AB1-ASA1,9,1816
1. The local governmental unit's municipal obligation is issued to finance costs
17related to development occurring in or for the benefit of an electronics and
18information technology manufacturing zone designated under s. 238.396 (1m).
AB1-ASA1,9,2219
2. The secretary designates the moral obligation pledge for the local
20governmental unit's municipal obligation before the municipal obligation is issued,
21based on a plan that the local governmental unit shall submit to the department on
22a form prescribed by the department.
AB1-ASA1,9,2523
(b) No more than 40 percent of a local governmental unit's aggregate municipal
24obligations under par. (a) shall be subject to the moral obligation pledge under that
25paragraph.
AB1-ASA1,10,11
1(c) The proceeds of municipal obligations issued by a local governmental unit
2under this subsection shall be used to finance costs related to development occurring
3in or for the benefit of an electronics and information technology manufacturing zone
4designated under s. 238.396 (1m). The legislature determines that the provision of
5assistance by state agencies to a local governmental unit under this section, any
6appropriation of funds to a local governmental unit under this section, and the moral
7obligation pledge under par. (a) serve a substantial statewide public purpose by
8assisting the development of an electronics and information technology
9manufacturing zone in the state, by encouraging economic development, by reducing
10unemployment, and by bringing needed capital into the state for the benefit and
11welfare of people throughout the state.
AB1-ASA1,3
12Section 3
. 20.005 (3) (schedule) of the statutes: at the appropriate place, insert
13the following amounts for the purposes indicated:
-
See PDF for table ![PDF](https://docs.legis.wisconsin.gov/assets/image/file_acrobat.gif)
AB1-ASA1,4
14Section 4
. 20.395 (6) (ad) of the statutes is created to read:
AB1-ASA1,11,7
120.395
(6) (ad)
Principal repayment and interest, contingent funding of
2southeast Wisconsin freeway megaprojects, state funds. From the general fund, a sum
3sufficient to reimburse s. 20.866 (1) (u) for the payment of principal and interest costs
4incurred in financing southeast Wisconsin freeway megaprojects, as provided under
5ss. 20.866 (2) (uuz) and 84.585 and 2017 Wisconsin Act .... (this act), section 60 (1),
6and to make payments under an agreement or ancillary arrangement entered into
7under s. 18.06 (8) (a).
AB1-ASA1,4m
8Section 4m. 20.445 (1) (bg) of the statutes is created to read:
AB1-ASA1,11,119
20.445
(1) (bg)
Worker training and employment program. As a continuing
10appropriation, the amounts in the schedule for the worker training and employment
11program under s. 106.271.
AB1-ASA1,5
12Section 5
. 20.505 (1) (fr) of the statutes is created to read:
AB1-ASA1,11,1513
20.505
(1) (fr)
Grants for local government expenditures. As a continuing
14appropriation, the amounts in the schedule for grants to local governmental units
15under s. 16.297.
AB1-ASA1,6
16Section 6
. 20.835 (2) (cp) of the statutes is created to read:
AB1-ASA1,11,1917
20.835
(2) (cp)
Electronics and information technology manufacturing zone
18credit. A sum sufficient to make the payments under ss. 71.07 (3wm) (d) 2. and 71.28
19(3wm) (d) 2.
AB1-ASA1,7
20Section 7
. 20.866 (2) (uuz) of the statutes is created to read:
AB1-ASA1,12,221
20.866
(2) (uuz)
Transportation; southeast Wisconsin freeway megaprojects
22subject to contingency. From the capital improvement fund, a sum sufficient for the
23department of transportation to fund southeast Wisconsin freeway megaprojects as
24provided under s. 84.585. Subject to 2017 Wisconsin Act .... (this act), section 60 (1),
1the state may contract public debt in an amount not to exceed $252,400,000 for these
2purposes.
AB1-ASA1,9
3Section 9
. 30.12 (1g) (m) of the statutes is created to read:
AB1-ASA1,12,74
30.12
(1g) (m) A structure or deposit that is related to the construction, access,
5or operation of a new manufacturing facility in a navigable stream located in an
6electronics and information technology manufacturing zone designated under s.
7238.396 (1m).
AB1-ASA1,10
8Section 10
. 30.123 (6) (f) of the statutes is created to read:
AB1-ASA1,12,139
30.123
(6) (f) The construction or maintenance of bridges and the construction
10or placement and maintenance of culverts that are related to the construction,
11access, or operation of a new manufacturing facility and that affect a portion of a
12navigable stream within an electronics and information technology manufacturing
13zone designated under s. 238.396 (1m).
