SB45,1226,20 238.127 (2) (f) (intro.) For use in selecting the participants in the state main street program under par. (e), develop objective criteria relating to evaluate and consider at least the following issues:

SB45,2456 Section 2456. 238.127 (2) (f) 1. of the statutes is amended to read:

SB45,1226,23 238.127 (2) (f) 1. Private and public sector interest in and commitment to revitalization of a business area selected by the municipality applicant.

SB45,2457 Section 2457. 238.127 (2) (f) 2. of the statutes is amended to read:

SB45,1227,2 238.127 (2) (f) 2. Potential private sector investment in a business area selected by the municipality applicant.

SB45,2458 Section 2458. 238.127 (2) (f) 3. of the statutes is repealed.

SB45,2459 Section 2459. 238.127 (2) (f) 3m. of the statutes is created to read:

SB45,1227,6 238.127 (2) (f) 3m. Potential to retain small businesses in the business area selected by the applicant.

SB45,2460 Section 2460. 238.127 (2) (f) 4. of the statutes is repealed.

SB45,2461 Section 2461. 238.127 (2) (f) 4m. of the statutes is created to read:

SB45,1227,10 238.127 (2) (f) 4m. Potential to attract new businesses to the business area selected by the applicant.

SB45,2462 Section 2462. 238.127 (2) (f) 5. of the statutes is repealed.

SB45,2463 Section 2463. 238.127 (2) (f) 5m. of the statutes is created to read:

SB45,1227,14 238.127 (2) (f) 5m. Potential to generate new economic activity and grow the tax base in the business area selected by the applicant.

SB45,2464 Section 2464. 238.127 (2) (f) 6. of the statutes is created to read:

SB45,1227,17 238.127 (2) (f) 6. Potential to create employment opportunities in the business area selected by the applicant.

SB45,2465 Section 2465. 238.127 (2) (h) of the statutes is amended to read:

SB45,1227,22 238.127 (2) (h) Provide training, technical assistance and information on the revitalization of business areas to municipalities applicants which do not participate in the state main street program. The corporation may charge reasonable fees for the services and information provided under this paragraph.

SB45,2466 Section 2466. 238.308 (1) (b) of the statutes is amended to read:

SB45,1228,5 238.308 (1) (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 $34,220 and benefits that are not required by federal or state law. “Full-time job” does not include initial training before an employment position begins.

SB45,2467 Section 2467. 238.308 (4) (a) 1. of the statutes is amended to read:

SB45,1228,20 238.308 (4) (a) 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. For contracts executed by the corporation after December 31, 2025, the amount of wages taken into account under this subdivision may not exceed $151,300 per eligible employee per year. Beginning on January 1, 2027, the dollar amount under this subdivision shall be increased each year by a percentage equal to the percentage change between the U.S. consumer price index for all urban consumers, U.S. city average, for the month of August of the previous year and the U.S. consumer price index for all urban consumers, U.S. city average, for the month of August of the year before the previous year, as determined by the federal department of labor. Each amount that is revised under this subdivision shall be rounded to the nearest multiple of $10 if the revised amount is not a multiple of $10 or, if the revised amount is a multiple of $5, such an amount shall be increased to the next higher multiple of $10.

SB45,2468 Section 2468. 238.308 (4) (a) 6. of the statutes is amended to read:

SB45,1229,3 238.308 (4) (a) 6. For taxable years beginning after December 31, 2023, and before January 1, 2025, an amount equal to up to 15 percent of the person’s investment in workforce housing, as defined in s. 234.66 (1) (i), for employees and, for taxable years beginning after December 31, 2023, up to 15 percent of the person’s investment in establishing an employee child care program for employees. Such investments may include only capital expenditures made by the person.

SB45,2469 Section 2469. 238.308 (4) (a) 7. of the statutes is created to read:

SB45,1229,9 238.308 (4) (a) 7. For taxable years beginning after December 31, 2024, an amount equal to up to 15 percent of the person’s investment in workforce housing, as defined in s. 234.66 (1) (i). Such investments may include contributions made by the person to a 3rd party responsible for building or rehabilitating workforce housing, including contributions made to a local revolving loan fund program.

SB45,2470 Section 2470. 238.399 (1) (as) of the statutes is amended to read:

SB45,1229,16 238.399 (1) (as) 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 $34,220 in a tier I county or municipality or more than $45,390 in a tier II county or municipality and benefits that are not required by federal or state law.

SB45,2471 Section 2471. 238.399 (3) (a) of the statutes is amended to read: