a. Beginning on January 1, 2020, 0.5 percent.
b. Beginning on January 1, 2021, 1.0 percent.
9,828
Section
828. 70.11 (1) of the statutes is amended to read:
70.11 (1) Property of the state. Property owned by this state except land contracted to be sold by the state. This exemption shall not apply to land conveyed after September, 1933, to this state or for its benefit while the grantor or others for the grantor's benefit are permitted to occupy the land or part thereof in consideration for the conveyance; nor shall it apply to land devised to the state or for its benefit while another person is permitted by the will to occupy the land or part thereof. This exemption shall not apply to any property acquired by the department of veterans affairs under s. 45.32 (5) and (7), 2017 stats., or to the property of insurers undergoing rehabilitation or liquidation under ch. 645. Property exempt under this subsection includes general property owned by the state and leased to a private, nonprofit corporation that operates an Olympic ice training center, regardless of the use of the leasehold income.
9,849
Section
849. 71.05 (1) (c) 14. of the statutes is created to read:
71.05 (1) (c) 14. The Wisconsin Health and Educational Facilities Authority under s. 231.03 (6), if the bonds or notes are issued in an amount totaling $35,000,000 or less, and to the extent that the interest income received is not otherwise exempt under this subsection.
9,877q
Section 877q. 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.
9,877r
Section 877r. 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.
9,877s
Section 877s. 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.
9,923
Section
923. 71.26 (1m) (o) of the statutes is created to read:
71.26 (1m) (o) Those issued by the Wisconsin Health and Educational Facilities Authority under s. 231.03 (6), if the bonds or notes are issued in an amount totaling $35,000,000 or less, and to the extent that the interest income received is not otherwise exempt under this subsection.
9,961
Section
961. 71.45 (1t) (n) of the statutes is created to read:
71.45 (1t) (n) Those issued by the Wisconsin Health and Educational Facilities Authority under s. 231.03 (6), if the bonds or notes are issued in an amount totaling $35,000,000 or less, and to the extent that the interest income received is not otherwise exempt under this subsection.
9,973
Section
973. 71.52 (6) of the statutes is amended to read:
71.52 (6) “Income" means the sum of Wisconsin adjusted gross income and the following amounts, to the extent not included in Wisconsin adjusted gross income: maintenance payments (except foster care maintenance and supplementary payments excludable under section 131 of the internal revenue code), support money, cash public assistance (not including credit granted under this subchapter and amounts under s. 46.27, 2017 stats.), cash benefits paid by counties under s. 59.53 (21), the gross amount of any pension or annuity (including railroad retirement benefits, all payments received under the federal social security act and veterans disability pensions), nontaxable interest received from the federal government or any of its instrumentalities, nontaxable interest received on state or municipal bonds, worker's compensation, unemployment insurance, the gross amount of “loss of time" insurance, compensation and other cash benefits received from the United States for past or present service in the armed forces, scholarship and fellowship gifts or income, capital gains, gain on the sale of a personal residence excluded under section 121 of the internal revenue code, dividends, income of a nonresident or part-year resident who is married to a full-year resident, housing allowances provided to members of the clergy, the amount by which a resident manager's rent is reduced, nontaxable income of an American Indian, nontaxable income from sources outside this state and nontaxable deferred compensation. Intangible drilling costs, depletion allowances and depreciation, including first-year depreciation allowances under section 179 of the internal revenue code, amortization, contributions to individual retirement accounts under section 219 of the internal revenue code, contributions to Keogh plans, net operating loss carry-backs and carry-forwards, capital loss carry-forwards, and disqualified losses deducted in determining Wisconsin adjusted gross income shall be added to “income". “Income" does not include gifts from natural persons, cash reimbursement payments made under title XX of the federal social security act, surplus food or other relief in kind supplied by a governmental agency, the gain on the sale of a personal residence deferred under section 1034 of the internal revenue code or nonrecognized gain from involuntary conversions under section 1033 of the internal revenue code. Amounts not included in adjusted gross income but added to “income" under this subsection in a previous year and repaid may be subtracted from income for the year during which they are repaid. Scholarship and fellowship gifts or income that are included in Wisconsin adjusted gross income and that were added to household income for purposes of determining the credit under this subchapter in a previous year may be subtracted from income for the current year in determining the credit under this subchapter. A marital property agreement or unilateral statement under ch. 766 has no effect in computing “income" for a person whose homestead is not the same as the homestead of that person's spouse.
9,980
Section
980. 71.58 (7) (a) of the statutes is amended to read:
71.58 (7) (a) For an individual, means income as defined under s. 71.52 (6), plus nonfarm business losses, plus amounts under s. 46.27, 2017 stats., less net operating loss carry-forwards, less first-year depreciation allowances under section 179 of the internal revenue code and less the first $25,000 of depreciation expenses in respect to the farm claimed by all of the individuals in a household.
