2023 WISCONSIN ACT 143
An Act to repeal 71.07 (3w) (bm) 5. and 71.28 (3w) (bm) 5.; to renumber and amend 71.07 (3w) (a) 1., 71.07 (3w) (a) 3., 71.28 (3w) (a) 1., 71.28 (3w) (a) 3., 71.47 (3w) (a) 1., 71.47 (3w) (a) 3., 238.308 (1) and 238.308 (3); to amend 71.07 (3w) (a) 6., 71.07 (3y) (a) 2., 71.28 (3w) (a) 6., 71.28 (3y) (a) 2., 71.47 (3w) (a) 6., 71.47 (3y) (a) 2., 238.30 (2m) (a), 238.308 (4) (a) 4., 238.308 (4) (b), 238.308 (5) (a), 238.399 (5) (f) and 238.399 (6) (d); and to create 71.07 (3w) (a) 1. b., 71.07 (3w) (a) 3. b., 71.07 (3y) (b) 6., 71.07 (3y) (c) 3., 71.28 (3w) (a) 1. b., 71.28 (3w) (a) 3. b., 71.28 (3y) (b) 6., 71.28 (3y) (c) 3., 71.47 (3w) (a) 1. b., 71.47 (3w) (a) 3. b., 71.47 (3y) (b) 6., 71.47 (3y) (c) 3., 238.308 (1) (b), 238.308 (2) (c), 238.308 (3) (b), 238.308 (4) (a) 6., 238.399 (1) (am) (intro.), 238.399 (1) (ar) and 238.399 (1) (as) of the statutes; relating to: various changes to the business development tax credit and the enterprise zone jobs tax credit.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
143,1
Section 1
. 71.07 (3w) (a) 1. of the statutes is renumbered 71.07 (3w) (a) 1. a. and amended to read:
71.07 (3w) (a) 1. a. “Base
For taxable years beginning before January 1, 2024, “base year" means the taxable year beginning during the calendar year prior to the calendar year in which the enterprise zone in which the claimant is located takes effect.
143,2
Section 2
. 71.07 (3w) (a) 1. b. of the statutes is created to read:
71.07 (3w) (a) 1. b. For taxable years beginning after December 31, 2023, “base year” means the 12-month period immediately preceding the date on which the claimant is certified under s. 238.399 (5).
143,3
Section 3
. 71.07 (3w) (a) 3. of the statutes is renumbered 71.07 (3w) (a) 3. a. and amended to read:
71.07 (3w) (a) 3. a. “Full-time For taxable years beginning before January 1, 2024, “full-time employee" means a full-time employee, as defined in s. 238.399 (1) (am) or s. 560.799 (1) (am), 2009 stats.
143,4
Section 4
. 71.07 (3w) (a) 3. b. of the statutes is created to read:
71.07 (3w) (a) 3. b. For taxable years beginning after December 31, 2023, “full-time employee” means a full-time employee, as defined in s. 238.399 (1) (ar).
143,5
Section 5
. 71.07 (3w) (a) 6. of the statutes is amended to read:
71.07 (3w) (a) 6. “Zone payroll" means the amount of state payroll that is attributable to wages paid to full-time employees for services that are performed
based in an enterprise zone. “Zone payroll" does not include the amount of wages paid to any full-time employees that exceeds $100,000.
143,6
Section
6. 71.07 (3w) (bm) 5. of the statutes is repealed.
143,7
Section 7
. 71.07 (3y) (a) 2. of the statutes is amended to read:
71.07 (3y) (a) 2. “Eligible employee" has the meaning given in s. 238.308 (1) (a).
143,8
Section
8. 71.07 (3y) (b) 6. of the statutes is created to read:
71.07 (3y) (b) 6. For taxable years beginning after December 31, 2023, the amount of the investment in workforce housing, as defined in s. 234.66 (1) (i), for employees, not to exceed 15 percent of such investment, and the amount of the investment in establishing an employee child care program for employees, not to exceed 15 percent of such investment, as determined by the Wisconsin Economic Development Corporation.
143,9
Section 9
. 71.07 (3y) (c) 3. of the statutes is created to read:
71.07 (3y) (c) 3. No credit may be allowed under par. (b) 4. for any amount of personal property investment or real property investment used to claim a credit under par. (b) 6.
143,10
Section 10
. 71.28 (3w) (a) 1. of the statutes is renumbered 71.28 (3w) (a) 1. a. and amended to read:
71.28 (3w) (a) 1. a. “Base
For taxable years beginning before January 1, 2024, “base year" means the taxable year beginning during the calendar year prior to the calendar year in which the enterprise zone in which the claimant is located takes effect.
143,11
Section 11
. 71.28 (3w) (a) 1. b. of the statutes is created to read:
71.28 (3w) (a) 1. b. For taxable years beginning after December 31, 2023, “base year” means the 12-month period immediately preceding the date on which the claimant is certified under s. 238.399 (5).
