SB148,299
9Section
299. 71.47 (6) (c) (intro.) of the statutes is amended to read:
SB148,98,1410
71.47
(6) (c) (intro.) No person may claim the credit under par. (a) 2m. unless
11the claimant includes with the claimant's return a copy of the claimant's certification
12under s.
238.17 235.17. For certification purposes under s.
238.17 235.17, the
13claimant shall provide to the
Wisconsin Economic Development Corporation 14Forward Wisconsin Development Authority all of the following:
SB148,300
15Section
300. 71.78 (4) (m) of the statutes is amended to read:
SB148,98,1916
71.78
(4) (m) The chief executive officer of the
Wisconsin Economic
17Development Corporation Forward Wisconsin Development Authority and
18employees of the
corporation authority to the extent necessary to administer the
19development zone program under subch.
II III of ch.
238 235.
SB148,301
20Section
301. 73.03 (35) of the statutes is amended to read:
SB148,99,421
73.03
(35) To deny a portion of a credit claimed under s. 71.07 (2dd), (2de), (2di),
22(2dj), (2dL), (2dm), (2dr), (2ds), or (2dx), 71.28 (1dd), (1de), (1di), (1dj), (1dL), (1dm),
23(1ds), (1dx), or (4) (am), 71.47 (1dd), (1de), (1di), (1dj), (1dL), (1dm), (1ds), (1dx), or
24(4) (am), or 76.636 if granting the full amount claimed would violate a requirement
25under
s. 235.385 or s. 238.385
, 2013 stats., or s. 560.785, 2009 stats., or would bring
1the total of the credits granted to that claimant under all of those subsections over
2the limit for that claimant under
s. 235.368, 235.395 (2) (b), or 235.397 (5) (b) or s.
3238.368
, 2013 stats., 238.395 (2) (b)
, 2013 stats., or 238.397 (5) (b)
, 2013 stats., or s.
4560.768, 2009 stats., s. 560.795 (2) (b), 2009 stats., or s. 560.797 (5) (b), 2009 stats.
SB148,302
5Section
302. 73.03 (35m) of the statutes is amended to read:
SB148,99,116
73.03
(35m) To deny a portion of a credit claimed under s. 71.07 (3g), 71.28 (3g),
7or 71.47 (3g), if granting the full amount claimed would violate a requirement under
8s. 235.23 or s. 238.23
, 2013 stats., or s. 560.96, 2009 stats., or would bring the total
9of the credits claimed under ss. 71.07 (3g), 71.28 (3g), and 71.47 (3g) over the limit
10for all claimants under
s. 235.23 (2) or s. 238.23 (2)
, 2013 stats., or s. 560.96 (2), 2009
11stats.
SB148,303
12Section
303. 73.03 (63) of the statutes is amended to read:
SB148,99,2213
73.03
(63) Notwithstanding the amount limitations specified under s. 560.205
14(3) (d), 2009 stats., or s. 238.15 (3) (d)
, 2013 stats., or s. 235.15 (3) (d), in consultation
15with the
Wisconsin Economic Development Corporation
Forward Wisconsin
16Development Authority, to carry forward to subsequent taxable years unclaimed
17credit amounts of the early stage seed investment credits under ss. 71.07 (5b), 71.28
18(5b), 71.47 (5b), and 76.638 and the angel investment credit under s. 71.07 (5d).
19Annually, no later than July 1, the
Wisconsin Economic Development Corporation 20Forward Wisconsin Development Authority shall submit to the department of
21revenue its recommendations for the carry forward of credit amounts as provided
22under this subsection.
SB148,304
23Section
304. 75.106 (1) (a) of the statutes is amended to read:
SB148,99,2524
75.106
(1) (a) "Brownfield" has the meaning given in s.
238.13 235.13 (1) (a),
25except that, for purposes of this section, "brownfield" also means abandoned, idle, or
1underused residential facilities or sites, the expansion or redevelopment of which is
2adversely affected by actual or perceived environmental contamination.
