Amendment SA6-SSA1-SB197

SB197-SSA1-SA6,14,11 2. The total tax credits claimed, both in the previous calendar year and since the zone was designated, in each development zone or technology zone in effect.

SB197-SSA1-SA6,14,16 3. A listing of every person in each development zone or technology zone in effect that has been awarded tax credits, together with an itemization of the total amount of such tax credits certified for each person, the total amount of such tax credits claimed by each person in the year of the report, and the aggregate total of all such tax credits claimed by each person.

SB197-SSA1-SA6,14,18 4. A public purpose, other than expanding the property tax base, for which each person listed in subd. 3. was certified for tax credits.

SB197-SSA1-SA6,14,20 5. The progress each person listed in subd. 3. has made in achieving the public purpose specified in subd. 4.

SB197-SSA1-SA6,14,22 6. The criteria used to measure the progress made in achieving the public purpose specified in subd. 4.

SB197-SSA1-SA6,14,25 7. The total number of jobs that have been created, both in the previous calendar year and since the zone was designated, in each development zone or technology zone in effect, shown in separate wage bands.

SB197-SSA1-SA6,15,3 8. The total number of jobs that have been retained, both in the previous calendar year and since the zone was designated, in each development zone or technology zone in effect, shown in separate wage bands.

SB197-SSA1-SA6,15,6 (5) Public record requirement. Business subsidy applications, all documents related to business subsidy applications, recipient reports under sub. (3), and grantor reports under sub. (4) are open to public inspection.

SB197-SSA1-SA6,15,12 (6) Responsibility for compliance and relation to other requirements. (a) If the agency that awards a business subsidy is different from the agency that provides the business subsidy, the agency that provides the business subsidy shall determine how the requirements under this section for the grantor of the business subsidy will be met, and may delegate the responsibility for any such requirement to the agency that awards the business subsidy.

SB197-SSA1-SA6,15,15 (b) A state agency that administers an economic development program under which a local government agency is the grantor of state funds shall ensure that the local government agency complies with this section.

SB197-SSA1-SA6,15,18 (c) The legislative audit bureau shall determine whether this section applies to an agency with respect to assistance provided by the agency in the event that there is disagreement or uncertainty over whether this section applies.

SB197-SSA1-SA6,16,2 (d) Except as provided in sub. (1) (d) 2., the requirements under this section related to awarding or providing a business subsidy, including the awarding criteria developed under sub. (1) (a), the subsidy agreement under sub. (2), and the recipient reporting requirements under sub. (3), are in addition to any other requirements with which an agency or recipient must comply with respect to the business subsidy. If a conflict exists between a requirement under this section and any other requirement with respect to a business subsidy, the requirement under this section controls.

SB197-SSA1-SA6,16,4 (e) The department of administration shall annually notify all agencies of their responsibilities under this section.

SB197-SSA1-SA6, s. 1m Section 1m. 66.1105 (13) of the statutes is amended to read:

SB197-SSA1-SA6,16,13 66.1105 (13) The department of commerce, in cooperation with other state agencies and local governments, shall make a comprehensive report to the governor and the chief clerk of each house of the legislature, for distribution to the legislature under s. 13.172 (2), at the beginning of each biennium, beginning with the 1977 biennium, as to the effects and impact of tax incremental financing projects socially, economically, and financially. Beginning with the 2003 biennium, the department of commerce shall also provide a copy of the report to the legislative audit bureau for purposes of the report requirement under s. 13.94 (12).".

SB197-SSA1-SA6,16,14 5. Page 1, line 10: delete " Section 1" and substitute "Section 1v".

SB197-SSA1-SA6,16,15 6. Page 7, line 2: after that line insert:

SB197-SSA1-SA6,16,16 " Section 13m. 71.07 (2dx) (a) 4. of the statutes is amended to read:

SB197-SSA1-SA6,17,2 71.07 (2dx) (a) 4. "Full-time job" means a regular, nonseasonal full-time position in which an individual, as a condition of employment, is required to work at least 2,080 hours per year, including paid leave and holidays, and for which the individual receives pay compensation that is equal to at least 150% of the federal minimum wage and receives benefits that are not required by federal or state law 200% of the federal poverty line, as defined under 42 USC 9902 (2), for a family of 2 persons. Compensation may include health insurance premiums paid by the employer on behalf of the employee, for purposes of determining whether the compensation requirement is met. "Full-time job" does not include initial training before an employment position begins.".

