93.53(5)(b)3.
3. The department determines that the business plan submitted under
sub. (4) (c) 3. and the education, training, or experience described under
sub. (4) (c) 4. show that the beginning farmer has sufficient resources and education, training, or experience for the type of farming in which the beginning farmer uses the leased agricultural assets.
93.53(5)(c)
(c) The department shall provide a beginning farmer with a certificate of eligibility for the beginning farmer educational credit under
s. 71.07 (8r) (b) 1. if the department has issued a certificate of eligibility under
par. (b) for the experienced farmer from whom the beginning farmer leases farm assets and the information provided under
sub. (4) (d) shows that the beginning farmer has completed a financial management program.
93.53(6)(a)(a) The department may approve providers of courses in farm financial management for the purposes of the beginning farmer educational credit under
s. 71.07 (8r) (b) 1.
93.53(6)(c)
(c) The department may assist beginning farmers to develop business plans for the purposes of
sub. (4) (c) 3. and may assist in the negotiation of leases of farm assets that may enable persons to qualify for tax credits under
s. 71.07 (8r),
71.28 (8r), or
71.47 (8r).
93.53 History
History: 2009 a. 28.
93.535
93.535
Dairy manufacturing facility investment credit. 93.535(1)(1) The department shall implement a program to certify taxpayers, including taxpayers who are members of dairy cooperatives, as eligible for the dairy manufacturing facility investment credit under
ss. 71.07 (3p),
71.28 (3p), and
71.47 (3p).
93.535(2)
(2) If the department certifies a taxpayer under
sub. (1), the department shall determine the amount of credits to allocate to that taxpayer. The total amount of dairy manufacturing facility investment credits allocated to taxpayers in fiscal year 2007-08 may not exceed $600,000 and the total amount of dairy manufacturing facility investment credits allocated to taxpayers who are not members of dairy cooperatives in fiscal year 2008-09, and in each fiscal year thereafter, may not exceed $700,000. The total amount of dairy manufacturing facility investment credits allocated to taxpayers who are members of dairy cooperatives in fiscal year 2009-10 may not exceed $600,000 and the total amount of dairy manufacturing facility investment credits allocated to taxpayers who are members of dairy cooperatives in fiscal year 2010-11, and in each fiscal year thereafter, may not exceed $700,000.
93.535(3)
(3) The department shall inform the department of revenue of every taxpayer certified under
sub. (1) and the amount of credits allocated to the taxpayer.
93.535(4)
(4) The department, in consultation with the department of revenue, shall promulgate rules to administer this section.
93.535 History
History: 2007 a. 20;
2009 a. 2;
2011 a. 32 s.
3369; Stats. 2011 s. 93.535.
93.535 Cross-reference
Cross-reference: See also ch.
ATCP 163, Wis. adm. code.
93.54
93.54
Food processing plant and food warehouse investment credit. 93.54(1)(1) The department shall implement a program to certify taxpayers as eligible for the food processing plant and food warehouse investment credit under
ss. 71.07 (3rn),
71.28 (3rn), and
71.47 (3rn).
93.54(2)
(2) If the department certifies a taxpayer under
sub. (1), the department shall determine the amount of credits to allocate to that taxpayer. The total amount of food processing plant and food warehouse investment credits allocated to taxpayers in fiscal year 2009-10 may not exceed $600,000 and the total amount of food processing plant and food warehouse investment credits allocated to taxpayers in fiscal year 2010-11, and in each fiscal year thereafter, may not exceed $700,000.
93.54(3)
(3) The department shall inform the department of revenue of every taxpayer certified under
sub. (1) and the amount of credits allocated to the taxpayer.
93.54(4)
(4) The department, in consultation with the department of revenue, shall promulgate rules to administer this section.
93.54 History
History: 2009 a. 295;
2011 a. 32 s.
3367; Stats. 2011 s. 93.54;
2011 a. 260 s.
80.
93.54 Cross-reference
Cross-reference: See also ch.
ATCP 165, Wis. adm. code.
93.545
93.545
Meat processing facility investment credit. 93.545(2)
(2) If the department certifies a taxpayer under
sub. (1), the department shall determine the amount of credits to allocate to that taxpayer. The total amount of meat processing facility investment credits allocated to taxpayers in fiscal year 2009-10 may not exceed $300,000 and the total amount of meat processing facility investment credits allocated to taxpayers in fiscal year 2010-11, and in each fiscal year thereafter, may not exceed $700,000.
