Certification and promotion of downtowns
This bill requires Commerce to develop and publish guidelines to aid
communities in reconstructing central business districts that are destroyed or
severely damaged in major disasters. The bill also requires Commerce to promulgate
rules pursuant to which Commerce will certify downtowns. In addition, under the
bill, the Department of Tourism must promote travel to these certified downtowns
and to business areas that are or have been the subject of revitalization efforts under
the State Main Street Program (a program that promotes revitalization efforts in
certain business areas).
Currently, the Building Commission submits biennial recommendations to the
legislature for revisions to the long-range state building program. No state agency
or authority may engage any person to undertake construction of a building for the
agency costing more than $100,000 without prior approval of the commission. In
addition, the commission has authority to lease land and buildings to be used for
state purposes unless that authority is granted by law to another state agency.
This bill provides that the commission shall not authorize construction of any
state office building to be located outside of a downtown area certified by Commerce
as required under the bill, unless the cost of locating the building inside such a
downtown area is more than 10 percent greater than the average cost of locating the
building in that portion of the geographic area that is served by the functions to be
performed in the building on the date of initial occupancy outside of such a downtown
area, as determined by the Department of Administration (DOA). The bill also
provides that the commission, in preparing its recommendations for the long-range
building program, shall not recommend construction of a state office building to be
located outside of such a downtown area, unless the commission would be authorized
to permit construction of that building in the recommended location. In addition, the
bill prohibits the commission from approving the lease of any building for state office
facilities to be located outside of such a downtown area unless the cost of locating the
facilities inside such a downtown area is more than 10 percent greater than the
average cost of locating the facilities in that portion of the geographic area that is

served by the functions to be performed in the facilities on the date of initial
occupancy under the lease outside of such a downtown area, as determined by DOA.
This bill imposes additional requirements relating to highway projects that are
funded by the Department of Transportation (DOT) and that involve a highway in
a business area included in the State Main Street Program or in a downtown certified
by Commerce. First, DOT must consult, during preliminary stages of a proposed
highway project, on issues concerning the proposed project and its effect on the
business or certified downtown area with Commerce and, unless none exists, with
a local board or downtown planning organization of that municipality. Second, DOT
must give priority to retaining any on-street parking with respect to a
highway-widening project in a business or certified downtown area.
This bill specifies that DOT, in providing any matching funds for local highway
projects, is required to fund the construction of any highway lane without regard to
whether it is a travel lane or a parking lane. This requirement applies only to local
highway projects that are in business areas under the State Main Street Program
or in downtowns certified by Commerce.
Major highway projects
Under current law, DOT administers a major highway projects program. A
major highway project is a project having a total cost of more than $5,000,000 and
involving construction of a new highway 2.5 miles or more in length; reconstruction
or reconditioning of an existing highway that relocates at least 2.5 miles of the
highway or adds one or more lanes at least five miles in length to the highway; or
improvement of an existing multilane divided highway to freeway standards. Any
major highway project, unlike other highway construction projects undertaken by
DOT, requires the approval of the Transportation Projects Commission and the
legislature before the project may be constructed. The current list of major highway
projects that are approved for construction includes six projects that involve
bypasses.
This bill provides that, prior to constructing a major highway project involving
a bypass, DOT must notify the governing body of the city, village, or town primarily
to be affected by the bypass of DOT's proposed construction of the bypass. If the
governing body of the city, village, or town adopts a resolution, within 90 days of
being notified by DOT, stating that an active bypass is in the best public interest of
the city, village, or town and sends a copy of the resolution to DOT within seven days
of its adoption, DOT is required to design and construct an active bypass. The bill
defines "active bypass" as a bypass of an existing highway that is designed and
constructed in such a way that access to the bypass requires motorists to exit the
existing highway in order to travel on the bypass.
