Wisconsin · Economic Development · WI-EZ-001
Enterprise Zone Jobs Tax Credit
Publication revised September 24, 2026. Sourcebook page 279.
Credit amount / calculation
Refundable project-specific components under a negotiated Wisconsin Economic Development Corporation Enterprise Zone contract.
Business fit and eligible activity
Large strategic projects can receive refundable credits for jobs, retained jobs, capital investment, training and Wisconsin supply-chain purchases. Qualified investment or approved project activity; confirm eligible property, location and taxpayer type.
Eligibility and practical use
This is a situational credit. It becomes useful when the project facts line up with the statutory trigger rather than simply because the applicant is a forest-products business.
Illustrative business benefit
For illustration, a negotiated and certified refundable award of $200,000 would offset $120,000 of eligible tax and leave $80,000 refundable, subject to the contract and filing rules. The award must be negotiated; a large expansion budget alone does not establish it.
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
Related programs
Business Development Tax Credit
generally
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.
Manufacturing and Agriculture Credit
7.5% of eligible Wisconsin manufacturing production income
Major ongoing credit for businesses classified by Department of Revenue as manufacturers; tied to qualifying production income rather than a particular expansion.
Research Credits
Generally
Wisconsin manufacturers can claim a partly refundable research credit; research activity.
Clean Electricity Investment Credit (Internal Revenue Code §48E)
Generally
Potentially relevant when a forest-products facility owns qualifying zero-emission generation or energy-storage property.
Clean Electricity Production Credit (Internal Revenue Code §45Y)
Production-based
Alternative to the investment credit for owners/operators of qualifying clean-electricity facilities; potentially relevant to qualifying on-site generation.
Credit for Increasing Research Activities (Internal Revenue Code §41)
Regular research-credit method
A sawmill, secondary manufacturer or biomass business can qualify when it performs genuine technological experimentation to improve a product or process.