SB468,143,1817
555.335
(6) (a) 2. Each area meets at least 3 of the criteria listed in s.
238.31 18555.31 (1) (e) 4.
SB468,143,2119
(c) If an application is submitted by the governing body of a county under s.
20238.32 555.32 (2) or (3), up to 4 separate areas may be nominated or designated as
21one development zone, if par. (a) 1. to 3. applies.
SB468,143,24
22(7) The
corporation department may waive the requirements of this section in
23a particular case, if the
corporation department determines that application of the
24requirement is impractical with respect to a particular development zone.
SB468,397
1Section
397. 238.34 of the statutes is renumbered 555.34, and 555.34 (1), (2),
2(3) (intro.) and (a), (4), (5) and (6), as renumbered, are amended to read:
SB468,144,83
555.34
(1) Except as provided under sub. (6), at any time after a development
4zone is designated by the
corporation department, a local governing body may submit
5an application to change the boundaries of the development zone. If the boundary
6change reduces the size of a development zone, the local governing body shall explain
7why the area excluded should no longer be in a development zone. The
corporation 8department may require the local governing body to submit additional information.
SB468,144,12
9(2) The
corporation department may approve an application for a boundary
10change if the development zone, as affected by the boundary changes, meets the
11applicable requirements of s.
238.335 555.335 and 3 of the criteria under s.
238.31 12555.31 (1) (e) 4.
SB468,144,14
13(3) (intro.) If the
corporation department approves an application for a
14boundary change under sub. (2), it shall do all of the following:
SB468,144,1615
(a) Redetermine the limit on the tax benefits for the development zone
16established under s.
238.345 555.345 (2) (a).
SB468,144,19
17(4) The change in the boundaries or tax benefits limit of a development zone
18shall be effective on the day the
corporation department notifies the local governing
19body under sub. (3) (b).
SB468,144,24
20(5) No change in the boundaries of a development zone may affect the duration
21of an area as a development zone under s.
238.345
555.345 (1) (a). The
corporation 22department may consider a change in the boundary of a development zone when
23evaluating an application for an extension of the designation of an area as a
24development zone under s.
238.345 555.345 (1) (b).
SB468,145,3
1(6) The
corporation department may not accept any applications under sub. (1)
2to change the boundaries of a development zone designated under s.
238.31 555.31 3on or after March 6, 2009.
SB468,398
4Section
398. 238.345 of the statutes is renumbered 555.345, and 555.345 (1)
5(a) and (b), (2) (a), (am), (b), (c) 1. and 2. and (d) and (3) (intro.), (a) and (b), as
6renumbered, are amended to read:
SB468,145,97
555.345
(1) (a) The designation of an area as a development zone shall be
8effective for 240 months, beginning on the day the
corporation department notifies
9the local governing body under s.
238.325 555.325 (3) of the designation.
SB468,145,1410
(b) The local governing body may apply to the
corporation department for one
1160-month extension of the designation. The
corporation department shall adopt
12rules establishing criteria for approving an extension of a designation of an area as
13a development zone under this subsection. No applications may be accepted by the
14corporation department under this paragraph on or after March 6, 2009.
SB468,145,17
15(2) (a) When the
corporation department designates a development zone under
16s.
238.31 555.31, it shall establish a limit for tax benefits for the development zone
17determined by allocating to the development zone a portion of $38,155,000.
SB468,145,2118
(am) Notwithstanding par. (a), the
corporation department may increase the
19established limit for tax benefits for a development zone. The
corporation 20department may not increase the limit for tax benefits established for any
21development zone designated under s.
238.31 555.31 on or after March 6, 2009.
SB468,145,2322
(b) Annually the
corporation department shall estimate the amount of forgone
23state revenue because of tax benefits claimed by persons in each development zone.
SB468,146,3
1(c) 1. Ninety days after the day on which the
corporation department 2determines that the forgone tax revenues under par. (b) will equal or exceed the limit
3for the development zone established under par. (a) or (am).
SB468,146,54
2. The day that the
corporation department withdraws its designation of an
5area as a development zone under sub. (3).
