by multiplying 2,080 by 150 percent of the federal minimum

1wage in a tier I county or municipality or greater than $30,000 in a tier II county or
2municipality. The amount that the claimant may claim as credit under this
3subdivision for a taxable year shall not exceed $2,000,000. A claimant may claim a
4credit under this subdivision for no more than 5 consecutive taxable years.
AB1-engrossed,30 5Section 30. 71.28 (3wm) of the statutes is created to read:
AB1-engrossed,26,76 71.28 (3wm) Electronics and information technology manufacturing zone
7credit.
(a) Definitions. In this subsection:
AB1-engrossed,26,98 1. “Claimant" means a person who is certified to claim tax benefits under s.
9238.396 (3) and who files a claim under this subsection.
AB1-engrossed,26,1310 2. “Full-time employee” means an individual who is employed in a job for which
11the annual pay is at least $30,000 and who is offered retirement, health, and other
12benefits that are equivalent to the retirement, health, and other benefits offered to
13an individual who is required to work at least 2,080 hours per year.
AB1-engrossed,26,1514 3. “State payroll" means the amount of payroll apportioned to this state, as
15determined under s. 71.25 (8).
AB1-engrossed,26,1716 6. “Wages" means wages under section 3306 (b) of the Internal Revenue Code,
17determined without regard to any dollar limitations.
AB1-engrossed,26,1818 7. “Zone” means a zone designated under s. 238.396 (1m).
AB1-engrossed,26,2419 8. “Zone payroll" means the amount of state payroll that is attributable to
20wages paid by the claimant to full-time employees for services that are performed
21in the zone or that are performed outside the zone, but within the state, and for the
22benefit of the operations within the zone, as determined by the Wisconsin Economic
23Development Corporation. “Zone payroll" does not include the amount of wages paid
24to any full-time employees that exceeds $100,000.
AB1-engrossed,27,3
1(b) Filing claims; payroll. Subject to the limitations provided in this subsection
2and s. 238.396, a claimant may claim as a credit against the tax imposed under s.
371.23 an amount calculated as follows:
AB1-engrossed,27,54 1. Determine the zone payroll for the taxable year for full-time employees
5employed by the claimant.
AB1-engrossed,27,66 2. Multiply the amount determined under subd. 1. by 17 percent.
AB1-engrossed,27,117 (bm) Filing supplemental claims. In addition to claiming the credit under par.
8(b), and subject to the limitations under this subsection and s. 238.396, a claimant
9may claim as a credit against the tax imposed under s. 71.23 up to 15 percent of the
10claimant's significant capital expenditures in the zone in the taxable year, as
11determined under s. 238.396 (3m).
AB1-engrossed,27,1912 (c) Limitations. 1. Partnerships, limited liability companies, and tax-option
13corporations may not claim the credit under this subsection, but the eligibility for,
14and the amount of, the credit are based on their payment of amounts described under
15pars. (b) and (bm). A partnership, limited liability company, or tax-option
16corporation shall compute the amount of credit that each of its partners, members,
17or shareholders may claim and shall provide that information to each of them.
18Partners, members of limited liability companies, and shareholders of tax-option
19corporations may claim the credit in proportion to their ownership interests.
AB1-engrossed,27,2220 2. No credit may be allowed under this subsection unless the claimant includes
21with the claimant's return a copy of the claimant's certification for tax benefits under
22s. 238.396 (3).
AB1-engrossed,27,2423 (d) Administration. 1. Subsection (4) (g) and (h), as it applies to the credit
24under sub. (4), applies to the credit under this subsection.
AB1-engrossed,28,6
12. If the allowable amount of the claim under this subsection exceeds the taxes
2otherwise due on the claimant's income under s. 71.23, the amount of the claim that
3is not used to offset those taxes shall be certified by the department of revenue to the
4department of administration for payment by check, share draft, or other draft
5drawn from the appropriation under s. 20.835 (2) (cp). Notwithstanding s. 71.82, no
6interest shall be paid on amounts certified under this subdivision.
