49.175 (1) (s) Kinship care and long-term kinship care assistance. For kinship care and long-term kinship care payments under s. 48.57 (3m) (am) and (3n) (am), for assessments to determine eligibility for those payments, and for agreements under s. 48.57 (3t) with the governing bodies of Indian tribes for the administration of the kinship care and long-term kinship care programs within the boundaries of the reservations of those tribes, $28,727,100 in fiscal year 2021-22 and $31,441,800 in fiscal year 2022-23. In fiscal year 2023-24, for such payments, $31,719,200. In fiscal year 2024-25, for such payments, $35,661,000.
19,298
Section
298. 49.175 (1) (y) of the statutes is repealed.
19,301
Section
301. 49.175 (1) (zh) of the statutes is amended to read:
49.175 (1) (zh) Earned income tax credit supplement. For the transfer of moneys from the appropriation account under s. 20.437 (2) (md) to the appropriation account under s. 20.835 (2) (kf) for the earned income tax credit, $63,600,000 in fiscal year 2021-22 and $66,600,000 in fiscal year 2022-23. In fiscal year 2023-24, for such purposes, $61,725,000. In fiscal year 2024-25, for such purposes, $65,002,000.
19,302
Section
302. 49.45 (3m) (a) (intro.) of the statutes is amended to read:
49.45 (3m) (a) (intro.) Subject to par. (d) and notwithstanding sub. (3) (e), from the appropriations under s. 20.435 (4) (b) and (o), in each fiscal year, the department shall pay to hospitals that serve a disproportionate share of low-income patients an amount equal to the sum of $71,600,000, as the state share of payments, $47,500,000 and the matching federal share of payments. The department may make a payment to a hospital under this subsection under the calculation method described in par. (b) if the hospital meets all of the following criteria:
19,303
Section
303. 49.45 (3p) (a) of the statutes is amended to read:
49.45 (3p) (a) Subject to par. (c) and notwithstanding sub. (3) (e), from the appropriations under s. 20.435 (4) (b) and (o), in each fiscal year, the department shall pay an amount equal to the sum of $4,500,000, as the state share of payments, and the matching federal share of payments, to hospitals that are not eligible for payments under sub. (3m) but that meet the criteria under sub. (3m) (a) 1. and 2. and that, in the most recent year for which information is available, charged at least 6 percent of overall charges for services to the Medical Assistance program for services provided to Medical Assistance recipients an amount equal to the sum of $2,250,000, as the state share of payments, and the matching federal share of payments. The department may make a payment to a hospital under this subsection under a calculation method determined by the department that provides a fee-for-service supplemental payment that increases as the percentage of the total amount of the hospital's overall charges for services that are charges to the Medical Assistance program increases.
19,304
Section
304. 49.45 (6m) (br) 1. of the statutes is amended to read:
49.45 (6m) (br) 1. Notwithstanding s. 20.435 (7) (b) or 20.437 (1) (cj) or (q) or (2) (dz), the department shall reduce allocations of funds to counties in the amount of the disallowance from the appropriation account under s. 20.435 (7) (b), or the department shall direct the department of children and families to reduce allocations of funds to counties or Wisconsin Works agencies in the amount of the disallowance from the appropriation account under s. 20.437 (1) (cj) or (2) (dz), in accordance with s. 16.544 to the extent applicable.
19,305
Section
305. 49.45 (7) (a) of the statutes is amended to read:
49.45 (7) (a) A Before July 1, 2024, a recipient who is a patient in a public medical institution or an accommodated person and has a monthly income exceeding the payment rates established under 42 USC 1382 (e) may retain $45 unearned income or the amount of any pension paid under 38 USC 5503 (d), whichever is greater, per month for personal needs. Beginning on July 1, 2024, the maximum amount of unearned income a recipient may retain per month under this paragraph is $55. Except as provided in s. 49.455 (4) (a), the recipient shall apply income in excess of $45 or the amount of any pension paid under 38 USC 5503 (d) or $55, whichever is greater, less any amount deducted under rules promulgated by the department, toward the cost of care in the facility.