SB148,305
3Section
305. 76.636 (1) (b) 1. of the statutes is amended to read:
SB148,100,54
76.636
(1) (b) 1. A development zone under
s. 235.30 or s. 238.30
, 2013 stats., 5or s. 560.70, 2009 stats.
SB148,306
6Section
306. 76.636 (1) (b) 2. of the statutes is amended to read:
SB148,100,87
76.636
(1) (b) 2. A development opportunity zone under
s. 235.395 or s. 238.395
,
82013 stats., or s. 560.795, 2009 stats.
SB148,307
9Section
307. 76.636 (1) (b) 3. of the statutes is amended to read:
SB148,100,1110
76.636
(1) (b) 3. An enterprise development zone under
s. 235.397 or s. 238.397
,
112013 stats., or s. 560.797, 2009 stats.
SB148,308
12Section
308. 76.636 (1) (b) 4. of the statutes is amended to read:
SB148,100,1413
76.636
(1) (b) 4. An agricultural development zone under
s. 235.398 or s.
14238.398
, 2013 stats., or s. 560.798, 2009 stats.
SB148,309
15Section
309. 76.636 (1) (d) of the statutes is amended to read:
SB148,100,1616
76.636
(1) (d) "Full-time job" has the meaning given in s.
238.30 235.30 (2m).
SB148,310
17Section
310. 76.636 (2) (intro.) of the statutes is amended to read:
SB148,100,2518
76.636
(2) Credits. (intro.) Except as provided in s. 73.03 (35), and subject to
19s. 235.385 or s. 238.385
, 2013 stats., or s. 560.785, 2009 stats., for any taxable year
20for which an insurer is entitled under
s. 235.395 or s. 238.395
, 2013 stats., or s.
21560.795 (3), 2009 stats., to claim tax benefits or certified under
s. 235.365 (3), 235.397
22(4), or 235.398 (3) or s. 238.365 (3),
2013 stats., s. 238.397 (4)
, 2013 stats., or
s. 238.398
23(3)
, 2013 stats., or s. 560.765 (3), 2009 stats., s. 560.797 (4), 2009 stats., or s. 560.798
24(3), 2009 stats., the insurer may claim as a credit against the fees due under s. 76.60,
2576.63, 76.65, 76.66, or 76.67 the following amounts:
SB148,311
1Section
311. 76.636 (2) (b) of the statutes is amended to read:
SB148,101,62
76.636
(2) (b) The amount determined by multiplying the amount determined
3under
s. 235.385 (1) (b) or s. 238.385 (1) (b)
, 2013 stats., or s. 560.785 (1) (b), 2009
4stats., by the number of full-time jobs created in a development zone and filled by
5a member of a targeted group and by then subtracting the subsidies paid under s.
649.147 (3) (a) for those jobs.
SB148,312
7Section
312. 76.636 (2) (c) of the statutes is amended to read:
SB148,101,128
76.636
(2) (c) The amount determined by multiplying the amount determined
9under
s. 235.385 (1) (c) or s. 238.385 (1) (c)
, 2013 stats., or s. 560.785 (1) (c), 2009
10stats., by the number of full-time jobs created in a development zone and not filled
11by a member of a targeted group and by then subtracting the subsidies paid under
12s. 49.147 (3) (a) for those jobs.
SB148,313
13Section
313. 76.636 (2) (d) of the statutes is amended to read:
SB148,101,2114
76.636
(2) (d) The amount determined by multiplying the amount determined
15under
s. 235.385 (1) (bm) or s. 238.385 (1) (bm)
, 2013 stats., or s. 560.785 (1) (bm),
162009 stats., by the number of full-time jobs retained, as provided
in the rules under
17s. 235.385 or s. 238.385
, 2013 stats., or s. 560.785, 2009 stats., excluding jobs for
18which a credit has been claimed under s. 71.47 (1dj), in an enterprise development
19zone under
s. 235.397 or s. 238.397
, 2013 stats., or s. 560.797, 2009 stats., and for
20which significant capital investment was made and by then subtracting the
21subsidies paid under s. 49.147 (3) (a) for those jobs.