143,12
Section 12
. 71.28 (3w) (a) 3. of the statutes is renumbered 71.28 (3w) (a) 3. a. and amended to read:
71.28 (3w) (a) 3. a. “Full-time For taxable years beginning before January 1, 2024, “full-time employee" means a full-time employee, as defined in s. 238.399 (1) (am) or s. 560.799 (1) (am), 2009 stats.
143,13
Section 13
. 71.28 (3w) (a) 3. b. of the statutes is created to read:
71.28 (3w) (a) 3. b. For taxable years beginning after December 31, 2023, “full-time employee” means a full-time employee, as defined in s. 238.399 (1) (ar).
143,14
Section 14
. 71.28 (3w) (a) 6. of the statutes is amended to read:
71.28 (3w) (a) 6. “Zone payroll" means the amount of state payroll that is attributable to wages paid to full-time employees for services that are performed
based in an enterprise zone. “Zone payroll" does not include the amount of wages paid to any full-time employees that exceeds $100,000.
143,15
Section
15. 71.28 (3w) (bm) 5. of the statutes is repealed.
143,16
Section 16
. 71.28 (3y) (a) 2. of the statutes is amended to read:
71.28 (3y) (a) 2. “Eligible employee" has the meaning given in s. 238.308 (1) (a).
143,17
Section
17. 71.28 (3y) (b) 6. of the statutes is created to read:
71.28 (3y) (b) 6. For taxable years beginning after December 31, 2023, the amount of the investment in workforce housing, as defined in s. 234.66 (1) (i), for employees, not to exceed 15 percent of such investment, and the amount of the investment made in establishing an employee child care program for employees, not to exceed 15 percent of such investment, as determined by the Wisconsin Economic Development Corporation.
143,18
Section 18
. 71.28 (3y) (c) 3. of the statutes is created to read:
71.28 (3y) (c) 3. No credit may be allowed under par. (b) 4. for any amount of personal property investment or real property investment used to claim a credit under par. (b) 6.
143,19
Section 19
. 71.47 (3w) (a) 1. of the statutes is renumbered 71.47 (3w) (a) 1. a. and amended to read:
71.47 (3w) (a) 1. a. “Base
For taxable years beginning before January 1, 2024, “base year" means the taxable year beginning during the calendar year prior to the calendar year in which the enterprise zone in which the claimant is located takes effect.
143,20
Section 20
. 71.47 (3w) (a) 1. b. of the statutes is created to read:
71.47 (3w) (a) 1. b. For taxable years beginning after December 31, 2023, “base year” means the 12-month period immediately preceding the date on which the claimant is certified under s. 238.399 (5).
143,21
Section 21
. 71.47 (3w) (a) 3. of the statutes is renumbered 71.47 (3w) (a) 3. a. and amended to read:
71.47 (3w) (a) 3. a. “Full-time For taxable years beginning before January 1, 2024, “full-time employee" means a full-time employee, as defined in s. 238.399 (1) (am) or s. 560.799 (1) (am), 2009 stats.
143,22
Section 22
. 71.47 (3w) (a) 3. b. of the statutes is created to read:
71.47 (3w) (a) 3. b. For taxable years beginning after December 31, 2023, “full-time employee” means a full-time employee, as defined in s. 238.399 (1) (ar).
143,23
Section 23
. 71.47 (3w) (a) 6. of the statutes is amended to read:
71.47 (3w) (a) 6. “Zone payroll" means the amount of state payroll that is attributable to wages paid to full-time employees for services that are performed
based in an enterprise zone. “Zone payroll" does not include the amount of wages paid to any full-time employees that exceeds $100,000.
143,24
Section 24
. 71.47 (3y) (a) 2. of the statutes is amended to read:
71.47 (3y) (a) 2. “Eligible employee" has the meaning given in s. 238.308 (1) (a).
143,25
Section
25. 71.47 (3y) (b) 6. of the statutes is created to read:
71.47 (3y) (b) 6. For taxable years beginning after December 31, 2023, the amount of the investment in workforce housing, as defined in s. 234.66 (1) (i), for employees, not to exceed 15 percent of such investment, and the amount of the investment made in establishing an employee child care program for employees, not to exceed 15 percent of such investment, as determined by the Wisconsin Economic Development Corporation.
143,26
Section 26
. 71.47 (3y) (c) 3. of the statutes is created to read:
71.47 (3y) (c) 3. No credit may be allowed under par. (b) 4. for any amount of personal property investment or real property investment used to claim a credit under par. (b) 6.
143,27
Section
27. 238.30 (2m) (a) of the statutes is amended to read:
238.30 (2m) (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.
143,28
Section
28. 238.308 (1) of the statutes is renumbered 238.308 (1) (intro) and amended to read:
238.308 (1) Definition Definitions. (intro.) In this section, “eligible:
