SB77,19,8 5(3) Employee training project. A project that involves significant investments
6in the training or reeducation of employees, as defined by the department by rule
7under s. 560.706 (2) (c), by the person for the purpose of improving the productivity
8or competitiveness of the business of the person.
SB77,19,13 9(4) Project related to persons with corporate headquarters in Wisconsin.
10A project that will result in the location or retention of a person's corporate
11headquarters in Wisconsin or that will result in the retention of employees holding
12full-time jobs in Wisconsin if the person's corporate headquarters are located in
13Wisconsin.
SB77, s. 50 14Section 50. 560.703 of the statutes is created to read:
SB77,19,19 15560.703 Limits on tax benefits and claiming tax benefits. (1) Limits. (a)
16Except as provided in par. (b), the total tax benefits available to be allocated by the
17department under ss. 560.701 to 560.706 may not exceed the sum of the tax benefits
18remaining to be allocated under ss. 560.71 to 560.785, 560.797, 560.798, 560.7995,
19and 560.96 on the effective date of this paragraph .... [LRB inserts date].
SB77,19,2520 (b) The department may submit to the joint committee on finance a request in
21writing to exceed the total tax benefits specified in par. (a). The department shall
22submit with its request a justification for seeking an increase under this paragraph.
23The joint committee on finance, following its review, may approve or disapprove an
24increase in the total tax benefits available to be allocated under ss. 560.701 to
25560.706.
SB77,20,5
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).
SB77,20,8 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.
SB77, s. 51 9Section 51. 560.704 of the statutes is created to read:
SB77,20,14 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:
SB77,20,18 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).
SB77,20,21 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.
SB77, s. 52 22Section 52. 560.705 of the statutes is created to read:
SB77,20,24 23560.705 Revocation of certification. The department shall revoke the
24certification of a person who does any of the following:
SB77,21,2
1(1) Supplies false or misleading information to obtain certification under s.
2560.701 (2).
SB77,21,4 3(2) Supplies false or misleading information to obtain tax benefits under s.
4560.703.
SB77,21,6 5(3) Leaves the state to conduct substantially the same business outside of the
6state.
SB77,21,8 7(4) Ceases operations in the state and does not renew operation of the business
8or a similar business within 12 months.
SB77, s. 53 9Section 53. 560.706 of the statutes is created to read:
SB77,21,11 10560.706 Responsibilities of the department. The department shall do all
11of the following:
SB77,21,15 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.
SB77,21,1716 (b) Notify and obtain written approval from the secretary for any certification
17under sub. (2) (h).
SB77,21,18 18(2) Rules. Establish by rule all of the following:
SB77,21,2219 (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.
SB77,22,323 (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.
SB77,22,74 (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.
SB77,22,108 (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.
SB77,22,1411 (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:
SB77,22,1515 1. Unemployment rate.
SB77,22,1716 2. Percentage of families with incomes below the poverty line established under
1742 USC 9902 (2).
SB77,22,1818 3. Median family income.
SB77,22,1919 4. Median per capita income.
SB77,22,2020 5. Average annual wage.
SB77,22,2121 6. Real property values.
SB77,22,2322 7. Other significant or irregular indicators of economic distress, such as a
23natural disaster.
SB77,23,3
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.
SB77,23,64 (g) Reporting requirements for minimum goals to be achieved by, and outcomes
5expected of a person certified under s. 560.701 (2) before that person may receive tax
6benefits under s. 560.703.
SB77,23,87 (h) Policies and criteria for certifying a person who may be eligible for tax
8benefits greater than or equal to $3,000,000.
SB77,23,99 (i) Procedures for implementing ss. 560.701 to 560.706.
SB77,23,16 10(3) Reporting. Annually, 6 months after the report has been submitted under
11s. 560.01 (2) (am), submit to the joint legislative audit committee and to the
12appropriate standing committees of the legislature under s. 13.172 (3) a
13comprehensive report assessing the program under ss. 560.701 to 560.706. The
14report under this subsection shall update the applicable information provided in the
15report under s. 560.01 (2) (am). The department shall make readily accessible to the
16public on an Internet-based system the information required under this subsection.
SB77, s. 54 17Section 54. 560.71 (4) of the statutes is created to read:
SB77,23,1918 560.71 (4) No development zone may be designated under this section after the
19effective date of this subsection .... [LRB inserts date].
SB77, s. 55 20Section 55. 560.737 (4) of the statutes is created to read:
SB77,23,2321 560.737 (4) No premises of a business incubator may be designated as part of
22a development zone under this section after the effective date of this subsection ....
23[LRB inserts date].
SB77, s. 56 24Section 56. 560.74 (1) of the statutes is amended to read:
SB77,24,6
1560.74 (1) At Except as provided under sub. (6), at any time after a
2development zone is designated by the department, a local governing body may
3submit an application to change the boundaries of the development zone. If the
4boundary change reduces the size of a development zone, the local governing body
5shall explain why the area excluded should no longer be in a development zone. The
6department may require the local governing body to submit additional information.
SB77, s. 57 7Section 57. 560.74 (6) of the statutes is created to read:
SB77,24,108 560.74 (6) The department may not accept any applications under sub. (1) to
9change the boundaries of a development zone designated under s. 560.71 on or after
10the effective date of this subsection .... [LRB inserts date].
SB77, s. 58 11Section 58. 560.745 (1) (b) of the statutes is amended to read:
SB77,24,1712 560.745 (1) (b) The local governing body may apply to the department for one
1360-month extension of the designation. The department shall promulgate rules
14establishing criteria for approving an extension of a designation of an area as a
15development zone under this subsection. No applications may be accepted by the
16department under this paragraph on or after the effective date of this paragraph ....
17[LRB inserts date].
SB77, s. 59 18Section 59. 560.745 (2) (am) of the statutes is amended to read:
SB77,24,2219 560.745 (2) (am) Notwithstanding par. (a), the department may increase the
20established limit for tax benefits for a development zone. The department may not
21increase the limit for tax benefits established for any development zone designated
22under s. 560.71 on or after the effective date of this paragraph .... [LRB inserts date].
SB77, s. 60 23Section 60. 560.78 (1m) of the statutes is created to read:
SB77,24,2524 560.78 (1m) No person may be certified under s. 560.765 (3) on or after the
25effective date of this subsection .... [LRB inserts date].
SB77, s. 61
1Section 61. 560.78 (3) (a) of the statutes is amended to read:
SB77,25,82 560.78 (3) (a) Except as provided in par. pars. (b) and (c), if the economic activity
3for which a person is seeking certification under s. 560.765 (3) is the relocation of a
4business into a development zone from a location that is outside the development
5zone but within the limits of a city, village, town or federally recognized American
6Indian reservation in which that development zone is located, the local governing
7body that nominated that area as a development zone under s. 560.72 shall
8determine whether sub. (2) (a) or (b) applies.
SB77, s. 62 9Section 62. 560.78 (3) (c) of the statutes is created to read:
SB77,25,1110 560.78 (3) (c) No local governing body may make any determination under this
11subsection on or after the effective date of this paragraph .... [LRB inserts date].
SB77, s. 63 12Section 63. 560.785 (1) (intro.) of the statutes is amended to read:
SB77,25,1713 560.785 (1) (intro.) For the development zone program under ss. 560.70 and
14560.71
to 560.78, the development opportunity zone program under s. 560.795 and
15the enterprise development zone program under s. 560.797, the department shall
16promulgate rules that further define a person's eligibility for tax benefits. The rules
17shall do at least all of the following:
SB77, s. 64 18Section 64. 560.797 (2) (a) (intro.) of the statutes is amended to read:
SB77,25,2119 560.797 (2) (a) (intro.) Subject to pars. (c) and, (d), and (e), the department may
20designate an area as an enterprise development zone for a project if the department
21determines all of the following:
SB77, s. 65 22Section 65. 560.797 (2) (bg) (intro.) of the statutes is amended to read:
SB77,25,2523 560.797 (2) (bg) (intro.) Notwithstanding par. (a) and subject to pars. (c) and,
24(d), and (e), the department may designate an area as an enterprise development
25zone for a project if the department determines all of the following:
SB77, s. 66
1Section 66. 560.797 (2) (e) of the statutes is created to read:
SB77,26,42 560.797 (2) (e) The department may not designate any area as an enterprise
3development zone on or after the effective date of this paragraph .... [LRB inserts
4date].
