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Under this bill, beginning on July 1, 2020, and ending on June 30, 2021, the
Legislative Audit Bureau must review programs affected by this act and
expenditures authorized under this act and must report the results of its reviews at
least quarterly to the legislature and to the Joint Legislative Audit Committee.
13.
local government
Board of review meeting
Under current law, a town, city, or village annually convenes a meeting of the
board of review to hear objections to local assessments. The board must meet during
the 45-day period beginning on the fourth Monday in April, but no sooner than seven
days after the last day on which the property tax assessment roll is open for public
examination. If the assessment roll is not complete in time for the board's first
meeting, the board meets, but adjourns until the roll is complete. Under the bill,
regardless of whether the 2020 assessment roll is complete at the time of the 45-day

period beginning on the 4th Monday of April, the board may publish a notice that the
board has adjourned and will proceed as provided under current law.
Annual town meeting
Under current law, a town is required to hold an annual town meeting. The
town meeting must be held on the third Tuesday of April, except that the town may
set another date within ten days after the third Tuesday of April. This bill allows a
town board or, if the town board is unable to promptly meet, the town chair to
postpone the town meeting so that it does not occur during the period beginning on
the first day of the public health emergency declared by the governor by executive
order 72 and ending 60 days after the termination of that order.
14.
OCCUPATIONAL REGULATION
Health care provider credential renewals
This bill exempts certain health care provider credentials issued by
credentialing boards in the Department of Safety and Professional Services from
having to be renewed during the period covered by the public health emergency
declared on March 12, 2020, by executive order 72, through the 60th day after the
conclusion of that emergency (exemption period).
For the next applicable renewal period after the exemption period, the
credential holder is not subject to any late renewal fee, and the applicable
credentialing board may provide an exemption from or reduction of continuing
education or other renewal requirements.
Temporary credentials for former health care providers
This bill authorizes former health care providers to obtain a temporary
credential granted by DSPS and provide health care services for which they have
been previously licensed or certified. Under the bill, DSPS may grant a temporary
credential to a person who applies and was at any time during the previous five years,
but is not currently, any of the following, if the person's credential was never revoked,
limited, suspended, or denied renewal: 1) a physician, physician assistant, or
perfusionist; 2) a registered nurse, licensed practical nurse, or nurse-midwife; 3) a
dentist; 4) a pharmacist; 5) a psychologist; 6) a social worker; 7) a marriage and
family therapist; 8) a professional counselor; 9) a clinical substance abuse counselor;
or 10) a practitioner holding a credential to practice a profession identified by DHS.
A temporary credential granted under the bill expires 90 days after the conclusion
of the public health emergency declared on March 12, 2020, by executive order 72.
Current law generally prohibits a person from engaging in certain health
care–related practices without holding a required credential.
The bill also authorizes DSPS, during the public health emergency, to waive
fees for applications for an initial credential and renewal of a credential for
physicians, physician assistants, nurses, dentists, pharmacists, psychologists, and
certain behavioral health providers.
Temporary credentials for health care providers from other states
This bill authorizes health care providers licensed in another state or territory
to obtain a temporary credential granted by DSPS and provide health care services

for which they are licensed or certified. Under the bill, DSPS may grant a temporary
credential to a person who applies and holds a valid, unexpired credential granted
by another state or territory that authorizes the person to act as any of the following:
1) a physician, physician assistant, or perfusionist; 2) a registered nurse, licensed
practical nurse, or nurse-midwife; 3) a dentist; 4) a pharmacist; 5) a psychologist; 6)
a social worker; 7) a marriage and family therapist; 8) a professional counselor; 9)
a clinical substance abuse counselor; or 10) a practitioner holding a credential to
practice a profession identified by DHS. A temporary credential granted under the
bill expires 90 days after the conclusion of the public health emergency declared on
March 12, 2020, by executive order 72.
Current law generally prohibits a person from engaging in certain health-care
related practices without holding a required credential.
The bill also authorizes DSPS, during the public health emergency, to waive
fees for applications for an initial credential and renewal of a credential for
physicians, physician assistants, nurses, dentists, pharmacists, psychologists, and
certain behavioral health providers.
15.
public utilities
Loans to municipal utilities for the purpose of maintaining liquidity
Under current law, the Board of Commissioners of Public Lands manages the
common school fund, the normal school fund, the university fund, and the
agricultural college fund (trust funds). Current law authorizes the BCPL to manage
and invest moneys belonging to the trust funds in good faith and with the care an
ordinary prudent person in a like position would exercise under similar
circumstances.