SB468,146,76
(d) The
corporation department shall immediately notify the local governing
7body of a change in the expiration date of the development zone under par. (c).
SB468,146,9
8(3) (intro.) The
corporation department may withdraw the designation of an
9area as a development zone if any of the following applies:
SB468,146,1310
(a) No person is certified as eligible to receive tax benefits under s.
238.365 11555.365 (3) during the 12-month period beginning on the day the area is designated
12as a development zone and the
corporation department determines that the local
13governing body that nominated the zone is not in compliance with s.
238.363 555.363.
SB468,146,1614
(b) No person is certified as eligible to receive tax benefits under s.
238.365 15555.365 (3) during the 24-month period beginning on the day the area is designated
16a development zone.
SB468,399
17Section
399. 238.35 of the statutes is renumbered 555.35, and 555.35 (intro.),
18(6), (7), (8) and (10), as renumbered, are amended to read:
SB468,146,20
19555.35 Additional duties of the corporation department. (intro.) The
20corporation department shall do all of the following:
SB468,147,2
21(6) Notify University of Wisconsin small business development centers, the
22Wisconsin housing and development centers, the central administration of all
23University of Wisconsin campuses and regional planning commissions about the
24development zone program and encourage those entities to provide advice to the
1corporation department or local governing bodies on ways to improve the
2development zone program.
SB468,147,3
3(7) Prepare forms for the certification described under s.
238.365 555.365 (5).
SB468,147,5
4(8) Annually verify information submitted to the
corporation department 5under s. 71.07 (2dx), 71.28 (1dx), 71.47 (1dx), or 76.636.
SB468,147,9
6(10) Enter into an agreement with the local governing body of a 1st class city
7where a development zone is designated under s.
238.31
555.31 (3) (c) 1. to provide
8efficient administration of the development zone program within the development
9zone.
SB468,400
10Section
400. 238.363 of the statutes is renumbered 555.363, and 555.363 (1)
11(intro.) and (c) and (4), as renumbered, are amended to read:
SB468,147,1412
555.363
(1) (intro.) If an area nominated by a local governing body is designated
13as a development zone under s.
238.31 555.31, the local governing body shall do all
14of the following:
SB468,147,1615
(c) Assist the
corporation department in the administration of the development
16zone program.
SB468,147,20
17(4) The local governing body of a 1st class city where a development zone is
18designated under s.
238.31 555.31 (3) (c) 1. shall enter into an agreement with the
19corporation department to provide efficient administration of the development zone
20program within the development zone.
SB468,401
21Section
401. 238.365 of the statutes is renumbered 555.365, and 555.365
22(intro.), (2), (3) (intro.), (b) and (j) and (5) (g) and (h), as renumbered, are amended
23to read:
SB468,147,25
24555.365 Certification for tax benefits. (intro.) The
corporation department 25shall do all of the following:
SB468,148,2
1(2) Determine whether a person applying for tax benefits engages or will
2engage in economic activity that violates s.
238.38
555.38 (1).
SB468,148,5
3(3) (intro.) Subject to s.
238.38
555.38, certify persons who are eligible to claim
4tax benefits while an area is designated as a development zone, according to the
5following criteria:
SB468,148,76
(b) The person's commitment not to engage in economic activity that violates
7s.
238.38 555.38 (1).
SB468,148,98
(j) Any other criteria established under rules adopted by the
corporation 9department.
SB468,148,11
10(5) (g) The limit under s.
238.368
555.368 on tax benefits the person may claim
11while an area is designated as a development zone.
SB468,148,1312
(h) Other information required by the
corporation
department or the
13department of revenue.
SB468,402
14Section
402. 238.368 of the statutes is renumbered 555.368, and 555.368 (1)
15(a) and (b) (intro.), 1. and 2., (2) (intro.) and (b) and (3) (a) (intro.) and 1. and (b), as
16renumbered, are amended to read:
SB468,148,1917
555.368
(1) (a) The
corporation department shall establish a limit on the
18maximum amount of tax benefits a person certified under s.
238.365 555.365 (3) may
19claim while an area is designated as a development zone.
