AB1,8,98
(b) The secretary approves the local governmental unit's obligation before it is
9issued.
AB1,8,11
10(4) Agreement. The secretary may contract with a local governmental unit to
11implement this section.
AB1,3
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)
AB1,4
14Section 4
. 20.395 (6) (ad) of the statutes is created to read:
AB1,9,215
20.395
(6) (ad)
Principal repayment and interest, contingent funding of
16southeast Wisconsin freeway megaprojects, state funds. From the general fund, a sum
17sufficient to reimburse s. 20.866 (1) (u) for the payment of principal and interest costs
18incurred in financing southeast Wisconsin freeway megaprojects, as provided under
19ss. 20.866 (2) (uuz) and 84.585 and 2017 Wisconsin Act .... (this act), section 60 (1),
1and to make payments under an agreement or ancillary arrangement entered into
2under s. 18.06 (8) (a).
AB1,5
3Section 5
. 20.505 (1) (fr) of the statutes is created to read:
AB1,9,64
20.505
(1) (fr)
Grants for local government expenditures. As a continuing
5appropriation, the amounts in the schedule for grants to local governmental units
6under s. 16.297.
AB1,6
7Section
6. 20.835 (2) (cp) of the statutes is created to read:
AB1,9,108
20.835
(2) (cp)
Electronics and information technology manufacturing zone
9credit. A sum sufficient to make the payments under ss. 71.07 (3wm) (d) 2. and 71.28
10(3wm) (d) 2.
AB1,7
11Section 7
. 20.866 (2) (uuz) of the statutes is created to read:
AB1,9,1712
20.866
(2) (uuz)
Transportation; southeast Wisconsin freeway megaprojects
13subject to contingency. From the capital improvement fund, a sum sufficient for the
14department of transportation to fund southeast Wisconsin freeway megaprojects as
15provided under s. 84.585. Subject to 2017 Wisconsin Act .... (this act), section 60 (1),
16the state may contract public debt in an amount not to exceed $252,400,000 for these
17purposes.
AB1,8
18Section 8
. 20.923 (4) (c) 2m. of the statutes is created to read:
AB1,9,2019
20.923
(4) (c) 2m. Administration, department of: economic development
20liaison.
AB1,9
21Section 9
. 30.12 (1g) (m) of the statutes is created to read:
AB1,9,2522
30.12
(1g) (m) A structure or deposit that is related to the construction, access,
23or operation of a new manufacturing facility in a navigable stream located in an
24electronics and information technology manufacturing zone designated under s.
25238.396 (1m).
AB1,10
1Section
10. 30.123 (6) (f) of the statutes is created to read:
AB1,10,62
30.123
(6) (f) The construction or maintenance of bridges and the construction
3or placement and maintenance of culverts that are required for the construction,
4access, or operation of a new manufacturing facility and that affect a portion of a
5navigable stream within an electronics and information technology manufacturing
6zone designated under s. 238.396 (1m).
AB1,11
7Section 11
. 30.123 (6m) (intro.) of the statutes is amended to read:
AB1,10,138
30.123
(6m) Permits in lieu of exemptions. (intro.) The department may
9decide to require that a person engaged in an activity that is exempt under sub. (6)
10(d)
or (f) apply for an individual permit or seek authorization under a general permit
11if the department has conducted an investigation and visited the site of the activity
12and has determined that conditions specific to the site require restrictions on the
13activity in order to prevent any of the following:
AB1,12
14Section 12
. 30.19 (1m) (h) of the statutes is created to read:
AB1,10,1815
30.19
(1m) (h) Any activity that affects a portion of a navigable stream and that
16is required for the construction, access, and operation of a new manufacturing
17facility within an electronics and information technology manufacturing zone
18designated under s. 238.396 (1m).
AB1,13
19Section 13
. 30.195 (7) of the statutes is renumbered 30.195 (7) (intro.) and
20amended to read:
AB1,10,2221
30.195
(7) Application of section. (intro.) This section does not apply to
22municipal any of the following:
AB1,10,24
23(a) Municipal or county-owned lands in counties having a population of
24750,000 or more.
AB1,14
25Section 14
. 30.195 (7) (b) of the statutes is created to read:
AB1,11,3
130.195
(7) (b) Activity related to the construction, access, or operation of a new
2manufacturing facility located in an electronics and information technology
3manufacturing zone designated under s. 238.396 (1m).
AB1,15
4Section 15
. 61.57 of the statutes is renumbered 61.57 (intro.) and amended
5to read:
AB1,11,11
661.57 Acquisition of recycling or resource recovery facilities without
7bids. (intro.) A village may contract for the acquisition of any element of
a recycling
8or resource recovery facility the following without submitting the contract for bids
9as required under s. 61.54 if the village invites developers to submit proposals to
10provide a completed project and evaluates proposals according to site, cost, design
11and the developers' experience in other similar projects
.
:
AB1,16
12Section 16
. 61.57 (1) and (2) of the statutes are created to read:
AB1,11,1313
61.57
(1) A recycling or resource recovery facility.
AB1,11,15
14(2) If the village contains an electronics and information technology
15manufacturing zone that is designated under s. 238.396 (1m):
AB1,11,1616
(a) Water and sewer systems.
AB1,11,1717
(b) Wastewater treatment facilities.
AB1,17
18Section 17
. 62.155 of the statutes is renumbered 62.155 (intro.) and amended
19to read:
AB1,11,25
2062.155 Acquisition of recycling or resource recovery facilities without
21bids. (intro.) A city may contract for the acquisition of any element of
a recycling
22or resource recovery facility the following without submitting the contract for bids
23as required under s. 62.15 if the city invites developers to submit proposals to provide
24a completed project and evaluates proposals according to site, cost, design and the
25developers' experience in other similar projects
.
:
AB1,18
1Section
18. 62.155 (1) and (2) of the statutes are created to read:
AB1,12,22
62.155
(1) A recycling or resource recovery facility.
AB1,12,4
3(2) If the city contains an electronics and information technology
4manufacturing zone that is designated under s. 238.396 (1m):
AB1,12,55
(a) Water and sewer systems.
AB1,12,66
(b) Wastewater treatment facilities.
AB1,19
7Section
19. 66.1105 (2) (f) 1. (intro.) of the statutes is amended to read:
AB1,12,258
66.1105
(2) (f) 1. (intro.) “Project costs" mean any expenditures made or
9estimated to be made or monetary obligations incurred or estimated to be incurred
10by the city which are listed in a project plan as costs of public works or improvements
11within a tax incremental district or, to the extent provided in this subd. 1. (intro.) or
12subds. 1. k., 1. m., and 1. n.,
or sub. (20) (c), without the district, plus any incidental
13costs, diminished by any income, special assessments, or other revenues, including
14user fees or charges, other than tax increments, received or reasonably expected to
15be received by the city in connection with the implementation of the plan. For any
16tax incremental district for which a project plan is approved on or after July 31, 1981,
17only a proportionate share of the costs permitted under this subdivision may be
18included as project costs to the extent that they benefit the tax incremental district,
19except that expenditures made or estimated to be made or monetary obligations
20incurred or estimated to be incurred by a 1st class city, to fund parking facilities
21ancillary to and within one mile from public entertainment facilities, including a
22sports and entertainment arena, shall be considered to benefit any tax incremental
23district located in whole or in part within a one-mile radius of such parking facilities.
24To the extent the costs benefit the municipality outside the tax incremental district,
25a proportionate share of the cost is not a project cost. “Project costs" include:
AB1,20
1Section
20. 66.1105 (4) (gm) 4. c. of the statutes is amended to read:
AB1,13,132
66.1105
(4) (gm) 4. c. Except as provided in subs. (10) (c), (16) (d), (17),
and (18)
3(c) 3.,
and (20) (b), the equalized value of taxable property of the district plus the
4value increment of all existing districts does not exceed 12 percent of the total
5equalized value of taxable property within the city. In determining the equalized
6value of taxable property under this subd. 4. c. or sub. (17) (c), the department of
7revenue shall base its calculations on the most recent equalized value of taxable
8property of the district that is reported under s. 70.57 (1m) before the date on which
9the resolution under this paragraph is adopted. If the department of revenue
10determines that a local legislative body exceeds the 12 percent limit described in this
11subd. 4. c. or sub. (17) (c), the department shall notify the city of its noncompliance,
12in writing, not later than December 31 of the year in which the department receives
13the completed application or amendment forms described in sub. (5) (b).
AB1,21
14Section
21. 66.1105 (20) of the statutes is created to read:
AB1,13,2015
66.1105
(20) Districts within an electronics and information technology
16manufacturing zone. (a)
Creation. With regard to a tax incremental district that
17is created in an electronics and information technology manufacturing zone that is
18designated under s. 238.396 (1m),
the district may only be a district that is suitable
19for industrial sites or mixed-use development, as described in sub. (4) (gm) 4. a., and
20all of the following apply:
AB1,14,221
1. Notwithstanding the dates specified in sub. (4) (gm) 2., if the resolution
22described under sub. (4) (gm) is adopted during the period between January 1 and
23December 1, the creation date shall be either the January 1 of the year in which the
24resolution is adopted or the next subsequent January 1, as specified by the local
25legislative body in the resolution. If a resolution is adopted during the period
1between December 2 and December 31, the creation date shall be the next
2subsequent January 1.
AB1,14,53
2. Notwithstanding the October 31 deadline for the city clerk's submission of
4the forms described in sub. (5) (b), the city clerk shall complete and submit the
5required forms for a tax incremental district described in this subsection either:
AB1,14,96
a. On or before December 31 of the year the resolution under subd. 1. is adopted
7if the resolution is adopted between January 1 and December 1, and the resolution
8specifies that the district's creation date is January 1 of the year in which the
9resolution is adopted.
AB1,14,1410
b. On or after the next subsequent April 1 and before the next subsequent
11December 1 of the year the resolution under subd. 1. is adopted if the resolution is
12adopted between January 1 and December 1 and the resolution specifies that the
13district's creation date is the next subsequent January 1 or the resolution is adopted
14between December 2 and December 31.
AB1,14,1815
(b)
Exception to the 12 percent limit. Notwithstanding the 12 percent limit
16findings requirement described under sub. (4) (gm) 4. c., the equalized value of
17taxable property of a tax incremental district described under this subsection does
18not count in the calculation of the 12 percent limit.
AB1,14,2119
(c)
Expenditures. With regard to a tax incremental district described under this
20subsection, the creating city may incur project costs for any territory that is located
21in the same county as the district, provided that the expenditure benefits the district.
AB1,14,2522
(d)
Allocation of positive increments. Notwithstanding the 20-year limit for
23allocating positive tax increments described in sub. (6) (a) 7., for a tax incremental
24district described under this subsection, that limit shall be 30 years for purposes of
25sub. (6) (a) 7.
AB1,15,3
1(e)
Termination. Notwithstanding the 20-year termination requirement
2specified in sub. (7) (am) 2., for a tax incremental district described under this
3subsection, that limit shall be 30 years for purposes of sub. (7) (am) 2.
AB1,22
4Section
22. 71.05 (6) (a) 15. of the statutes is amended to read:
AB1,15,105
71.05
(6) (a) 15. Except as provided under s. 71.07 (3p) (c) 5., the amount of the
6credits computed under s. 71.07 (2dm), (2dx), (2dy), (3g), (3h), (3n), (3p), (3q), (3r),
7(3rm), (3rn), (3s), (3t), (3w),
(3wm), (3y), (4k), (4n), (5e), (5f), (5h), (5i), (5j), (5k), (5r),
8(5rm), (6n), and (8r) and not passed through by a partnership, limited liability
9company, or tax-option corporation that has added that amount to the partnership's,
10company's, or tax-option corporation's income under s. 71.21 (4) or 71.34 (1k) (g).
AB1,23
11Section 23
. 71.07 (3w) (bm) 5. of the statutes is created to read:
AB1,16,212
71.07
(3w) (bm) 5. In addition to the credits under par. (b) and subds. 1. to 4.,
13and subject to the limitations provided in this subsection and s. 238.399 or s. 560.799,
142009 stats., a claimant that has retained the minimum number of full-time
15employees determined under s. 238.399 (5) (f) and maintained average zone payroll
16for the taxable year equal to or greater than the base year may claim as a credit
17against the tax imposed under s. 71.02 or 71.08 an amount equal to the percentage,
18as determined by the Wisconsin Economic Development Corporation, of the
19claimant's zone payroll paid in the 12 months prior to the certification date to the
20claimant's full-time employees in the enterprise zone whose annual wages are
21greater than the amount determined by multiplying 2,080 by 150 percent of the
22federal minimum wage in a tier I county or municipality or greater than $30,000 in
23a tier II county or municipality. The amount that the claimant may claim as credit
24under this subdivision for a taxable year shall not exceed $2,000,000. A claimant
1may claim a credit under this subdivision for no more than 5 consecutive taxable
2years.