SB148,314
22Section
314. 76.636 (2) (e) of the statutes is amended to read:
SB148,102,423
76.636
(2) (e) The amount determined by multiplying the amount determined
24under
s. 235.385 (1) (c) or s. 238.385 (1) (c)
, 2013 stats., or s. 560.785 (1) (c), 2009
25stats., by the number of full-time jobs retained, as provided
in the rules under
s.
1235.385 or s. 238.385
, 2013 stats., or s. 560.785, 2009 stats., excluding jobs for which
2a credit has been claimed under s. 71.47 (1dj), in a development zone and not filled
3by a member of a targeted group and by then subtracting the subsidies paid under
4s. 49.147 (3) (a) for those jobs.
SB148,315
5Section
315. 76.636 (4) (intro.) of the statutes is amended to read:
SB148,102,116
76.636
(4) Credit precluded. (intro.) If the certification of a person for tax
7benefits under
s. 235.365 (3), 235.397 (4), or 235.398 (3) or s. 238.365 (3),
2013 stats.,
8s. 238.397 (4)
, 2013 stats., or
s. 238.398 (3)
, 2013 stats., or s. 560.765 (3), 2009 stats.,
9s. 560.797 (4), 2009 stats., or s. 560.798 (3), 2009 stats., is revoked, or if the person
10becomes ineligible for tax benefits under
s. 235.395 (3) or s. 238.395 (3)
, 2013 stats., 11or s. 560.795 (3), 2009 stats., that person may not do any of the following:
SB148,316
12Section
316. 76.636 (5) of the statutes is amended to read:
SB148,102,2113
76.636
(5) Carry-over precluded. If a person who is entitled under
s. 235.395
14(3) or s. 238.395 (3)
, 2013 stats., or s. 560.795 (3), 2009 stats., to claim tax benefits
15or certified under
s. 235.365 (3), 235.397 (4), or 235.398 (3) or s. 238.365 (3),
2013
16stats., s. 238.397 (4)
, 2013 stats., or
s. 238.398 (3)
, 2013 stats., or s. 560.765 (3), 2009
17stats., s. 560.797 (4), 2009 stats., or s. 560.798 (3), 2009 stats., for tax benefits ceases
18business operations in the development zone during any of the taxable years that
19that zone exists, that person may not carry over to any taxable year following the
20year during which operations cease any unused credits from the taxable year during
21which operations cease or from previous taxable years.
SB148,317
22Section
317. 76.636 (6) of the statutes is amended to read:
SB148,103,223
76.636
(6) Administration. Any insurer who claims a credit under sub. (2) shall
24include with the insurer's annual return under s. 76.64 a copy of its certification for
25tax benefits and a copy of its verification of expenses from the department of
1commerce or the Wisconsin Economic Development Corporation
or the Forward
2Wisconsin Development Authority.
SB148,318
3Section
318. 76.637 (1) of the statutes is amended to read:
SB148,103,74
76.637
(1) Definition. In this section, "claimant" means an insurer who files
5a claim under this section and is certified under
s. 235.301 (2) or s. 238.301 (2)
, 2013
6stats., or s. 560.701 (2), 2009 stats., and authorized to claim tax benefits under
s.
7235.303 or s. 238.303
, 2013 stats., or s. 560.703, 2009 stats.
SB148,319
8Section
319. 76.637 (2) of the statutes is amended to read:
SB148,103,149
76.637
(2) Filing claims. Subject to the limitations under this section,
ss.
10235.301 to 235.306, ss. 238.301 to 238.306
, 2013 stats., and ss. 560.701 to 560.706,
112009 stats., for taxable years beginning after December 31, 2008, a claimant may
12claim as a credit against the fees due under s. 76.60, 76.63, 76.65, 76.66, or 76.67 the
13amount authorized for the claimant under
s. 235.303 or s. 238.303
, 2013 stats., or s.
14560.703, 2009 stats.
