AB40-ASA1,1333,2419 238.34 (1) Except as provided under sub. (6), at any time after a development
20zone is designated by the department corporation, a local governing body may submit
21an application to change the boundaries of the development zone. If the boundary
22change reduces the size of a development zone, the local governing body shall explain
23why the area excluded should no longer be in a development zone. The department
24corporation may require the local governing body to submit additional information.
AB40-ASA1,1334,4
1(2) The department corporation may approve an application for a boundary
2change if the development zone, as affected by the boundary changes, meets the
3applicable requirements of s. 560.735 238.335 and 3 of the criteria under s. 560.71
4238.31 (1) (e) 4.
AB40-ASA1,1334,6 5(3) (intro.) If the department corporation approves an application for a
6boundary change under sub. (2), it shall do all of the following:
AB40-ASA1,1334,87 (a) Redetermine the limit on the tax benefits for the development zone
8established under s. 560.745 238.345 (2) (a).
AB40-ASA1,1334,11 9(4) The change in the boundaries or tax benefits limit of a development zone
10shall be effective on the day the department corporation notifies the local governing
11body under sub. (3) (b).
AB40-ASA1,1334,16 12(5) No change in the boundaries of a development zone may affect the duration
13of an area as a development zone under s. 560.745 238.345 (1) (a). The department
14corporation may consider a change in the boundary of a development zone when
15evaluating an application for an extension of the designation of an area as a
16development zone under s. 560.745 238.345 (1) (b).
AB40-ASA1,1334,19 17(6) The department corporation may not accept any applications under sub. (1)
18to change the boundaries of a development zone designated under s. 560.71 238.31
19on or after March 6, 2009.
AB40-ASA1, s. 3426 20Section 3426. 560.745 of the statutes is renumbered 238.345, and 238.345 (1)
21(a) and (b), (2) (a), (am), (b), (c) 1. and 2. and (d) and (3), as renumbered, are amended
22to read:
AB40-ASA1,1334,2523 238.345 (1) (a) The designation of an area as a development zone shall be
24effective for 240 months, beginning on the day the department notifies the local
25governing body under s. 560.725 238.325 (3) of the designation.
AB40-ASA1,1335,6
1(b) The local governing body may apply to the department corporation for one
260-month extension of the designation. The department corporation shall
3promulgate adopt rules establishing criteria for approving an extension of a
4designation of an area as a development zone under this subsection. No applications
5may be accepted by the department corporation under this paragraph on or after
6March 6, 2009.
AB40-ASA1,1335,9 7(2) (a) When the department corporation designates a development zone under
8s. 560.71 238.31, it shall establish a limit for tax benefits for the development zone
9determined by allocating to the development zone a portion of $38,155,000.
AB40-ASA1,1335,1310 (am) Notwithstanding par. (a), the department corporation may increase the
11established limit for tax benefits for a development zone. The department
12corporation may not increase the limit for tax benefits established for any
13development zone designated under s. 560.71 238.31 on or after March 6, 2009.
AB40-ASA1,1335,1514 (b) Annually the department corporation shall estimate the amount of forgone
15state revenue because of tax benefits claimed by persons in each development zone.
AB40-ASA1,1335,1816 (c) 1. Ninety days after the day on which the department corporation
17determines that the forgone tax revenues under par. (b) will equal or exceed the limit
18for the development zone established under par. (a) or (am).
AB40-ASA1,1335,2019 2. The day that the department corporation withdraws its designation of an
20area as a development zone under sub. (3).
AB40-ASA1,1335,2221 (d) The department corporation shall immediately notify the local governing
22body of a change in the expiration date of the development zone under par. (c).
AB40-ASA1,1335,24 23(3) The department corporation may withdraw the designation of an area as
24a development zone if any of the following apply applies:
AB40-ASA1,1336,4
1(a) No person is certified as eligible to receive tax benefits under s. 560.765
2238.365 (3) during the 12-month period beginning on the day the area is designated
3as a development zone and the department corporation determines that the local
4governing body that nominated the zone is not in compliance with s. 560.763 238.363.
AB40-ASA1,1336,75 (b) No person is certified as eligible to receive tax benefits under s. 560.765
6238.365 (3) during the 24-month period beginning on the day the area is designated
7a development zone.
AB40-ASA1, s. 3427 8Section 3427. 560.75 of the statutes is renumbered 238.35, and 238.35 (intro.),
9(6), (7), (8) and (10), as renumbered, are amended to read:
AB40-ASA1,1336,11 10238.35 Additional duties of the department corporation. (intro.) The
11department corporation shall do all of the following:
AB40-ASA1,1336,17 12(6) Notify University of Wisconsin small business development centers, the
13Wisconsin housing and development centers, the central administration of all
14University of Wisconsin campuses and regional planning commissions about the
15development zone program and encourage those entities to provide advice to the
16department corporation or local governing bodies on ways to improve the
17development zone program.
AB40-ASA1,1336,18 18(7) Prepare forms for the certification described under s. 560.765 238.365 (5).
AB40-ASA1,1336,20 19(8) Annually verify information submitted to the department corporation
20under s. 71.07 (2dx), 71.28 (1dx), 71.47 (1dx), or 76.636.
AB40-ASA1,1336,24 21(10) Enter into an agreement with the local governing body of a 1st class city
22where a development zone is designated under s. 560.71 238.31 (3) (c) 1. to provide
23efficient administration of the development zone program within the development
24zone.
AB40-ASA1, s. 3428
1Section 3428. 560.763 of the statutes is renumbered 238.363, and 238.363 (1)
2(intro.) and (c) and (4), as renumbered, are amended to read:
AB40-ASA1,1337,53 238.363 (1) (intro.) If an area nominated by a local governing body is designated
4as a development zone under s. 560.71 238.31, the local governing body shall do all
5of the following:
AB40-ASA1,1337,76 (c) Assist the department corporation in the administration of the
7development zone program.
AB40-ASA1,1337,11 8(4) The local governing body of a 1st class city where a development zone is
9designated under s. 560.71 238.31 (3) (c) 1. shall enter into an agreement with the
10department corporation to provide efficient administration of the development zone
11program within the development zone.
AB40-ASA1, s. 3429 12Section 3429. 560.765 of the statutes is renumbered 238.365, and 238.365
13(intro.), (2), (3) (intro.), (b), (c), (e) and (j) and (5) (e), (g) and (h), as renumbered, are
14amended to read:
AB40-ASA1,1337,16 15238.365 Certification for tax benefits. (intro.) The department corporation
16shall do all of the following:
AB40-ASA1,1337,18 17(2) Determine whether a person applying for tax benefits engages or will
18engage in economic activity which that violates s. 560.78 238.38 (1).
AB40-ASA1,1337,21 19(3) (intro.) Subject to s. 560.78 238.38, certify persons who are eligible to claim
20tax benefits while an area is designated as a development zone, according to the
21following criteria:
AB40-ASA1,1337,2322 (b) The person's commitment not to engage in economic activity that violates
23s. 560.78 238.38 (1).
AB40-ASA1,1338,3
1(c) The number of full-time jobs that will be created, retained, or substantially
2upgraded as a result of the person's economic activity in relation to the amount of tax
3benefits estimated for the person under sub. (4).
AB40-ASA1,1338,64 (e) The amount the person proposes to invest in a business, or spend on the
5construction, rehabilitation, repair, or remodeling of a building, located within the
6development zone.
AB40-ASA1,1338,87 (j) Any other criteria established under rules promulgated adopted by the
8department corporation.
AB40-ASA1,1338,10 9(5) (e) The estimated number of full-time jobs that will be created, retained,
10or significantly upgraded in the development zone because of the person's business.
AB40-ASA1,1338,1211 (g) The limit under s. 560.768 238.368 on tax benefits the person may claim
12while an area is designated as a development zone.
AB40-ASA1,1338,1413 (h) Other information required by the department corporation or the
14department of revenue.
AB40-ASA1, s. 3430 15Section 3430. 560.768 of the statutes is renumbered 238.368, and 238.368 (1)
16(a) and (b), (2) (intro.) and (b) and (3) (a) (intro.) and 1. and (b), as renumbered, are
17amended to read:
AB40-ASA1,1338,2018 238.368 (1) (a) The department corporation shall establish a limit on the
19maximum amount of tax benefits a person certified under s. 560.765 238.365 (3) may
20claim while an area is designated as a development zone.
AB40-ASA1,1338,2221 (b) When establishing a limit on tax benefits under par. (a), the department
22corporation shall do all of the following:
AB40-ASA1,1338,2323 1. Consider all of the criteria described in s. 560.765 238.365 (3) (a) to (e).
AB40-ASA1,1339,424 2. Establish a limit which does not greatly exceed a recommended limit,
25established under rules promulgated adopted by the department corporation based

1on the cost, number and types of full-time jobs that will be created, retained, or
2upgraded, including full-time jobs available to members of the targeted population,
3as a result of the economic activity of the person certified under s. 560.765 238.365
4(3).
AB40-ASA1,1339,7 5(2) (intro.) The department corporation may, upon request, increase a limit on
6tax benefits established under sub. (1) if the department corporation does all of the
7following:
AB40-ASA1,1339,108 (b) Revises the certification required under s. 560.765 238.365 (5) and provides
9a copy of the revised form to the department of revenue and the person whose limit
10is increased under this subsection.
AB40-ASA1,1339,13 11(3) (a) (intro.) The department corporation may reduce a limit established
12under sub. (1) or (2) if the department corporation determines that any of the
13following applies:
AB40-ASA1,1339,1514 1. The limit is not consistent with the criteria listed under s. 560.765 238.365
15(3) (a) to (e).
AB40-ASA1,1339,1816 (b) The department corporation shall notify the department of revenue and the
17person whose limit on tax benefits is reduced under par. (a) and provide a written
18explanation to the person of the reasons for reducing the limit.
AB40-ASA1, s. 3431 19Section 3431. 560.77 of the statutes is renumbered 238.37, and 238.37 (1)
20(intro.) and (b) and (2), as renumbered, are amended to read:
AB40-ASA1,1339,2221 238.37 (1) (intro.) The department corporation shall revoke the certification of
22a person certified under s. 560.765 238.365 (3) if the person does any of the following:
AB40-ASA1,1339,2323 (b) Becomes subject to revocation under s. 560.78 238.38 (1).
AB40-ASA1,1339,25 24(2) The department corporation shall notify the department of revenue within
2530 days of revoking a certification under sub. (1).
AB40-ASA1, s. 3432
1Section 3432. 560.78 of the statutes is renumbered 238.38, and 238.38 (1)
2(intro.), (1m), (2) (intro.) and (a) and (3) (a) and (b), as renumbered, are amended to
3read:
AB40-ASA1,1340,84 238.38 (1) (intro.) Except as provided in subs. (2) and (3), no person may be
5certified under s. 560.765 238.365 (3), or a person's certification may be revoked
6under s. 560.77 238.37, if the proposed new business, expansion of an existing
7business, or other proposed economic activity in a development zone would do or does
8any of the following:
AB40-ASA1,1340,10 9(1m) No person may be certified under s. 560.765 238.365 (3) on or after March
106, 2009.
AB40-ASA1,1340,13 11(2) (intro.) Subsection (1) does not apply if, after a hearing, the department
12corporation, or the local governing body under sub. (3) (a), determines that any of the
13following applies:
AB40-ASA1,1340,1614 (a) The total number of full-time jobs provided by the person in this state would
15be reduced if the person were not certified under s. 560.765 238.365 (3) or if the
16person's certification were revoked.
