AB100-ASA1, s. 3124 Section 3124. 560.75 (9) of the statutes is repealed.

AB100-ASA1, s. 3125 Section 3125. 560.765 (3) (c) of the statutes is amended to read:

AB100-ASA1,1736,21 560.765 (3) (c) The number of full-time jobs that will be created, retained or substantially upgraded as a result of the person's economic activity in relation to the amount of tax benefits estimated for the person under sub. (4).

AB100-ASA1, s. 3126 Section 3126. 560.765 (3) (i) of the statutes is repealed.

AB100-ASA1, s. 3127 Section 3127. 560.765 (5) (e) of the statutes is amended to read:

AB100-ASA1,1737,3 560.765 (5) (e) The estimated number of full-time jobs that will be created, retained or significantly upgraded in the development zone because of the person's business.

AB100-ASA1, s. 3128 Section 3128. 560.765 (5) (f) of the statutes is amended to read:

AB100-ASA1,1737,7 560.765 (5) (f) An estimate of the number or percentage of full-time jobs described in par. (e) that are or will likely be held by members of the targeted population.

AB100-ASA1, s. 3129 Section 3129. 560.768 (1) (a) of the statutes is amended to read:

AB100-ASA1,1737,13 560.768 (1) (a) The department shall establish a limit on the maximum amount of tax benefits a person certified under s. 560.765 (3) may claim while an area is designated as a development zone. The limit may specify a minimum amount of the total tax benefits that may be used exclusively for the credits under ss. 71.07 (2dj), 71.28 (1dj) and 71.47 (1dj), subject to s. 560.75 (9).

AB100-ASA1, s. 3130 Section 3130. 560.768 (1) (b) 2. of the statutes is amended to read:

AB100-ASA1,1737,19 560.768 (1) (b) 2. Establish a limit which does not greatly exceed a recommended limit, established under rules promulgated by the department based on the cost, number and types of full-time jobs that will be created, retained or upgraded, including full-time jobs available to members of the targeted population, as a result of the economic activity of the person certified under s. 560.765 (3).

AB100-ASA1, s. 3131 Section 3131. 560.78 (1) (a) of the statutes is amended to read:

AB100-ASA1,1737,22 560.78 (1) (a) Result in the direct loss of full-time jobs at another of the person's business locations in this state outside of the development zone.

AB100-ASA1, s. 3132 Section 3132. 560.78 (2) (a) of the statutes is amended to read:

AB100-ASA1,1738,3 560.78 (2) (a) The total number of full-time jobs provided by the person in this state would be reduced if the person were not certified under s. 560.765 (3) or if the person's certification were revoked.

AB100-ASA1, s. 3133 Section 3133. 560.78 (3) (b) of the statutes is amended to read:

AB100-ASA1,1738,9 560.78 (3) (b) Only the department may determine whether sub. (2) (a) or (b) applies to a business relocation described in par. (a) if the business relocation would likely result in the loss of full-time jobs at or transfer of employes from a business location that is in this state but outside the limits of any city, village, town or federally recognized American Indian reservation in which the development zone is located.

AB100-ASA1, s. 3134 Section 3134. 560.785 of the statutes is created to read:

AB100-ASA1,1738,14 560.785 Rules on eligibility for tax benefits. (1) For the development zone program under ss. 560.70 to 560.78 and the enterprise development zone program under s. 560.797, the department shall promulgate rules that further define a person's eligibility for tax benefits. The rules shall do at least all of the following:

AB100-ASA1,1738,16 (a) Limit a person's eligibility to claim tax benefits for retaining full-time jobs to those jobs that likely would not have been retained but for the tax benefits.

AB100-ASA1,1738,19 (b) Allow a person to claim up to $6,500 in tax benefits during the time that an area is designated as a development zone or as an enterprise development zone for any of the following:

AB100-ASA1,1738,20 1. Creating a full-time job that is filled by a member of the target population.

AB100-ASA1,1738,21 2. Retaining a full-time job that is filled by a member of the target population.

AB100-ASA1,1738,24 (c) Allow a person to claim up to $4,000 in tax benefits during the time that an area is designated as a development zone or as an enterprise development zone for any of the following:

AB100-ASA1,1739,2 1. Creating a full-time job that is filled by an individual who is not a member of the target population.

AB100-ASA1,1739,4 2. Retaining a full-time job that is filled by an individual who is not a member of the target population.

AB100-ASA1,1739,6 (d) Require at least 25% of the tax benefits claimed by a person to be based on creating or retaining full-time jobs.

AB100-ASA1,1739,9 (e) Require at least one-third of the tax benefits claimed by a person that are based on creating or retaining full-time jobs to be based on creating or retaining full-time jobs that are filled by members of the target population.