How Does a DOZ Work?

When the state designates an area as a DOZ, it allocates a certain amount of tax credits that can be used only within the boundaries of the Zone. Companies and individuals can claim the credits for (1) creating jobs, and (2) investing in their business.

To be eligible for DOZ tax credits, a company must submit a plan to the Wisconsin Department of Commerce detailing the level of overall capital investment in the Zone, the number of jobs to be created and/or retained by their project, etc. Commerce then reviews the application and awards the credits—or doesn’t—on a case-by-case basis.