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SB21,999,2513 71.47 (4) (ad) 2. For taxable years beginning after June 30, 2007, any
14corporation may credit against taxes otherwise due under this chapter an amount
15equal to 10 percent of the amount obtained by subtracting from the corporation's
16qualified research expenses, as defined in section 41 of the Internal Revenue Code,
17except that "qualified research expenses" includes only expenses incurred by the
18claimant for research related to designing internal combustion engines for vehicles,
19including expenses related to designing vehicles that are powered by such engines
20and improving production processes for such engines and vehicles, incurred for
21research conducted in this state for the taxable year, except that a taxpayer may elect
22the alternative computation under section 41 (c) (4) of the Internal Revenue Code
23and that election applies until the department permits its revocation, except as
24provided in par. (af), and except that "qualified research expenses" does not include
25compensation used in computing the credit under subs. (1dj) and sub. (1dx), the

1corporation's base amount, as defined in section 41 (c) of the Internal Revenue Code,
2except that gross receipts used in calculating the base amount means gross receipts
3from sales attributable to Wisconsin under s. 71.25 (9) (b) 1. and 2., (df) 1. and 2., (dh)
41., 2., and 3., (dj), and (dk). Section 41 (h) of the Internal Revenue Code does not apply
5to the credit under this paragraph.
SB21,2435 6Section 2435. 71.47 (4) (ad) 3. of the statutes is amended to read:
SB21,1000,257 71.47 (4) (ad) 3. For taxable years beginning after June 30, 2007, any
8corporation may credit against taxes otherwise due under this chapter an amount
9equal to 10 percent of the amount obtained by subtracting from the corporation's
10qualified research expenses, as defined in section 41 of the Internal Revenue Code,
11except that "qualified research expenses" includes only expenses incurred by the
12claimant for research related to the design and manufacturing of energy efficient
13lighting systems, building automation and control systems, or automotive batteries
14for use in hybrid-electric vehicles, that reduce the demand for natural gas or
15electricity or improve the efficiency of its use, incurred for research conducted in this
16state for the taxable year, except that a taxpayer may elect the alternative
17computation under section 41 (c) (4) of the Internal Revenue Code and that election
18applies until the department permits its revocation, except as provided in par. (af),
19and except that "qualified research expenses" does not include compensation used
20in computing the credit under subs. (1dj) and sub. (1dx), the corporation's base
21amount, as defined in section 41 (c) of the Internal Revenue Code, except that gross
22receipts used in calculating the base amount means gross receipts from sales
23attributable to Wisconsin under s. 71.25 (9) (b) 1. and 2., (df) 1. and 2., (dh) 1., 2., and
243., (dj), and (dk). Section 41 (h) of the Internal Revenue Code does not apply to the
25credit under this paragraph.
SB21,2436
1Section 2436. 71.47 (4) (am) of the statutes is amended to read:
SB21,1002,82 71.47 (4) (am) Development zone additional research credit. In addition to the
3credit under par. (ad), any corporation may credit against taxes otherwise due under
4this chapter an amount equal to 5 percent of the amount obtained by subtracting
5from the corporation's qualified research expenses, as defined in section 41 of the
6Internal Revenue Code, except that "qualified research expenses" include only
7expenses incurred by the claimant in a development zone under subch. III of ch. 235
8or
subch. II of ch. 238, 2013 stats., or subch. VI of ch. 560, 2009 stats., except that a
9taxpayer may elect the alternative computation under section 41 (c) (4) of the
10Internal Revenue Code and that election applies until the department permits its
11revocation and except that "qualified research expenses" do does not include
12compensation used in computing the credit under sub. (1dj) nor research expenses
13incurred before the claimant is certified for tax benefits under s. 235.365 (3) or s.
14238.365 (3), 2013 stats., or s. 560.765 (3), 2009 stats., or the corporation's base
15amount, as defined in section 41 (c) of the Internal Revenue Code, in a development
16zone, except that gross receipts used in calculating the base amount means gross
17receipts from sales attributable to Wisconsin under s. 71.25 (9) (b) 1. and 2., (df) 1.