SB148,320
15Section
320. 76.637 (3) of the statutes is amended to read:
SB148,103,2016
76.637
(3) Limitations. No credit may be allowed under this section unless the
17insurer includes with the insurer's annual return under s. 76.64 a copy of the
18claimant's certification under
s. 235.301 (2) or s. 238.301 (2)
, 2013 stats., or s. 560.701
19(2), 2009 stats., and a copy of the claimant's notice of eligibility to receive tax benefits
20under
s. 235.303 (3) or s. 238.303 (3)
, 2013 stats., or s. 560.703 (3), 2009 stats.
SB148,321
21Section
321. 76.637 (4) of the statutes is amended to read:
SB148,104,722
76.637
(4) Administration. If an insurer's certification is revoked under
s.
23235.305 or s. 238.305
, 2013 stats., or s. 560.705, 2009 stats., or if an insurer becomes
24ineligible for tax benefits under
s. 235.302 or s. 238.302
, 2013 stats., or s. 560.702,
252009 stats., the insurer may not claim credits under this section for the taxable year
1that includes the day on which the certification is revoked; the taxable year that
2includes the day on which the insurer becomes ineligible for tax benefits; or
3succeeding taxable years and the insurer may not carry over unused credits from
4previous years to offset the fees imposed under ss. 76.60, 76.63, 76.65, 76.66, or 76.67
5for the taxable year that includes the day on which certification is revoked; the
6taxable year that includes the day on which the insurer becomes ineligible for tax
7benefits; or succeeding taxable years.
SB148,322
8Section
322. 76.638 (1) of the statutes is amended to read:
SB148,104,119
76.638
(1) Definitions. In this section, "fund manager" means an investment
10fund manager certified under
s. 235.15 (2) or s. 238.15 (2)
, 2013 stats., or s. 560.205
11(2), 2009 stats.
SB148,323
12Section
323. 76.638 (2) of the statutes is amended to read:
SB148,104,1813
76.638
(2) Filing claims. For taxable years beginning after December 31, 2008,
14subject to the limitations provided under this subsection and
s. 235.15 or s. 238.15
,
152013 stats., or s. 560.205, 2009 stats., an insurer may claim as a credit against the
16fees imposed under s. 76.60, 76.63, 76.65, 76.66, or 76.67, 25 percent of the insurer's
17investment paid to a fund manager that the fund manager invests in a business
18certified under
s. 235.15 or s. 238.15
, 2013 stats., or s. 560.205 (1), 2009 stats.
SB148,324
19Section
324. 77.54 (9a) (a) of the statutes is amended to read:
SB148,104,2320
77.54
(9a) (a) This state or any agency thereof, the University of Wisconsin
21Hospitals and Clinics Authority, the Wisconsin Aerospace Authority, the
Wisconsin
22Economic Development Corporation Forward Wisconsin Development Authority,
23and the Fox River Navigational System Authority.
SB148,325
24Section
325. 79.04 (7) (a) of the statutes is amended to read:
SB148,105,11
179.04
(7) (a) Beginning with payments in 2005, if a production plant, as
2described in sub. (6) (a), other than a nuclear-powered production plant, is built on
3the site of, or on a site adjacent to, an existing or decommissioned production plant;
4or is built on a site purchased by a public utility before January 1, 1980, that was
5identified in an advance plan as a proposed site for a production plant; or is built on,
6or on a site adjacent to, brownfields, as defined in s.
238.13 235.13 (1) (a) or s. 560.13
7(1) (a), 2009 stats., after December 31, 2003, and has a name-plate capacity of at
8least one megawatt, each municipality and county in which such a production plant
9is located shall receive annually from the public utility account a payment in an
10amount that is equal to the number of megawatts that represents the production
11plant's name-plate capacity, multiplied by $600.
SB148,326
12Section
326. 84.01 (6m) (b) (intro.) of the statutes is amended to read:
SB148,105,1613
84.01
(6m) (b) (intro.) The department, in consultation with the
Wisconsin
14Economic Development Corporation Forward Wisconsin Development Authority,
15shall do all of the following for each economic development program administered by
16the department:
SB148,327
17Section
327. 84.01 (11m) (a) of the statutes is amended to read:
SB148,105,2018
84.01
(11m) (a) The department shall coordinate any economic development
19assistance with the
Wisconsin Economic Development Corporation Forward
20Wisconsin Development Authority.
