93.51
93.51
Farmer assistance. 93.51(1)
(1)
Definitions. In this section:
93.51(2)(a)(a) The department may provide consultation and assistance to distressed farmers, which may include but is not limited to providing employment and retraining counseling for farmers needing employment other than farming, operating a program in which volunteers advise or counsel farmers about financial matters and other concerns and operating a crisis hotline for farmers.
93.51(2)(b)
(b) The department may make grants to low-income farmers for the purpose of paying all or part of the tuition for a farmer who enrolls in a course on farm and business management techniques offered by a technical college.
93.51(2)(c)
(c) The department may promulgate rules necessary to implement this section.
93.51(3)(a)(a) The department may select volunteers to provide advice and counseling services to distressed farmers. Advisors shall have expertise and experience in relevant areas of knowledge.
93.51(3)(b)
(b) The department shall provide any necessary training to advisors.
93.51(3)(c)
(c) Advisors shall be compensated for travel and other necessary expenses in amounts approved by the department.
93.51(3)(d)
(d) Advisors and the department shall keep confidential all information obtained in the process of providing advice or counseling. Any such information contained in a record is not subject to the right of public inspection and copying under
s. 19.35 (1). This paragraph does not apply to information relating to possible criminal misconduct.
93.52
93.52
Dairy farmer exit-entry program. The department shall administer a program to assist in the transfer of farm operations from persons exiting the dairy industry to persons wishing to enter the industry, including assistance in negotiating the financial and legal aspects of farm transfers. The department shall keep confidential information obtained under the program. Any such information contained in a record is not subject to the right of public inspection and copying under
s. 19.35 (1).
93.52 History
History: 1997 a. 264.
93.53
93.53
Beginning farmer and farm asset owner tax credit eligibility. 93.53(1)
(1)
Definitions. In this section:
93.53(1)(a)
(a) “Agricultural asset" means machinery, equipment, facilities, or livestock that is used in farming.
93.53(1)(b)
(b) “Beginning farmer" means an individual who meets the conditions specified in
sub. (2).
93.53(1)(c)
(c) “Educational institution" means the Wisconsin Technical College System, the University of Wisconsin-Extension, the University of Wisconsin-Madison, or any other institution that is approved by the department under
sub. (6) (a).
93.53(1)(d)
(d) “Established farmer" means a person who meets the conditions specified in
sub. (3).
93.53(1)(e)
(e) “Farming" has the meaning given in section
464 (e) (1) of the Internal Revenue Code.
93.53(1)(f)
(f) “Financial management program" means a course in farm financial management that is offered by an educational institution.
93.53(2)
(2) Beginning farmer. An individual is a beginning farmer for the purposes of
s. 71.07 (8r),
71.28 (8r), or
71.47 (8r) if, at the time that the individual submits an application under
sub. (4), all of the following apply:
93.53(2)(a)
(a) The individual has a net worth of less than $200,000.
93.53(2)(b)
(b) The individual has farmed for fewer than 10 years out of the preceding 15 years.
93.53(2)(c)
(c) The individual has entered into a lease for a term of at least 3 years with an established farmer for the use of the established farmer's agricultural assets by the beginning farmer.
93.53(2)(d)
(d) The individual uses the leased agricultural assets for farming.
93.53(3)
(3) Established farmer. A person is an established farmer for the purposes of
s. 71.07 (8r),
71.28 (8r), or
71.47 (8r) if, at the time that the person submits an application under
sub. (4), all of the following apply:
93.53(3)(a)
(a) The person has engaged in farming for a total of at least 10 years.
93.53(3)(c)
(c) The person has entered into a lease for a term of at least 3 years with a beginning farmer for the use of the person's agricultural assets by the beginning farmer.
93.53(4)(a)(a) In order for an experienced farmer to claim the farm asset owner tax credit under
s. 71.07 (8r) (b) 2.,
71.28 (8r), or
71.47 (8r), the experienced farmer and the beginning farmer who is leasing agricultural assets from the experienced farmer shall each submit an application to the department.
93.53(4)(b)
(b) An established farmer shall include in the application under this subsection the established farmer's name and address, information showing that the established farmer satisfies the conditions in specified in
sub. (3), a description of the leased agricultural assets and their location, a copy of the lease, and any other information required by the department.
93.53(4)(c)
(c) A beginning farmer shall include all of the following in an application under this subsection:
93.53(4)(c)2.
2. Information showing that the beginning farmer satisfies the conditions in
sub. (2).
93.53(4)(c)3.
3. A business plan that includes a current balance sheet and projected balance sheets for 3 years, cash flow statements, and income statements along with a detailed description of all significant accounting assumptions used in developing the financial projections.
93.53(4)(c)4.
4. A description of the beginning farmer's education, training, and experience in the type of farming in which the beginning farmer uses the leased agricultural assets.
93.53(4)(c)5.
5. A copy of the beginning farmer's completed federal profit or loss from farming form, schedule F, or other documentation approved by the department under
sub. (6).
93.53(4)(c)6.
6. Any other information required by the department.
93.53(4)(d)
(d) If a beginning farmer wishes to claim the beginning farmer educational credit under
s. 71.07 (8r) (b) 1., the beginning farmer shall also include in the application under this subsection a description of the financial management program completed by the beginning farmer and a statement of the amount that the beginning farmer paid the educational institution to enroll in the financial management program.
93.53(5)
(5) Evaluation and certification. 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).
