Amendment ASA1-AB56

AB56-ASA1,376,20 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.

AB56-ASA1,849 Section 849 . 71.05 (1) (c) 14. of the statutes is created to read:

AB56-ASA1,376,25 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.

AB56-ASA1,857 Section 857. 71.05 (6) (b) 17. of the statutes is repealed.

AB56-ASA1,858 Section 858 . 71.05 (6) (b) 18. of the statutes is repealed.

AB56-ASA1,859 Section 859 . 71.05 (6) (b) 19. c. of the statutes is amended to read:

AB56-ASA1,377,9 71.05 (6) (b) 19. c. For taxable years beginning before January 1, 2020, for a person who is a nonresident or a part-year resident of this state, modify the amount calculated under subd. 19. b. by multiplying the amount by a fraction the numerator of which is the person's net earnings from a trade or business that are taxable by this state and the denominator of which is the person's total net earnings from a trade or business.

AB56-ASA1,860 Section 860 . 71.05 (6) (b) 19. cm. of the statutes is created to read:

AB56-ASA1,377,23 71.05 (6) (b) 19. cm. For taxable years beginning after December 31, 2019, for a person who is a nonresident or a part-year resident of this state, modify the amount calculated under subd. 19. b. by multiplying the amount by a fraction the numerator of which is the person's wages, salary, tips, unearned income, and net earnings from a trade or business that are taxable by this state and the denominator of which is the person's total wages, salary, tips, unearned income, and net earnings from a trade or business. In this subdivision, for married persons filing separately “ wages, salary, tips, unearned income, and net earnings from a trade or business" means the separate wages, salary, tips, unearned income, and net earnings from a trade or business of each spouse, and for married persons filing jointly “wages, salary, tips, unearned income, and net earnings from a trade or business" means the total wages, salary, tips, unearned income, and net earnings from a trade or business of both spouses.

AB56-ASA1,861 Section 861 . 71.05 (6) (b) 19. d. of the statutes is amended to read:

AB56-ASA1,378,3 71.05 (6) (b) 19. d. Reduce For taxable years beginning before January 1, 2020, reduce the amount calculated under subd. 19. b. or c. to the person's aggregate net earnings from a trade or business that are taxable by this state.

AB56-ASA1,862 Section 862 . 71.05 (6) (b) 19. dm. of the statutes is created to read:

AB56-ASA1,378,8 71.05 (6) (b) 19. dm. For taxable years beginning after December 31, 2019, reduce the amount calculated under subd. 19. b. or cm. to the person's aggregate wages, salary, tips, unearned income, and net earnings from a trade or business that are taxable by this state.

AB56-ASA1,863 Section 863 . 71.05 (6) (b) 20. of the statutes is repealed.

AB56-ASA1,864 Section 864 . 71.05 (6) (b) 36. of the statutes is repealed.

AB56-ASA1,865 Section 865 . 71.05 (6) (b) 37. of the statutes is repealed.

AB56-ASA1,866 Section 866 . 71.05 (6) (b) 39. of the statutes is repealed.

AB56-ASA1,867 Section 867 . 71.05 (6) (b) 40. of the statutes is repealed.

AB56-ASA1,868 Section 868 . 71.05 (6) (b) 41. of the statutes is repealed.

AB56-ASA1,877q Section 877q. 71.06 (1q) (b) of the statutes is amended to read:

AB56-ASA1,378,18 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.

AB56-ASA1,877r Section 877r. 71.06 (2) (i) 2. of the statutes is amended to read:

AB56-ASA1,378,22 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.

AB56-ASA1,877s Section 877s. 71.06 (2) (j) 2. of the statutes is amended to read:

AB56-ASA1,379,3 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.

AB56-ASA1,882 Section 882 . 71.07 (5) (a) 15. of the statutes is amended to read:

AB56-ASA1,379,10 71.07 (5) (a) 15. The amount claimed as a deduction for medical care insurance under section 213 of the Internal Revenue Code that is exempt from taxation under s. 71.05 (6) (b) 17. to 20. 19., 35., 36., 37., 38., 39., 40., 41., and 42. and the amount claimed as a deduction for a long-term care insurance policy under section 213 (d) (1) (D) of the Internal Revenue Code, as defined in section 7702B (b) of the Internal Revenue Code that is exempt from taxation under s. 71.05 (6) (b) 26.

AB56-ASA1,883 Section 883 . 71.07 (5m) (e) of the statutes is created to read:

AB56-ASA1,379,13 71.07 (5m) (e) Sunset. No credit may be claimed under this subsection for taxable years beginning after December 31, 2018.

AB56-ASA1,923 Section 923 . 71.26 (1m) (o) of the statutes is created to read:

AB56-ASA1,379,18 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.

AB56-ASA1,961 Section 961 . 71.45 (1t) (n) of the statutes is created to read:

AB56-ASA1,379,23 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.

AB56-ASA1,973 Section 973 . 71.52 (6) of the statutes is amended to read:

AB56-ASA1,381,14 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.

AB56-ASA1,980 Section 980 . 71.58 (7) (a) of the statutes is amended to read:

AB56-ASA1,381,20 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.

AB56-ASA1,1034g Section 1034g. 73.10 (2) (c) of the statutes is created to read:

AB56-ASA1,381,24 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).

AB56-ASA1,1037 Section 1037 . 77.25 (7) of the statutes is amended to read:

AB56-ASA1,382,3 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.

AB56-ASA1,1038 Section 1038 . 77.25 (10) of the statutes is amended to read:

AB56-ASA1,382,6 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.

AB56-ASA1,1066e Section 1066e. 78.12 (4) (a) 2. of the statutes is repealed.

AB56-ASA1,1066f Section 1066f. 78.12 (4) (a) 3. of the statutes is repealed.

AB56-ASA1,1066g Section 1066g. 78.12 (4) (a) 4. of the statutes is amended to read:

AB56-ASA1,382,11 78.12 (4) (a) 4. Multiply the number of gallons under subd. 3. 1. by the rate published under s. 78.015 as increased under s. 78.017.

AB56-ASA1,1067h Section 1067h. 78.12 (5) of the statutes is amended to read:

AB56-ASA1,383,3 78.12 (5) Payment of tax. Licensed suppliers shall pay taxes on motor vehicle fuel no later than the 15th day of the month for motor vehicle fuel sold during the previous month. At the option of a wholesaler distributor, a licensed supplier shall allow the wholesaler distributor to delay paying the tax to the licensed supplier until the date that the tax is due to this state. A wholesaler distributor who makes delayed payments shall make the payments by electronic funds transfer. If a wholesaler distributor fails to make timely payments, the licensed supplier may terminate the right of the wholesaler distributor to make delayed payments. Each licensed supplier shall notify the department of each wholesaler distributor who makes delayed payments of the tax. The department may require any wholesaler distributor who makes delayed payments of the tax to furnish the department a surety bond payable to this state in an amount not to exceed 3 times the highest estimated monthly tax owed by the wholesaler distributor. Whenever the wholesaler distributor pays the licensed supplier, the licensed supplier shall credit the wholesaler distributor's account for the amount of tax reduction that results from the calculation under s. 78.12 (4) (a) 2.

AB56-ASA1,1067i Section 1067i. 78.20 of the statutes, as affected by 2019 Wisconsin Act .... (this act), is repealed.

AB56-ASA1,1067j Section 1067j. 78.20 (6) of the statutes is created to read:

AB56-ASA1,383,8 78.20 (6) A refund may not be claimed under this section for fuel purchased after September 30, 2019.

AB56-ASA1,1067p Section 1067p. 78.68 (10) of the statutes is amended to read:

AB56-ASA1,383,14 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.

AB56-ASA1,1073g Section 1073g. 79.097 of the statutes is created to read:

AB56-ASA1,383,19 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.

AB56-ASA1,383,22 (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.

AB56-ASA1,383,25 (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.

AB56-ASA1,384,2 (2) Each municipality that is eligible to receive a payment under this section shall report to the department of revenue the following information:

AB56-ASA1,384,4 (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.

AB56-ASA1,384,6 (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.

AB56-ASA1,384,9 (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.

AB56-ASA1,384,12 (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.

AB56-ASA1,384,16 (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.

AB56-ASA1,1078 Section 1078 . 84.013 (3) (af) of the statutes is created to read:

AB56-ASA1,384,20 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.

AB56-ASA1,1078d Section 1078d. 84.013 (3) (b) of the statutes is created to read:

AB56-ASA1,385,2 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.

AB56-ASA1,1079 Section 1079 . 84.016 (2) of the statutes is amended to read:

AB56-ASA1,385,7 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).

AB56-ASA1,1079m Section 1079m. 84.062 of the statutes is created to read:

AB56-ASA1,385,9 84.062 Alternative project delivery. (1) Definitions. In this section:

AB56-ASA1,385,12 (a) “Alternative technical concepts" means a proposed alternative to the technical requirements provided by the office in the request for proposals for a project.

AB56-ASA1,385,14 (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.

AB56-ASA1,385,17 (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.

AB56-ASA1,385,20 (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.

AB56-ASA1,385,24 (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.

AB56-ASA1,386,2 (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.

AB56-ASA1,386,4 (g) “Director” means the director of the office of innovative program delivery attached to the department under s. 15.463 (1).

AB56-ASA1,386,7 (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.

AB56-ASA1,386,9 (i) “Low bid design-build contract” means a design-build contract award made to the lowest qualified responsible bidder.

AB56-ASA1,386,11 (j) “Member” means a private legal entity that is a member of a consortium or joint venture that is a design-builder.

AB56-ASA1,386,13 (k) “Office” means the office of innovative program delivery attached to the department under s. 15.463 (1).

AB56-ASA1,386,15 (L) “Project” means a project involving a highway improvement, as defined in s. 84.06 (1) (am).

AB56-ASA1,386,17 (m) “Qualified responsible bidder” means a design-builder responding to a request for qualifications and that is certified by the technical review committee.

AB56-ASA1,386,20 (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.

AB56-ASA1,386,24 (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.

AB56-ASA1,387,2 (p) “Technical review committee” means the committee appointed under sub. (3).

AB56-ASA1,387,5 (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.