AB68-ASA2,242
3Section
242. 70.114 (4) (a) of the statutes is amended to read:
AB68-ASA2,296,114
70.114
(4) (a) Except as provided under par. (c), on or before January 31, the
5department shall pay to each treasurer of a taxation district, with respect to each
6parcel of land acquired by the department within the taxation district on or before
7January 1 of the preceding year,
the greater of an amount determined by multiplying
8each parcel's estimated value equated to the average level of assessment in the
9taxation district by the aggregate net general property tax rate that would apply to
10the parcel of land if it were taxable, as shown on property tax bills prepared for that
11year under s. 74.09
, or $3.50 per acre.
AB68-ASA2,243
12Section 243
. 71.05 (6) (b) 34. of the statutes is amended to read:
AB68-ASA2,296,1913
71.05
(6) (b) 34. Any amount of basic, special, and incentive pay income or
14compensation, as those terms are used in
37 USC chapters 3 and
5, received from the
15federal government by a person who is a member of a reserve component of the U.S.
16armed forces, after being called into active federal service under the provisions of
10
17USC 12302 (a)
or, 10 USC 12304,
or 10 USC 12304b, or into special state service
18authorized by the federal department of defense under
32 USC 502 (f), that is paid
19to the person for a period of time during which the person is on active duty.
AB68-ASA2,244
20Section 244
. 71.05 (6) (b) 43. d. of the statutes is amended to read:
AB68-ASA2,296,2321
71.05
(6) (b) 43. d. For taxable years beginning after December 31, 2013,
and
22before January 1, 2022, up to $3,000 if the claimant has one qualified individual and
23up to $6,000 if the claimant has more than one qualified individual.
AB68-ASA2,245
24Section 245
. 71.05 (6) (b) 55. of the statutes is created to read:
AB68-ASA2,297,5
171.05
(6) (b) 55. For taxable years beginning after December 31, 2020, the
2amount of a national service educational award disbursed under
42 USC 12604 3during the taxable year for the benefit of an individual. No modification may be
4claimed under this subdivision for an amount that is subtracted under subd. 28. or
5deducted under
26 USC 221.
AB68-ASA2,246
6Section 246
. 71.05 (6) (b) 56. of the statutes is created to read:
AB68-ASA2,297,117
71.05
(6) (b) 56. For taxable years beginning after December 31, 2020, any
8amount of basic, special, or incentive pay income, as those terms are used in
37 USC
9chapters 3 and
5, received from the federal government by an individual who is on
10active duty in the U.S. armed forces, as defined in
26 USC 7701 (a) (15), to the extent
11that such income is not subtracted under subd. 34.
AB68-ASA2,247
12Section
247. 71.06 (1q) (c) of the statutes is amended to read:
AB68-ASA2,297,1513
71.06
(1q) (c) On all taxable income exceeding $15,000 but not exceeding
14$225,000, 6.27 percent
, except that for taxable years beginning after December 31,
152020, 5.30 percent.
AB68-ASA2,248
16Section
248. 71.06 (2) (i) 3. of the statutes is amended to read:
AB68-ASA2,297,1917
71.06
(2) (i) 3. On all taxable income exceeding $20,000 but not exceeding
18$300,000, 6.27 percent
, except that for taxable years beginning after December 31,
192020, 5.30 percent.
AB68-ASA2,249
20Section
249. 71.06 (2) (j) 3. of the statutes is amended to read:
AB68-ASA2,297,2321
71.06
(2) (j) 3. On all taxable income exceeding $10,000 but not exceeding
22$150,000, 6.27 percent
, except that for taxable years beginning after December 31,
232020, 5.30 percent.
AB68-ASA2,250
24Section
250. 71.07 (3q) (c) 1. of the statutes is renumbered 71.07 (3q) (c) 1. a.
25and amended to read:
AB68-ASA2,298,9
171.07
(3q) (c) 1. a.
Partnerships Except as provided in subd. 1. b., partnerships,
2limited liability companies, and tax-option corporations may not claim the credit
3under this subsection, but the eligibility for, and the amount of, the credit are based
4on their payment of amounts under par. (b). A partnership, limited liability company,
5or tax-option corporation shall compute the amount of credit that each of its
6partners, members, or shareholders may claim and shall provide that information
7to each of them. Partners, members of limited liability companies, and shareholders
8of tax-option corporations may claim the credit in proportion to their ownership
9interests.
AB68-ASA2,251
10Section
251. 71.07 (3q) (c) 1. b. of the statutes is created to read:
AB68-ASA2,298,2311
71.07
(3q) (c) 1. b. For taxable years beginning after December 31, 2020,
12partnerships, limited liability companies, and tax-option corporations may elect to
13claim the credit under this subsection, if the credit results from a contract entered
14into with the Wisconsin Economic Development Corporation before December 22,
152017. A partnership, limited liability company, or tax-option corporation that
16wishes to make the election under this subd. 1. b. shall make the election for each
17taxable year on its original return and may not subsequently make or revoke the
18election. If a partnership, limited liability company, or tax-option corporation elects
19to claim the credit under this subsection, the partners, members, and shareholders
20may not claim the credit under this subsection. The credit may not be claimed under
21this subd. 1. b. if one or more partners, members, or shareholders have claimed the
22credit under this subsection for the same taxable year for which the credit is claimed
23under this subd. 1. b.
AB68-ASA2,252
24Section
252. 71.07 (3w) (c) 2. of the statutes is renumbered 71.07 (3w) (c) 2.
25a. and amended to read:
AB68-ASA2,299,9
171.07
(3w) (c) 2. a.
Partnerships Except as provided in subd. 2. b., partnerships,
2limited liability companies, and tax-option corporations may not claim the credit
3under this subsection, but the eligibility for, and the amount of, the credit are based
4on their payment of amounts described under pars. (b) and (bm). A partnership,
5limited liability company, or tax-option corporation shall compute the amount of
6credit that each of its partners, members, or shareholders may claim and shall
7provide that information to each of them. Partners, members of limited liability
8companies, and shareholders of tax-option corporations may claim the credit in
9proportion to their ownership interests.
AB68-ASA2,253
10Section
253. 71.07 (3w) (c) 2. b. of the statutes is created to read:
AB68-ASA2,299,2311
71.07
(3w) (c) 2. b. For taxable years beginning after December 31, 2020,
12partnerships, limited liability companies, and tax-option corporations may elect to
13claim the credit under this subsection, if the credit results from a contract entered
14into with the Wisconsin Economic Development Corporation before December 22,
152017. A partnership, limited liability company, or tax-option corporation that
16wishes to make the election under this subd. 2. b. shall make the election for each
17taxable year on its original return and may not subsequently make or revoke the
18election. If a partnership, limited liability company, or tax-option corporation elects
19to claim the credit under this subsection, the partners, members, and shareholders
20may not claim the credit under this subsection. The credit may not be claimed under
21this subd. 2. b. if one or more partners, members, or shareholders have claimed the
22credit under this subsection for the same taxable year for which the credit is claimed
23under this subd. 2. b.
AB68-ASA2,254
24Section
254. 71.07 (3y) (c) 1. of the statutes is renumbered 71.07 (3y) (c) 1. a.
25and amended to read:
AB68-ASA2,300,9
171.07
(3y) (c) 1. a.
Partnerships Except as provided in subd. 1. b., partnerships,
2limited liability companies, and tax-option corporations may not claim the credit
3under this subsection, but the eligibility for, and the amount of, the credit are based
4on their payment of amounts under par. (b). A partnership, limited liability company,
5or tax-option corporation shall compute the amount of credit that each of its
6partners, members, or shareholders may claim and shall provide that information
7to each of them. Partners, members of limited liability companies, and shareholders
8of tax-option corporations may claim the credit in proportion to their ownership
9interests.
AB68-ASA2,255
10Section
255. 71.07 (3y) (c) 1. b. of the statutes is created to read:
AB68-ASA2,300,2311
71.07
(3y) (c) 1. b. For taxable years beginning after December 31, 2020,
12partnerships, limited liability companies, and tax-option corporations may elect to
13claim the credit under this subsection, if the credit results from a contract entered
14into with the Wisconsin Economic Development Corporation before December 22,
152017. A partnership, limited liability company, or tax-option corporation that
16wishes to make the election under this subd. 1. b. shall make the election for each
17taxable year on its original return and may not subsequently make or revoke the
18election. If a partnership, limited liability company, or tax-option corporation elects
19to claim the credit under this subsection, the partners, members, and shareholders
20may not claim the credit under this subsection. The credit may not be claimed under
21this subd. 1. b. if one or more partners, members, or shareholders have claimed the
22credit under this subsection for the same taxable year for which the credit is claimed
23under this subd. 1. b.
AB68-ASA2,256
24Section
256. 71.07 (4k) (e) 2. a. of the statutes is amended to read:
AB68-ASA2,301,10
171.07
(4k) (e) 2. a.
The
For taxable years beginning before January 1, 2021, the 2amount of the claim not used to offset the tax due, not to exceed 10 percent of the
3allowable amount of the claim under par. (b) 4., 5., or 6., shall be certified by the
4department of revenue to the department of administration for payment by check,
5share draft, or other draft drawn from the appropriation account under s. 20.835 (2)
6(d).
For taxable years beginning after December 31, 2020, the amount of the claim
7not used to offset the tax due, not to exceed 15 percent of the allowable amount of the
8claim under par. (b) 4., 5., or 6., shall be certified by the department of revenue to the
9department of administration for payment by check, share draft, or other draft
10drawn from the appropriation account under s. 20.835 (2) (d).
AB68-ASA2,257
11Section 257
. 71.07 (6m) (c) 5. of the statutes is created to read:
AB68-ASA2,301,1312
71.07
(6m) (c) 5. No new claims may be filed under this subsection for taxable
13years that begin after December 31, 2020.
AB68-ASA2,258
14Section 258
. 71.07 (9g) of the statutes is created to read:
AB68-ASA2,301,1615
71.07
(9g) Additional child and dependent care tax credit. (a)
Definitions. 16In this subsection:
AB68-ASA2,301,1917
1. “Claimant" means an individual who is eligible for and claims the federal
18child and dependent care tax credit for the taxable year to which the claim under this
19subsection relates.
AB68-ASA2,301,2120
2. “Federal child and dependent care tax credit” means the tax credit under
21section
21 of the Internal Revenue Code.
AB68-ASA2,302,222
(b)
Filing claims. For taxable years beginning after December 31, 2021, and
23subject to the limitations provided in this subsection, a claimant may claim as a
24credit against the tax imposed under s. 71.02, up to the amount of those taxes, an
25amount equal to 50 percent of the federal child and dependent care tax credit claimed
1by the claimant on his or her federal income tax return for the taxable year to which
2the claim under this subsection relates.
AB68-ASA2,302,43
(c)
Limitations. 1. No credit may be allowed under this subsection unless it
4is claimed within the period under s. 71.75 (2).
AB68-ASA2,302,75
2. No credit may be allowed under this subsection for a taxable year covering
6a period of less than 12 months, except for a taxable year closed by reason of the death
7of the claimant.
AB68-ASA2,302,98
3. The credit under this subsection may not be claimed by a part-year resident
9or a nonresident of this state.
AB68-ASA2,302,1110
4. A claimant who claims the credit under this subsection is subject to the
11special rules in
26 USC 21 (e) (2) and (4).
AB68-ASA2,302,1312
(d)
Administration. Subsection (9e) (d), to the extent that it applies to the credit
13under that subsection, applies to the credit under this subsection.
AB68-ASA2,259
14Section 259
. 71.10 (4) (cs) of the statutes is created to read:
AB68-ASA2,302,1515
71.10
(4) (cs) Additional child and dependent care tax credit under s. 71.07 (9g).
AB68-ASA2,260
16Section
260. 71.28 (3q) (c) 1. of the statutes is renumbered 71.28 (3q) (c) 1. a.
17and amended to read:
AB68-ASA2,303,218
71.28
(3q) (c) 1. a.
Partnerships
Except as provided in subd. 1. b., partnerships,
19limited liability companies, and tax-option corporations may not claim the credit
20under this subsection, but the eligibility for, and the amount of, the credit are based
21on their payment of amounts under par. (b). A partnership, limited liability company,
22or tax-option corporation shall compute the amount of credit that each of its
23partners, members, or shareholders may claim and shall provide that information
24to each of them. Partners, members of limited liability companies, and shareholders
1of tax-option corporations may claim the credit in proportion to their ownership
2interests.
AB68-ASA2,261
3Section
261. 71.28 (3q) (c) 1. b. of the statutes is created to read:
AB68-ASA2,303,164
71.28
(3q) (c) 1. b. For taxable years beginning after December 31, 2020,
5partnerships, limited liability companies, and tax-option corporations may elect to
6claim the credit under this subsection, if the credit results from a contract entered
7into with the Wisconsin Economic Development Corporation before December 22,
82017. A partnership, limited liability company, or tax-option corporation that
9wishes to make the election under this subd. 1. b. shall make the election for each
10taxable year on its original return and may not subsequently make or revoke the
11election. If a partnership, limited liability company, or tax-option corporation elects
12to claim the credit under this subsection, the partners, members, and shareholders
13may not claim the credit under this subsection. The credit may not be claimed under
14this subd. 1. b. if one or more partners, members, or shareholders have claimed the
15credit under this subsection for the same taxable year for which the credit is claimed
16under this subd. 1. b.
AB68-ASA2,262
17Section
262. 71.28 (3w) (c) 2. of the statutes is renumbered 71.28 (3w) (c) 2.
18a. and amended to read:
AB68-ASA2,304,219
71.28
(3w) (c) 2. a.
Partnerships
Except as provided in subd. 2. b., partnerships,
20limited liability companies, and tax-option corporations may not claim the credit
21under this subsection, but the eligibility for, and the amount of, the credit are based
22on their payment of amounts described under pars. (b) and (bm). A partnership,
23limited liability company, or tax-option corporation shall compute the amount of
24credit that each of its partners, members, or shareholders may claim and shall
25provide that information to each of them. Partners, members of limited liability
1companies, and shareholders of tax-option corporations may claim the credit in
2proportion to their ownership interests.
AB68-ASA2,263
3Section
263. 71.28 (3w) (c) 2. b. of the statutes is created to read:
AB68-ASA2,304,164
71.28
(3w) (c) 2. b. For taxable years beginning after December 31, 2020,
5partnerships, limited liability companies, and tax-option corporations may elect to
6claim the credit under this subsection, if the credit results from a contract entered
7into with the Wisconsin Economic Development Corporation before December 22,
82017. A partnership, limited liability company, or tax-option corporation that
9wishes to make the election under this subd. 2. b. shall make the election for each
10taxable year on its original return and may not subsequently make or revoke the
11election. If a partnership, limited liability company, or tax-option corporation elects
12to claim the credit under this subsection, the partners, members, and shareholders
13may not claim the credit under this subsection. The credit may not be claimed under
14this subd. 2. b. if one or more partners, members, or shareholders have claimed the
15credit under this subsection for the same taxable year for which the credit is claimed
16under this subd. 2. b.
AB68-ASA2,264
17Section
264. 71.28 (3y) (c) 1. of the statutes is renumbered 71.28 (3y) (c) 1. a.
18and amended to read:
AB68-ASA2,305,219
71.28
(3y) (c) 1. a.
Partnerships
Except as provided in subd. 1. b., partnerships,
20limited liability companies, and tax-option corporations may not claim the credit
21under this subsection, but the eligibility for, and the amount of, the credit are based
22on their payment of amounts under par. (b). A partnership, limited liability company,
23or tax-option corporation shall compute the amount of credit that each of its
24partners, members, or shareholders may claim and shall provide that information
25to each of them. Partners, members of limited liability companies, and shareholders
1of tax-option corporations may claim the credit in proportion to their ownership
2interests.