AB40-ASA1,1340,23 17(3) (a) Except as provided in pars. (b) and (c), if the economic activity for which
18a person is seeking certification under s. 560.765 238.365 (3) is the relocation of a
19business into a development zone from a location that is outside the development
20zone but within the limits of a city, village, town, or federally recognized American
21Indian reservation in which that development zone is located, the local governing
22body that nominated that area as a development zone under s. 560.72 238.32 shall
23determine whether sub. (2) (a) or (b) applies.
AB40-ASA1,1341,424 (b) Only the department corporation may determine whether sub. (2) (a) or (b)
25applies to a business relocation described in par. (a) if the business relocation would

1likely result in the loss of full-time jobs at or transfer of employees from a business
2location that is in this state but outside the limits of any city, village, town, or
3federally recognized American Indian reservation in which the development zone is
4located.
AB40-ASA1, s. 3433 5Section 3433. 560.785 of the statutes is renumbered 238.385, and 238.385 (1)
6(intro.), (b), (bm) and (c) (intro.) and (2) (intro.), (b) and (c), as renumbered, are
7amended to read:
AB40-ASA1,1341,138 238.385 (1) (intro.) For the development zone program under ss. 560.70 and
9560.71 to 560.78
238.30 and 238.31 to 238.38, the development opportunity zone
10program under s. 560.795 238.395, and the enterprise development zone program
11under s. 560.797 238.397, the department corporation shall promulgate adopt rules
12that further define a person's eligibility for tax benefits. The rules shall do at least
13all of the following:
AB40-ASA1,1341,1714 (b) Allow a person to claim up to $8,000 in tax benefits during the time that an
15area is designated as a development zone, as a development opportunity zone, or as
16an enterprise development zone for creating a full-time job that is filled by a member
17of the target population.
AB40-ASA1,1341,2118 (bm) Allow a person to claim up to $8,000 in tax benefits during the time that
19an area is designated as an enterprise development zone for retaining a full-time job
20if the department corporation determines that the person made a significant capital
21investment to retain the full-time job.
AB40-ASA1,1341,2422 (c) (intro.) Allow a person to claim up to $6,000 in tax benefits during the time
23that an area is designated as a development zone, as a development opportunity
24zone, or as an enterprise development zone for any of the following:
AB40-ASA1,1342,3
1(2) (intro.) The department corporation may by rule specify circumstances
2under which the department corporation may grant exceptions to any of the
3following:
AB40-ASA1,1342,54 (b) The requirement under ss. 560.70 238.30 (2m) and 560.797 238.397 (1) (am)
5that an individual's pay must equal at least 150% of the federal minimum wage.
AB40-ASA1,1342,96 (c) The requirement under ss. 560.70 238.30 (2m) and 560.797 238.397 (1) (am)
7that an individual's position must be regular, nonseasonal, and full-time and that
8the individual must be required to work at least 2,080 hours per year, including paid
9leave and holidays.
AB40-ASA1, s. 3434 10Section 3434. 560.795 of the statutes is renumbered 238.395, and 238.395 (1)
11(a), (b), (c), (d), (e), (f), (g) and (h), (2) (c), (d) and (e), (3) (a), (b) 1., 2., 3., 4., 5., 6., 7.,
128. and 9., (c) and (d), (4) (a) (intro.) and (b) and (5) (a) (intro.), 2. and 3., (b), (c), (d),
13(e) (intro.) and 3. and (f), as renumbered, are amended to read:
AB40-ASA1,1342,1614 238.395 (1) (a) An area in the city of Beloit, the legal description of which is
15provided to the department corporation by the local governing body of the city of
16Beloit.
AB40-ASA1,1342,1817 (b) An area in the city of West Allis, the legal description of which is provided
18to the department corporation by the local governing body of the city of West Allis.
AB40-ASA1,1342,2019 (c) An area in the city of Eau Claire, the legal description of which is provided
20to the department corporation by the local governing body of the city of Eau Claire.
AB40-ASA1,1342,2221 (d) An area in the city of Kenosha, the legal description of which is provided to
22the department corporation by the local governing body of the city of Kenosha.
AB40-ASA1,1342,2423 (e) An area in the city of Milwaukee, the legal description of which is provided
24to the department corporation by the local governing body of the city of Milwaukee.
AB40-ASA1,1343,3
1(f) For the Gateway Project, an area in the city of Beloit, the legal description
2of which is provided to the department corporation by the local governing body of the
3city of Beloit.
AB40-ASA1,1343,54 (g) An area in the city of Janesville, the legal description of which is provided
5to the department corporation by the local governing body of the city of Janesville.
AB40-ASA1,1343,76 (h) An area in the city of Kenosha, the legal description of which is provided to
7the department corporation by the local governing body of the city of Kenosha.
AB40-ASA1,1343,10 8(2) (c) Annually, the department corporation shall estimate the amount of
9forgone state revenue because of tax benefits claimed by corporations or persons in
10each development opportunity zone.
AB40-ASA1,1343,1411 (d) 1. Notwithstanding pars. (a) and (e), the designation of an area as a
12development opportunity zone shall expire 90 days after the day on which the
13department corporation determines that the forgone tax revenues under par. (c) will
14equal or exceed the limit for the development opportunity zone.
AB40-ASA1,1343,1715 2. The department corporation shall immediately notify the local governing
16body of the city in which the development opportunity zone is located of a change in
17the expiration date of the development opportunity zone under this paragraph.
AB40-ASA1,1343,2418 (e) 1. The department corporation may extend the designation of an area under
19sub. (1) (g) as a development opportunity zone for an additional 60 months if the
20department corporation determines that an extension under this subdivision would
21support economic development within the city. If the department corporation
22extends the designation of the area as a development opportunity zone, the limit for
23tax benefits for the development opportunity zone under sub. (1) (g) is increased by
24$5,000,000.
AB40-ASA1,1344,7
12. The department corporation may extend the designation of an area under
2sub. (1) (h) as a development opportunity zone for an additional 60 months if the
3department corporation determines that an extension under this subdivision would
4support economic development within the city. If the department corporation
5extends the designation of the area as a development opportunity zone, the limit for
6tax benefits for the development opportunity zone under sub. (1) (h) is increased by
7$5,000,000.
AB40-ASA1,1344,14 8(3) (a) 1. Any corporation person that is conducting or that intends to conduct
9economic activity in a development opportunity zone under sub. (1) (a) or (b) and
10that, in conjunction with the local governing body of the city in which the
11development opportunity zone is located, submits a project plan as described in par.
12(b) to the department corporation no later than 6 months after April 23, 1994, shall
13be entitled to claim tax benefits while the area is designated as a development
14opportunity zone.
AB40-ASA1,1344,2015 2. Any corporation person that is conducting or that intends to conduct
16economic activity in a development opportunity zone under sub. (1) (c) and that, in
17conjunction with the local governing body of the city in which the development
18opportunity zone is located, submits a project plan as described in par. (b) to the
19department corporation no later than 6 months after April 28, 1995, shall be entitled
20to claim tax benefits while the area is designated as a development opportunity zone.
AB40-ASA1,1345,221 3. Any corporation person that is conducting or that intends to conduct
22economic activity in a development opportunity zone under sub. (1) (d) and that, in
23conjunction with the local governing body of the city in which the development
24opportunity zone is located, submits a project plan as described in par. (b) to the

1department corporation no later than July 1, 2000, shall be entitled to claim tax
2benefits while the area is designated as a development opportunity zone.
AB40-ASA1,1345,83 4. Any person that is conducting or that intends to conduct economic activity
4in a development opportunity zone under sub. (1) (e), (f), (g), or (h) and that, in
5conjunction with the local governing body of the city in which the development
6opportunity zone is located, submits a project plan as described in par. (b) to the
7department corporation shall be entitled to claim tax benefits while the area is
8designated as a development opportunity zone.
AB40-ASA1,1345,109 (b) 1. The name and address of the corporation's or person's business for which
10tax benefits will be claimed.
AB40-ASA1,1345,1211 2. The appropriate federal tax identification number of the corporation or
12person.
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