Wisconsin Statutes Economic Development (Ch. 238) § 238.12. Repayment of grants, loans, and tax benefits

(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.

(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.