SB21,1513,43 (e) An area in the city of Milwaukee, the legal description of which is provided
4to the corporation authority by the local governing body of the city of Milwaukee.
SB21,1513,75 (f) For the Gateway Project, an area in the city of Beloit, the legal description
6of which is provided to the corporation authority by the local governing body of the
7city of Beloit.
SB21,1513,98 (g) An area in the city of Janesville, the legal description of which is provided
9to the corporation authority by the local governing body of the city of Janesville.
SB21,1513,1110 (h) An area in the city of Kenosha, the legal description of which is provided to
11the corporation authority by the local governing body of the city of Kenosha.
SB21,1513,1312 (i) An area in the city of Beloit, the legal description of which is provided to the
13corporation authority by the local governing body of the city of Beloit.
SB21,1513,16 14(2) (c) Annually, the corporation authority shall estimate the amount of forgone
15state revenue because of tax benefits claimed by persons in each development
16opportunity zone.
SB21,1513,2017 (d) 1. Notwithstanding pars. (a) and (e), the designation of an area as a
18development opportunity zone shall expire 90 days after the day on which the
19corporation authority determines that the forgone tax revenues under par. (c) will
20equal or exceed the limit for the development opportunity zone.
SB21,1513,2321 2. The corporation authority shall immediately notify the local governing body
22of the city in which the development opportunity zone is located of a change in the
23expiration date of the development opportunity zone under this paragraph.
SB21,1514,524 (e) 1. The corporation authority may extend the designation of an area under
25sub. (1) (g) as a development opportunity zone for an additional 60 months if the

1corporation authority determines that an extension under this subdivision would
2support economic development within the city. If the corporation authority extends
3the designation of the area as a development opportunity zone, the limit for tax
4benefits for the development opportunity zone under sub. (1) (g) is increased by
5$5,000,000.
SB21,1514,126 2. The corporation authority may extend the designation of an area under sub.
7(1) (h) as a development opportunity zone for an additional 60 months if the
8corporation authority determines that an extension under this subdivision would
9support economic development within the city. If the corporation authority extends
10the designation of the area as a development opportunity zone, the limit for tax
11benefits for the development opportunity zone under sub. (1) (h) is increased by
12$5,000,000.
SB21,1514,1813 3. The corporation authority may extend the designation of an area under sub.
14(1) (i) as a development opportunity zone for an additional 60 months if the
15corporation authority determines that an extension will support economic
16development within the city. If the corporation authority grants an extension under
17this subdivision, the limit for tax benefits for the development opportunity zone
18under sub. (1) (i) is increased by $5,000,000.
SB21,1514,24 19(3) (a) 1. Any person that is conducting or that intends to conduct economic
20activity in a development opportunity zone under sub. (1) (a) or (b) and that, in
21conjunction with the local governing body of the city in which the development
22opportunity zone is located, submits a project plan as described in par. (b) to the
23corporation authority no later than 6 months after April 23, 1994, shall be entitled
24to claim tax benefits while the area is designated as a development opportunity zone.
SB21,1515,6
12. Any person that is conducting or that intends to conduct economic activity
2in a development opportunity zone under sub. (1) (c) and that, in conjunction with
3the local governing body of the city in which the development opportunity zone is
4located, submits a project plan as described in par. (b) to the corporation authority
5no later than 6 months after April 28, 1995, shall be entitled to claim tax benefits
6while the area is designated as a development opportunity zone.
SB21,1515,127 3. Any person that is conducting or that intends to conduct economic activity
8in a development opportunity zone under sub. (1) (d) and that, in conjunction with
9the local governing body of the city in which the development opportunity zone is
10located, submits a project plan as described in par. (b) to the corporation authority
11no later than July 1, 2000, shall be entitled to claim tax benefits while the area is
12designated as a development opportunity zone.
SB21,1515,1813 4. Any person that is conducting or that intends to conduct economic activity
14in a development opportunity zone under sub. (1) (e), (f), (g), (h), or (i) and that, in
15conjunction with the local governing body of the city in which the development
16opportunity zone is located, submits a project plan as described in par. (b) to the
17corporation authority shall be entitled to claim tax benefits while the area is
18designated as a development opportunity zone.
SB21,1515,2019 (b) 9. Other information required by the corporation authority or the
20department of revenue.
SB21,1515,2221 (c) The corporation authority shall notify the department of revenue of all
22persons entitled to claim tax benefits under this subsection.
SB21,1515,2523 (d) The corporation authority annually shall verify information submitted to
24the corporation authority under s. 71.07 (2di), (2dm), or (2dx), 71.28 (1di), (1dm), or
25(1dx), 71.47 (1di), (1dm), or (1dx), or 76.636.
SB21,1516,2
1(4) (a) (intro.) The corporation authority shall revoke the entitlement of a
2person to claim tax benefits under sub. (3) if the person does any of the following:
SB21,1516,43 (b) The corporation authority shall notify the department of revenue within 30
4days after revoking an entitlement under par. (a).
SB21,1516,8 5(5) (a) (intro.) The corporation authority may certify for tax benefits a person
6that is conducting economic activity in the development opportunity zone under sub.
7(1) (e) or (f) and that is not otherwise entitled to claim tax benefits if all of the
8following apply:
SB21,1516,119 2. The corporation authority determines that the economic activity of the other
10person under subd. 1. would not have occurred but for the involvement of the person
11to be certified for tax benefits under this subsection.
SB21,1516,1412 3. The person to be certified for tax benefits under this subsection will pass the
13benefits through to the other person conducting the economic activity under subd.
141., as determined by the corporation authority.
SB21,1516,1815 (b) A person intending to claim tax benefits under this subsection shall submit
16to the corporation authority an application, in the form required by the corporation
17authority, containing information required by the corporation authority and by the
18department of revenue.
SB21,1516,2019 (c) The corporation authority shall notify the department of revenue of all
20persons certified to claim tax benefits under this subsection.
SB21,1516,2321 (d) The corporation authority annually shall verify information submitted to
22the corporation authority under s. 71.07 (2dm) or (2dx), 71.28 (1dm) or (1dx), 71.47
23(1dm) or (1dx), or 76.636.
SB21,1516,2524 (e) (intro.) The corporation authority shall revoke the entitlement of a person
25to claim tax benefits under this subsection if the person does any of the following:
SB21,1517,2
13. Does not pass the benefits through to the other person conducting the
2economic activity under par. (a) 1., as determined by the corporation authority.
SB21,1517,43 (f) The corporation authority shall notify the department of revenue within 30
4days after revoking an entitlement under par. (e).
SB21,4026 5Section 4026. 238.397 of the statutes is renumbered 235.397, and 235.397 (1)
6(am), (c) and (d), (2) (a) (intro.) and 4. a. and d., (b) (intro.) and 8., (bg) (intro.), (br)
7(intro.), (c), (d) and (e), (3) (a), (b) 11. and (c), (4) (a), (c), (d) and (g), (5) (a), (b) and (d)
81. and 2. and (6) (a) (intro.) and (b), as renumbered, are amended to read:
SB21,1517,109 235.397 (1) (am) "Full-time job" has the meaning given in s. 238.30 235.30
10(2m).
SB21,1517,1111 (c) "Target population" has the meaning given in s. 238.30 235.30 (6).
SB21,1517,1212 (d) "Tax benefits" has the meaning given in s. 238.30 235.30 (7).
SB21,1517,15 13(2) (a) (intro.) Subject to pars. (c), (d), and (e), the corporation authority may
14designate an area as an enterprise development zone for a project if the corporation
15authority determines all of the following:
SB21,1517,1816 4. a. The unemployment rate in the area is higher than the state average for
17the 18 months immediately preceding the date on which the application under sub.
18(3) was submitted to the corporation authority.
SB21,1517,2219 d. In the 36 months immediately preceding the date on which the application
20under sub. (3) was submitted to the corporation authority, a number of workers in
21the area were permanently laid off by their employer or became unemployed as a
22result of a business action subject to s. 109.07 (1m).
SB21,1517,2423 (b) (intro.) In making a determination under par. (a), the corporation authority
24shall consider all of the following:
SB21,1517,2525 8. Any other factors that the corporation authority considers relevant.
SB21,1518,3
1(bg) (intro.) Notwithstanding par. (a) and subject to pars. (c), (d), and (e), the
2corporation authority may designate an area as an enterprise development zone for
3a project if the corporation authority determines all of the following:
SB21,1518,54 (br) (intro.) In making a determination under par. (bg), the corporation
5authority shall consider all of the following:
SB21,1518,96 (c) The corporation authority may not designate as an enterprise development
7zone, or as any part of an enterprise development zone, an area that is located within
8the boundaries of an area that is designated as a development opportunity zone
9under s. 238.395 235.395, the designation of which is in effect.
SB21,1518,1310 (d) The corporation authority may not designate more than 98 enterprise
11development zones unless the corporation authority obtains the approval of the joint
12committee on finance to do so. Of the enterprise development zones that the
13corporation authority designates, at least 10 shall be designated under par. (bg).
SB21,1518,1514 (e) The corporation authority may not designate any area as an enterprise
15development zone on or after March 6, 2009.
SB21,1518,19 16(3) (a) A person that conducts or that intends to conduct a project and that
17desires to have the area in which the project is or is to be conducted designated as
18an enterprise development zone for the purpose of claiming tax benefits may submit
19to the corporation authority an application and a project plan.
SB21,1518,2120 (b) 11. Any other information required by the corporation authority or the
21department of revenue.
SB21,1518,2322 (c) The corporation authority may not accept or approve any applications or
23project plans submitted under par. (a) on or after March 6, 2009.
SB21,1519,3 24(4) (a) Except as provided in par. (h), if the corporation authority approves a
25project plan under sub. (3) and designates the area in which the person submitting

1the project plan conducts or intends to conduct the project as an enterprise
2development zone under the criteria under sub. (2), the corporation authority shall
3certify the person as eligible for tax benefits.
SB21,1519,74 (c) When the corporation authority designates an area as an enterprise
5development zone for a project, the corporation authority shall notify the governing
6body of any city, village, town, or federally recognized American Indian tribe or band
7in which the area is located of the area's designation.
SB21,1519,118 (d) The corporation authority shall notify the department of revenue of all
9persons entitled to claim tax benefits under this section, except that the corporation
10authority shall notify the office of the commissioner of insurance of all persons
11entitled to claim the credit under s. 76.636.
SB21,1519,1312 (g) The corporation authority annually shall verify information submitted to
13the corporation authority under s. 71.07 (2dx), 71.28 (1dx), 71.47 (1dx), or 76.636.
SB21,1519,17 14(5) (a) When the corporation authority designates an area as an enterprise
15development zone under this section, the corporation authority shall specify the
16length of time, not to exceed 84 months, that the designation is effective, subject to
17par. (d) and sub. (6).
SB21,1519,2018 (b) When the corporation authority designates an area as an enterprise
19development zone under this section, the corporation authority shall establish a
20limit, not to exceed $3,000,000, for tax benefits for the enterprise development zone.
SB21,1519,2521 (d) 1. Notwithstanding the length of time specified by the corporation authority
22under par. (a), the designation of an area as an enterprise development zone shall
23expire 90 days after the day on which the corporation authority determines that the
24forgone tax revenues under par. (c) will equal or exceed the limit established for the
25enterprise development zone.
SB21,1520,5
12. The corporation authority shall immediately notify the department of
2revenue and the governing body of any city, village, town, or federally recognized
3American Indian tribe or band in which the enterprise development zone is located
4of a change in the expiration date of the enterprise development zone under this
5paragraph.
SB21,1520,8 6(6) (a) (intro.) The corporation authority shall revoke the entitlement of a
7person to claim tax benefits under this section, and the designation of the area as an
8enterprise development zone shall expire, if the person does any of the following:
SB21,1520,109 (b) The corporation authority shall notify the department of revenue within 30
10days after revoking an entitlement under par. (a).
SB21,4027 11Section 4027. 238.398 of the statutes is renumbered 235.398, and 235.398 (2)
12(a) and (b), (3) (a) and (b), (4) (a) (intro.) and (b) and (5) (intro.) and (e), as renumbered,
13are amended to read:
SB21,1520,1814 235.398 (2) (a) Except as provided under par. (c), the corporation authority may
15designate one area in the state as an agricultural development zone. The area must
16be located in a rural municipality. An agricultural business that is located in an
17agricultural development zone and that is certified by the corporation authority
18under sub. (3) is eligible for tax benefits as provided in sub. (3).
SB21,1521,419 (b) The designation of an area as an agricultural development zone shall be in
20effect for 10 years from the time that the corporation authority first designates the
21area. Not more than $5,000,000 in tax benefits may be claimed in an agricultural
22development zone, except that the corporation authority may allocate the amount of
23unallocated airport development zone tax credits, as provided under s. 238.3995
24235.3995 (3) (b), to agricultural development zones for which the $5,000,000
25maximum allocation is insufficient. The corporation authority may change the

1boundaries of an agricultural development zone during the time that its designation
2is in effect. A change in the boundaries of an agricultural development zone does not
3affect the duration of the designation of the area or the maximum tax benefit amount
4that may be claimed in the agricultural development zone.
SB21,1521,10 5(3) (a) Except as provided under par. (c), the corporation authority may certify
6for tax benefits in an agricultural development zone a new or expanding agricultural
7business that is located in the agricultural development zone. In determining
8whether to certify a business under this subsection, the corporation authority shall
9consider, among other things, the number of jobs that will be created or retained by
10the business.
SB21,1521,1611 (b) When the corporation authority certifies an agricultural business under
12this subsection, the corporation authority shall establish a limit on the amount of tax
13benefits that the business may claim. The corporation authority shall enter into an
14agreement with the business that specifies the limit on the amount of tax benefits
15that the business may claim and reporting requirements with which the business
16must comply.
SB21,1521,18 17(4) (a) (intro.) The corporation authority shall notify the department of revenue
18of all the following:
SB21,1521,2119 (b) The corporation authority shall annually verify information submitted to
20the corporation authority under s. 71.07 (2dm) or (2dx), 71.28 (1dm) or (1dx), 71.47
21(1dm) or (1dx), or 76.636.
SB21,1521,24 22(5) (intro.) The corporation authority shall adopt rules policies and procedures
23for the operation of this section, including rules policies and procedures related to all
24of the following:
SB21,1522,2
1(e) The exchange of information between the corporation authority and the
2department of revenue.
SB21,4028 3Section 4028. 238.399 of the statutes, as affected by 2015 Wisconsin Act ....
4(this act), is renumbered 235.399, and 235.399 (1) (am) 2. (intro.), (3) (a), (b) (intro.),
5(bm), (c) and (d), (5) (intro.), (b), (c) 1. a. and b. and 2. b. and c., (d) 1. and (e), (5m) and
6(6) (a), (b) (intro.), (c), (d), (e), (f) and (g) (intro.) and 1. (intro.), as renumbered, are
7amended to read:
SB21,1522,118 235.399 (1) (am) 2. (intro.) The corporation authority may grant exceptions to
9the requirement under subd. 1. that a full-time employee means an individual who,
10as a condition of employment, is required to work at least 2,080 hours per year if all
11of the following apply:
SB21,1522,13 12(3) (a) The corporation authority may designate not more than 30 enterprise
13zones.