AB1-ASA1,11
14Section 11
. 30.123 (6m) (intro.) of the statutes is amended to read:
AB1-ASA1,12,2015
30.123
(6m) Permits in lieu of exemptions. (intro.) The department may
16decide to require that a person engaged in an activity that is exempt under sub. (6)
17(d)
or (f) apply for an individual permit or seek authorization under a general permit
18if the department has conducted an investigation and visited the site of the activity
19and has determined that conditions specific to the site require restrictions on the
20activity in order to prevent any of the following:
AB1-ASA1,12
21Section 12
. 30.19 (1m) (h) of the statutes is created to read:
AB1-ASA1,12,2522
30.19
(1m) (h) Any activity that affects a portion of a navigable stream and that
23is related to the construction, access, or operation of a new manufacturing facility
24within an electronics and information technology manufacturing zone designated
25under s. 238.396 (1m).
AB1-ASA1,13
1Section
13. 30.195 (7) of the statutes is renumbered 30.195 (7) (intro.) and
2amended to read:
AB1-ASA1,13,43
30.195
(7) Application of section. (intro.) This section does not apply to
4municipal any of the following:
AB1-ASA1,13,6
5(a) Municipal or county-owned lands in counties having a population of
6750,000 or more.
AB1-ASA1,14
7Section 14
. 30.195 (7) (b) of the statutes is created to read:
AB1-ASA1,13,108
30.195
(7) (b) Activity related to the construction, access, or operation of a new
9manufacturing facility located in an electronics and information technology
10manufacturing zone designated under s. 238.396 (1m).
AB1-ASA1,15
11Section 15
. 61.57 of the statutes is renumbered 61.57 (intro.) and amended
12to read:
AB1-ASA1,13,18
1361.57 Acquisition of recycling or resource recovery facilities without
14bids. (intro.) A village may contract for the acquisition of any element of
a recycling
15or resource recovery facility the following without submitting the contract for bids
16as required under s. 61.54 if the village invites developers to submit proposals to
17provide a completed project and evaluates proposals according to site, cost, design
18and the developers' experience in other similar projects
.
:
AB1-ASA1,16
19Section 16
. 61.57 (1) and (2) of the statutes are created to read:
AB1-ASA1,13,2020
61.57
(1) A recycling or resource recovery facility.
AB1-ASA1,13,22
21(2) If the village contains an electronics and information technology
22manufacturing zone that is designated under s. 238.396 (1m):
AB1-ASA1,13,2323
(a) Water and sewer systems.
AB1-ASA1,13,2424
(b) Wastewater treatment facilities.
AB1-ASA1,17
1Section
17. 62.155 of the statutes is renumbered 62.155 (intro.) and amended
2to read:
AB1-ASA1,14,8
362.155 Acquisition of recycling or resource recovery facilities without
4bids. (intro.) A city may contract for the acquisition of any element of
a recycling
5or resource recovery facility the following without submitting the contract for bids
6as required under s. 62.15 if the city invites developers to submit proposals to provide
7a completed project and evaluates proposals according to site, cost, design and the
8developers' experience in other similar projects
.
:
AB1-ASA1,18
9Section 18
. 62.155 (1) and (2) of the statutes are created to read:
AB1-ASA1,14,1010
62.155
(1) A recycling or resource recovery facility.
AB1-ASA1,14,12
11(2) If the city contains an electronics and information technology
12manufacturing zone that is designated under s. 238.396 (1m):
AB1-ASA1,14,1313
(a) Water and sewer systems.
AB1-ASA1,14,1414
(b) Wastewater treatment facilities.
AB1-ASA1,18d
15Section 18d. 66.0203 (2) (bm) of the statutes is created to read:
AB1-ASA1,14,1816
66.0203
(2) (bm) Once a petition is filed under par. (b), no territory within the
17town may be annexed by any city or village under s. 66.0217 or 66.0219 until 30 days
18after one of the following occurs:
AB1-ASA1,14,2019
1. Subject to subd. 2., the petition is dismissed by the court under sub. (8) or
20the board under sub. (9).
AB1-ASA1,14,2221
2. If the petition is dismissed as described under subd. 1. and the dismissal is
22appealed as described under s. 66.0209, all appeals are exhausted.
