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LRBa1060/1
MPG/JK/MES:all
August 2017 Special Session
2017 - 2018 LEGISLATURE
ASSEMBLY AMENDMENT 27,
TO ASSEMBLY SUBSTITUTE AMENDMENT 1,
TO ASSEMBLY BILL 1
August 17, 2017 - Offered by Representatives Ohnstad, Stuck, Crowley, Fields,
Sinicki, Barca, Berceau, Billings, Hebl, Hesselbein, Kessler, Mason, Pope,
Shankland, Spreitzer, Vruwink, Zamarripa, Zepnick and Kolste.
AB1-ASA1-AA27,1,11 At the locations indicated, amend the substitute amendment as follows:
AB1-ASA1-AA27,1,3 21. Page 2, line 6: after “program;" insert “creating a levy limits exception for
3a city or village containing such a zone;".
AB1-ASA1-AA27,1,5 42. Page 2, line 10: delete “ and making appropriations" and substitute “making
5appropriations; and providing a penalty".
AB1-ASA1-AA27,1,6 63. Page 11, line 4: substitute “30,000,000" for “10,000,000".
AB1-ASA1-AA27,1,7 74. Page 15, line 24: after that line insert:
AB1-ASA1-AA27,1,8 8 Section 18s. 66.0602 (3) (m) of the statutes is created to read:
AB1-ASA1-AA27,2,29 66.0602 (3) (m) 1. Except as provided in subd. 2., the limit otherwise applicable
10under this section does not apply to a city or village that contains an electronics and

1information technology manufacturing zone that is designated under s. 238.396
2(1m).
AB1-ASA1-AA27,2,53 2. Subdivision 1. does not apply after the first day of the 204th month beginning
4after the creation of an electronics and information technology manufacturing
5zone.”.
AB1-ASA1-AA27,2,7 65. Page 22, line 25: after “claimant" insert “, not including zone payroll for
7employees acquired by the claimant as a result of a merger or acquisition".
AB1-ASA1-AA27,2,8 86. Page 23, line 1: delete that line and substitute:
AB1-ASA1-AA27,2,10 9“2m. Multiply the amount determined under subd. 1. by a percentage
10determined as follows:
AB1-ASA1-AA27,2,1311 a. For taxable years beginning after December 31, 2017, and before January
121, 2022, if the claimant employs at least 1,000 individuals in this state during the
13taxable year, 17 percent.
AB1-ASA1-AA27,3,714 b. For taxable years beginning after December 31, 2021, if the claimant
15employs at least 13,000 individuals in this state during the taxable year, 17 percent;
16if the claimant employs at least 12,000, but less than 13,000 individuals in this state
17during the taxable year, 16 percent; if the claimant employs at least 11,000, but less
18than 12,000 individuals in this state during the taxable year, 15 percent; if the
19claimant employs at least 10,000, but less than 11,000 individuals in this state
20during the taxable year, 14 percent; if the claimant employs at least 9,000, but less
21than 10,000 individuals in this state during the taxable year, 13 percent; if the
22claimant employs at least 8,000, but less than 9,000 individuals in this state during
23the taxable year, 12 percent; if the claimant employs at least 7,000, but less than
248,000 individuals in this state during the taxable year, 11 percent; if the claimant

1employs at least 6,000, but less than 7,000 individuals in this state during the
2taxable year, 10 percent; if the claimant employs at least 5,000, but less than 6,000
3individuals in this state during the taxable year, 9 percent; if the claimant employs
4at least 4,000, but less than 5,000 individuals in this state during the taxable year,
58 percent; if the claimant employs at least 3,000, but less than 4,000 individuals in
6this state during the taxable year, 7 percent; and if the claimant employs less than
73,000 individuals in this state during the taxable year, zero percent.”.
AB1-ASA1-AA27,3,9 87. Page 27, line 5: after “claimant" insert “, not including zone payroll for
9employees acquired by the claimant as a result of a merger or acquisition".
AB1-ASA1-AA27,3,10 108. Page 27, line 6: delete that line and substitute:
AB1-ASA1-AA27,3,12 11“2m. Multiply the amount determined under subd. 1. by a percentage
12determined as follows:
AB1-ASA1-AA27,3,1513 a. For taxable years beginning after December 31, 2017, and before January
141, 2022, if the claimant employs at least 1,000 individuals in this state during the
15taxable year, 17 percent.
AB1-ASA1-AA27,4,916 b. For taxable years beginning after December 31, 2021, if the claimant
17employs at least 13,000 individuals in this state during the taxable year, 17 percent;
18if the claimant employs at least 12,000, but less than 13,000 individuals in this state
19during the taxable year, 16 percent; if the claimant employs at least 11,000, but less
20than 12,000 individuals in this state during the taxable year, 15 percent; if the
21claimant employs at least 10,000, but less than 11,000 individuals in this state
22during the taxable year, 14 percent; if the claimant employs at least 9,000, but less
23than 10,000 individuals in this state during the taxable year, 13 percent; if the
24claimant employs at least 8,000, but less than 9,000 individuals in this state during

