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)(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)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. 238.29(5)(c)(c) Promote business and academic exchanges between this state and the Republic of Ireland. 238.29(5)(d)(d) Encourage mutual economic support between this state and the Republic of Ireland. 238.29(5)(e)(e) Encourage mutual investment in the infrastructure of this state and the Republic of Ireland. 238.29(5)(f)(f) Address such other issues as are determined by the commission. 238.29(6)(6) Reports. The commission shall submit a written report of its findings, results, and recommendations to the governor and the legislature within one year after its initial organizational meeting and by February 1 of each succeeding year for the activities of the preceding calendar year. 238.29(7)(7) Funding. The commission may raise funds, through direct solicitation or other fundraising events, alone or with other groups, and accept gifts, grants, and bequests from individuals, corporations, foundations, governmental agencies, and public and private organizations and institutions, to defray the commission’s administrative expenses and to carry out its purposes. 238.29 HistoryHistory: 2023 a. 170. TAX INCENTIVES FOR BUSINESS DEVELOPMENT
238.30238.30 Definitions. In this section: 238.30(2)(2) “Development zone program” means the program administered under this subchapter. 238.30(2g)(2g) “Eligible activity” means an activity described under s. 238.302 [s. 238.302, 2023 stats.]. 238.30 NoteNOTE: The correct cross-reference is shown in brackets. Section 238.302 was repealed by 2025 Wis. Act 118. Corrective legislation is pending. 238.30(2m)(a)(a) Except as provided in par. (b) and ss. 238.308 (1) (b) and 238.399 (1) (as), “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. 238.30(2m)(b)(b) The corporation may grant exceptions to the requirement under par. (a) 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: 238.30(2m)(b)1.1. The annual pay for the position is more than the amount determined by multiplying 2,080 by 150 percent of the federal minimum wage. 238.30(2m)(b)2.2. 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. 238.30(4)(4) “Local governing body” means the governing body of one or more cities, villages, towns, or counties or the elected governing body of a federally recognized American Indian tribe or band in this state. 238.30(4m)(4m) “Member of a targeted group” means a person who resides in an area designated by the federal government as an economic revitalization area, a person who is employed in an unsubsidized job but meets the eligibility requirements under s. 49.145 (2) and (3) for a Wisconsin Works employment position, a person who is employed in a trial job, as defined in s. 49.141 (1) (n), 2011 stats., or in a trial employment match program job, as defined in s. 49.141 (1) (n), a person who is eligible for child care assistance under s. 49.155, a person who is a vocational rehabilitation referral, an economically disadvantaged youth, an economically disadvantaged veteran, a supplemental security income recipient, a general assistance recipient, an economically disadvantaged ex-convict, a dislocated worker, as defined in 29 USC 2801 (9), or a food stamp recipient, if the person has been certified in the manner under 26 USC 51 (d) (13) (A) by a designated local agency, as defined in 26 USC 51 (d) (12). 238.30(5)(5) “Metropolitan statistical area” means a federal standard metropolitan statistical area but does not include areas located within Indian reservations. 238.308238.308 Business development tax credit. 238.308(1)(a)(a) “Eligible employee” means a person employed in a full-time job by a person certified under sub. (2). 238.308(1)(b)(b) For taxable years beginning after December 31, 2023, “full-time job” means a nonseasonal job for which the annual pay is more than the amount determined by multiplying 2,080 by 150 percent of the federal minimum wage and for which the person is offered retirement, health, and other benefits. 238.308(2)(a)(a) The corporation may certify a person to receive tax benefits under this section if all of the following apply: 238.308(2)(a)1.1. The person is operating or intends to operate a business in this state. 238.308(2)(a)2.2. The person applies under this section and enters into a contract with the corporation. 238.308(2)(b)(b) The certification of a person under par. (a) may remain in effect for no more than 10 cumulative years. 238.308(2)(c)(c) The corporation shall approve or deny the certification of a person under par. (a) within 90 days after receiving a person’s application for certification. 238.308(3)(a)(a) For taxable years beginning before January 1, 2024, a person is eligible to receive tax benefits 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. 238.308(3)(b)(b) For taxable years beginning after December 31, 2023, a person is eligible to receive tax benefits if, in each year for which the person claims tax benefits under this section, all of the following conditions are met: 238.308(3)(b)1.1. The person makes a capital investment in the person’s business, and the person either creates new full-time jobs or retains existing full-time jobs, as determined by the corporation under its policies and procedures. 238.308(3)(b)2.2. The person does not decrease net employment in this state in the person’s business below the net employment in this state in the person’s business during the year before the person is certified under sub. (2), as determined by the corporation under its policies and procedures. 238.308(4)(a)(a) The corporation may award all of the following tax benefits to a person certified under sub. (2): 238.308(4)(a)1.1. An amount equal to up to 10 percent of the amount of wages that the person paid to an eligible employee in the taxable year. 238.308(4)(a)2.2. In addition to any tax benefits awarded for an eligible employee under subd. 1., an amount equal to up to 5 percent of the amount of wages that the person paid to the eligible employee in the taxable year, if the eligible employee is employed in an economically distressed area, as determined by the corporation. 238.308(4)(a)3.3. An amount equal to up to 50 percent of the person’s training costs incurred to undertake activities to enhance an eligible employee’s general knowledge, employability, and flexibility in the workplace; to develop skills unique to the person’s workplace or equipment; or to develop skills that will increase the quality of the person’s product. 238.308(4)(a)4.4. An amount equal to up to 3 percent of the person’s personal property investment and up to 5 percent of the person’s real property investment in a capital investment project, if the project involves a total capital investment of at least $250,000 or, if less than $250,000, the project involves a capital investment that is equal to at least $10,000 per eligible employee employed on the project. 238.308(4)(a)5.5. An amount, as determined by the corporation, equal to a percentage of the amount of wages that the person paid to an eligible employee in the taxable year, if the position in which the eligible employee was employed was created or retained in connection with the person’s location or retention of the person’s corporate headquarters in Wisconsin and the job duties associated with the eligible employee’s position involve the performance of corporate headquarters functions. 238.308(4)(a)6.6. For taxable years beginning after December 31, 2023, an amount equal to up to 15 percent of the person’s investment in workforce housing, as defined in s. 234.66 (1) (i), and up to 15 percent of the person’s investment in establishing a child care program. Such investments may include capital expenditures made by the person and contributions made by the person to a 3rd party responsible for building or rehabilitating workforce housing or establishing a child care program, including contributions made to a local revolving loan fund program. 238.308(4)(b)(b) The corporation may allocate up to $22,000,000 in tax benefits under this section each year. Any unused allocation may be carried forward, including unused allocations from closed awards. 238.308(4)(c)(c) In any year, the corporation may exceed the annual limit on tax benefits specified in par. (b) by up to $10,000,000 if all of the following apply: 238.308(4)(c)1.1. The corporation notifies the joint committee on finance in writing of its proposal to exceed the annual limit on tax benefits specified in par. (b). 238.308(4)(c)2.2. The corporation submits with its notification under subd. 1. evidence that shows the corporation’s proposal is necessary to accomplish the corporation’s statewide economic development objectives. 238.308(4)(c)3.a.a. The cochairpersons of the joint committee on finance fail to notify the corporation, within 14 working days after the date of the corporation’s notification under subd. 1., that the committee has scheduled a meeting for the purpose of reviewing the corporation’s proposal. 238.308(4)(c)3.b.b. The cochairpersons of the joint committee on finance notify the corporation that the committee has approved the corporation’s proposal. 238.308(5)(a)(a) The corporation may require a person to repay any tax benefits the person claims for a year in which the person failed to comply with a contract under sub. (2) (a) 2. 238.308(5)(b)(b) 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. 238.308(5)(c)(c) The corporation shall adopt policies and procedures for the implementation and operation of this section. 238.309238.309 Rail infrastructure tax credits. 238.309(1)(a)(a) “Local government” means a city, village, town, county, or American Indian band or tribe in this state or a unit or instrumentality of a city, village, town, or county. 238.309(1)(b)(b) “Qualified new rail infrastructure expenditures” means capital expenditures for rail infrastructure and improvements in this state placed in service after December 31, 2025, including expenditures for the acquisition of right-of-way; engineering; construction of new track such as industrial leads, switches, spurs, and sidings; rehabilitation of existing inactive track to reinstate operation; loading dock improvements; and transloading structures involved with servicing customer locations or expansions. 238.309(1)(c)(c) “Qualified short line railroad maintenance expenditures” means all of the following: 238.309(1)(c)1.1. Gross expenditures for railroad infrastructure rehabilitation or maintenance improvements located in this state, including rail, tie plates, joint bars, fasteners, switches, ballast, subgrade, roadbed, industrial leads, sidings, signs, safety barriers, crossing signals and gates, and related track structures. 238.309(1)(c)2.2. Gross expenditures for 3rd-party labor related to expenditures described in subd. 1. 238.309(1)(c)3.3. Gross expenditures for wages paid to employees in positions directly related to maintenance activities for expenditures described in subd. 1. 238.309(2)(a)(a) The corporation may certify to claim tax benefits under sub. (3) any of the following: 238.309(2)(a)1.1. A railroad company that has a railroad in this state and that is classified by the federal surface transportation board as a class II or class III railroad for the taxable year to which the claim applies. 238.309(2)(a)2.2. An owner or lessee of a rail siding, industrial spur, or industry track on or adjacent to a railroad in this state during the taxable year to which the claim applies. 238.309(2)(b)(b) The corporation may certify to claim tax benefits under sub. (4) a railroad company that has a railroad in this state that is classified by the federal surface transportation board as a class II or class III railroad for the taxable year to which the claim applies.
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