9,1034g
Section 1034g. 73.10 (2) (c) of the statutes is created to read:
73.10 (2) (c) Beginning in 2021, each municipality that is eligible to receive a payment under s. 79.097 shall submit with the information required under pars. (a) and (b) the actual annual revenues received under s. 66.0420 (7).
9,1037
Section
1037. 77.25 (7) of the statutes is amended to read:
77.25 (7) By a subsidiary corporation to its parent corporation for no consideration, nominal consideration or in sole consideration of cancellation, surrender or transfer of capital stock between parent and subsidiary corporation.
9,1038
Section
1038. 77.25 (10) of the statutes is amended to read:
77.25 (10) Solely in order to provide or release security for a debt or obligation, if the debt or obligation was not incurred as the result of a conveyance.
9,1066ed
Section 1066ed. 78.12 (4) (a) 2. of the statutes is amended to read:
78.12 (4) (a) 2. Subtract from the amount under subd. 1. an amount equal to 0.0125 0.00625 multiplied by the number of gallons under subd. 1.
9,1066fd
Section 1066fd. 78.12 (4) (a) 3. of the statutes is amended to read:
78.12 (4) (a) 3. Subtract from the amount under subd. 2. an amount equal to 0.001 0.0005 multiplied by the number of gallons under subd. 1.
9,1067i
Section 1067i. 78.20 of the statutes, as affected by 2019 Wisconsin Act .... (this act), is repealed.
9,1067j
Section 1067j. 78.20 (6) of the statutes is created to read:
78.20 (6) A refund cannot be claimed under this section for fuel purchased after December 31 of the year in which this subsection takes effect .... [LRB inserts date].
9,1067p
Section 1067p. 78.68 (10) of the statutes is amended to read:
78.68 (10) Except as provided in ss. 78.19, 78.20 (2) and 78.75 (1m) (b), s. 71.75 (2) and (4) to (7) as it applies to the taxes under ch. 71 applies to the taxes under this chapter. Sections 71.74 (13), 71.75 (9) and (10), 71.80 (3), 71.93, 71.935, and 73.03 (52), (52m), and (52n), as they apply to refunds of the taxes under ch. 71 apply to the refund of the taxes under this chapter.
9,1073g
Section 1073g. 79.097 of the statutes is created to read:
79.097 State aid; video service provider fee. (1) (a) In 2020, each municipality that assesses a fee under s. 66.0420 (7) shall receive a payment equal to 0.5 percent of the gross receipts, as reported under sub. (2) (a), used as the basis for the actual fee revenues received by the municipality in 2018.
(b) In 2021, each municipality that assesses a fee under s. 66.0420 (7) shall receive a payment equal to 1 percent of the gross receipts, as reported under sub. (2) (b), used as the basis for the actual fee revenues received by the municipality in 2019.
(c) Beginning in 2022
and ending in 2029 , annually, each municipality that assesses a fee under s. 66.0420 (7) shall receive a payment under this section equal the amount it received in 2021.
(2) Each municipality that is eligible to receive a payment under this section shall report to the department of revenue the following information:
(a) On or before August 15, 2019, the 2018 actual fee revenues from s. 66.0420 (7) and the estimated gross receipts on which the fee revenues are based.
(b) On or before August 15, 2020, the 2019 actual fee revenues from s. 66.0420 (7) and the estimated gross receipts on which the fee revenues are based.
(c) Any other information, provided in the time and manner determined by the department, that the department considers necessary for the administration of this section.
(3) (a) Annually, on or before October 1, the department of revenue shall notify each municipality that is eligible to receive a payment under this section of the amount of the payment that the municipality shall receive in the following year.
(b) The department of revenue shall certify the amount of the payment due to each taxing jurisdiction under sub. (1) to the department of administration, and the department of administration shall make the payment on or before the 4th Monday in July.
9,1078
Section
1078. 84.013 (3) (af) of the statutes is created to read:
84.013 (3) (af) I 43 extending approximately 14.3 miles between Silver Spring Drive in the city of Glendale and STH 60 in the village of Grafton, in Milwaukee and Ozaukee counties.
9,1078d
Section 1078d. 84.013 (3) (b) of the statutes is created to read:
84.013 (3) (b) I 41 extending approximately 23 miles between STH 96 in the town of Grand Chute and CTH “F” in the town of Lawrence, in Brown and Outagamie counties, including all interchanges, and including work on local roads as necessary for the completion of the project.
As a component of this project, the department shall construct an interchange of I 41 and local highways near the intersection of Southbridge Road/French Road and Creamery Road in Brown County.
9,1079
Section
1079. 84.016 (2) of the statutes is amended to read:
84.016 (2) Notwithstanding ss. 84.013, 84.51, 84.52, 84.53, 84.555, and 84.95, but subject to s. 86.255, this state's share of costs for any major interstate bridge project, including preliminary design work for the project, may be funded only from the appropriations under ss. 20.395 (3) (dq), (dv), and (dx) and 20.866 (2) (ugm).
9,1079m
Section 1079m. 84.062 of the statutes is created to read:
84.062 Alternative project delivery. (1) Definitions. In this section:
(a) “Alternative technical concepts" means a proposed alternative to the technical requirements provided by the office in the request for proposals for a project.
(b) “Best value design-build contract” means a design-build contract award made following a calculation of value as provided in a request for proposals.
(c) “Design-build contract” means a contract for a project under which the design, engineering, construction, and related services are provided by a single design-builder.
(d) “Design-builder" means a private legal entity, consortium, or joint venture that proposes to or executes a contract
with the office to design, engineer, and construct a project under this section.
(e) “Design-build project" means a project for which design, engineering, construction, and related services are procured through a single contract with a single private legal entity, consortium, or joint venture capable of providing the necessary design, engineering, construction, and related services.
(f) “Design professional” means a person registered under s. 443.03 or 443.04 or a firm, partnership, or corporation registered under s. 443.08.
(g) “Director” means the director of the office of innovative program delivery attached to the department under s. 15.463 (1).
(h) “Fixed price variable scope design-build contract” means a design-build contract award made to the
lowest qualified responsible bidder able to provide the best qualitative scope of work at a price not to exceed a fixed price set by the office .
(i) “Low bid design-build contract” means a design-build contract award made to the lowest qualified responsible bidder.
(j) “Member” means a private legal entity that is a member of a consortium or joint venture that is a design-builder.
(k) “Office” means
the office of innovative program delivery attached to the department under s. 15.463 (1) .
(L) “Project” means a project involving a highway improvement, as defined in s. 84.06 (1) (a).
(m) “Qualified responsible bidder” means a design-builder responding to a request for qualifications
and that is certified by the technical review committee .
(n) “Responsive cost proposal” means a proposal that clearly identifies the costs of all services to be performed by the qualified responsible bidder, including all related fees, wages, and equipment and material costs.
(o) “Responsive technical proposal” means a proposal that clearly demonstrates a qualified responsible bidder's understanding of the design, engineering, and construction services to be performed and clearly describes the bidder's approach to the project.
(p) “Technical review committee” means the committee appointed under sub. (3).
(q) “Value engineering change” means a proposal that provides for a product of equal or improved quality to the product required by the department and that will reduce the project cost, improve safety, or decrease the time to complete the project.
(2) Design-build projects.
(a) The department shall administer a pilot program under which not more than 6 contracts are awarded for design-build projects to be completed no later than December 31, 2025 .
The director cannot designate a project as a design-build project unless the department is able to clearly define the scope of work.
(b) The department cannot expend more than $250,000,000 for 6 design-build contracts designated as follows:
1. One low bid design-build contract for a project with an estimated value of not less than $5,000,000 and not more than $25,000,000.
2. One best value design-build contract for a project with an estimated value of not less than $25,000,000 and not more than $75,000,000.
3. One fixed price variable scope design-build contract with an estimated value of not less than $25,000,000 and not more than $75,000,000.
4. Three contracts designated by the director with a total estimated value of not more than $125,000,000. The department may enter into a low bid design-build contract, best value design-build contract or a fixed price variable scope design-build contract under this subdivision.
(c) For each project designated as a design-build project under par. (a), the office shall prepare a written analysis supporting the office's determination that it is the best interests of the state to make the designation. The written determination and supporting materials are subject to inspection under s. 19.35. The written analysis shall include all of the following:
1. The extent to which the department can adequately define the project requirements in a proposed scope of design and construction.
2. The impact on the projected project schedule and completion date.
3. The impact on the projected cost of the project.
4. The impact on the quality factors of the project.
5. The availability of contractors with experience with design-build projects or other innovative project delivery methods.
6. The capability of the department to manage a design-build project with office employees and design consultants.
7. The capability of the department to oversee a design-build project with a contractor with experience with design-build projects or other innovative project delivery methods.
8. The availability of current department employees qualified to perform design and engineering services required for the design-build project.
9. The original character of the product or the services.
10. The statutory authority for the designation of the project as a design-build project and how the project furthers the department's statutory duties.
11. Whether the design-build project must comply with any federal rule or regulation or any U.S. depart
ment of transportation requirement and a statement that the design-build project is in compliance.
12. Any other criteria the office determines is necessary.