1the taxable year, 12 percent; if the claimant employs at least 7,000, but less than
28,000 individuals in this state during the taxable year, 11 percent; if the claimant
3employs at least 6,000, but less than 7,000 individuals in this state during the
4taxable year, 10 percent; if the claimant employs at least 5,000, but less than 6,000
5individuals in this state during the taxable year, 9 percent; if the claimant employs
6at least 4,000, but less than 5,000 individuals in this state during the taxable year,
78 percent; if the claimant employs at least 3,000, but less than 4,000 individuals in
8this state during the taxable year, 7 percent; and if the claimant employs less than
93,000 individuals in this state during the taxable year, zero percent.”.
AB1-ASA1-AA27,4,17 109. Page 29, line 15: after “Corporation." insert “A person who enters into a
11contract with the corporation under s. 238.396 (1m) may not claim the exemption
12under this subsection in 2022 or in any year thereafter during the period covered by
13the contract unless the person employs at least 13,000 individuals in this state in
142022 and in each year thereafter during the period covered by the contract. A person
15who claims the exemption under this subsection and who does not maintain the
16employment described in this subsection, shall repay to the department the amount
17of the sales and use taxes the person would have paid if not for this exemption.".
AB1-ASA1-AA27,4,19 1810. Page 35, line 12: after “zone." insert “The zone shall be coterminous with
19not more than one county in this state.".
AB1-ASA1-AA27,5,2 2011. Page 36, line 2: after “zone." insert “The corporation may not certify more
21than one business under this subsection unless the business is an affiliate of a
22business already certified under this subsection. The corporation may certify a
23business for tax benefits for activities occurring in this state outside of the zone if the

1activities are for the benefit of the operations within the zone, as determined by the
2Wisconsin Economic Development Corporation.".
AB1-ASA1-AA27,5,3 312. Page 36, line 3: after “expenditures." insert “(a)".
AB1-ASA1-AA27,5,5 413. Page 36, line 6: after “zone" insert “and the expenditure is made before
5January 1, 2022".
AB1-ASA1-AA27,5,7 614. Page 36, line 7: delete “a period of 7 years" and substitute “the effective
7period of the zone under sub. (2)".
AB1-ASA1-AA27,5,8 815. Page 36, line 10: after that line insert:
AB1-ASA1-AA27,5,13 9“(b) Notwithstanding par. (a), if a business fails to employ at least 13,000
10full-time employees in this state on January 1, 2022, the corporation may certify the
11business to receive additional tax benefits under par. (a) in an amount to be
12determined by the corporation, but not exceeding 10 percent of the business's capital
13expenditures.”.
AB1-ASA1-AA27,5,14 1416. Page 36, line 23: after that line insert:
AB1-ASA1-AA27,5,16 15“4g. Fails to employ at least 1,000 full-time employees in this state on
16December 31, 2018.
AB1-ASA1-AA27,5,1917 4r. Fails to employ at least 3,000 full-time employees in this state on January
181, 2022, or at any time thereafter during the effective period of the zone under sub.
19(2).
AB1-ASA1-AA27,5,2320 (ab) Except as provided in par. (am), a business whose certification is revoked
21under par. (a) shall be required to repay all tax benefits the business has claimed
22under that certification and in addition shall be required to forfeit an amount equal
23to 10 percent of the total amount of that certification.
AB1-ASA1-AA27,6,5
1(am) If the corporation revokes a certification under par. (a) 4r., the corporation
2shall revoke all of the business's certifications under subs. (3) and (3m) and the
3business shall repay all tax benefits the business has already claimed. The
4corporation and the department of revenue shall share information necessary to
5administer this paragraph.”.
AB1-ASA1-AA27,6,6 617. Page 36, line 24: substitute “shall" for “may".
AB1-ASA1-AA27,6,7 718. Page 37, line 7: after that line insert:
AB1-ASA1-AA27,6,11 8“(dm) The corporation shall annually verify the number of full-time employees
9that a certified business employs in this state, including by comparing the business's
10payroll records with records of the department of workforce development concerning
11relevant unemployment insurance claims and layoff notices.”.
AB1-ASA1-AA27,6,12 1219. Page 37, line 12: after that line insert:
AB1-ASA1-AA27,6,14 13“(hg) The corporation shall contract with a business certified under sub. (3).
14Once a contract is executed under this paragraph, it may not be amended.
AB1-ASA1-AA27,6,1715 (hr) The contract under par. (hg) shall require the business to repay all tax
16benefits the business has claimed for each job that the business eliminates as a result
17of the business's automation or outsourcing.”.
AB1-ASA1-AA27,6,18 1820. Page 37, line 16: after that line insert:
AB1-ASA1-AA27,6,20 19(6) Partial reimbursement of local governments. (a) In this subsection,
20“local governmental unit” has the meaning given in s. 16.297 (1).
AB1-ASA1-AA27,7,221 (b) If a business certified by the corporation under sub. (3) substantially ceases
22operations, as determined by the corporation, in an electronics and information
23technology manufacturing zone while the zone is in effect under sub. (2), the business
24shall pay 30 percent of the principal and interest of a local governmental unit's

1obligation if the obligation was issued to finance costs related to development
2occurring in or for the benefit of the zone.”.
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