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AB68-SSA1,723,116 71.67 (5) (a) Wager winnings. A person holding a license to sponsor and
7manage races under s. 562.05 (1) (b) or (c) shall withhold from the amount of any
8payment of pari-mutuel winnings under s. 562.065 (3) (a) or (3m) (a) an amount
9determined by multiplying the amount of the payment by the highest rate applicable
10to individuals under s. 71.06 (1) (a) to (c), (1m), (1n), (1p), or (1q), or (1r) if the amount
11of the payment is more than $1,000.
AB68-SSA1,1433 12Section 1433. 71.67 (5m) of the statutes is amended to read:
AB68-SSA1,723,1913 71.67 (5m) Withholding from payments to purchase assignment of lottery
14prize.
A person that purchases an assignment of a lottery prize shall withhold from
15the amount of any payment made to purchase the assignment the amount that is
16determined by multiplying the amount of the payment by the highest rate applicable
17to individuals under s. 71.06 (1) (a) to (c), (1m), (1n), (1p), or (1q), or (1r). Subsection
18(5) (b), (c) and (d), as it applies to the amounts withheld under sub. (5) (a), applies
19to the amount withheld under this subsection.
AB68-SSA1,1434 20Section 1434. 71.78 (4) (m) of the statutes is amended to read:
AB68-SSA1,723,2421 71.78 (4) (m) The chief executive officer of the Wisconsin Economic
22Development Corporation and employees of the corporation to the extent necessary
23to administer the development zone program economic development programs under
24subch. II of ch. 238.
AB68-SSA1,1435 25Section 1435. 71.78 (5) of the statutes is amended to read:
AB68-SSA1,724,5
171.78 (5) Agreement with department. Copies of returns and claims specified
2in sub. (1) and related schedules, exhibits, writings or audit reports shall not be
3furnished to the persons listed under sub. (4), except persons under sub. (4) (e), (k),
4(n), (o) and (q) or under an agreement between the department of revenue and
5another agency of government or the Wisconsin Economic Development Corporation.
AB68-SSA1,1436 6Section 1436. 71.80 (25) (a) of the statutes is renumbered 71.80 (25) and
7amended to read:
AB68-SSA1,724,128 71.80 (25) Net operating and business loss carry-forward and carry-back.
9No offset of Wisconsin income may be made under s. 71.05 (8) (b) 1., 71.26 (4) (a), or
1071.45 (4) (a) unless the incurred loss was computed on a return that was filed within
114 years of the unextended due date for filing the original return for the taxable year
12in which the loss was incurred.
AB68-SSA1,1437 13Section 1437. 71.80 (25) (b) of the statutes is repealed.
AB68-SSA1,1438 14Section 1438 . 71.83 (1) (a) 8. of the statutes is amended to read:
AB68-SSA1,724,2115 71.83 (1) (a) 8. `Joint return replacing separate returns.' If the amount shown
16as the tax by the husband and wife spouses on a joint return filed under s. 71.03 (2)
17(g) to (L) exceeds the sum of the amounts shown as the tax upon the separate return
18of each spouse and if any part of that excess is attributable to negligence or
19intentional disregard of this chapter, but without intent to defraud, at the time of the
20filing of that separate return, then 25 percent of the total amount of that excess shall
21be added to the tax.
AB68-SSA1,1439 22Section 1439 . 71.83 (1) (b) 5. of the statutes is amended to read:
AB68-SSA1,725,323 71.83 (1) (b) 5. `Joint return after separate returns.' If the amount shown as
24the tax by the husband and wife spouses on a joint return filed under s. 71.03 (2) (g)
25to (L) exceeds the sum of the amounts shown as the tax on the separate return of each

1spouse and if any part of that excess is attributable to fraud with intent to evade tax
2at the time of the filing of that separate return, then 50 percent of the total amount
3of that excess shall be added to the tax.
