2015 Wisconsin Act 55

238.15 (3) (f) Limit on future allocations. 1. Beginning with December 31, 2014, tax credits that the corporation has not allocated under this section on or before December 31 of each year may not be allocated after that date.

2. Subdivision 1. does not apply to an allocation of tax credits occurring after December 31, 2014, and before the effective date of this subdivision .... [LRB inserts date].

55,3995 Section 3995. 238.16 (4) (c) of the statutes is amended to read:

238.16 (4) (c) Subject to a reallocation by the corporation pursuant to rules policies and procedures adopted under s. 238.15 (3) (d), the corporation may allocate up to $5,000,000 in tax benefits under this section in any calendar year, except that beginning on July 1, 2011, the corporation may allocate up to $10,000,000 in tax benefits under this section in any calendar year.

55,3995e Section 3995e. 238.16 (5) (a) of the statutes is repealed.

55,3995f Section 3995f. 238.16 (5) (b) of the statutes is repealed.

55,3995g Section 3995g. 238.16 (5) (d) of the statutes is repealed.

55,3995h Section 3995h. 238.16 (5) (f) 3. of the statutes is amended to read:

238.16 (5) (f) 3. Conditions for the revocation of a certification under par. (b).

55,3996 Section 3996. 238.16 (6) of the statutes is created to read:

238.16 (6) Sunset. No tax benefits may be awarded under this section after December 31, 2015, unless the tax benefits were allocated to a taxpayer by the corporation in a contract that the corporation executed before that date or in a letter of intent to enter into such a contract that the corporation issued before that date.

55,3997r Section 3997r. 238.17 of the statutes is amended to read:

238.17 Historic rehabilitation tax credit. For taxable years beginning after December 31, 2013, the corporation may certify a person to claim a tax credit under s. 71.07 (9m), 71.28 (6), or 71.47 (6), if the corporation determines that the person is conducting an eligible activity under s. 71.07 (9m), 71.28 (6), or 71.47 (6). No person may claim a tax credit under s. 71.07 (9m), 71.28 (6), or 71.47 (6) without first being certified under this section. The corporation shall notify the department of revenue no later than January 15 of each year of the amount of the credits certified under this section and the name, address, and tax identification number of each person certified to claim the credit. The corporation shall notify the department of revenue of any revoked certification no later than 2 months after the revocation date.

55,3998b Section 3998b. 238.23 (1) of the statutes is amended to read:

238.23 (1) In this section, "tax credit" means a credit under s. 71.07 (2di), (2dm), (2dx), or (3g), 71.28 (1di), (1dm), (1dx), or (3g), or 71.47 (1di), (1dm), (1dx), or (3g).

55,3998c Section 3998c. 238.23 (4) (b) of the statutes is amended to read:

238.23 (4) (b) The corporation shall annually verify information submitted to the corporation under ss. 71.07 (2di), (2dm), (2dx), and (3g), 71.28 (1di), (1dm), (1dx), and (3g), and 71.47 (1di), (1dm), (1dx), and (3g).

55,4001b Section 4001b. 238.30 (7) (b) 1. of the statutes is amended to read:

238.30 (7) (b) 1. Except as provided in subd. 2., in s. 238.395, "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), 71.47 (1dx), and 76.636. With respect to the development opportunity zones under s. 238.395 (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).

55,4001c Section 4001c. 238.30 (7) (e) of the statutes is created to read:

238.30 (7) (e) In s. 238.308, "tax benefits" means the business development tax credit under ss. 71.07 (3y), 71.28 (3y), and 71.47 (3y).

55,4004b Section 4004b. 238.301 (2) (b) of the statutes is amended to read:

238.301 (2) (b) The corporation shall provide a person certified under this section and the department of revenue with a copy of the certification.

55,4005 Section 4005. 238.303 (1) (a) of the statutes is amended to read:

238.303 (1) (a) Except as provided in pars. (am) and (b), and subject to a reallocation by the corporation pursuant to rules adopted under s. 238.15 (3) (d), the total tax benefits available to be allocated by the corporation under ss. 238.301 to 238.306 may not exceed the sum of the tax benefits remaining to be allocated under s. 560.71 to 560.785, 2009 stats., s. 560.797, 2009 stats., s. 560.798, 2009 stats., s. 560.7995, 2009 stats., and s. 560.96, 2009 stats., on March 6, 2009, plus $100,000,000.

55,4005e Section 4005e. 238.303 (3) of the statutes is amended to read:

238.303 (3) Notice of eligibility. The corporation shall provide to the person and to the department of revenue a notice of eligibility to receive tax benefits that reports the amount of tax benefits for which the person is eligible.