For further information see the state and local fiscal estimate, which will be
printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB793, s. 1
1Section 1. 13.48 (7) of the statutes is amended to read:
AB793,7,162 13.48 (7) Biennial recommendations. The building commission shall prepare
3and formally adopt recommendations for the long-range state building program on
4a biennial basis. The building commission shall include in its report any projects
5proposed by the state fair park board involving a cost of not more than $250,000,
6together with the method of financing those projects proposed by the board, without
7recommendation. Unless a later date is requested by the building commission and
8approved by the joint committee on finance, the building commission shall, no later
9than the first Tuesday in April of each odd-numbered year, transmit the report
10prepared by the department of administration under s. 16.40 (20) and the
11commission's recommendations for the succeeding fiscal biennium that require
12legislative approval to the joint committee on finance in the form of proposed
13legislation prepared in proper form. If the building commission includes any
14recommendation for construction of a state office building, the commission shall
15ensure that the recommended location of the building is consistent with construction
16requirements under sub. (10) (c).
AB793, s. 2 17Section 2. 13.48 (10) (c) of the statutes is created to read:
AB793,7,2518 13.48 (10) (c) Unless otherwise required by law, the building commission shall
19not authorize the construction of any state office building, whether for utilization by
20a single agency or otherwise, to be located outside of a downtown area, as certified
21under s. 560.03 (21m), unless the cost of locating the building inside a downtown area
22is more than 10 percent greater than the average cost of locating the building in that
23portion of the geographic area that is served by the functions to be performed in the
24building on the date of initial occupancy outside of any downtown area, as
25determined by the department of administration.
AB793, s. 3
1Section 3. 13.48 (15) of the statutes is amended to read:
AB793,8,122 13.48 (15) Acquisition of leasehold interests. Subject to the requirements
3of s. 20.924 (1) (i), the building commission shall have the authority to acquire
4leasehold interests in land and buildings where such authority is not otherwise
5provided to an agency by law. The building commission shall not approve any lease
6for state office facilities, whether for utilization by a single agency or otherwise, to
7be located outside of a downtown area, as certified under s. 560.03 (21m), unless the
8cost of locating the facilities inside a downtown area is more than 10 percent greater
9than the average cost of locating the facilities in that portion of the geographic area
10that is served by the functions to be performed in the facilities on the date of initial
11occupancy under the lease outside of any downtown area, as determined by the
12department of administration.
AB793, s. 4 13Section 4. 20.143 (1) (gb) of the statutes is created to read:
AB793,8,1614 20.143 (1) (gb) Certified downtowns and business district reconstruction. All
15moneys received from the historical society under s. 44.02 (24d) (b) for the purpose
16of providing staff for the administration of ss. 560.03 (21m) and 560.083.
AB793, s. 5 17Section 5. 41.11 (1) (bm) of the statutes is created to read:
AB793,8,2018 41.11 (1) (bm) Promote travel to business areas that are or have been the
19subject of revitalization efforts under the State Main Street Program under s.
20560.081 or that are certified downtowns under s. 560.03 (21m).
AB793, s. 6 21Section 6. 44.02 (24) of the statutes is renumbered 44.02 (24) (a).
AB793, s. 7 22Section 7. 44.02 (24) (b) of the statutes is created to read:
AB793,8,2523 44.02 (24) (b) Charge a fee of $150 for a certification under par. (a). The
24historical society shall collect the fee under this paragraph when an applicant
25applies for certification under par. (a).
AB793, s. 8
1Section 8. 44.02 (24d) of the statutes is created to read:
AB793,9,62 44.02 (24d) (a) Promulgate by rule procedures, standards, and forms necessary
3to certify, and shall certify, expenditures for preservation or rehabilitation of historic
4property for the purposes of ss. 71.07 (9m) (a), 71.28 (6) (a), and 71.47 (6) (a). Such
5standards shall be substantially similar to the standards used by the secretary of the
6interior to certify rehabilitations under 26 USC 47 (c) (2).
AB793,9,137 (b) Charge a fee for a certification under par. (a) equal to 2 percent of the
8qualified rehabilitation expenditures for the historic property that is the subject of
9the certification, except that no fee under this paragraph may be less than $300 nor
10more than $20,000. The historical society shall collect the fee under this paragraph
11when an applicant applies for certification under par. (a). Fifty percent of the amount
12collected under this paragraph shall be deposited in the appropriation account under
13s. 20.143 (1) (gb).
AB793, s. 9 14Section 9. 59.69 (4m) of the statutes is amended to read:
AB793,9,2515 59.69 (4m) Historic preservation. A county, as an exercise of its zoning and
16police powers for the purpose of promoting the health, safety and general welfare of
17the community and of the state, may regulate by ordinance any place, structure or
18object with a special character, historic interest, aesthetic interest or other
19significant value, for the purpose of preserving the place, structure or object and its
20significant characteristics. The county may create a landmarks commission to
21designate historic landmarks and establish historic districts. The county may
22regulate all historic landmarks and all property within each historic district to
23preserve the historic landmarks and property within the district and the character
24of the district, and shall interpret the county's regulations liberally to facilitate the
25preservation and restoration of historic buildings and structures
.
AB793, s. 10
1Section 10. 60.64 of the statutes is amended to read:
AB793,10,12 260.64 Historic preservation. The town board, in the exercise of its zoning
3and police powers for the purpose of promoting the health, safety and general welfare
4of the community and of the state, may regulate any place, structure or object with
5a special character, historic interest, aesthetic interest or other significant value for
6the purpose of preserving the place, structure or object and its significant
7characteristics. The town board may create a landmarks commission to designate
8historic landmarks and establish historic districts. The board may regulate all
9historic landmarks and all property within each historic district to preserve the
10historic landmarks and property within the district and the character of the district,
11and shall interpret the board's regulations liberally to facilitate the preservation and
12restoration of historic buildings and structures
.
AB793, s. 11 13Section 11. 62.23 (7) (em) of the statutes is amended to read:
AB793,11,414 62.23 (7) (em) Historic preservation. A city, as an exercise of its zoning and
15police powers for the purpose of promoting the health, safety and general welfare of
16the community and of the state, may regulate by ordinance, or if a city contains any
17property that is listed on the national register of historic places in Wisconsin or the
18state register of historic places shall, not later than 1995, enact an ordinance to
19regulate, any place, structure or object with a special character, historic,
20archaeological or aesthetic interest, or other significant value, for the purpose of
21preserving the place, structure or object and its significant characteristics. A city
22may create a landmarks commission to designate historic or archaeological
23landmarks and establish historic districts. The city may regulate, or if the city
24contains any property that is listed on the national register of historic places in
25Wisconsin or the state register of historic places shall regulate, all historic or

1archaeological landmarks and all property within each historic district to preserve
2the historic or archaeological landmarks and property within the district and the
3character of the district, and shall interpret the city's regulations liberally to
4facilitate the preservation and restoration of historic buildings and structures
.
AB793, s. 12 5Section 12. 71.07 (9m) (a) of the statutes is renumbered 71.07 (9m) (a) 1. and
6amended to read:
AB793,11,147 71.07 (9m) (a) 1. Any Except as provided in subd. 2., any person may claim as
8a
credit against the taxes otherwise due imposed under this chapter s. 71.02, up to
9the amount of those taxes, an amount equal to 5% of the costs of qualified
10rehabilitation expenditures, as defined in section 47 (c) (2) of the internal revenue
11code
Internal Revenue Code, for certified historic structures on property located in
12this state, if the physical work of construction or destruction in preparation for
13construction begins after December 31, 1988, and the rehabilitated property is
14placed in service after June 30, 1989.
AB793, s. 13 15Section 13. 71.07 (9m) (a) 2. of the statutes is created to read:
AB793,11,2216 71.07 (9m) (a) 2. a. Any person may claim as a credit against the taxes imposed
17under s. 71.02, up to the amount of those taxes, an amount equal to 20 percent of the
18costs of qualified rehabilitation expenditures, as defined in section 47 (c) (2) of the
19Internal Revenue Code, for certified historic structures on property located in a
20certified downtown under s. 560.03 (21m) or included in a business revitalization
21under s. 560.081, if the physical work of construction or destruction in preparation
22for construction begins after December 31, 2005.
AB793,12,1323 b. A person whose qualified rehabilitation expenditures do not satisfy the
24adjusted basis requirement under section 47 (c) (1) of the Internal Revenue Code, but
25who otherwise would be eligible to claim the rehabilitation credit under section 47

1of the Internal Revenue Code, may claim as a credit against the taxes imposed under
2s. 71.02, up to the amount of those taxes, an amount equal to 20 percent of the costs
3of qualified rehabilitation expenditures, as defined in section 47 (c) (2) of the Internal
4Revenue Code, if the property is located in a certified downtown under s. 560.03
5(21m) or is included in a business area revitalization under s. 560.081; if the person's
6qualified rehabilitation expenditures, as defined in section 47 (c) (2) of the Internal
7Revenue Code, are at least $10,000; if the rehabilitation is approved by the state
8historical society before the physical work of construction, or destruction in
9preparation for construction, begins; if the person includes evidence of such approval
10with the person's return; if the physical work of construction, or destruction in
11preparation for construction, begins after December 31, 2005; and if the person
12claims the credit for the same taxable year in which the person would have claimed
13the credit for federal purposes.
AB793, s. 14 14Section 14. 71.07 (9m) (c) of the statutes is amended to read:
AB793,12,2115 71.07 (9m) (c) No Except as provided in par. (a) 2., no person may claim the a
16credit under this subsection unless the claimant includes with the claimant's return
17evidence that the rehabilitation was approved recommended by the state historic
18preservation officer for approval
by the secretary of the interior under 36 CFR 67.6
19before the physical work of construction, or destruction in preparation for
20construction, began; and the claimant claims the credit for the same taxable year in
21which the claimant would have claimed the credit for federal purposes
.
AB793, s. 15 22Section 15. 71.07 (9m) (g) of the statutes is created to read:
AB793,13,523 71.07 (9m) (g) A person who has incurred qualified rehabilitation
24expenditures, as defined in section 47 (c) (2) of the Internal Revenue Code, for
25certified historic structures located in this state, as described in par. (a), but who is

1not a resident of this state and who is not required to file a return under this chapter,
2may enter into an agreement with another person, with the department's approval
3and in the manner prescribed by the department, so that the other person may claim
4the credit under this subsection, if the other person is subject to the taxes imposed
5under s. 71.02.
AB793, s. 16 6Section 16. 71.07 (9m) (h) of the statutes is created to read:
AB793,13,157 71.07 (9m) (h) A person who receives a credit under this subsection shall add
8to the person's liability for taxes imposed under s. 71.02 one of the following
9percentages of the amount of the credits received under this subsection for
10rehabilitating or preserving the property if, within 5 years after the date on which
11the preservation or rehabilitation work that was the basis of the credit is completed,
12the person either sells or conveys the property by deed or land contract or the state
13historical society certifies to the department of revenue that the historic property has
14been altered to the extent that it does not comply with the standards promulgated
15under s. 44.02 (24d):
AB793,13,1716 1. If the sale, conveyance, or noncompliance occurs during the first year after
17the date on which the preservation or rehabilitation is completed, 100 percent.
AB793,13,1918 2. If the sale, conveyance, or noncompliance occurs during the 2nd year after
19the date on which the preservation or rehabilitation is completed, 80 percent.
AB793,13,2120 3. If the sale, conveyance, or noncompliance occurs during the 3rd year after
21the date on which the preservation or rehabilitation is completed, 60 percent.
AB793,13,2322 4. If the sale, conveyance, or noncompliance occurs during the 4th year after
23the date on which the preservation or rehabilitation is completed, 40 percent.
AB793,13,2524 5. If the sale, conveyance, or noncompliance occurs during the 5th year after
25the date on which the preservation or rehabilitation is completed, 20 percent.
AB793, s. 17
1Section 17. 71.07 (9r) (a) of the statutes is renumbered 71.07 (9r) (a) 1. and
2amended to read:
AB793,14,133 71.07 (9r) (a) 1. For Except as provided in subd. 2., for taxable years beginning
4on or after August 1, 1988, any natural person may claim as a credit against the taxes
5otherwise due imposed under s. 71.02 , up to the amount of those taxes, an amount
6equal to 25% of the costs of preservation or rehabilitation of historic property located
7in this state, including architectural fees and costs incurred in preparing nomination
8forms for listing in the national register of historic places in Wisconsin or the state
9register of historic places, if the nomination is made within 5 years prior to
10submission of a preservation or rehabilitation plan under par. (b) 3. b., and if the
11physical work of construction or destruction in preparation for construction begins
12after December 31, 1988, except that the credit may not exceed $10,000, or $5,000
13for married persons filing separately, for any preservation or rehabilitation project.
AB793, s. 18 14Section 18. 71.07 (9r) (a) 2. of the statutes is created to read:
AB793,15,215 71.07 (9r) (a) 2. For taxable years beginning after December 31, 2005, any
16natural person may claim as a credit against the taxes imposed under s. 71.02, up
17to the amount of those taxes, an amount equal to 30 percent of the costs of
18preservation or rehabilitation of property that is located in a certified downtown
19under s. 560.03 (21m) or is included in a business area revitalization under s.
20560.081, including architectural fees and costs incurred in preparing nomination
21forms for listing in the national register of historic places in Wisconsin or the state
22register of historic places, if the nomination is made within 5 years prior to
23submission of a preservation or rehabilitation plan under par. (b) 3. b., and if the
24physical work of construction or destruction in preparation for construction begins

1after December 31, 2005, except that the credit may not exceed $10,000, or $5,000
2for married persons filing separately, for any preservation or rehabilitation project.
AB793, s. 19 3Section 19. 71.28 (6) (a) of the statutes is renumbered 71.28 (6) (a) 1. and
4amended to read:
AB793,15,125 71.28 (6) (a) 1. Any Except as provided in subd. 2., any person may claim as a
6credit against the taxes otherwise due imposed under this chapter s. 71.23, up to the
7amount of those taxes, an amount equal to 5% of the costs of qualified rehabilitation
8expenditures, as defined in section 47 (c) (2) of the internal revenue code Internal
9Revenue Code
, for certified historic structures on property located in this state, if the
10physical work of construction or destruction in preparation for construction begins
11after December 31, 1988, and the rehabilitated property is placed in service after
12June 30, 1989.
AB793, s. 20 13Section 20. 71.28 (6) (a) 2. of the statutes is created to read:
AB793,15,2014 71.28 (6) (a) 2. a. Any person may claim as a credit against the taxes imposed
15under s. 71.23, up to the amount of those taxes, an amount equal to 20 percent of the
16costs of qualified rehabilitation expenditures, as defined in section 47 (c) (2) of the
17Internal Revenue Code, for certified historic structures on property located in a
18certified downtown under s. 560.03 (21m) or included in a business revitalization
19under s. 560.081, if the physical work of construction or destruction in preparation
20for construction begins after December 31, 2005.
AB793,16,1121 b. A person whose qualified rehabilitation expenditures do not satisfy the
22adjusted basis requirement under section 47 (c) (1) of the Internal Revenue Code, but
23who otherwise would be eligible to claim the rehabilitation credit under section 47
24of the Internal Revenue Code, may claim as a credit against the taxes imposed under
25s. 71.23, up to the amount of those taxes, an amount equal to 20 percent of the costs

1of qualified rehabilitation expenditures, as defined in section 47 (c) (2) of the Internal
2Revenue Code, if the property is located in a certified downtown under s. 560.03
3(21m) or is included in a business area revitalization under s. 560.081; if the person's
4qualified rehabilitation expenditures, as defined in section 47 (c) (2) of the Internal
5Revenue Code, are at least $10,000; if the rehabilitation is approved by the state
6historical society before the physical work of construction, or destruction in
7preparation for construction, begins; if the person includes evidence of such approval
8with the person's return; if the physical work of construction, or destruction in
9preparation for construction, begins after December 31, 2005; and if the person
10claims the credit for the same taxable year in which the person would have claimed
11the credit for federal purposes.
AB793, s. 21 12Section 21. 71.28 (6) (c) of the statutes is amended to read:
AB793,16,1913 71.28 (6) (c) No Except as provided in par. (a) 2., no person may claim the a
14credit under this subsection unless the claimant includes with the claimant's return
15evidence that the rehabilitation was approved recommended by the state historic
16preservation officer for approval
by the secretary of the interior under 36 CFR 67.6
17before the physical work of construction, or destruction in preparation for
18construction, began; and the claimant claims the credit for the same taxable year in
19which the claimant would have claimed the credit for federal purposes
.
