Wisconsin 2025-2026 Regular Session

Wisconsin Assembly Bill AB228 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	2025 - 2026 LEGISLATURE
2	2	LRB-2730/1
3	3	EVM:cjs
4	4	2025 ASSEMBLY BILL 228
5	5	April 29, 2025 - Introduced by Representatives BORN, BROOKS, FRANKLIN, GREEN,
6	6	B. JACOBSON, KNODL, KREIBICH, MELOTIK, NEDWESKI, O'CONNOR,
7	7	PIWOWARCZYK, SNYDER and STEFFEN, cosponsored by Senators JAGLER and
8	8	FEYEN. Referred to Committee on Ways and Means.
9	9
10	10	*AUTHORS SUBJECT TO CHANGE*
11	11	AN ACT to create 66.1105 (17) (c) of the statutes; relating to: tax incremental
12	12	financing districts containing qualified data centers.
13	13	Analysis by the Legislative Reference Bureau
14	14	Under current law, there is a sales and use tax exemption for certain property
15	15	and items used to construct, operate, or renovate a qualified data center, as
16	16	certified by the Wisconsin Economic Development Corporation. Also under current
17	17	law, the equalized value of the taxable property of a new or amended tax
18	18	incremental district (TID) plus the value increment of all existing TIDs in a city or
19	19	village may not exceed 12 percent of the total equalized value of taxable property in
20	20	the city or village.
21	21	Under this bill, the 12 percent rule does not apply to a TID that contains
22	22	within its boundaries a qualified data center certified by WEDC if all of the project
23	23	costs of the TID are related to the qualified data center.
24	24	For further information see the state and local fiscal estimate, which will be
25	25	printed as an appendix to this bill.
26	26	The people of the state of Wisconsin, represented in senate and assembly, do
27	27	enact as follows:
28	28	SECTION 1. 66.1105 (17) (c) of the statutes is created to read:
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30	30	2
31	31	3 2025 - 2026 Legislature
32	32	ASSEMBLY BILL 228
33	33	- 2 - LRB-2730/1
34	34	EVM:cjs
35	35	SECTION 1
36	36	66.1105 (17) (c) Data center districts. 1. In this paragraph:
37	37	a. XData centerY means a qualified data center certified under s. 238.40 (2).
38	38	b. XData center districtY means a tax incremental district that contains
39	39	within its boundaries a data center.
40	40	2. If all project costs of a data center district are related to a data center
41	41	located within the district, the 12 percent limit findings requirement described
42	42	under sub. (4) (gm) 4. c. does not apply to the creation of the data center district or
43	43	the amendment of a project plan for the data center district.
44	44	3. No project plan of a data center district that was excepted under subd. 2.
45	45	from the 12 percent findings requirement described under sub. (4) (gm) 4. c. may be
46	46	amended to include project costs not related to a data center located within the
47	47	district.
48	48	4. When the local legislative body makes a calculation under sub. (4) (gm) 4. c.
49	49	for a tax incremental district, the calculation may not include the value increment
50	50	of any data center district that was excepted under subd. 2. from the 12 percent
51	51	findings requirement described under sub. (4) (gm) 4. c.
52	52	(END)
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