On March, 11, 2020, the governor issued emergency order 11 in connection with
the COVID-19 public health emergency. EO 11 suspended certain rules of the Public
Service Commission to ensure that customers of public utilities do not experience a
loss of service during the public health emergency. EO 11 also required that deferred
payment agreements be made available not only to residential customers but also
commercial, farm, and industrial customers of public utilities.
This bill authorizes the BCPL to loan moneys belonging to the trust funds to
municipal utilities to ensure that municipal utilities are able to maintain liquidity
during the COVID-19 public health emergency. A municipal utility is a public utility
that is a city, village, or town, or that is wholly owned or operated by a city, village,
or town.
16.
retirement and group insurance
WRS annuities for certain annuitants returning to work during public
health emergency
This bill allows an annuitant who is hired during the public health emergency
declared on March 12, 2020, by executive order 72, by a public employer as an
employee or to provide employee services to elect to not suspend his or her annuity
for the duration of the declared public health emergency if the position for which the

annuitant is hired is a critical position. Under current law, if a Wisconsin Retirement
System annuitant, or a disability annuitant who has attained his or her normal
retirement date, is appointed to a position with a WRS-participating employer, or
provides employee services to a WRS-participating employer in which he or she is
expected to work at least two-thirds of what is considered full-time employment by
the Department of Employee Trust Funds, the annuity must be suspended and no
annuity payment is payable until after the participant again terminates covered
employment.
Also under current law, a WRS participant who has applied to receive a
retirement annuity must wait at least 75 days between terminating covered
employment with a WRS employer and returning to covered employment again as
a participating employee. This bill reduces that period to 15 days for individuals who
are hired to a critical position during the public health emergency declared on March
12, 2020, by executive order 72.
Employees returning from a leave of absence
Under the bill, for the purposes of group health insurance offered by the group
insurance board, an employee who returns from a leave of absence and who has not
resumed active duty for at least 30 consecutive calendar days on March 12, 2020, is
deemed to have ended or interrupted the leave of absence on that date.
17.
state government
Refunding certain general obligation debt
This bill increases the amount of state public debt that may be contracted to
refund any unpaid indebtedness used to finance tax-supported or self-amortizing
facilities from $6,785,000,000 to $7,510,000,000.
Suspension of deadlines and training requirements
This bill authorizes state agencies, authorities, local governments, the
legislature, and the courts to suspend, during the public health emergency declared
on March 12, 2020, by executive order 72, deadlines and training requirements that
they administer or enforce. The bill excludes deadlines relating to the filing or
payment of taxes and deadlines relating to an election.
18.
taxation
Internal Revenue Code updates; federal tax law changes, coronavirus
This bill makes a number of changes to conform Wisconsin's tax law to federal
tax law changes enacted in March 2020 in response to the coronavirus outbreak. The
bill includes the following changes:
1. Exempts from otherwise applicable penalties certain taxable year 2020
distributions from a retirement account qualified under the Internal Revenue Code,
and exempts from income taxation these distributions subject to a number of
conditions.
2. Creates additional deductions, for taxable year 2020, for certain individual
charitable contributions, and suspends the limitations on certain individual and

corporate charitable deductions. The suspension of limitations applies to
contributions made in calendar year 2020 only, although certain amounts donated
in 2020 may be carried forward to future years.
3. Clarifies that an individual's health insurance plan is still treated as a high
deductible plan even if it fails to provide a deductible for telehealth and other remote
care services.
4. Conforms state law to federal law regarding the treatment of paycheck
protection loans to businesses and employees under the small business
administration's loan guarantee program for the period of time from February 15,
2020, through June 30, 2020. A portion of the loans may be forgiven on a tax-free
basis under certain conditions.
5. Provides an exclusion from income for certain student loan principal and
interest payments made by an employer on behalf of an employee, subject to the same
current law cap of $5,250 in payments for qualified educational expenses made on
behalf of an employee by an employer. This provision applies to payments made from
March 28, 2020, through December 31, 2020.
6. Corrects a drafting error in the federal Tax Cuts and Jobs Act of 2017 to
provide a 15-year recovery period for qualified improvement property.
Authority to waive interest and penalties for general fund and
transportation fund taxes
This bill authorizes the secretary of revenue to waive, for any person who fails
to remit general fund taxes or transportation fund taxes and fees by their due date,
the interest and penalties that accrue during the period covered by the COVID-19
public health emergency if the due date falls within that period and the secretary
determines that the person's failure is due to the effects of the COVID-19 pandemic.
Interest on late property tax payments
Under current law, a late installment payment of property taxes is subject to
interest and penalties, with the interest accruing from February 1 of the year in
which the taxes are due. Under this bill, for property taxes payable in 2020, after
making a general or case-by-case finding of hardship, a municipality may provide
that an installment payment due after April 1, 2020, that is received after its due
date will not accrue interest or penalties if the total amount due is received on or
before October 1, 2020. Interest and penalties will accrue from October 1, 2020, for
any property taxes payable in 2020 that are delinquent after October 1, 2020.
Claims for recovery of unlawful taxes and excessive assessments
Current law allows a person to file a claim to recover the unlawful imposition
of property taxes or a claim for the excessive assessment of property taxes. However,
no person may file a claim for recovery of unlawful taxes or excessive assessment
unless the person has paid his or her property taxes on time. The bill provides that
this restriction does not apply to taxes due and payable in 2020 if paid by October 1,
2020, or by any installment date for which taxes are due after October 1, 2020.
Because this bill creates a new crime or revises a penalty for an existing crime,
the Joint Review Committee on Criminal Penalties may be requested to prepare a
report.

This proposal may contain a health insurance mandate requiring a social and
financial impact report under s. 601.423, stats.
Because this bill relates to an exemption from state or local taxes, it may be
referred to the Joint Survey Committee on Tax Exemptions for a report to be printed
as an appendix to the bill.
For further information see the state and local fiscal estimate, which will be
printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB1038,1 1Section 1 . 13.101 (4) of the statutes is amended to read:
AB1038,19,162 13.101 (4) The committee may transfer between appropriations and programs
3if the committee finds that unnecessary duplication of functions can be eliminated,
4more efficient and effective methods for performing programs will result or
5legislative intent will be more effectively carried out because of such transfer, if
6legislative intent will not be changed as the result of such transfer and the purposes
7for which the transfer is requested have been authorized or directed by the
8legislature. The authority to transfer between appropriations includes the authority
9to transfer between 2 fiscal years of the same biennium, between 2 appropriations
10of the same agency and between an appropriation of one agency and an appropriation
11of a different agency. No transfer between appropriations or programs may be made
12to offset deficiencies arising from the lack of adequate expenditure controls by a
13department, board, institution, commission or agency. The Except as provided in
14sub. (4d), the
authority to transfer between appropriations shall not include the
15authority to transfer from sum sufficient appropriations as defined under s. 20.001
16(3) (d) to other types of appropriations.
AB1038,2 17Section 2 . 13.101 (4d) of the statutes is created to read:
AB1038,20,5
113.101 (4d) During the public health emergency declared on March 12, 2020,
2by executive order 72, and for a period of 90 days after termination of the emergency,
3the committee may transfer under sub. (4) an amount not to exceed $75,000,000 from
4sum sufficient appropriations, as defined under s. 20.001 (3) (d), to be used for
5expenditures related to the emergency.
AB1038,3 6Section 3 . 20.866 (2) (xm) of the statutes is amended to read:
AB1038,20,187 20.866 (2) (xm) Building commission; refunding tax-supported and
8self-amortizing general obligation debt.
From the capital improvement fund, a sum
9sufficient to refund the whole or any part of any unpaid indebtedness used to finance
10tax-supported or self-amortizing facilities. In addition to the amount that may be
11contracted under par. (xe), the state may contract public debt in an amount not to
12exceed $6,785,000,000 $7,510,000,000 for this purpose. Such indebtedness shall be
13construed to include any premium and interest payable with respect thereto. Debt
14incurred by this paragraph shall be repaid under the appropriations providing for
15the retirement of public debt incurred for tax-supported and self-amortizing
16facilities in proportional amounts to the purposes for which the debt was refinanced.
17No moneys may be expended under this paragraph unless the true interest costs to
18the state can be reduced by the expenditure.
AB1038,4 19Section 4 . 40.22 (1) of the statutes is amended to read:
AB1038,20,2420 40.22 (1) Except as otherwise provided in sub. (2) and s. 40.26 (6), each
21employee currently in the service of, and receiving earnings from, a state agency or
22other participating employer shall be included within the provisions of the Wisconsin
23retirement system as a participating employee of that state agency or participating
24employer.
AB1038,5 25Section 5 . 40.22 (2m) (intro.) of the statutes is amended to read:
AB1038,21,7
140.22 (2m) (intro.) An Except as otherwise provided in s. 40.26 (6), an employee
2who was a participating employee before July 1, 2011, who is not expected to work
3at least one-third of what is considered full-time employment by the department,
4as determined by rule, and who is not otherwise excluded under sub. (2) from
5becoming a participating employee shall become a participating employee if he or she
6is subsequently employed by the state agency or other participating employer for
7either of the following periods:
AB1038,6 8Section 6 . 40.22 (2r) (intro.) of the statutes is amended to read:
AB1038,21,159 40.22 (2r) (intro.) An Except as otherwise provided in s. 40.26 (6), an employee
10who was not a participating employee before July 1, 2011, who is not expected to work
11at least two-thirds of what is considered full-time employment by the department,
12as determined by rule, and who is not otherwise excluded under sub. (2) from
13becoming a participating employee shall become a participating employee if he or she
14is subsequently employed by the state agency or other participating employer for
15either of the following periods:
AB1038,7 16Section 7 . 40.22 (3) (intro.) of the statutes is amended to read:
AB1038,21,1917 40.22 (3) (intro.) A Except as otherwise provided in s. 40.26 (6), a person who
18qualifies as a participating employee shall be included within, and shall be subject
19to, the Wisconsin retirement system effective on one of the following dates:
AB1038,8 20Section 8 . 40.26 (1m) (a) of the statutes is amended to read:
AB1038,22,221 40.26 (1m) (a) If Except as otherwise provided in sub. (6), if a participant
22receiving a retirement annuity, or a disability annuitant who has attained his or her
23normal retirement date, is employed in a position in covered employment in which
24he or she is expected to work at least two-thirds of what is considered full-time
25employment by the department, as determined under s. 40.22 (2r), the participant's

1annuity shall be suspended and no annuity payment shall be payable until after the
2participant terminates covered employment.
AB1038,9 3Section 9 . 40.26 (1m) (b) of the statutes is amended to read:
AB1038,22,114 40.26 (1m) (b) If Except as otherwise provided in sub. (6), if a participant
5receiving a retirement annuity, or a disability annuitant who has attained his or her
6normal retirement date, enters into a contract to provide employee services with a
7participating employer and he or she is expected to work at least two-thirds of what
8is considered full-time employment by the department, as determined under s. 40.22
9(2r), the participant's annuity shall be suspended and no annuity payment shall be
10payable until after the participant no longer provides employee services under the
11contract.
AB1038,10 12Section 10 . 40.26 (5) (intro.) of the statutes is amended to read:
AB1038,22,1713 40.26 (5) (intro.) If Except as otherwise provided in sub. (5m), if a participant
14applies for an annuity or lump sum payment during the period in which less than 75
15days have elapsed between the termination of employment with a participating
16employer and becoming a participating employee with any participating employer,
17all of the following shall apply:
AB1038,11 18Section 11 . 40.26 (5m) of the statutes is created to read:
AB1038,22,2319 40.26 (5m) During the public health emergency declared on March 12, 2020,
20by executive order 72, sub. (5) does not apply if at least 15 days have elapsed between
21the termination of employment with a participating employer and becoming a
22participating employee if the position for which the participant is hired is a critical
23position, as determined by the secretary of health services under s. 323.19 (3).
AB1038,12 24Section 12 . 40.26 (6) of the statutes is created to read:
AB1038,23,4
140.26 (6) A participant who is hired during the public health emergency
2declared on March 12, 2020, by executive order 72, may elect to not suspend his or
3her retirement annuity or disability annuity under sub. (1m) for the duration of the
4state of emergency if all of the following conditions are met:
AB1038,23,85 (a) At the time the participant terminates his or her employment with a
6participating employer, the participant does not have an agreement with any
7participating employer to return to employment or enter into a contract to provide
8employee services for the employer.
AB1038,23,109 (b) The position for which the participant has been hired is a critical position,
10as determined under s. 323.19 (3).
AB1038,13 11Section 13 . 40.51 (8) of the statutes is amended to read:
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