AB793, s. 22 20Section 22. 71.28 (6) (g) of the statutes is created to read:
AB793,17,321 71.28 (6) (g) A person who has incurred qualified rehabilitation expenditures,
22as defined in section 47 (c) (2) of the Internal Revenue Code, for certified historic
23structures located in this state, as described in par. (a), but who is not a resident of
24this state and who is not required to file a return under this chapter, may enter into
25an agreement with another person, with the department's approval and in the

1manner prescribed by the department, so that the other person may claim the credit
2under this subsection, if the other person is subject to the taxes imposed under s.
371.23.
AB793, s. 23 4Section 23. 71.28 (6) (h) of the statutes is created to read:
AB793,17,135 71.28 (6) (h) A person who receives a credit under this subsection shall add to
6the person's liability for taxes imposed under s. 71.23 one of the following
7percentages of the amount of the credits received under this subsection for
8rehabilitating or preserving the property if, within 5 years after the date on which
9the preservation or rehabilitation work that was the basis of the credit is completed,
10the person either sells or conveys the property by deed or land contract or the state
11historical society certifies to the department of revenue that the historic property has
12been altered to the extent that it does not comply with the standards promulgated
13under s. 44.02 (24d):
AB793,17,1514 1. If the sale, conveyance, or noncompliance occurs during the first year after
15the date on which the preservation or rehabilitation is completed, 100 percent.
AB793,17,1716 2. If the sale, conveyance, or noncompliance occurs during the 2nd year after
17the date on which the preservation or rehabilitation is completed, 80 percent.
AB793,17,1918 3. If the sale, conveyance, or noncompliance occurs during the 3rd year after
19the date on which the preservation or rehabilitation is completed, 60 percent.
AB793,17,2120 4. If the sale, conveyance, or noncompliance occurs during the 4th year after
21the date on which the preservation or rehabilitation is completed, 40 percent.
AB793,17,2322 5. If the sale, conveyance, or noncompliance occurs during the 5th year after
23the date on which the preservation or rehabilitation is completed, 20 percent.
AB793, s. 24 24Section 24. 71.47 (6) (a) of the statutes is renumbered 71.47 (6) (a) 1. and
25amended to read:
AB793,18,8
171.47 (6) (a) 1. Any Except as provided in subd. 2., any person may claim as a
2credit against the taxes otherwise due imposed under this chapter s. 71.43, up to the
3amount of those taxes, an amount equal to 5% of the costs of qualified rehabilitation
4expenditures, as defined in section 47 (c) (2) of the internal revenue code Internal
5Revenue Code
, for certified historic structures on property located in this state, if the
6physical work of construction or destruction in preparation for construction begins
7after December 31, 1988, and the rehabilitated property is placed in service after
8June 30, 1989.
AB793, s. 25 9Section 25. 71.47 (6) (a) 2. of the statutes is created to read:
AB793,18,1610 71.47 (6) (a) 2. a. Any person may claim as a credit against the taxes imposed
11under s. 71.43, up to the amount of those taxes, an amount equal to 20 percent of the
12costs of qualified rehabilitation expenditures, as defined in section 47 (c) (2) of the
13Internal Revenue Code, for certified historic structures on property located in a
14certified downtown under s. 560.03 (21m) or included in a business revitalization
15under s. 560.081, if the physical work of construction or destruction in preparation
16for construction begins after December 31, 2005.
AB793,19,717 b. A person whose qualified rehabilitation expenditures do not satisfy the
18adjusted basis requirement under section 47 (c) (1) of the Internal Revenue Code, but
19who otherwise would be eligible to claim the rehabilitation credit under section 47
20of the Internal Revenue Code, may claim as a credit against the taxes imposed under
21s. 71.43, up to the amount of those taxes, an amount equal to 20 percent of the costs
22of qualified rehabilitation expenditures, as defined in section 47 (c) (2) of the Internal
23Revenue Code, if the property is located in a certified downtown under s. 560.03
24(21m) or is included in a business area revitalization under s. 560.081; if the person's
25qualified rehabilitation expenditures, as defined in section 47 (c) (2) of the Internal

1Revenue Code, are at least $10,000; if the rehabilitation is approved by the state
2historical society before the physical work of construction, or destruction in
3preparation for construction, begins; if the person includes evidence of such approval
4with the person's return; if the physical work of construction, or destruction in
5preparation for construction, begins after December 31, 2005; and if the person
6claims the credit for the same taxable year in which the person would have claimed
7the credit for federal purposes.
AB793, s. 26 8Section 26. 71.47 (6) (c) of the statutes is amended to read:
AB793,19,159 71.47 (6) (c) No Except as provided in par. (a) 2., no person may claim the a
10credit under this subsection unless the claimant includes with the claimant's return
11evidence that the rehabilitation was approved recommended by the state historic
12preservation officer for approval
by the secretary of the interior under 36 CFR 67.6
13before the physical work of construction, or destruction in preparation for
14construction, began; and the claimant claims the credit for the same taxable year in
15which the claimant would have claimed the credit for federal purposes
.
AB793, s. 27 16Section 27. 71.47 (6) (g) of the statutes is created to read:
AB793,19,2417 71.47 (6) (g) A person who has incurred qualified rehabilitation expenditures,
18as defined in section 47 (c) (2) of the Internal Revenue Code, for certified historic
19structures located in this state, as described in par. (a), but who is not a resident of
20this state and who is not required to file a return under this chapter, may enter into
21an agreement with another person, with the department's approval and in the
22manner prescribed by the department, so that the other person may claim the credit
23under this subsection, if the other person is subject to the taxes imposed under s.
2471.43.
AB793, s. 28 25Section 28. 71.47 (6) (h) of the statutes is created to read:
AB793,20,9
171.47 (6) (h) A person who receives a credit under this subsection shall add to
2the person's liability for taxes imposed under s. 71.43 one of the following
3percentages of the amount of the credits received under this subsection for
4rehabilitating or preserving the property if, within 5 years after the date on which
5the preservation or rehabilitation work that was the basis of the credit is completed,
6the person either sells or conveys the property by deed or land contract or the state
7historical society certifies to the department of revenue that the historic property has
8been altered to the extent that it does not comply with the standards promulgated
9under s. 44.02 (24d):
AB793,20,1110 1. If the sale, conveyance, or noncompliance occurs during the first year after
11the date on which the preservation or rehabilitation is completed, 100 percent.
AB793,20,1312 2. If the sale, conveyance, or noncompliance occurs during the 2nd year after
13the date on which the preservation or rehabilitation is completed, 80 percent.
AB793,20,1514 3. If the sale, conveyance, or noncompliance occurs during the 3rd year after
15the date on which the preservation or rehabilitation is completed, 60 percent.
AB793,20,1716 4. If the sale, conveyance, or noncompliance occurs during the 4th year after
17the date on which the preservation or rehabilitation is completed, 40 percent.
AB793,20,1918 5. If the sale, conveyance, or noncompliance occurs during the 5th year after
19the date on which the preservation or rehabilitation is completed, 20 percent.
AB793, s. 29 20Section 29. 84.013 (3g) of the statutes is created to read:
AB793,21,1221 84.013 (3g) Before commencing construction of a major highway project that
22is listed under sub. (3) or approved under sub. (6) and that involves construction of
23a bypass, the department shall notify the governing body of the city, village, or town
24in which a majority of the land affected by the proposed bypass is located that the
25department is authorized to construct such bypass. If, within 90 days after the date

1of the department's notification, the governing body of the city, village, or town
2adopts a resolution stating that construction of an active bypass is in the best public
3interest of the city, village, or town and, within 7 days after adoption of the resolution,
4sends a copy of the resolution to the department, the department shall design and
5construct the major highway project as an active bypass. For purposes of this
6subsection, an "active bypass" is a bypass of an existing highway that is designed and
7constructed so that access to the bypass requires motorists to exit the existing
8highway in order to travel upon the bypass. This subsection shall apply to the use
9of any federal funds only to the extent that such use does not result in the loss of any
10federal funds. This subsection does not apply to any major highway project that is
11subject to a contract for its construction and that is in effect on the effective date of
12this subsection .... [revisor inserts date].
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