Wisconsin 2023-2024 Regular Session

Wisconsin Senate Bill SB585

Introduced
10/30/23  
Refer
10/30/23  

Caption

Various changes to the business development tax credit. (FE)

Impact

The bill proposes significant enhancements to tax credits for businesses that invest in workforce housing and child care programs for eligible employees. Companies can now receive tax benefits amounting to 15% of their investments in these areas. This initiative is designed to make it easier for businesses to attract and retain talent, thereby improving workforce stability. The increased tax refund percentages for personal and real property investments from 3% and 5% to a more considerable 10% are also intended to further stimulate economic activity and bolster business confidence in the state by lowering investment risks.

Summary

Senate Bill 585 introduces various amendments to the existing business development tax credit framework in Wisconsin. One of the primary changes is the adjustment of eligibility criteria for tax benefits. Previously, businesses needed to increase net employment; however, under the new provisions, businesses must either create new jobs or retain existing ones while making a capital investment without reducing their employment levels below a set threshold. This change aims to incentivize not just growth in workforce numbers, but also job retention which is critical during economic fluctuations.

Conclusion

Overall, SB585 represents an effort to modernize and adapt Wisconsin's approach to encouraging business development while ensuring that support structures like workforce housing and child care are recognized as crucial elements of that framework. As the legislature discusses the bill further, stakeholders and opponents are likely to advocate for a balanced approach that ensures taxpayer dollars are effectively utilized to promote substantive economic growth and job opportunities.

Contention

Notable points of contention surrounding SB585 include concerns about the effectiveness of tax incentives in genuinely enhancing job creation and economic growth. Critics argue that while tax benefits can encourage investment, they may not always lead to a proportional increase in good-paying jobs or sustainable local economic health. There is also apprehension regarding the bill's long-term implications on state revenues, especially if too many businesses rely on these credits without making meaningful contributions to job creation.

Companion Bills

No companion bills found.

Previously Filed As

WI AB627

Various changes to the business development tax credit. (FE)

WI AB283

Making certain child care expenditures eligible for the business development tax credit. (FE)

WI SB291

Making certain child care expenditures eligible for the business development tax credit. (FE)

WI AB280

Workforce housing and childcare awards under the business development tax credit. (FE)

WI SB286

Workforce housing and childcare awards under the business development tax credit. (FE)

WI AB1217

Creating an employee ownership conversion costs tax credit and an exemption for capital gains from the transfer of a business to employee ownership. (FE)

WI SB623

Creating a tax credit for employer child care programs and making an appropriation. (FE)

WI AB660

Creating a tax credit for employer child care programs and making an appropriation. (FE)

WI AB1155

A tax credit for investments in a community development financial institution. (FE)

WI SB1063

A tax credit for investments in a community development financial institution. (FE)

Similar Bills

WI AB627

Various changes to the business development tax credit. (FE)

WI AB879

Local levy increase limit calculations related to tax incremental districts. (FE)

WI SB1071

Repealing the dry cleaner environmental response program and creating the revitalize Wisconsin program. (FE)

WI AB1055

Repealing the dry cleaner environmental response program and creating the revitalize Wisconsin program. (FE)

WI AB245

County and municipal aid; imposing a city sales tax and an additional county sales tax to pay the unfunded actuarial accrued liability of city and county retirement systems; requiring newly hired city and county employees of certain city agencies and counties to be enrolled in the Wisconsin Retirement System; fire and police commissions of first class cities; eliminating the personal property tax; reporting certain crimes and other incidents that occur on school property or school transportation; advisory referenda; local health officers; local public protection services; exceptions to local levy limits; local regulation of certain quarry operations; emergency services; local approval of projects and activities under the Warren Knowles-Gaylord Nelson Stewardship 2000 Program; requiring a referendum; and granting rule-making authority. (FE)

WI SB541

Use of fill in commercial waterways and Great Lakes waters.

WI SB45

State finances and appropriations, constituting the executive budget act of the 2025 legislature. (FE)

WI AB438

Baseball park district administration and funding for improvement of professional baseball park facilities. (FE)