AB227,198,1816
(c) If an application is submitted by the governing body of a county under s.
17238.32 235.32 (2) or (3), up to 4 separate areas may be nominated or designated as
18one development zone, if par. (a) 1. to 3. applies.
AB227,198,21
19(7) The
corporation authority may waive the requirements of this section in a
20particular case, if the
corporation authority determines that application of the
21requirement is impractical with respect to a particular development zone.
AB227,537
22Section
537. 238.34 of the statutes is renumbered 235.34, and 235.34 (1), (2),
23(3) (intro.) and (a), (4), (5) and (6), as renumbered, are amended to read:
AB227,199,424
235.34
(1) Except as provided under sub. (6), at any time after a development
25zone is designated by the
corporation authority, a local governing body may submit
1an application to change the boundaries of the development zone. If the boundary
2change reduces the size of a development zone, the local governing body shall explain
3why the area excluded should no longer be in a development zone. The
corporation 4authority may require the local governing body to submit additional information.
AB227,199,8
5(2) The
corporation authority may approve an application for a boundary
6change if the development zone, as affected by the boundary changes, meets the
7applicable requirements of s.
238.335 235.335 and 3 of the criteria under s.
238.31 8235.31 (1) (e) 4.
AB227,199,10
9(3) (intro.) If the
corporation authority approves an application for a boundary
10change under sub. (2), it shall do all of the following:
AB227,199,1211
(a) Redetermine the limit on the tax benefits for the development zone
12established under s.
238.345 235.345 (2) (a).
AB227,199,15
13(4) The change in the boundaries or tax benefits limit of a development zone
14shall be effective on the day the
corporation authority notifies the local governing
15body under sub. (3) (b).
AB227,199,20
16(5) No change in the boundaries of a development zone may affect the duration
17of an area as a development zone under s.
238.345
235.345 (1) (a). The
corporation 18authority may consider a change in the boundary of a development zone when
19evaluating an application for an extension of the designation of an area as a
20development zone under s.
238.345 235.345 (1) (b).
AB227,199,23
21(6) The
corporation authority may not accept any applications under sub. (1)
22to change the boundaries of a development zone designated under s.
238.31 235.31 23on or after March 6, 2009.
AB227,538
1Section
538. 238.345 of the statutes is renumbered 235.345, and 235.345 (1)
2(a) and (b), (2) (a), (am), (b), (c) 1. and 2. and (d) and (3) (intro.), (a) and (b), as
3renumbered, are amended to read:
AB227,200,64
235.345
(1) (a) The designation of an area as a development zone shall be
5effective for 240 months, beginning on the day the
corporation authority notifies the
6local governing body under s.
238.325 235.325 (3) of the designation.
AB227,200,127
(b) The local governing body may apply to the
corporation authority for one
860-month extension of the designation. The
corporation authority shall adopt
rules 9policies and procedures establishing criteria for approving an extension of a
10designation of an area as a development zone under this subsection. No applications
11may be accepted by the
corporation authority under this paragraph on or after March
126, 2009.
AB227,200,15
13(2) (a) When the
corporation authority designates a development zone under
14s.
238.31 235.31, it shall establish a limit for tax benefits for the development zone
15determined by allocating to the development zone a portion of $38,155,000.
AB227,200,1916
(am) Notwithstanding par. (a), the
corporation authority may increase the
17established limit for tax benefits for a development zone. The
corporation authority 18may not increase the limit for tax benefits established for any development zone
19designated under s.
238.31 235.31 on or after March 6, 2009.
AB227,200,2120
(b) Annually the
corporation authority shall estimate the amount of forgone
21state revenue because of tax benefits claimed by persons in each development zone.
AB227,200,2422
(c) 1. Ninety days after the day on which the
corporation authority determines
23that the forgone tax revenues under par. (b) will equal or exceed the limit for the
24development zone established under par. (a) or (am).
AB227,201,2
12. The day that the
corporation authority withdraws its designation of an area
2as a development zone under sub. (3).
AB227,201,43
(d) The
corporation authority shall immediately notify the local governing body
4of a change in the expiration date of the development zone under par. (c).
AB227,201,6
5(3) (intro.) The
corporation authority may withdraw the designation of an area
6as a development zone if any of the following applies:
AB227,201,107
(a) No person is certified as eligible to receive tax benefits under s.
238.365 8235.365 (3) during the 12-month period beginning on the day the area is designated
9as a development zone and the
corporation authority determines that the local
10governing body that nominated the zone is not in compliance with s.
238.363 235.363.
AB227,201,1311
(b) No person is certified as eligible to receive tax benefits under s.
238.365 12235.365 (3) during the 24-month period beginning on the day the area is designated
13a development zone.
AB227,539
14Section
539. 238.35 of the statutes is renumbered 235.35, and 235.35 (intro.),
15(6), (7), (8) and (10), as renumbered, are amended to read:
AB227,201,17
16235.35 Additional duties of the corporation authority. (intro.) The
17corporation authority shall do all of the following:
AB227,201,23
18(6) Notify University of Wisconsin small business development centers, the
19Wisconsin housing and development centers, the central administration of all
20University of Wisconsin campuses and regional planning commissions about the
21development zone program and encourage those entities to provide advice to the
22corporation authority or local governing bodies on ways to improve the development
23zone program.
AB227,201,24
24(7) Prepare forms for the certification described under s.
238.365 235.365 (5).
AB227,202,2
1(8) Annually verify information submitted to the
corporation authority under
2s. 71.07 (2dx), 71.28 (1dx), 71.47 (1dx), or 76.636.
AB227,202,6
3(10) Enter into an agreement with the local governing body of a 1st class city
4where a development zone is designated under s.
238.31
235.31 (3) (c) 1. to provide
5efficient administration of the development zone program within the development
6zone.
AB227,540
7Section
540. 238.363 of the statutes is renumbered 235.363, and 235.363 (1)
8(intro.) and (c) and (4), as renumbered, are amended to read:
AB227,202,119
235.363
(1) (intro.) If an area nominated by a local governing body is designated
10as a development zone under s.
238.31 235.31, the local governing body shall do all
11of the following:
AB227,202,1312
(c) Assist the
corporation authority in the administration of the development
13zone program.
AB227,202,17
14(4) The local governing body of a 1st class city where a development zone is
15designated under s.
238.31 235.31 (3) (c) 1. shall enter into an agreement with the
16corporation authority to provide efficient administration of the development zone
17program within the development zone.
AB227,541
18Section
541. 238.365 of the statutes is renumbered 235.365, and 235.365
19(intro.), (2), (3) (intro.), (b) and (j) and (5) (g) and (h), as renumbered, are amended
20to read:
AB227,202,22
21235.365 Certification for tax benefits. (intro.) The
corporation authority 22shall do all of the following:
AB227,202,24
23(2) Determine whether a person applying for tax benefits engages or will
24engage in economic activity that violates s.
238.38
235.38 (1).
AB227,203,3
1(3) (intro.) Subject to s.
238.38 235.38, certify persons who are eligible to claim
2tax benefits while an area is designated as a development zone, according to the
3following criteria:
AB227,203,54
(b) The person's commitment not to engage in economic activity that violates
5s.
238.38 235.38 (1).
AB227,203,76
(j) Any other criteria established under
rules policies and procedures adopted
7by the
corporation authority.
AB227,203,9
8(5) (g) The limit under s.
238.368
235.368 on tax benefits the person may claim
9while an area is designated as a development zone.
AB227,203,1110
(h) Other information required by the
corporation
authority or the department
11of revenue.
AB227,542
12Section
542. 238.368 of the statutes is renumbered 235.368, and 235.368 (1)
13(a) and (b) (intro.), 1. and 2., (2) (intro.) and (b) and (3) (a) (intro.) and 1. and (b), as
14renumbered, are amended to read:
AB227,203,1715
235.368
(1) (a) The
corporation authority shall establish a limit on the
16maximum amount of tax benefits a person certified under s.
238.365 235.365 (3) may
17claim while an area is designated as a development zone.
AB227,203,1918
(b) (intro.) When establishing a limit on tax benefits under par. (a), the
19corporation authority shall do all of the following:
AB227,203,2020
1. Consider all of the criteria described in s.
238.365 235.365 (3) (a) to (e).
AB227,204,221
2. Establish a limit which does not greatly exceed a recommended limit,
22established under
rules policies and procedures adopted by the
corporation authority 23based on the cost, number and types of full-time jobs that will be created, retained,
24or upgraded, including full-time jobs available to members of the targeted
1population, as a result of the economic activity of the person certified under s.
2238.365 235.365 (3).
AB227,204,5
3(2) (intro.) The
corporation authority may, upon request, increase a limit on tax
4benefits established under sub. (1) if the
corporation
authority does all of the
5following:
AB227,204,86
(b) Revises the certification required under s.
238.365 235.365 (5) and provides
7a copy of the revised form to the department of revenue and the person whose limit
8is increased under this subsection.
AB227,204,11
9(3) (a) (intro.) The
corporation
authority may reduce a limit established under
10sub. (1) or (2) if the
corporation authority determines that any of the following
11applies:
AB227,204,1312
1. The limit is not consistent with the criteria listed under s.
238.365 235.365 13(3) (a) to (e).
AB227,204,1614
(b) The
corporation authority shall notify the department of revenue and the
15person whose limit on tax benefits is reduced under par. (a) and provide a written
16explanation to the person of the reasons for reducing the limit.
AB227,543
17Section
543. 238.37 of the statutes is renumbered 235.37, and 235.37 (1)
18(intro.) and (b) and (2), as renumbered, are amended to read:
AB227,204,2019
235.37
(1) (intro.) The
corporation
authority shall revoke the certification of a
20person certified under s.
238.365 235.365 (3) if the person does any of the following:
AB227,204,2121
(b) Becomes subject to revocation under s.
238.38
235.38 (1).
AB227,204,23
22(2) The
corporation authority shall notify the department of revenue within 30
23days of revoking a certification under sub. (1).
AB227,544
1Section
544. 238.38 of the statutes is renumbered 235.38, and 235.38 (1)
2(intro.), (1m), (2) (intro.) and (a) and (3) (a) and (b), as renumbered, are amended to
3read:
AB227,205,84
235.38
(1) (intro.) Except as provided in subs. (2) and (3), no person may be
5certified under s.
238.365 235.365 (3), or a person's certification may be revoked
6under s.
238.37 235.37, if the proposed new business, expansion of an existing
7business, or other proposed economic activity in a development zone would do or does
8any of the following:
AB227,205,10
9(1m) No person may be certified under s.
238.365 235.365 (3) on or after March
106, 2009.
AB227,205,13
11(2) (intro.) Subsection (1) does not apply if, after a hearing, the
corporation 12authority, or the local governing body under sub. (3) (a), determines that any of the
13following applies:
AB227,205,1614
(a) The total number of full-time jobs provided by the person in this state would
15be reduced if the person were not certified under s.
238.365 235.365 (3) or if the
16person's certification were revoked.
AB227,205,23
17(3) (a) Except as provided in pars. (b) and (c), if the economic activity for which
18a person is seeking certification under s.
238.365
235.365 (3) is the relocation of a
19business into a development zone from a location that is outside the development
20zone but within the limits of a city, village, town, or federally recognized American
21Indian reservation in which that development zone is located, the local governing
22body that nominated that area as a development zone under s.
238.32 235.32 shall
23determine whether sub. (2) (a) or (b) applies.
AB227,206,424
(b) Only the
corporation authority may determine whether sub. (2) (a) or (b)
25applies to a business relocation described in par. (a) if the business relocation would
1likely result in the loss of full-time jobs at or transfer of employees from a business
2location that is in this state but outside the limits of any city, village, town, or
3federally recognized American Indian reservation in which the development zone is
4located.
AB227,545
5Section
545. 238.385 of the statutes is renumbered 235.385, and 235.385 (1)
6(intro.) and (bm) and (2) (intro.), (b) and (c), as renumbered, are amended to read:
AB227,206,127
235.385
(1) (intro.) For the development zone program under ss.
238.30 235.30 8and
238.31 to 238.38 235.31 to 235.38, the development opportunity zone program
9under s.
238.395 235.395, and the enterprise development zone program under s.
10238.397 235.397, the
corporation authority shall adopt
rules
policies and procedures 11that further define a person's eligibility for tax benefits. The
rules policies and
12procedures shall do at least all of the following:
AB227,206,1613
(bm) Allow a person to claim up to $8,000 in tax benefits during the time that
14an area is designated as an enterprise development zone for retaining a full-time job
15if the
corporation authority determines that the person made a significant capital
16investment to retain the full-time job.
AB227,206,18
17(2) (intro.) The
corporation authority may
by rule specify circumstances under
18which the
corporation authority may grant exceptions to any of the following:
AB227,206,2019
(b) The requirement under ss.
238.30 235.30 (2m) and
238.397 235.397 (1) (am)
20that an individual's pay must equal at least 150% of the federal minimum wage.
AB227,206,2421
(c) The requirement under ss.
238.30 235.30 (2m) and
238.397 235.397 (1) (am)
22that an individual's position must be regular, nonseasonal, and full-time and that
23the individual must be required to work at least 2,080 hours per year, including paid
24leave and holidays.
AB227,546
1Section
546. 238.395 of the statutes is renumbered 235.395, and 235.395 (1)
2(a), (b), (c), (d), (e), (f), (g), (h) and (i), (2) (c), (d) 1. and 2. and (e) 1., 2. and 3., (3) (a)
31., 2., 3. and 4., (b) 9., (c) and (d), (4) (a) (intro.) and (b) and (5) (a) (intro.), 2. and 3.,
4(b), (c), (d), (e) (intro.) and 3. and (f), as renumbered, are amended to read:
AB227,207,65
235.395
(1) (a) An area in the city of Beloit, the legal description of which is
6provided to the
corporation authority by the local governing body of the city of Beloit.
AB227,207,87
(b) An area in the city of West Allis, the legal description of which is provided
8to the
corporation authority by the local governing body of the city of West Allis.
AB227,207,109
(c) An area in the city of Eau Claire, the legal description of which is provided
10to the
corporation authority by the local governing body of the city of Eau Claire.
AB227,207,1211
(d) An area in the city of Kenosha, the legal description of which is provided to
12the
corporation authority by the local governing body of the city of Kenosha.
AB227,207,1413
(e) An area in the city of Milwaukee, the legal description of which is provided
14to the
corporation authority by the local governing body of the city of Milwaukee.
AB227,207,1715
(f) For the Gateway Project, an area in the city of Beloit, the legal description
16of which is provided to the
corporation authority by the local governing body of the
17city of Beloit.
AB227,207,1918
(g) An area in the city of Janesville, the legal description of which is provided
19to the
corporation authority by the local governing body of the city of Janesville.
AB227,207,2120
(h) An area in the city of Kenosha, the legal description of which is provided to
21the
corporation authority by the local governing body of the city of Kenosha.
AB227,207,2322
(i) An area in the city of Beloit, the legal description of which is provided to the
23corporation authority by the local governing body of the city of Beloit.
AB227,208,3
1(2) (c) Annually, the
corporation authority shall estimate the amount of forgone
2state revenue because of tax benefits claimed by persons in each development
3opportunity zone.
AB227,208,74
(d) 1. Notwithstanding pars. (a) and (e), the designation of an area as a
5development opportunity zone shall expire 90 days after the day on which the
6corporation authority determines that the forgone tax revenues under par. (c) will
7equal or exceed the limit for the development opportunity zone.
AB227,208,108
2. The
corporation authority shall immediately notify the local governing body
9of the city in which the development opportunity zone is located of a change in the
10expiration date of the development opportunity zone under this paragraph.
AB227,208,1711
(e) 1. The
corporation authority may extend the designation of an area under
12sub. (1) (g) as a development opportunity zone for an additional 60 months if the
13corporation authority determines that an extension under this subdivision would
14support economic development within the city. If the
corporation authority extends
15the designation of the area as a development opportunity zone, the limit for tax
16benefits for the development opportunity zone under sub. (1) (g) is increased by
17$5,000,000.
AB227,208,2418
2. The
corporation authority may extend the designation of an area under sub.
19(1) (h) as a development opportunity zone for an additional 60 months if the
20corporation authority determines that an extension under this subdivision would
21support economic development within the city. If the
corporation authority extends
22the designation of the area as a development opportunity zone, the limit for tax
23benefits for the development opportunity zone under sub. (1) (h) is increased by
24$5,000,000.
AB227,209,6
13. The
corporation authority may extend the designation of an area under sub.
2(1) (i) as a development opportunity zone for an additional 60 months if the
3corporation authority determines that an extension will support economic
4development within the city. If the
corporation
authority grants an extension under
5this subdivision, the limit for tax benefits for the development opportunity zone
6under sub. (1) (i) is increased by $5,000,000.
AB227,209,12
7(3) (a) 1. Any person that is conducting or that intends to conduct economic
8activity in a development opportunity zone under sub. (1) (a) or (b) and that, in
9conjunction with the local governing body of the city in which the development
10opportunity zone is located, submits a project plan as described in par. (b) to the
11corporation authority no later than 6 months after April 23, 1994, shall be entitled
12to claim tax benefits while the area is designated as a development opportunity zone.
AB227,209,1813
2. Any person that is conducting or that intends to conduct economic activity
14in a development opportunity zone under sub. (1) (c) and that, in conjunction with
15the local governing body of the city in which the development opportunity zone is
16located, submits a project plan as described in par. (b) to the
corporation authority 17no later than 6 months after April 28, 1995, shall be entitled to claim tax benefits
18while the area is designated as a development opportunity zone.
AB227,209,2419
3. Any person that is conducting or that intends to conduct economic activity
20in a development opportunity zone under sub. (1) (d) and that, in conjunction with
21the local governing body of the city in which the development opportunity zone is
22located, submits a project plan as described in par. (b) to the
corporation authority 23no later than July 1, 2000, shall be entitled to claim tax benefits while the area is
24designated as a development opportunity zone.
AB227,210,6
14. Any person that is conducting or that intends to conduct economic activity
2in a development opportunity zone under sub. (1) (e), (f), (g), (h), or (i) and that, in
3conjunction with the local governing body of the city in which the development
4opportunity zone is located, submits a project plan as described in par. (b) to the
5corporation authority shall be entitled to claim tax benefits while the area is
6designated as a development opportunity zone.
AB227,210,87
(b) 9. Other information required by the
corporation
authority or the
8department of revenue.
AB227,210,109
(c) The
corporation authority shall notify the department of revenue of all
10persons entitled to claim tax benefits under this subsection.