Capital Assets Deferral and Asset Exclusion Qualified Wisconsin Business (Wisconsin)

From Open Energy Information

Last modified on February 12, 2015.

EZFeed Policy

Place Wisconsin

Applies to States or Provinces Wisconsin
Name Long-Term Wisconsin Capital Assets Deferral and Wisconsin-Source Asset Exclusion Qualified Wisconsin Business Certification (Wisconsin)
Policy Category Financial Incentive
Policy Type Corporate Tax Incentive, Personal Tax Incentives
Affected Technologies Biomass/Biogas, Coal with CCS, Concentrating Solar Power, Energy Storage, Fuel Cells, Geothermal Electric, Hydroelectric, Hydroelectric (Small), Natural Gas, Nuclear, Solar Photovoltaics, Wave Energy, Wind energy
Active Policy Yes
Implementing Sector State/Province

Primary Website

Last Review 2014-09-15


WEDC may certify businesses as a “Qualified Wisconsin Business”. The designation allows investors with WI capital gains tax liability to both defer that tax liability and if an investment is maintained for a minimum of 5 years to exempt the asset from Wisconsin capital gains tax on exit of the investment. As of January 1, 2014, this program will be transferred to the Wisconsin Department of Revenue.

This program expands and improves on a program under Wis. Stat. 238.20 the “Qualified New Business Venture Capital Gains” program that allows for long term capital gains deferral. The intent is to promote the development of early-stage capital availability by providing an incentive to reinvest capital gains into Wisconsin business and for holding WI based investments long term.

Policy Contact

Contact Name General Inquiries
Department Wisconsin Economic Development Corporation
Division Economic and Community Development
Address P.O. Box 1687
Address 2 201 W. Washington Avenue
Place Madison, Wisconsin
Zip/Postal Code 53701
Phone 855.469.4249


Authorities (Please contact the if there are any file problems.)

Authority 1: Wis. Stat. §§ 238.145

Authority 2: Wis. Stat. §§ 238.146