Wisconsin · Economic Development / Investment · WI-BDTC-001
Business Development Tax Credit
Publication revised September 24, 2026. Sourcebook page 278.
Credit amount / calculation
Refundable project-specific credit under a Wisconsin Economic Development Corporation contract; capital-investment component generally requires at least $250,000 qualifying investment.
Business fit and eligible activity
Highly relevant to existing forest-products companies because Wisconsin Economic Development Corporation can certify refundable credits for capital investment, jobs and training rather than limiting support to competitive grants. Qualified investment or approved project activity; confirm eligible property, location and taxpayer type.
Illustrative business benefit
Assume the approved contract certifies $50,000 of refundable credits for completed capital investment, training and employment commitments. With $30,000 of eligible state tax due, the award can offset $30,000 and leave $20,000 refundable, subject to claim rules. The $50,000 is an illustrative contract award, not an inferred percentage of equipment spending. Page
Timing / first action
Seek approval before starting the overall project, including site work or construction. Contact the administering agency and secure the required approval before the project is publicly or contractually committed.
Official sources
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