Wisconsin Tomorrow Lodging Grant

1. ​​​​​​​What is the Wisconsin Tomorrow Lodging Grant program?
   
   
2. Who is eligible for a Wisconsin Tomorrow Lodging Grant?
   
   
3. What is the process for receiving a Wisconsin Tomorrow Lodging Grant?
   
   
4. How much are awards for the Wisconsin Tomorrow Lodging Grant?
   
   
5. Are grants from the Wisconsin Tomorrow Lodging Grant program considered taxable income?
   
   
6. When will I receive my Wisconsin Tomorrow Lodging Grant?
   
   

1. What is the Wisconsin Tomorrow Lodging Grant program?

   Wisconsin Tomorrow Lodging Grant program will invest approximately 75 million dollars of the American Rescue Plan Act federal funding in Wisconsin to lodging providers hit hard by the COVID-19 pandemic. This investment will assist our communities in bouncing back better than before.

2. Who is eligible for a Wisconsin Tomorrow Lodging Grant?

   An individual or entity who operates a lodging facility is eligible if all of the following criteria are met:

   • The business's primary business activity based on the North American Industry Classification System (NAICS) code begins with 7211XX.
   • The business has an active seller's permit with DOR for the collection and remittance of sales tax.
   • The business must have suffered an economic loss as a result of the COVID-19 pandemic, is currently operating in 2021 and has filed all required tax returns.
   • The business had less taxable lodging sales in 2020 than in 2019, based on Wisconsin sales and use tax returns filed with DOR.
   • The individual or entity must not be on one of the following lists:
     • Wisconsin Department of Corrections Sex Offender Registry
     • Wisconsin Department of Transportation Debarred Contractors List
     • Wisconsin Department of Administration Ineligible Vendors Directory
     • Wisconsin Department of Revenue Delinquent Taxpayer List
       
       
3. What is the process for receiving a Wisconsin Tomorrow Lodging Grant?
   • Pre-qualified applicants have been identified using DOR records.
   • Pre-qualified applicants will receive a secure email on July 12, 2021 through DOR's My Tax Account requesting they confirm their eligibility in their businesses' My Tax Account through a short, online confirmation page. Pre-qualified applicants not currently registered for My Tax Account will receive a phone call from the Department of Revenue (DOR).
   • Applicants must respond to DOR's inquiry no later than 4:00 PM on August 9, 2021. No late confirmations will be accepted.
   • DOR will distribute grants beginning in August.
   • My Tax Account Video Instructions
     
     
4. How much are awards for the Wisconsin Tomorrow Lodging Grant?

   Grants will be awarded based on a percentage of decreased sales from 2019 to 2020. The maximum grant allowed will be $2,000,000.

   Persons that received a $5,000 Wisconsin Tomorrow Small Business Recovery Grant will have their Wisconsin Tomorrow Lodging Grant reduced by $5,000.

5. Are grants from the Wisconsin Tomorrow Lodging Grant program considered taxable income?

   Income from the program is included in federal income pursuant to sec. 61 of the Internal Revenue Code, unless an exemption applies.

   For Wisconsin, this income should be excluded from federal adjusted gross income by making a subtraction modification on the appropriate line of the tax return. Expenses paid for with the program and deducted in the computation of federal adjusted gross income are not required to be added back on the Wisconsin return.

6. When will I receive my Wisconsin Tomorrow Lodging Grant?

   DOR will distribute grants beginning in August.

July 28​, 2021