Chapter 238

238.157(3)(a) (a) The corporation shall expend any moneys appropriated for the purposes described under this section at the direction of the board and in support of the board’s work under this section. Any decision of the board directing an expenditure under this paragraph is final, and the board’s authority to direct such expenditures preempts any authority the board of directors of the corporation may have under this chapter to direct the corporation’s expenditures in a different manner.

238.157(3)(b) (b) The corporation shall provide administrative support services to the board and may expend moneys described under par. (a) to provide those services, including for corporation staff time that is requested and used by the board. The corporation shall provide at least all of the following services at the board’s request:

238.157(3)(b)1. 1. Open records and public meeting notice compliance.

238.157(3)(b)2. 2. Staffing and other assistance at meetings.

238.157(3)(b)3. 3. Accounts receivable and accounts receivable services.

238.157(3)(b)4. 4. Communication services with attendees of the summit event described under sub. (2), communication and coordination with potential and actual event service providers, and on-site event support.

238.157(4) (4) Sections 16.705 and 16.75 (1) to (5) do not apply to the board.

238.157(5) (5) The board’s meetings shall be open and all records of such meetings and of all proceedings of the board shall be open to inspection in accordance with subchs. II and V of ch. 19. The corporation shall advise and assist the board in complying with the board’s obligations under subchs. II and V of ch. 19.

238.157(6) (6) The board shall complete its duties and cease to exist no later than 180 days after the completion of the summit described under sub. (2). Upon its termination, the board shall disburse any remaining property to the department of nuclear engineering and engineering physics at the University of Wisconsin-Madison for the benefit of the nuclear engineering program.

Effective date note NOTE: This section is repealed eff. 7-1-30 by 2025 Wis. Act 11.

238.157 History History: 2025 a. 11.

238.16 238.16 Jobs tax credit.

238.16(1) (1) Definitions. In this section:

238.16(1)(a) (a)

238.16(1)(a)1. 1. Except as provided in subd. 2., “business” means any organization or enterprise operated for profit, including a sole proprietorship, partnership, firm, business trust, joint venture, syndicate, corporation, limited liability company, or association.

238.16(1)(a)2. 2. “Business” does not include a store or shop in which retail sales is the principal business.

238.16(1)(b) (b) “Eligible employee” means a person employed in a full-time job by a person certified under sub. (2).

238.16(1)(c) (c)

238.16(1)(c)1. 1. Except as provided in subd. 2., “full-time job” means a regular, nonseasonal full-time position in which an individual, as a condition of employment, is required to work at least 2,080 hours per year, including paid leave and holidays, and for which the individual receives pay that is equal to at least 150 percent of the federal minimum wage and benefits that are not required by federal or state law. “Full-time job” does not include initial training before an employment position begins.

238.16(1)(c)2. 2. The corporation may grant exceptions to the requirement under subd. 1. that a full-time job means a position in which an individual, as a condition of employment, is required to work at least 2,080 hours per year if all of the following apply:

238.16(1)(c)2.a. a. The annual pay for the position is more than the amount determined by multiplying 2,080 by 150 percent of the federal minimum wage.

238.16(1)(c)2.b. b. An individual in the position is offered retirement, health, and other benefits that are equivalent to the retirement, health, and other benefits offered to an individual who is required to work at least 2,080 hours per year.

238.16(1)(d) (d) “Tax benefits” means the jobs tax credit under ss. 71.07 (3q), 71.28 (3q), and 71.47 (3q).

238.16(2) (2) The corporation may certify a person to receive tax benefits under this section if all of the following apply:

238.16(2)(a) (a) The person is operating or intends to operate a business in this state.

238.16(2)(b) (b) The person applies under this section and enters into a contract with the corporation.

238.16(3) (3) Eligibility for tax benefits. A person certified under sub. (2) may receive tax benefits under this section if, in each year for which the person claims tax benefits under this section, the person increases net employment in this state in the person’s business above the net employment in this state in the person’s business during the year before the person was certified under sub. (2), as determined by the corporation under its policies and procedures, and one of the following applies:

238.16(3)(a) (a) In a tier I county or municipality, an eligible employee for whom the person claims a tax credit will earn at least the amount determined by multiplying 2,080 by 150 percent of the federal minimum wage in wages from the person in the year for which the credit is claimed.

238.16(3)(b) (b) In a tier II county or municipality, an eligible employee for whom the person claims a tax credit will earn at least $30,000 in wages from the person in the year for which the credit is claimed.

238.16(3)(c) (c) In a tier I county or municipality or a tier II county or municipality, the person improves the job-related skills of any eligible employee, trains any eligible employee on the use of job-related new technologies, or provides job-related training to any eligible employee whose employment with the person represents the employee’s first full-time job.

238.16(4) (4) Duration, limits, and expiration.

238.16(4)(a) (a) The certification of a person under sub. (2) may remain in effect for no more than 10 cumulative years.

238.16(4)(b) (b)

238.16(4)(b)1. 1. The corporation may award to a person certified under sub. (2) tax benefits for each eligible employee in an amount equal to up to 10 percent of the wages paid by the person to that employee or $10,000, whichever is less, if that employee earned wages in the year for which the tax benefit is claimed equal to one of the following:

238.16(4)(b)1.a. a. In a tier I county or municipality, at least the amount determined by multiplying 2,080 by 150 percent of the federal minimum wage.

238.16(4)(b)1.b. b. In a tier II county or municipality, at least $30,000.

238.16(4)(b)2. 2. The corporation may award to a person certified under sub. (2) tax benefits in an amount to be determined by the corporation for costs incurred by the person to undertake the training activities described in sub. (3) (c).

238.16(4)(c) (c) The corporation may allocate up to $10,000,000 in tax benefits under this section in any calendar year.

238.16(5) (5) Duties of the corporation.

238.16(5)(c) (c) The corporation may require a person to repay any tax benefits the person claims for a year in which the person failed to maintain employment required by an agreement under sub. (2) (b).

238.16(5)(e) (e) The corporation shall verify, under s. 238.03 (2) (e), the information submitted to the corporation by the person for the purpose of claiming tax benefits under ss. 71.07 (3q), 71.28 (3q), and 71.47 (3q).

238.16(5)(f) (f) The corporation shall adopt policies and procedures for the implementation and operation of this section, including policies and procedures relating to the following:

238.16(5)(f)1. 1. The definitions of a tier I county or municipality and a tier II county or municipality. The corporation may consider all of the following information when establishing the definitions required under this subdivision:

238.16(5)(f)1.a. a. Unemployment rate.

238.16(5)(f)1.b. b. Percentage of families with incomes below the poverty line established under 42 USC 9902 (2).

238.16(5)(f)1.c. c. Median family income.

238.16(5)(f)1.d. d. Median per capita income.

238.16(5)(f)1.e. e. Other significant or irregular indicators of economic distress, such as a natural disaster or mass layoff.

238.16(5)(f)2. 2. A schedule of additional tax benefits for which a person who is certified under sub. (2) and who incurs costs related to job training under sub. (3) (c) may be eligible.

238.16(5)(f)3. 3. Conditions for the revocation of a certification.

238.16(5)(f)4. 4. Conditions for the repayment of tax benefits under par. (c).

238.16(5)(f)5. 5. Determining a change in net employment in a person’s business.

238.16(6) (6) Sunset. No tax benefits may be awarded under this section after December 31, 2015, unless the tax benefits were allocated to a taxpayer by the corporation in a contract that the corporation executed before that date or in a letter of intent to enter into such a contract that the corporation issued before that date.

238.16 Note NOTE: This section is repealed eff 1-1-30 by 2025 Wis. Act 118.

238.16 History History: 2009 a. 28, 265; 2011 a. 32 ss. 2864, 3357 to 3366; Stats. 2011 s. 238.16; 2011 a. 88; 2013 a. 20, 145; 2015 a. 55; 2017 a. 59, 369; 2025 a. 118.

238.17 238.17 Historic rehabilitation tax credit.

238.17(1) (1) For taxable years beginning after December 31, 2013, the corporation may certify a person to claim a tax credit under s. 71.07 (9m), 71.28 (6), or 71.47 (6), if the corporation determines that the person is conducting an eligible activity under s. 71.07 (9m), 71.28 (6), or 71.47 (6). No person may claim a tax credit under s. 71.07 (9m), 71.28 (6), or 71.47 (6) without first being certified under this subsection.

238.17(2) (2) Beginning July 1, 2018, the corporation may not certify persons to claim more than a total of $3,500,000 in tax credits for all projects undertaken on the same parcel.

238.17(3) (3) 

238.17(3)(a) (a) Except as provided in par. (b), the corporation may not certify a person for a tax credit under sub. (1) if the person is not subject to the taxes imposed under s. 71.02, 71.23, or 71.43, except that the corporation may certify a nonprofit entity described under section 501 (c) (3) of the Internal Revenue Code for a tax credit under sub. (1) if the entity intends to sell or otherwise transfer the credit, as provided under s. 71.07 (9m), 71.28 (6) (h), or 71.47 (6) (h).

238.17(3)(b) (b) The corporation may certify a nonprofit entity not described under section 501 (c) (3) of the Internal Revenue Code for a tax credit under sub. (1) by submitting the proposal for the certification to the joint committee on finance for approval. If the cochairpersons of the joint committee on finance 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 proposal, the proposal may be implemented as proposed by the corporation. If, within 14 working days after the corporation’s submittal, the cochairpersons of the joint committee on finance notify the corporation that the committee has scheduled a meeting for the purpose of reviewing the proposal, the proposal may be implemented only upon approval of the committee.

238.17 History History: 2013 a. 62; 2015 a. 55; 2017 a. 59, 280; 2025 a. 118.

238.25 238.25 Assistance to loan recipients. The corporation shall assist new businesses and small businesses receiving the assistance of the Wisconsin Housing and Economic Development Authority in locating sources of venture capital and in obtaining the state and federal licenses and permits necessary for business operations.

238.25 History History: 2011 a. 32 s. 3305; Stats. 2011 s. 238.25; 2011 a. 214.

238.26 238.26 Report to investment board. No later than September 30 of each even-numbered year, the corporation shall submit to the investment board a report describing the types of investments in businesses in this state that will have the greatest likelihood of enhancing economic development in this state.

238.26 History History: 2011 a. 32 s. 3329.

238.28 238.28 Refundable tax credits. It is the intent of the legislature that all credits awarded under ss. 238.16, 238.308, 238.396, and 238.399 become a permanent part of the working capital structure of businesses claiming the credits.

238.28 Text NOTE: This section is amended eff. 1-1-30 by 2025 Wis. Act 118 to read:

238.28 Note 238.28 Refundable tax credits. It is the intent of the legislature that all credits awarded under ss. 238.308, 238.396, and 238.399 become a permanent part of the working capital structure of businesses claiming the credits.

238.28 History History: 2017 a. 59; 2025 a. 118.

238.29 238.29 Wisconsin-Ireland trade commission.

238.29(1) (1) Definition. In this section, “commission” means the advisory body established by the corporation under sub. (2).

238.29(2) (2) Creation. The corporation shall establish an advisory body, to be known as the Wisconsin-Ireland trade commission. The corporation shall provide administrative support for the commission.

238.29(3) (3) Composition; appointments; vacancies.

238.29(3)(a) (a) The commission shall consist of 7 members, appointed as follows:

238.29(3)(a)1. 1. Two senators, who shall be appointed by the president of the senate. The members shall have knowledge of or current or past involvement in organizations that promote Irish affairs or shall have interest in the well-being of trade relations between this state and the Republic of Ireland.

238.29(3)(a)2. 2. Two representatives to the assembly, who shall be appointed by the speaker of the assembly. The members shall have knowledge of or current or past involvement in organizations that promote Irish affairs or shall have interest in the well-being of trade relations between this state and the Republic of Ireland.

238.29(3)(a)3. 3. Three members nominated by the governor, and with the advice and consent of the senate appointed, to serve for 2-year terms. The members shall include at least one representative from an institution, as defined in s. 36.05 (9), or a technical college under ch. 38; at least one representative from an organization that represents business interests in this state; and at least one member who represents Irish-American communities or interests.

238.29(3)(b) (b) A vacancy in the membership of the commission shall be filled in the same manner in which the original appointment was made.

238.29(4) (4) Administration.

238.29(4)(a) (a) Compensation; reimbursement. A member of the commission shall receive no compensation for services but shall be reimbursed by the corporation for necessary expenses, including travel expenses, incurred in the discharge of duties.

238.29(4)(b) (b) Meetings; chairperson.

238.29(4)(b)1. 1. The commission shall meet on the call of the chairperson or a majority of its members. The commission may meet or hold hearings at any location as will best serve the citizens of this state.

238.29(4)(b)2. 2. The commission shall elect a chairperson from amongst its members every 2 years.

238.29(4)(c) (c) Records; meetings. The commission’s records are subject to the right of examination and copying under s. 19.35 (1), and the commission’s meetings are subject to subch. V. of ch. 19.

238.29(4)(d) (d) Quorum. A majority of the membership of the commission constitutes a quorum to do business, and a majority of a quorum may act in any matter within the jurisdiction of the commission.

238.29(5) (5) Purpose of the commission. The commission shall do all of the following:

238.29(5)(a) (a) Promote the advancement of bilateral trade and investment between this state and the Republic of Ireland.

238.29(5)(b) (b) Recommend joint action on policy issues of mutual interest to this state and the Republic of Ireland.