SB62,334,5
1(2) Authority to claim tax benefits. The department may authorize a person
2certified under s. 560.701 (2) to claim tax benefits only after the person has submitted
3a report to the department that documents to the satisfaction of the department that
4the person has complied with the terms of the contract under s. 560.701 (3) and the
5requirements of any applicable rules promulgated under s. 560.706 (2).
SB62,334,8
6(3) Notice of eligibility. The department shall provide to the person and to
7the department of revenue a notice of eligibility to receive tax benefits that reports
8the amount of tax benefits for which the person is eligible.
SB62, s. 813
9Section
813. 560.704 of the statutes is created to read:
SB62,334,14
10560.704 Eligible activities in economically distressed areas and
11benefiting members of targeted groups. The department may authorize a
12person certified under s. 560.701 (2) to claim additional tax benefits under s. 560.703
13if, after conducting an investigation, the department determines any of the
14following:
SB62,334,18
15(1) The person conducts at least one eligible activity in an area designated by
16the department as economically distressed. In designating an area as economically
17distressed under this subsection, the department shall follow the methodology
18established by rule under s. 560.706 (2) (e).
SB62,334,21
19(2) The person conducts at least one eligible activity that benefits, creates,
20retains, or significantly upgrades full-time jobs for, that trains, or that reeducates,
21members of a targeted group.
SB62, s. 814
22Section
814. 560.705 of the statutes is created to read:
SB62,334,24
23560.705 Revocation of certification. The department shall revoke the
24certification of a person who does any of the following:
SB62,335,2
1(1) Supplies false or misleading information to obtain certification under s.
2560.701 (2).
SB62,335,4
3(2) Supplies false or misleading information to obtain tax benefits under s.
4560.703.
SB62,335,6
5(3) Leaves the state to conduct substantially the same business outside of the
6state.
SB62,335,8
7(4) Ceases operations in the state and does not renew operation of the business
8or a similar business within 12 months.
SB62, s. 815
9Section
815. 560.706 of the statutes is created to read:
SB62,335,11
10560.706 Responsibilities of the department. The department shall do all
11of the following:
SB62,335,15
12(1) Accountability. (a) Annually verify information submitted to the
13department of revenue under ss. 71.07 (2dy), 71.28 (1dy), 71.47 (1dy), and 76.637 by
14persons certified under s. 560.701 (2) and eligible to receive tax benefits under s.
15560.703.
SB62,335,1716
(b) Notify and obtain written approval from the secretary for any certification
17under sub. (2) (j).
SB62,335,18
18(2) Rules. Establish by rule all of the following:
SB62,335,2219
(a) A schedule of hourly wage ranges to be paid, and health insurance benefits
20to be provided, to an employee by a person certified under s. 560.701 (2) and the
21corresponding per employee tax benefit for which a person certified under s. 560.701
22(2) may be eligible.
SB62,336,323
(b) A definition of "significant investment of capital" for purposes of s. 560.702
24(2), together with a corresponding schedule of tax benefits for which a person who is
25certified under s. 560.701 (2) and who conducts a project described in s. 560.702 (2)
1may be eligible. The department shall include in the definition required under this
2paragraph a schedule of investments that takes into consideration the size or nature
3of the business.
SB62,336,74
(c) A definition of "significant investments in the training or reeducation of
5employees" for purposes of s. 560.702 (3), together with a corresponding schedule of
6tax benefits for which a person who is certified under s. 560.701 (2) and who conducts
7a project under s. 560.702 (3) may be eligible.
SB62,336,108
(d) A schedule of tax benefits for which a person who is certified under s.
9560.701 (2) and who conducts a project that will result in the location or retention
10of a person's corporate headquarters in Wisconsin may be eligible.
SB62,336,1411
(e) The methodology for designating an area as economically distressed under
12s. 560.704 (1). The methodology under this paragraph shall require the department
13to consider the most current data available for the area and for the state on the
14following indicators:
SB62,336,1515
1. Unemployment rate.
SB62,336,1716
2. Percentage of families with incomes below the poverty line established under
1742 USC 9902 (2).
SB62,336,1818
3. Median family income.
SB62,336,1919
4. Median per capita income.
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5. Average annual wage.
SB62,336,2121
6. Real property values.
SB62,336,2322
7. Other significant or irregular indicators of economic distress, such as a
23natural disaster.
SB62,337,3
1(f) A schedule of additional tax benefits for which a person who is certified
2under s. 560.701 (2) and who conducts an eligible activity described under s. 560.704
3may be eligible.
SB62,337,64
(g) Reporting requirements, minimum benchmarks, and outcomes expected of
5a person certified under s. 560.701 (2) before that person may receive tax benefits
6under s. 560.703.
SB62,337,87
(h) Policies, criteria, and methodology for allocating a portion of the tax benefits
8available under s. 560.703 to rural areas.