93.545(3)
(3) The department shall inform the department of revenue of every taxpayer certified under
sub. (1) and the amount of credits allocated to the taxpayer.
93.545(4)
(4) The department, in consultation with the department of revenue, shall promulgate rules to administer this section.
93.545 History
History: 2009 a. 2;
2011 a. 32 s.
3370; Stats. 2011 s. 93.545.
93.545 Cross-reference
Cross-reference: See also ch.
ATCP 164, Wis. adm. code.
93.547
93.547
Woody biomass harvesting and processing credit. 93.547(2)
(2) If the department certifies a taxpayer under
sub. (1), the department shall determine the amount of credits to allocate to that taxpayer. The total amount of woody biomass harvesting and processing credits allocated to taxpayers in any fiscal year may not exceed $900,000. In each fiscal year, the department shall allocate $450,000 in tax credits to businesses that, individually, have no more than $5,000,000 in gross receipts from doing business in this state for the taxable year in which the credit is claimed.
93.547(3)
(3) The department shall inform the department of revenue of every taxpayer certified under
sub. (1) and the amount of credits allocated to the taxpayer.
93.547(4)
(4) The department, in consultation with the department of revenue, shall promulgate rules to administer this section.
93.547 History
History: 2009 a. 269;
2011 a. 32 s.
3372; Stats. 2011 s. 93.547.
93.547 Cross-reference
Cross-reference: See also ch.
ATCP 166, Wis. adm. code.
93.55
93.55
Chemical and container collection grants. 93.55(1)(1)
Definitions. In this section:
93.55(1)(a)
(a) "Chemical" means a chemical, including a pesticide, that is used for agricultural purposes.
93.55(2)
(2) Collection grants. The department may award a grant to a county for a chemical and container collection program. A grant under this subsection may not fund more than 75 percent of the cost of a program. Costs eligible for funding include the cost of establishing a collection site for chemicals and chemical containers, the cost of transporting chemical containers to a dealer or distributor for refill and reuse or to a hazardous waste facility, as defined in
s. 291.01 (8), and costs associated with the proper use and handling and disposal or recycling of chemicals and chemical containers. Grants shall be paid from the appropriation under
s. 20.115 (7) (va).
93.55(2m)
(2m) Farmer liability. To the extent permitted under federal regulations, a county establishing a chemical and container collection program under
sub. (2), in cooperation with the department, shall ensure that a farmer, as defined in
s. 102.04 (3), who participates in the program is not liable for chemicals or chemical containers collected under the program after the farmer relinquishes control over the chemicals or chemical containers.
93.55 Cross-reference
Cross-reference: See also ch.
ATCP 34, Wis. adm. code.
93.57
93.57
Household hazardous waste. The department shall administer a grant program to assist municipalities and regional planning commissions in creating and operating local programs for the collection and disposal of household hazardous waste. The department may also provide grants under this section for county, municipal, and regional planning commission programs to collect unwanted prescription drugs. The department may not make a grant under this section in an amount that exceeds 75 percent of the cost of a program. The department shall allocate two-thirds of the funds available from the appropriation account under
s. 20.115 (7) (va) in each fiscal year for grants under this section.
93.57 History
History: 1985 a. 29;
1995 a. 227 s.
699; Stats. 1995 s. 299.41;
2001 a. 109;
2003 a. 33 s.
2481s; Stats. 2003 s. 93.57;
2007 a. 20.
93.57 Cross-reference
Cross-reference: See also chs.
ATCP 34 and
NR 187, Wis. adm. code.
93.70
93.70
Conservation reserve enhancement program. 93.70(1)(1) The department may expend funds from the appropriation account under
s. 20.866 (2) (wf) to improve water quality, erosion control and wildlife habitat through participation by this state in the conservation reserve enhancement program as approved by the secretary of the federal department of agriculture under
16 USC 3834 (f) (4).
93.70(2)
(2) The department may not make a payment under
sub. (1) to a person whose name appears on the statewide support lien docket under
s. 49.854 (2) (b), unless the person provides to the department a payment agreement that has been approved by the county child support agency under
s. 59.53 (5) and that is consistent with rules promulgated under
s. 49.858 (2) (a).
93.70 History
History: 1999 a. 9;
2003 a. 33.
