SB21,1503,5 3(2) (intro.) A local governing body may nominate the area as a development
4zone by submitting an application to the corporation authority in a form prescribed
5by the corporation authority. The application shall include all of the following:
SB21,1503,76 (c) Evidence that the area meets at least 3 of the criteria under s. 238.31 235.31
7(1) (e) 4.
SB21,1503,98 (d) Evidence that the area meets the applicable requirements of s. 238.335
9235.335.
SB21,1503,1010 (i) Any other information required by the corporation authority.
SB21,1503,13 11(3) Two or more local governing bodies may submit a joint application
12nominating an area as a development zone, subject to s. 238.335 235.335 (2), if each
13local governing body complies with subs. (1) and (2).
SB21,1503,15 14(5) The corporation authority may permit a local governing body to revise an
15application that the corporation authority determines is inadequate or incomplete.
SB21,4014 16Section 4014. 238.325 of the statutes is renumbered 235.325 and amended to
17read:
SB21,1503,19 18235.325 Evaluation by corporation authority. (1) The corporation
19authority shall evaluate applications received under s. 238.32 235.32 (2) and (3).
SB21,1503,25 20(2) Subject to s. 238.335 235.335 (5), the corporation authority may reduce the
21size of an area nominated as a development zone, if the corporation authority
22determines the boundaries as proposed by the local governing body in an application
23under s. 238.32 235.32 (2) or (3) are inconsistent with the purpose of the development
24zone program. Any nominated area which is reduced under this subsection need not
25comply with s. 238.335 235.335 (1) and (4).
SB21,1504,5
1(3) After evaluating an application submitted under s. 238.32 235.32 (2) or (3),
2the corporation authority may approve the application, subject to any reduction in
3the size of the nominated area under sub. (2). If the corporation authority approves
4the application, the corporation authority shall designate the area as a development
5zone, subject to s. 238.31 235.31, and notify the local governing body.
SB21,4015 6Section 4015. 238.335 of the statutes is renumbered 235.335, and 235.335 (6)
7(a) 2. and (c) and (7), as renumbered, are amended to read:
SB21,1504,98 235.335 (6) (a) 2. Each area meets at least 3 of the criteria listed in s. 238.31
9235.31 (1) (e) 4.
SB21,1504,1210 (c) If an application is submitted by the governing body of a county under s.
11238.32 235.32 (2) or (3), up to 4 separate areas may be nominated or designated as
12one development zone, if par. (a) 1. to 3. applies.
SB21,1504,15 13(7) The corporation authority may waive the requirements of this section in a
14particular case, if the corporation authority determines that application of the
15requirement is impractical with respect to a particular development zone.
SB21,4016 16Section 4016. 238.34 of the statutes is renumbered 235.34, and 235.34 (1), (2),
17(3) (intro.) and (a), (4), (5) and (6), as renumbered, are amended to read:
SB21,1504,2318 235.34 (1) Except as provided under sub. (6), at any time after a development
19zone is designated by the corporation authority, a local governing body may submit
20an application to change the boundaries of the development zone. If the boundary
21change reduces the size of a development zone, the local governing body shall explain
22why the area excluded should no longer be in a development zone. The corporation
23authority may require the local governing body to submit additional information.
SB21,1505,2 24(2) The corporation authority may approve an application for a boundary
25change if the development zone, as affected by the boundary changes, meets the

1applicable requirements of s. 238.335 235.335 and 3 of the criteria under s. 238.31
2235.31 (1) (e) 4.
SB21,1505,4 3(3) (intro.) If the corporation authority approves an application for a boundary
4change under sub. (2), it shall do all of the following:
SB21,1505,65 (a) Redetermine the limit on the tax benefits for the development zone
6established under s. 238.345 235.345 (2) (a).
SB21,1505,9 7(4) The change in the boundaries or tax benefits limit of a development zone
8shall be effective on the day the corporation authority notifies the local governing
9body under sub. (3) (b).
SB21,1505,14 10(5) No change in the boundaries of a development zone may affect the duration
11of an area as a development zone under s. 238.345 235.345 (1) (a). The corporation
12authority may consider a change in the boundary of a development zone when
13evaluating an application for an extension of the designation of an area as a
14development zone under s. 238.345 235.345 (1) (b).
SB21,1505,17 15(6) The corporation authority may not accept any applications under sub. (1)
16to change the boundaries of a development zone designated under s. 238.31 235.31
17on or after March 6, 2009.
