3. Practice at a public or private nonprofit entity in a health professional shortage area, if the health care provider is not a dental hygienist, or in a dental health shortage area, if the health care provider is a dental hygienist.
16,3691 Section 3691. 560.185 (1) of the statutes is amended to read:
560.185 (1) Advise the department on matters related to the physician and dentist loan assistance program under s. 560.183 and the health care provider loan assistance program under s. 560.184.
16,3692 Section 3692. 560.25 (2) (intro.) of the statutes is amended to read:
560.25 (2) Grants. (intro.) Subject to subs. sub. (4) and (5), the department may make a grant from the appropriation under s. 20.143 (1) (ko) and a grant of up to $500,000 in each fiscal year from the appropriation under s. 20.143 (1) (ie) to a technology-based nonprofit organization to provide support for a manufacturing extension center if all of the following apply:
16,3692c Section 3692c. 560.25 (2) (intro.) of the statutes, as affected by 2001 Wisconsin Act .... (this act), is amended to read:
560.25 (2) Grants. (intro.) Subject to sub. (4), the department may make a grant from the appropriation under s. 20.143 (1) (ko) and a grant of up to $500,000 in each fiscal year from the appropriation under s. 20.143 (1) (ie) to a technology-based nonprofit organization to provide support for a manufacturing extension center if all of the following apply:
16,3693 Section 3693. 560.25 (5) of the statutes is repealed.
16,3694 Section 3694. 560.42 (5) of the statutes is repealed and recreated to read:
560.42 (5) Report. Beginning in 2003 and biennially thereafter, the center shall prepare a report describing its activities under this section since the period covered in the previous report. The department shall submit the report with the report required under s. 560.55. The report may include recommendations for the legislature, governor, public records board, and regulatory agencies on simplifying the process of applying for permits, of reviewing and making determinations on permit applications, and of issuing permits, and shall include information on the number of requests for assistance, the types of assistance provided, and the center's success in resolving conflicts in permit application and review processes.
16,3695 Section 3695. 560.42 (6) of the statutes is repealed.
16,3696 Section 3696. 560.44 (2) of the statutes is amended to read:
560.44 (2) Administration of brownfields grant program programs. The center shall assist in administering the grant program under s. 560.13 and in administering grants and loans under s. 560.138 that are made for brownfields remediation projects.
16,3697 Section 3697. 560.55 (1) of the statutes is repealed.
16,3698 Section 3698. 560.55 (2) of the statutes is renumbered 560.55 and amended to read:
560.55 Evaluation and report Report. No Beginning on October 15, 2003, and no later than January 1 October 15 of each odd-numbered year thereafter, the department shall submit to the governor and to the chief clerk of each house of the legislature, for distribution to the legislature under s. 13.172 (2), a report containing the evaluation prepared under sub. (1) and describing the department's activities and the result of the department's activities under s. 560.54 since the period covered in the previous report. The department shall combine this report with the report required under s. 560.42 (5) and may combine this report with other reports published by the department, including the report under s. 15.04 (1) (d). The report may include recommendations for legislative proposals to change the entrepreneurial assistance programs and intermediary assistance programs.
16,3700 Section 3700. 560.70 (7) of the statutes is renumbered 560.70 (7) (a) and amended to read:
560.70 (7) (a) "Tax Except as provided in pars. (b) and (c), "tax benefits" means the development zones credit under ss. 71.07 (2dx), 71.28 (1dx), and 71.47 (1dx), except that in.
(b) In s. 560.795, "tax benefits" means the development zones investment credit under ss. 71.07 (2di), 71.28 (1di), and 71.47 (1di) and the development zones credit under ss. 71.07 (2dx), 71.28 (1dx), and 71.47 (1dx). With respect to the development opportunity zones under s. 560.795 (1) (e) and (f), "tax benefits" also means the development zones capital investment credit under ss. 71.07 (2dm), 71.28 (1dm), and 71.47 (1dm).
16,3700d Section 3700d. 560.70 (7) (c) of the statutes is created to read:
560.70 (7) (c) In s. 560.798, "tax benefits" means the development zones capital investment credit under ss. 71.07 (2dm), 71.28 (1dm), and 71.47 (1dm) and the development zones credit under ss. 71.07 (2dx), 71.28 (1dx), and 71.47 (1dx).
16,3701 Section 3701. 560.795 (1) (e) of the statutes is created to read:
560.795 (1) (e) An area in the city of Milwaukee, the legal description of which is provided to the department by the local governing body of the city of Milwaukee.