SB62,337,109
(i) Policies, criteria, and methodology for allocating a portion of the tax benefits
10available under s. 560.703 to small businesses.
SB62,337,1211
(j) Policies and criteria for certifying a person who may be eligible for tax
12benefits greater than or equal to $3,000,000.
SB62,337,1313
(k) Procedures for implementing ss. 560.701 to 560.706.
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14(3) Reporting. Annually, 6 months after the report has been submitted under
15s. 560.01 (2) (am), submit to the joint legislative audit committee and to the
16appropriate standing committees of the legislature under s. 13.172 (3) a
17comprehensive report assessing the program under ss. 560.701 to 560.706. The
18report under this subsection shall update the applicable information provided in the
19report under s. 560.01 (2) (am).
SB62, s. 816
20Section
816. 560.71 (4) of the statutes is created to read:
SB62,337,2221
560.71
(4) No development zone may be designated under this section after the
22effective date of this subsection .... [LRB inserts date].
SB62, s. 817
23Section
817. 560.737 (4) of the statutes is created to read:
SB62,338,3
1560.737
(4) No premises of a business incubator may be designated as part of
2a development zone under this section after the effective date of this subsection ....
3[LRB inserts date].
SB62, s. 818
4Section
818. 560.74 (1) of the statutes is amended to read:
SB62,338,105
560.74
(1) At Except as provided under sub. (6), at any time after a
6development zone is designated by the department, a local governing body may
7submit an application to change the boundaries of the development zone. If the
8boundary change reduces the size of a development zone, the local governing body
9shall explain why the area excluded should no longer be in a development zone. The
10department may require the local governing body to submit additional information.
SB62, s. 819
11Section
819. 560.74 (6) of the statutes is created to read:
SB62,338,1412
560.74
(6) The department may not accept any applications under sub. (1) to
13change the boundaries of a development zone designated under s. 560.71 on or after
14the effective date of this subsection .... [LRB inserts date].
SB62, s. 820
15Section
820. 560.745 (1) (b) of the statutes is amended to read:
SB62,338,2116
560.745
(1) (b) The local governing body may apply to the department for one
1760-month extension of the designation. The department shall promulgate rules
18establishing criteria for approving an extension of a designation of an area as a
19development zone under this subsection.
No applications may be accepted by the
20department under this paragraph on or after the effective date of this paragraph ....
21[LRB inserts date].
SB62, s. 821
22Section
821. 560.745 (2) (am) of the statutes is amended to read:
SB62,339,223
560.745
(2) (am) Notwithstanding par. (a), the department may increase the
24established limit for tax benefits for a development zone.
The department may not
1increase the limit for tax benefits established for any development zone designated
2under s. 560.71 on or after the effective date of this paragraph .... [LRB inserts date].
SB62, s. 822
3Section
822. 560.78 (1m) of the statutes is created to read:
SB62,339,54
560.78
(1m) No person may be certified under s. 560.765 (3) on or after the
5effective date of this subsection .... [LRB inserts date].
SB62, s. 823
6Section
823. 560.78 (3) (a) of the statutes is amended to read:
SB62,339,137
560.78
(3) (a) Except as provided in
par. pars. (b)
and (c), if the economic activity
8for which a person is seeking certification under s. 560.765 (3) is the relocation of a
9business into a development zone from a location that is outside the development
10zone but within the limits of a city, village, town or federally recognized American
11Indian reservation in which that development zone is located, the local governing
12body that nominated that area as a development zone under s. 560.72 shall
13determine whether sub. (2) (a) or (b) applies.
SB62, s. 824
14Section
824. 560.78 (3) (c) of the statutes is created to read:
SB62,339,1615
560.78
(3) (c) No local governing body may make any determination under this
16subsection on or after the effective date of this paragraph .... [LRB inserts date].
SB62, s. 825
17Section
825. 560.785 (1) (intro.) of the statutes is amended to read:
SB62,339,2218
560.785
(1) (intro.) For the development zone program under ss. 560.70
and
19560.71 to 560.78, the development opportunity zone program under s. 560.795 and
20the enterprise development zone program under s. 560.797, the department shall
21promulgate rules that further define a person's eligibility for tax benefits. The rules
22shall do at least all of the following:
SB62, s. 826
23Section
826. 560.797 (2) (a) (intro.) of the statutes is amended to read:
SB62,340,3
1560.797
(2) (a) (intro.) Subject to pars. (c)
and, (d),
and (e), the department may
2designate an area as an enterprise development zone for a project if the department
3determines all of the following:
SB62, s. 827
4Section
827. 560.797 (2) (bg) (intro.) of the statutes is amended to read:
SB62,340,75
560.797
(2) (bg) (intro.) Notwithstanding par. (a) and subject to pars. (c)
and, 6(d)
, and (e), the department may designate an area as an enterprise development
7zone for a project if the department determines all of the following:
SB62, s. 828
8Section
828. 560.797 (2) (e) of the statutes is created to read:
SB62,340,119
560.797
(2) (e) The department may not designate any area as an enterprise
10development zone on or after the effective date of this paragraph .... [LRB inserts
11date].
