reglab/statecodes huggingface dataset:
2023 Wisconsin Statutes & Annotations › Chapter 238 - Wisconsin economic development corporation. › 238.125 - Notification of position openings; compliance.

238.125
Notification of position openings; compliance.
The corporation shall monitor compliance with the position-opening notification requirements under ss. 66.1103 (6m) and 106.16.
History:  1987 a. 27; 1995 a. 27; 1999 a. 150 s. 672; 2011 a. 32 s. 3333; Stats. 2011 s. 238.125.
2023 Wisconsin Statutes & Annotations › Chapter 238 - Wisconsin economic development corporation. › 238.135 - Grants to regional economic development organizations.

238.135
Grants to regional economic development organizations.
The corporation shall award annual grants to regional economic development organizations to fund marketing activities. The amount of each grant may not exceed $100,000 or the amount of matching funds the organization obtains from sources other than the corporation or the state, whichever is less.
History:  2011 a. 32.
2023 Wisconsin Statutes & Annotations › Chapter 238 - Wisconsin economic development corporation. › 238.155 - Talent attraction and retention initiatives.

238.155
Talent attraction and retention initiatives.
The corporation shall collaborate with state agencies to develop and implement initiatives for the attraction of talent to and retention of talent in this state, including by leveraging the existing programs of state agencies for those purposes within the scopes of those existing programs.
History:  2017 a. 318.
2023 Wisconsin Statutes & Annotations › Chapter 238 - Wisconsin economic development corporation. › 238.17 - Historic rehabilitation tax credit.

238.17
Historic rehabilitation tax credit.
(1)
For taxable years beginning after December 31, 2013, the corporation may certify a person to claim a tax credit under s. 71.07 (9m), 71.28 (6), or 71.47 (6), if the corporation determines that the person is conducting an eligible activity under s. 71.07 (9m), 71.28 (6), or 71.47 (6). No person may claim a tax credit under s. 71.07 (9m), 71.28 (6), or 71.47 (6) without first being certified under this subsection.
(2)
Beginning July 1, 2018, the corporation may not certify persons to claim more than a total of $3,500,000 in tax credits for all projects undertaken on the same parcel.
(3)
(a)
Except as provided in par. (b), the corporation may not certify a person for a tax credit under sub. (1) if the person is not subject to the taxes imposed under s. 71.02, 71.08, 71.23, or 71.43, except that the corporation may certify a nonprofit entity described under section 501 (c) (3) of the Internal Revenue Code for a tax credit under sub. (1) if the entity intends to sell or otherwise transfer the credit, as provided under s. 71.07 (9m), 71.28 (6) (h), or 71.47 (6) (h).
(b)
The corporation may certify a nonprofit entity not described under section 501 (c) (3) of the Internal Revenue Code for a tax credit under sub. (1) by submitting the proposal for the certification to the joint committee on finance for approval. If the cochairpersons of the joint committee on finance do not notify the corporation within 14 working days after the date of the corporation's submittal that the committee has scheduled a meeting for the purpose of reviewing the proposal, the proposal may be implemented as proposed by the corporation. If, within 14 working days after the corporation's submittal, the cochairpersons of the joint committee on finance notify the corporation that the committee has scheduled a meeting for the purpose of reviewing the proposal, the proposal may be implemented only upon approval of the committee.
History:  2013 a. 62; 2015 a. 55; 2017 a. 59, 280.
2023 Wisconsin Statutes & Annotations › Chapter 238 - Wisconsin economic development corporation. › 238.25 - Assistance to loan recipients.

238.25
Assistance to loan recipients.
The corporation shall assist new businesses and small businesses receiving the assistance of the Wisconsin Housing and Economic Development Authority in locating sources of venture capital and in obtaining the state and federal licenses and permits necessary for business operations.
History:  2011 a. 32 s. 3305; Stats. 2011 s. 238.25; 2011 a. 214.
2023 Wisconsin Statutes & Annotations › Chapter 238 - Wisconsin economic development corporation. › 238.26 - Report to investment board.

238.26
Report to investment board.
No later than September 30 of each even-numbered year, the corporation shall submit to the investment board a report describing the types of investments in businesses in this state that will have the greatest likelihood of enhancing economic development in this state.
History:  2011 a. 32 s. 3329.
2023 Wisconsin Statutes & Annotations › Chapter 238 - Wisconsin economic development corporation. › 238.28 - Refundable tax credits.

238.28
Refundable tax credits.
It is the intent of the legislature that all credits awarded under ss. 238.16, 238.308, 238.396, and 238.399 become a permanent part of the working capital structure of businesses claiming the credits.
History:  2017 a. 59.
2023 Wisconsin Statutes & Annotations › Chapter 238 - Wisconsin economic development corporation. › 238.301 - Certification for tax benefits.

238.301
Certification for tax benefits.
(1)
Application. Any person may apply to the corporation on a form prepared by the corporation for certification under this section. The application shall include all of the following:
(a)
The name and address of the person.
(b)
The federal tax identification number of the person.
(c)
The names and addresses of the locations where the person conducts business and a description of the business activities conducted at those locations.
(d)
A description of each eligible activity conducted or proposed to be conducted by the person.
(e)
Other information required by the corporation or the department of revenue.
(2)
(a)
The corporation may certify a person who submits an application under sub. (1) if, after conducting an investigation, the corporation determines that the person is conducting or intends to conduct at least one eligible activity.
(b)
The corporation shall provide a person certified under this section with a copy of the certification.
(3)
Contract. A person certified under this section shall enter into a written contract with the corporation. The contract shall include provisions that detail all of the following:
(a)
A description of each eligible activity being conducted or proposed to be conducted by the person.
(b)
Whether any of the eligible activities will occur in an economically distressed area, as designated by the corporation under s. 238.304 (1).
(c)
Whether any of the eligible activities will benefit members of a targeted group, as determined by the corporation under s. 238.304 (2).
(d)
A compliance schedule that includes a sequence of anticipated actions to be taken or goals to be achieved by the person before the person may receive tax benefits under s. 238.303.
(e)
The reporting requirements with which the person must comply.
(f)
If feasible, a determination of the tax benefits the person will be authorized to claim under s. 238.303 (2) if the person fulfills the terms of the contract.
History:  2009 a. 2; 2011 a. 32 s. 3410; Stats. 2011 s. 238.301; 2015 a. 55.
2023 Wisconsin Statutes & Annotations › Chapter 238 - Wisconsin economic development corporation. › 238.302 - Eligible activities.

238.302
Eligible activities.
A person who conducts or proposes to conduct any of the following may be certified under s. 238.301 (2):
(1)
Job creation project. A project that creates and maintains for a period of time established by the corporation by rule full-time jobs in addition to any existing full-time jobs provided by the person.
(2)
Capital investment project. A project that involves a significant investment of capital, as defined by the corporation by rule under s. 238.306 (2) (b), by the person in new equipment, machinery, real property, or depreciable personal property.
(3)
Employee training project. A project that involves significant investments in the training or reeducation of employees, as defined by the corporation by rule under s. 238.306 (2) (c), by the person for the purpose of improving the productivity or competitiveness of the business of the person.
(4)
Project related to persons with corporate headquarters in Wisconsin. A project that will result in the location or retention of a person's corporate headquarters in Wisconsin or that will result in the retention of employees holding full-time jobs in Wisconsin if the person's corporate headquarters are located in Wisconsin.
History:  2009 a. 2; 2011 a. 32 s. 3411; Stats. 2011 s. 238.302.
2023 Wisconsin Statutes & Annotations › Chapter 238 - Wisconsin economic development corporation. › 238.303 - Limits on tax benefits and claiming tax benefits.

238.303
Limits on tax benefits and claiming tax benefits.
(1)
Limits.
(a)
Except as provided in pars. (am) and (b), the total tax benefits available to be allocated by the corporation under ss. 238.301 to 238.306 may not exceed the sum of the tax benefits remaining to be allocated under s. 560.71 to 560.785, 2009 stats., s. 560.797, 2009 stats., s. 560.798, 2009 stats., s. 560.7995, 2009 stats., and s. 560.96, 2009 stats., on March 6, 2009, plus $100,000,000.
(am)
The corporation may initially allocate only $61,000,000 of the additional $100,000,000 in tax benefits specified in par. (a). Before the corporation allocates the remaining $39,000,000 in tax benefits specified in par. (a), the corporation shall submit its plan for such allocation, including a report that describes the intended use of the tax benefits, to the joint committee on finance. If the cochairpersons of the committee do not notify the corporation within 14 working days after the date of the corporation's submittal that the committee has scheduled a meeting for the purpose of reviewing the plan, the plan may be implemented and the remaining amount may be allocated as proposed by the corporation. If, within 14 working days after the date of the corporation's submittal, the cochairpersons of the committee notify the corporation that the committee has scheduled a meeting for the purpose of reviewing the proposed plan, the plan may be implemented and the remaining amount allocated only upon approval of the committee.
(b)
The corporation may submit to the joint committee on finance a request in writing to exceed the total tax benefits specified in par. (a). The corporation shall submit with its request a justification for seeking an increase under this paragraph. The joint committee on finance, following its review, may approve or disapprove an increase in the total tax benefits available to be allocated under ss. 238.301 to 238.306.
(2)
Authority to claim tax benefits. The corporation may authorize a person certified under s. 238.301 (2) to claim tax benefits only after the person has submitted a report to the corporation that documents to the satisfaction of the corporation that the person has complied with the terms of the contract under s. 238.301 (3) and the requirements of any applicable rules adopted under s. 238.306 (2).
(3)
Notice of eligibility. The corporation shall provide to the person a notice of eligibility to receive tax benefits that reports the amount of tax benefits for which the person is eligible.
(4)
Sunset. No tax benefits may be awarded under ss. 238.301 to 238.306 after December 31, 2015, unless the tax benefits were allocated to a taxpayer by the corporation in a contract that the corporation executed before that date or in a letter of intent to enter into such a contract that the corporation issued before that date.
History:  2009 a. 2, 265; 2011 a. 4; 2011 a. 32 ss. 3412 to 3415; Stats. 2011 s. 238.303; 2013 a. 20; 2015 a. 55; 2015 a. 195 s. 82.
2023 Wisconsin Statutes & Annotations › Chapter 238 - Wisconsin economic development corporation. › 238.304 - Eligible activities in economically distressed areas and benefiting members of targeted groups.

