AB40,1230,98 (c) The department corporation may not accept or approve any applications or
9project plans submitted under par. (a) on or after March 6, 2009.
AB40,1230,14 10(4) (a) Except as provided in par. (h), if the department corporation approves
11a project 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 corporation shall
14certify the person as eligible for tax benefits.
AB40,1230,1815 (c) When the department corporation designates an area as an enterprise
16development zone for a project, the department corporation shall notify the
17governing body of any city, village, town, or federally recognized American Indian
18tribe or band in which the area is located of the area's designation.
AB40,1230,2219 (d) The department corporation shall notify the department of revenue of all
20persons entitled to claim tax benefits under this section, except that the department
21corporation shall notify the office of the commissioner of insurance of all persons
22entitled to claim the credit under s. 76.636.
AB40,1230,2523 (f) The tax benefits for which a person is certified as eligible under this
24subsection are not transferable to another person, business, or location, except to the
25extent permitted under section 383 of the internal revenue code.
AB40,1231,3
1(g) The department corporation annually shall verify information submitted
2to the department corporation under s. 71.07 (2dx), 71.28 (1dx), 71.47 (1dx), or
376.636.
AB40,1231,7 4(5) (a) When the department corporation designates an area as an enterprise
5development zone under this section, the department corporation shall specify the
6length of time, not to exceed 84 months, that the designation is effective, subject to
7par. (d) and sub. (6).
AB40,1231,108 (b) When the department corporation designates an area as an enterprise
9development zone under this section, the department corporation shall establish a
10limit, not to exceed $3,000,000, for tax benefits for the enterprise development zone.
AB40,1231,1311 (c) Annually, the department corporation shall estimate the amount of forgone
12state revenue because of tax benefits claimed by persons in each enterprise
13development zone.
AB40,1231,1814 (d) 1. Notwithstanding the length of time specified by the department
15corporation under par. (a), the designation of an area as an enterprise development
16zone shall expire 90 days after the day on which the department corporation
17determines that the forgone tax revenues under par. (c) will equal or exceed the limit
18established for the enterprise development zone.
AB40,1231,2319 2. The department corporation shall immediately notify the department of
20revenue and the governing body of any city, village, town, or federally recognized
21American Indian tribe or band in which the enterprise development zone is located
22of a change in the expiration date of the enterprise development zone under this
23paragraph.
AB40,1232,3
1(6) (a) (intro.) The department corporation shall revoke the entitlement of a
2person to claim tax benefits under this section, and the designation of the area as an
3enterprise development zone shall expire, if the person does any of the following:
AB40,1232,54 (b) The department corporation shall notify the department of revenue within
530 days after revoking an entitlement under par. (a).
AB40, s. 3436 6Section 3436. 560.798 of the statutes is renumbered 238.398, and 238.398 (2)
7(a) and (b), (3) (a) and (b), (4) (a) (intro.) and (b) and (5) (intro.) and (e), as renumbered,
8are amended to read:
AB40,1232,139 238.398 (2) (a) Except as provided under par. (c), the department corporation
10may designate one area in the state as an agricultural development zone. The area
11must be located in a rural municipality. An agricultural business that is located in
12an agricultural development zone and that is certified by the department corporation
13under sub. (3) is eligible for tax benefits as provided in sub. (3).
AB40,1232,2414 (b) The designation of an area as an agricultural development zone shall be in
15effect for 10 years from the time that the department corporation first designates the
16area. Not more than $5,000,000 in tax benefits may be claimed in an agricultural
17development zone, except that the department corporation may allocate the amount
18of unallocated airport development zone tax credits, as provided under s. 560.7995
19238.3995 (3) (b), to agricultural development zones for which the $5,000,000
20maximum allocation is insufficient. The department corporation may change the
21boundaries of an agricultural development zone during the time that its designation
22is in effect. A change in the boundaries of an agricultural development zone does not
23affect the duration of the designation of the area or the maximum tax benefit amount
24that may be claimed in the agricultural development zone.
AB40,1233,6
1(3) (a) Except as provided under par. (c), the department corporation may
2certify for tax benefits in an agricultural development zone a new or expanding
3agricultural business that is located in the agricultural development zone. In
4determining whether to certify a business under this subsection, the department
5corporation shall consider, among other things, the number of jobs that will be
6created or retained by the business.