19,306
Section
306. 49.45 (29r) of the statutes is repealed.
19,307
Section
307. 49.45 (29u) of the statutes is repealed.
19,308
Section
308. 49.46 (2) (f) of the statutes is renumbered 49.46 (2) (f) (intro.) and amended to read:
49.46 (2) (f) (intro.) Benefits under this subsection may not include payment for gastric any of the following:
1. Gastric bypass surgery or gastric stapling surgery unless it is performed because of a medical emergency.
19,309
Section
309. 49.46 (2) (f) 2. of the statutes is created to read:
49.46 (2) (f) 2. To the extent permitted by federal law, either of the following:
a. Puberty-blocking drugs used for the purposes of gender dysphoria or gender transition.
b. Gender reassignment surgery.
19,310
Section
310. 49.471 (6) (j) 4. of the statutes is amended to read:
49.471 (6) (j) 4. Section 49.46 (2) (f) 1., relating to prohibiting payment for gastric bypass or stapling surgery.
19,311
Section
311. 49.471 (6) (j) 5. of the statutes is created to read:
49.471 (6) (j) 5. Section 49.46 (2) (f) 2., relating to prohibiting payment for either of the following:
a. Puberty-blocking drugs used for the purposes of gender dysphoria or gender transition.
b. Gender reassignment surgery.
19,312
Section
312. 49.775 (4) of the statutes is amended to read:
49.775 (4) Payment amount. The payment under sub. (2) is $250 per month and $25 per month for one dependent child and $150 per month and $15 per month for each additional dependent child.
19,313
Section
313. 51.445 of the statutes is repealed.
19,314
Section 314
. 60.33 (10p) of the statutes is created to read:
60.33 (10p) Claims in towns containing state institutions. Make a certified claim against the state, without direction from the board, in all cases in which the reimbursement is directed in s. 16.51 (7), upon forms prescribed by the department of administration. The forms shall contain information required by the clerk and shall be filed annually with the department of corrections on or before June 1.
19,315
Section
315. 60.48 of the statutes is created to read:
60.48 Tax levy rate limitation. The town of Sanborn cannot impose a property tax levy at a rate that is greater than 5 mills.
19,316
Section 316
. 61.25 (11) of the statutes is created to read:
61.25 (11) To make a certified claim against the state, without direction from the board, in all cases in which the reimbursement is directed in s. 16.51 (7), upon forms prescribed by the department of administration. The forms shall contain information required by the clerk and shall be filed annually with the department of corrections on or before June 1.
19,317
Section 317
. 62.03 (1) of the statutes is amended to read:
62.03 (1) This subchapter, except ss. 62.071, 62.08 (1), 62.09 (1) (e) and (11) (j) and, (k), and (m), 62.175, 62.23 (7) (em) and (he), and 62.237, does not apply to 1st class cities under special charter.
19,318
Section 318
. 62.09 (11) (m) of the statutes is created to read:
62.09 (11) (m) The clerk shall make a certified claim against the state, without direction from the council, in all cases in which the reimbursement is directed in s. 16.51 (7), upon forms prescribed by the department of administration. The forms shall contain information required by the clerk and shall be filed annually with the department of corrections on or before June 1.
19,319
Section
319. 66.0602 (2) (b) of the statutes is amended to read:
66.0602 (2) (b) For purposes of par. (a), in 2018, and in each year thereafter, the base amount to which the limit under this section applies is the actual levy for the immediately preceding year, plus the amount of the payment payments under s. ss. 79.096 and 79.0965, and the levy limit is the base amount multiplied by the valuation factor, minus the amount of the payment payments under s. ss. 79.096 and 79.0965, except that the adjustments for payments received under s. 79.096 or 79.0965 do not apply to payments received under s. 79.096 (3) or 79.0965 (3) for a tax incremental district that has been terminated.
19,320
Section
320. 66.0602 (3) (d) 2. of the statutes is amended to read:
66.0602 (3) (d) 2. The limit otherwise applicable under this section does not apply to amounts levied by a political subdivision for the payment of any general obligation debt service, including debt service on debt issued or reissued to fund or refund outstanding obligations of the political subdivision, interest on outstanding obligations of the political subdivision, or the payment of related issuance costs or redemption premiums, authorized on or after July 1, 2005, and secured by the full faith and credit of the political subdivision. The town of Sanborn is exempt from this subdivision.