55,4006 Section 4006. 238.303 (4) of the statutes is created to read:

238.303 (4) Sunset. No tax benefits may be awarded under ss. 238.301 to 238.306 after December 31, 2015, unless the tax benefits were allocated to a taxpayer by the corporation in a contract that the corporation executed before that date or in a letter of intent to enter into such a contract that the corporation issued before that date.

55,4006h Section 4006h. 238.3045 (2) (b) of the statutes is repealed.

55,4010b Section 4010b. 238.308 of the statutes is created to read:

238.308 Business development tax credit. (1) Definition. In this section, "eligible employee" means a person employed in a full-time job by a person certified under sub. (2).

(2) Certification. (a) The corporation may certify a person to receive tax benefits under this section if all of the following apply:

1. The person is operating or intends to operate a business in this state.

2. The person applies under this section and enters into a contract with the corporation.

(b) The certification of a person under par. (a) may remain in effect for no more than 10 cumulative years.

(3) Eligibility for tax benefits. A person is eligible to receive tax benefits if, in each year for which the person claims tax benefits under this section, the person increases net employment in this state in the person's business above the net employment in this state in the person's business during the year before the person was certified under sub. (2), as determined by the corporation under its policies and procedures.

(4) Awards, limits, expiration. (a) The corporation may award all of the following tax benefits to a person certified under sub. (2):

1. An amount equal to up to 10 percent of the amount of wages that the person paid to an eligible employee in the taxable year.

2. In addition to any tax benefits awarded for an eligible employee under subd. 1., an amount equal to up to 5 percent of the amount of wages that the person paid to the eligible employee in the taxable year, if the eligible employee is employed in an economically distressed area, as determined by the corporation.

3. An amount equal to up to 50 percent of the person's training costs incurred to undertake activities to enhance an eligible employee's general knowledge, employability, and flexibility in the workplace; to develop skills unique to the person's workplace or equipment; or to develop skills that will increase the quality of the person's product.

4. An amount equal to up to 3 percent of the person's personal property investment and up to 5 percent of the person's real property investment in a capital investment project, if the project involves a total capital investment of at least $1,000,000 or, if less than $1,000,000, the project involves a capital investment that is equal to at least $10,000 per eligible employee employed on the project.

5. An amount, as determined by the corporation, equal to a percentage of the amount of wages that the person paid to an eligible employee in the taxable year, if the position in which the eligible employee was employed was created or retained in connection with the person's location or retention of the person's corporate headquarters in Wisconsin and the job duties associated with the eligible employee's position involve the performance of corporate headquarters functions.

(b) Subject to a reallocation by the corporation under s. 238.15 (3) (d), the corporation may allocate up to $17,000,000 in tax benefits under this section in 2016 and up to $22,000,000 per year thereafter. Any unused allocation may be carried forward.

(5) Duties. (a) The corporation may require a person to repay any tax benefits the person claims for a year in which the person failed to employ an eligible employee required by an agreement under sub. (2) (b).

(b) The corporation shall annually verify the information submitted to it by the person claiming tax benefits under ss. 71.07 (3y), 71.28 (3y), and 71.47 (3y).

(c) The corporation shall adopt policies and procedures for the implementation and operation of this section.

55,4024q Section 4024q. 238.395 (3) (c) of the statutes is repealed.

55,4025b Section 4025b. 238.395 (3) (d) of the statutes is amended to read:

238.395 (3) (d) The corporation annually shall verify information submitted to the corporation under s. 71.07 (2di), (2dm), or (2dx), 71.28 (1di), (1dm), or (1dx), 71.47 (1di), (1dm), or (1dx), or 76.636.

55,4025e Section 4025e. 238.395 (4) (a) of the statutes is renumbered 238.395 (4).

55,4025f Section 4025f. 238.395 (4) (b) of the statutes is repealed.

55,4029 Section 4029. 238.399 (3) (a) of the statutes is amended to read:

238.399 (3) (a) The corporation may designate not more than 20 30 enterprise zones.

55,4029s Section 4029s. 238.399 (6) (a) of the statutes is repealed.

55,4029u Section 4029u. 238.399 (6) (c) of the statutes is repealed.

55,4031 Section 4031. 250.041 (1) (b) of the statutes is repealed.

55,4032 Section 4032. 250.041 (1) (e) of the statutes is amended to read:

250.041 (1) (e) A permit under s. 254.47 (1), or 254.64 (1) (a) or (b) or 255.08 (2).

55,4033 Section 4033. 250.041 (1) (e) of the statutes, as affected by 2015 Wisconsin Act .... (this act), is repealed.

