Wisconsin · Manufacturing · WI-MAC-001
Manufacturing and Agriculture Credit
Publication revised September 24, 2026. Sourcebook page 281.
Credit amount / calculation
7.5% of eligible Wisconsin manufacturing production income, subject to the applicable tax and income limitations.
Business fit and eligible activity
Major ongoing credit for businesses classified by Department of Revenue as manufacturers; tied to qualifying production income rather than a particular expansion. Qualified investment or approved project activity; confirm eligible property, location and taxpayer type.
Illustrative business benefit
$500,000 of eligible production income x 7.5% = $37,500 before limitations. Use qualified production income, not gross sales or the equipment budget.
Timing / first action
Tax-year claim: document the eligible expense, hire or placed-in-service date and meet any separate certification deadline. Confirm manufacturing property classification and the eligible production-income calculation.
Official sources
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