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In July 2012, Kohl’s Department Stores secured up to $ 62.5 mil lion in state tax credits to keep its headquarters in Menomonee Falls.

Three weeks later, the company began threatening layoffs, according to the U.S. Labor Department. Then in August 2013, the company notified the federal government it would be cutting 67 jobs and outsourcing its Milwaukee-based accounts payable and sales audit functions to India.

In the last decade, at least 25 companies with Wisconsin operations have both been awarded state funding and outsourced jobs, according to a State Journal review of U.S. Labor Department, Wisconsin Economic Development Corp. and former state Commerce Department data. In 10 of those cases, the outsourcing occurred after the state funding was awarded.

Outsourcing has become a hot topic in the governor’s race. Gov. Scott Walker has criticized Democratic challenger Mary Burke for making a fortune from her family company that has outsourced bicycle production to China, while Burke has slammed Walker’s flagship job creation agency for awarding funding to companies that later outsourced jobs.