93.73
93.73
Purchase of agricultural conservation easements. 93.73(1)(1)
Legislative findings. The legislature finds all of the following:
93.73(1)(a)
(a) That the preservation of farmland is important for current and future agricultural production in this state, including the production of food and other products needed to sustain the life, health, and welfare of the people of this state.
93.73(1)(b)
(b) That the preservation of farmland is important for the current and future state economy and for the current and future environment of this state.
93.73(1)(c)
(c) That purchases of agricultural conservation easements, as provided in this section, serve important public purposes of statewide significance.
93.73(1m)(a)
(a) "Agricultural conservation easement" means a conservation easement, as defined in
s. 700.40 (1) (a), the purpose of which is to assure the availability of land for agricultural use.
93.73(1m)(b)
(b) "Agricultural use" means any of the following:
93.73(1m)(b)1.
1. Any of the following activities conducted for the purpose of producing an income or livelihood:
93.73(1m)(b)1.i.
i. Enrollment of land in a federal agricultural commodity payment program or a federal or state agricultural land conservation payment program.
93.73(1m)(b)2.
2. Any other use that the department, by rule, identifies as an agricultural use.
93.73(1m)(c)
(c) "Cooperating entity" means a political subdivision or nonprofit conservation organization.
93.73(1m)(d)
(d) "Fair market value" means value as determined by a professional appraisal that is approved by the department.
93.73(1m)(dm)
(dm) "Livestock" means bovine animals, equine animals, goats, poultry, sheep, swine, farm-raised deer, farm-raised game birds, camelids, ratites, and farm-raised fish.
93.73(1m)(e)
(e) "Nonprofit conservation organization" means a nonstock corporation, charitable trust, or other entity whose purposes include the acquisition of property for conservation or agricultural preservation purposes, that is described in section
501 (c) (3) of the Internal Revenue Code, that is exempt from federal income tax under section
501 (a) of the Internal Revenue Code, and that is a qualified organization under section
170 (h) (3) of the Internal Revenue Code.
93.73(1m)(f)
(f) "Political subdivision" means a city, village, town, or county.
93.73(1m)(g)
(g) "Professional appraisal" means an appraisal conducted by a certified general appraiser, as defined in
s. 458.01 (8).
93.73(1m)(h)
(h) "Purchase cost" means the amount paid to a landowner to acquire an agricultural conservation easement from the landowner.
93.73(1m)(i)
(i) "Transaction costs" means out-of-pocket expenses incurred in connection with the acquisition, processing, recording, and documentation of an agricultural conservation easement, including out-of-pocket expenses for land surveys, land descriptions, real estate appraisals, title verification, preparation of legal documents, reconciliation of conflicting property interests, documentation of existing land uses, and closing. "Transaction costs" does not include costs incurred by a cooperating entity for staffing, overhead, or operations.
93.73(2)(a)(a) The department shall administer a program under which it, together with cooperating entities, purchases agricultural conservation easements from willing landowners. The department may pay as its share of the cost to purchase an agricultural conservation easement under this section an amount that does not exceed the sum of the following:
93.73(2)(a)1.
1. Fifty percent of the fair market value of the agricultural conservation easement.
93.73(2)(a)2.
2. The reasonable transaction costs related to the purchase of the agricultural conservation easement.
93.73(2)(am)
(am) The willingness of a landowner to convey an agricultural conservation easement for less than full market value does not reduce the amount that the department may pay as its share of the cost to purchase the agricultural conservation easement.
93.73(2)(b)
(b) The department, after consultation with the council under
sub. (13), shall solicit applications under
sub. (3). The department shall issue each solicitation in writing and shall publish a notice announcing the solicitation. In soliciting applications, the department may specify the total amount of funds available, application deadlines, application requirements and procedures, preliminary criteria for evaluating applications, and other relevant information.
93.73(3)
(3) Application. A cooperating entity may apply to participate in the program under this section by submitting an application that complies with requirements contained in the department's solicitation under
sub. (2) (b) and that contains all of the following:
93.73(3)(a)
(a) Identifying information for the cooperating entity, including information showing that the cooperating entity is a political subdivision or nonprofit conservation organization.
93.73(3)(b)
(b) A description of the land that would be subject to the proposed agricultural conservation easement, including location, acreage, and current use.
93.73(3)(c)
(c) The name and address of each owner of land that would be subject to the proposed agricultural conservation easement.
93.73(3)(d)
(d) Evidence that all of the owners under
par. (c) are willing to convey the proposed agricultural conservation easement.