SB62, s. 829
12Section
829. 560.797 (3) (c) of the statutes is created to read:
SB62,340,1513
560.797
(3) (c) The department may not accept or approve any applications or
14project plans submitted under par. (a) on or after the effective date of this paragraph
15.... [LRB inserts date].
SB62, s. 830
16Section
830. 560.797 (4) (a) of the statutes is amended to read:
SB62,340,2117
560.797
(4) (a)
If Except as provided in par. (h), if the department approves a
18project plan under sub. (3) and designates the area in which the person submitting
19the project plan conducts or intends to conduct the project as an enterprise
20development zone under the criteria under sub. (2), the department shall certify the
21person as eligible for tax benefits.
SB62, s. 831
22Section
831. 560.797 (4) (h) of the statutes is created to read:
SB62,340,2423
560.797
(4) (h) No person may be certified under this subsection on or after the
24effective date of this paragraph .... [LRB inserts date].
SB62, s. 832
25Section
832. 560.798 (2) (a) of the statutes is amended to read:
SB62,341,5
1560.798
(2) (a)
The Except as provided under par. (c), the department may
2designate one area in the state as an agricultural development zone. The area must
3be located in a rural municipality. An agricultural business that is located in an
4agricultural development zone and that is certified by the department under sub. (3)
5is eligible for tax benefits as provided in sub. (3).
SB62, s. 833
6Section
833. 560.798 (2) (c) of the statutes is created to read:
SB62,341,87
560.798
(2) (c) No area may be designated as an agricultural development zone
8on or after the effective date of this paragraph .... [LRB inserts date].
SB62, s. 834
9Section
834. 560.798 (3) (a) of the statutes is amended to read:
SB62,341,1510
560.798
(3) (a)
The Except as provided under par. (c), the department may
11certify for tax benefits in an agricultural development zone a new or expanding
12agricultural business that is located in the agricultural development zone. In
13determining whether to certify a business under this subsection, the department
14shall consider, among other things, the number of jobs that will be created or retained
15by the business.
SB62, s. 835
16Section
835. 560.798 (3) (c) of the statutes is created to read:
SB62,341,1817
560.798
(3) (c) No business may be certified under this subsection on or after
18the effective date of this paragraph .... [LRB inserts date].
SB62, s. 836
19Section
836. 560.7995 (2) (a) (intro.) of the statutes is amended to read:
SB62,341,2220
560.7995
(2) (a) (intro.) Subject to
par. pars. (c)
and (e), the department may
21designate an area as an airport development zone if the department determines all
22of the following:
SB62, s. 837
23Section
837. 560.7995 (2) (d) of the statutes is amended to read:
SB62,342,324
560.7995
(2) (d) Notwithstanding pars. (a) to (c)
, and except as provided in par.
25(e), the department shall designate as an airport development zone the area within
1the boundaries of Adams, Fond du Lac, Green Lake, Juneau, Langlade, Lincoln,
2Marathon, Marquette, Menominee, Oneida, Portage, Price, Shawano, Taylor,
3Waupaca, Waushara, Winnebago, Wood, and Vilas counties.
SB62, s. 838
4Section
838. 560.7995 (2) (e) of the statutes is created to read:
SB62,342,75
560.7995
(2) (e) No area may be designated as an airport development zone
6under this subsection on or after the effective date of this paragraph .... [LRB inserts
7date].
SB62, s. 839
8Section
839. 560.7995 (4) (ar) of the statutes is created to read:
SB62,342,119
560.7995
(4) (ar) The department may not accept or approve any applications
10or business plans submitted under par. (a) on or after the effective date of this
11paragraph .... [LRB inserts date].
SB62, s. 840
12Section
840. 560.7995 (4) (b) of the statutes is renumbered 560.7995 (4) (b) 1.
13and amended to read:
SB62,342,1714
560.7995
(4) (b) 1.
If Except as provided in subd. 2., if the department approves
15a business plan under par. (a) or (am), the department shall certify the person as
16eligible for tax benefits. The department shall notify the department of revenue
17within 30 days of certifying a person under this paragraph.
SB62, s. 841
18Section
841. 560.7995 (4) (b) 2. of the statutes is created to read:
SB62,342,2019
560.7995
(4) (b) 2. No person may be certified under this paragraph on or after
20the effective date of this subdivision .... [LRB inserts date].
SB62, s. 842
21Section
842. 560.84 (2) (c) 2. of the statutes is amended to read: