76.636 Credit for certain development zone activities.
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/wi/chapter-76/76-636-3A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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 Section 238.395 was repealed by 2025 Wis.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.
3. An enterprise development zone under s. 238.397 or s. 560.797 , 2009 stats. [s. 560.797 , 2009 stats., or s. 238.397 , 2023 stats.].
76.636 Note NOTE: The correct cross-reference is shown in brackets. Section 238.397 was repealed by 2025 Wis. Act 118 . Corrective legislation is pending.
4. An agricultural development zone under s. 238.398 or s. 560.798 , 2009 stats. [s. 560.798 , 2009 stats., or s. 238.398 , 2023 stats.].
76.636 Note NOTE: The correct cross-reference is shown in brackets. Section 238.398 was repealed by 2025 Wis. Act 118 . Corrective legislation is pending.
(c)“Environmental remediation” means removal or containment of environmental pollution, as defined in s. 299.01
(4), and restoration of soil or groundwater that is affected by environmental pollution, as defined in s. 299.01
(4), in a brownfield if that removal, containment, or restoration fulfills the requirement under s. 71.47
(a)1. , 2013 stats., unless an investigation of the property determines that remediation is required and that remediation is not undertaken.
(d)“Full-time job” has the meaning given in s. 238.30
(2m).
(e)“Member of a targeted group” means any of the following, if the person has been certified in the manner under s. 71.47
(am)3. , 2013 stats., by a designated local agency, as defined in s. 71.47
(am)2. , 2013 stats.:
1. A person who resides in an area designated by the federal government as an economic revitalization area.
2. A person who is employed in an unsubsidized job but meets the eligibility requirements under s. 49.145
(2)and
(3)for a Wisconsin Works employment position.
3. A person who is employed in a trial job, as defined in s. 49.141
(n), 2011 stats., or in a trial employment match program job, as defined in s. 49.141
(n).
4. A person who is eligible for child care assistance under s. 49.155 .
5. A person who is a vocational rehabilitation referral.
6. An economically disadvantaged youth.
7. An economically disadvantaged veteran.
8. A supplemental security income recipient.
9. A general assistance recipient.
10. An economically disadvantaged ex-convict.
11. A qualified summer youth employee, as defined in 26 USC 51
(d)(7).
12. A dislocated worker, as defined in 29 USC 2801 (9).
13. A food stamp recipient.
(2)Credits. Except as provided in s. 73.03
(35), and subject to s. 238.385 or s. 560.785 , 2009 stats., [s. 560.785 , 2009 stats., or s. 238.385 , 2023 stats.,] for any taxable year for which an insurer is entitled under s. 238.395 or s. 560.795
(3), 2009 stats., [s. 560.795
(3), 2009 stats., or s. 238.395 , 2023 stats.,] to claim tax benefits or certified under s. 238.365
(3), 238.397
(4), or 238.398
(3)or s. 560.765
(3), 2009 stats., s. 560.797
(4), 2009 stats., or s. 560.798
(3), 2009 stats., [s. 560.765
(3), 2009 stats., s. 560.797
(4), 2009 stats., s. 560.798
(3), 2009 stats., s. 238.365
(3), 2023 stats., s. 238.397
(4), 2023 stats., or s. 238.398
(3), 2023 stats.,] the insurer may claim as a credit against the fees due under s. 76.60 , 76.63 , 76.65 , 76.66 , or 76.67 the following amounts: