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AB68,1378 19Section 1378. 71.47 (4) (k) 1. of the statutes is renumbered 71.47 (4) (k) 1. a.
20and amended to read:
AB68,895,221 71.47 (4) (k) 1. a. The For taxable years beginning before January 1, 2021, the
22amount of the claim not used to offset the tax due, not to exceed 10 percent of the
23allowable amount of the claim under par. (ad) 4., 5., or 6., shall be certified by the
24department of revenue to the department of administration for payment by check,

1share draft, or other draft drawn from the appropriation account under s. 20.835 (2)
2(d).
AB68,1379 3Section 1379. 71.47 (4) (k) 1. b. of the statutes is created to read:
AB68,895,94 71.47 (4) (k) 1. b. For taxable years beginning after December 31, 2020, the
5amount of the claim not used to offset the tax due, not to exceed 20 percent of the
6allowable amount of the claim under par. (ad) 4., 5., or 6., shall be certified by the
7department of revenue to the department of administration for payment by check,
8share draft, or other draft drawn from the appropriation account under s. 20.835 (2)
9(d).
AB68,1380 10Section 1380 . 71.47 (4t) of the statutes is created to read:
AB68,895,1111 71.47 (4t) Work opportunity tax credit. (a) Definitions. In this subsection:
AB68,895,1312 1. “Claimant” means a person who is an employer of a targeted group member
13and who files a claim under this subsection.
AB68,895,1514 2. “Targeted group member” means an individual who performs services for the
15claimant in this state and who is a member of a targeted group under 26 USC 51 (d).
AB68,895,1816 (b) Filing claims. For taxable years beginning after December 31, 2020, a
17claimant may claim as a credit against the taxes imposed under s. 71.43, up to the
18amount of the tax, the following amounts:
AB68,895,2119 1. An amount equal to 20 percent of the qualified first-year wages, as defined
20in 26 USC 51 (b) (2), paid during the taxable year to a targeted group member who
21has performed at least 400 hours of services for the claimant in this state.
AB68,895,2522 2. An amount equal to 12.5 percent of the qualified first-year wages, as defined
23in 26 USC 51 (b) (2), paid during the taxable year to a targeted group member who
24has performed at least 120 hours, but less than 400 hours, of services for the claimant
25in this state.
AB68,896,4
13. An amount equal to 25 percent of the qualified second-year wages, as defined
2in 26 USC 51 (e) (2), paid during the taxable year to a long-term family assistance
3recipient, as defined in 26 USC 51 (d) (10), who has performed at least 400 hours of
4services for the claimant in this state.
AB68,896,75 (c) Limitations. 1. The wages for which a credit may be claimed under par. (b)
6may not exceed the applicable threshold in 26 USC 51 (b) (3), (d) (7) (B) (ii), or (e) (1)
7(B) and may not be paid for services performed outside this state.
AB68,896,98 2. A credit under this subsection shall be claimed at the same time as the credit
9under 26 USC 51.
AB68,896,11103. The requirements and limitations in 26 USC 51 (d) (13), (f), (i), and (k) shall
11apply to the credit under this subsection.
AB68,896,1812 4. Partnerships, limited liability companies, and tax-option corporations may
13not claim the credit under this subsection, but the eligibility for, and the amount of,
14the credit are based on their payment of the wages under par. (b). A partnership,
15limited liability company, or tax-option corporation shall compute the amount of
16credit that each of its partners, members, or shareholders may claim and shall
17provide that information to each of them. The partners, members, and shareholders
18may claim the credit in proportion to their ownership interests.
AB68,896,2019 (d) Administration. Section 71.28 (4) (e) to (h), as it applies to the credit under
20s. 71.28 (4), applies to the credit under this subsection.
AB68,1381 21Section 1381. 71.47 (8b) (a) 5. of the statutes is amended to read:
AB68,897,222 71.47 (8b) (a) 5. “Credit period” means the period of 6 10 taxable years
23beginning with the taxable year in which a qualified development is placed in
24service. For purposes of this subdivision, if a qualified development consists of more

1than one building, the qualified development is placed in service in the taxable year
2in which the last building of the qualified development is placed in service.
AB68,1382 3Section 1382. 71.47 (8b) (a) 7. of the statutes is amended to read:
AB68,897,134 71.47 (8b) (a) 7. “Qualified development” means a qualified low-income
5housing project under section 42 (g) of the Internal Revenue Code that is financed
6with tax-exempt bonds, pursuant to section 42 (i) (2) described in section 42 (h) (4)
7(A)
of the Internal Revenue Code, allocated the credit under section 42 of the Internal
8Revenue Code,
and located in this state; except that the authority may waive, in the
9qualified allocation plan under section 42 (m) (1) (B) of the Internal Revenue Code,
10the requirements of tax-exempt bond financing and federal credit allocation to the
11extent the authority anticipates that sufficient volume cap under section 146 of the
12Internal Revenue Code will not be available to finance low-income housing projects
13in any year
.
AB68,1383 14Section 1383 . 71.49 (1) (ct) of the statutes is created to read:
AB68,897,1515 71.49 (1) (ct) Work opportunity tax credit under s. 71.47 (4t).
AB68,1384 16Section 1384 . 71.52 (4) of the statutes is amended to read:
AB68,897,1817 71.52 (4) “Household" means a claimant and an individual related to the
18claimant as husband or wife his or her spouse.
AB68,1385 19Section 1385. 71.54 (1) (g) (intro.) of the statutes is amended to read:
AB68,897,2220 71.54 (1) (g) 2012 and thereafter to 2020. (intro.) The amount of any claim filed
21in 2012 and thereafter to 2020 and based on property taxes accrued or rent
22constituting property taxes accrued during the previous year is limited as follows:
AB68,1386 23Section 1386. 71.54 (1) (g) 4. of the statutes is amended to read:
AB68,898,524 71.54 (1) (g) 4. Except as provided in subds. 5. and 7., for For claims filed in 2018
25and thereafter and based on property taxes accrued or rent constituting property

1taxes accrued during the previous year, no credit may be allowed under this
2paragraph if the claimant has no earned income in the taxable year to which the
3claim relates
unless the claimant is disabled and provides the proof required under
4subd. 6. or
the claimant or the claimant's spouse is over the age of 61 at the close of
5the year to which the claim relates.
AB68,1387 6Section 1387. 71.54 (1) (g) 5. of the statutes is repealed.
AB68,1388 7Section 1388. 71.54 (1) (g) 6. (intro.) of the statutes is amended to read:
AB68,898,118 71.54 (1) (g) 6. (intro.) With regard to a claimant who is disabled, the A claimant
9who is disabled shall provide with his or her return proof that his or her disability
10is in effect for the taxable year to which the claim relates. Proof of disability may be
11demonstrated by any of the following:
AB68,1389 12Section 1389. 71.54 (1) (g) 7. of the statutes is repealed.
AB68,1390 13Section 1390 . 71.54 (1) (h) of the statutes is created to read:
AB68,898,1614 71.54 (1) (h) 2021 and thereafter. Subject to sub. (2m), the amount of any claim
15filed in 2021 and thereafter and based on property taxes accrued or rent constituting
16property taxes accrued during the previous year is limited as follows:
AB68,898,1917 1. If the household income was $8,060 or less in the year to which the claim
18relates, the claim is limited to 80 percent of the property taxes accrued or rent
19constituting property taxes accrued or both in that year on the claimant's homestead.
AB68,898,2420 2. If the household income was more than $8,060 in the year to which the claim
21relates, the claim is limited to 80 percent of the amount by which the property taxes
22accrued or rent constituting property taxes accrued or both in that year on the
23claimant's homestead exceeds 6.655 percent of the household income exceeding
24$8,060.
AB68,898,2525 3. No credit may be allowed if the household income exceeds $30,000.
AB68,899,2
14. Notwithstanding the time limitations described in par. (g) (intro.), the
2provisions of par. (g) 4. apply to claims filed under this paragraph.
AB68,1391 3Section 1391. 71.54 (2) (b) 4. of the statutes is amended to read:
AB68,899,54 71.54 (2) (b) 4. In calendar years 2011 or any subsequent calendar year to 2022,
5$1,460.
AB68,1392 6Section 1392 . 71.54 (2) (b) 5. of the statutes is created to read:
AB68,899,87 71.54 (2) (b) 5. Subject to sub. (2m), in calendar year 2023 or any subsequent
8calendar year, $1,460.
AB68,1393 9Section 1393. 71.54 (2m) of the statutes is amended to read:
AB68,900,210 71.54 (2m) Indexing for inflation; 2010 2023 and thereafter. (a) For calendar
11years beginning after December 31, 2009, and before January 1, 2011 2022, the dollar
12amounts of the threshold income under sub. (1) (f) (h) 1. and 2., the maximum
13household income under sub. (1) (f) (h) 3., and the maximum property taxes under
14sub. (2) (b) 3. 5. shall be increased each year by a percentage equal to the percentage
15change between the U.S. consumer price index for all urban consumers, U.S. city
16average, for the 12-month average of the U.S. consumer price index for the month
17of August of the year before the previous year through the month of July of the
18previous year and the U.S. consumer price index for all urban consumers, U.S. city
19average, for the 12-month average of the U.S. consumer price index for August 2007
202020 through July 2008 2021, as determined by the federal department of labor,
21except that the adjustment may occur only if the percentage is a positive number.
22Each amount that is revised under this paragraph shall be rounded to the nearest
23multiple of $10 if the revised amount is not a multiple of $10 or, if the revised amount
24is a multiple of $5, such an amount shall be increased to the next higher multiple of
25$10. The department of revenue shall annually adjust the changes in dollar amounts

1required under this paragraph and incorporate the changes into the income tax
2forms and instructions.
AB68,900,83 (b) The department of revenue shall annually adjust the slope under sub. (1)
4(f) (h) 2. such so that, as a claimant's income increases from the threshold income as
5calculated adjusted under par. (a), to an amount that exceeds the maximum
6household income as calculated adjusted under par. (a), the credit that may be
7claimed is reduced to $0, and the department of revenue shall incorporate the
8changes into the income tax forms and instructions.
AB68,1394 9Section 1394. 71.78 (4) (m) of the statutes is amended to read:
AB68,900,1310 71.78 (4) (m) The chief executive officer of the Wisconsin Economic
11Development Corporation and employees of the corporation to the extent necessary
12to administer the development zone program economic development programs under
13subch. II of ch. 238.
AB68,1395 14Section 1395. 71.78 (5) of the statutes is amended to read:
AB68,900,1915 71.78 (5) Agreement with department. Copies of returns and claims specified
16in sub. (1) and related schedules, exhibits, writings or audit reports shall not be
17furnished to the persons listed under sub. (4), except persons under sub. (4) (e), (k),
18(n), (o) and (q) or under an agreement between the department of revenue and
19another agency of government or the Wisconsin Economic Development Corporation.
AB68,1396 20Section 1396. 71.80 (25) (a) of the statutes is renumbered 71.80 (25) and
21amended to read:
AB68,901,222 71.80 (25) Net operating and business loss carry-forward and carry-back.
23No offset of Wisconsin income may be made under s. 71.05 (8) (b) 1., 71.26 (4) (a), or
2471.45 (4) (a) unless the incurred loss was computed on a return that was filed within

14 years of the unextended due date for filing the original return for the taxable year
2in which the loss was incurred.
AB68,1397 3Section 1397. 71.80 (25) (b) of the statutes is repealed.
AB68,1398 4Section 1398 . 71.83 (1) (a) 8. of the statutes is amended to read:
AB68,901,115 71.83 (1) (a) 8. `Joint return replacing separate returns.' If the amount shown
6as the tax by the husband and wife spouses on a joint return filed under s. 71.03 (2)
7(g) to (L) exceeds the sum of the amounts shown as the tax upon the separate return
8of each spouse and if any part of that excess is attributable to negligence or
9intentional disregard of this chapter, but without intent to defraud, at the time of the
10filing of that separate return, then 25 percent of the total amount of that excess shall
11be added to the tax.
AB68,1399 12Section 1399 . 71.83 (1) (b) 5. of the statutes is amended to read:
AB68,901,1813 71.83 (1) (b) 5. `Joint return after separate returns.' If the amount shown as
14the tax by the husband and wife spouses on a joint return filed under s. 71.03 (2) (g)
15to (L) exceeds the sum of the amounts shown as the tax on the separate return of each
16spouse and if any part of that excess is attributable to fraud with intent to evade tax
17at the time of the filing of that separate return, then 50 percent of the total amount
18of that excess shall be added to the tax.
AB68,1400 19Section 1400 . 71.83 (1) (ch) of the statutes is created to read:
AB68,902,220 71.83 (1) (ch) First-time homebuyer savings account withdrawals. If an
21account holder, as defined under s. 71.10 (10) (a) 1., or an account holder's estate is
22required to add any amount to federal adjusted gross income under s. 71.05 (6) (a)
2330., the account holder or the account holder's estate shall also pay an amount equal
24to 10 percent of the amount that is added to income under s. 71.05 (6) (a) 30. The

1department of revenue shall assess, levy, and collect the penalty under this
2paragraph as it assesses, levies, and collects taxes under this chapter.
AB68,1401 3Section 1401. 71.98 (10) of the statutes is created to read:
AB68,902,64 71.98 (10) Federal Tax Cuts and Jobs Act. For taxable years beginning after
5December 31, 2020, sections 11012, 13206, 13221, 13301, 13304 (a), (b), and (d),
613531, and 13601 of P.L. 115-97.
AB68,1402 7Section 1402. 71.98 (11) of the statutes is created to read:
AB68,902,108 71.98 (11) Qualified tuition programs. For taxable years beginning after
9December 31, 2018, sections 221 (e) (1) and 529 of the federal Internal Revenue Code
10in effect for federal purposes, relating to qualified tuition programs.
AB68,1403 11Section 1403. 73.03 (73) (f) 1. of the statutes is amended to read:
AB68,902,1612 73.03 (73) (f) 1. Subject to subd. 2., for taxable years beginning after December
1331, 2020, the department shall make the pilot program described under par. (b)
14permanent and applicable to all eligible claimants of the earned income tax credit
15under s. 71.07 (9e) (aj) (ak), based on the specifications described under pars. (b) and
16(c) 2.
AB68,1404 17Section 1404. 73.17 of the statutes is created to read:
AB68,902,19 1873.17 Medical marijuana registry program. (1) Definitions. In this
19section:
AB68,902,2020 (a) “Debilitating medical condition or treatment” means any of the following:
AB68,903,221 1. Cancer; glaucoma; acquired immunodeficiency syndrome; a positive test for
22the presence of HIV, antigen or nonantigenic products of HIV, or an antibody to HIV;
23inflammatory bowel disease, including ulcerative colitis or Crohn's disease; a
24hepatitis C virus infection; Alzheimer's disease; amyotrophic lateral sclerosis; nail

1patella syndrome; Ehlers-Danlos Syndrome; post-traumatic stress disorder; or the
2treatment of these conditions.
AB68,903,63 2. A chronic or debilitating disease or medical condition or the treatment of
4such a disease or condition that causes cachexia, severe pain, severe nausea,
5seizures, including those characteristic of epilepsy, or severe and persistent muscle
6spasms, including those characteristic of multiple sclerosis.
AB68,903,77 (b) “Department” means the department of revenue.
AB68,903,88 (c) “Physician” means a person licensed under s. 448.04 (1) (a).
AB68,903,119 (d) “Qualifying patient” means a person who has been diagnosed by a physician
10as having or undergoing a debilitating medical condition or treatment but does not
11include a person under the age of 18 years
AB68,903,1312 (e) “Tax exemption certificate” means a certificate to claim the exemption under
13s. 77.54 (71).
AB68,903,1414 (f) “Usable marijuana" has the meaning given in s. 139.97 (13).
AB68,903,1615 (g) “Written certification” means means a statement made by a person's
16physician if all of the following apply:
AB68,903,2017 1. The statement indicates that, in the physician's professional opinion, the
18person has or is undergoing a debilitating medical condition or treatment and the
19potential benefits of the person's use of usable marijuana would likely outweigh the
20health risks for the person.
AB68,903,2421 2. The statement indicates that the opinion described in subd. 1. was formed
22after a full assessment of the person's medical history and current medical condition
23that was conducted no more than 6 months prior to making the statement and that
24was made in the course of a bona fide physician-patient relationship
AB68,904,2
13. The statement is signed by the physician or is contained in the person's
2medical records.
AB68,904,43 4. The statement contains an expiration date that is no more than 48 months
4after issuance and the statement has not expired.
AB68,904,7 5(2) Application. An adult who is claiming to be a qualifying patient may apply
6for a registry identification card by submitting to the department a signed
7application form containing or accompanied by all of the following:
AB68,904,88 (a) His or her name, address, and date of birth.
AB68,904,99 (b) A written certification.
AB68,904,1110 (c) The name, address, and telephone number of the person's current physician,
11as listed in the written certification.
AB68,904,16 12(3) Processing the application. The department shall verify the information
13contained in or accompanying an application submitted under sub. (2) and shall
14approve or deny the application within 30 days after receiving it. The department
15may deny an application submitted under sub. (2) only if the required information
16has not been provided or if false information has been provided.
AB68,904,24 17(4) Issuing a registry identification card and tax exemption certificate. The
18department shall issue to the applicant a registry identification card and tax
19exemption certificate within 5 days after approving an application under sub. (3).
20Unless voided under sub. (5) (b) or revoked under rules issued by the department
21under sub. (7), a registry identification card and tax exemption certificate shall
22expire 4 years from the date of issuance. A tax exemption certificate shall contain
23the information determined by the department. A registry identification card shall
24contain all of the following:
AB68,904,2525 (a) The name, address, and date of birth of the registrant.
AB68,905,1
1(b) The date of issuance and expiration date of the registry identification card.
AB68,905,22 (c) A photograph of the registrant.
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