SB468,148,2120
(b) (intro.) When establishing a limit on tax benefits under par. (a), the
21corporation department shall do all of the following:
SB468,148,2222
1. Consider all of the criteria described in s.
238.365 555.365 (3) (a) to (e).
SB468,149,223
2. Establish a limit which does not greatly exceed a recommended limit,
24established under rules adopted by the
corporation
department based on the cost,
25number and types of full-time jobs that will be created, retained, or upgraded,
1including full-time jobs available to members of the targeted population, as a result
2of the economic activity of the person certified under s.
238.365 555.365 (3).
SB468,149,5
3(2) (intro.) The
corporation department may, upon request, increase a limit on
4tax benefits established under sub. (1) if the
corporation department does all of the
5following:
SB468,149,86
(b) Revises the certification required under s.
238.365 555.365 (5) and provides
7a copy of the revised form to the department of revenue and the person whose limit
8is increased under this subsection.
SB468,149,11
9(3) (a) (intro.) The
corporation
department may reduce a limit established
10under sub. (1) or (2) if the
corporation department determines that any of the
11following applies:
SB468,149,1312
1. The limit is not consistent with the criteria listed under s.
238.365 555.365 13(3) (a) to (e).
SB468,149,1614
(b) The
corporation department 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.
SB468,403
17Section
403. 238.37 of the statutes is renumbered 555.37, and 555.37 (1)
18(intro.) and (b) and (2), as renumbered, are amended to read:
SB468,149,2019
555.37
(1) (intro.) The
corporation
department shall revoke the certification of
20a person certified under s.
238.365 555.365 (3) if the person does any of the following:
SB468,149,2121
(b) Becomes subject to revocation under s.
238.38
555.38 (1).
SB468,149,23
22(2) The
corporation department shall notify the department of revenue within
2330 days of revoking a certification under sub. (1).
SB468,404
1Section
404. 238.38 of the statutes is renumbered 555.38, and 555.38 (1)
2(intro.), (1m), (2) (intro.) and (a) and (3) (a) and (b), as renumbered, are amended to
3read:
SB468,150,84
555.38
(1) (intro.) Except as provided in subs. (2) and (3), no person may be
5certified under s.
238.365 555.365 (3), or a person's certification may be revoked
6under s.
238.37 555.37, 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:
SB468,150,10
9(1m) No person may be certified under s.
238.365 555.365 (3) on or after March
106, 2009.
SB468,150,13
11(2) (intro.) Subsection (1) does not apply if, after a hearing, the
corporation 12department, or the local governing body under sub. (3) (a), determines that any of the
13following applies:
SB468,150,1614
(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.
238.365 555.365 (3) or if the
16person's certification were revoked.
SB468,150,23
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
555.365 (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.
238.32 555.32 shall
23determine whether sub. (2) (a) or (b) applies.
SB468,151,424
(b) Only the
corporation department 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.
SB468,405
5Section
405. 238.385 of the statutes is renumbered 555.385, and 555.385 (1)
6(intro.) and (bm) and (2) (intro.), (b) and (c), as renumbered, are amended to read:
SB468,151,117
555.385
(1) (intro.) For the development zone program under ss.
238.30 555.30 8and
238.31 555.31 to
238.38 555.38, the development opportunity zone program
9under s.
238.395 555.395, and the enterprise development zone program under s.
10238.397 555.397, the
corporation department shall adopt rules that further define
11a person's eligibility for tax benefits. The rules shall do at least all of the following:
SB468,151,1512
(bm) Allow a person to claim up to $8,000 in tax benefits during the time that
13an area is designated as an enterprise development zone for retaining a full-time job
14if the
corporation department determines that the person made a significant capital
15investment to retain the full-time job.
SB468,151,18
16(2) (intro.) The
corporation department may by rule specify circumstances
17under which the
corporation department may grant exceptions to any of the
18following:
SB468,151,2019
(b) The requirement under ss.
238.30 555.30 (2m) and
238.397 555.397 (1) (am)
20that an individual's pay must equal at least 150% of the federal minimum wage.
SB468,151,2421
(c) The requirement under ss.
238.30 555.30 (2m) and
238.397 555.397 (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.
SB468,406
1Section
406. 238.395 of the statutes, as affected by
2015 Wisconsin Act 55, is
2renumbered 555.395, and 555.395 (1) (a), (b), (c), (d), (e), (f), (g), (h) and (i), (2) (c), (d)
31. and 2. and (e) 1., 2. and 3., (3) (a) 1., 2., 3. and 4., (b) 9. and (d), (4) (intro.) and (5)
4(a) (intro.), 2. and 3., (b), (c), (d), (e) (intro.) and 3. and (f), as renumbered, are
5amended to read:
SB468,152,86
555.395
(1) (a) An area in the city of Beloit, the legal description of which is
7provided to the
corporation department by the local governing body of the city of
8Beloit.
SB468,152,109
(b) An area in the city of West Allis, the legal description of which is provided
10to the
corporation department by the local governing body of the city of West Allis.
SB468,152,1211
(c) An area in the city of Eau Claire, the legal description of which is provided
12to the
corporation department by the local governing body of the city of Eau Claire.
SB468,152,1413
(d) An area in the city of Kenosha, the legal description of which is provided to
14the
corporation department by the local governing body of the city of Kenosha.
SB468,152,1615
(e) An area in the city of Milwaukee, the legal description of which is provided
16to the
corporation department by the local governing body of the city of Milwaukee.
SB468,152,1917
(f) For the Gateway Project, an area in the city of Beloit, the legal description
18of which is provided to the
corporation department by the local governing body of the
19city of Beloit.
SB468,152,2120
(g) An area in the city of Janesville, the legal description of which is provided
21to the
corporation department by the local governing body of the city of Janesville.
SB468,152,2322
(h) An area in the city of Kenosha, the legal description of which is provided to
23the
corporation department by the local governing body of the city of Kenosha.
SB468,152,2524
(i) An area in the city of Beloit, the legal description of which is provided to the
25corporation department by the local governing body of the city of Beloit.
SB468,153,3
1(2) (c) Annually, the
corporation department shall estimate the amount of
2forgone state revenue because of tax benefits claimed by persons in each
3development opportunity zone.
SB468,153,74
(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 department determines that the forgone tax revenues under par. (c) will
7equal or exceed the limit for the development opportunity zone.
SB468,153,108
2. The
corporation department shall immediately notify the local governing
9body of the city in which the development opportunity zone is located of a change in
10the expiration date of the development opportunity zone under this paragraph.
SB468,153,1711
(e) 1. The
corporation department may extend the designation of an area under
12sub. (1) (g) as a development opportunity zone for an additional 60 months if the
13corporation department determines that an extension under this subdivision would
14support economic development within the city. If the
corporation department 15extends the designation of the area as a development opportunity zone, the limit for
16tax benefits for the development opportunity zone under sub. (1) (g) is increased by
17$5,000,000.
SB468,153,2418
2. The
corporation department may extend the designation of an area under
19sub. (1) (h) as a development opportunity zone for an additional 60 months if the
20corporation department determines that an extension under this subdivision would
21support economic development within the city. If the
corporation department 22extends the designation of the area as a development opportunity zone, the limit for
23tax benefits for the development opportunity zone under sub. (1) (h) is increased by
24$5,000,000.
SB468,154,6
13. The
corporation department may extend the designation of an area under
2sub. (1) (i) as a development opportunity zone for an additional 60 months if the
3corporation department determines that an extension will support economic
4development within the city. If the
corporation
department grants an extension
5under this subdivision, the limit for tax benefits for the development opportunity
6zone under sub. (1) (i) is increased by $5,000,000.
SB468,154,12
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 department 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.
SB468,154,1813
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 department 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.
SB468,154,2419
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 department 23no later than July 1, 2000, shall be entitled to claim tax benefits while the area is
24designated as a development opportunity zone.
SB468,155,6
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 department shall be entitled to claim tax benefits while the area is
6designated as a development opportunity zone.
SB468,155,87
(b) 9. Other information required by the
corporation
department or the
8department of revenue.