SB21,4017 18Section 4017. 238.345 of the statutes is renumbered 235.345, and 235.345 (1)
19(a) and (b), (2) (a), (am), (b), (c) 1. and 2. and (d) and (3) (intro.), (a) and (b), as
20renumbered, are amended to read:
SB21,1505,2321 235.345 (1) (a) The designation of an area as a development zone shall be
22effective for 240 months, beginning on the day the corporation authority notifies the
23local governing body under s. 238.325 235.325 (3) of the designation.
SB21,1506,424 (b) The local governing body may apply to the corporation authority for one
2560-month extension of the designation. The corporation authority shall adopt rules

1policies and procedures establishing criteria for approving an extension of a
2designation of an area as a development zone under this subsection. No applications
3may be accepted by the corporation authority under this paragraph on or after March
46, 2009.
SB21,1506,7 5(2) (a) When the corporation authority designates a development zone under
6s. 238.31 235.31, it shall establish a limit for tax benefits for the development zone
7determined by allocating to the development zone a portion of $38,155,000.
SB21,1506,118 (am) Notwithstanding par. (a), the corporation authority may increase the
9established limit for tax benefits for a development zone. The corporation authority
10may not increase the limit for tax benefits established for any development zone
11designated under s. 238.31 235.31 on or after March 6, 2009.
SB21,1506,1312 (b) Annually the corporation authority shall estimate the amount of forgone
13state revenue because of tax benefits claimed by persons in each development zone.
SB21,1506,1614 (c) 1. Ninety days after the day on which the corporation authority determines
15that the forgone tax revenues under par. (b) will equal or exceed the limit for the
16development zone established under par. (a) or (am).
SB21,1506,1817 2. The day that the corporation authority withdraws its designation of an area
18as a development zone under sub. (3).
SB21,1506,2019 (d) The corporation authority shall immediately notify the local governing body
20of a change in the expiration date of the development zone under par. (c).
SB21,1506,22 21(3) (intro.) The corporation authority may withdraw the designation of an area
22as a development zone if any of the following applies:
SB21,1507,223 (a) No person is certified as eligible to receive tax benefits under s. 238.365
24235.365 (3) during the 12-month period beginning on the day the area is designated

1as a development zone and the corporation authority determines that the local
2governing body that nominated the zone is not in compliance with s. 238.363 235.363.
SB21,1507,53 (b) No person is certified as eligible to receive tax benefits under s. 238.365
4235.365 (3) during the 24-month period beginning on the day the area is designated
5a development zone.
SB21,4018 6Section 4018. 238.35 of the statutes is renumbered 235.35, and 235.35 (intro.),
7(6), (7), (8) and (10), as renumbered, are amended to read:
SB21,1507,9 8235.35 Additional duties of the corporation authority. (intro.) The
9corporation authority shall do all of the following:
SB21,1507,15 10(6) Notify University of Wisconsin System Authority small business
11development centers, the Wisconsin housing and development centers, the central
12administration of all University of Wisconsin System Authority campuses and
13regional planning commissions about the development zone program and encourage
14those entities to provide advice to the corporation authority or local governing bodies
15on ways to improve the development zone program.
SB21,1507,16 16(7) Prepare forms for the certification described under s. 238.365 235.365 (5).
SB21,1507,18 17(8) Annually verify information submitted to the corporation authority under
18s. 71.07 (2dx), 71.28 (1dx), 71.47 (1dx), or 76.636.
SB21,1507,22 19(10) Enter into an agreement with the local governing body of a 1st class city
20where a development zone is designated under s. 238.31 235.31 (3) (c) 1. to provide
21efficient administration of the development zone program within the development
22zone.
SB21,4019 23Section 4019. 238.363 of the statutes is renumbered 235.363, and 235.363 (1)
24(intro.) and (c) and (4), as renumbered, are amended to read:
SB21,1508,3
1235.363 (1) (intro.) If an area nominated by a local governing body is designated
2as a development zone under s. 238.31 235.31, the local governing body shall do all
3of the following:
SB21,1508,54 (c) Assist the corporation authority in the administration of the development
5zone program.
SB21,1508,9 6(4) The local governing body of a 1st class city where a development zone is
7designated under s. 238.31 235.31 (3) (c) 1. shall enter into an agreement with the
8corporation authority to provide efficient administration of the development zone
9program within the development zone.