55,4034 Section 4034. 250.041 (1) (f) of the statutes is repealed.

55,4036 Section 4036. 252.02 (4) of the statutes is amended to read:

252.02 (4) The Except as provided in ss. 93.07 (24) (e) and 97.59, the department may promulgate and enforce rules or issue orders for guarding against the introduction of any communicable disease into the state, for the control and suppression of communicable diseases, for the quarantine and disinfection of persons, localities and things infected or suspected of being infected by a communicable disease and for the sanitary care of jails, state prisons, mental health institutions, schools, hotels and public buildings and connected premises. Any rule or order may be made applicable to the whole or any specified part of the state, or to any vessel or other conveyance. The department may issue orders for any city, village or county by service upon the local health officer. Rules that are promulgated and orders that are issued under this subsection supersede conflicting or less stringent local regulations, orders or ordinances.

55,4037 Section 4037. 252.04 (9m) of the statutes is created to read:

252.04 (9m) A pharmacist or pharmacy that administers a vaccine under this section to a person 6 to 18 years of age shall update the Wisconsin Immunization Registry established by the department within 7 days of administering the vaccine.

55,4037r Section 4037r. 252.12 (2) (a) 8. (intro.) of the statutes is amended to read:

252.12 (2) (a) 8. `Mike Johnson life care and early intervention services grants.' (intro.) The department shall award not more than $3,569,900 $3,677,000 in each fiscal year in grants to applying organizations for the provision of needs assessments; assistance in procuring financial, medical, legal, social and pastoral services; counseling and therapy; homecare services and supplies; advocacy; and case management services. These services shall include early intervention services. The department shall also award not more than $74,000 in each year from the appropriation account under s. 20.435 (5) (md) for the services under this subdivision. The state share of payment for case management services that are provided under s. 49.45 (25) (be) to recipients of medical assistance shall be paid from the appropriation account under s. 20.435 (1) (am). All of the following apply to grants awarded under this subdivision:

55,4040 Section 4040. 252.18 of the statutes is renumbered 97.59 and amended to read:

97.59 Handling foods. No person in charge of any public eating place or other establishment where food products to be consumed by others are handled may knowingly employ any person handling food products who has a disease in a form that is communicable by food handling. If required by the local health officer or any officer of the department for the purposes of an investigation, any person who is employed in the handling of foods or is suspected of having a disease in a form that is communicable by food handling shall submit to an examination by the officer or by a physician, physician assistant, or advanced practice nurse prescriber designated by the officer. The expense of the examination, if any, shall be paid by the person examined. Any person knowingly infected with a disease in a form that is communicable by food handling who handles food products to be consumed by others and any persons knowingly employing or permitting such a person to handle food products to be consumed by others shall be punished as provided by s. 252.25 97.72.

55,4041 Section 4041. 252.23 of the statutes is renumbered 463.10, and 463.10 (title), (2), (3) and (4) (a), as renumbered, are amended to read:

463.10 (title) Regulation of tattooists and tattooing establishments.

(2) Department; duty. Except as provided in ss. 250.041 and 252.241 463.14, the department shall provide uniform, statewide licensing and regulation of tattooists and uniform, statewide licensing and regulation of tattoo establishments under this section. The department shall inspect a tattoo establishment once before issuing a license for the tattoo establishment under this section and may make additional inspections that the department determines are necessary.

(3) License required. Except as provided in sub. (5), no person may tattoo or attempt to tattoo another, designate or represent himself or herself as a tattooist or use or assume the title "tattooist" and no tattoo establishment may be operated unless the person and the establishment are licensed by the department under this section or by a local health department that is designated as the department's agent under s. 252.245 463.16. Except as provided in s. 463.16, fees for licenses issued under this section shall be as determined under s. 440.03 (9).

(4) (a) Except as provided in ss. 250.041 and 252.241 s. 463.14 and subject to sub. (4m), standards and procedures, including fee payment to offset the cost of licensing tattooists and tattoo establishments, for the annual issuance of licenses as tattooists or as tattoo establishments to applicants under this section. The department may not promulgate a rule that imposes a fee for a license under sub. (3) on an individual who is eligible for the veterans fee waiver program under s. 45.44.

55,4042 Section 4042. 252.24 of the statutes is renumbered 463.12, and 463.12 (2), (3) and (4) (a), as renumbered, are amended to read:

463.12 (2) Department; duty. Except as provided in ss. 250.041 and 252.241 s. 463.14, the department shall provide uniform, statewide licensing and regulation of body piercers and uniform, statewide licensing and regulation of body-piercing establishments under this section. The department shall inspect a body-piercing establishment once before issuing a license for the body-piercing establishment under this section and may make additional inspections that the department determines are necessary.