SB21,1522,1514 (b) (intro.) In determining whether to designate an area under par. (a), the
15corporation authority shall consider all of the following:
SB21,1522,1816 (bm) The corporation authority shall specify whether an enterprise zone
17designated under par. (a) is located in a tier I county or municipality or a tier II county
18or municipality.
SB21,1522,2019 (c) The corporation authority shall, to the extent possible, give preference to the
20greatest economic need.
SB21,1523,221 (d) Notwithstanding pars. (b) and (c), the corporation authority shall designate
22as enterprise zones at least 3 areas comprising political subdivisions whose
23populations total less than 5,000 and at least 2 areas comprising political
24subdivisions whose populations total 5,000 or more but less than 30,000. In
25designating an enterprise zone under this paragraph, the corporation authority may

1consider indicators of an area's economic need and the effect of designation on other
2economic development activities.
SB21,1523,4 3(5) Certification. (intro.) The corporation authority may certify for tax
4benefits any of the following:
SB21,1523,85 (b) A business that relocates to an enterprise zone from outside this state, if the
6business offers compensation and benefits to its employees working in the zone for
7the same type of work that are at least as favorable as those offered to its employees
8working outside the zone, as determined by the corporation authority.
SB21,1523,119 (c) 1. a. The business enters into an agreement with the corporation authority
10to claim tax benefits only for years during which the business maintains the
11increased level of personnel.
SB21,1523,1512 b. The business offers compensation and benefits for the same type of work to
13its employees working in the enterprise zone that are at least as favorable as those
14offered to its employees working in this state but outside the zone, as determined by
15the corporation authority.
SB21,1523,1816 2. b. The business enters into an agreement with the corporation authority to
17claim tax benefits only for years during which the business maintains the capital
18investment.
SB21,1523,2219 c. The business offers compensation and benefits for the same type of work to
20its employees working in the zone that are at least as favorable as those offered to
21its employees working in this state but outside the zone, as determined by the
22corporation authority.
SB21,1523,2423 (d) 1. The business is a manufacturer with a significant supply chain in the
24state, as determined by the corporation authority.
SB21,1524,3
1(e) A business located in an enterprise zone if the business purchases tangible
2personal property, items, property, or goods under s. 77.52 (1) (b), (c), or (d), or
3services from Wisconsin vendors, as determined by the corporation authority.
SB21,1524,12 4(5m) Additional tax benefits for significant capital expenditures. If the
5corporation authority determines that a business certified under sub. (5) makes a
6significant capital expenditure in the enterprise zone, the corporation authority may
7certify the business to receive additional tax benefits in an amount to be determined
8by the corporation authority, but not exceeding 10 percent of the business' capital
9expenditures. The corporation authority shall, in a manner determined by the
10corporation authority, allocate the tax benefits a business is certified to receive under
11this subsection over the remainder of the time limit of the enterprise zone under sub.
12(4).
SB21,1524,14 13(6) (a) The corporation authority shall notify the department of revenue when
14the corporation authority certifies a business to receive tax benefits.
SB21,1524,1615 (b) (intro.) The corporation authority shall revoke a certification under sub. (5)
16if the business does any of the following:
SB21,1524,1817 (c) The corporation authority shall notify the department of revenue within 30
18days of a revocation under par. (b).
SB21,1524,2219 (d) The corporation authority may require a business to repay any tax benefits
20the business claims for a year in which the business failed to maintain employment
21levels or a significant capital investment in property required by an agreement under
22sub. (5) (c).
SB21,1524,2523 (e) The corporation authority shall determine the maximum amount of the tax
24credits under ss. 71.07 (3w), 71.28 (3w), and 71.47 (3w) that a certified business may
25claim and shall notify the department of revenue of this amount.
SB21,1525,2
1(f) The corporation authority shall annually verify the information submitted
2to the corporation authority under ss. 71.07 (3w), 71.28 (3w), or 71.47 (3w).
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