SB148,328
21Section
328. 84.01 (11m) (b) of the statutes is amended to read:
SB148,106,522
84.01
(11m) (b) Annually, no later than October 1, the department shall submit
23to the joint legislative audit committee and to the appropriate standing committees
24of the legislature under s. 13.172 (3) a comprehensive report assessing economic
25development programs, as defined in sub. (6m) (a), administered by the department.
1The report shall include all of the information required under s.
238.07 235.016 (2).
2The department shall collaborate with the
Wisconsin Economic Development
3Corporation Forward Wisconsin Development Authority to make readily accessible
4to the public on an Internet-based system the information required under this
5subsection.
SB148,329
6Section
329. 85.25 (2) (a) of the statutes is amended to read:
SB148,106,117
85.25
(2) (a) "Business development organization" means the
Forward 8Wisconsin
Housing and Economic Development Authority
created under s.
234.02 9235.011 or any private organization that prepares business and loan plans for and
10provides other financial, management, and technical assistance to disadvantaged
11businesses.
SB148,330
12Section
330. 93.07 (3) of the statutes is amended to read:
SB148,106,2513
93.07
(3) Promotion of agriculture. To promote the interests of agriculture,
14dairying, horticulture, manufacturing, commercial fishing and the domestic arts and
15to advertise Wisconsin and its dairy, food, and agricultural products by conducting
16campaigns of education throughout the United States and in foreign markets. Such
17campaigns shall include the distribution of educational and advertising material
18concerning Wisconsin and its plant, animal, food, and dairy products. The
19department shall coordinate efforts by the state to advertise and promote
20agricultural products of this state, with the
Wisconsin Economic Development
21Corporation Forward Wisconsin Development Authority where appropriate. The
22department shall submit its request and plan for market development program
23expenditures for each biennium with its biennial budget request. The plan shall
24include the identification and priority of expenditures for each market development
25program activity.
SB148,331
1Section
331. 93.07 (18) (b) (intro.) of the statutes is amended to read:
SB148,107,52
93.07
(18) (b) (intro.) In consultation with the
Wisconsin Economic
3Development Corporation Forward Wisconsin Development Authority, to do all of
4the following for each economic development program administered by the
5department of agriculture, trade and consumer protection:
SB148,332
6Section
332. 93.07 (20) (a) of the statutes is amended to read:
SB148,107,97
93.07
(20) (a) The department shall coordinate any economic development
8assistance with the
Wisconsin Economic Development Corporation Forward
9Wisconsin Development Authority.
SB148,333
10Section
333. 93.07 (20) (b) of the statutes is amended to read:
SB148,107,1911
93.07
(20) (b) Annually, no later than October 1, to submit to the joint
12legislative audit committee and to the appropriate standing committees of the
13legislature under s. 13.172 (3) a comprehensive report assessing economic
14development programs, as defined in sub. (18) (a), administered by the department.
15The report shall include all of the information required under s.
238.07 235.016 (2).
16The department shall collaborate with the
Wisconsin Economic Development
17Corporation Forward Wisconsin Development Authority to make readily accessible
18to the public on an Internet-based system the information required under this
19subsection.
SB148,334
20Section
334. 93.33 (5) (intro.) of the statutes is amended to read:
SB148,108,821
93.33
(5) Annual report. (intro.) In September of each year, the council shall
22submit a report to the appropriate standing committees of the legislature as
23determined by the speaker of the assembly and the president of the senate, under s.
