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Bills from the 2013–14 session

Senate Bill 449

Authorizing the transfer of certain tax credits earned in connection with economic development in this state

Became law

The governor signed it on Apr 2, 2014. It's ⁠.

  1. Introduced, passed

    Dec 16, 2013

  2. Committee, passed

    Approved

  3. Senate vote, passed

    Passed 32 to 0

  4. Assembly vote, passed

    Passed 96 to 0

  5. Governor, passed

    Signed

  6. Law, here now

    2013 Wisconsin Act 184

Latest entry in the official record, Apr 2, 2014: “Published 4-3-2014”

Read the bill

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What it does

Summary by the , the Legislature's nonpartisan drafting office. It's their wording, not ours.

Under current law, the Wisconsin Economic Development Corporation (corporation) may certify a person to claim tax credits against the person's income or franchise tax liability or against the person's liability for fees imposed on insurers, if the corporation determines that the person is conducting or will conduct certain eligible business activities that will result in economic development in Wisconsin (economic development tax credits). A person may qualify for additional economic development tax credits if the eligible activity conducted by the person will benefit a particular group or economically distressed area that the state has targeted for economic development.

This bill creates a program under which the corporation may approve the transfer of economic development tax credits to another Wisconsin taxpayer other than the person to whom the corporation initially awards the tax credits. Under the bill, the corporation may approve the transfer of economic development tax credits if the person to whom the tax credits are initially awarded meets at least one of the following conditions in addition to being authorized by the corporation to claim the tax credits:

Read the full summary

1. The person is headquartered in, and employs at least 51 percent of its employees in, Wisconsin.

2. The person intends to relocate its headquarters to, and employ at least 51 percent of its employees in, Wisconsin.

3. The person intends to expand its operations in Wisconsin, and that expansion will increase the number of full-time employees employed by the person in Wisconsin by a number that equals at least 10 percent of the person's full-time employees.

4. The person intends to expand its operations in Wisconsin, and the person will make a significant capital investment in property in Wisconsin as a result of that expansion.

If the corporation approves a person to transfer economic development tax credits, that person must transfer those tax credits to another person previously identified to the corporation if the tax credits are transferred in exchange for some valuable consideration, other than money, in connection with the eligible business activity for which the tax credits were awarded. The person to whom the tax credits are transferred may carry forward any unused amount of those tax credits for up to 15 years until fully claimed.

Under the bill, if the corporation revokes a person's certification for economic development tax credits and that person has already transferred the tax credits, that person is liable for the full amount of the tax credits, and the person to whom the credits were transferred may not claim any unused credits.

Under the bill, the corporation may authorize the transfer of up to $15,000,000 in economic development tax credits over three years. However, if after reaching that three-year limit, the corporation determines that an extension of the program will support significant economic development in Wisconsin, the corporation may continue the program for up to an additional three years and authorize the transfer of up to an additional $15,000,000 in economic development tax credits. However, any such extension of the program is subject to passive review by the Joint Committee on Finance.

Who's behind it

6 senators are its ⁠. 4 are Republicans and 2 are Democrats.

21 more lawmakers ⁠.

See all 27 names

Authors (6)

Signed on in support (21)

What it would cost

State agencies filed a . Each opens as a PDF from the Legislature.

How lawmakers voted

There were 5 votes on this bill.

Senate Committee on Economic Development and Local Government vote to recommend it

Passed, 5 to 0 · Jan 16, 2014

No member-by-member record exists for this vote. Committee votes and some older sessions record totals only.

Official motion: “Report passage recommended by Committee on Economic Development and Local Government, Ayes 5, Noes 0”. Official record · This vote on its own page

Senate vote

Passed, 5 to 0 · Jan 16, 2014

No member-by-member record exists for this vote. Committee votes and some older sessions record totals only.

Official motion: “Referred to Joint Committee on Finance by Committee on Senate Organization pursuant to Senate Rule 41 (1)(e), Ayes 5, Noes 0”. Official record · This vote on its own page

Senate vote

Passed, 5 to 0 · Jan 16, 2014

No member-by-member record exists for this vote. Committee votes and some older sessions record totals only.

Official motion: “Withdrawn from joint committee on Finance and made Available for Scheduling by committee on Senate Organization, pursuant to Senate Rule 41 (1)(e), Ayes 5, Noes 0”. Official record · This vote on its own page

Senate vote to pass it

Passed, 32 to 0 · Jan 22, 2014 · 1 didn't vote

See how each of the 33 senators voted

D: Democrat, R: Republican

Didn't vote (1)

Official motion: “Read a third time and passed, Ayes 32, Noes 0”. Official record · This vote on its own page

Assembly vote to pass it

Passed, 96 to 0 · Feb 18, 2014 · 3 didn't vote

See how each of the 99 representatives voted

D: Democrat, R: Republican

Yes (96)

Didn't vote (3)

Official motion: “Read a third time and concurred in, Ayes 96, Noes 0”. Official record · This vote on its own page

What happened

  1. Apr 2, 2014

    The new law was published.

  2. Apr 2, 2014

    The governor signed it. It became 2013 Wisconsin Act 184.

  3. Apr 1, 2014

    Sent to the governor.

  4. Feb 18, 2014

    The Assembly passed it too, 96 to 0.

  5. Feb 18, 2014

    1 more representative signed on in support.

  6. Jan 30, 2014

    Sent to the Assembly Committee on Rules.

  7. Jan 22, 2014

    The Assembly received it.

  8. Jan 22, 2014

    The Senate passed it, 32 to 0.

  9. Jan 21, 2014

    A state agency sent in its estimate of the cost.

  10. Jan 16, 2014

    “Withdrawn from joint committee on Finance and made Available for Scheduling by committee on Senate Organization, pursuant to Senate Rule 41 (1)(e), Ayes 5, Noes 0” (the official wording)

  11. Jan 16, 2014

    Sent to the Joint Committee on Finance.

  12. Jan 16, 2014

    The committee voted to recommend passing it, 5 to 0.

  13. Dec 23, 2013

    A state agency sent in its estimate of the cost.

  14. Dec 18, 2013

    The committee held a public hearing.

  15. Dec 18, 2013

    1 more senator signed on in support.

  16. Dec 16, 2013

    Sent to the Senate Committee on Economic Development and Local Government.

  17. Dec 16, 2013

    Introduced in the Senate.

See the official record, word for word
  1. Dec 16, 2013 · Senate

    Introduced by Senators Gudex, Petrowski, Lassa, Moulton, T. Cullen and Olsen; cosponsored by Representatives Loudenbeck, Krug, Czaja, Jacque, Kahl, Kleefisch, Kolste, Bernier, Sargent, Murphy, Wright, Jorgensen, Kuglitsch, Bies, Ringhand, Born, Kestell, Mason and Petryk

  2. Dec 16, 2013 · Senate

    Read first time and referred to Committee on Economic Development and Local Government

  3. Dec 18, 2013 · Senate

    Senator L. Taylor added as a coauthor

  4. Dec 18, 2013 · Senate

    Public hearing held

  5. Dec 23, 2013 · Senate

    Fiscal estimate received

  6. Jan 16, 2014 · Senate

    Executive action taken

  7. Jan 16, 2014 · Senate

    Report passage recommended by Committee on Economic Development and Local Government, Ayes 5, Noes 0

  8. Jan 16, 2014 · Senate

    Available for scheduling

  9. Jan 16, 2014 · Senate

    Referred to Joint Committee on Finance by Committee on Senate Organization pursuant to Senate Rule 41 (1)(e), Ayes 5, Noes 0

  10. Jan 16, 2014 · Senate

    Withdrawn from joint committee on Finance and made Available for Scheduling by committee on Senate Organization, pursuant to Senate Rule 41 (1)(e), Ayes 5, Noes 0

  11. Jan 16, 2014 · Senate

    Placed on calendar 1-22-2014 pursuant to Senate Rule 18(1)

  12. Jan 21, 2014 · Senate

    Fiscal estimate received

  13. Jan 22, 2014 · Senate

    Read a second time

  14. Jan 22, 2014 · Senate

    Ordered to a third reading

  15. Jan 22, 2014 · Senate

    Rules suspended

  16. Jan 22, 2014 · Senate

    Read a third time and passed, Ayes 32, Noes 0

  17. Jan 22, 2014 · Senate

    Ordered immediately messaged

  18. Jan 22, 2014 · Assembly

    Received from Senate

  19. Jan 30, 2014 · Assembly

    Read first time and referred to committee on Rules

  20. Feb 13, 2014 · Assembly

    Placed on calendar 2-18-2014 by Committee on Rules

  21. Feb 18, 2014 · Assembly

    Representative Barca added as a coauthor

  22. Feb 18, 2014 · Assembly

    Read a second time

  23. Feb 18, 2014 · Assembly

    Ordered to a third reading

  24. Feb 18, 2014 · Assembly

    Rules suspended

  25. Feb 18, 2014 · Assembly

    Read a third time and concurred in, Ayes 96, Noes 0

  26. Feb 18, 2014 · Assembly

    Ordered immediately messaged

  27. Feb 19, 2014 · Senate

    Received from Assembly concurred in

  28. Feb 24, 2014 · Senate

    Report correctly enrolled

  29. Apr 1, 2014 · Senate

    Presented to the Governor on 4-1-2014

  30. Apr 2, 2014 · Senate

    Report approved by the Governor on 4-2-2014. 2013 Wisconsin Act 184

  31. Apr 2, 2014 · Senate

    Published 4-3-2014

Terms on this page

Wisconsin Act

The number a bill gets when it becomes law, like 2025 Wisconsin Act 12.

Official term: Act. More in the glossary

Legislative Reference Bureau

The Legislature's nonpartisan office that drafts bills and writes the summary at the top of each one.

Official term: LRB analysis. More in the glossary

Author

A lawmaker who formally puts a bill forward. The text itself is drafted by the Legislative Reference Bureau.

Official term: Author, coauthor. More in the glossary

Signed on in support

Lawmakers who back a bill without being one of its authors, often from the other chamber.

Official term: Cosponsor. More in the glossary

Cost estimate

A state agency's estimate of what a bill would cost or save.

Official term: Fiscal estimate. More in the glossary

Roll call

A vote where each lawmaker's yes or no is recorded by name.

Official term: Roll call vote. More in the glossary

From the Wisconsin Legislature's official record, checked Sep 15, 2026. See the source

Wisconsin Act

The number a bill gets when it becomes law, like 2025 Wisconsin Act 12.

Official term: Act

More in the glossary

Legislative Reference Bureau

The Legislature's nonpartisan office that drafts bills and writes the summary at the top of each one.

Official term: LRB analysis

More in the glossary

Author

A lawmaker who formally puts a bill forward. The text itself is drafted by the Legislative Reference Bureau.

Official term: Author, coauthor

More in the glossary

Signed on in support

Lawmakers who back a bill without being one of its authors, often from the other chamber.

Official term: Cosponsor

More in the glossary

Cost estimate

A state agency's estimate of what a bill would cost or save.

Official term: Fiscal estimate

More in the glossary

Roll call

A vote where each lawmaker's yes or no is recorded by name.

Official term: Roll call vote

More in the glossary