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.
AB1-engrossed,48m 22Section 48m. 238.03 (5) of the statutes is created to read:
AB1-engrossed,35,223 238.03 (5) The board shall hire a full-time employee who shall be known as the
24electronics manufacturing small business development director. The director's
25duties shall include coordinating with the economic development liaison in the

1department of administration and providing outreach to local economic development
2organizations. This subsection has no effect after December 31, 2022.
AB1-engrossed,48s 3Section 48s. 238.12 (1) of the statutes is amended to read:
AB1-engrossed,35,64 238.12 (1) In this section, “tax benefits" means the credits under ss. 71.07
5(2dm), (2dx), (3g), and (3t), and (3wm), 71.28 (1dm), (1dx), (3g), and (3t), and (3wm),
671.47 (1dm), (1dx), (3g), and (3t), and 76.636.
AB1-engrossed,49 7Section 49. 238.396 of the statutes is created to read:
AB1-engrossed,35,10 8238.396 Electronics and information technology manufacturing zone.
9(1)
Definition. In this section, “tax benefits” means the income and franchise tax
10credits under ss. 71.07 (3wm) and 71.28 (3wm).
AB1-engrossed,35,12 11(1m) Designation of zone; criteria. (a) The corporation may designate not
12more than one electronics and information technology manufacturing zone.
AB1-engrossed,35,1413 (b) In determining whether to designate an area under par. (a), the corporation
14shall consider all of the following:
AB1-engrossed,35,1815 1. Indicators of the area's economic need, which may include data regarding
16household income, average wages, the condition of property, housing values,
17population decline, job losses, infrastructure and energy support, the rate of business
18development, and the existing resources available to the area.
AB1-engrossed,35,2119 2. The effect of designation on other initiatives and programs to promote
20economic and community development in the area, including job retention, job
21creation, job training, and creating high-paying jobs.
AB1-engrossed,35,2322 (d) The corporation shall, to the extent possible, give preference to the greatest
23economic need.
AB1-engrossed,35,25 24(2) Time limit. A designation under sub. (1m) shall remain in effect for no more
25than 15 years.
AB1-engrossed,36,2
1(3) Certification. The corporation may certify for tax benefits a business that
2begins operations in an electronics and information technology manufacturing zone.
AB1-engrossed,36,10 3(3m) Additional tax benefits for significant capital expenditures. If the
4corporation determines that a business certified under sub. (3) makes a significant
5capital expenditure in the electronics and information technology manufacturing
6zone, the corporation may certify the business to receive additional tax benefits in
7an amount to be determined by the corporation, but not exceeding 15 percent of the
8business's capital expenditures. The corporation shall, in a manner determined by
9the corporation, allocate the tax benefits a business is certified to receive under this
10subsection over a period of 7 years.
AB1-engrossed,36,13 11(3s) Limitations on tax benefits. (a) The corporation may not issue
12certifications to claim tax benefits under ss. 71.07 (3wm) (b) and 71.28 (3wm) (b) that
13total more than $1,500,000,000.
AB1-engrossed,36,1514 (b) The corporation may not issue certifications to claim tax benefits under ss.
1571.07 (3wm) (bm) and 71.28 (3wm) (bm) that total more than $1,350,000,000.
AB1-engrossed,36,17 16(4) Other duties. (a) The corporation shall revoke a certification under sub.
17(3) if the business does any of the following:
AB1-engrossed,36,1818 1. Supplies false or misleading information to obtain tax benefits.
AB1-engrossed,36,2019 2. Leaves the electronics and information technology manufacturing zone to
20conduct substantially the same business outside the zone.
AB1-engrossed,36,2321 3. Ceases operations in the electronics and information technology
22manufacturing zone and does not renew operation of the business or a similar
23business in the zone within 12 months.
AB1-engrossed,37,224 (b) The corporation may require a business to repay any tax benefits the
25business claims for a year in which the business failed to maintain employment

1levels or a significant capital investment in property required by an agreement
2between the business and the corporation.
AB1-engrossed,37,53 (c) The corporation shall determine the maximum amount of the tax benefits
4that a certified business may claim and shall notify the department of revenue of this
5amount.
AB1-engrossed,37,76 (d) The corporation shall annually verify the information submitted to the
7corporation under ss. 71.07 (3wm) and 71.28 (3wm).
AB1-engrossed,37,98 (f) The corporation shall adopt policies and procedures defining “significant
9capital expenditure” for purposes of sub. (3m).
AB1-engrossed,37,1210 (g) The corporation shall, to the extent possible, attempt to include terms in any
11agreement negotiated between the corporation and a business certified under sub.
12(3) that encourage the business's hiring of Wisconsin residents.
AB1-engrossed,37,16 13(5) No environmental impact statement required. The issuance of any permit
14or approval for a new manufacturing facility within an electronics and information
15technology manufacturing zone designated under this section is not a major action
16for the purposes of s. 1.11 (2) (c).
AB1-engrossed,50 17Section 50. 238.399 (3) (a) of the statutes is amended to read:
AB1-engrossed,37,1918 238.399 (3) (a) The corporation may designate not more than 30 35 enterprise
19zones.
AB1-engrossed,51 20Section 51. 238.399 (3) (e) of the statutes is created to read:
AB1-engrossed,37,2521 238.399 (3) (e) If the corporation revokes all certifications for tax benefits
22within a designated enterprise zone, the corporation may cancel the designation of
23that enterprise zone. After canceling the designation of an enterprise zone, the
24corporation may designate a new enterprise zone subject to the limits of this
25subsection.
AB1-engrossed,52
1Section 52. 238.399 (4) of the statutes is renumbered 238.399 (4) (a).
AB1-engrossed,53 2Section 53. 238.399 (4) (b) of the statutes is created to read:
AB1-engrossed,38,43 238.399 (4) (b) If an enterprise zone designation expires under par. (a), the
4corporation may designate a new enterprise zone subject to the limits of sub. (3).
AB1-engrossed,54 5Section 54. 238.399 (5) (f) of the statutes is created to read:
AB1-engrossed,38,106 238.399 (5) (f) No more than one financial services technology business that,
7after completing a competitive corporate relocation process, retains its corporate
8headquarters in this state and retains at least 93 percent of its full-time employees
9in this state who were identified as being full-time employees of the business in the
10base year, as determined by the corporation.
AB1-engrossed,55 11Section 55. 238.399 (5m) of the statutes is amended to read:
AB1-engrossed,38,1912 238.399 (5m) Additional tax benefits for significant capital expenditures.
13If the corporation determines that a business certified under sub. (5) makes a
14significant capital expenditure in the enterprise zone, the corporation may certify
15the business to receive additional tax benefits in an amount to be determined by the
16corporation, but not exceeding 10 percent of the business' capital expenditures. The
17corporation shall, in a manner determined by the corporation, allocate the tax
18benefits a business is certified to receive under this subsection over the remainder
19of the time limit of the enterprise zone under sub. (4) (a).
AB1-engrossed,56 20Section 56. 281.346 (4) (c) 2m. of the statutes is amended to read:
AB1-engrossed,38,2521 281.346 (4) (c) 2m. The proposal is consistent with an approved water supply
22service area plan under s. 281.348 that covers the public water supply system unless
23the proposal is to provide water to a straddling community that includes an
24electronics and information technology manufacturing zone designated under s.
25238.396 (1m)
.
AB1-engrossed,57
1Section 57. 281.36 (3b) (b) of the statutes is amended to read:
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