AB68-ASA2,265
3Section
265. 71.28 (3y) (c) 1. b. of the statutes is created to read:
AB68-ASA2,305,164
71.28
(3y) (c) 1. b. For taxable years beginning after December 31, 2020,
5partnerships, limited liability companies, and tax-option corporations may elect to
6claim the credit under this subsection, if the credit results from a contract entered
7into with the Wisconsin Economic Development Corporation before December 22,
82017. A partnership, limited liability company, or tax-option corporation that
9wishes to make the election under this subd. 1. b. shall make the election for each
10taxable year on its original return and may not subsequently make or revoke the
11election. If a partnership, limited liability company, or tax-option corporation elects
12to claim the credit under this subsection, the partners, members, and shareholders
13may not claim the credit under this subsection. The credit may not be claimed under
14this subd. 1. b. if one or more partners, members, or shareholders have claimed the
15credit under this subsection for the same taxable year for which the credit is claimed
16under this subd. 1. b.
AB68-ASA2,266
17Section
266. 71.28 (4) (k) 1. of the statutes is renumbered 71.28 (4) (k) 1. a.
18and amended to read:
AB68-ASA2,305,2419
71.28
(4) (k) 1. a.
The For taxable years beginning before January 1, 2021, the 20amount of the claim not used to offset the tax due, not to exceed 10 percent of the
21allowable amount of the claim under par. (ad) 4., 5., or 6., shall be certified by the
22department of revenue to the department of administration for payment by check,
23share draft, or other draft drawn from the appropriation account under s. 20.835 (2)
24(d).
AB68-ASA2,267
25Section
267. 71.28 (4) (k) 1. b. of the statutes is created to read:
AB68-ASA2,306,6
171.28 (4) (k) 1. b. For taxable years beginning after December 31, 2020, the
2amount of the claim not used to offset the tax due, not to exceed 15 percent of the
3allowable amount of the claim under par. (ad) 4., 5., or 6., shall be certified by the
4department of revenue to the department of administration for payment by check,
5share draft, or other draft drawn from the appropriation account under s. 20.835 (2)
6(d).
AB68-ASA2,268
7Section
268. 71.47 (3q) (c) 1. of the statutes is renumbered 71.47 (3q) (c) 1. a.
8and amended to read:
AB68-ASA2,306,179
71.47
(3q) (c) 1. a.
Partnerships
Except as provided in subd. 1. b., partnerships,
10limited liability companies, and tax-option corporations may not claim the credit
11under this subsection, but the eligibility for, and the amount of, the credit are based
12on their payment of amounts under par. (b). A partnership, limited liability company,
13or tax-option corporation shall compute the amount of credit that each of its
14partners, members, or shareholders may claim and shall provide that information
15to each of them. Partners, members of limited liability companies, and shareholders
16of tax-option corporations may claim the credit in proportion to their ownership
17interests.
AB68-ASA2,269
18Section
269. 71.47 (3q) (c) 1. b. of the statutes is created to read:
AB68-ASA2,307,619
71.47
(3q) (c) 1. b. For taxable years beginning after December 31, 2020,
20partnerships, limited liability companies, and tax-option corporations may elect to
21claim the credit under this subsection, if the credit results from a contract entered
22into with the Wisconsin Economic Development Corporation before December 22,
232017. A partnership, limited liability company, or tax-option corporation that
24wishes to make the election under this subd. 1. b. shall make the election for each
25taxable year on its original return and may not subsequently make or revoke the
1election. If a partnership, limited liability company, or tax-option corporation elects
2to claim the credit under this subsection, the partners, members, and shareholders
3may not claim the credit under this subsection. The credit may not be claimed under
4this subd. 1. b. if one or more partners, members, or shareholders have claimed the
5credit under this subsection for the same taxable year for which the credit is claimed
6under this subd. 1. b.
AB68-ASA2,270
7Section
270. 71.47 (3w) (c) 2. of the statutes is renumbered 71.47 (3w) (c) 2.
8a. and amended to read:
AB68-ASA2,307,179
71.47
(3w) (c) 2. a.
Partnerships
Except as provided in subd. 2. b., partnerships,
10limited liability companies, and tax-option corporations may not claim the credit
11under this subsection, but the eligibility for, and the amount of, the credit are based
12on their payment of amounts described under pars. (b) and (bm). A partnership,
13limited liability company, or tax-option corporation shall compute the amount of
14credit that each of its partners, members, or shareholders may claim and shall
15provide that information to each of them. Partners, members of limited liability
16companies, and shareholders of tax-option corporations may claim the credit in
17proportion to their ownership interests.
AB68-ASA2,271
18Section
271. 71.47 (3w) (c) 2. b. of the statutes is created to read:
AB68-ASA2,308,619
71.47
(3w) (c) 2. b. For taxable years beginning after December 31, 2020,
20partnerships, limited liability companies, and tax-option corporations may elect to
21claim the credit under this subsection, if the credit results from a contract entered
22into with the Wisconsin Economic Development Corporation before December 22,
232017. A partnership, limited liability company, or tax-option corporation that
24wishes to make the election under this subd. 2. b. shall make the election for each
25taxable year on its original return and may not subsequently make or revoke the
1election. If a partnership, limited liability company, or tax-option corporation elects
2to claim the credit under this subsection, the partners, members, and shareholders
3may not claim the credit under this subsection. The credit may not be claimed under
4this subd. 2. b. if one or more partners, members, or shareholders have claimed the
5credit under this subsection for the same taxable year for which the credit is claimed
6under this subd. 2. b.
AB68-ASA2,272
7Section
272. 71.47 (3y) (c) 1. of the statutes is renumbered 71.47 (3y) (c) 1. a.
8and amended to read:
AB68-ASA2,308,179
71.47
(3y) (c) 1. a.
Partnerships
Except as provided in subd. 1. b., partnerships,
10limited liability companies, and tax-option corporations may not claim the credit
11under this subsection, but the eligibility for, and the amount of, the credit are based
12on their payment of amounts under par. (b). A partnership, limited liability company,
13or tax-option corporation shall compute the amount of credit that each of its
14partners, members, or shareholders may claim and shall provide that information
15to each of them. Partners, members of limited liability companies, and shareholders
16of tax-option corporations may claim the credit in proportion to their ownership
17interests.
AB68-ASA2,273
18Section
273. 71.47 (3y) (c) 1. b. of the statutes is created to read:
AB68-ASA2,309,619
71.47
(3y) (c) 1. b. For taxable years beginning after December 31, 2020,
20partnerships, limited liability companies, and tax-option corporations may elect to
21claim the credit under this subsection, if the credit results from a contract entered
22into with the Wisconsin Economic Development Corporation before December 22,
232017. A partnership, limited liability company, or tax-option corporation that
24wishes to make the election under this subd. 1. b. shall make the election for each
25taxable year on its original return and may not subsequently make or revoke the
1election. If a partnership, limited liability company, or tax-option corporation elects
2to claim the credit under this subsection, the partners, members, and shareholders
3may not claim the credit under this subsection. The credit may not be claimed under
4this subd. 1. b. if one or more partners, members, or shareholders have claimed the
5credit under this subsection for the same taxable year for which the credit is claimed
6under this subd. 1. b.
AB68-ASA2,274
7Section
274. 71.47 (4) (k) 1. of the statutes is renumbered 71.47 (4) (k) 1. a.
8and amended to read:
AB68-ASA2,309,149
71.47
(4) (k) 1. a.
The For taxable years beginning before January 1, 2021, the 10amount of the claim not used to offset the tax due, not to exceed 10 percent of the
11allowable amount of the claim under par. (ad) 4., 5., or 6., shall be certified by the
12department of revenue to the department of administration for payment by check,
13share draft, or other draft drawn from the appropriation account under s. 20.835 (2)
14(d).