16,3701m Section 3701m. 560.795 (1) (f) of the statutes is created to read:
560.795 (1) (f) For the Gateway Project, an area in the city of Beloit, the legal description of which is provided to the department by the local governing body of the city of Beloit.
16,3702 Section 3702. 560.795 (2) (a) of the statutes is amended to read:
560.795 (2) (a) Except as provided in par. (d), the designation of each area under sub. (1) (a), (b) and (c), and (e) as a development opportunity zone shall be effective for 36 months, with the designation of the areas under sub. (1) (a) and (b) beginning on April 23, 1994, and the designation of the area under sub. (1) (c) beginning on April 28, 1995. Except as provided in par. (d), the designation of the each area under sub. (1) (d) , (e), and (f) as a development opportunity zone shall be effective for 84 months, with the designation of the area under sub. (1) (d) beginning on January 1, 2000, and the designations of the areas under sub. (1) (e) and (f) beginning on the effective date of this paragraph .... [revisor inserts date].
16,3703 Section 3703. 560.795 (2) (b) 5. of the statutes is created to read:
560.795 (2) (b) 5. The limit for tax benefits for the development opportunity zone under sub. (1) (e) is $4,700,000.
16,3703m Section 3703m. 560.795 (2) (b) 6. of the statutes is created to read:
560.795 (2) (b) 6. The limit for tax benefits for the development opportunity zone under sub. (1) (f) is $4,700,000.
16,3703p Section 3703p. 560.795 (2) (c) of the statutes is amended to read:
560.795 (2) (c) Annually, the department shall estimate the amount of forgone state revenue because of tax benefits claimed by corporations or persons in each development opportunity zone.
16,3704 Section 3704. 560.795 (3) (a) 4. of the statutes is created to read:
560.795 (3) (a) 4. Any person that is conducting or that intends to conduct economic activity in a development opportunity zone under sub. (1) (e) and that, in conjunction with the local governing body of the city in which the development opportunity zone is located, submits a project plan as described in par. (b) to the department shall be entitled to claim tax benefits while the area is designated as a development opportunity zone.
16,3704c Section 3704c. 560.795 (3) (a) 5. of the statutes is created to read:
560.795 (3) (a) 5. Any corporation that is conducting or that intends to conduct economic activity in a development opportunity zone under sub. (1) (f) and that, in conjunction with the local governing body of the city in which the development opportunity zone is located, submits a project plan as described in par. (b) to the department shall be entitled to claim tax benefits while the area is designated as a development opportunity zone.
16,3704e Section 3704e. 560.795 (3) (b) 1. of the statutes is amended to read:
560.795 (3) (b) 1. The name and address of the corporation's or person's business for which tax benefits will be claimed.
16,3704f Section 3704f. 560.795 (3) (b) 2. of the statutes is amended to read:
560.795 (3) (b) 2. The appropriate federal tax identification number of the corporation or person.
16,3704g Section 3704g. 560.795 (3) (b) 3. of the statutes is amended to read:
560.795 (3) (b) 3. The names and addresses of other locations outside of the development opportunity zone where the corporation or person conducts business and a description of the business activities conducted at those locations.
16,3704h Section 3704h. 560.795 (3) (b) 4. of the statutes is amended to read:
560.795 (3) (b) 4. The amount that the corporation or person proposes to invest in a business, or spend on the construction, rehabilitation, repair, or remodeling of a building, located within the development opportunity zone.
16,3704i Section 3704i. 560.795 (3) (b) 5. of the statutes is amended to read:
560.795 (3) (b) 5. The estimated total investment of the corporation or person in the development opportunity zone.
16,3704j Section 3704j. 560.795 (3) (b) 6. of the statutes is amended to read:
560.795 (3) (b) 6. The number of full-time jobs that will be created, retained, or substantially upgraded as a result of the corporation's or person's economic activity in relation to the amount of tax benefits estimated for the corporation or person.
16,3704k Section 3704k. 560.795 (3) (b) 7. of the statutes is amended to read:
560.795 (3) (b) 7. The corporation's or person's plans to make reasonable attempts to hire employees from the targeted population.
16,3704L Section 3704L. 560.795 (3) (b) 8. of the statutes is amended to read:
560.795 (3) (b) 8. A description of the commitment of the local governing body of the city in which the development opportunity zone is located to the corporation's or person's project.
16,3705 Section 3705. 560.795 (3) (c) of the statutes is amended to read:
560.795 (3) (c) The department shall notify the department of revenue of all corporations or persons entitled to claim tax benefits under this section subsection.
16,3706 Section 3706. 560.795 (3) (d) of the statutes is amended to read:
560.795 (3) (d) The department annually shall verify information submitted to the department under s. 71.07 (2di), (2dm), or (2dx), 71.28 (1di), (1dm), or (1dx), or 71.47 (1di), (1dm), or (1dx).
16,3707 Section 3707. 560.795 (4) (a) (intro.) of the statutes is amended to read:
560.795 (4) (a) (intro.) The department shall revoke the entitlement of a corporation or person to claim tax benefits under this section sub. (3) if the corporation or person does any of the following:
16,3708 Section 3708. 560.795 (5) of the statutes is created to read:
560.795 (5) Certification based on the activity of another. (a) The department may certify for tax benefits a person that is conducting economic activity in the development opportunity zone under sub. (1) (e) or (f) and that is not otherwise entitled to claim tax benefits if all of the following apply:
1. The person's economic activity is instrumental in enabling another person to conduct economic activity in the development opportunity zone under sub. (1) (e) or (f).
2. The department determines that the economic activity of the other person under subd. 1. would not have occurred but for the involvement of the person to be certified for tax benefits under this subsection.
3. The person to be certified for tax benefits under this subsection will pass the benefits through to the other person conducting the economic activity under subd. 1., as determined by the department.
4. The other person conducting the economic activity under subd. 1. does not claim tax benefits under sub. (3).
(b) A person intending to claim tax benefits under this subsection shall submit to the department an application, in the form required by the department, containing information required by the department and by the department of revenue.
(c) The department shall notify the department of revenue of all persons certified to claim tax benefits under this subsection.
(d) The department annually shall verify information submitted to the department under s. 71.07 (2dm) or (2dx), 71.28 (1dm) or (1dx), or 71.47 (1dm) or (1dx).
(e) The department shall revoke the entitlement of a person to claim tax benefits under this subsection if the person does any of the following:
1. Supplies false or misleading information to obtain the tax benefits.
2. Ceases operations in the development opportunity zone under sub. (1) (e) or (f).
3. Does not pass the benefits through to the other person conducting the economic activity under par. (a) 1., as determined by the department.
(f) The department shall notify the department of revenue within 30 days after revoking an entitlement under par. (e).
16,3708m Section 3708m. 560.798 of the statutes is created to read:
560.798 Agricultural development zone. (1) In this section, "rural municipality" means any of the following:
(a) A city, town, or village that is located in a county with a population density of less than 150 persons per square mile.
(b) A city, town, or village with a population of 6,000 or less.
(2) (a) The department may , with the approval of the joint committee on finance, designate one area in the state as an agricultural development zone. The area must be located in a rural municipality. An agricultural business that is located in an agricultural development zone and that is certified by the department under sub. (3) is eligible for tax benefits as provided in sub. (3).
(b) The designation of an area as an agricultural development zone shall be in effect for 10 years from the time that the department first designates the area. However, not more than $5,000,000 in tax benefits may be claimed in an agricultural development zone. The department may change the boundaries of an agricultural development zone during the time that its designation is in effect. A change in the boundaries of an agricultural development zone does not affect the duration of the designation of the area or the maximum tax benefit amount that may be claimed in the agricultural development zone.
(3) (a) The department may certify for tax benefits in an agricultural development zone a new or expanding agricultural business that is located in the agricultural development zone. In determining whether to certify a business under this subsection, the department shall consider, among other things, the number of jobs that will be created or retained by the business.
(b) When the department certifies an agricultural business under this subsection, the department shall establish a limit on the amount of tax benefits that the business may claim. The department shall enter into an agreement with the business that specifies the limit on the amount of tax benefits that the business may claim and reporting requirements with which the business must comply.
(4) (a) The department of commerce shall notify the department of revenue of all the following:
1. An agricultural development zone's designation.
2. A business' certification and the limit on the amount of tax benefits that the business may claim.
3. The revocation of a business' certification.
(b) The department shall annually verify information submitted to the department under s. 71.07 (2dm) or (2dx), 71.28 (1dm) or (1dx), or 71.47 (1dm) or (1dx).
(5) The department shall promulgate rules for the operation of this section, including rules related to all the following:
(a) Criteria for designating an area as an agricultural development zone.
(b) Criteria for certifying a business for tax benefits.
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