AB1-ASA1,14,2323
3. An incorporation referendum is held in the town.
AB1-ASA1,18e
24Section 18e. 66.0203 (10) of the statutes is created to read:
AB1-ASA1,15,7
166.0203
(10) Certain towns may become a city or village. A town that is
2adjacent to a city or village that contains an electronics and information technology
3manufacturing zone that is designated under s. 238.396 (1m) may become a city or
4village if the town holds, and approves, an incorporation referendum as described in
5s. 66.0211 (3). None of the other procedures contained in ss. 66.0201 to 66.0213 need
6to be fulfilled, and no approval by the board under s. 66.0207 is necessary for the town
7to become a city or village.
AB1-ASA1,18g
8Section 18g. 66.0215 (1m) of the statutes is created to read:
AB1-ASA1,15,119
66.0215
(1m) Annexation limitation. Once a petition is filed under sub. (1),
10no territory within the town may be annexed by any city or village under s. 66.0217
11or 66.0219 until 30 days after the referendum is held in the town.
AB1-ASA1,18i
12Section 18i. 66.02162 (1m) of the statutes is created to read:
AB1-ASA1,15,1513
66.02162
(1m) Annexation limitation. Once a resolution is adopted under sub.
14(1), no territory within the town may be annexed by any city or village under s.
1566.0217 or 66.0219 until 30 days after the referendum is held in the town.
AB1-ASA1,19
16Section 19
. 66.1105 (2) (f) 1. (intro.) of the statutes is amended to read:
AB1-ASA1,16,917
66.1105
(2) (f) 1. (intro.) “Project costs" mean any expenditures made or
18estimated to be made or monetary obligations incurred or estimated to be incurred
19by the city which are listed in a project plan as costs of public works or improvements
20within a tax incremental district or, to the extent provided in this subd. 1. (intro.) or
21subds. 1. k., 1. m., and 1. n.,
or sub. (20) (c), without the district, plus any incidental
22costs, diminished by any income, special assessments, or other revenues, including
23user fees or charges, other than tax increments, received or reasonably expected to
24be received by the city in connection with the implementation of the plan. For any
25tax incremental district for which a project plan is approved on or after July 31, 1981,
1only a proportionate share of the costs permitted under this subdivision may be
2included as project costs to the extent that they benefit the tax incremental district,
3except that expenditures made or estimated to be made or monetary obligations
4incurred or estimated to be incurred by a 1st class city, to fund parking facilities
5ancillary to and within one mile from public entertainment facilities, including a
6sports and entertainment arena, shall be considered to benefit any tax incremental
7district located in whole or in part within a one-mile radius of such parking facilities.
8To the extent the costs benefit the municipality outside the tax incremental district,
9a proportionate share of the cost is not a project cost. “Project costs" include:
AB1-ASA1,20
10Section 20
. 66.1105 (4) (gm) 4. c. of the statutes is amended to read:
AB1-ASA1,16,2211
66.1105
(4) (gm) 4. c. Except as provided in subs. (10) (c), (16) (d), (17),
and (18)
12(c) 3.,
and (20) (b), the equalized value of taxable property of the district plus the
13value increment of all existing districts does not exceed 12 percent of the total
14equalized value of taxable property within the city. In determining the equalized
15value of taxable property under this subd. 4. c. or sub. (17) (c), the department of
16revenue shall base its calculations on the most recent equalized value of taxable
17property of the district that is reported under s. 70.57 (1m) before the date on which
18the resolution under this paragraph is adopted. If the department of revenue
19determines that a local legislative body exceeds the 12 percent limit described in this
20subd. 4. c. or sub. (17) (c), the department shall notify the city of its noncompliance,
21in writing, not later than December 31 of the year in which the department receives
22the completed application or amendment forms described in sub. (5) (b).
AB1-ASA1,21
23Section 21
. 66.1105 (20) of the statutes is created to read:
AB1-ASA1,17,424
66.1105
(20) Districts within an electronics and information technology
25manufacturing zone. (a)
Creation. With regard to a tax incremental district that
1is created in an electronics and information technology manufacturing zone that is
2designated under s. 238.396 (1m),
the district may only be a district that is suitable
3for industrial sites or mixed-use development, as described in sub. (4) (gm) 4. a., and
4all of the following apply:
AB1-ASA1,17,115
1. Notwithstanding the dates specified in sub. (4) (gm) 2., if the resolution
6described under sub. (4) (gm) is adopted during the period between January 1 and
7December 1, the creation date shall be either the January 1 of the year in which the
8resolution is adopted or the next subsequent January 1, as specified by the local
9legislative body in the resolution. If a resolution is adopted during the period
10between December 2 and December 31, the creation date shall be the next
11subsequent January 1.