AB68-ASA2,275
15Section
275. 71.47 (4) (k) 1. b. of the statutes is created to read:
AB68-ASA2,309,2116
71.47 (4) (k) 1. b. For taxable years beginning after December 31, 2020, the
17amount of the claim not used to offset the tax due, not to exceed 15 percent of the
18allowable amount of the claim under par. (ad) 4., 5., or 6., shall be certified by the
19department of revenue to the department of administration for payment by check,
20share draft, or other draft drawn from the appropriation account under s. 20.835 (2)
21(d).
AB68-ASA2,276
22Section
276. 77.51 (1fm) of the statutes is renumbered 77.51 (1fm) (intro.) and
23amended to read:
AB68-ASA2,310,324
77.51
(1fm) (intro.) “Candy" means a preparation of sugar, honey, or other
25natural or artificial sweetener combined with chocolate, fruit, nuts, or other
1ingredients or flavorings in the form of bars, drops, or pieces. “Candy" does not
2include
a preparation that contains flour or that requires refrigeration. any of the
3following:
AB68-ASA2,277
4Section
277. 77.51 (1fm) (a) of the statutes is created to read:
AB68-ASA2,310,55
77.51
(1fm) (a) A preparation that contains flour or that requires refrigeration.
AB68-ASA2,278
6Section
278. 77.51 (1fm) (b) of the statutes is created to read:
AB68-ASA2,310,137
77.51
(1fm) (b) A preparation that has as its predominant ingredient dried or
8partially dried fruit along with one or more sweeteners, and which may also contain
9other additives including oils, natural flavorings, fiber, or preservatives. This
10paragraph does not apply to a preparation that includes chocolate, nuts, yogurt, or
11a preparation that has a confectionary coating or glazing on the dried or partially
12dried fruit. For purposes of this paragraph, “dried or partially dried fruit” does not
13include fruit that has been ground, crushed, grated, flaked, pureed, or jellied.
AB68-ASA2,279
14Section
279. 78.12 (4) (a) 5. of the statutes is created to read:
AB68-ASA2,310,1715
78.12
(4) (a) 5. On the effective date of this subdivision .... [LRB inserts date],
16the percentages used to calculate the amounts to be subtracted from the computation
17of the tax under subds. 2. and 3. are doubled.
AB68-ASA2,280
18Section
280. 79.10 (11) (b) of the statutes is amended to read:
AB68-ASA2,311,619
79.10
(11) (b) Before October 1, the department of administration shall
20determine the total funds available for distribution under the lottery and gaming
21credit in the following year and shall inform the joint committee on finance of that
22total. Total funds available for distribution shall be all moneys projected to be
23transferred to the lottery fund under ss. 20.455 (2) (g) and 20.505 (8) (am)
, and (g)
24and (jm) and all existing and projected lottery proceeds and interest for the fiscal year
25of the distribution, less the amount estimated to be expended under ss. 20.455 (2) (r),
120.566 (2) (r), and 20.835 (2) (q) and less the required reserve under s. 20.003 (5).
2The joint committee on finance may revise the total amount to be distributed if it does
3so at a meeting that takes place before October 16. If the joint committee on finance
4does not schedule a meeting to take place before October 16, the total determined by
5the department of administration shall be the total amount estimated to be
6distributed under the lottery and gaming credit in the following year.
AB68-ASA2,281
7Section
281. 84.013 (3) (b) of the statutes is amended to read:
AB68-ASA2,311,138
84.013
(3) (b) I 41 extending approximately 23 miles between STH 96 in the
9town of Grand Chute and CTH “F” in the town of Lawrence, in Brown and Outagamie
10counties, including all interchanges, and including work on local roads as necessary
11for the completion of the project.
As a component of this project, the department shall
12construct an interchange of I 41 and local highways near the intersection of
13Southbridge Road/French Road and Creamery Road in Brown County.
AB68-ASA2,282
14Section 282
. 84.014 (5m) (ag) 1. of the statutes is renumbered 84.014 (5m) (ag)
151m.