AB1-engrossed,31 7Section 31. 71.30 (3) (f) of the statutes is amended to read:
AB1-engrossed,28,188 71.30 (3) (f) The total of farmland preservation credit under subch. IX,
9farmland tax relief credit under s. 71.28 (2m), dairy manufacturing facility
10investment credit under s. 71.28 (3p), jobs credit under s. 71.28 (3q), meat processing
11facility investment credit under s. 71.28 (3r), woody biomass harvesting and
12processing credit under s. 71.28 (3rm), food processing plant and food warehouse
13investment credit under s. 71.28 (3rn), enterprise zone jobs credit under s. 71.28
14(3w), electronics and information technology manufacturing zone credit under s.
1571.28 (3wm),
business development credit under s. 71.28 (3y), film production
16services credit under s. 71.28 (5f), film production company investment credit under
17s. 71.28 (5h), beginning farmer and farm asset owner tax credit under s. 71.28 (8r),
18and estimated tax payments under s. 71.29.
AB1-engrossed,32 19Section 32. 71.34 (1k) (g) of the statutes is amended to read:
AB1-engrossed,28,2320 71.34 (1k) (g) An addition shall be made for credits computed by a tax-option
21corporation under s. 71.28 (1dm), (1dx), (1dy), (3), (3g), (3h), (3n), (3p), (3q), (3r),
22(3rm), (3rn), (3t), (3w), (3wm), (3y), (4), (5), (5e), (5f), (5g), (5h), (5i), (5j), (5k), (5r),
23(5rm), (6n), and (8r) and passed through to shareholders.
AB1-engrossed,33 24Section 33. 73.0306 of the statutes is created to read:
AB1-engrossed,29,5
173.0306 Disregarded entities. With regard to a single-owner entity that is
2disregarded as a separate entity under section 7701 of the Internal Revenue Code,
3any notice that the department of revenue sends to the owner or to the entity is
4considered a notice sent to both and both are liable for any amounts due as specified
5in the notice. This section applies to all laws administered by the department.
AB1-engrossed,34 6Section 34. 77.54 (65) of the statutes is created to read:
AB1-engrossed,29,157 77.54 (65) The sales price from the sale of building materials, supplies, and
8equipment and the sale of services described in s. 77.52 (2) (a) 20. to; and the storage,
9use, or other consumption of the same property and services by; owners, lessees,
10contractors, subcontractors, or builders if that property or service is acquired solely
11for or used solely in, the construction or development of facilities located in an
12electronics and information technology manufacturing zone designated under s.
13238.396 (1m) and if the capital expenditures for the construction or development of
14such facilities may be claimed as a credit under s. 71.07 (3wm) (bm) or 71.28 (3wm)
15(bm), as certified by the Wisconsin Economic Development Corporation.
AB1-engrossed,34e 16Section 34e. 77.70 of the statutes, as affected by 2017 Wisconsin Act 17, is
17amended to read:
AB1-engrossed,30,8 1877.70 Adoption by county ordinance. Any county desiring to impose county
19sales and use taxes under this subchapter may do so by the adoption of an ordinance,
20stating its purpose and referring to this subchapter. The rate of the tax imposed
21under this section is 0.5 percent of the sales price or purchase price. The Except as
22provided in s. 67.05 (10m), the
county sales and use taxes may be imposed only for
23the purpose of directly reducing the property tax levy and only in their entirety as
24provided in this subchapter. That ordinance shall be effective on the first day of
25January, the first day of April, the first day of July or the first day of October. A

1certified copy of that ordinance shall be delivered to the secretary of revenue at least
2120 days prior to its effective date. The repeal of any such ordinance shall be effective
3on December 31. A certified copy of a repeal ordinance shall be delivered to the
4secretary of revenue at least 120 days before the effective date of the repeal. Except
5as provided under s. 77.60 (9), the department of revenue may not issue any
6assessment nor act on any claim for a refund or any claim for an adjustment under
7s. 77.585 after the end of the calendar year that is 4 years after the year in which the
8county has enacted a repeal ordinance under this section.