19,321
Section
321. 70.11 (47) of the statutes is created to read:
70.11 (47) Cranberry research and educational station. All property owned or leased by the Wisconsin Cranberry Research and Education Foundation that is located in Jackson County and consists of at least 130.5 acres of land.
19,322
Section 322
. 70.119 (2) of the statutes is amended to read:
70.119 (2) The department shall make reasonable payments for municipal services pursuant to the procedures specified in subs. (4), (5) and, (6), and (6m), except as provided in sub. (9).
19,323
Section 323
. 70.119 (6m) of the statutes is created to read:
70.119 (6m) In negotiating and computing the proposed payments to a municipality, the department cannot consider the municipality's receipt of a grant under s. 45.58 to be a payment for municipal services.
19,324
Section 324
. 70.119 (7) (a) of the statutes is amended to read:
70.119 (7) (a) The department shall make payment from the appropriation under s. 20.835 (5) (a)
(r) for municipal services provided by municipalities to state facilities. If the appropriation under s. 20.835 (5) (a) (r) is insufficient to pay the full amount under sub. (6) in any one year, the department shall prorate payments among the municipalities entitled thereto. The University of Wisconsin Hospitals and Clinics Authority shall make payment for municipal services provided by municipalities to facilities of the authority described in s. 70.11 (38).
19,325
Section 325
. 71.05 (1) (i) of the statutes is created to read:
71.05 (1) (i) Commercial loans. Income from a tax-option corporation that is a financial institution, as defined in s. 69.30 (1) (b), including interest, fees, and penalties, derived from a commercial loan of five million dollars or less provided to a person residing or located in this state and used primarily for a business or agricultural purpose.
19,326
Section
326. 71.06 (1q) (a) of the statutes is amended to read:
71.06 (1q) (a) On all taxable income from $0 to $7,500, 4.40 percent, except that for taxable years beginning after December 31, 2013, 4.0 percent, less fifty hundredths for taxable years beginning after December 2022.
19,327
Section
327. 71.06 (1q) (b) of the statutes is amended to read:
71.06 (1q) (b) On all taxable income exceeding $7,500 but not exceeding $15,000, 5.84 percent, except that for taxable years beginning after December 31, 2018, 5.21 percent, less eighty-one hundredths for taxable years beginning after December 2022.
19,328
Section
328. 71.06 (1q) (c) of the statutes is amended to read:
71.06 (1q) (c) On all taxable income exceeding $15,000 but not exceeding $225,000, 6.27 percent, except that for taxable years beginning after December 31, 2020, 5.30 percent, less ninety hundredths for taxable years beginning after December 2022.
19,329
Section
329. 71.06 (1q) (d) of the statutes is amended to read:
71.06 (1q) (d) On all taxable income exceeding $225,000, 7.65 percent, except that the rate is 6.50 percent for taxable years beginning after December 2022.
19,330
Section
330. 71.06 (2) (i) 1. of the statutes is amended to read:
71.06 (2) (i) 1. On all taxable income from $0 to $10,000, 4.40 percent, except that for taxable years beginning after December 31, 2013, 4.0 percent, less fifty hundredths for taxable years beginning after December 2022.
19,331
Section
331. 71.06 (2) (i) 2. of the statutes is amended to read:
71.06 (2) (i) 2. On all taxable income exceeding $10,000 but not exceeding $20,000, 5.84 percent, except that for taxable years beginning after December 31, 2018, 5.21 percent, less eighty-one hundredths for taxable years beginning after December 2022.
19,332
Section
332. 71.06 (2) (i) 3. of the statutes is amended to read:
71.06 (2) (i) 3. On all taxable income exceeding $20,000 but not exceeding $300,000, 6.27 percent, except that for taxable years beginning after December 31, 2020, 5.30 percent, less ninety hundredths for taxable years beginning after December 2022.
19,333
Section
333. 71.06 (2) (i) 4. of the statutes is amended to read:
71.06 (2) (i) 4. On all taxable income exceeding $300,000, 7.65 percent, except that the rate is 6.50 percent for taxable years beginning after December 2022.
19,334
Section
334. 71.06 (2) (j) 1. of the statutes is amended to read:
71.06 (2) (j) 1. On all taxable income from $0 to $5,000, 4.40 percent, except that for taxable years beginning after December 31, 2013, 4.0 percent, less fifty hundredths for taxable years beginning after December 2022.
19,335
Section
335. 71.06 (2) (j) 2. of the statutes is amended to read:
71.06 (2) (j) 2. On all taxable income exceeding $5,000 but not exceeding $10,000, 5.84 percent, except that for taxable years beginning after December 31, 2018, 5.21 percent, less eighty-one hundredths for taxable years beginning after December 2022.
19,336
Section
336. 71.06 (2) (j) 3. of the statutes is amended to read:
71.06 (2) (j) 3. On all taxable income exceeding $10,000 but not exceeding $150,000, 6.27 percent, except that for taxable years beginning after December 31, 2020, 5.30 percent, less ninety hundredths for taxable years beginning after December 2022.
19,337
Section
337. 71.06 (2) (j) 4. of the statutes is amended to read:
71.06 (2) (j) 4. On all taxable income exceeding $150,000, 7.65 percent, except that the rate is 6.50 percent for taxable years beginning after December 2022.
19,338
Section 338
. 71.07 (4k) (e) 2. a. of the statutes is amended to read:
71.07 (4k) (e) 2. a. For taxable years beginning before January 1, 2021, the amount of the claim not used to offset the tax due, not to exceed 10 percent of the allowable amount of the claim under par. (b) 4., 5., or 6., shall be certified by the department of revenue to the department of administration for payment by check, share draft, or other draft drawn from the appropriation account under s. 20.835 (2) (d). For subsequent taxable years beginning after December 31, 2020 and before January 1, 2024, the amount of the claim not used to offset the tax due, up to 15 percent of the allowable amount of the claim under par. (b) 4., 5., or 6., shall be certified by the department of revenue to the department of administration for payment by check, share draft, or other draft drawn from the appropriation account under s. 20.835 (2) (d).
19,339
Section 339
. 71.07 (4k) (e) 2. ad. of the statutes is created to read:
71.07 (4k) (e) 2. ad. For taxable years beginning after December 31, 2023, the amount of the claim not used to offset the tax due, not to exceed 25 percent of the allowable amount of the claim under par. (b) 4., 5., or 6., shall be certified by the department of revenue to the department of administration for payment by check, share draft, or other draft drawn from the appropriation account under s. 20.835 (2) (d).
19,340
Section 340
. 71.07 (4k) (e) 2. b. of the statutes is amended to read:
71.07 (4k) (e) 2. b. The amount of the claim not used to offset the tax due and not certified for payment under subd. 2. a. or 2. ad. may be carried forward and credited against Wisconsin income taxes otherwise due for the following 15 taxable years to the extent not offset by these taxes otherwise due in all intervening years between the year in which the expense was incurred and the year in which the carry-forward credit is claimed.
19,341
Section 341
. 71.26 (1) (i) of the statutes is created to read:
71.26 (1) (i) Commercial loans. Income of a financial institution, as defined in s. 69.30 (1) (b), including interest, fees, and penalties, derived from a commercial loan of five million dollars or less provided to a person residing or located in this state and used primarily for a business or agricultural purpose.
19,342
Section 342
. 71.28 (4) (k) 1. b. of the statutes is amended to read:
71.28 (4) (k) 1. b. For taxable years beginning after December 31, 2020 and before January 1, 2024, the amount of the claim not used to offset the tax due, up to 15 percent of the allowable amount of the claim under par. (ad) 4., 5., or 6., shall be certified by the department of revenue to the department of administration for payment by check, share draft, or other draft drawn from the appropriation account under s. 20.835 (2) (d).
19,343
Section 343
. 71.28 (4) (k) 1. c. of the statutes is created to read:
