As a candidate in 2010, Scott Walker promised to create a relocation tax credit for businesses moving to Wisconsin.

A related Walker tax promise -- to suspend taxes for two years on businesses that relocate to Wisconsin -- passed the Legislature and became law. We rated that one as Promise Kept soon after Walker's term began.

But the tax credit has not advanced, and there are no more session days scheduled for the Legislature in 2014.

Walker spokeswoman Laurel Patrick pointed out that two lawmakers introduced legislation to create an income tax credit equal to 50 percent of the amount of moving expenses paid by a taxpayer to relocate their business to Wisconsin.

That measure was referred to committee in February 2014 and did not receive a vote.

We are now rating this one as Promise Broken.

Gov. Scott Walker pledged as a candidate to give a break to businesses that move here but are not subject to the corporate income tax.

"My proposal provides a relocation tax credit up to 50 percent of moving costs," he said in the 2010 campaign. "This tax credit is deferrable for up to 10 years, providing new businesses plenty of time to establish roots and grow their workforce."

Given there has been no such proposal, in either of the two budgets that cover Walker's term, we keep our rating on this promise at Stalled.

(Note: We rated as Promise Kept a Walker pledge on a different relocation measure. It provides a total personal income or corporate tax break for two years for businesses that relocate here.)

Gov. Scott Walker, as a candidate, spoke about several related changes to lure out-of-state businesses to Wisconsin.

He kept one promise, signing bipartisan legislation in his first month that would provide a total personal income or corporate tax break for two years for businesses that relocate here, the Journal Sentinel reported.

The incentive would be retroactive to Jan. 1, 2011 and would lower state revenue by an estimated $1 million over two years. Firms receiving it cannot have done business in the state for at least two years before moving here.
   
A related proposal, highlighted on his campaign website, proposed to give a break to businesses that move here but are not subject to the corporate income tax.

"My proposal provides a relocation tax credit up to 50 percent of moving costs. This tax credit is deferrable for up to 10 years, providing new businesses plenty of time to establish roots and grow their workforce."

This piece did not get included in Walker's package of tax cuts in 2011 and has not been placed on the table in any form, according to the governor's office, business lobbyists, tax experts and state budget documents.

We rate this promise as Stalled.