18and 2., (dh) 1., 2., and 3., (dj), and (dk) and research expenses used in calculating the
19base amount include research expenses incurred before the claimant is certified for
20tax benefits under s. 235.365 (3) or s. 238.365 (3) , 2013 stats., or s. 560.765 (3), 2009
21stats., in a development zone, if the claimant submits with the claimant's return a
22copy of the claimant's certification for tax benefits under s. 235.365 (3) or s. 238.365
23(3), 2013 stats., or s. 560.765 (3), 2009 stats., and a statement from the department
24of commerce or the Wisconsin Economic Development Corporation or the Forward
25Wisconsin Development Authority
verifying the claimant's qualified research

1expenses for research conducted exclusively in a development zone. The rules under
2s. 73.03 (35) apply to the credit under this paragraph. The rules under sub. (1di) (f)
3and (g) as they apply to the credit under that subsection apply to claims under this
4paragraph.
Section 41 (h) of the Internal Revenue Code does not apply to the credit
5under this paragraph. No credit may be claimed under this paragraph for taxable
6years that begin on January 1, 1998, or thereafter. Credits under this paragraph for
7taxable years that begin before January 1, 1998, may be carried forward to taxable
8years that begin on January 1, 1998, or thereafter.
SB21,2437 9Section 2437. 71.47 (4m) (a) of the statutes is amended to read:
SB21,1002,1510 71.47 (4m) (a) Definition. In this subsection, "qualified research expenses"
11means qualified research expenses as defined in section 41 of the Internal Revenue
12Code, except that "qualified research expenses" includes only expenses incurred by
13the claimant for research conducted in this state for the taxable year and except that
14"qualified research expenses" do does not include compensation used in computing
15the credits credit under subs. (1dj) and sub. (1dx).
SB21,2438 16Section 2438. 71.47 (5b) (a) 2. of the statutes is amended to read:
SB21,1002,1817 71.47 (5b) (a) 2. "Fund manager" means an investment fund manager certified
18under s. 235.15 (2) or s. 238.15 (2), 2013 stats., or s. 560.205 (2), 2009 stats.
SB21,2439 19Section 2439. 71.47 (5b) (b) 1. of the statutes is amended to read:
SB21,1003,220 71.47 (5b) (b) 1. For taxable years beginning after December 31, 2004, subject
21to the limitations provided under this subsection and s. 235.15 or s. 238.15, 2013
22stats.,
or s. 560.205, 2009 stats., and except as provided in subd. 2., a claimant may
23claim as a credit against the tax imposed under s. 71.43, up to the amount of those
24taxes, 25 percent of the claimant's investment paid to a fund manager that the fund

1manager invests in a business certified under s. 235.15 (1) or s. 238.15 (1), 2013
2stats.,
or s. 560.205 (1), 2009 stats.
SB21,2440 3Section 2440. 71.47 (5b) (b) 2. of the statutes is amended to read:
SB21,1003,124 71.47 (5b) (b) 2. In the case of a partnership, limited liability company, or
5tax-option corporation, the computation of the 25 percent limitation under subd. 1.
6shall be determined at the entity level rather than the claimant level and may be
7allocated among the claimants who make investments in the manner set forth in the
8entity's organizational documents. The entity shall provide to the department of
9revenue and to the department of commerce or the Wisconsin Economic
10Development Corporation
Forward Wisconsin Development Authority the names
11and tax identification numbers of the claimants, the amounts of the credits allocated
12to the claimants, and the computation of the allocations.
SB21,2441 13Section 2441. 71.47 (5b) (d) 3. of the statutes is amended to read:
SB21,1003,1814 71.47 (5b) (d) 3. Except as provided under s. 238.15 235.15 (3) (d) (intro.), for
15investments made after December 31, 2007, if an investment for which a claimant
16claims a credit under par. (b) is held by the claimant for less than 3 years, the
17claimant shall pay to the department, in the manner prescribed by the department,
18the amount of the credit that the claimant received related to the investment.
SB21,2442 19Section 2442. 71.47 (5r) (a) 2. of the statutes is amended to read:
SB21,1003,2120 71.47 (5r) (a) 2. "Course of instruction" has the meaning given in s. 38.50 440.52
21(1) (c).
SB21,2443 22Section 2443. 71.47 (5r) (a) 6. b. of the statutes is amended to read:
SB21,1003,2423 71.47 (5r) (a) 6. b. A school approved authorized under s. 38.50 440.52, if the
24delivery of education occurs in this state.
