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.
SB21,1513,1312 (i) An area in the city of Beloit, the legal description of which is provided to the
13corporation authority by the local governing body of the city of Beloit.
SB21,1513,16 14(2) (c) Annually, the corporation authority shall estimate the amount of forgone
15state revenue because of tax benefits claimed by persons in each development
16opportunity zone.
SB21,1513,2017 (d) 1. Notwithstanding pars. (a) and (e), the designation of an area as a
18development opportunity zone shall expire 90 days after the day on which the
19corporation authority determines that the forgone tax revenues under par. (c) will
20equal or exceed the limit for the development opportunity zone.
SB21,1513,2321 2. The corporation authority shall immediately notify the local governing body
22of the city in which the development opportunity zone is located of a change in the
23expiration date of the development opportunity zone under this paragraph.
SB21,1514,524 (e) 1. The corporation authority may extend the designation of an area under
25sub. (1) (g) as a development opportunity zone for an additional 60 months if the

1corporation authority determines that an extension under this subdivision would
2support economic development within the city. If the corporation authority extends
3the designation of the area as a development opportunity zone, the limit for tax
4benefits for the development opportunity zone under sub. (1) (g) is increased by
5$5,000,000.
SB21,1514,126 2. The corporation authority may extend the designation of an area under sub.
7(1) (h) as a development opportunity zone for an additional 60 months if the
8corporation authority determines that an extension under this subdivision would
9support economic development within the city. If the corporation authority extends
10the designation of the area as a development opportunity zone, the limit for tax
11benefits for the development opportunity zone under sub. (1) (h) is increased by
12$5,000,000.
SB21,1514,1813 3. The corporation authority may extend the designation of an area under sub.
14(1) (i) as a development opportunity zone for an additional 60 months if the
15corporation authority determines that an extension will support economic
16development within the city. If the corporation authority grants an extension under
17this subdivision, the limit for tax benefits for the development opportunity zone
18under sub. (1) (i) is increased by $5,000,000.
SB21,1514,24 19(3) (a) 1. Any person that is conducting or that intends to conduct economic
20activity in a development opportunity zone under sub. (1) (a) or (b) and that, in
21conjunction with the local governing body of the city in which the development
22opportunity zone is located, submits a project plan as described in par. (b) to the
23corporation authority no later than 6 months after April 23, 1994, shall be entitled
24to claim tax benefits while the area is designated as a development opportunity zone.
SB21,1515,6
12. Any person that is conducting or that intends to conduct economic activity
2in a development opportunity zone under sub. (1) (c) and that, in conjunction with
3the local governing body of the city in which the development opportunity zone is
4located, submits a project plan as described in par. (b) to the corporation authority
5no later than 6 months after April 28, 1995, shall be entitled to claim tax benefits
6while the area is designated as a development opportunity zone.
SB21,1515,127 3. Any person that is conducting or that intends to conduct economic activity
8in a development opportunity zone under sub. (1) (d) and that, in conjunction with
9the local governing body of the city in which the development opportunity zone is
10located, submits a project plan as described in par. (b) to the corporation authority
11no later than July 1, 2000, shall be entitled to claim tax benefits while the area is
12designated as a development opportunity zone.
SB21,1515,1813 4. Any person that is conducting or that intends to conduct economic activity
14in a development opportunity zone under sub. (1) (e), (f), (g), (h), or (i) and that, in
15conjunction with the local governing body of the city in which the development
16opportunity zone is located, submits a project plan as described in par. (b) to the
17corporation authority shall be entitled to claim tax benefits while the area is
18designated as a development opportunity zone.
SB21,1515,2019 (b) 9. Other information required by the corporation authority or the
20department of revenue.
SB21,1515,2221 (c) The corporation authority shall notify the department of revenue of all
22persons entitled to claim tax benefits under this subsection.
SB21,1515,2523 (d) The corporation authority annually shall verify information submitted to
24the corporation authority under s. 71.07 (2di), (2dm), or (2dx), 71.28 (1di), (1dm), or
25(1dx), 71.47 (1di), (1dm), or (1dx), or 76.636.
SB21,1516,2
1(4) (a) (intro.) The corporation authority shall revoke the entitlement of a
2person to claim tax benefits under sub. (3) if the person does any of the following:
SB21,1516,43 (b) The corporation authority shall notify the department of revenue within 30
4days after revoking an entitlement under par. (a).
SB21,1516,8 5(5) (a) (intro.) The corporation authority may certify for tax benefits a person
6that is conducting economic activity in the development opportunity zone under sub.
7(1) (e) or (f) and that is not otherwise entitled to claim tax benefits if all of the
8following apply:
SB21,1516,119 2. The corporation authority determines that the economic activity of the other
10person under subd. 1. would not have occurred but for the involvement of the person
11to be certified for tax benefits under this subsection.
SB21,1516,1412 3. The person to be certified for tax benefits under this subsection will pass the
13benefits through to the other person conducting the economic activity under subd.
141., as determined by the corporation authority.
SB21,1516,1815 (b) A person intending to claim tax benefits under this subsection shall submit
16to the corporation authority an application, in the form required by the corporation
17authority, containing information required by the corporation authority and by the
18department of revenue.
SB21,1516,2019 (c) The corporation authority shall notify the department of revenue of all
20persons certified to claim tax benefits under this subsection.
SB21,1516,2321 (d) The corporation authority annually shall verify information submitted to
22the corporation authority under s. 71.07 (2dm) or (2dx), 71.28 (1dm) or (1dx), 71.47
23(1dm) or (1dx), or 76.636.
SB21,1516,2524 (e) (intro.) The corporation authority shall revoke the entitlement of a person
25to claim tax benefits under this subsection if the person does any of the following:
SB21,1517,2
13. Does not pass the benefits through to the other person conducting the
2economic activity under par. (a) 1., as determined by the corporation authority.
SB21,1517,43 (f) The corporation authority shall notify the department of revenue within 30
4days after revoking an entitlement under par. (e).
SB21,4026 5Section 4026. 238.397 of the statutes is renumbered 235.397, and 235.397 (1)
6(am), (c) and (d), (2) (a) (intro.) and 4. a. and d., (b) (intro.) and 8., (bg) (intro.), (br)
7(intro.), (c), (d) and (e), (3) (a), (b) 11. and (c), (4) (a), (c), (d) and (g), (5) (a), (b) and (d)
81. and 2. and (6) (a) (intro.) and (b), as renumbered, are amended to read:
SB21,1517,109 235.397 (1) (am) "Full-time job" has the meaning given in s. 238.30 235.30
10(2m).
SB21,1517,1111 (c) "Target population" has the meaning given in s. 238.30 235.30 (6).
SB21,1517,1212 (d) "Tax benefits" has the meaning given in s. 238.30 235.30 (7).
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