SB27-SSA1,1381,3
1(b) When the
department corporation designates an area as an enterprise
2development zone under this section, the
department
corporation shall establish a
3limit, not to exceed $3,000,000, for tax benefits for the enterprise development zone.
SB27-SSA1,1381,64
(c) Annually, the
department corporation shall estimate the amount of forgone
5state revenue because of tax benefits claimed by persons in each enterprise
6development zone.
SB27-SSA1,1381,117
(d) 1. Notwithstanding the length of time specified by the
department 8corporation under par. (a), the designation of an area as an enterprise development
9zone shall expire 90 days after the day on which the
department corporation 10determines that the forgone tax revenues under par. (c) will equal or exceed the limit
11established for the enterprise development zone.
SB27-SSA1,1381,1612
2. The
department corporation shall immediately notify the department of
13revenue and the governing body of any city, village, town
, or federally recognized
14American Indian tribe or band in which the enterprise development zone is located
15of a change in the expiration date of the enterprise development zone under this
16paragraph.
SB27-SSA1,1381,19
17(6) (a) (intro.) The
department corporation shall revoke the entitlement of a
18person to claim tax benefits under this section, and the designation of the area as an
19enterprise development zone shall expire, if the person does any of the following:
SB27-SSA1,1381,2120
(b) The
department corporation shall notify the department of revenue within
2130 days after revoking an entitlement under par. (a).
SB27-SSA1, s. 2264
22Section
2264. 560.798 of the statutes is renumbered 238.398, and 238.398 (2)
23(a) and (b), (3) (a) and (b), (4) (a) (intro.) and (b) and (5) (intro.) and (e), as renumbered,
24are amended to read:
SB27-SSA1,1382,5
1238.398
(2) (a) Except as provided under par. (c), the
department corporation 2may designate one area in the state as an agricultural development zone. The area
3must be located in a rural municipality. An agricultural business that is located in
4an agricultural development zone and that is certified by the
department corporation 5under sub. (3) is eligible for tax benefits as provided in sub. (3).
SB27-SSA1,1382,166
(b) The designation of an area as an agricultural development zone shall be in
7effect for 10 years from the time that the
department
corporation first designates the
8area. Not more than $5,000,000 in tax benefits may be claimed in an agricultural
9development zone, except that the
department corporation may allocate the amount
10of unallocated airport development zone tax credits, as provided under s.
560.7995 11238.3995 (3) (b), to agricultural development zones for which the $5,000,000
12maximum allocation is insufficient. The
department
corporation may change the
13boundaries of an agricultural development zone during the time that its designation
14is in effect. A change in the boundaries of an agricultural development zone does not
15affect the duration of the designation of the area or the maximum tax benefit amount
16that may be claimed in the agricultural development zone.
SB27-SSA1,1382,22
17(3) (a) Except as provided under par. (c), the
department corporation may
18certify for tax benefits in an agricultural development zone a new or expanding
19agricultural business that is located in the agricultural development zone. In
20determining whether to certify a business under this subsection, the
department 21corporation shall consider, among other things, the number of jobs that will be
22created or retained by the business.
SB27-SSA1,1383,323
(b) When the
department corporation certifies an agricultural business under
24this subsection, the
department corporation shall establish a limit on the amount of
25tax benefits that the business may claim. The
department corporation shall enter
1into an agreement with the business that specifies the limit on the amount of tax
2benefits that the business may claim and reporting requirements with which the
3business must comply.
SB27-SSA1,1383,5
4(4) (a) (intro.) The
department of commerce corporation shall notify the
5department of revenue of all the following:
SB27-SSA1,1383,86
(b) The
department corporation shall annually verify information submitted
7to the
department corporation under s. 71.07 (2dm) or (2dx), 71.28 (1dm) or (1dx),
871.47 (1dm) or (1dx), or 76.636.
SB27-SSA1,1383,10
9(5) (intro.) The
department corporation shall
promulgate adopt rules for the
10operation of this section, including rules related to all the following:
SB27-SSA1,1383,1211
(e) The exchange of information between the
department of commerce 12corporation and the department of revenue.
SB27-SSA1, s. 2265
13Section
2265. 560.799 of the statutes is renumbered 238.399, and 238.399 (1)
14(am) 2., (3) (a), (b) (intro.), (bm) and (c), (5) (intro.), (b), (c) 1. a. and b., 2. b. and c., (d)
151. and (e), (5m) and (6) (a), (b) (intro.), (c), (d), (e), (f) and (g) (intro.) and 1. (intro.),
16as renumbered, are amended to read:
SB27-SSA1,1383,2217
238.399
(1) (am) 2. The
department
corporation may by rule specify
18circumstances under which the
department corporation may grant exceptions to the
19requirement under subd. 1. that a full-time employee means an individual who, as
20a condition of employment, is required to work at least 2,080 hours per year, but
21under no circumstances may a full-time employee mean an individual who, as a
22condition of employment, is required to work less than 37.5 hours per week.
SB27-SSA1,1383,24
23(3) Designation of enterprise zones; criteria. (a) The
department corporation 24may designate not more than 12 enterprise zones.
SB27-SSA1,1384,2
1(b) (intro.) In determining whether to designate an area under par. (a), the
2department corporation shall consider all of the following:
SB27-SSA1,1384,53
(bm) The
department corporation shall specify whether an enterprise zone
4designated under par. (a) is located in a tier I county or municipality or a tier II county
5or municipality.
SB27-SSA1,1384,76
(c) The
department corporation shall, to the extent possible, give preference to
7the greatest economic need.
SB27-SSA1,1384,9
8(5) Certification. (intro.) The
department corporation may certify for tax
9benefits any of the following:
SB27-SSA1,1384,1310
(b) A business that relocates to an enterprise zone from outside this state, if the
11business offers compensation and benefits to its employees working in the zone for
12the same type of work that are at least as favorable as those offered to its employees
13working outside the zone, as determined by the
department corporation.
SB27-SSA1,1384,1614
(c) 1. a. The business enters into an agreement with the
department 15corporation to claim tax benefits only for years during which the business maintains
16the increased level of personnel.
SB27-SSA1,1384,2017
b. The business offers compensation and benefits for the same type of work to
18its employees working in the enterprise zone that are at least as favorable as those
19offered to its employees working in this state but outside the zone, as determined by
20the
department corporation.
SB27-SSA1,1384,2321
2. b. The business enters into an agreement with the
department corporation 22to claim tax benefits only for years during which the business maintains the capital
23investment.
SB27-SSA1,1385,224
c. The business offers compensation and benefits for the same type of work to
25its employees working in the zone that are at least as favorable as those offered to
1its employees working in this state but outside the zone, as determined by the
2department corporation.
SB27-SSA1,1385,43
(d) 1. The business is an original equipment manufacturer with a significant
4supply chain in the state, as determined by the
department corporation by rule.
SB27-SSA1,1385,75
(e) A business located in an enterprise zone if the business purchases tangible
6personal property, items, property, or goods under s. 77.52 (1) (b), (c), or (d), or
7services from Wisconsin vendors, as determined by the
department corporation.
SB27-SSA1,1385,16
8(5m) Additional tax benefits for significant capital expenditures. If the
9department corporation determines that a business certified under sub. (5) makes
10a significant capital expenditure in the enterprise zone, the
department corporation 11may certify the business to receive additional tax benefits in an amount to be
12determined by the
department corporation, but not exceeding 10 percent of the
13business' capital expenditures. The
department corporation shall, in a manner
14determined by the
department corporation, allocate the tax benefits a business is
15certified to receive under this subsection over the remainder of the time limit of the
16enterprise zone under sub. (4).
SB27-SSA1,1385,19
17(6) (a) The
department of commerce
corporation shall notify the department
18of revenue when the
department of commerce corporation certifies a business to
19receive tax benefits.
SB27-SSA1,1385,2120
(b) (intro.) The
department corporation shall revoke a certification under sub.
21(5) if the business does any of the following:
SB27-SSA1,1385,2322
(c) The
department of commerce corporation shall notify the department of
23revenue within 30 days of a revocation under par. (b).
SB27-SSA1,1386,3
1(d) The
department corporation may require a business to repay any tax
2benefits the business claims for a year in which the business failed to maintain
3employment or capital investment levels required by an agreement under sub. (5) (c).
SB27-SSA1,1386,64
(e) The
department corporation shall determine the maximum amount of the
5tax credits under ss. 71.07 (3w), 71.28 (3w), and 71.47 (3w) that a certified business
6may claim and shall notify the department of revenue of this amount.
SB27-SSA1,1386,97
(f) The
department corporation shall annually verify the information
8submitted to the
department corporation under ss. 71.07 (3w), 71.28 (3w), or 71.47
9(3w).
SB27-SSA1,1386,1110
(g) (intro.) The
department corporation shall
promulgate adopt rules specifying
11all of the following
by rule:
SB27-SSA1,1386,1412
1. (intro.) The definitions of a tier I county or municipality and a tier II county
13or municipality. The
department corporation may consider all of the following
14information when establishing the definitions required under this subdivision:
SB27-SSA1, s. 2266
15Section
2266. 560.7995 of the statutes is renumbered 238.3995, and 238.3995
16(1) (b) and (c), (2) (a) (intro.) and 4., (b) (intro.) and 8., (c) 1. and 2. and (d), (3) (a), (b),
17(c) and (d) 1. and 2., (4) (a) (intro.) and 10., (am), (ar), (b) 1., (c) (intro.) and (d) and
18(5), as renumbered, are amended to read:
SB27-SSA1,1386,1919
238.3995
(1) (b) "Full-time job" has the meaning given in s.
560.70 238.30 (2m).
SB27-SSA1,1386,2020
(c) "Target population" has the meaning given in s.
560.70 238.30 (6).
SB27-SSA1,1386,23
21(2) (a) (intro.) Subject to pars. (c) and (e), the
department corporation may
22designate an area as an airport development zone if the
department corporation 23determines all of the following:
SB27-SSA1,1387,3
14. That the airport development project is not likely to occur or continue
2without the
department's corporation designation of the area as an airport
3development zone.
SB27-SSA1,1387,54
(b) (intro.) In making a determination under par. (a), the
department 5corporation shall consider all of the following:
SB27-SSA1,1387,66
8. Any other factors that the
department corporation considers relevant.
SB27-SSA1,1387,117
(c) 1. The
department corporation may not designate as an airport development
8zone, or as any part of an airport development zone, an area that is located within
9the boundaries of an area that is designated as a development zone under s.
560.71 10238.31, as a development opportunity zone under s.
560.795 238.395, or as an
11enterprise development zone under s.
560.797 238.397.
SB27-SSA1,1387,1812
2. The
department corporation shall give the department of transportation the
13opportunity to review and comment on any proposed designation under this
14subsection and the department of transportation may deny any such designation if
15the department of transportation determines that the designation would
16compromise the airport's safety or utility. The department of transportation may
17also review and comment on any land use or compatibility issues related to any
18proposed designation under this subsection.
SB27-SSA1,1387,2319
(d) Notwithstanding pars. (a) to (c), and except as provided in par. (e), the
20department corporation shall designate as an airport development zone the area
21within the boundaries of Adams, Fond du Lac, Green Lake, Juneau, Langlade,
22Lincoln, Marathon, Marquette, Menominee, Oneida, Portage, Price, Shawano,
23Taylor, Waupaca, Waushara, Winnebago, Wood, and Vilas counties.
SB27-SSA1,1388,7
24(3) (a) When the
department corporation designates an area as an airport
25development zone, the
department corporation shall specify the length of time, not
1to exceed 84 months, that the designation is effective, subject to par. (d). The
2department corporation shall notify each person certified for tax benefits in an
3airport development zone, the department of revenue, the department of
4transportation, the Wisconsin Housing and Economic Development Authority, and
5the governing body of each county, city, village, town, and federally recognized
6American Indian tribe or band in which territory of the airport development zone is
7located of the designation of and expiration date of the airport development zone.
SB27-SSA1,1388,228
(b) When the
department corporation designates an area as an airport
9development zone, the
department corporation shall establish a limit, not to exceed
10$3,000,000, for tax benefits applicable to the airport development zone, except that
11the
department corporation shall limit the amount of tax benefits applicable to the
12airport development zone designated under sub. (2) (d) to $750,000. The total tax
13benefits applicable to all airport development zones may not exceed $9,000,000, less
14any amount allocated to technology zones under s.
560.96 238.23 (2) (b) and to
15agricultural development zones under s.
560.798 238.398 (2) (b), and except that the
16total amount allocated to all technology zones under s.
560.96 238.23 (2) (b) and to
17all agricultural development zones under s.
560.798
238.398 (2) (b), may not exceed
18$6,000,000. The
department corporation may not reallocate amounts as provided
19under this paragraph on or after January 1, 2010, except that the
department 20corporation may, after 48 months from the month of any designation under this
21section, evaluate the area designated as an airport development zone and reallocate
22the amount of available tax benefits.
SB27-SSA1,1388,2523
(c) Annually, the
department corporation shall estimate the amount of forgone
24state revenue because of tax benefits claimed by persons in each airport development
25zone.
SB27-SSA1,1389,5
1(d) 1. Notwithstanding the length of time specified by the
department 2corporation under par. (a), the designation of an area as an airport development zone
3shall expire 90 days after the day on which the
department corporation determines
4that the forgone tax revenues estimated under par. (c) will equal or exceed the limit
5established for the airport development zone.
SB27-SSA1,1389,126
2. The
department corporation shall immediately notify each person certified
7for tax benefits in an airport development zone, the department of revenue, the
8department of transportation, the Wisconsin Housing and Economic Development
9Authority, and the governing body of each county, city, village, town, and federally
10recognized American Indian tribe or band in which territory of the airport
11development zone is located of a change in the expiration date of the airport
12development zone under this paragraph.
SB27-SSA1,1389,15
13(4) (a) (intro.) A person that intends to operate a place of business in an airport
14development zone may submit to the
department corporation an application and a
15business plan. The business plan shall include all of the following:
SB27-SSA1,1389,1716
10. Any other information required by the
department
corporation or the
17department of revenue.
SB27-SSA1,1389,2418
(am) A person that intends to operate a business in the airport development
19zone designated under sub. (2) (d) may submit to the
department corporation an
20application and a business plan that includes all of the information required under
21par. (a). In approving business plans submitted under this paragraph, the
22department corporation shall give higher priority to airport development projects
23located or proposed to be located in
a distressed area, as defined in s. 560.605 (7) (b) 24areas that have a low median household income, as determined by the corporation.
SB27-SSA1,1390,2
1(ar) The
department corporation may not accept or approve any applications
2or business plans submitted under par. (a) on or after March 6, 2009.
SB27-SSA1,1390,63
(b) 1. Except as provided in subd. 2., if the
department corporation approves
4a business plan under par. (a) or (am), the
department
corporation shall certify the
5person as eligible for tax benefits. The
department
corporation shall notify the
6department of revenue within 30 days of certifying a person under this paragraph.
SB27-SSA1,1390,97
(c) (intro.) The
department corporation shall revoke a person's certification
8under par. (b) when the designation of the applicable airport development zone
9expires or if the person does any of the following:
SB27-SSA1,1390,1110
(d) The
department corporation shall notify the department of revenue within
1130 days after revoking a certification under par. (c).
SB27-SSA1,1390,15
12(5) Verification of information. The
department corporation annually shall
13verify information submitted to the
department corporation under ss. 71.07 (2dm)
14and (2dx), 71.28 (1dm) and (1dx), and 71.47 (1dm) and (1dx) as it relates to airport
15development zones.
SB27-SSA1, s. 2267
16Section
2267. Subchapter VIII (title) of chapter 560 [precedes 560.86] of the
17statutes is repealed.
SB27-SSA1, s. 3442m
20Section 3442m. 560.875 of the statutes is renumbered 16.29, and 16.29 (1),
21as renumbered, is amended to read:
SB27-SSA1,1390,2522
16.29
(1) Annually, the department shall grant to the Great Lakes inter-tribal
23council the amount appropriated under s.
20.143 20.505 (1)
(kf) (kx) to partially fund
24a program to provide technical assistance for economic development on Indian
25reservations if the conditions under subs. (2) and (3) are satisfied.
SB27-SSA1, s. 2270
1Section
2270. Subchapter IX (title) of chapter 560 [precedes 560.90] of the
2statutes is repealed.
SB27-SSA1, s. 2275
7Section
2275. 560.96 of the statutes is renumbered 238.23, and 238.23 (2) (a)
8and (b), (3) (a) (intro.), (b) (intro.), (c) and (d), (4) (a) (intro.) and (b) and (5) (intro.),
9(e) and (g), as renumbered, are amended to read:
SB27-SSA1,1391,1310
238.23
(2) (a) Except as provided in par. (c), the
department corporation may
11designate up to 8 areas in the state as technology zones. A business that is located
12in a technology zone and that is certified by the
department corporation under sub.
13(3) is eligible for a tax credit as provided in sub. (3).
SB27-SSA1,1391,2314
(b) The designation of an area as a technology zone shall be in effect for 10 years
15from the time that the
department corporation first designates the area. Not more
16than $5,000,000 in tax credits may be claimed in a technology zone, except that the
17department corporation may allocate the amount of unallocated airport
18development zone tax credits, as provided under s.
560.7995 238.3995 (3) (b), to
19technology zones for which the $5,000,000 maximum allocation is insufficient. The
20department corporation may change the boundaries of a technology zone during the
21time that its designation is in effect. A change in the boundaries of a technology zone
22does not affect the duration of the designation of the area or the maximum tax credit
23amount that may be claimed in the technology zone.
SB27-SSA1,1392,3
1(3) (a) (intro.) Except as provided in par. (e), the
department corporation may
2certify for tax credits in a technology zone a business that satisfies all of the following
3requirements:
SB27-SSA1,1392,54
(b) (intro.) In determining whether to certify a business under this subsection,
5the
department corporation shall consider all of the following:
SB27-SSA1,1392,136
(c) When the
department corporation certifies a business under this
7subsection, the
department corporation shall establish a limit on the amount of tax
8credits that the business may claim. Unless its certification is revoked, and subject
9to the limit on the tax credit amount established by the
department corporation 10under this paragraph, a business that is certified may claim a tax credit for 3 years,
11except that a business that experiences growth, as determined for that business by
12the
department corporation under par. (d) and sub. (5) (e), may claim a tax credit for
13up to 5 years.
SB27-SSA1,1392,2114
(d) The
department corporation shall enter into an agreement with a business
15that is certified under this subsection. The agreement shall specify the limit on the
16amount of tax credits that the business may claim, the extent and type of growth,
17which shall be specific to the business, that the business must experience to extend
18its eligibility for a tax credit, the business' baseline against which that growth will
19be measured, any other conditions that the business must satisfy to extend its
20eligibility for a tax credit, and reporting requirements with which the business must
21comply.
SB27-SSA1,1392,23
22(4) (a) (intro.) The
department of commerce corporation shall notify the
23department of revenue of all the following:
SB27-SSA1,1393,3
1(b) The
department corporation shall annually verify information submitted
2to the
department corporation under ss. 71.07 (2di), (2dm), (2dx), and (3g), 71.28
3(1di), (1dm), (1dx), and (3g), and 71.47 (1di), (1dm), (1dx), and (3g).
SB27-SSA1,1393,5
4(5) (intro.) The
department corporation shall
promulgate adopt rules for the
5operation of this section, including rules related to all the following:
SB27-SSA1,1393,96
(e) Standards for extending a business's certification, including what
7measures, in addition to job creation, the
department
corporation will use to
8determine the growth of a specific business and how the
department corporation will
9establish baselines against which to measure growth.
SB27-SSA1,1393,1110
(g) The exchange of information between the
department of commerce 11corporation and the department of revenue.
SB27-SSA1, s. 2276
12Section
2276. Subchapter X (title) of chapter 560 [precedes 560.9801] of the
13statutes is repealed.
SB27-SSA1, s. 3452m
16Section 3452m. 560.9803 of the statutes is renumbered 16.303, and 16.303 (1)
17(a) and (3) (a), as renumbered, are amended to read:
SB27-SSA1,1393,2118
16.303
(1) (a) Subject to sub. (2), make grants or loans, directly or through
19agents designated under s.
560.9804 16.304, from the appropriation under s.
20.143
20(2) 20.505 (7) (b) to persons or families of low or moderate income to defray housing
21costs of the person or family.
SB27-SSA1,1393,23
22(3) (a) The department may make grants or loans under sub. (1) (a) directly or
23through agents designated under s.
560.9804 16.304.