SB21,4020 10Section 4020. 238.365 of the statutes is renumbered 235.365, and 235.365
11(intro.), (2), (3) (intro.), (b) and (j) and (5) (g) and (h), as renumbered, are amended
12to read:
SB21,1508,14 13235.365 Certification for tax benefits. (intro.) The corporation authority
14shall do all of the following:
SB21,1508,16 15(2) Determine whether a person applying for tax benefits engages or will
16engage in economic activity that violates s. 238.38 235.38 (1).
SB21,1508,19 17(3) (intro.) Subject to s. 238.38 235.38, certify persons who are eligible to claim
18tax benefits while an area is designated as a development zone, according to the
19following criteria:
SB21,1508,2120 (b) The person's commitment not to engage in economic activity that violates
21s. 238.38 235.38 (1).
SB21,1508,2322 (j) Any other criteria established under rules policies and procedures adopted
23by the corporation authority.
SB21,1508,25 24(5) (g) The limit under s. 238.368 235.368 on tax benefits the person may claim
25while an area is designated as a development zone.
SB21,1509,2
1(h) Other information required by the corporation authority or the department
2of revenue.
SB21,4021 3Section 4021. 238.368 of the statutes is renumbered 235.368, and 235.368 (1)
4(a) and (b) (intro.), 1. and 2., (2) (intro.) and (b) and (3) (a) (intro.) and 1. and (b), as
5renumbered, are amended to read:
SB21,1509,86 235.368 (1) (a) The corporation authority shall establish a limit on the
7maximum amount of tax benefits a person certified under s. 238.365 235.365 (3) may
8claim while an area is designated as a development zone.
SB21,1509,109 (b) (intro.) When establishing a limit on tax benefits under par. (a), the
10corporation authority shall do all of the following:
SB21,1509,1111 1. Consider all of the criteria described in s. 238.365 235.365 (3) (a) to (e).
SB21,1509,1712 2. Establish a limit which does not greatly exceed a recommended limit,
13established under rules policies and procedures adopted by the corporation authority
14based on the cost, number and types of full-time jobs that will be created, retained,
15or upgraded, including full-time jobs available to members of the targeted
16population, as a result of the economic activity of the person certified under s.
17238.365 235.365 (3).
SB21,1509,20 18(2) (intro.) The corporation authority may, upon request, increase a limit on tax
19benefits established under sub. (1) if the corporation authority does all of the
20following:
SB21,1509,2321 (b) Revises the certification required under s. 238.365 235.365 (5) and provides
22a copy of the revised form to the department of revenue and the person whose limit
23is increased under this subsection.
SB21,1510,3
1(3) (a) (intro.) The corporation authority may reduce a limit established under
2sub. (1) or (2) if the corporation authority determines that any of the following
3applies:
SB21,1510,54 1. The limit is not consistent with the criteria listed under s. 238.365 235.365
5(3) (a) to (e).
SB21,1510,86 (b) The corporation authority shall notify the department of revenue and the
7person whose limit on tax benefits is reduced under par. (a) and provide a written
8explanation to the person of the reasons for reducing the limit.
SB21,4022 9Section 4022. 238.37 of the statutes is renumbered 235.37, and 235.37 (1)
10(intro.) and (b) and (2), as renumbered, are amended to read:
SB21,1510,1211 235.37 (1) (intro.) The corporation authority shall revoke the certification of a
12person certified under s. 238.365 235.365 (3) if the person does any of the following:
SB21,1510,1313 (b) Becomes subject to revocation under s. 238.38 235.38 (1).
SB21,1510,15 14(2) The corporation authority shall notify the department of revenue within 30
15days of revoking a certification under sub. (1).
SB21,4023 16Section 4023. 238.38 of the statutes is renumbered 235.38, and 235.38 (1)
17(intro.), (1m), (2) (intro.) and (a) and (3) (a) and (b), as renumbered, are amended to
18read:
SB21,1510,2319 235.38 (1) (intro.) Except as provided in subs. (2) and (3), no person may be
20certified under s. 238.365 235.365 (3), or a person's certification may be revoked
21under s. 238.37 235.37, if the proposed new business, expansion of an existing
22business, or other proposed economic activity in a development zone would do or does
23any of the following:
SB21,1510,25 24(1m) No person may be certified under s. 238.365 235.365 (3) on or after March
256, 2009.
SB21,1511,3
1(2) (intro.) Subsection (1) does not apply if, after a hearing, the corporation
2authority, or the local governing body under sub. (3) (a), determines that any of the
3following applies:
SB21,1511,64 (a) The total number of full-time jobs provided by the person in this state would
5be reduced if the person were not certified under s. 238.365 235.365 (3) or if the
6person's certification were revoked.
SB21,1511,13 7(3) (a) Except as provided in pars. (b) and (c), if the economic activity for which
8a person is seeking certification under s. 238.365 235.365 (3) is the relocation of a
9business into a development zone from a location that is outside the development
10zone but within the limits of a city, village, town, or federally recognized American
11Indian reservation in which that development zone is located, the local governing
12body that nominated that area as a development zone under s. 238.32 235.32 shall
13determine whether sub. (2) (a) or (b) applies.
SB21,1511,1914 (b) Only the corporation authority may determine whether sub. (2) (a) or (b)
15applies to a business relocation described in par. (a) if the business relocation would
16likely result in the loss of full-time jobs at or transfer of employees from a business
17location that is in this state but outside the limits of any city, village, town, or
18federally recognized American Indian reservation in which the development zone is
19located.
SB21,4024 20Section 4024. 238.385 of the statutes is renumbered 235.385, and 235.385 (1)
21(intro.) and (bm) and (2) (intro.), (b) and (c), as renumbered, are amended to read:
SB21,1512,222 235.385 (1) (intro.) For the development zone program under ss. 238.30 235.30
23and 238.31 to 238.38 235.31 to 235.38, the development opportunity zone program
24under s. 238.395 235.395, and the enterprise development zone program under s.
25238.397 235.397, the corporation authority shall adopt rules policies and procedures

1that further define a person's eligibility for tax benefits. The rules policies and
2procedures
shall do at least all of the following:
SB21,1512,63 (bm) Allow a person to claim up to $8,000 in tax benefits during the time that
4an area is designated as an enterprise development zone for retaining a full-time job
5if the corporation authority determines that the person made a significant capital
6investment to retain the full-time job.
SB21,1512,8 7(2) (intro.) The corporation authority may by rule specify circumstances under
8which the corporation authority may grant exceptions to any of the following:
SB21,1512,109 (b) The requirement under ss. 238.30 235.30 (2m) and 238.397 235.397 (1) (am)
10that an individual's pay must equal at least 150% of the federal minimum wage.
SB21,1512,1411 (c) The requirement under ss. 238.30 235.30 (2m) and 238.397 235.397 (1) (am)
12that an individual's position must be regular, nonseasonal, and full-time and that
13the individual must be required to work at least 2,080 hours per year, including paid
14leave and holidays.
SB21,4025 15Section 4025. 238.395 of the statutes is renumbered 235.395, and 235.395 (1)
16(a), (b), (c), (d), (e), (f), (g), (h) and (i), (2) (c), (d) 1. and 2. and (e) 1., 2. and 3., (3) (a)
171., 2., 3. and 4., (b) 9., (c) and (d), (4) (a) (intro.) and (b) and (5) (a) (intro.), 2. and 3.,
18(b), (c), (d), (e) (intro.) and 3. and (f), as renumbered, are amended to read:
SB21,1512,2019 235.395 (1) (a) An area in the city of Beloit, the legal description of which is
20provided to the corporation authority by the local governing body of the city of Beloit.
SB21,1512,2221 (b) An area in the city of West Allis, the legal description of which is provided
22to the corporation authority by the local governing body of the city of West Allis.
SB21,1512,2423 (c) An area in the city of Eau Claire, the legal description of which is provided
24to the corporation authority by the local governing body of the city of Eau Claire.
SB21,1513,2
1(d) An area in the city of Kenosha, the legal description of which is provided to
2the corporation authority by the local governing body of the city of Kenosha.
SB21,1513,43 (e) An area in the city of Milwaukee, the legal description of which is provided
4to the corporation authority by the local governing body of the city of Milwaukee.
SB21,1513,75 (f) For the Gateway Project, an area in the city of Beloit, the legal description
6of which is provided to the corporation authority by the local governing body of the
7city of Beloit.
SB21,1513,98 (g) An area in the city of Janesville, the legal description of which is provided
9to the corporation authority by the local governing body of the city of Janesville.
SB21,1513,1110 (h) An area in the city of Kenosha, the legal description of which is provided to
11the corporation authority by the local governing body of the city of Kenosha.
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