Tax credits are earned by incurring eligible expenses for food processing plant or food warehouse modernization or expansion, which means constructing, improving or acquiring buildings or facilities, or acquiring equipment for food processing or food warehousing, if used exclusively for food processing or food warehousing and if acquired and placed in service in Wisconsin during taxable years that begin after December 31, 2009, and before January 1, 2017. "Used exclusively" means used to the exclusion of all other uses except for use not exceeding 5 percent of total use.

• Building construction, including food intake, handling, storage and warehouse facilities
• Building additions
• upgrades to utilities, including water, electric, heat, refrigeration, freezing and waste facilities
• Installing energy-saving equipment or equipment that converts waste to energy
• Food or raw material intake and storage equipment
• Processing and manufacturing equipment, including vats, cookers, freezers, pipes, motors, pumps and valves
• Packaging and handling equipment, including cleaning, sealing, bagging, boxing, labeling, conveying and product movement equipment
• Warehouse equipment, including storage racks and loading and unloading equipment
• Waste treatment and waste management equipment including tanks, blowers, separators, dryers, digesters and equipment to produce energy, fuel or industrial products
• Computer software and hardware used for managing the claimant's food processing or food warehousing operation, including software and hardware related to logistics, inventory management, production plant controls and temperature monitoring controls.