AB40,1233,127 (b) When the department corporation certifies an agricultural business under
8this subsection, the department corporation shall establish a limit on the amount of
9tax benefits that the business may claim. The department corporation shall enter
10into an agreement with the business that specifies the limit on the amount of tax
11benefits that the business may claim and reporting requirements with which the
12business must comply.
AB40,1233,14 13(4) (a) (intro.) The department of commerce corporation shall notify the
14department of revenue of all the following:
AB40,1233,1715 (b) The department corporation shall annually verify information submitted
16to the department corporation under s. 71.07 (2dm) or (2dx), 71.28 (1dm) or (1dx),
1771.47 (1dm) or (1dx), or 76.636.
AB40,1233,19 18(5) (intro.) The department corporation shall promulgate adopt rules for the
19operation of this section, including rules related to all the following:
AB40,1233,2120 (e) The exchange of information between the department of commerce
21corporation and the department of revenue.
AB40, s. 3437 22Section 3437. 560.799 of the statutes is renumbered 238.399, and 238.399 (1)
23(am) 2., (3) (a), (b) (intro.), (bm) and (c), (5) (intro.), (b), (c) 1. a. and b., 2. b. and c., (d)
241. and (e), (5m) and (6) (a), (b) (intro.), (c), (d), (e), (f) and (g) (intro.) and 1. (intro.),
25as renumbered, are amended to read:
AB40,1234,6
1238.399 (1) (am) 2. The department corporation may by rule specify
2circumstances under which the department corporation may grant exceptions to the
3requirement under subd. 1. that a full-time employee means an individual who, as
4a condition of employment, is required to work at least 2,080 hours per year, but
5under no circumstances may a full-time employee mean an individual who, as a
6condition of employment, is required to work less than 37.5 hours per week.
AB40,1234,8 7(3) Designation of enterprise zones; criteria. (a) The department corporation
8may designate not more than 12 enterprise zones.
AB40,1234,109 (b) (intro.) In determining whether to designate an area under par. (a), the
10department corporation shall consider all of the following:
AB40,1234,1311 (bm) The department corporation shall specify whether an enterprise zone
12designated under par. (a) is located in a tier I county or municipality or a tier II county
13or municipality.
AB40,1234,1514 (c) The department corporation shall, to the extent possible, give preference to
15the greatest economic need.
AB40,1234,17 16(5) Certification. (intro.) The department corporation may certify for tax
17benefits any of the following:
AB40,1234,2118 (b) A business that relocates to an enterprise zone from outside this state, if the
19business offers compensation and benefits to its employees working in the zone for
20the same type of work that are at least as favorable as those offered to its employees
21working outside the zone, as determined by the department corporation.
AB40,1234,2422 (c) 1. a. The business enters into an agreement with the department
23corporation to claim tax benefits only for years during which the business maintains
24the increased level of personnel.
AB40,1235,4
1b. The business offers compensation and benefits for the same type of work to
2its employees working in the enterprise zone that are at least as favorable as those
3offered to its employees working in this state but outside the zone, as determined by
4the department corporation.
AB40,1235,75 2. b. The business enters into an agreement with the department corporation
6to claim tax benefits only for years during which the business maintains the capital
7investment.
AB40,1235,118 c. The business offers compensation and benefits for the same type of work to
9its employees working in the zone that are at least as favorable as those offered to
10its employees working in this state but outside the zone, as determined by the
11department corporation.
AB40,1235,1312 (d) 1. The business is an original equipment manufacturer with a significant
13supply chain in the state, as determined by the department corporation by rule.
AB40,1235,1614 (e) A business located in an enterprise zone if the business purchases tangible
15personal property, items, property, or goods under s. 77.52 (1) (b), (c), or (d), or
16services from Wisconsin vendors, as determined by the department corporation.
AB40,1235,25 17(5m) Additional tax benefits for significant capital expenditures. If the
18department corporation determines that a business certified under sub. (5) makes
19a significant capital expenditure in the enterprise zone, the department corporation
20may certify the business to receive additional tax benefits in an amount to be
21determined by the department corporation, but not exceeding 10 percent of the
22business' capital expenditures. The department corporation shall, in a manner
23determined by the department corporation, allocate the tax benefits a business is
24certified to receive under this subsection over the remainder of the time limit of the
25enterprise zone under sub. (4).
AB40,1236,3
1(6) (a) The department of commerce corporation shall notify the department
2of revenue when the department of commerce corporation certifies a business to
3receive tax benefits.
AB40,1236,54 (b) (intro.) The department corporation shall revoke a certification under sub.
5(5) if the business does any of the following:
AB40,1236,76 (c) The department of commerce corporation shall notify the department of
7revenue within 30 days of a revocation under par. (b).
AB40,1236,108 (d) The department corporation may require a business to repay any tax
9benefits the business claims for a year in which the business failed to maintain
10employment or capital investment levels required by an agreement under sub. (5) (c).
AB40,1236,1311 (e) The department corporation shall determine the maximum amount of the
12tax credits under ss. 71.07 (3w), 71.28 (3w), and 71.47 (3w) that a certified business
13may claim and shall notify the department of revenue of this amount.
AB40,1236,1614 (f) The department corporation shall annually verify the information
15submitted to the department corporation under ss. 71.07 (3w), 71.28 (3w), or 71.47
16(3w).
AB40,1236,1817 (g) (intro.) The department corporation shall promulgate adopt rules specifying
18all of
the following by rule:
AB40,1236,2119 1. (intro.) The definitions of a tier I county or municipality and a tier II county
20or municipality. The department corporation may consider all of the following
21information when establishing the definitions required under this subdivision:
AB40, s. 3438 22Section 3438. 560.7995 of the statutes is renumbered 238.3995, and 238.3995
23(1) (b) and (c), (2) (a) (intro.) and 4., (b) (intro.) and 8., (c) 1. and 2. and (d), (3) (a), (b),
24(c) and (d) 1. and 2., (4) (a) (intro.) and 10., (am), (ar), (b) 1., (c) (intro.) and (d) and
25(5), as renumbered, are amended to read:
AB40,1237,1
1238.3995 (1) (b) "Full-time job" has the meaning given in s. 560.70 238.30 (2m).
AB40,1237,22 (c) "Target population" has the meaning given in s. 560.70 238.30 (6).
AB40,1237,5 3(2) (a) (intro.) Subject to pars. (c) and (e), the department corporation may
4designate an area as an airport development zone if the department corporation
5determines all of the following:
AB40,1237,86 4. That the airport development project is not likely to occur or continue
7without the department's corporation designation of the area as an airport
8development zone.
AB40,1237,109 (b) (intro.) In making a determination under par. (a), the department
10corporation shall consider all of the following:
AB40,1237,1111 8. Any other factors that the department corporation considers relevant.
AB40,1237,1612 (c) 1. The department corporation may not designate as an airport development
13zone, or as any part of an airport development zone, an area that is located within
14the boundaries of an area that is designated as a development zone under s. 560.71
15238.31, as a development opportunity zone under s. 560.795 238.395, or as an
16enterprise development zone under s. 560.797 238.397.
AB40,1237,2317 2. The department corporation shall give the department of transportation the
18opportunity to review and comment on any proposed designation under this
19subsection and the department of transportation may deny any such designation if
20the department of transportation determines that the designation would
21compromise the airport's safety or utility. The department of transportation may
22also review and comment on any land use or compatibility issues related to any
23proposed designation under this subsection.
AB40,1238,324 (d) Notwithstanding pars. (a) to (c), and except as provided in par. (e), the
25department corporation shall designate as an airport development zone the area

1within the boundaries of Adams, Fond du Lac, Green Lake, Juneau, Langlade,
2Lincoln, Marathon, Marquette, Menominee, Oneida, Portage, Price, Shawano,
3Taylor, Waupaca, Waushara, Winnebago, Wood, and Vilas counties.