AB1-ASA1,17,1412
2. Notwithstanding the October 31 deadline for the city clerk's submission of
13the forms described in sub. (5) (b), the city clerk shall complete and submit the
14required forms for a tax incremental district described in this subsection either:
AB1-ASA1,17,1815
a. On or before December 31 of the year the resolution under subd. 1. is adopted
16if the resolution is adopted between January 1 and December 1, and the resolution
17specifies that the district's creation date is January 1 of the year in which the
18resolution is adopted.
AB1-ASA1,17,2319
b. On or after the next subsequent April 1 and before the next subsequent
20December 1 of the year the resolution under subd. 1. is adopted if the resolution is
21adopted between January 1 and December 1 and the resolution specifies that the
22district's creation date is the next subsequent January 1 or the resolution is adopted
23between December 2 and December 31.
AB1-ASA1,17,2524
(b)
Exception to the 12 percent limit. Notwithstanding the 12 percent limit
25findings requirement described under sub. (4) (gm) 4. c.:
AB1-ASA1,18,2
11. That findings requirement does not apply to a local legislative body's
2resolution which relates to a district described under this subsection.
AB1-ASA1,18,83
2. After a local legislative body's creation of a district described under this
4subsection, if that body makes the calculation under sub. (4) (gm) 4. c. for a tax
5incremental district created under this section but not under this subsection, that
6findings requirement may not include the value increment of the district created
7under this subsection, provided that the district created under this subsection has
8not terminated.
AB1-ASA1,18,119
(c)
Expenditures. With regard to a tax incremental district described under this
10subsection, and subject to par. (ce), the creating city may incur project costs for any
11of the following, provided that the expenditures benefit the district:
AB1-ASA1,18,1212
1. Territory that is located in the same county as the district.
AB1-ASA1,18,2313
2. Notwithstanding the provisions of sub. (2) (f) 2. a. and c., the cost of
14constructing or expanding fire stations, purchasing police and fire equipment, and
15the cost of general government operating expenses, provided that the total of such
16expenditures do not exceed, over the district's lifetime, 15 percent of the total positive
17tax increments received by the creating city over the district's lifetime. With regard
18to capital expenditures that may be made under this subdivision, such expenditures
19may be made only for the first 84 months following the district's creation, and any
20expenditures made under this subdivision for constructing or expanding fire stations
21may be made only for fire stations located within a one-mile radius of the electronics
22and information technology manufacturing zone that is designated under s. 238.396
23(1m).
AB1-ASA1,19,224
(ce)
Certification. Before the creating city may incur project costs for any
25territory that is located outside the district but in the same county as the district, the
1city must obtain certification from the department of administration that the
2department believes such a proposed expenditure benefits the district.
AB1-ASA1,19,53
(cm)
Expenditure period. Notwithstanding the limitation on expenditures
4described in sub. (6) (am) 1., expenditures for a district described under this
5subsection may be made up to the unextended termination date described in par. (e).
AB1-ASA1,19,96
(d)
Allocation of positive increments. Notwithstanding the 20-year limit for
7allocating positive tax increments described in sub. (6) (a) 7., for a tax incremental
8district described under this subsection, that limit shall be 30 years for purposes of
9sub. (6) (a) 7.
AB1-ASA1,19,1210
(e)
Termination. Notwithstanding the 20-year termination requirement
11specified in sub. (7) (am) 2., for a tax incremental district described under this
12subsection, that limit shall be 30 years for purposes of sub. (7) (am) 2.
AB1-ASA1,21m
13Section 21m. 67.05 (10) of the statutes is amended to read:
AB1-ASA1,20,1014
67.05
(10) Direct, annual, irrepealable tax. The Except as provided in sub.
15(10m), the governing body of every municipality proceeding under this chapter shall,
16at the time of or after the adoption of an initial resolution in compliance with sub.
17(1) or (2), or, after the approval of the resolution by popular vote when such approval
18is required, and before issuing any of the contemplated bonds, levy by recorded
19resolution a direct, annual tax sufficient in amount to pay and for the express
20purpose of paying the interest on such bonds as it falls due, and also to pay and
21discharge the principal thereof at maturity. The municipality shall be and continue
22without power to repeal such levy or obstruct the collection of the tax until all such
23payments have been made or provided for. After the issue of the bonds, the tax shall
24be from year to year carried into the tax roll of the municipality and collected as other
25taxes are collected, provided that the amount of tax carried into the tax roll may be
1reduced in any year by the amount of any surplus money in the debt service fund
2created under s. 67.11, and provided further that the municipality issuing the bonds
3may make an appropriation in advance of the authorization of the bonds to provide
4funds for any payment coming due on the bonds prior to the first collection of taxes
5levied for that payment. The amount of the appropriation shall be based on
6estimates of the amount of bonds to be sold and the rate of interest the bonds will
7bear. The appropriation shall not be used for any purpose other than that for which
8appropriated and any surplus in the appropriation shall be transferred to the
9general fund of the municipality. The municipality is not required to levy a tax equal
10to the amount of that appropriation.
