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Code · Wisconsin · Chapter 76 — Taxation of public utilities and insurers

76.636 Credit for certain development zone activities.

100 words·~1 min read·/wi/chapter-76/76-636-2

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76.636 Credit for certain development zone activities.
(1)Definitions. In this section:
(a)“Brownfield” means an industrial or commercial facility in which expansion or redevelopment is complicated by environmental contamination.
(b)“Development zone” means any of the following:
1. A development zone under s. 238.30 or s. 560.70 , 2009 stats.
2. A development opportunity zone under s. 238.395 or s. 560.795 , 2009 stats. [s. 560.795 , 2009 stats., or s. 238.395 , 2023 stats.].
76.636 Note NOTE: The correct cross-reference is shown in brackets. Section 238.395 was repealed by 2025 Wis. Act 118 . Corrective legislation is pending.
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