SB77, s. 67 5Section 67. 560.797 (3) (c) of the statutes is created to read:
SB77,26,86 560.797 (3) (c) The department may not accept or approve any applications or
7project plans submitted under par. (a) on or after the effective date of this paragraph
8.... [LRB inserts date].
SB77, s. 68 9Section 68. 560.797 (4) (a) of the statutes is amended to read:
SB77,26,1410 560.797 (4) (a) If Except as provided in par. (h), if the department approves a
11project plan under sub. (3) and designates the area in which the person submitting
12the project plan conducts or intends to conduct the project as an enterprise
13development zone under the criteria under sub. (2), the department shall certify the
14person as eligible for tax benefits.
SB77, s. 69 15Section 69. 560.797 (4) (h) of the statutes is created to read:
SB77,26,1716 560.797 (4) (h) No person may be certified under this subsection on or after the
17effective date of this paragraph .... [LRB inserts date].
SB77, s. 70 18Section 70. 560.798 (2) (a) of the statutes is amended to read:
SB77,26,2319 560.798 (2) (a) The Except as provided under par. (c), the department may
20designate one area in the state as an agricultural development zone. The area must
21be located in a rural municipality. An agricultural business that is located in an
22agricultural development zone and that is certified by the department under sub. (3)
23is eligible for tax benefits as provided in sub. (3).
SB77, s. 71 24Section 71. 560.798 (2) (c) of the statutes is created to read:
SB77,27,2
1560.798 (2) (c) No area may be designated as an agricultural development zone
2on or after the effective date of this paragraph .... [LRB inserts date].
SB77, s. 72 3Section 72. 560.798 (3) (a) of the statutes is amended to read:
SB77,27,94 560.798 (3) (a) The Except as provided under par. (c), the department may
5certify for tax benefits in an agricultural development zone a new or expanding
6agricultural business that is located in the agricultural development zone. In
7determining whether to certify a business under this subsection, the department
8shall consider, among other things, the number of jobs that will be created or retained
9by the business.
SB77, s. 73 10Section 73. 560.798 (3) (c) of the statutes is created to read:
SB77,27,1211 560.798 (3) (c) No business may be certified under this subsection on or after
12the effective date of this paragraph .... [LRB inserts date].
SB77, s. 74 13Section 74. 560.7995 (2) (a) (intro.) of the statutes is amended to read:
SB77,27,1614 560.7995 (2) (a) (intro.) Subject to par. pars. (c) and (e), the department may
15designate an area as an airport development zone if the department determines all
16of the following:
SB77, s. 75 17Section 75. 560.7995 (2) (e) of the statutes is created to read:
SB77,27,2018 560.7995 (2) (e) No area may be designated as an airport development zone
19under this subsection on or after the effective date of this paragraph .... [LRB inserts
20date].
SB77, s. 76 21Section 76. 560.7995 (4) (ar) of the statutes is created to read:
SB77,27,2422 560.7995 (4) (ar) The department may not accept or approve any applications
23or business plans submitted under par. (a) or (am) on or after the effective date of this
24paragraph .... [LRB inserts date].
SB77, s. 77
1Section 77. 560.7995 (4) (b) of the statutes is renumbered 560.7995 (4) (b) 1.
2and amended to read:
SB77,28,63 560.7995 (4) (b) 1. If Except as provided in subd. 2., if the department approves
4a business plan under par. (a) or (am), the department shall certify the person as
5eligible for tax benefits. The department shall notify the department of revenue
6within 30 days of certifying a person under this paragraph.
SB77, s. 78 7Section 78. 560.7995 (4) (b) 2. of the statutes is created to read:
SB77,28,98 560.7995 (4) (b) 2. No person may be certified under this paragraph on or after
9the effective date of this subdivision .... [LRB inserts date].
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