AB1-engrossed,35 9Section 35. 84.0145 (2) of the statutes is amended to read:
AB1-engrossed,30,1210 84.0145 (2) Subject to sub. (3) and s. 86.255, any southeast Wisconsin freeway
11megaproject may be funded only from the appropriations under ss. 20.395 (3) (aq),
12(av), (ax), and (ct) and 20.866 (2) (uup) and, (uur), and (uuz).
AB1-engrossed,36 13Section 36. 84.585 of the statutes is created to read:
AB1-engrossed,30,17 1484.585 Additional contingent funding for southeast Wisconsin freeway
15megaprojects
. Subject to 2017 Wisconsin Act .... (this act), section 60 (1), the
16proceeds of general obligation bonds issued under s. 20.866 (2) (uuz) may be used to
17fund southeast Wisconsin freeway megaprojects under s. 84.0145 (3) (b) 1.
AB1-engrossed,36m 18Section 36m. 106.271 of the statutes is created to read:
AB1-engrossed,30,22 19106.271 Worker training and employment program. (1) Program. Of the
20amounts appropriated under s. 20.445 (1) (bg) in the 2019-21 fiscal biennium, the
21department shall allocate $20,000,000 to provide funding, through grants or other
22means, to facilitate worker training and employment in this state.
AB1-engrossed,30,25 23(2) Powers of department. The department shall have all other powers
24necessary and convenient to implement this section, including the power to audit and
25inspect the records of grant recipients.
AB1-engrossed,31,3
1(3) Consultation. The department shall consult with the technical college
2system board and the Wisconsin Economic Development Corporation in
3implementing this section.
AB1-engrossed,31,8 4(4) Approval of joint finance committee. Prior to expending any funds
5appropriated under s. 20.445 (1) (bg), the department shall submit to the joint
6committee on finance a plan for implementing the program under this section. The
7department may not expend any funds appropriated under s. 20.445 (1) (bg) except
8in accordance with the plan as approved by the committee.
AB1-engrossed,31,12 9(5) Annual report. Annually, by December 31, the department shall submit
10a report to the governor and the cochairpersons of the joint committee on finance
11providing an account of the department's activities and expenditures under this
12section during the preceding fiscal year.
AB1-engrossed,37 13Section 37. 180.0622 (2) of the statutes is amended to read:
AB1-engrossed,31,1814 180.0622 (2) Unless otherwise provided in the articles of incorporation, a
15shareholder of a corporation is not personally liable for the acts or debts of the
16corporation, except for a shareholder in a corporation defined under s. 71.365 (7), and
17only to the extent provided for under s. 73.0306, and
except that a shareholder may
18become personally liable by his or her acts or conduct other than as a shareholder.
AB1-engrossed,38 19Section 38. 183.0304 (1) of the statutes is amended to read:
AB1-engrossed,32,220 183.0304 (1) The debts, obligations and liabilities of a limited liability
21company, whether arising in contract, tort or otherwise, shall be solely the debts,
22obligations and liabilities of the limited liability company. Except as provided in ss.
2373.0306, 183.0502, and 183.0608, a member or manager of a limited liability
24company is not personally liable for any debt, obligation or liability of the limited

1liability company, except that a member or manager may become personally liable
2by his or her acts or conduct other than as a member or manager.
AB1-engrossed,39 3Section 39. 196.192 (1) of the statutes is renumbered 196.192 (1) (intro.) and
4amended to read:
AB1-engrossed,32,55 196.192 (1) (intro.) In this section, “ electric:
AB1-engrossed,32,7 6(a) “Electric public utility" means a public utility whose purpose is the
7generation, distribution and sale of electric energy.
AB1-engrossed,40 8Section 40. 196.192 (1) (b) of the statutes is created to read:
AB1-engrossed,32,109 196.192 (1) (b) “Electronics and information technology manufacturing zone”
10means a zone designated under s. 238.396 (1m).
AB1-engrossed,41 11Section 41. 196.192 (2) of the statutes is renumbered 196.192 (2) (am).
AB1-engrossed,42 12Section 42. 196.192 (2m) of the statutes is created to read:
AB1-engrossed,32,2113 196.192 (2m) (a) No later than January 1, 2020, an electric public utility
14providing service to an electronics and information technology manufacturing zone
15shall file with the commission tariffs that include market-based pricing and options
16that allow a new retail customer that is within the electronics and information
17technology manufacturing zone and that the commission determines is eligible for
18a credit under s. 71.07 (3wm) to receive market benefits and take market risks for
19some or all of the customer's purchases of capacity or energy, subject to the maximum
20capacity or energy purchase limits that shall be established by the commission. The
21electric public utility shall include the following requirements in the tariffs:
AB1-engrossed,32,2322 1. The customer shall annually nominate the amount of capacity and energy
23subject to the market-based tariff.
AB1-engrossed,32,2524 2. The customer shall provide not less than 12 months' notice to terminate
25service under the market-based tariff.
AB1-engrossed,33,1
13. The term of the market-based tariff may not be less than 10 years.
AB1-engrossed,33,42 4. The customer shall pay the difference, if any, between the otherwise
3applicable retail rate and the market-based tariff rate if the customer does any of
4the following:
AB1-engrossed,33,65 a. Supplies false or misleading information regarding its applicability for the
6market-based tariff.
AB1-engrossed,33,97 b. Leaves the electronics and information technology manufacturing zone to
8conduct substantially the same business outside the electronics and information
9technology manufacturing zone.
AB1-engrossed,33,1310 c. Ceases operations in the electronics and information technology
11manufacturing zone and does not renew operation of the business or a similar
12business within the electronics and information technology manufacturing zone
13within 12 months.
AB1-engrossed,33,1514 (b) The commission shall approve market-based rates that are consistent with
15par. (a).
AB1-engrossed,43 16Section 43. 196.192 (3) (a) of the statutes is renumbered 196.192 (2) (bm) and
17amended to read:
AB1-engrossed,33,2218 196.192 (2) (bm) The commission shall approve market-based rates that are
19consistent with the options specified in sub. (2) par. (am), except that the commission
20may not approve a market-based rate unless the commission determines that the
21rate will not harm shareholders of the investor-owned electric public utility or
22customers who are not subject to the rate.
AB1-engrossed,44 23Section 44. 196.192 (3) (b) of the statutes is renumbered 196.192 (3m) and
24amended to read:
AB1-engrossed,34,3
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-engrossed,45 4Section 45. 196.192 (4) of the statutes is renumbered 196.192 (2) (c) and
5amended to read:
AB1-engrossed,34,96 196.192 (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-engrossed,46 10Section 46. 196.49 (5g) (ar) 3. of the statutes is created to read:
AB1-engrossed,34,1311 196.49 (5g) (ar) 3. The project is primarily to provide service to a new customer
12within an electronics and information technology manufacturing zone designated
13under s. 238.396 (1m).
AB1-engrossed,47 14Section 47. 196.491 (1) (f) of the statutes is amended to read:
AB1-engrossed,34,2115 196.491 (1) (f) Except as provided in subs. (2) (b) 8. and (3) (d) 3m.,
16“high-voltage transmission line" means a conductor of electric energy exceeding one
17mile in length designed for operation at a nominal voltage of 100 kilovolts or more,
18together with associated facilities, and does not include transmission line relocations
19that are within an electronics and information technology manufacturing zone
20designated under s. 238.396 (1m) or
that the commission determines are necessary
21to facilitate highway or airport projects.
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