A spokesman for the governor's office noted that Wisconsin ranks in the top 10 nationally for manufacturing jobs during Walker's time in office, citing U.S. Bureau of Labor Statistics data from December 2010 through April 2016.

The governor's office also pointed to BLS data that shows 7 percent growth in the state's manufacturing employment from 2011-2015, outpacing the national growth rate of 6.2 percent.

"Our reforms are working and our economy is growing," said Walker spokesman Tom Evenson. "Wisconsin’s unemployment rate is the lowest in 15 years and more people are working today than ever before in our state’s history.:

The LFB memo comes the day after a report from the liberal Wisconsin Budget Project showed similar findings, including that 78 percent of the people receiving the credit make $1 million or more per year.

The group encouraged lawmakers to consider revisiting the credit in the upcoming budget process.

But Wisconsin Manufacturers and Commerce, the state's largest business lobby, called that report "fatally flawed."

"The Manufacturing and Agriculture Credit is growing and sustaining middle class manufacturing jobs in Wisconsin," said WMC senior vice president of government relations Scott Manley. "The reality is that since this tax credit was enacted in 2011, Wisconsin has grown the fifth-most manufacturing jobs in the country. Prior to the credit's enactment, Wisconsin was bleeding manufacturing jobs — we lost 81,800 manufacturing jobs between 2006 and 2010. By contrast, we have grown nearly 34,000 manufacturing jobs since the credit was enacted in 2011. The credit has helped to reverse a trend that had devastated family-supporting jobs for middle class families."

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