PolitiFact Wisconsin: Is Foxconn package a gift?

The big numbers surrounding the Foxconn deal have lead to some extreme statements.
　
A state Assembly committee just gave its stamp of approval on a $3 billion incentives package for Foxconn to come to southeast Wisconsin.
　
The liberal leaning group One Wisconsin Now claims that money is more than an incentive.
　
"One Wisconsin Now says that the $3 billion being offered by the state to Foxconn would be the largest gift ever given by a state to a foreign company," said Tom Kertscher with the Milwaukee Journal Sentinel.
　
Calling the money a gift is a bold claim but PolitiFact Wisconsin says it's not a gift.
　
"The money that the state would pay to the company is based on how much money Foxconn spends in developing its manufacturing plant and in hiring people," said Kertscher.
　
But is it the largest tax incentive package ever offered to a foreign company?
　
"It's correct that the $3 billion being offered by Wisconsin to Foxconn would be the largest incentive package given by a state to a foreign company," said Kertscher.
　
PolitiFact Wisconsin rated the group's claim "Half-True."