WEDC Business Development Tax Credit (training, job creation, capital investment)
Credits for eligible activities. Training: up to 50% of eligible training costs. Job creation: up to 10% of annual wages of eligible employees, plus up to 5% in economically distressed areas, on wages up to $100,000.
Training up to 50% of eligible training costs. Calendar year 2026 statewide credit cap is $22,000,000, with up to $10,000,000 more by reallocation. Credits are refundable.
The certified business, as a refundable credit against Wisconsin income or franchise tax.
- Capital investment of at least $250,000, or $10,000 per eligible employee for smaller projects, plus new or retained full-time jobs
- Net Wisconsin employment must not drop below the base year
- Offer at least 50% of health insurance costs to eligible employees
- Training must relate to the project, not day-to-day operations; retail, farms, hospitality, financial institutions and others are generally excluded