2413.172 (3), the governor, the secretary of agriculture, trade and consumer protection,
25the state superintendent of public instruction, the secretary of workforce
1development, the secretary of natural resources, the chief executive officer of the
2Wisconsin Economic Development Corporation Forward Wisconsin Development
3Authority, the president of the University of Wisconsin System, the director of the
4technical college system, the chancellor of the University of Wisconsin-Extension,
5the chancellor of the University of Wisconsin-Madison, the chancellor of the
6University of Wisconsin-Platteville, the chancellor of the University of
7Wisconsin-River Falls, and the chancellor of the University of Wisconsin-Stevens
8Point. The council shall include all of the following in the report:
SB148,335
9Section
335. 93.42 (5) of the statutes is amended to read:
SB148,108,1210
93.42
(5) Cooperating with the
Wisconsin Economic Development Corporation 11Forward Wisconsin Development Authority in promoting the state's products
12through the state's foreign trade offices.
SB148,336
13Section
336. 100.45 (1) (dm) of the statutes is amended to read:
SB148,108,2314
100.45
(1) (dm) "State agency" means any office, department, agency,
15institution of higher education, association, society, or other body in state
16government created or authorized to be created by the constitution or any law which
17is entitled to expend moneys appropriated by law, including the legislature and the
18courts,
the Wisconsin Housing and Economic Development Authority, the Bradley
19Center Sports and Entertainment Corporation, the University of Wisconsin
20Hospitals and Clinics Authority, the Wisconsin Health and Educational Facilities
21Authority, the Wisconsin Aerospace Authority, the
Wisconsin Economic
22Development Corporation Forward Wisconsin Development Authority, and the Fox
23River Navigational System Authority.
SB148,337
24Section
337. 106.16 (2) of the statutes is amended to read:
SB148,109,6
1106.16
(2) Any company that receives a loan or grant from a state agency or
2an authority under ch. 231
or 234 shall notify the department and the local workforce
3development board established under
29 USC 2832, of any position in the company
4that is related to the project for which the grant or loan is received to be filled in this
5state within one year after receipt of the loan or grant. The company shall provide
6this notice at least 2 weeks prior to advertising the position.
SB148,338
7Section
338. 106.16 (3) of the statutes is repealed.
SB148,339
8Section
339. 106.27 (2m) of the statutes is amended to read:
SB148,109,119
106.27
(2m) Consultation. The department shall consult with the technical
10college system board and the
Wisconsin Economic Development Corporation 11Forward Wisconsin Development Authority in implementing this section.
SB148,340
12Section
340. 109.09 (2) (c) 1. a. of the statutes is amended to read:
SB148,109,1413
109.09
(2) (c) 1. a. "Commercial lending institution" has the meaning given for
14"financial institution" in s.
234.01 235.40 (5k).
SB148,341
15Section
341. 114.31 (6) of the statutes is amended to read:
SB148,110,216
114.31
(6) Technical services to municipalities. The secretary may, insofar
17as is reasonably possible, offer the engineering or other technical service of the
18department, to any municipality desiring them in connection with the construction,
19maintenance or operation or proposed construction, maintenance or operation of an
20airport. The secretary may assess reasonable costs for services including services
21performed while acting as agent for a municipality. Such assessment shall include
22properly allocated administrative costs. Municipalities are authorized to cooperate
23with the secretary in the development of aeronautics and aeronautical facilities in
24this state. The
Wisconsin Economic Development Corporation Forward Wisconsin
25Development Authority and all agencies are authorized and directed to make
1available such facilities and services, and to cooperate as far as possible to promote
2the best interests of aeronautics of the state.
SB148,342
3Section
342. 196.49 (4) of the statutes is amended to read:
SB148,110,74
196.49
(4) The commission may not issue a certificate under sub. (1), (2), or (3)
5for the construction of electric generating equipment and associated facilities unless
6the commission determines that brownfields, as defined in s.
238.13 235.13 (1) (a) or
7s. 560.13 (1) (a), 2009 stats., are used to the extent practicable.
SB148,343
8Section
343. 196.491 (3) (a) 2m. b. of the statutes is amended to read:
SB148,110,129
196.491
(3) (a) 2m. b. The applicant proposes alternative construction sites for
10the facility that are contiguous or proximate, provided that at least one of the
11proposed sites is a brownfield, as defined in s.
238.13 235.13 (1) (a), or the site of a
12former or existing large electric generating facility.