AB68-SSA1,1440 4Section 1440 . 71.83 (1) (ch) of the statutes is created to read:
AB68-SSA1,725,115 71.83 (1) (ch) First-time homebuyer savings account withdrawals. If an
6account holder, as defined under s. 71.10 (10) (a) 1., or an account holder's estate is
7required to add any amount to federal adjusted gross income under s. 71.05 (6) (a)
830., the account holder or the account holder's estate shall also pay an amount equal
9to 10 percent of the amount that is added to income under s. 71.05 (6) (a) 30. The
10department of revenue shall assess, levy, and collect the penalty under this
11paragraph as it assesses, levies, and collects taxes under this chapter.
AB68-SSA1,1441 12Section 1441. 71.98 (10) of the statutes is created to read:
AB68-SSA1,725,1513 71.98 (10) Federal Tax Cuts and Jobs Act. For taxable years beginning after
14December 31, 2020, sections 11012, 13206, 13221, 13301, 13304 (a), (b), and (d),
1513531, and 13601 of P.L. 115-97.
AB68-SSA1,1442 16Section 1442. 71.98 (11) of the statutes is created to read:
AB68-SSA1,725,1917 71.98 (11) Qualified tuition programs. For taxable years beginning after
18December 31, 2018, sections 221 (e) (1) and 529 of the federal Internal Revenue Code
19in effect for federal purposes, relating to qualified tuition programs.
AB68-SSA1,1443 20Section 1443. 73.03 (73) (f) 1. of the statutes is amended to read:
AB68-SSA1,725,2521 73.03 (73) (f) 1. Subject to subd. 2., for taxable years beginning after December
2231, 2020, the department shall make the pilot program described under par. (b)
23permanent and applicable to all eligible claimants of the earned income tax credit
24under s. 71.07 (9e) (aj) (ak), based on the specifications described under pars. (b) and
25(c) 2.
AB68-SSA1,1444
1Section 1444. 73.17 of the statutes is created to read:
AB68-SSA1,726,3 273.17 Medical marijuana registry program. (1) Definitions. In this
3section:
AB68-SSA1,726,44 (a) “Debilitating medical condition or treatment” means any of the following:
AB68-SSA1,726,105 1. Cancer; glaucoma; acquired immunodeficiency syndrome; a positive test for
6the presence of HIV, antigen or nonantigenic products of HIV, or an antibody to HIV;
7inflammatory bowel disease, including ulcerative colitis or Crohn's disease; a
8hepatitis C virus infection; Alzheimer's disease; amyotrophic lateral sclerosis; nail
9patella syndrome; Ehlers-Danlos Syndrome; post-traumatic stress disorder; or the
10treatment of these conditions.
AB68-SSA1,726,1411 2. A chronic or debilitating disease or medical condition or the treatment of
12such a disease or condition that causes cachexia, severe pain, severe nausea,
13seizures, including those characteristic of epilepsy, or severe and persistent muscle
14spasms, including those characteristic of multiple sclerosis.
AB68-SSA1,726,1515 (b) “Department” means the department of revenue.
AB68-SSA1,726,1616 (c) “Physician” means a person licensed under s. 448.04 (1) (a).
AB68-SSA1,726,1917 (d) “Qualifying patient” means a person who has been diagnosed by a physician
18as having or undergoing a debilitating medical condition or treatment but does not
19include a person under the age of 18 years
AB68-SSA1,726,2120 (e) “Tax exemption certificate” means a certificate to claim the exemption under
21s. 77.54 (71).
AB68-SSA1,726,2222 (f) “Usable marijuana" has the meaning given in s. 139.97 (13).
AB68-SSA1,726,2423 (g) “Written certification” means means a statement made by a person's
24physician if all of the following apply:
AB68-SSA1,727,4
11. The statement indicates that, in the physician's professional opinion, the
2person has or is undergoing a debilitating medical condition or treatment and the
3potential benefits of the person's use of usable marijuana would likely outweigh the
4health risks for the person.
AB68-SSA1,727,85 2. The statement indicates that the opinion described in subd. 1. was formed
6after a full assessment of the person's medical history and current medical condition
7that was conducted no more than 6 months prior to making the statement and that
8was made in the course of a bona fide physician-patient relationship
AB68-SSA1,727,109 3. The statement is signed by the physician or is contained in the person's
10medical records.
AB68-SSA1,727,1211 4. The statement contains an expiration date that is no more than 48 months
12after issuance and the statement has not expired.
AB68-SSA1,727,15 13(2) Application. An adult who is claiming to be a qualifying patient may apply
14for a registry identification card by submitting to the department a signed
15application form containing or accompanied by all of the following:
AB68-SSA1,727,1616 (a) His or her name, address, and date of birth.
AB68-SSA1,727,1717 (b) A written certification.
AB68-SSA1,727,1918 (c) The name, address, and telephone number of the person's current physician,
19as listed in the written certification.
AB68-SSA1,727,24 20(3) Processing the application. The department shall verify the information
21contained in or accompanying an application submitted under sub. (2) and shall
22approve or deny the application within 30 days after receiving it. The department
23may deny an application submitted under sub. (2) only if the required information
24has not been provided or if false information has been provided.
AB68-SSA1,728,8
1(4) Issuing a registry identification card and tax exemption certificate. The
2department shall issue to the applicant a registry identification card and tax
3exemption certificate within 5 days after approving an application under sub. (3).
4Unless voided under sub. (5) (b) or revoked under rules issued by the department
5under sub. (7), a registry identification card and tax exemption certificate shall
6expire 4 years from the date of issuance. A tax exemption certificate shall contain
7the information determined by the department. A registry identification card shall
8contain all of the following:
AB68-SSA1,728,99 (a) The name, address, and date of birth of the registrant.
AB68-SSA1,728,1010 (b) The date of issuance and expiration date of the registry identification card.
AB68-SSA1,728,1111 (c) A photograph of the registrant.
AB68-SSA1,728,1212 (d) Other information the department may require by rule.
AB68-SSA1,728,17 13(5) Additional information to be provided by registrant. (a) An adult
14registrant shall notify the department of any change in the registrant's name and
15address. An adult registrant who is a qualifying patient shall notify the department
16of any change in his or her physician or of any significant improvement in his or her
17health as it relates to his or her debilitating medical condition or treatment.
AB68-SSA1,728,2018 (b) If a registrant fails to notify the department within 10 days after any change
19for which notification is required under par. (a), his or her registry identification card
20and tax exemption certificate is void.
AB68-SSA1,728,21 21(6) Records. (a) The department shall maintain a list of all registrants.
AB68-SSA1,728,2422 (b) Notwithstanding s. 19.35 and except as provided in par. (c), the department
23may not disclose information from an application submitted or a registry
24identification card issued under this section.
AB68-SSA1,729,4
1(c) The department may disclose to state or local law enforcement agencies
2information from an application submitted by, or from a registry identification card
3issued to, a specific person under this section for the purpose of verifying that the
4person possesses a valid registry identification card.
AB68-SSA1,729,5 5(7) Rules. The department shall promulgate rules to implement this section.
AB68-SSA1,1445 6Section 1445. 74.09 (3) (gb) of the statutes is created to read:
AB68-SSA1,729,117 74.09 (3) (gb) 1. Include information from the school district where the property
8is located regarding the amount of any gross reduction in state aid to the district
9under ss. 115.7915 (4m), 118.60 (4d), and 121.08 (4) (b) in the previous year and the
10current year and the percentage change between those years, except that this
11paragraph does not apply in any year in which such a reduction does not occur.
AB68-SSA1,729,1312 2. In addition to the information provided under subd. 1., include the following
13insert in substantially similar form:
AB68-SSA1,729,18 14“The gross reduction in state aid to your school district in the .... (current year)
15is $ .... as a result of pupils enrolled in the .... (statewide choice program) (Racine
16choice program) (Milwaukee choice program) or as a result of payments to .... (a
17private school) under the special needs scholarship program. Your school district had
18the option to increase property taxes to replace this aid reduction.”
AB68-SSA1,1446 19Section 1446 . 75.69 (2) of the statutes is amended to read:
AB68-SSA1,729,2320 75.69 (2) This section shall not apply to exchange of property under s. 59.69 (8),
21to withdrawal and sale of county forest lands, nor to the sale or exchange of lands to
22or between municipalities or federally recognized American Indian tribes or bands
23or to the state.
AB68-SSA1,1447 24Section 1447. 76.07 (3) of the statutes is amended to read:
AB68-SSA1,730,15
176.07 (3) Assessment. For the purpose of determining the full market value of
2the property of each company appearing on the assessment roll, the department may
3view and inspect the property of such the company and shall consider the reports
4filed in compliance with s. 76.04 and the reports and returns of the company filed in
5the office of any officer of this state, and other evidence or information bearing upon
6the full market value of the property of the company assessed. In case of For
7companies which that own or use property lying partly within and partly without the
8state, the department shall value and assess only the property within this state,
9using the methods under subs. (4g) and (4r). When the full market value of the
10property of a company within this state has been determined, the amount shall be
11entered upon the assessment roll opposite the name of the company and shall be the
12assessment of the entire property of such the company within this state for the levy
13of taxes thereon, subject to review and correction. The department shall thereupon
14give notice by certified mail to each company assessed of the amount of its
15assessment as entered upon such the roll.
AB68-SSA1,1448 16Section 1448. 76.08 (1) of the statutes is amended to read:
AB68-SSA1,731,1217 76.08 (1) Notice of the assessments determined under s. 76.07 and of
18adjustments under s. 76.075 shall be given by certified mail to each company the
19property of which has been assessed, and the notice of assessment shall be mailed
20provided on or before the assessment date specified in s. 76.07 (1). Any company
21aggrieved by the assessment or adjustment of its property thus made may have its
22assessment or adjustment redetermined by the Dane County circuit court if, within
2330 days after notice of assessment or adjustment is mailed provided to the company
24under s. 76.07 (3), an action for the redetermination is commenced by filing a
25summons and complaint with that court, and service of authenticated copies of the

1summons and complaint is made upon the department of revenue. No answer need
2be filed by the department and the allegations of the complaint in opposition to the
3assessment or adjustment shall be deemed denied. Upon the filing of the summons
4and complaint, the court shall set the matter for hearing without a jury. If the
5plaintiff fails to file the summons and complaint within 5 days of service upon the
6department, the department may file a copy thereof with the court in lieu of the
7original. The department may be named as the defendant in any such action and
8shall appear and be represented by its counsel in all proceedings connected with the
9action but, on the request of the secretary of revenue, the attorney general may
10participate with or serve in lieu of departmental counsel. In an action for
11redetermination of an adjustment, only the issues raised in the department's
12adjustment under s. 76.075 may be raised.
AB68-SSA1,1449 13Section 1449. 76.10 (1) of the statutes is amended to read:
AB68-SSA1,732,1014 76.10 (1) Every company defined in s. 76.02 shall, on or before October 1 in each
15year, be entitled, on its own motion, to present evidence before the department
16relating to the state assessment made in the preceding year pursuant to s. 70.575.
17On written request, in writing, for such hearing or presentation, the department
18shall fix a time therefor within 60 days after such the application is filed, the same
19to be conducted in such manner as the department directs. Notice of such the hearing
20shall be mailed provided to any company requesting a hearing and shall be published
21in the official state paper. Within 30 days after the conclusion of such the hearing,
22the department shall enter an order either affirming the state assessment or
23ordering correction thereof as provided in sub. (2). A copy of such the order shall be
24sent by certified mail provided to the company or companies requesting such the
25hearing and to any interested party who has made an appearance in such the

1proceeding. The department may, on its own motion, correct such the state
2assessment. Any company having filed application for review of the state
3assessment pursuant to this section, or any other interested party participating in
4such the hearing, if aggrieved by the order entered by the department, may bring an
5action in the circuit court for Dane County within 30 days after the entry of such the
6order to have said order set aside and a redetermination made of the state
7assessment. In any such action or in any hearing before the department pursuant
8to this section, any interested party may appear and be heard. An interested party
9includes any division of government whose revenues would be affected by any
10adjustment of the state assessment.
AB68-SSA1,1450 11Section 1450. 76.13 (2) of the statutes is amended to read:
AB68-SSA1,733,212 76.13 (2) Every tax roll upon completion shall be delivered to the secretary of
13administration. The department shall notify, by certified mail, all companies listed
14on the tax roll of the amount of tax due, which shall be paid to the department. The
15payment dates provided for in sub. (2a) shall apply. The payment of one-fourth of
16the tax of any company may, if the company has brought an action in the Dane
17County circuit court under s. 76.08, be made without delinquent interest as provided
18in s. 76.14 any time prior to the date upon which the appeal becomes final, but any
19part of the tax ultimately required to be paid shall bear interest from the original due
20date to the date the appeal became final at the rate of 12 percent per year and at 1.5
21percent per month thereafter until paid. The taxes extended against any company
22after the same become due, with interest, shall be a lien upon all the property of the
23company prior to all other liens, claims, and demands whatsoever, except as provided
24in ss. 292.31 (8) (i) and 292.81, which and the lien may be enforced in an action in

1the name of the state in any court of competent jurisdiction against the property of
2the company within the state as an entirety.
AB68-SSA1,1451 3Section 1451. 76.15 (2) of the statutes is amended to read:
AB68-SSA1,733,154 76.15 (2) The power to reassess the property of any company defined in s. 76.02
5and the general property of the state, and to redetermine the average rate of
6taxation, may be exercised under sub. (1) as often as may be necessary until the
7amount of taxes legally due from any such company for any year under ss. 76.01 to
876.26 has been finally and definitely determined. Whenever any sum or part thereof,
9levied upon any property subject to taxation under ss. 76.01 to 76.26 so set aside has
10been paid and not refunded, the payment so made shall be applied upon the
11reassessment upon the property, and the reassessment of taxes to that extent shall
12be deemed to be satisfied. When the tax roll on the reassessment is completed and
13delivered to the secretary of administration, the department shall immediately
14notify by certified mail each of the several companies taxed to pay the amount of the
15taxes extended on the tax roll within 30 days.
AB68-SSA1,1452 16Section 1452. 76.639 (1) (e) of the statutes is amended to read:
AB68-SSA1,733,2117 76.639 (1) (e) “Credit period” means the period of 6 10 taxable years beginning
18with the taxable year in which a qualified development is placed in service. For
19purposes of this paragraph, if a qualified development consists of more than one
20building, the qualified development is placed in service in the taxable year in which
21the last building of the qualified development is placed in service.
AB68-SSA1,1453 22Section 1453. 76.639 (1) (g) of the statutes is amended to read:
AB68-SSA1,734,723 76.639 (1) (g) “Qualified development” means a qualified low-income housing
24project under section 42 (g) of the Internal Revenue Code that is financed with
25tax-exempt bonds, pursuant to section 42 (i) (2) described in section 42 (h) (4) (A) of

1the Internal Revenue Code, allocated the credit under section 42 of the Internal
2Revenue Code,
and located in this state; except that the authority may waive, in the
3qualified allocation plan under section 42 (m) (1) (B) of the Internal Revenue Code,
4the requirements of tax-exempt bond financing and federal credit allocation to the
5extent the authority anticipates that sufficient volume cap under section 146 of the
6Internal Revenue Code will not be available to finance low-income housing projects
7in any year
.
AB68-SSA1,1454 8Section 1454 . Chapter 77 (title) of the statutes is amended to read:
AB68-SSA1,734,209 CHAPTER 77
10 TAXATION OF FOREST CROPLANDS;
11 REAL ESTATE TRANSFER FEES;
12 SALES AND USE TAXES;
13 COUNTY, Municipality, AND
14 SPECIAL DISTRICT SALES AND USE
15 TAXES; MANAGED FOREST LAND;
16 ECONOMIC DEVELOPMENT SURCHARGE;
17 LOCAL FOOD AND BEVERAGE TAX;
18 LOCAL RENTAL CAR TAX; PREMIER
19 RESORT AREA TAXES; STATE RENTAL
20 VEHICLE FEE; DRY CLEANING FEES
AB68-SSA1,1455 21Section 1455 . 77.25 (8m) of the statutes is amended to read:
AB68-SSA1,734,2222 77.25 (8m) Between husband and wife spouses.
AB68-SSA1,1456 23Section 1456. 77.51 (1fm) of the statutes is renumbered 77.51 (1fm) (intro.)
24and amended to read:
AB68-SSA1,735,5
177.51 (1fm) (intro.) “Candy" means a preparation of sugar, honey, or other
2natural or artificial sweetener combined with chocolate, fruit, nuts, or other
3ingredients or flavorings in the form of bars, drops, or pieces. “Candy" does not
4include a preparation that contains flour or that requires refrigeration. any of the
5following:
AB68-SSA1,1457 6Section 1457. 77.51 (1fm) (a) of the statutes is created to read:
AB68-SSA1,735,77 77.51 (1fm) (a) A preparation that contains flour or that requires refrigeration.
AB68-SSA1,1458 8Section 1458. 77.51 (1fm) (b) of the statutes is created to read:
AB68-SSA1,735,159 77.51 (1fm) (b) A preparation that has as its predominant ingredient dried or
10partially dried fruit along with one or more sweeteners, and which may also contain
11other additives including oils, natural flavorings, fiber, or preservatives. This
12paragraph does not apply to a preparation that includes chocolate, nuts, yogurt, or
13a preparation that has a confectionary coating or glazing on the dried or partially
14dried fruit. For purposes of this paragraph, “dried or partially dried fruit” does not
15include fruit that has been ground, crushed, grated, flaked, pureed, or jellied.
AB68-SSA1,1459 16Section 1459. 77.51 (11d) of the statutes is amended to read:
AB68-SSA1,735,2017 77.51 (11d) For purposes of subs. (1ag), (1f), (3pf), (7j), and (9p), and (17g) and
18ss. 77.52 (20) and (21), 77.522, 77.54 (9g), (51), (52), and (60), and 77.59 (5r), “product"
19includes tangible personal property, and items, property, and goods under s. 77.52
20(1) (b), (c), and (d), and services.
AB68-SSA1,1460 21Section 1460. 77.51 (17g) of the statutes is created to read:
AB68-SSA1,735,2322 77.51 (17g) “Separate and optional fee” means a fee charged to receive a
23distinct and identifiable product if either of the following applies:
AB68-SSA1,736,324 (a) The fee is in addition to fees that the seller charges for other distinct and
25identifiable products sold to the same buyer, the fee is separately set forth on the

1invoice given by the seller to the buyer, and the seller does not require the buyer to
2pay the fee if the buyer chooses not to receive the additional distinct and identifiable
3product for which the fee applies.
AB68-SSA1,736,104 (b) The seller charges a single amount for multiple distinct and identifiable
5products and offers the buyer the option of paying a lower amount if the buyer
6chooses not to receive one or more of the distinct and identifiable products. For
7purposes of this paragraph, the separate and optional fee is the single amount the
8seller charges for the multiple distinct and identifiable products less the reduced
9amount the seller charges to the buyer because the buyer chooses not to receive one
10or more of the products.
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