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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AB68,1397 3Section 1397. 71.80 (25) (b) of the statutes is repealed.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.
AB68,905,33 (d) Other information the department may require by rule.
AB68,905,8 4(5) Additional information to be provided by registrant. (a) An adult
5registrant shall notify the department of any change in the registrant's name and
6address. An adult registrant who is a qualifying patient shall notify the department
7of any change in his or her physician or of any significant improvement in his or her
8health as it relates to his or her debilitating medical condition or treatment.
AB68,905,119 (b) If a registrant fails to notify the department within 10 days after any change
10for which notification is required under par. (a), his or her registry identification card
11and tax exemption certificate is void.
AB68,905,12 12(6) Records. (a) The department shall maintain a list of all registrants.
AB68,905,1513 (b) Notwithstanding s. 19.35 and except as provided in par. (c), the department
14may not disclose information from an application submitted or a registry
15identification card issued under this section.
AB68,905,1916 (c) The department may disclose to state or local law enforcement agencies
17information from an application submitted by, or from a registry identification card
18issued to, a specific person under this section for the purpose of verifying that the
19person possesses a valid registry identification card.
AB68,905,20 20(7) Rules. The department shall promulgate rules to implement this section.
AB68,1405 21Section 1405. 74.09 (3) (gb) of the statutes is created to read:
AB68,906,222 74.09 (3) (gb) 1. Include information from the school district where the property
23is located regarding the amount of any gross reduction in state aid to the district
24under ss. 115.7915 (4m), 118.60 (4d), and 121.08 (4) (b) in the previous year and the

1current year and the percentage change between those years, except that this
2paragraph does not apply in any year in which such a reduction does not occur.
AB68,906,43 2. In addition to the information provided under subd. 1., include the following
4insert in substantially similar form:
AB68,906,9 5“The gross reduction in state aid to your school district in the .... (current year)
6is $ .... as a result of pupils enrolled in the .... (statewide choice program) (Racine
7choice program) (Milwaukee choice program) or as a result of payments to .... (a
8private school) under the special needs scholarship program. Your school district had
9the option to increase property taxes to replace this aid reduction.”
AB68,1406 10Section 1406 . 75.69 (2) of the statutes is amended to read:
AB68,906,1411 75.69 (2) This section shall not apply to exchange of property under s. 59.69 (8),
12to withdrawal and sale of county forest lands, nor to the sale or exchange of lands to
13or between municipalities or federally recognized American Indian tribes or bands
14or to the state.
AB68,1407 15Section 1407. 76.07 (3) of the statutes is amended to read:
AB68,907,516 76.07 (3) Assessment. For the purpose of determining the full market value of
17the property of each company appearing on the assessment roll, the department may
18view and inspect the property of such the company and shall consider the reports
19filed in compliance with s. 76.04 and the reports and returns of the company filed in
20the office of any officer of this state, and other evidence or information bearing upon
21the full market value of the property of the company assessed. In case of For
22companies which that own or use property lying partly within and partly without the
23state, the department shall value and assess only the property within this state,
24using the methods under subs. (4g) and (4r). When the full market value of the
25property of a company within this state has been determined, the amount shall be

1entered upon the assessment roll opposite the name of the company and shall be the
2assessment of the entire property of such the company within this state for the levy
3of taxes thereon, subject to review and correction. The department shall thereupon
4give notice by certified mail to each company assessed of the amount of its
5assessment as entered upon such the roll.
AB68,1408 6Section 1408. 76.08 (1) of the statutes is amended to read:
AB68,908,27 76.08 (1) Notice of the assessments determined under s. 76.07 and of
8adjustments under s. 76.075 shall be given by certified mail to each company the
9property of which has been assessed, and the notice of assessment shall be mailed
10provided on or before the assessment date specified in s. 76.07 (1). Any company
11aggrieved by the assessment or adjustment of its property thus made may have its
12assessment or adjustment redetermined by the Dane County circuit court if, within
1330 days after notice of assessment or adjustment is mailed provided to the company
14under s. 76.07 (3), an action for the redetermination is commenced by filing a
15summons and complaint with that court, and service of authenticated copies of the
16summons and complaint is made upon the department of revenue. No answer need
17be filed by the department and the allegations of the complaint in opposition to the
18assessment or adjustment shall be deemed denied. Upon the filing of the summons
19and complaint, the court shall set the matter for hearing without a jury. If the
20plaintiff fails to file the summons and complaint within 5 days of service upon the
21department, the department may file a copy thereof with the court in lieu of the
22original. The department may be named as the defendant in any such action and
23shall appear and be represented by its counsel in all proceedings connected with the
24action but, on the request of the secretary of revenue, the attorney general may
25participate with or serve in lieu of departmental counsel. In an action for

1redetermination of an adjustment, only the issues raised in the department's
2adjustment under s. 76.075 may be raised.
AB68,1409 3Section 1409. 76.10 (1) of the statutes is amended to read:
AB68,908,254 76.10 (1) Every company defined in s. 76.02 shall, on or before October 1 in each
5year, be entitled, on its own motion, to present evidence before the department
6relating to the state assessment made in the preceding year pursuant to s. 70.575.
7On written request, in writing, for such hearing or presentation, the department
8shall fix a time therefor within 60 days after such the application is filed, the same
9to be conducted in such manner as the department directs. Notice of such the hearing
10shall be mailed provided to any company requesting a hearing and shall be published
11in the official state paper. Within 30 days after the conclusion of such the hearing,
12the department shall enter an order either affirming the state assessment or
13ordering correction thereof as provided in sub. (2). A copy of such the order shall be
14sent by certified mail provided to the company or companies requesting such the
15hearing and to any interested party who has made an appearance in such the
16proceeding. The department may, on its own motion, correct such the state
17assessment. Any company having filed application for review of the state
18assessment pursuant to this section, or any other interested party participating in
19such the hearing, if aggrieved by the order entered by the department, may bring an
20action in the circuit court for Dane County within 30 days after the entry of such the
21order to have said order set aside and a redetermination made of the state
22assessment. In any such action or in any hearing before the department pursuant
23to this section, any interested party may appear and be heard. An interested party
24includes any division of government whose revenues would be affected by any
25adjustment of the state assessment.
AB68,1410
1Section 1410. 76.13 (2) of the statutes is amended to read:
AB68,909,162 76.13 (2) Every tax roll upon completion shall be delivered to the secretary of
3administration. The department shall notify, by certified mail, all companies listed
4on the tax roll of the amount of tax due, which shall be paid to the department. The
5payment dates provided for in sub. (2a) shall apply. The payment of one-fourth of
6the tax of any company may, if the company has brought an action in the Dane
7County circuit court under s. 76.08, be made without delinquent interest as provided
8in s. 76.14 any time prior to the date upon which the appeal becomes final, but any
9part of the tax ultimately required to be paid shall bear interest from the original due
10date to the date the appeal became final at the rate of 12 percent per year and at 1.5
11percent per month thereafter until paid. The taxes extended against any company
12after the same become due, with interest, shall be a lien upon all the property of the
13company prior to all other liens, claims, and demands whatsoever, except as provided
14in ss. 292.31 (8) (i) and 292.81, which and the lien may be enforced in an action in
15the name of the state in any court of competent jurisdiction against the property of
16the company within the state as an entirety.
AB68,1411 17Section 1411. 76.15 (2) of the statutes is amended to read:
AB68,910,418 76.15 (2) The power to reassess the property of any company defined in s. 76.02
19and the general property of the state, and to redetermine the average rate of
20taxation, may be exercised under sub. (1) as often as may be necessary until the
21amount of taxes legally due from any such company for any year under ss. 76.01 to
2276.26 has been finally and definitely determined. Whenever any sum or part thereof,
23levied upon any property subject to taxation under ss. 76.01 to 76.26 so set aside has
24been paid and not refunded, the payment so made shall be applied upon the
25reassessment upon the property, and the reassessment of taxes to that extent shall

1be deemed to be satisfied. When the tax roll on the reassessment is completed and
2delivered to the secretary of administration, the department shall immediately
3notify by certified mail each of the several companies taxed to pay the amount of the
4taxes extended on the tax roll within 30 days.
AB68,1412 5Section 1412. 76.639 (1) (e) of the statutes is amended to read:
AB68,910,106 76.639 (1) (e) “Credit period” means the period of 6 10 taxable years beginning
7with the taxable year in which a qualified development is placed in service. For
8purposes of this paragraph, if a qualified development consists of more than one
9building, the qualified development is placed in service in the taxable year in which
10the last building of the qualified development is placed in service.
AB68,1413 11Section 1413. 76.639 (1) (g) of the statutes is amended to read:
AB68,910,2112 76.639 (1) (g) “Qualified development” means a qualified low-income housing
13project under section 42 (g) of the Internal Revenue Code that is financed with
14tax-exempt bonds, pursuant to section 42 (i) (2) described in section 42 (h) (4) (A) of
15the Internal Revenue Code, allocated the credit under section 42 of the Internal
16Revenue Code,
and located in this state; except that the authority may waive, in the
17qualified allocation plan under section 42 (m) (1) (B) of the Internal Revenue Code,
18the requirements of tax-exempt bond financing and federal credit allocation to the
19extent the authority anticipates that sufficient volume cap under section 146 of the
20Internal Revenue Code will not be available to finance low-income housing projects
21in any year
.
AB68,1414 22Section 1414 . Chapter 77 (title) of the statutes is amended to read:
AB68,911,923 CHAPTER 77
24 TAXATION OF FOREST CROPLANDS;
25 REAL ESTATE TRANSFER FEES;

1SALES AND USE TAXES;
2 COUNTY, Municipality, AND
3 SPECIAL DISTRICT SALES AND USE
4 TAXES; MANAGED FOREST LAND;
5 ECONOMIC DEVELOPMENT SURCHARGE;
6 LOCAL FOOD AND BEVERAGE TAX;
7 LOCAL RENTAL CAR TAX; PREMIER
8 RESORT AREA TAXES; STATE RENTAL
9 VEHICLE FEE; DRY CLEANING FEES
AB68,1415 10Section 1415 . 77.25 (8m) of the statutes is amended to read:
AB68,911,1111 77.25 (8m) Between husband and wife spouses.
AB68,1416 12Section 1416. 77.51 (1fm) of the statutes is renumbered 77.51 (1fm) (intro.)
13and amended to read:
AB68,911,1814 77.51 (1fm) (intro.) “Candy" means a preparation of sugar, honey, or other
15natural or artificial sweetener combined with chocolate, fruit, nuts, or other
16ingredients or flavorings in the form of bars, drops, or pieces. “Candy" does not
17include a preparation that contains flour or that requires refrigeration. any of the
18following:
AB68,1417 19Section 1417. 77.51 (1fm) (a) of the statutes is created to read:
AB68,911,2020 77.51 (1fm) (a) A preparation that contains flour or that requires refrigeration.
AB68,1418 21Section 1418. 77.51 (1fm) (b) of the statutes is created to read:
AB68,912,322 77.51 (1fm) (b) A preparation that has as its predominant ingredient dried or
23partially dried fruit along with one or more sweeteners, and which may also contain
24other additives including oils, natural flavorings, fiber, or preservatives. This
25paragraph does not apply to a preparation that includes chocolate, nuts, yogurt, or

1a preparation that has a confectionary coating or glazing on the dried or partially
2dried fruit. For purposes of this paragraph, “dried or partially dried fruit” does not
3include fruit that has been ground, crushed, grated, flaked, pureed, or jellied.
AB68,1419 4Section 1419. 77.51 (11d) of the statutes is amended to read:
AB68,912,85 77.51 (11d) For purposes of subs. (1ag), (1f), (3pf), (7j), and (9p), and (17g) and
6ss. 77.52 (20) and (21), 77.522, 77.54 (9g), (51), (52), and (60), and 77.59 (5r), “product"
7includes tangible personal property, and items, property, and goods under s. 77.52
8(1) (b), (c), and (d), and services.
AB68,1420 9Section 1420. 77.51 (17g) of the statutes is created to read:
AB68,912,1110 77.51 (17g) “Separate and optional fee” means a fee charged to receive a
11distinct and identifiable product if either of the following applies:
AB68,912,1612 (a) The fee is in addition to fees that the seller charges for other distinct and
13identifiable products sold to the same buyer, the fee is separately set forth on the
14invoice given by the seller to the buyer, and the seller does not require the buyer to
15pay the fee if the buyer chooses not to receive the additional distinct and identifiable
16product for which the fee applies.
AB68,912,2317 (b) The seller charges a single amount for multiple distinct and identifiable
18products and offers the buyer the option of paying a lower amount if the buyer
19chooses not to receive one or more of the distinct and identifiable products. For
20purposes of this paragraph, the separate and optional fee is the single amount the
21seller charges for the multiple distinct and identifiable products less the reduced
22amount the seller charges to the buyer because the buyer chooses not to receive one
23or more of the products.
AB68,1421 24Section 1421. 77.52 (2) (a) 20. of the statutes is amended to read:
AB68,913,8
177.52 (2) (a) 20. The sale of landscaping and lawn maintenance services
2including landscape planning and counseling, lawn and garden services such as
3planting, mowing, spraying and fertilizing, and shrub and tree services. For
4purposes of this subdivision, landscaping and lawn maintenance services do not
5include planning and counseling services for the restoration, reclamation, or
6revitalization of prairie, savanna, or wetlands to improve biodiversity, the quality of
7land, soils, or water, or other ecosystem functions if the planning and counseling
8services are provided for a separate and optional fee from any other services.
AB68,1422 9Section 1422. 77.52 (2) (ag) 39. (intro.) of the statutes is amended to read:
AB68,913,1610 77.52 (2) (ag) 39. (intro.) Equipment in offices, business facilities, schools, and
11hospitals but not in residential facilities including personal residences, apartments,
12long-term care facilities, as defined under s. 16.009 (1) (em), prisons, mental health
13institutes, as defined in s. 51.01 (12), centers for the developmentally disabled, as
14defined in s. 51.01 (3), Type 1 juvenile correctional facilities, as defined in s. 938.02
15(19) (10p), or similar facilities including, by way of illustration but not of limitation,
16all of the following:
AB68,1423 17Section 1423. 77.52 (2m) (c) of the statutes is created to read:
AB68,913,2518 77.52 (2m) (c) With respect to services subject to tax under sub. (2) (a) 7., 10.,
1911., and 20. that are provided for a separate and optional fee from the planning and
20counseling services described under sub. (2) (a) 20., all tangible personal property or
21items, property, or goods under sub. (1) (b), (c), or (d) physically transferred, or
22transferred electronically, to the customer in conjunction with the provision of the
23services subject to tax under sub. (2) (a) 7., 10., 11., and 20. is a sale of tangible
24personal property or items, property, or goods separate from the selling, performing,
25or furnishing of the services.
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