238.301(3)(d)
(d) A compliance schedule that includes a sequence of anticipated actions to be taken or goals to be achieved by the person before the person may receive tax benefits under
s. 238.303.
238.301(3)(e)
(e) The reporting requirements with which the person must comply.
238.301(3)(f)
(f) If feasible, a determination of the tax benefits the person will be authorized to claim under
s. 238.303 (2) if the person fulfills the terms of the contract.
238.301 History
History: 2009 a. 2;
2011 a. 32 s.
3410; Stats. 2011 s. 238.301.
238.302
238.302
Eligible activities. A person who conducts or proposes to conduct any of the following may be certified under
s. 238.301 (2):
238.302(1)
(1) Job creation project. A project that creates and maintains for a period of time established by the corporation by rule full-time jobs in addition to any existing full-time jobs provided by the person.
238.302(2)
(2) Capital investment project. A project that involves a significant investment of capital, as defined by the corporation by rule under
s. 238.306 (2) (b), by the person in new equipment, machinery, real property, or depreciable personal property.
238.302(3)
(3) Employee training project. A project that involves significant investments in the training or reeducation of employees, as defined by the corporation by rule under
s. 238.306 (2) (c), by the person for the purpose of improving the productivity or competitiveness of the business of the person.
238.302(4)
(4) Project related to persons with corporate headquarters in Wisconsin. A project that will result in the location or retention of a person's corporate headquarters in Wisconsin or that will result in the retention of employees holding full-time jobs in Wisconsin if the person's corporate headquarters are located in Wisconsin.
238.302 History
History: 2009 a. 2;
2011 a. 32 s.
3411; Stats. 2011 s. 238.302.
238.303
238.303
Limits on tax benefits and claiming tax benefits. 238.303(1)(a)(a) Except as provided in
pars. (am) and
(b), and subject to a reallocation by the corporation pursuant to rules adopted under
s. 238.15 (3) (d), the total tax benefits available to be allocated by the corporation under ss.
238.301 to
238.306 may not exceed the sum of the tax benefits remaining to be allocated under s.
560.71 to
560.785, 2009 stats., s.
560.797, 2009 stats., s.
560.798, 2009 stats., s.
560.7995, 2009 stats., and s.
560.96, 2009 stats., on March 6, 2009, plus $25,000,000.
238.303 Note
NOTE: Section 238.303 (1) (title) was renumbered from s. 560.703 (1) (title) by the legislative reference bureau under s. 13.92 (1) (bm) 2.
238.303(1)(am)
(am) Before the corporation allocates the additional $25,000,000 in tax benefits specified in
par. (a), the corporation shall submit its plan for such allocation to the joint committee on finance. If the cochairpersons of the committee do not notify the corporation within 14 working days after the date of the corporation's submittal that the committee has scheduled a meeting for the purpose of reviewing the plan, the plan may be implemented and the additional amount may be allocated as proposed by the corporation. If, within 14 working days after the date of the corporation's submittal, the cochairpersons of the committee notify the corporation that the committee has scheduled a meeting for the purpose of reviewing the proposed plan, the plan may be implemented and the additional amount allocated only upon approval of the committee.
238.303(1)(b)
(b) The corporation may submit to the joint committee on finance a request in writing to exceed the total tax benefits specified in
par. (a). The corporation shall submit with its request a justification for seeking an increase under this paragraph. The joint committee on finance, following its review, may approve or disapprove an increase in the total tax benefits available to be allocated under
ss. 238.301 to
238.306.
238.303(2)
(2) Authority to claim tax benefits. The corporation may authorize a person certified under
s. 238.301 (2) to claim tax benefits only after the person has submitted a report to the corporation that documents to the satisfaction of the corporation that the person has complied with the terms of the contract under
s. 238.301 (3) and the requirements of any applicable rules adopted under
s. 238.306 (2).
238.303(3)
(3) Notice of eligibility. The corporation shall provide to the person and to the department of revenue a notice of eligibility to receive tax benefits that reports the amount of tax benefits for which the person is eligible.
238.303 History
History: 2009 a. 2,
265;
2011 a. 4;
2011 a. 32 ss.
3412 to
3415; Stats. 2011 s. 238.303; s. 13.92 (1) (bm) 2.
238.304
238.304
Eligible activities in economically distressed areas and benefiting members of targeted groups. The corporation may authorize a person certified under
s. 238.301 (2) to claim additional tax benefits under
s. 238.303 if, after conducting an investigation, the corporation determines any of the following:
238.304(1)
(1) The person conducts at least one eligible activity in an area designated by the corporation as economically distressed. In designating an area as economically distressed under this subsection, the corporation shall follow the methodology established by rule under
s. 238.306 (2) (e).
238.304(2)
(2) The person conducts at least one eligible activity that benefits, creates, retains, or significantly upgrades full-time jobs for, that trains, or that reeducates, members of a targeted group.
238.304 History
History: 2009 a. 2;
2011 a. 32 s.
3416; Stats. 2011 s. 238.304.
238.305
238.305
Revocation of certification. The corporation shall revoke the certification of a person who does any of the following:
238.305(2)
(2) Supplies false or misleading information to obtain tax benefits under
s. 238.303.
238.305(3)
(3) Leaves the state to conduct substantially the same business outside of the state.
238.305(4)
(4) Ceases operations in the state and does not renew operation of the business or a similar business within 12 months.
238.305 History
History: 2009 a. 2;
2011 a. 32 s.
3417; Stats. 2011 s. 238.305.
238.306
238.306
Responsibilities of the corporation. The corporation shall do all of the following:
238.306(1)(b)
(b) Notify and obtain written approval from the chief executive officer of the corporation for any certification under
sub. (2) (j).
238.306(2)
(2) Rules. Establish by rule all of the following:
238.306(2)(a)
(a) A schedule of hourly wage ranges to be paid, and health insurance benefits to be provided, to an employee by a person certified under
s. 238.301 (2) and the corresponding per employee tax benefit for which a person certified under
s. 238.301 (2) may be eligible.
238.306(2)(b)
(b) A definition of "significant investment of capital" for purposes of
s. 238.302 (2), together with a corresponding schedule of tax benefits for which a person who is certified under
s. 238.301 (2) and who conducts a project described in
s. 238.302 (2) may be eligible. The corporation shall include in the definition required under this paragraph a schedule of investments that takes into consideration the size or nature of the business.
238.306(2)(c)
(c) A definition of "significant investments in the training or reeducation of employees" for purposes of
s. 238.302 (3), together with a corresponding schedule of tax benefits for which a person who is certified under
s. 238.301 (2) and who conducts a project under
s. 238.302 (3) may be eligible.
238.306(2)(d)
(d) A schedule of tax benefits for which a person who is certified under
s. 238.301 (2) and who conducts a project that will result in the location or retention of a person's corporate headquarters in Wisconsin may be eligible.
238.306(2)(e)
(e) The methodology for designating an area as economically distressed under
s. 238.304 (1). The methodology under this paragraph shall require the corporation to consider the most current data available for the area and for the state on the following indicators:
238.306(2)(e)7.
7. Other significant or irregular indicators of economic distress, such as a natural disaster.
238.306(2)(f)
(f) A schedule of additional tax benefits for which a person who is certified under
s. 238.301 (2) and who conducts an eligible activity described under
s. 238.304 may be eligible.
238.306(2)(g)
(g) Reporting requirements, minimum benchmarks, and outcomes expected of a person certified under
s. 238.301 (2) before that person may receive tax benefits under
s. 238.303.
238.306(2)(h)
(h) Policies, criteria, and methodology for allocating a portion of the tax benefits available under
s. 238.303 to rural areas.
238.306(2)(i)
(i) Policies, criteria, and methodology for allocating a portion of the tax benefits available under
s. 238.303 to small businesses.
238.306(2)(j)
(j) Policies and criteria for certifying a person who may be eligible for tax benefits greater than or equal to $3,000,000.