SB197-SSA1-SA6,17,3 7. Page 12, line 3: after that line insert:

SB197-SSA1-SA6,17,4 " Section 26m. 71.28 (1dx) (a) 4. of the statutes is amended to read:

SB197-SSA1-SA6,17,14 71.28 (1dx) (a) 4. "Full-time job" means a regular, nonseasonal full-time position in which an individual, as a condition of employment, is required to work at least 2,080 hours per year, including paid leave and holidays, and for which the individual receives pay compensation that is equal to at least 150% of the federal minimum wage and receives benefits that are not required by federal or state law 200% of the federal poverty line, as defined under 42 USC 9902 (2), for a family of 2 persons. Compensation may include health insurance premiums paid by the employer on behalf of the employee, for purposes of determining whether the compensation requirement is met. "Full-time job" does not include initial training before an employment position begins.".

SB197-SSA1-SA6,17,15 8. Page 16, line 2: after that line insert:

SB197-SSA1-SA6,17,16 " Section 32f. 71.47 (1dx) (a) 4. of the statutes is amended to read:

SB197-SSA1-SA6,18,2 71.47 (1dx) (a) 4. "Full-time job" means a regular, nonseasonal full-time position in which an individual, as a condition of employment, is required to work at least 2,080 hours per year, including paid leave and holidays, and for which the individual receives pay compensation that is equal to at least 150% of the federal minimum wage and receives benefits that are not required by federal or state law 200% of the federal poverty line, as defined under 42 USC 9902 (2), for a family of 2 persons. Compensation may include health insurance premiums paid by the employer on behalf of the employee, for purposes of determining whether the compensation requirement is met. "Full-time job" does not include initial training before an employment position begins.

SB197-SSA1-SA6, s. 32h Section 32h. 560.70 (2m) of the statutes is amended to read:

SB197-SSA1-SA6,18,13 560.70 (2m) "Full-time job" means a regular, nonseasonal full-time position in which an individual, as a condition of employment, is required to work at least 2,080 hours per year, including paid leave and holidays, and for which the individual receives pay compensation that is equal to at least 150% of the federal minimum wage and benefits that are not required by federal or state law 200% of the federal poverty line, as defined under 42 USC 9902 (2), for a family of 2 persons. Compensation may include health insurance premiums paid by the employer on behalf of the employee, for purposes of determining whether the compensation requirement is met. "Full-time job" does not include initial training before an employment position begins.

SB197-SSA1-SA6, s. 32j Section 32j. 560.765 (3) (br) of the statutes is created to read:

SB197-SSA1-SA6,18,19 560.765 (3) (br) The person's commitment to ensure that, unless otherwise authorized by the department, any depreciable tangible personal property for which tax benefits are claimed will remain in Wisconsin for at least 5 years or, if the property is mobile, the property's base of operations for at least 50% of its use will be at a location in Wisconsin for at least 5 years.

SB197-SSA1-SA6, s. 32m Section 32m. 560.785 (2) (b) of the statutes is amended to read:

SB197-SSA1-SA6,18,24 560.785 (2) (b) The requirement under ss. 560.70 (2m) and 560.797 (1) (am) that an individual's pay compensation must equal at least 150% 200% of the federal minimum wage poverty line, as defined under 42 USC 9902 (2), for a family of 2 persons.

SB197-SSA1-SA6, s. 32p Section 32p. 560.96 (3) (a) 4. of the statutes is created to read:

SB197-SSA1-SA6,19,5 560.96 (3) (a) 4. The business commits to ensure that, unless otherwise authorized by the department, any depreciable tangible personal property for which tax credits are claimed will remain in Wisconsin for at least 5 years or, if the property is mobile, the property's base of operations for at least 50% of its use will be at a location in Wisconsin for at least 5 years.".

SB197-SSA1-SA6,19,6 9. Page 16, line 11: delete lines 11 to 13 and substitute:

SB197-SSA1-SA6,19,10 "(1x) Business subsidies. The treatment of sections 13.94 (12), 20.926, and 20.9265 of the statutes first applies to business subsidies, as defined in section 20.926 (3) of the statutes, as created by this act, that are awarded on the first day of the 10th month beginning after publication.

SB197-SSA1-SA6,19,14 (2z) Tax changes. The treatment of sections 71.07 (2dx) (a) 4., 71.28 (1dx) (a) 4., 71.45 (3) (intro.), (a), and (b) and (3m), 71.47 (1dx) (a) 4., 560.70 (2m), 560.765 (3) (br), 560.785 (2) (b), and 560.96 (3) (a) 4. of the statutes first applies to taxable years beginning on January 1, 2005.".

SB197-SSA1-SA6,19,15 (End)