(3) License required. Except as provided in sub. (5), no person may pierce the body of or attempt to pierce the body of another, designate or represent himself or herself as a body piercer or use or assume the title "body piercer" unless the person is licensed by the department under this section or by a local health department that is designated as the department's agent under s. 463.16. Except as provided in s. 463.16, fees for licenses issued under this section shall be as determined under s. 440.03 (9).

(4) (a) Except as provided in ss. 250.041 and 252.241 s. 463.14 and subject to sub. (4m), standards and procedures, including fee payment to offset the cost of licensing body piercers and body-piercing establishments, for the annual issuance of licenses as body piercers or as body-piercing establishments to applicants under this section. The department may not promulgate a rule under which the department may charge an individual who is eligible for the veterans fee waiver program under s. 45.44 a fee to obtain a license under sub. (3).

55,4043 Section 4043. 252.241 of the statutes is renumbered 463.14, and 463.14 (title), (1), (1m), (3), (4) and (5), as renumbered, are amended to read:

463.14 (title) Denial, nonrenewal and revocation of license or permit based on delinquent taxes or unemployment insurance contributions. (1) Except as provided in sub. (1m), the department shall require each applicant to provide the department with the applicant's social security number, if the applicant is an individual, or the applicant's federal employer identification number, if the applicant is not an individual, as a condition of issuing or renewing a license under s. 252.23 (2) or (4) (a) or 252.24 (2) or (4) (a) 463.10 or 463.12, or a permit under s. 463.25.

(1m) If an individual who applies for or to renew a license or permit under sub. (1) does not have a social security number, the individual, as a condition of obtaining the license or permit, shall submit a statement made or subscribed under oath or affirmation to the department that the applicant does not have a social security number. The form of the statement shall be prescribed by the department of children and families. A license or permit issued or renewed in reliance upon a false statement submitted under this subsection is invalid.

(3) Except as provided in sub. (1m), the department shall deny an application for the issuance or renewal of a license or permit specified in sub. (1) if the applicant does not provide the information specified in sub. (1).

(4) The department shall deny an application for the issuance or renewal of a license or permit specified in sub. (1), or shall revoke the license or permit specified in sub. (1), if the department of revenue certifies under s. 73.0301 that the applicant for or holder of the license or permit is liable for delinquent taxes.

(5) The department shall deny an application for the issuance or renewal of a license or permit specified in sub. (1), or shall revoke the license or permit specified in sub. (1), if the department of workforce development certifies under s. 108.227 that the applicant for or holder of the license or permit is liable for delinquent unemployment insurance contributions.

55,4044 Section 4044. 252.245 of the statutes is renumbered 463.16, and 463.16 (1), (2), (3), (4m), (5), (6), (8) and (9), as renumbered, are amended to read:

463.16 (1) In the administration and enforcement of ss. 252.23 and 252.24 463.10 and 463.12, the department may enter into a written agreement with a local health department with a jurisdictional area that has a population greater than 5,000, which designates the local health department as the department's agent in issuing licenses to and making investigations or inspections of tattooists and tattoo establishments and body piercers and body-piercing establishments. In a jurisdictional area of a local health department without agent status, the department of health services safety and professional services may issue licenses, collect license fees established by rule under ss. 252.23 (4) (a) and 252.24 (4) (a) s. 440.03 (9) and make investigations or inspections of tattooists and tattoo establishments and body piercers and body-piercing establishments. If the department of safety and professional services designates a local health department as its agent, the department of safety and professional services or local health department may require no license for the same operations other than the license issued by the local health department under this subsection. If the designation is made and the services are furnished, the department of safety and professional services shall reimburse the local health department furnishing the service at the rate of 80% of the net license fee per license per year issued in the jurisdictional area.

(2) A local health department designated as the department's agent under this section shall meet standards promulgated under ss. 252.23 463.10 (4) (a) and 252.24 463.12 (4) (a). The department shall annually evaluate the licensing, investigation and inspection program of each local health department granted agent status. If, at any time, a local health department designated as the department's agent fails to meet the standards, the department of health services safety and professional services may revoke its agent status.

(3) The department shall provide education and training to agents designated under this section to ensure uniformity in the enforcement of s. 252.23 463.10 or 252.24 463.12 and rules promulgated under s. 252.23 463.10 or 252.24 463.12.

(4m) A local health department designated as the department's agent under this section may contract with the department of health services safety and professional services for the department of health services safety and professional services to collect fees and issue licenses under s. 252.23 463.10 or 252.24 463.12. The department of safety and professional services shall collect from the local health department the actual and reasonable cost of providing the services.