238.306(3)
(3) Reporting. Annually, 6 months after the report has been submitted under
s. 238.07 (2), submit to the joint legislative audit committee and to the appropriate standing committees of the legislature under
s. 13.172 (3) a comprehensive report assessing the program under
ss. 238.301 to
238.306. The report under this subsection shall update the applicable information provided in the report under
s. 238.07 (2).
238.306 History
History: 2009 a. 2;
2011 a. 32 s.
3418; Stats. 2011 s. 238.306.
238.31
238.31
Designation of development zone. 238.31(1)
(1) The corporation may designate an area as a development zone if all of the following apply:
238.31(1)(ac)
(ac) The corporation has invited a local governing body to nominate the area under
s. 238.315.
238.31(1)(b)
(b) The corporation has evaluated the local governing body's application as described in
s. 238.325.
238.31(1)(e)
(e) The corporation determines all of the following:
238.31(1)(e)1.
1. That designation of the area as a development zone will serve a public purpose.
238.31(1)(e)2.
2. That designation of the area as a development zone will likely retain or increase employment in the area.
238.31(1)(e)3.
3. That economic development in the area is not likely to occur or continue without the corporation's designation of the area as a development zone.
238.31(1)(e)4.
4. That the area meets at least 3 of the following criteria:
238.31(1)(e)4.a.
a. The unemployment rate in the area is higher than the state average for the 18 months immediately preceding the date on which the application under
s. 238.32 (2) or
(3) was submitted to the corporation.
238.31(1)(e)4.b.
b. The percentage of persons residing in the area who are members of households with household income levels at or below 80% of the statewide median household income is higher than the state average.
238.31(1)(e)4.c.
c. The percentage of households in the area receiving unemployment insurance under
ch. 108, relief funded by a relief block grant under
ch. 49, or aid to families with dependent children under
s. 49.19 is higher than the state average.
238.31(1)(e)4.d.
d. In the 36 months immediately preceding the date on which the application under
s. 238.32 (2) or
(3) was submitted to the corporation, a number of workers in the area were permanently laid off by their employer or became unemployed as a result of a business action subject to
s. 109.07 (1m).
238.31(1)(e)4.e.
e. An employer in the vicinity of the area has given public notice under
s. 109.07 (1m) (a) of either a business closing or a mass layoff of at least 25 employees, or 25% of the employees, of a business, whichever is greater, that will result in a number of workers in the area being laid off permanently.
238.31(1m)
(1m) In making a determination under
sub. (1) (e), the corporation shall consider all of the following:
238.31(1m)(a)
(a) The extent of poverty, unemployment, or other factors contributing to general economic hardship in the area.
238.31(1m)(b)
(b) The prospects for new investment and economic development in the area.
238.31(1m)(c)
(c) The amount of investment that is likely to result from the designation of the area as a development zone.
238.31(1m)(d)
(d) The number of full-time jobs that are likely to be created or retained in the area as a result of its designation as a development zone.
238.31(1m)(e)
(e) The number of full-time jobs that are likely to be available to the target population as a result of the designation of the area as a development zone.
238.31(1m)(f)
(f) The competitive effect of designating the area as a development zone on other businesses in the vicinity of the area.
238.31(1m)(h)
(h) Any other factors that the corporation considers relevant.
238.31(2)
(2) In determining whether an area meets the requirements under
sub. (1) (e) or
s. 238.335, the corporation may rely on any data provided by the local governing body that the corporation determines is relevant.
238.31(3)
(3) The corporation shall do all of the following:
238.31(3)(a)
(a) Determine the number of development zones designated under
sub. (1) but may not designate more than 22 development zones over the life of the program.
238.31(3)(b)
(b) Divide the number of development zones as evenly as possible between metropolitan statistical areas and areas that are not metropolitan statistical areas.
238.31(3)(c)1.1. Designate at least one development zone that is entirely within a 1st class city.
238.31(3)(c)2.
2. Designate at least 2 development zones that are each at least partially within an Indian reservation.
238.31(3)(c)3.
3. Of the development zones that are designated after April 25, 1996, designate one that is in an urban area.