SB21,2444 25Section 2444. 71.47 (6) (a) 3. of the statutes is amended to read:
SB21,1004,14
171.47 (6) (a) 3. For Except as provided in par. (k), for taxable years beginning
2after December 31, 2013, and before January 1, 2015, any person may claim as a
3credit against taxes otherwise due under s. 71.43, up to the amount of those taxes,
4an amount equal to 20 percent of the costs of qualified rehabilitation expenditures,
5as defined in section 47 (c) (2) of the Internal Revenue Code, for qualified
6rehabilitated buildings, as defined in section 47 (c) (1) of the Internal Revenue Code,
7on property located in this state, if the cost of the person's qualified rehabilitation
8expenditures is at least $50,000 and the rehabilitated property is placed in service
9after December 31, 2013, and before January 1, 2015, and regardless of whether the
10rehabilitated property is used for multiple or revenue-providing purposes. No credit
11may be claimed under this subdivision for property listed as a contributing building
12in the state register of historic places or in the national register of historic places and
13no credit may be claimed under this subdivision for nonhistoric, nonresidential
14property converted into housing if the property has been previously used for housing.
SB21,2445 15Section 2445. 71.47 (6) (c) (intro.) of the statutes is amended to read:
SB21,1004,2016 71.47 (6) (c) (intro.) No person may claim the credit under par. (a) 2m. unless
17the claimant includes with the claimant's return a copy of the claimant's certification
18under s. 238.17 235.17. For certification purposes under s. 238.17 235.17, the
19claimant shall provide to the Wisconsin Economic Development Corporation
20Forward Wisconsin Development Authority all of the following:
SB21,2446 21Section 2446. 71.47 (6) (i) of the statutes is created to read:
SB21,1005,222 71.47 (6) (i) 1. a. Except as provided in subd. 1. b., if the activity for which a
23person claims a credit under this subsection creates fewer full-time jobs than
24projected under s. 235.17 (3) (a), as reported to the department under s. 235.17 (4),
25the person who claimed the credit shall repay to the department any amount of the

1credit claimed, as determined by the department, in proportion to the number of
2full-time jobs created compared to the number of full-time jobs projected.
SB21,1005,43 b. For purposes of subd. 1. a., the person who initially sells or transfer a credit
4under par. (h) is responsible for repaying the credit.
SB21,1005,95 2. If a person who claims a credit under this subsection and a credit under
6section 47 of the Internal Revenue Code for the same qualified rehabilitation
7expenditures is required to repay the full amount of the credit claimed under section
847 of the Internal Revenue Code, the person shall repay to the department the
9amount of the credit claimed under this subsection.
SB21,2447 10Section 2447. 71.47 (6) (k) of the statutes is created to read:
SB21,1005,1411 71.47 (6) (k) A person who has incurred qualified rehabilitation expenditures
12under par. (a) 3. before January 1, 2015, may claim the credit under par. (a) 3. for
13taxable years beginning after December 31, 2014, even if the property is not placed
14in service until after December 31, 2014.
SB21,2448 15Section 2448. 71.49 (1) (eb) of the statutes is repealed.
SB21,2449 16Section 2449. 71.49 (1) (ec) of the statutes is repealed.
SB21,2450 17Section 2450. 71.49 (1) (eg) of the statutes is repealed.
SB21,2451 18Section 2451. 71.49 (1) (eh) of the statutes is repealed.
SB21,2452 19Section 2452. 71.49 (1) (ej) of the statutes is repealed.
SB21,2453 20Section 2453. 71.49 (1) (ek) of the statutes is repealed.
SB21,2454 21Section 2454. 71.49 (1) (f) of the statutes is amended to read:
SB21,1006,622 71.49 (1) (f) The total of farmland preservation credit under subch. IX,
23farmland tax relief credit under s. 71.47 (2m), dairy manufacturing facility
24investment credit under s. 71.47 (3p), jobs credit under s. 71.47 (3q), meat processing
25facility investment credit under s. 71.47 (3r), woody biomass harvesting and

1processing credit under s. 71.47 (3rm), food processing plant and food warehouse
2investment credit under s. 71.47 (3rn), enterprise zone jobs credit under s. 71.47
3(3w), business development credit under s. 71.47 (3y), film production services credit
4under s. 71.47 (5f), film production company investment credit under s. 71.47 (5h),
5beginning farmer and farm asset owner tax credit under s. 71.47 (8r), and estimated
6tax payments under s. 71.48.
SB21,2455 7Section 2455. 71.75 (9) of the statutes is amended to read:
SB21,1006,118 71.75 (9) All refunds, overpayments, or refundable credits under this chapter
9are subject to attachment under ss. 49.855, 71.93 and 71.935, and no taxpayer has
10any right to, or interest in, any refund, overpayment, or refundable credit under this
11chapter until setoff under ss. 49.855, 71.93, and 71.935 has been completed
.
SB21,2456 12Section 2456. 71.78 (4) (m) of the statutes is amended to read:
SB21,1006,1613 71.78 (4) (m) The chief executive officer of the Wisconsin Economic
14Development Corporation
Forward Wisconsin Development Authority and
15employees of the corporation authority to the extent necessary to administer the
16development zone program under subch. II III of ch. 238 235.
SB21,2457 17Section 2457. 71.80 (3) of the statutes is amended to read:
SB21,1007,818 71.80 (3) Crediting of overpayments on individual or separate returns. In
19the case of any overpayment, refundable credit, or refund on an individual or
20separate return, the department, within the applicable period of limitations, may
21credit the amount of overpayment, refundable credit, or refund, including any
22interest allowed, against any liability in respect to any tax collected by the
23department, a debt under s. 71.93 or 71.935 or a certification under s. 49.855 on the
24part of the person who made the overpayment or received the refundable credit or
25the refund and shall refund any balance to the person. No person has any right to,

1or interest in, any overpayment, refundable credit, or refund, including any interest
2allowed, under this chapter until setoff under ss. 49.855, 71.93, and 71.935 has been
3completed.
The department shall presume that the overpayment, refundable credit
4or refund is nonmarital property of the filer. Within 2 years after the crediting, the
5spouse or former spouse of the person filing the return may file a claim for a refund
6of amounts credited by the department if the spouse or former spouse shows by clear
7and convincing evidence that all or part of the state tax overpayment, refundable
8credit or refund was nonmarital property of the nonobligated spouse.
SB21,2458 9Section 2458. 71.80 (3m) (intro.) of the statutes is amended to read:
SB21,1007,1910 71.80 (3m) Crediting of overpayments on joint returns. (intro.) For married
11persons, unless within 20 days after the date of the notice under par. (c) the
12nonobligated spouse shows by clear and convincing evidence that the overpayment,
13refundable credit or refund is the nonmarital property of the nonobligated spouse,
14notwithstanding s. 766.55 (2) (d), the department may credit overpayments,
15refundable credits and refunds, including any interest allowed, resulting from joint
16returns under this chapter as follows, except that no person has any right to, or
17interest in, any overpayment, refundable credit, or refund, including any interest
18allowed, under this chapter until setoff under ss. 49.855, 71.93, and 71.935 has been
19completed
:
SB21,2459 20Section 2459. 71.91 (5) (c) of the statutes is renumbered 71.91 (5) (c) 1. and
21amended to read:
SB21,1008,522 71.91 (5) (c) 1. A like warrant may be issued to any agent of the department
23authorized to collect income or franchise taxes, and in the execution thereof of the
24warrant
and collection of said the taxes such the agent shall have the powers of a
25sheriff, but shall not be entitled to collect from the taxpayer any fee or charge for the

1execution of such the warrant in excess of actual expenses paid in the performance
2of his or her duty. When a warrant is issued to such the agent he or she may proceed
3upon the same
act as provided in subd. 2. or may execute the warrant in any county
4of the state designated in the warrant, in the same manner as provided in this
5subchapter with respect to sheriffs of such counties.
SB21,2460 6Section 2460. 71.91 (5) (c) 2. of the statutes is created to read:
SB21,1008,137 71.91 (5) (c) 2. In executing a warrant as described in subd. 1., the agent may
8conduct, or may engage a 3rd-party entity to conduct, an execution sale of personal
9property in any county of the state and may sell, or may engage a 3rd-party entity
10to sell, the personal property in any manner the department believes will bring the
11highest net bid or price, including Internet-based auctions or sales. The cost of
12conducting each auction or sale shall be reimbursed to the department out of the
13proceeds of the auction or sale.
SB21,2461 14Section 2461. 71.93 (1) (a) 4. of the statutes is amended to read:
SB21,1008,1715 71.93 (1) (a) 4. An amount that the department of children and families may
16recover under s. 49.138 (5), 49.161, or 49.195 (3) or collect under s. 49.147 (6) (cm),
17if the department of children and families has certified the amount under s. 49.85.
SB21,2462 18Section 2462. 71.93 (3) (c) of the statutes is created to read:
SB21,1008,2119 71.93 (3) (c) No person has any right to, or interest in, any overpayment,
20refundable credit, or refund, including any interest allowed, under this chapter until
21setoff under this section and ss. 49.855 and 71.935 has been completed.
SB21,2463 22Section 2463. 71.93 (8) (b) 1. of the statutes is amended to read:
SB21,1009,1123 71.93 (8) (b) 1. Except as provided in subd. 2., a state agency and the
24department of revenue shall enter into a written agreement to have the department
25collect any amount owed to the state agency that is more than 90 days past due,

1unless negotiations between the agency and debtor are actively ongoing, the debt is
2the subject of legal action or administrative proceedings, or the agency determines
3that the debtor is adhering to an acceptable payment arrangement. At least 30 days
4before the department pursues the collection of any debt referred by a state agency,
5either the department or the agency shall provide the debtor with a written notice
6that the debt will be referred to the department for collection. The department may
7collect amounts owed, pursuant to the written agreement, from the debtor in
8addition to offsetting the amounts as provided under sub. (3). The department shall
9charge each debtor whose debt is subject to collection under this paragraph an
10amount for administrative expenses
a collection fee and that amount shall be
11credited to the appropriation under s. 20.566 (1) (h).
SB21,2464 12Section 2464. 71.935 (6) of the statutes is created to read:
SB21,1009,1513 71.935 (6) No person has any right to, or interest in, any overpayment,
14refundable credit, or refund, including any interest allowed, under this chapter until
15setoff under this section and ss. 49.855 and 71.93 has been completed.
SB21,2465 16Section 2465. 73.03 (2a) of the statutes is amended to read:
SB21,1010,2317 73.03 (2a) To prepare and publish, in electronic form and on the Internet,
18assessment manuals. The manual shall discuss and illustrate accepted assessment
19methods, techniques and practices with a view to more nearly uniform and more
20consistent assessments of property at the local level. The manual shall be amended
21by the department from time to time to reflect advances in the science of assessment,
22court decisions concerning assessment practices, costs, and statistical and other
23information considered valuable to local assessors by the department. The manual
24shall incorporate standards for the assessment of all types of renewable energy
25resource systems used in this state as soon as such systems are used in sufficient

1numbers and sufficient data exists to allow the formulation of valid guidelines. The
2manual shall incorporate standards, which the department of revenue and the state
3historical society of Wisconsin shall develop, for the assessment of nonhistoric
4property in historic districts and for the assessment of historic property, including
5but not limited to property that is being preserved or restored; property that is
6subject to a protective easement, covenant or other restriction for historic
7preservation purposes; property that is listed in the national register of historic
8places in Wisconsin or in this state's register of historic places and property that is
9designated as a historic landmark and is subject to restrictions imposed by a
10municipality or by a landmarks commission. The manual shall incorporate general
11guidelines about ways to determine whether property is taxable in part under s.
1270.1105 and examples of the ways that s. 70.1105 applies in specific situations. The
13manual shall state that assessors are required to comply with s. 70.32 (1g) and shall
14suggest procedures for doing so. The manual or a supplement to it shall specify per
15acre value guidelines for each municipality for various categories of agricultural land
16based on the income that could be generated from its estimated rental for
17agricultural use, as defined by rule, and capitalization rates established by rule. The
18manual shall include guidelines for classifying land as agricultural land, as defined
19in s. 70.32 (2) (c) 1g., and guidelines for distinguishing between land and
20improvements to land. The manual shall specify the evidence to be exchanged under
21s. 70.47 (7) (c) and (16) (c).
The cost of the development, preparation, and Internet
22publication of the manual and of revisions and amendments to it shall be paid from
23the appropriation under s. 20.566 (2) (bm).
SB21,2466 24Section 2466. 73.03 (28) of the statutes is amended to read:
SB21,1011,9
173.03 (28) To enter into contracts to collect delinquent Wisconsin taxes. The
2department shall allocate a portion of the amounts collected under ch. 78, except the
3amounts collected under s. 78.01,
through those contracts to the appropriation under
4s. 20.566 (1) (hm) to pay contract and court costs. The department shall allocate the
5remainder of those collections to the transportation fund under s. 25.40. The
6department shall allocate a portion of the amount collected under chs. 71, 72, 77 and
7139 through those contracts to the appropriation under s. 20.566 (1) (hm) to pay
8contract and court costs. The department shall allocate the remainder of those
9collections to the general fund.
SB21,2467 10Section 2467. 73.03 (35) of the statutes is amended to read:
SB21,1011,1911 73.03 (35) To deny a portion of a credit claimed under s. 71.07 (2dd), (2de), (2di),
12(2dj), (2dL),
(2dm), (2dr), (2ds), or (2dx), 71.28 (1dd), (1de), (1di), (1dj), (1dL), (1dm),
13(1ds),
(1dx), or (4) (am), 71.47 (1dd), (1de), (1di), (1dj), (1dL), (1dm), (1ds), (1dx), or
14(4) (am), or 76.636 if granting the full amount claimed would violate a requirement
15under s. 235.385 or s. 238.385, 2013 stats., or s. 560.785, 2009 stats., or would bring
16the total of the credits granted to that claimant under all of those subsections over
17the limit for that claimant under s. 235.368, 235.395 (2) (b), or 235.397 (5) (b) or s.
18238.368, 2013 stats., 238.395 (2) (b), 2013 stats., or 238.397 (5) (b), 2013 stats., or s.
19560.768, 2009 stats., s. 560.795 (2) (b), 2009 stats., or s. 560.797 (5) (b), 2009 stats.
SB21,2468 20Section 2468. 73.03 (35m) of the statutes is amended to read:
SB21,1012,221 73.03 (35m) To deny a portion of a credit claimed under s. 71.07 (3g), 71.28 (3g),
22or 71.47 (3g), if granting the full amount claimed would violate a requirement under
23s. 235.23 or s. 238.23, 2013 stats., or s. 560.96, 2009 stats., or would bring the total
24of the credits claimed under ss. 71.07 (3g), 71.28 (3g), and 71.47 (3g) over the limit

1for all claimants under s. 235.23 (2) or s. 238.23 (2), 2013 stats., or s. 560.96 (2), 2009
2stats.
SB21,2469 3Section 2469. 73.03 (49) (e) 4. of the statutes is amended to read:
SB21,1012,54 73.03 (49) (e) 4. An agricultural economist employed by the University of
5Wisconsin System Authority.
SB21,2470 6Section 2470. 73.03 (63) of the statutes is amended to read:
SB21,1012,167 73.03 (63) Notwithstanding the amount limitations specified under s. 560.205
8(3) (d), 2009 stats., or s. 238.15 (3) (d), 2013 stats., or s. 235.15 (3) (d), in consultation
9with the Wisconsin Economic Development Corporation Forward Wisconsin
10Development Authority
, to carry forward to subsequent taxable years unclaimed
11credit amounts of the early stage seed investment credits under ss. 71.07 (5b), 71.28
12(5b), 71.47 (5b), and 76.638 and the angel investment credit under s. 71.07 (5d).
13Annually, no later than July 1, the Wisconsin Economic Development Corporation
14Forward Wisconsin Development Authority shall submit to the department of
15revenue its recommendations for the carry forward of credit amounts as provided
16under this subsection.
SB21,2471 17Section 2471 . 73.0301 (1) (d) 3. of the statutes is amended to read:
SB21,1012,2318 73.0301 (1) (d) 3. A license, certificate of approval, provisional license,
19conditional license, certification, certification card, registration, permit, training
20permit or approval specified in s. 50.35, 50.49 (6) (a) or (10), 51.038, 51.04, 51.42 (7)
21(b) 11., 51.421 (3) (a), 51.45 (8), 146.40 (3), (3g), or (3m), 252.23 (2), 252.24 (2),
22254.176, 254.20 (3), 255.08 (2) (a), 256.15 (5) (a) or (b), (6g) (a), (7), or (8) (a) or (f) or
23343.305 (6) (a) or a permit for operation of a campground specified in s. 254.47 (1).
SB21,2472 24Section 2472 . 73.0301 (1) (d) 3. of the statutes, as affected by 2015 Wisconsin
25Act .... (this act), is amended to read:
SB21,1013,6
173.0301 (1) (d) 3. A license, certificate of approval, provisional license,
2conditional license, certification, certification card, registration, permit, training
3permit or approval specified in s. 50.35, 50.49 (6) (a) or (10), 51.038, 51.04, 51.42 (7)
4(b) 11., 51.421 (3) (a), 51.45 (8), 146.40 (3), (3g), or (3m), 254.176, 254.20 (3), 256.15
5(5) (a) or (b), (6g) (a), (7), or (8) (a) or (f) or 343.305 (6) (a) or a permit license for
6operation of a campground specified in s. 254.47 (1) 97.67 (1).
SB21,2473 7Section 2473. 73.0301 (1) (d) 3m. of the statutes is amended to read:
SB21,1013,108 73.0301 (1) (d) 3m. A license or certificate issued by the department of
9workforce development under s. 102.17 (1) (c), 103.275 (2) (b), 103.34 (3) (c), 103.91
10(1), 103.92 (3), 104.07 (1) or (2), or 105.13 (1).
SB21,2474 11Section 2474. 73.0301 (1) (d) 6. of the statutes is amended to read:
SB21,1013,1612 73.0301 (1) (d) 6. A license or certificate of registration issued by the
13department of financial institutions, or a division of it, and professional standards
14under ss. 138.09, 138.12, 138.14, 202.12 to 202.14, 202.22, 217.06, 218.0101 to
15218.0163, 218.02, 218.04, 218.05, 224.72, 224.725, 224.93, or under subch. IV of ch.
16551.
SB21,2475 17Section 2475. 73.0301 (1) (d) 12. of the statutes is amended to read:
SB21,1013,2018 73.0301 (1) (d) 12. A license issued under s. 102.17 (1) (c), 628.04, 628.92 (1),
19632.69 (2), or 633.14, a registration under s. 628.92 (2), or a temporary license issued
20under s. 628.09.
SB21,2476 21Section 2476. 73.0301 (1) (e) of the statutes is amended to read:
SB21,1014,422 73.0301 (1) (e) "Licensing department" means the department of
23administration; the department of agriculture, trade and consumer protection; the
24board of commissioners of public lands; the department of children and families; the
25government accountability board; the department of financial institutions and

1professional standards
; the department of health services; the department of natural
2resources; the department of public instruction; the department of safety and
3professional services;
the department of workforce development; the office of the
4commissioner of insurance; or the department of transportation.
SB21,2477 5Section 2477. 73.06 (1) of the statutes is amended to read:
SB21,1014,216 73.06 (1) The department of revenue, through its supervisors of equalization,
7shall have complete supervision and direction of the work of the local assessors. It
8shall annually, or more often if deemed necessary at a time which in its judgment is
9best calculated to obtain the ends sought, call a meeting of all local assessors for
10conference and instruction relative to their duties in the valuation and assessment
11of property. The department of revenue may also call a similar meeting of local clerks
12and other officials for conference and instruction relative to their duties in the
13valuation and assessment of property. Each official upon notice by mail from the
14supervisor shall attend the meeting, and shall receive travel expenses from his or her
15residence to the meeting site and return and the compensation and mileage that the
16board establishes, but not less than $5 per day and 6 cents per mile; except that in
17counties having a population of 500,000 or more, no compensation, travel expense or
18mileage shall be allowed. This compensation shall be paid out of the treasury of the
19county in which the local official resides upon the certificate of the supervisor of
20equalization showing attendance and travel, as certificates of witnesses and jurors
21are paid.
SB21,2478 22Section 2478. 73.06 (8) of the statutes is amended to read:
SB21,1014,2423 73.06 (8) For purposes of this section "local assessor" includes the county and
24regional assessment unit
assessors under s. 70.99 70.991.
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