AB40,1238,12 4(3) (a) When the department corporation designates an area as an airport
5development zone, the department corporation shall specify the length of time, not
6to exceed 84 months, that the designation is effective, subject to par. (d). The
7department corporation shall notify each person certified for tax benefits in an
8airport development zone, the department of revenue, the department of
9transportation, the Wisconsin Housing and Economic Development Authority, and
10the governing body of each county, city, village, town, and federally recognized
11American Indian tribe or band in which territory of the airport development zone is
12located of the designation of and expiration date of the airport development zone.
AB40,1239,213 (b) When the department corporation designates an area as an airport
14development zone, the department corporation shall establish a limit, not to exceed
15$3,000,000, for tax benefits applicable to the airport development zone, except that
16the department corporation shall limit the amount of tax benefits applicable to the
17airport development zone designated under sub. (2) (d) to $750,000. The total tax
18benefits applicable to all airport development zones may not exceed $9,000,000, less
19any amount allocated to technology zones under s. 560.96 238.23 (2) (b) and to
20agricultural development zones under s. 560.798 238.398 (2) (b), and except that the
21total amount allocated to all technology zones under s. 560.96 238.23 (2) (b) and to
22all agricultural development zones under s. 560.798 238.398 (2) (b), may not exceed
23$6,000,000. The department corporation may not reallocate amounts as provided
24under this paragraph on or after January 1, 2010, except that the department
25corporation may, after 48 months from the month of any designation under this

1section, evaluate the area designated as an airport development zone and reallocate
2the amount of available tax benefits.
AB40,1239,53 (c) Annually, the department corporation shall estimate the amount of forgone
4state revenue because of tax benefits claimed by persons in each airport development
5zone.
AB40,1239,106 (d) 1. Notwithstanding the length of time specified by the department
7corporation under par. (a), the designation of an area as an airport development zone
8shall expire 90 days after the day on which the department corporation determines
9that the forgone tax revenues estimated under par. (c) will equal or exceed the limit
10established for the airport development zone.
AB40,1239,1711 2. The department corporation shall immediately notify each person certified
12for tax benefits in an airport development zone, the department of revenue, the
13department of transportation, the Wisconsin Housing and Economic Development
14Authority, and the governing body of each county, city, village, town, and federally
15recognized American Indian tribe or band in which territory of the airport
16development zone is located of a change in the expiration date of the airport
17development zone under this paragraph.
AB40,1239,20 18(4) (a) (intro.) A person that intends to operate a place of business in an airport
19development zone may submit to the department corporation an application and a
20business plan. The business plan shall include all of the following:
AB40,1239,2221 10. Any other information required by the department corporation or the
22department of revenue.
AB40,1240,923 (am) A person that intends to operate a business in the airport development
24zone designated under sub. (2) (d) may submit to the department corporation an
25application and a business plan that includes all of the information required under

1par. (a). In approving business plans submitted under this paragraph, the
2department corporation shall give higher priority to airport development projects
3located or proposed to be located in a distressed area, as defined in s. 560.605 (7) (b)
4areas that have high levels of unemployment, areas that have a low median
5household income, areas where significant number of workers have been
6permanently laid off, areas in which an employer has given public notice of a plant
7closing or a substantial reduction in force that will result in a significant number of
8workers in the area being permanently laid off, and areas affected by other factors
9that indicate they are distressed areas, as determined by the corporation
.
AB40,1240,1110 (ar) The department corporation may not accept or approve any applications
11or business plans submitted under par. (a) on or after March 6, 2009.
AB40,1240,1512 (b) 1. Except as provided in subd. 2., if the department corporation approves
13a business plan under par. (a) or (am), the department corporation shall certify the
14person as eligible for tax benefits. The department corporation shall notify the
15department of revenue within 30 days of certifying a person under this paragraph.
AB40,1240,1816 (c) (intro.) The department corporation shall revoke a person's certification
17under par. (b) when the designation of the applicable airport development zone
18expires or if the person does any of the following:
AB40,1240,2019 (d) The department corporation shall notify the department of revenue within
2030 days after revoking a certification under par. (c).
AB40,1240,24 21(5) Verification of information. The department corporation annually shall
22verify information submitted to the department corporation under ss. 71.07 (2dm)
23and (2dx), 71.28 (1dm) and (1dx), and 71.47 (1dm) and (1dx) as it relates to airport
24development zones.
AB40, s. 3439
1Section 3439. Subchapter VIII (title) of chapter 560 [precedes 560.86] of the
2statutes is repealed.
AB40, s. 3440 3Section 3440. 560.86 of the statutes is repealed.
AB40, s. 3441 4Section 3441. 560.87 of the statutes is repealed.
AB40, s. 3442 5Section 3442. 560.875 of the statutes is repealed.
AB40, s. 3443 6Section 3443. Subchapter IX (title) of chapter 560 [precedes 560.90] of the
7statutes is repealed.
AB40, s. 3444 8Section 3444. 560.90 of the statutes is repealed.
AB40, s. 3445 9Section 3445. 560.905 of the statutes is repealed.
AB40, s. 3446 10Section 3446. 560.92 of the statutes is repealed.
AB40, s. 3447 11Section 3447. 560.93 of the statutes is repealed.
AB40, s. 3448 12Section 3448. 560.96 of the statutes is renumbered 238.23, and 238.23 (2) (a)
13and (b), (3) (a) (intro.), (b) (intro.), (c) and (d), (4) (a) (intro.) and (b) and (5) (intro.),
14(e) and (g), as renumbered, are amended to read:
AB40,1241,1815 238.23 (2) (a) Except as provided in par. (c), the department corporation may
16designate up to 8 areas in the state as technology zones. A business that is located
17in a technology zone and that is certified by the department corporation under sub.
18(3) is eligible for a tax credit as provided in sub. (3).
AB40,1242,319 (b) The designation of an area as a technology zone shall be in effect for 10 years
20from the time that the department corporation first designates the area. Not more
21than $5,000,000 in tax credits may be claimed in a technology zone, except that the
22department corporation may allocate the amount of unallocated airport
23development zone tax credits, as provided under s. 560.7995 238.3995 (3) (b), to
24technology zones for which the $5,000,000 maximum allocation is insufficient. The
25department corporation may change the boundaries of a technology zone during the

1time that its designation is in effect. A change in the boundaries of a technology zone
2does not affect the duration of the designation of the area or the maximum tax credit
3amount that may be claimed in the technology zone.
AB40,1242,6 4(3) (a) (intro.) Except as provided in par. (e), the department corporation may
5certify for tax credits in a technology zone a business that satisfies all of the following
6requirements:
AB40,1242,87 (b) (intro.) In determining whether to certify a business under this subsection,
8the department corporation shall consider all of the following:
AB40,1242,169 (c) When the department corporation certifies a business under this
10subsection, the department corporation shall establish a limit on the amount of tax
11credits that the business may claim. Unless its certification is revoked, and subject
12to the limit on the tax credit amount established by the department corporation
13under this paragraph, a business that is certified may claim a tax credit for 3 years,
14except that a business that experiences growth, as determined for that business by
15the department corporation under par. (d) and sub. (5) (e), may claim a tax credit for
16up to 5 years.
AB40,1242,2417 (d) The department corporation shall enter into an agreement with a business
18that is certified under this subsection. The agreement shall specify the limit on the
19amount of tax credits that the business may claim, the extent and type of growth,
20which shall be specific to the business, that the business must experience to extend
21its eligibility for a tax credit, the business' baseline against which that growth will
22be measured, any other conditions that the business must satisfy to extend its
23eligibility for a tax credit, and reporting requirements with which the business must
24comply.
AB40,1243,2
1(4) (a) (intro.) The department of commerce corporation shall notify the
2department of revenue of all the following:
AB40,1243,53 (b) The department corporation shall annually verify information submitted
4to the department corporation under ss. 71.07 (2di), (2dm), (2dx), and (3g), 71.28
5(1di), (1dm), (1dx), and (3g), and 71.47 (1di), (1dm), (1dx), and (3g).
AB40,1243,7 6(5) (intro.) The department corporation shall promulgate adopt rules for the
7operation of this section, including rules related to all the following:
AB40,1243,118 (e) Standards for extending a business's certification, including what
9measures, in addition to job creation, the department corporation will use to
10determine the growth of a specific business and how the department corporation will
11establish baselines against which to measure growth.
AB40,1243,1312 (g) The exchange of information between the department of commerce
13corporation and the department of revenue.
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