AB1-ASA1,21n
11Section 21n. 67.05 (10m) of the statutes is created to read:
AB1-ASA1,20,1812
67.05
(10m) Counties may issue sales tax revenue bonds. A county in which
13an electronics and information technology manufacturing zone that is designated
14under s. 238.396 (1m) exists may issue bonds under this chapter whose principal and
15interest are paid only through sales and use tax revenues imposed by the county
16under s. 77.70. The county shall be and continue without power to repeal such tax
17or obstruct the collection of the tax until all such payments have been made or
18provided for.
AB1-ASA1,22
19Section 22
. 71.05 (6) (a) 15. of the statutes is amended to read:
AB1-ASA1,20,2520
71.05
(6) (a) 15. Except as provided under s. 71.07 (3p) (c) 5., the amount of the
21credits computed under s. 71.07 (2dm), (2dx), (2dy), (3g), (3h), (3n), (3p), (3q), (3r),
22(3rm), (3rn), (3s), (3t), (3w),
(3wm), (3y), (4k), (4n), (5e), (5f), (5h), (5i), (5j), (5k), (5r),
23(5rm), (6n), and (8r) and not passed through by a partnership, limited liability
24company, or tax-option corporation that has added that amount to the partnership's,
25company's, or tax-option corporation's income under s. 71.21 (4) or 71.34 (1k) (g).
AB1-ASA1,23
1Section
23. 71.07 (3w) (bm) 5. of the statutes is created to read:
AB1-ASA1,21,162
71.07
(3w) (bm) 5. In addition to the credits under par. (b) and subds. 1. to 4.,
3and subject to the limitations provided in this subsection and s. 238.399 or s. 560.799,
42009 stats., a claimant that has retained the minimum number of full-time
5employees determined under s. 238.399 (5) (f) and maintained average zone payroll
6for the taxable year equal to or greater than the base year may claim as a credit
7against the tax imposed under s. 71.02 or 71.08 an amount equal to the percentage,
8as determined by the Wisconsin Economic Development Corporation, of the
9claimant's zone payroll paid in the 12 months prior to the certification date to the
10claimant's full-time employees in the enterprise zone whose annual wages are
11greater than the amount determined by multiplying 2,080 by 150 percent of the
12federal minimum wage in a tier I county or municipality or greater than $30,000 in
13a tier II county or municipality. The amount that the claimant may claim as credit
14under this subdivision for a taxable year shall not exceed $2,000,000. A claimant
15may claim a credit under this subdivision for no more than 5 consecutive taxable
16years.
AB1-ASA1,24
17Section 24
. 71.07 (3wm) of the statutes is created to read:
AB1-ASA1,21,1918
71.07
(3wm) Electronics and information technology manufacturing zone
19credit. (a)
Definitions. In this subsection:
AB1-ASA1,21,2120
1. “Claimant" means a person who is certified to claim tax benefits under s.
21238.396 (3) and who files a claim under this subsection.
AB1-ASA1,21,2522
2. “Full-time employee” means an individual who is employed in a job for which
23the annual pay is at least $30,000 and who is offered retirement, health, and other
24benefits that are equivalent to the retirement, health, and other benefits offered to
25an individual who is required to work at least 2,080 hours per year.
AB1-ASA1,22,2
13. “State payroll" means the amount of payroll apportioned to this state, as
2determined under s. 71.25 (8).
AB1-ASA1,22,43
6. “Wages" means wages under section
3306 (b) of the Internal Revenue Code,
4determined without regard to any dollar limitations.
AB1-ASA1,22,55
7. “Zone” means a zone designated under s. 238.396 (1m).
AB1-ASA1,22,116
8. “Zone payroll" means the amount of state payroll that is attributable to
7wages paid by the claimant to full-time employees for services that are performed
8in the zone or that are performed outside the zone, but within the state, and for the
9benefit of the operations within the zone, as determined by the Wisconsin Economic
10Development Corporation. “Zone payroll" does not include the amount of wages paid
11to any full-time employees that exceeds $100,000.