Bill
Bill > AB228
summary
Introduced
04/29/2025
04/29/2025
In Committee
04/29/2025
04/29/2025
Crossed Over
Passed
Dead
Introduced Session
2025-2026 Regular Session
Bill Summary
Under current law, there is a sales and use tax exemption for certain property and items used to construct, operate, or renovate a qualified data center, as certified by the Wisconsin Economic Development Corporation. Also under current law, the equalized value of the taxable property of a new or amended tax incremental district (TID) plus the value increment of all existing TIDs in a city or village may not exceed 12 percent of the total equalized value of taxable property in the city or village. Under this bill, the 12 percent rule does not apply to a TID that contains within its boundaries a qualified data center certified by WEDC if all of the project costs of the TID are related to the qualified data center. For further information see the state and local fiscal estimate, which will be printed as an appendix to this bill.
AI Summary
This bill modifies Wisconsin's tax incremental financing (TIF) district rules specifically for districts containing qualified data centers. Currently, a city or village is limited to having TIF districts that represent no more than 12 percent of its total taxable property value. The bill creates an exception to this rule for TIF districts that exclusively contain and are related to a qualified data center (as certified by the Wisconsin Economic Development Corporation, or WEDC). Under the new provisions, such a "data center district" would be exempt from the 12 percent value limitation. Additionally, the bill stipulates that once a data center district is created under this exception, its project plan cannot be subsequently amended to include costs unrelated to the data center. When local governments calculate their TIF district value limits, they must exclude the value increment of any data center districts that qualify for this exemption. This change aims to provide more flexibility for municipalities seeking to attract and support large-scale data center investments by removing a potential financial constraint on TIF district creation.
Committee Categories
Budget and Finance
Sponsors (15)
Mark Born (R)*,
Robert Brooks (R)*,
Benjamin Franklin (R)*,
Chanz Green (R)*,
Brent Jacobson (R)*,
Dan Knodl (R)*,
Rob Kreibich (R)*,
Paul Melotik (R)*,
Amanda Nedweski (R)*,
Jerry O'Connor (R)*,
Jim Piwowarczyk (R)*,
Pat Snyder (R)*,
David Steffen (R)*,
Dan Feyen (R),
John Jagler (R),
Last Action
Fiscal estimate received (on 05/16/2025)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://docs.legis.wisconsin.gov/2025/proposals/reg/asm/bill/ab228 |
| Fiscal Note - AB228: Fiscal Estimate From DOR | https://docs.legis.wisconsin.gov/2025/related/fe/ab228/ab228_dor.pdf |
| Fiscal Note - AB228: Fiscal Estimate From WEDC | https://docs.legis.wisconsin.gov/2025/related/fe/ab228/ab228_wedc.pdf |
| AB228 ROCP for Committee on Ways and Means | https://docs.legis.wisconsin.gov/2025/related/records/assembly/ways_and_means/1916590.pdf |
| BillText | https://docs.legis.wisconsin.gov/document/proposaltext/2025/REG/AB228.pdf |
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