Wisconsin Code § 238.12

Repayment of grants, loans, and tax benefits
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(1) In this section, “tax benefits” means the credits under ss.
71.07 (2dm), (2dx), (3g), (3t), and (3wm), 71.28 (1dm), (1dx),
(3g), (3t), and (3wm), 71.47 (1dm) , (1dx), (3g), and (3t), and
76.636.
(1) In this section, “tax benefits” means the credits under ss. 71.07 (2dm),
(2dx), (3g), and (3wm), 71.28 (1dm), (1dx), (3g), and (3wm), 71.47 (1dm), (1dx),
and (3g), and 76.636.
(1) In this section, “tax benefits” means the credits under ss. 71.07 (2dm),
(2dx), and (3wm), 71.28 (1dm), (1dx), and (3wm), 71.47 (1dm) and (1dx), and
76.636.
(1) In this section, “tax benefits” means the credits under ss. 71.07 (3wm)
and 71.28 (3wm).
(2) The corporation may not award a grant or loan under this
chapter to a person or certify a person to receive tax benefits unless the corporation enters into an agreement with the person that
requires the person to repay the grant, loan, or tax benefits if,
within 5 years after receiving the grant or loan or being certified
to receive tax benefits, the person ceases to conduct in this state
the economic activity for which the person received the grant or
loan or for which the person was certified to receive tax benefits
and commences substantially the same economic activity outside
this state.

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