AB1,24
3Section
24. 71.07 (3wm) of the statutes is created to read:
AB1,16,54
71.07
(3wm) Electronics and information technology manufacturing zone
5credit. (a)
Definitions. In this subsection:
AB1,16,76
1. “Claimant" means a person who is certified to claim tax benefits under s.
7238.396 (3) and who files a claim under this subsection.
AB1,16,98
2. “Full-time employee" means a full-time employee, as defined in s. 238.399
9(1) (am).
AB1,16,1110
3. “State payroll" means the amount of payroll apportioned to this state, as
11determined under s. 71.25 (8).
AB1,16,1312
4. “Tier I county or municipality" means a tier I county or municipality, as
13determined under s. 238.396 (4) (e).
AB1,16,1514
5. “Tier II county or municipality" means a tier II county or municipality, as
15determined under s. 238.396 (4) e).
AB1,16,1716
6. “Wages" means wages under section
3306 (b) of the Internal Revenue Code,
17determined without regard to any dollar limitations.
AB1,16,1818
7. “Zone” means a zone designated under s. 238.396 (1m).
AB1,16,2419
8. “Zone payroll" means the amount of state payroll that is attributable to
20wages paid to full-time employees for services that are performed in the zone or that
21are performed outside the zone, but within the state, and for the benefit of the
22operations within the zone, as determined by the Wisconsin Economic Development
23Corporation. “Zone payroll" does not include the amount of wages paid to any
24full-time employees that exceeds $100,000.
AB1,17,3
1(b)
Filing claims; payroll. Subject to the limitations provided in this subsection
2and s. 238.396, a claimant may claim as a credit against the tax imposed under s.
371.02 or 71.08 an amount calculated as follows:
AB1,17,74
1. Determine the zone payroll for the taxable year for full-time employees
5whose annual wages are greater than the amount determined by multiplying 2,080
6by 150 percent of the federal minimum wage in a tier I county or municipality or
7greater than $30,000 in a tier II county or municipality.
AB1,17,88
2. Multiply the amount determined under subd. 1. by 17 percent.
AB1,17,139
(bm)
Filing supplemental claims. In addition to claiming the credit under par.
10(b), and subject to the limitations under this subsection and s. 238.396, a claimant
11may claim as a credit against the tax imposed under s. 71.02 or 71.08 an amount
12equal to 15 percent of the claimant's significant capital expenditures in the zone in
13the taxable year, as determined under s. 238.396 (3m).
AB1,17,2114
(c)
Limitations. 1. Partnerships, limited liability companies, and tax-option
15corporations may not claim the credit under this subsection, but the eligibility for,
16and the amount of, the credit are based on their payment of amounts described under
17pars. (b) and (bm). A partnership, limited liability company, or tax-option
18corporation shall compute the amount of credit that each of its partners, members,
19or shareholders may claim and shall provide that information to each of them.
20Partners, members of limited liability companies, and shareholders of tax-option
21corporations may claim the credit in proportion to their ownership interests.
AB1,17,2422
2. No credit may be allowed under this subsection unless the claimant includes
23with the claimant's return a copy of the claimant's certification for tax benefits under
24s. 238.396 (3).
AB1,18,2
1(d)
Administration. 1. Section 71.28 (4) (g) and (h), as it applies to the credit
2under s. 71.28 (4), applies to the credit under this subsection.
AB1,18,83
2. If the allowable amount of the claim under this subsection exceeds the taxes
4otherwise due on the claimant's income under s. 71.02, the amount of the claim that
5is not used to offset those taxes shall be certified by the department of revenue to the
6department of administration for payment by check, share draft, or other draft
7drawn from the appropriation under s. 20.835 (2) (cp). Notwithstanding s. 71.82, no
8interest shall be paid on amounts certified under this subdivision.
AB1,25
9Section
25. 71.08 (1) (intro.) of the statutes is amended to read:
AB1,18,1810
71.08
(1) Imposition. (intro.) If the tax imposed on a natural person, married
11couple filing jointly, trust, or estate under s. 71.02, not considering the credits under
12ss. 71.07 (1), (2dx), (2dy), (3m), (3n), (3p), (3q), (3r), (3rm), (3rn), (3s), (3t), (3w),
13(3wm), (3y), (4k), (5b), (5d), (5e), (5f), (5h), (5i), (5j), (5n), (6), (6e), (8r), (9e), (9m), and
14(9r), 71.28 (1dx), (1dy), (2m), (3), (3n), (3t), (3w),
(3wm), and (3y), 71.47 (1dx), (1dy),
15(2m), (3), (3n), (3t), (3w), and (3y), 71.57 to 71.61, and 71.613 and subch. VIII and
16payments to other states under s. 71.07 (7), is less than the tax under this section,
17there is imposed on that natural person, married couple filing jointly, trust or estate,
18instead of the tax under s. 71.02, an alternative minimum tax computed as follows:
AB1,26
19Section
26. 71.10 (4) (i) of the statutes is amended to read:
AB1,19,920
71.10
(4) (i) The total of claim of right credit under s. 71.07 (1), farmland
21preservation credit under ss. 71.57 to 71.61, farmland preservation credit, 2010 and
22beyond under s. 71.613, homestead credit under subch. VIII, farmland tax relief
23credit under s. 71.07 (3m), dairy manufacturing facility investment credit under s.
2471.07 (3p), jobs tax credit under s. 71.07 (3q), meat processing facility investment
25credit under s. 71.07 (3r), woody biomass harvesting and processing credit under s.
171.07 (3rm), food processing plant and food warehouse investment credit under s.
271.07 (3rn), business development credit under s. 71.07 (3y), film production services
3credit under s. 71.07 (5f), film production company investment credit under s. 71.07
4(5h), veterans and surviving spouses property tax credit under s. 71.07 (6e),
5enterprise zone jobs credit under s. 71.07 (3w),
electronics and information
6technology manufacturing zone credit under s. 71.07 (3wm), beginning farmer and
7farm asset owner tax credit under s. 71.07 (8r), earned income tax credit under s.
871.07 (9e), estimated tax payments under s. 71.09, and taxes withheld under subch.
9X.
AB1,27
10Section
27. 71.21 (4) (a) of the statutes is amended to read:
AB1,19,1411
71.21
(4) (a) The amount of the credits computed by a partnership under s.
1271.07 (2dm), (2dx), (2dy), (3g), (3h), (3n), (3p), (3q), (3r), (3rm), (3rn), (3s), (3t), (3w),
13(3wm), (3y), (4k), (4n), (5e), (5f), (5g), (5h), (5i), (5j), (5k), (5r), (5rm), (6n), and (8r) and
14passed through to partners shall be added to the partnership's income.
AB1,28
15Section
28. 71.26 (2) (a) 4. of the statutes is amended to read:
AB1,19,2116
71.26
(2) (a) 4. Plus the amount of the credit computed under s. 71.28 (1dm),
17(1dx), (1dy), (3g), (3h), (3n), (3p), (3q), (3r), (3rm), (3rn), (3t), (3w),
(3wm), (5e), (5f),
18(5g), (5h), (5i), (5j), (5k), (5r), (5rm), (6n), (8r), and (9s) and not passed through by a
19partnership, limited liability company, or tax-option corporation that has added that
20amount to the partnership's, limited liability company's, or tax-option corporation's
21income under s. 71.21 (4) or 71.34 (1k) (g).
AB1,29
22Section 29
. 71.28 (3w) (bm) 5. of the statutes is created to read:
AB1,20,1123
71.28
(3w) (bm) 5. In addition to the credits under par. (b) and subds. 1. to 4.,
24and subject to the limitations provided in this subsection and s. 238.399 or s. 560.799,
252009 stats., a claimant that has retained the minimum number of full-time
1employees determined under s. 238.399 (5) (f) and maintained average zone payroll
2for the taxable year equal to or greater than the base year may claim as a credit
3against the tax imposed under s. 71.23 an amount equal to the percentage, as
4determined by the Wisconsin Economic Development Corporation, of the claimant's
5zone payroll paid in the 12 months prior to the certification date to the claimant's
6full-time employees in the enterprise zone whose annual wages are greater than the
7amount determined by multiplying 2,080 by 150 percent of the federal minimum
8wage in a tier I county or municipality or greater than $30,000 in a tier II county or
9municipality. The amount that the claimant may claim as credit under this
10subdivision for a taxable year shall not exceed $2,000,000. A claimant may claim a
11credit under this subdivision for no more than 5 consecutive taxable years.
AB1,30
12Section
30. 71.28 (3wm) of the statutes is created to read:
AB1,20,1413
71.28
(3wm) Electronics and information technology manufacturing zone
14credit. (a)
Definitions. In this subsection:
AB1,20,1615
1. “Claimant" means a person who is certified to claim tax benefits under s.
16238.396 (3) and who files a claim under this subsection.