238.304
Eligible activities in economically distressed areas and benefiting members of targeted groups.
The corporation may authorize a person certified under s. 238.301 (2) to claim additional tax benefits under s. 238.303 if, after conducting an investigation, the corporation determines any of the following:
(1)
The person conducts at least one eligible activity in an area designated by the corporation as economically distressed. In designating an area as economically distressed under this subsection, the corporation shall follow the methodology established by rule under s. 238.306 (2) (e).
(2)
The person conducts at least one eligible activity that benefits, creates, retains, or significantly upgrades full-time jobs for, that trains, or that reeducates, members of a targeted group.
History:  2009 a. 2; 2011 a. 32 s. 3416; Stats. 2011 s. 238.304.
2023 Wisconsin Statutes & Annotations › Chapter 238 - Wisconsin economic development corporation. › 238.305 - Revocation of certification.

238.305
Revocation of certification.
The corporation shall revoke the certification of a person who does any of the following:
(1)
Supplies false or misleading information to obtain certification under s. 238.301 (2).
(2)
Supplies false or misleading information to obtain tax benefits under s. 238.303.
(3)
Leaves the state to conduct substantially the same business outside of the state.
(4)
Ceases operations in the state and does not renew operation of the business or a similar business within 12 months.
History:  2009 a. 2; 2011 a. 32 s. 3417; Stats. 2011 s. 238.305.
2023 Wisconsin Statutes & Annotations › Chapter 238 - Wisconsin economic development corporation. › 238.315 - Invitation to nominate area.

238.315
Invitation to nominate area.
If the corporation determines that an area has experienced or is about to experience economic distress, the corporation may invite local governing bodies in the area to nominate the area as a development zone.
History:  1997 a. 103; 2011 a. 32 s. 3420; Stats. 2011 s. 238.315.
2023 Wisconsin Statutes & Annotations › Chapter 238 - Wisconsin economic development corporation. › 238.32 - Application by local governing bodies.

238.32
Application by local governing bodies.
(1)
A local governing body may nominate an area as a development zone, if the corporation has invited the governing body to nominate the area under s. 238.315 and if the governing body does all of the following:
(a)
Holds at least one public hearing on the issue of designating the area as a development zone.
(b)
Adopts a resolution or ordinance authorizing it to nominate the area under this section.
(2)
A local governing body may nominate the area as a development zone by submitting an application to the corporation in a form prescribed by the corporation. The application shall include all of the following:
(a)
A copy of the ordinance or resolution authorizing the local governing body to nominate the area as a development zone.
(b)
Transcripts of the public hearing under sub. (1) (a).
(c)
Evidence that the area meets at least 3 of the criteria under s. 238.31 (1) (e) 4.
(d)
Evidence that the area meets the applicable requirements of s. 238.335.
(e)
A description of the land use patterns in the area including:
1.
A detailed map of the area.
2.
Information about vacant buildings or land available for development.
(f)
A description of past and present economic development activities in the area under local, state, or federal programs.
(g)
A description of the local governing body's goals for the economic development of the area.
(h)
An assessment of the effect of making the area a development zone on full-time jobs available to the targeted population.
(i)
Any other information required by the corporation.
(j)
Any other information the local governing body considers relevant.
(3)
Two or more local governing bodies may submit a joint application nominating an area as a development zone, subject to s. 238.335 (2), if each local governing body complies with subs. (1) and (2).
(5)
The corporation may permit a local governing body to revise an application that the corporation determines is inadequate or incomplete.
History:  1987 a. 328; 1995 a. 209; 1997 a. 27, 103; 2011 a. 32 s. 3421; Stats. 2011 s. 238.32.
2023 Wisconsin Statutes & Annotations › Chapter 238 - Wisconsin economic development corporation. › 238.325 - Evaluation by corporation.

238.325
Evaluation by corporation.
(1)
The corporation shall evaluate applications received under s. 238.32 (2) and (3).
(2)
Subject to s. 238.335 (5), the corporation may reduce the size of an area nominated as a development zone, if the corporation determines the boundaries as proposed by the local governing body in an application under s. 238.32 (2) or (3) are inconsistent with the purpose of the development zone program. Any nominated area which is reduced under this subsection need not comply with s. 238.335 (1) and (4).
(3)
After evaluating an application submitted under s. 238.32 (2) or (3), the corporation may approve the application, subject to any reduction in the size of the nominated area under sub. (2). If the corporation approves the application, the corporation shall designate the area as a development zone, subject to s. 238.31, and notify the local governing body.
History:  1987 a. 328; 1995 a. 209; 1997 a. 103; 2011 a. 32 s. 3422; Stats. 2011 s. 238.325.
2023 Wisconsin Statutes & Annotations › Chapter 238 - Wisconsin economic development corporation. › 238.34 - Change in boundary and size of development zones.

238.34
Change in boundary and size of development zones.
(1)
Except as provided under sub. (6), at any time after a development zone is designated by the corporation, a local governing body may submit an application to change the boundaries of the development zone. If the boundary change reduces the size of a development zone, the local governing body shall explain why the area excluded should no longer be in a development zone. The corporation may require the local governing body to submit additional information.
(2)
The corporation may approve an application for a boundary change if the development zone, as affected by the boundary changes, meets the applicable requirements of s. 238.335 and 3 of the criteria under s. 238.31 (1) (e) 4.
(3)
If the corporation approves an application for a boundary change under sub. (2), it shall do all of the following:
(a)
Redetermine the limit on the tax benefits for the development zone established under s. 238.345 (2) (a).
(b)
Notify the local governing body which submitted the application of the change in the boundary or tax benefits limit of the development zone.
(4)
The change in the boundaries or tax benefits limit of a development zone shall be effective on the day the corporation notifies the local governing body under sub. (3) (b).
(5)
No change in the boundaries of a development zone may affect the duration of an area as a development zone under s. 238.345 (1) (a). The corporation may consider a change in the boundary of a development zone when evaluating an application for an extension of the designation of an area as a development zone under s. 238.345 (1) (b).
(6)
The corporation may not accept any applications under sub. (1) to change the boundaries of a development zone designated under s. 238.31 on or after March 6, 2009.
History:  1987 a. 328; 1995 a. 209; 1997 a. 103; 2009 a. 2; 2011 a. 32 s. 3425; Stats. 2011 s. 238.34.
2023 Wisconsin Statutes & Annotations › Chapter 238 - Wisconsin economic development corporation. › 238.345 - Duration, renewal and expiration.

238.345
Duration, renewal and expiration.
(1)
(a)
The designation of an area as a development zone shall be effective for 240 months, beginning on the day the corporation notifies the local governing body under s. 238.325 (3) of the designation.
(b)
The local governing body may apply to the corporation for one 60-month extension of the designation. The corporation shall adopt rules establishing criteria for approving an extension of a designation of an area as a development zone under this subsection. No applications may be accepted by the corporation under this paragraph on or after March 6, 2009.
(c)
Paragraphs (a) and (b) apply to designations of areas as development zones that are in effect on June 2, 2000, or that are made on or after June 2, 2000.
(2)
(a)
When the corporation designates a development zone under s. 238.31, it shall establish a limit for tax benefits for the development zone determined by allocating to the development zone a portion of $38,155,000.
(am)
Notwithstanding par. (a), the corporation may increase the established limit for tax benefits for a development zone. The corporation may not increase the limit for tax benefits established for any development zone designated under s. 238.31 on or after March 6, 2009.
(b)
Annually the corporation shall estimate the amount of forgone state revenue because of tax benefits claimed by persons in each development zone.
(c)
Notwithstanding sub. (1), the designation of an area as a development zone shall expire on the earlier of the following:
1.
Ninety days after the day on which the corporation determines that the forgone tax revenues under par. (b) will equal or exceed the limit for the development zone established under par. (a) or (am).
2.
The day that the corporation withdraws its designation of an area as a development zone under sub. (3).
(d)
The corporation shall immediately notify the local governing body of a change in the expiration date of the development zone under par. (c).
(3)
The corporation may withdraw the designation of an area as a development zone if any of the following applies:
(a)
No person is certified as eligible to receive tax benefits under s. 238.365 (3) during the 12-month period beginning on the day the area is designated as a development zone and the corporation determines that the local governing body that nominated the zone is not in compliance with s. 238.363.
(b)
No person is certified as eligible to receive tax benefits under s. 238.365 (3) during the 24-month period beginning on the day the area is designated a development zone.
History:  1987 a. 328; 1989 a. 31, 336; 1993 a. 16; 1995 a. 209; 1997 a. 27, 103; 1999 a. 9, 32, 193; 2009 a. 2; 2011 a. 32 s. 3426; Stats. 2011 s. 238.345; 2013 a. 166.
2023 Wisconsin Statutes & Annotations › Chapter 238 - Wisconsin economic development corporation. › 238.35 - Additional duties of the corporation.

238.35
Additional duties of the corporation.
The corporation shall do all of the following:
(1)
Monitor and evaluate the implementation of the development zone program.
(2)
Apply to the federal government for assistance for the development zone program.
(4)
Help eligible persons apply for and obtain tax benefits.
(5)
Help local governing bodies prepare applications for development zones.
(6)
Notify University of Wisconsin small business development centers, the Wisconsin housing and development centers, the central administration of all University of Wisconsin campuses and regional planning commissions about the development zone program and encourage those entities to provide advice to the corporation or local governing bodies on ways to improve the development zone program.
(7)
Prepare forms for the certification described under s. 238.365 (5).
(8)
Annually verify information submitted to the corporation under s. 71.07 (2dx), 71.28 (1dx), 71.47 (1dx), or 76.636.
(10)
Enter into an agreement with the local governing body of a 1st class city where a development zone is designated under s. 238.31 (3) (c) 1. to provide efficient administration of the development zone program within the development zone.
History:  1987 a. 328; 1989 a. 31; 1989 a. 56 s. 259; 1991 a. 39; 1993 a. 16; 1995 a. 27 ss. 6936, 9130 (4); 1995 a. 209; 1997 a. 3, 27, 103; 1999 a. 9; 2005 a. 259; 2011 a. 32 s. 3427; Stats. 2011 s. 238.35.
2023 Wisconsin Statutes & Annotations › Chapter 238 - Wisconsin economic development corporation. › 238.363 - Duties of local governing bodies.

238.363
Duties of local governing bodies.
(1)
If an area nominated by a local governing body is designated as a development zone under s. 238.31, the local governing body shall do all of the following:
(b)
Promote economic development within the development zone.
(c)
Assist the corporation in the administration of the development zone program.
(4)
The local governing body of a 1st class city where a development zone is designated under s. 238.31 (3) (c) 1. shall enter into an agreement with the corporation to provide efficient administration of the development zone program within the development zone.
History:  1987 a. 328; 1995 a. 209; 2011 a. 32 s. 3428; Stats. s. 238.363.
2023 Wisconsin Statutes & Annotations › Chapter 238 - Wisconsin economic development corporation. › 238.368 - Limits on tax benefit to certified person.

238.368
Limits on tax benefit to certified person.
(1)
(a)
The corporation shall establish a limit on the maximum amount of tax benefits a person certified under s. 238.365 (3) may claim while an area is designated as a development zone.
(b)
When establishing a limit on tax benefits under par. (a), the corporation shall do all of the following:
1.
Consider all of the criteria described in s. 238.365 (3) (a) to (e).
2.
Establish a limit which does not greatly exceed a recommended limit, established under rules adopted by the corporation based on the cost, number and types of full-time jobs that will be created, retained, or upgraded, including full-time jobs available to members of the targeted population, as a result of the economic activity of the person certified under s. 238.365 (3).
(2)
The corporation may, upon request, increase a limit on tax benefits established under sub. (1) if the corporation does all of the following:
(a)
Complies with sub. (1) (b) with respect to the proposed increase.
(b)
Revises the certification required under s. 238.365 (5) and provides a copy of the revised form to the department of revenue and the person whose limit is increased under this subsection.
(3)
(a)
The corporation may reduce a limit established under sub. (1) or (2) if the corporation determines that any of the following applies:
1.
The limit is not consistent with the criteria listed under s. 238.365 (3) (a) to (e).
2.
The information on which the limit is based was inaccurate or significantly misestimated.
(b)
The corporation shall notify the department of revenue and the person whose limit on tax benefits is reduced under par. (a) and provide a written explanation to the person of the reasons for reducing the limit.
History:  1987 a. 328; 1989 a. 31, 56; 1997 a. 27; 2005 a. 253; 2011 a. 32 s. 3430; Stats. 2011 s. 238.368.
2023 Wisconsin Statutes & Annotations › Chapter 238 - Wisconsin economic development corporation. › 238.37 - Revocation of certification.

238.37
Revocation of certification.
(1)
The corporation shall revoke the certification of a person certified under s. 238.365 (3) if the person does any of the following:
(a)
Supplies false or misleading information to obtain certification.
(b)
Becomes subject to revocation under s. 238.38 (1).
(c)
Leaves the development zone to conduct substantially the same business outside of the development zone.
(d)
Ceases operations in the development zone and does not renew operation of the trade or business or a similar trade or business in the development zone within 12 months.
(2)
The corporation shall notify the department of revenue within 30 days of revoking a certification under sub. (1).
History:  1987 a. 328; 2011 a. 32 s. 3431; Stats. 2011 s. 238.37.
2023 Wisconsin Statutes & Annotations › Chapter 238 - Wisconsin economic development corporation. › 238.38 - Certification prohibited in certain cases.

238.38
Certification prohibited in certain cases.
(1)
Except as provided in subs. (2) and (3), no person may be certified under s. 238.365 (3), or a person's certification may be revoked under s. 238.37, if the proposed new business, expansion of an existing business, or other proposed economic activity in a development zone would do or does any of the following:
(a)
Result in the direct loss of full-time jobs at another of the person's business locations in this state outside of the development zone.
(b)
Likely result in the direct transfer of employees from a business location in this state to a business location in the development zone.
(1m)
No person may be certified under s. 238.365 (3) on or after March 6, 2009.
(2)
Subsection (1) does not apply if, after a hearing, the corporation, or the local governing body under sub. (3) (a), determines that any of the following applies:
(a)
The total number of full-time jobs provided by the person in this state would be reduced if the person were not certified under s. 238.365 (3) or if the person's certification were revoked.
(b)
The situation is extraordinary.
(3)
(a)
Except as provided in pars. (b) and (c), if the economic activity for which a person is seeking certification under s. 238.365 (3) is the relocation of a business into a development zone from a location that is outside the development zone but within the limits of a city, village, town, or federally recognized American Indian reservation in which that development zone is located, the local governing body that nominated that area as a development zone under s. 238.32 shall determine whether sub. (2) (a) or (b) applies.
(b)
Only the corporation may determine whether sub. (2) (a) or (b) applies to a business relocation described in par. (a) if the business relocation would likely result in the loss of full-time jobs at or transfer of employees from a business location that is in this state but outside the limits of any city, village, town, or federally recognized American Indian reservation in which the development zone is located.
(c)
No local governing body may make any determination under this subsection on or after March 6, 2009.
History:  1987 a. 328; 1993 a. 275; 1997 a. 27; 2005 a. 253; 2009 a. 2; 2011 a. 32 s. 3432; Stats. 2011 s. 238.38.
2023 Wisconsin Statutes & Annotations › Chapter 240 - Fraudulent conveyances and contracts relating to real estate. › 240.001 - Definitions.

240.001
Definitions.
In this chapter:
(1)
“Conveyance" includes every instrument in writing except a last will and testament, whatever its form, and by whatever name it is known in law, by which any estate or interest in lands is created, aliened, assigned, or surrendered.
(2)
“Estate and interest in lands" includes every estate and interest, freehold and chattel, legal and equitable, present and future, vested and contingent, in lands.
(3)
“Lands" means lands, tenements, and hereditaments.
History:  2015 a. 196.
2023 Wisconsin Statutes & Annotations › Chapter 240 - Fraudulent conveyances and contracts relating to real estate. › 240.01 - Conveyances, when void.

240.01
Conveyances, when void.
Every conveyance of any estate or interest in land, or the rents and profits of lands and every charge upon lands or upon the rents and profits thereof, made or created with the intent to defraud prior or subsequent purchasers for a valuable consideration of the same lands, rents or profits, as against such purchasers, shall be void.
2023 Wisconsin Statutes & Annotations › Chapter 240 - Fraudulent conveyances and contracts relating to real estate. › 240.02 - Conveyances not fraudulent, when.

240.02
Conveyances not fraudulent, when.
No such conveyance or charge shall be deemed fraudulent in favor of a subsequent purchaser who shall have actual or legal notice thereof at the time of his or her purchase, unless it shall appear that the grantee in such conveyance or person to be benefited by such charge was privy to the fraud intended.
History:  1991 a. 316.
2023 Wisconsin Statutes & Annotations › Chapter 240 - Fraudulent conveyances and contracts relating to real estate. › 240.03 - Conveyances with power of revocation, void.

240.03
Conveyances with power of revocation, void.
Every conveyance or charge of or upon any estate or interest in lands containing any provision for the revocation, determination or alteration of such estate or interest or any part thereof, at the will of the grantor, shall be void as against subsequent purchasers from such grantor for a valuable consideration of any estate or interest so liable to be revoked or determined, although the same be not expressly revoked, determined or altered by such grantor by virtue of the power reserved or expressed in such prior conveyance or charge.
2023 Wisconsin Statutes & Annotations › Chapter 240 - Fraudulent conveyances and contracts relating to real estate. › 240.04 - Such conveyances valid, when.

240.04
Such conveyances valid, when.
Where a power to revoke a conveyance of any lands or the rents and profits thereof and to reconvey the same shall be given to any person other than the grantor in such conveyance, and such person shall thereafter convey the same lands, rents or profits to a purchaser for a valuable consideration, such subsequent conveyance shall be valid in the same manner and to the same extent as if the power of revocation were recited therein and the intent to revoke the former conveyance expressly declared.
2023 Wisconsin Statutes & Annotations › Chapter 240 - Fraudulent conveyances and contracts relating to real estate. › 240.05 - Same subject.

240.05
Same subject.
If a conveyance to a purchaser, under either s. 240.03 or 240.04, shall be made before the person making the same shall be entitled to execute a power of revocation it shall nevertheless be valid from the time the power of revocation shall actually vest in such person in the same manner and to the same extent as if then made.
History:  1991 a. 316.
2023 Wisconsin Statutes & Annotations › Chapter 240 - Fraudulent conveyances and contracts relating to real estate. › 240.10 - Real estate agency contracts.

240.10
Real estate agency contracts.
(1)
Every contract to pay a commission to a real estate agent or broker or to any other person for selling or buying real estate shall be void unless such contract or note or memorandum thereof describes that real estate; expresses the price for which the same may be sold or purchased, the commission to be paid and the period during which the agent or broker shall procure a buyer or seller; is in writing; and is subscribed by the person agreeing to pay such commission, except that a contract to pay a commission to a person for locating a type of property need not describe the property.
(2)
Every contract to pay a commission to any real estate agent or broker or to any person for leasing real estate for a term exceeding 3 years shall be void unless such contract, note or memorandum thereof describes that real estate; expresses the rent to be paid or a method to determine the same, the length of the lease, the commission to be paid, and the period during which said person shall procure a tenant; is in writing; and is subscribed by the person agreeing to pay such commission, except that a contract to pay a commission to a person for locating a type of property need not describe the property.
History:  1991 a. 163.
If a defective commission agreement signed by a principal clearly refers to a certain transaction in which a binding lease or sales contract has previously been made, it does not defeat the purpose of sub. (1) to allow the integration of that document into the commission agreement, even though there is not a specific reference to the document itself; however, if the reference to the transaction is not clear and certain, then integration should not be allowed, even in the case of a previously existing lease or sales contract. Buckman v. E. H. Schaefer & Associates, Inc. 50 Wis. 2d 755, 185 N.W.2d 328 (1971).
If an otherwise sufficient written memorandum is executed after the broker has performed his or her services, the fact that it specifically states that all services have been completed and is signed by the principal should be deemed substantial compliance with the requirement that a time period be stated. Buckman v. E. H. Schaefer & Associates, Inc. 50 Wis. 2d 755, 185 N.W.2d 328 (1971).
A valid real estate contract existed, notwithstanding the absence of a co-owner's signature. Winston v. Minkin, 63 Wis. 2d 46, 216 N.W.2d 38.
This section was not applicable in a broker's suit for a commission for negotiating a lease when oral authorization allegedly given to the broker was communicated to the broker in Wisconsin but the place of performance of the alleged contract was Tennessee. Paulson v. Shapiro, 490 F.2d 1 (1973).
This section barred an action in quantum meruit for services related to the sale of real estate. Farnsworth, McKoane & Co. v. North Shore Savings & Loan Association, 504 F. Supp. 673 (1981).
2023 Wisconsin Statutes & Annotations › Chapter 241 - Fraudulent contracts. › 241.025 - Contracts for employment.

241.025
Contracts for employment.
Any person who shall represent, as an inducement to the sale of any course of study, that that person or the school offering such course will, upon the purchaser's completion of such course, place such purchaser in employment unless there is a written contract between such school and an employer whereby the latter is bound to furnish such employment as represented, is guilty of a misdemeanor. Such purchaser shall be entitled, if such representation is made and no such contract exists, to have the purchase price, tuition, fee or other consideration paid for the course refunded and may recover the same in an action of debt.
History:  1991 a. 316.
2023 Wisconsin Statutes & Annotations › Chapter 241 - Fraudulent contracts. › 241.03 - Croppers' contracts; filing, security interest.

241.03
Croppers' contracts; filing, security interest.
(1)
No landowner-cropper contract is valid, except between the parties to the contract, unless the contract, subscribed by the parties, describing the premises and containing the entire agreement between the parties, or a copy of the contract, has been filed with the register of deeds of the county where the premises are located. The register of deeds shall file, endorse, enter and index croppers' contracts filed with the register of deeds in substantially the same manner as provided for financing statements covering security interests in fixtures.
(2)
In case such cropper contract is not filed then, except between the parties thereto, the cropper shall be conclusively presumed to have title and possession to an undivided one-half interest in all crops covered by such contract and the relationship between the landowner and cropper to be that of landlord and tenant.
(3)
Such cropper contract is not subject to ch. 409 unless the contract expressly creates a security interest.
History:  1991 a. 316; 1993 a. 301; 1997 a. 254.
2023 Wisconsin Statutes & Annotations › Chapter 241 - Fraudulent contracts. › 241.05 - Presumption if possession not changed.

241.05
Presumption if possession not changed.
(1)
In this section, “creditors" includes all creditors of the vendor or assignor at any time while the goods and chattels described in sub. (2) remain in the vendor's or assignor's possession or control.
(2)
Every sale made by a vendor, of goods and chattels in the vendor's possession or control, and every assignment of goods and chattels, unless the same be accompanied by an immediate delivery and followed by an actual and continued change of possession of the things sold or assigned, shall be presumed to be fraudulent and void as against the creditors of the vendor or the creditors of the person making such assignment or subsequent purchasers in good faith; and shall be conclusive evidence of fraud unless it shall be made to appear on the part of the persons claiming under such sale or assignment that the same was made in good faith and without any intent to defraud such creditors or purchasers.
(3)
Nothing contained in this section shall be construed to apply to contracts of bottomry or respondentia, nor to assignments or hypothecations of vessels or goods at sea or in foreign ports, or without this state; provided, the assignee or mortgagee shall take possession of such ship, vessels, or goods as soon as may be after the arrival thereof within this state.
History:  1991 a. 316; 2015 a. 196 ss. 101 to 103.
2023 Wisconsin Statutes & Annotations › Chapter 241 - Fraudulent contracts. › 241.09 - Assignment of wages.

241.09
Assignment of wages.
No assignment of the salary or wages of any married person is valid for any purpose unless the assignment is in writing signed by the person's spouse, if the spouse at the time is a member of the family, and unless the spouse's signature is witnessed by 2 disinterested witnesses. No assignment of the salary or wages of any person is valid as to any such salary or wages accruing more than 6 months after the date of the making of the assignment, except that any assignment of wages made in connection with a proceeding under s. 128.21 shall run concurrently with the period during which the amortization proceedings are in effect and shall become void upon the dismissal of the proceedings. Nothing in this section shall apply to assignments made under s. 109.09 or ch. 767, nor to any authorization from an employee to an employer directing deductions from wages to accrue in the future for union or employee club dues, insurance or annuities, war bond purchases, a revocable and voluntary deduction to a credit union or a state chartered financial institution operated primarily for the benefit of the employees of any particular employer or other financial institution under s. 705.01 (3), for contributions to the American Red Cross, a community fund or other similar charity, or any indebtedness to the employer. No assignment of salary or wages or voluntary deduction which is permitted under this section shall be valid if prohibited by s. 422.404.
History:  1971 c. 228 s. 44; 1971 c. 239, 307; 1973 c. 255; 1975 c. 12, 199; 1975 c. 380 s. 5; 1979 c. 352.
Cross-reference:  See s. 422.404 (2) for a provision as to renewal of earnings assignment in consumer credit transactions.
Insurance renewal commissions are “wages" under this section. Central National Bank of Wausau v. Dustin, 107 Wis. 2d 614, 321 N.W.2d 321 (Ct. App. 1982).
2023 Wisconsin Statutes & Annotations › Chapter 241 - Fraudulent contracts. › 241.24 - Board of trade contracts.

241.24
Board of trade contracts.
No contract for the future purchase, sale, transfer or delivery of personal property through a board of trade or organized commodity exchange is void when either party thereto intends, in good faith, to perform the same; and an intention on the part of either not to perform any such contract does not invalidate it if the other party in good faith intends to perform the same. No such contract is void because the vendor was not, at the time it was made, the owner of the property contracted to be sold; and in any action by either party for the enforcement of its terms or to recover damages for a breach thereof it is incompetent to show in defense, by any extrinsic evidence, that such contract had any other intent or meaning than it expresses; and it and all collateral contracts, agreements or securities growing out of it or of which they may have formed the consideration in whole or in part are legal and valid. Nothing herein shall be construed to exclude evidence of fraud in the procuring of any such contract as is first mentioned herein, or of any collateral contract, agreement or security growing out of it, or that any such contract was not entered into upon sufficient consideration, or is not supported thereby, or that both parties intended to make a wagering contract.
2023 Wisconsin Statutes & Annotations › Chapter 241 - Fraudulent contracts. › 241.25 - Transfer of bank book to be in writing.

241.25
Transfer of bank book to be in writing.
No gift, sale, assignment or transfer of any saving fund bank book bearing evidence of bank deposits or of any interest in the deposits represented thereby, shall be valid unless the same shall be in writing and the same or a copy thereof delivered to the bank issuing such bank deposit book.
2023 Wisconsin Statutes & Annotations › Chapter 241 - Fraudulent contracts. › 241.27 - Contracts requiring warning.

241.27
Contracts requiring warning.
Every proposed contract for the benefit of any person, firm or corporation furnishing or supplying in any wise whatever, goods, wares or merchandise to hawkers or peddlers and which by its terms upon execution thereof would bind any person to answer for the debt, default or miscarriage of any such hawker or peddler, in lawfully or unlawfully disposing of such goods, wares or merchandise or the proceeds thereof, or which would bind any person to guarantee or answer for any debt or liability incurred by such hawker or peddler in acquiring any title to or interest in the goods, wares or merchandise to be disposed of by such hawker or peddler or in acquiring any title to or interest in any equipment intended to be used in conducting the business of such hawker or peddler, shall have plainly printed upon it, in red ink, in type not smaller than 10 point boldface type, at the time of its execution and directly above the place for the signature of the person who would, by signing such contract, become obligated to so answer for the debt, default or miscarriage of any such peddler or hawker, the following statement: “Warning — this may obligate you to pay money". Every such contract not containing such statement shall be unlawful and in any action brought upon any such contract in any court of this state, such contract shall be construed in accordance with the laws of this state. The provisions of this section, however, shall not apply to any such contract where the same contains a provision expressly limiting the amount of the liability of each person obligated to answer for the debt, default or miscarriage of any such peddler or hawker.
2023 Wisconsin Statutes & Annotations › Chapter 241 - Fraudulent contracts. › 241.28 - Unsolicited goods.

241.28
Unsolicited goods.
If unsolicited goods or merchandise of any kind are either addressed to or intended for the recipient, the goods or merchandise shall, unless otherwise agreed, be deemed a gift to the recipient who may use them or dispose of them in any manner without any obligation to the sender.
2023 Wisconsin Statutes & Annotations › Chapter 242 - Uniform fraudulent transfer act. › 242.02 - Insolvency.

242.02
Insolvency.
(1)
In this section:
(a)
“Assets" do not include property that has been transferred, concealed or removed with intent to hinder, delay or defraud creditors or that has been transferred in a manner making the transfer voidable under this chapter.
(b)
“Debts" do not include an obligation to the extent it is secured by a valid lien on property of the debtor not included as an asset.
(2)
A debtor is insolvent if the sum of the debtor's debts is greater than all of the debtor's assets at a fair valuation.
(3)
A debtor who is generally not paying debts as they become due is presumed to be insolvent.
(4)
A partnership is insolvent under sub. (2) if the sum of the partnership's debts is greater than the aggregate, at a fair valuation, of all of the partnership's assets and the sum of the excess of the value of each general partner's nonpartnership assets over the partner's nonpartnership debts.
History:  1987 a. 192.
2023 Wisconsin Statutes & Annotations › Chapter 242 - Uniform fraudulent transfer act. › 242.03 - Value.

242.03
Value.
(1)
Value is given for a transfer or an obligation if, in exchange for the transfer or obligation, property is transferred or an antecedent debt is secured or satisfied, but value does not include an unperformed promise made otherwise than in the ordinary course of the promisor's business to furnish support to the debtor or another person.
(2)
For the purposes of ss. 242.04 (1) (b) and 242.05, a person gives a reasonably equivalent value if the person acquires an interest of the debtor in an asset pursuant to a regularly conducted, noncollusive foreclosure sale or execution of a power of sale for the acquisition or disposition of the interest of the debtor upon default under a mortgage, deed of trust or security agreement.
(3)
A transfer is made for present value if the exchange between the debtor and the transferee is intended by them to be contemporaneous and is in fact substantially contemporaneous.
History:  1987 a. 192.