19,331Section 331. 71.06 (2) (i) 2. of the statutes is amended to read: 71.06 (2) (i) 2. On all taxable income exceeding $10,000 but not exceeding $20,000, 5.84 percent, except that for taxable years beginning after December 31, 2018, 5.21 percent, less eighty-one hundredths for taxable years beginning after December 2022.
Section 332. 71.06 (2) (i) 3. of the statutes is amended to read: 71.06 (2) (i) 3. On all taxable income exceeding $20,000 but not exceeding $300,000, 6.27 percent, except that for taxable years beginning after December 31, 2020, 5.30 percent, less ninety hundredths for taxable years beginning after December 2022.
19,333Section 333. 71.06 (2) (i) 4. of the statutes is amended to read: 71.06 (2) (i) 4. On all taxable income exceeding $300,000, 7.65 percent, except that the rate is 6.50 percent for taxable years beginning after December 2022.
19,334Section 334. 71.06 (2) (j) 1. of the statutes is amended to read: 71.06 (2) (j) 1. On all taxable income from $0 to $5,000, 4.40 percent, except that for taxable years beginning after December 31, 2013, 4.0 percent, less fifty hundredths for taxable years beginning after December 2022.
19,335Section 335. 71.06 (2) (j) 2. of the statutes is amended to read: 71.06 (2) (j) 2. On all taxable income exceeding $5,000 but not exceeding $10,000, 5.84 percent, except that for taxable years beginning after December 31, 2018, 5.21 percent, less eighty-one hundredths for taxable years beginning after December 2022.
Section 336. 71.06 (2) (j) 3. of the statutes is amended to read: 71.06 (2) (j) 3. On all taxable income exceeding $10,000 but not exceeding $150,000, 6.27 percent, except that for taxable years beginning after December 31, 2020, 5.30 percent, less ninety hundredths for taxable years beginning after December 2022.
Section 337. 71.06 (2) (j) 4. of the statutes is amended to read: 71.06 (2) (j) 4. On all taxable income exceeding $150,000, 7.65 percent, except that the rate is 6.50 percent for taxable years beginning after December 2022.
19,338Section 338. 71.07 (4k) (e) 2. a. of the statutes is amended to read: 71.07 (4k) (e) 2. a. For taxable years beginning before January 1, 2021, the amount of the claim not used to offset the tax due, not to exceed 10 percent of the allowable amount of the claim under par. (b) 4., 5., or 6., shall be certified by the department of revenue to the department of administration for payment by check, share draft, or other draft drawn from the appropriation account under s. 20.835 (2) (d). For subsequent taxable years beginning after December 31, 2020 and before January 1, 2024, the amount of the claim not used to offset the tax due, up to 15 percent of the allowable amount of the claim under par. (b) 4., 5., or 6., shall be certified by the department of revenue to the department of administration for payment by check, share draft, or other draft drawn from the appropriation account under s. 20.835 (2) (d).
19,339Section 339. 71.07 (4k) (e) 2. ad. of the statutes is created to read: 71.07 (4k) (e) 2. ad. For taxable years beginning after December 31, 2023, the amount of the claim not used to offset the tax due, not to exceed 25 percent of the allowable amount of the claim under par. (b) 4., 5., or 6., shall be certified by the department of revenue to the department of administration for payment by check, share draft, or other draft drawn from the appropriation account under s. 20.835 (2) (d).
19,340Section 340. 71.07 (4k) (e) 2. b. of the statutes is amended to read: 71.07 (4k) (e) 2. b. The amount of the claim not used to offset the tax due and not certified for payment under subd. 2. a. or 2. ad. may be carried forward and credited against Wisconsin income taxes otherwise due for the following 15 taxable years to the extent not offset by these taxes otherwise due in all intervening years between the year in which the expense was incurred and the year in which the carry-forward credit is claimed.
19,341Section 341. 71.26 (1) (i) of the statutes is created to read: 71.26 (1) (i) Commercial loans. Income of a financial institution, as defined in s. 69.30 (1) (b), including interest, fees, and penalties, derived from a commercial loan of five million dollars or less provided to a person residing or located in this state and used primarily for a business or agricultural purpose.
19,342Section 342. 71.28 (4) (k) 1. b. of the statutes is amended to read: 71.28 (4) (k) 1. b. For taxable years beginning after December 31, 2020 and before January 1, 2024, the amount of the claim not used to offset the tax due, up to 15 percent of the allowable amount of the claim under par. (ad) 4., 5., or 6., shall be certified by the department of revenue to the department of administration for payment by check, share draft, or other draft drawn from the appropriation account under s. 20.835 (2) (d).
19,343Section 343. 71.28 (4) (k) 1. c. of the statutes is created to read: 71.28 (4) (k) 1. c. For taxable years beginning after December 31, 2023, the amount of the claim not used to offset the tax due, not to exceed 25 percent of the allowable amount of the claim under par. (ad) 4., 5., or 6., shall be certified by the department of revenue to the department of administration for payment by check, share draft, or other draft drawn from the appropriation account under s. 20.835 (2) (d).
19,344Section 344. 71.47 (4) (k) 1. b. of the statutes is amended to read: 71.47 (4) (k) 1. b. For taxable years beginning after December 31, 2020 and before January 1, 2024, the amount of the claim not used to offset the tax due, up to 15 percent of the allowable amount of the claim under par. (ad) 4., 5., or 6., shall be certified by the department of revenue to the department of administration for payment by check, share draft, or other draft drawn from the appropriation account under s. 20.835 (2) (d).
19,345Section 345. 71.47 (4) (k) 1. c. of the statutes is created to read: 71.47 (4) (k) 1. c. For taxable years beginning after December 31, 2023, the amount of the claim not used to offset the tax due, not to exceed 25 percent of the allowable amount of the claim under par. (ad) 4., 5., or 6., shall be certified by the department of revenue to the department of administration for payment by check, share draft, or other draft drawn from the appropriation account under s. 20.835 (2) (d).
19,346Section 346. 71.78 (4) (m) of the statutes is amended to read: 71.78 (4) (m) The chief executive officer of the Wisconsin Economic Development Corporation and employees of the corporation to the extent necessary to administer the development zone program tax benefit programs under subch. II of ch. 238, including review of tax benefit applications, compliance with tax benefit certifications, and confirming the amount of tax benefits used for purposes of revoking tax benefits.
19,347Section 347. 71.78 (5) of the statutes is amended to read: 71.78 (5) Agreement with department. Copies of returns and claims specified in sub. (1) and related schedules, exhibits, writings or audit reports shall not be furnished to the persons listed under sub. (4), except persons under sub. (4) (e), (k), (m), (n), (o) and (q) or under an agreement between the department of revenue and another agency of government.
19,348Section 348. 77.54 (55) of the statutes is amended to read: 77.54 (55) The sales price from the police and fire protection 911 fee imposed under s. 196.025 (6).
19,349Section 349. 77.54 (70) of the statutes is created to read: 77.54 (70) (a) The sales price from the sale of and the storage, use, or other consumption of tangible personal property, regardless of whether the property is affixed to or incorporated into real property, and property under s. 77.52 (1) (c), used exclusively for the development, construction, renovation, expansion, replacement, repair, or operation of a qualified data center, as defined in s. 238.40 (1) (b), and used solely at the qualified data center, including computer server equipment and the chassis for such equipment; networking equipment; switches; racks; fiber-optic cabling, copper cabling, and other cabling, including cabling used to connect one or more qualified data centers; trays; conduit; substations; uninterruptible energy equipment; supplies; fuel piping and storage; duct banks; switches; switchboards; batteries; testing equipment; backup generation equipment; modular data centers and preassembled components; monitoring equipment; security systems; and electricity.
(b) The sales price from the sales of and the storage, use, or other consumption of tangible personal property or property under s. 77.52 (1) (c) used in the development, construction, renovation, expansion, replacement, or repair of a water cooling or conservation system used exclusively to cool or conserve water for one or more qualified data centers, as defined in s. 238.40 (1) (b), including chillers, mechanical equipment, refrigerant piping, fuel piping and storage, adiabatic and free cooling systems, cooling towers, water softeners, air handling units, indoor direct exchange units, fans, ducting, and filters.
(c) The sales price from the sale of and the storage, use, or other consumption of tangible personal property or property under s. 77.52 (1) (c) sold to a construction contractor that, in fulfillment of a real property construction activity, transfers the tangible personal property or property under s. 77.52 (1) (c) to a qualified data center, as defined in s. 238.40 (1) (b), if such tangible personal property or property under s. 77.52 (1) (c) becomes a component of the qualified data center.
19,350Section 350. 77.61 (4) (c) of the statutes is amended to read: 77.61 (4) (c) For reporting the sales tax and collecting and reporting the use tax imposed on the retailer under s. 77.53 (3) and the accounting connected with it, retailers, not including certified service providers that receive compensation under s. 73.03 (61) (h), may deduct 0.5 percent of those taxes payable 0.75 percent or $10 for that reporting period required under s. 77.58 (1) and not more than $1,000 for that reporting period a maximum of $8,000, whichever is greater, but not more than the amount of the sales taxes or use taxes that is payable under ss. 77.52 and 77.53 (3) for that reporting period required under s. 77.58 (1), as administration expenses if the payment of the taxes is not delinquent. For purposes of calculating the retailer’s discount under this paragraph, the taxes on retail sales reported by retailers under subch. V, including taxes collected and remitted as required under s. 77.785, shall be included if the payment of those taxes is not delinquent.
19,351Section 351. 77.705 of the statutes is amended to read: 77.705 Adoption by resolution; baseball park district. A local professional baseball park district created under subch. III of ch. 229, by resolution under s. 229.68 (15), may impose a sales tax and a use tax under this subchapter at a rate of no more than 0.1 percent of the sales price or purchase price. Those taxes may be imposed only in their entirety. The resolution shall be effective on the first January 1, April 1, July 1, or October 1 that begins at least 120 days after the adoption of the resolution. Any moneys transferred from the appropriation account under s. 20.566 (1) (gd) to the appropriation account under s. 20.835 (4) (gb) shall be used exclusively to retire the district’s debt. Any moneys received under s. 341.14 (6r) (b) 13. b. and credited to the appropriation account under s. 20.835 (4) (gb) shall be used exclusively to retire the district’s debt.
19,352Section 352. 77.706 of the statutes is amended to read: 77.706 Adoption by resolution; football stadium district. A local professional football stadium district created under subch. IV of ch. 229, by resolution under s. 229.824 (15), may impose a sales tax and a use tax under this subchapter at a rate of 0.5 percent of the sales price or purchase price. Those taxes may be imposed only in their entirety. The imposition of the taxes under this section shall be effective on the first January 1, April 1, July 1, or October 1 that begins at least 120 days after the certification of the approval of the resolution by the electors in the district’s jurisdiction under s. 229.824 (15). Any moneys transferred from the appropriation account under s. 20.566 (1) (ge) to the appropriation account under s. 20.835 (4) (ge) shall be used exclusively to retire the district’s debt.
19,353Section 353. 77.76 (3r) of the statutes, as created by 2023 Wisconsin Act 12, is amended to read: 77.76 (3r) The From the appropriation under s. 20.835 (4) (gi), the department shall distribute 98.25 percent of the municipality taxes reported for each enacting municipality, minus the municipality portion of the retailers’ discounts, to the municipality and shall indicate the taxes reported by each taxpayer, no later than 75 days following the last day of the calendar quarter in which such amounts were reported. In this subsection, the “municipality portion of the retailers’ discount” is the amount determined by multiplying the total retailers’ discount by a fraction the numerator of which is the gross municipality sales and use taxes payable and the denominator of which is the sum of the gross state and municipality sales and use taxes payable. The municipality taxes distributed shall be increased or decreased to reflect subsequent refunds, audit adjustments, and all other adjustments of the municipality taxes previously distributed. Interest paid on refunds of municipality sales and use taxes shall be paid from the appropriation under s. 20.835 (4) (gi) at the rate paid by this state under s. 77.60 (1) (a). Any municipality receiving a report under this subsection is subject to the duties of confidentiality to which the department of revenue is subject under s. 77.61 (5) and (6).
19,354Section 354. 79.038 (1) (em) of the statutes is created to read: 79.038 (1) (em) The department of revenue shall certify the amounts of grants awarded under par. (a) to the department of administration, and the department of administration shall pay the amount of the grants awarded under par. (a).
19,355Section 355. 79.038 (2) of the statutes, as created by 2023 Wisconsin Act 12, is renumbered 79.038 (2) (a). 19,356Section 356. 79.038 (2) (b) of the statutes is created to read: 79.038 (2) (b) The department of revenue shall certify the amounts of grants awarded under par. (a) to the department of administration, and the department of administration shall pay the amount of the grants awarded under par. (a).
19,357Section 357. 79.04 (7) (a) of the statutes is amended to read: 79.04 (7) (a) Beginning with payments in 2005, if a production plant, as described in sub. (6) (a), other than a nuclear-powered production plant, is built on the site of, or on a site adjacent to, an existing or decommissioned production plant; or is built on a site purchased by a public utility before January 1, 1980, that was identified in an advance plan as a proposed site for a production plant; or is built on, or on a site adjacent to, brownfields, as defined in s. 238.13 (1) (a) or s. 560.13 (1) (a), 2009 stats., after December 31, 2003, and has a name-plate capacity of at least one megawatt, each municipality and county in which such a production plant is located shall receive annually from the public utility account a payment in an amount that is equal to the number of megawatts that represents the production plant’s name-plate capacity, multiplied by $600. Beginning with payments in 2024, the multiplier is $900.
19,358Section 358. 79.04 (7) (c) 1. of the statutes is amended to read: 79.04 (7) (c) 1. Except as provided in subd. 2., beginning with payments in 2005, if a production plant, as described in sub. (6) (a), that derives energy from an alternative energy resource is built after December 31, 2003, and has a name-plate capacity of at least one megawatt, each municipality and county in which such a production plant is located shall receive annually from the public utility account a payment in an amount that is equal to the number of megawatts that represents the production plant’s name-plate capacity, multiplied by $1,000. Beginning with payments in 2024, the multiplier is $1,500.
19,359Section 359. 79.05 (title) of the statutes is amended to read: 79.05 (title) Expenditure restraint incentive program.
19,360Section 360. 79.0965 (4) of the statutes is created to read: 79.0965 (4) The department of revenue shall certify the amount of the payment due each taxing jurisdiction under sub. (1) to the department of administration, and the department of administration shall make the payment on or before the first Monday in May.
19,361Section 361. 79.10 (7m) (a) 1. of the statutes is renumbered 79.10 (7m) (a) 1. (intro.) and amended to read: 79.10 (7m) (a) 1. (intro.) Except as provided in par. (cm), the amount determined under sub. (4) shall be distributed by the department of administration to the counties on the 4th Monday in July., except as follows:
19,362Section 362. 79.10 (7m) (a) 1. a. of the statutes is created to read: 79.10 (7m) (a) 1. a. In the 2023-24 fiscal year, on the 4th Monday in July 2023, the department of administration shall distribute $940,000,000 related to the 2022 property tax levies. In the 2023-24 fiscal year, on the first Monday in May 2024, the department of administration shall distribute $255,000,000 related to the 2023 property tax levies.
19,363Section 363. 79.10 (7m) (a) 1. b. of the statutes is created to read: 79.10 (7m) (a) 1. b. In the 2024-25 fiscal year, on the 4th Monday in July 2024, the department of administration shall distribute $940,000,000 related to the 2023 property tax levies. In the 2024-25 fiscal year, on the first Monday in May 2025, the department of administration shall distribute $335,000,000, related to the 2024 property tax levies. In each fiscal year thereafter, on the 4th Monday in July, the department of administration shall distribute $940,000,000 related to the property tax levies of the calendar year immediately preceding the distribution. In each fiscal year thereafter, on the first Monday in May, the department of administration shall distribute $335,000,000 related to the property tax levies of the calendar year immediately preceding the distribution.
19,364Section 364. 79.10 (7m) (a) 2. of the statutes is amended to read: 79.10 (7m) (a) 2. Except as provided in par. (cm), the county treasurer shall settle for the amounts distributed under this paragraph on the 4th Monday in July with each municipality and taxing jurisdiction in the county not later than August 20. Failure to settle timely under this subdivision subjects the county treasurer to the penalties under s. 74.31.
19,365Section 365. 79.10 (7m) (cm) 1. b. of the statutes is amended to read: 79.10 (7m) (cm) 1. b. The treasurer of the municipality shall settle for the amounts distributed under pars. (a) 1. and (c) 1. on the 4th Monday in July with the appropriate county treasurer not later than August 15. Failure to settle timely under this subdivision subjects the treasurer of the municipality to the penalties under s. 74.31. On or before August 20, the county treasurer shall settle with each taxing jurisdiction, including towns, villages, and cities, except 1st class cities, in the county.
19,366Section 366. 79.10 (7m) (cm) 2. b. of the statutes is amended to read: 79.10 (7m) (cm) 2. b. The treasurer of the municipality shall settle for the amounts distributed under pars. (a) 1. and (c) 1. on the 4th Monday in July with the appropriate county treasurer not later than August 15. Failure to settle timely under this subdivision subjects the treasurer of the municipality to the penalties under s. 74.31. On or before August 20, the county treasurer shall settle with each taxing jurisdiction, including towns, villages, and cities, except 1st class cities, in the county.
19,367Section 367. 79.14 of the statutes is amended to read: 79.14 School levy tax credit. The appropriation under s. 20.835 (3) (b), for the payments under s. 79.10 (4), is $319,305,000 in 1994, 1995, and 1996; $469,305,000 beginning in 1997 and ending in 2006; $593,050,000 in 2007; $672,400,000 in 2008; $747,400,000 in 2009; $732,550,000 in 2010, 2011, and 2012; $747,400,000 in 2013, 2014, and 2015; $853,000,000 in 2016 and 2017; and $940,000,000 in 2018 and in each year thereafter, 2019, 2020, 2021, and 2022; and in fiscal year 2023-24, $1,195,000,000. Beginning in fiscal year 2024-25, the appropriation under s. 20.835 (3) (b), for the payments under s. 79.10 (4), is $1,275,000,000.
19,368Section 368. 85.20 (4m) (a) 6. cm. of the statutes is amended to read: 85.20 (4m) (a) 6. cm. From the appropriation under s. 20.395 (1) (ht) (hd), the department shall pay $65,477,800 for aid payable for calendar years 2020 and 2021, $32,738,900 for calendar year 2022, and $65,477,800 for calendar year 2023, and $66,787,400 for each calendar year thereafter, to the eligible applicant that pays the local contribution required under par. (b) 1. for an urban mass transit system that has annual operating expenses of $80,000,000 or more. If the eligible applicant that receives aid under this subd. 6. cm. is served by more than one urban mass transit system, the eligible applicant may allocate the aid between the urban mass transit systems in any manner the eligible applicant considers desirable.
19,369Section 369. 85.20 (4m) (a) 6. d. of the statutes is amended to read: 85.20 (4m) (a) 6. d. From the appropriation under s. 20.395 (1) (hu) (he), the department shall pay $17,205,400 for aid payable for calendar years 2020 and 2021, $8,602,700 for calendar year 2022, and $17,205,400 for calendar year 2023, and $17,549,500 for each calendar year thereafter, to the eligible applicant that pays the local contribution required under par. (b) 1. for an urban mass transit system that has annual operating expenses in excess of $20,000,000 but less than $80,000,000. If the eligible applicant that receives aid under this subd. 6. d. is served by more than one urban mass transit system, the eligible applicant may allocate the aid between the urban mass transit systems in any manner the eligible applicant considers desirable.
19,370Section 370. 85.20 (4m) (a) 6. e. of the statutes is amended to read: 85.20 (4m) (a) 6. e. From the appropriation under s. 20.395 (1) (hw) (hf), the department may pay the uniform percentage for each eligible applicant for a commuter or light rail system that has been enumerated under s. 85.062 (3). An eligible applicant may not receive aid under subd. 6. cm. or d., 7., or 8. for a commuter rail or light rail transit system.
19,371Section 371. 85.20 (4m) (a) 7. a. of the statutes is amended to read: 85.20 (4m) (a) 7. a. From the appropriation under s. 20.395 (1) (hr) (hb), beginning with aid payable for calendar year 2002 and for each calendar year thereafter, the uniform percentage for each eligible applicant served by an urban mass transit system operating within an urbanized area having a population as shown in the 2010 federal decennial census of at least 50,000 or receiving federal mass transit aid for such area, and not specified in subd. 6.
19,372Section 372. 85.20 (4m) (a) 7. b. of the statutes is amended to read: 85.20 (4m) (a) 7. b. For the purpose of making allocations under subd. 7. a., the amounts for aids are $24,486,700 in calendar years 2015 to 2019 and $24,976,400 in calendar year years 2020 to 2023 and $25,475,900 in each calendar year thereafter. These amounts, to the extent practicable, shall be used to determine the uniform percentage in the particular calendar year.
19,373Section 373. 85.20 (4m) (a) 8. a. of the statutes is amended to read: 85.20 (4m) (a) 8. a. From the appropriation under s. 20.395 (1) (hs) (hc), beginning with aid payable for calendar year 2002 and for each calendar year thereafter, the uniform percentage for each eligible applicant served by an urban mass transit system operating within an area having a population as shown in the 2010 federal decennial census of less than 50,000 or receiving federal mass transit aid for such area.
19,374Section 374. 85.20 (4m) (a) 8. b. of the statutes is amended to read: 85.20 (4m) (a) 8. b. For the purpose of making allocations under subd. 8. a., the amounts for aids are $5,188,900 in calendar years 2015 to 2019 and $5,292,700 in calendar year years 2020 to 2023 and $5,398,600 in each calendar year thereafter. These amounts, to the extent practicable, shall be used to determine the uniform percentage in the particular calendar year.
