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SB70-AA1,510,2322 71.47 (8m) Universal changing station credit. (a) Definitions. In this
23subsection:
SB70-AA1,510,2524 1. “Claimant" means a person who files a claim under this subsection and meets
25either of the following conditions during the preceding taxable year:
SB70-AA1,511,1
1a. Had gross receipts that did not exceed $1,000,000.
SB70-AA1,511,22 b. Employed no more than 30 full-time employees.
SB70-AA1,511,43 2. “Full-time employee” means an individual who is employed for at least 30
4hours per week for 20 or more calendar weeks during a taxable year.
SB70-AA1,511,55 3. “Universal changing station” has the meaning given in s. 71.07 (8m) (a) 3.
SB70-AA1,511,106 (b) Filing claims. For taxable years beginning after December 31, 2022, subject
7to the limitations provided in this subsection, a claimant may claim as a credit
8against the tax imposed under s. 71.43, up to the amount of those taxes, an amount
9equal to 50 percent of the amount the claimant paid during the taxable year to install
10a universal changing station.
SB70-AA1,511,1611 (c) Limitations. 1. No credit may be claimed under this subsection unless the
12universal changing station is installed in a single-occupant restroom that measures
13at least 8 feet by 10 feet, with adequate space for a wheelchair and a care provider
14to maneuver; that is equipped with a waste receptacle, a toilet, a lavatory, a soap
15dispenser, and a paper towel dispenser; and that complies with accessibility
16standards under the federal Americans with Disabilities Act.
SB70-AA1,511,1717 2. The credit claimed under this subsection may not exceed $5,125.
SB70-AA1,511,2418 3. Partnerships, limited liability companies, and tax-option corporations may
19not claim the credit under this subsection, but the eligibility for, and the amount of,
20the credit are based on the amounts paid by the entity. A partnership, limited
21liability company, or tax-option corporation shall compute the amount of credit that
22each of its partners, members, or shareholders may claim and shall provide that
23information to each of them. Partners, members, and shareholders may claim the
24credit in proportion to their ownership interests.
SB70-AA1,512,2
1(d) Administration. Section 71.28 (4) (e) to (h), as it applies to the credit under
2s. 71.28 (4), applies to the credit under this subsection.
SB70-AA1,1118 3Section 1118. 71.49 (1) (cu) of the statutes is created to read:
SB70-AA1,512,44 71.49 (1) (cu) Universal changing station credit under s. 71.47 (8m).”.
SB70-AA1,512,5 5189. Page 374, line 11: after that line insert:
SB70-AA1,512,6 6 Section 1119. 71.26 (3) (j) of the statutes is amended to read:
SB70-AA1,512,157 71.26 (3) (j) Sections 243, 244, 245, 245A, 246 and 246A are excluded and
8replaced by the rule that corporations may deduct from income dividends received
9from a corporation with respect to its common stock if the corporation receiving the
10dividends owns, directly or indirectly, during the entire taxable year at least 70
11percent of the total combined voting stock of the payor corporation. In this
12paragraph, “dividends received" means gross dividends minus taxes on those
13dividends paid to a foreign nation and claimed as a deduction under this chapter. The
14same dividends may not be deducted more than once and may not be used in the
15determination of a net business loss under ss. 71.26 (4) and 71.45 (4)
.
SB70-AA1,1120 16Section 1120. 71.26 (4) (a) of the statutes is amended to read:
SB70-AA1,513,1017 71.26 (4) (a) Except as provided in par. (b) and s. 71.80 (25), a corporation,
18except a tax-option corporation or an insurer to which s. 71.45 (4) applies, may offset
19against its Wisconsin net business income any Wisconsin net business loss incurred
20in any of the 20 immediately preceding taxable years, if the corporation was subject
21to taxation under this chapter in the taxable year in which the loss was incurred, to
22the extent not offset by other items of Wisconsin income in the loss year and by
23Wisconsin net business income of any year between the loss year and the taxable year
24for which an offset is claimed. For purposes of this subsection, Wisconsin net

1business income or loss shall consist of all the income attributable to the operation
2of a trade or business in this state, less the business expenses allowed as deductions
3in computing net income, except that the dividends received deduction under sub. (3)
4(j) may not be used in the determination of a net business loss
. The Wisconsin net
5business income or loss of corporations engaged in business within and without the
6state shall be determined under s. 71.25 (6) and (10) to (12). Nonapportionable losses
7having a Wisconsin situs under s. 71.25 (5) (b) shall be included in Wisconsin net
8business loss; and nonapportionable income having a Wisconsin situs under s. 71.25
9(5) (b), whether taxable or exempt, shall be included in other items of Wisconsin
10income and Wisconsin net business income for purposes of this subsection.
SB70-AA1,1121 11Section 1121. 71.45 (4) (a) of the statutes is amended to read:
SB70-AA1,513,2412 71.45 (4) (a) Except as provided in par. (b) and s. 71.80 (25), insurers computing
13tax under this subchapter may subtract from Wisconsin net income any Wisconsin
14net business loss incurred in any of the 20 immediately preceding taxable years, if
15the insurer was subject to taxation under this chapter in the taxable year in which
16the loss was incurred, to the extent not offset by Wisconsin net business income of
17any year between the loss year and the taxable year for which an offset is claimed
18and computed without regard to sub. (2) (a) 8. and 9. and this subsection and limited
19to the amount of net income, but no loss incurred for a taxable year before taxable
20year 1987 by a nonprofit service plan of sickness care under ch. 148, or dental care
21under s. 447.13 may be treated as a net business loss of the successor service insurer
22under ch. 613 operating by virtue of s. 148.03 or 447.13. For purposes of this
23paragraph, the dividends received deduction under s. 71.26 (3) (j) may not be used
24in the determination of a net business loss.
SB70-AA1,9337 25Section 9337. Initial applicability; Revenue.
SB70-AA1,514,2
1(1) Dividends received deduction. The treatment of ss. 71.26 (3) (j) and (4) (a)
2and 71.45 (4) (a) first applies to taxable years beginning after December 31, 2022.”.
SB70-AA1,514,3 3190. Page 374, line 11: after that line insert:
SB70-AA1,514,4 4 Section 1122. 71.05 (8) (a) of the statutes is amended to read:
SB70-AA1,514,115 71.05 (8) (a) The carry back of losses to reduce income of prior years may be
6permitted for 2 taxable years.
There shall be added any amount deducted as a federal
7net operating loss carry-back or carry-over and there shall be subtracted for the first
8taxable year for which the subtraction may be made any Wisconsin net operating loss
9carry-back or carry-forward allowable under par. (b) in an amount not in excess of
10the Wisconsin taxable income computed before the deduction of the Wisconsin net
11operating loss carry-back or carry-forward.
SB70-AA1,1123 12Section 1123. 71.05 (8) (b) 1. of the statutes is renumbered 71.05 (8) (b) and
13amended to read:
SB70-AA1,515,414 71.05 (8) (b) Except as provided in s. 71.80 (25), a Wisconsin net operating loss
15may be carried back against Wisconsin taxable income of the previous 2 years and
16then
carried forward against Wisconsin taxable incomes of the next 20 taxable years,
17if the taxpayer was subject to taxation under this chapter in the taxable year in which
18the loss was incurred, to the extent not offset against other income of the year of loss
19and to the extent not offset against Wisconsin modified taxable income of the 2 years
20preceding the loss and
of any year between the loss year and the taxable year for
21which the loss carry-forward is claimed. In this paragraph, “Wisconsin modified
22taxable income" means Wisconsin taxable income with the following exceptions: a
23net operating loss deduction or offset for the loss year or any taxable year before or
24thereafter is not allowed, the deduction for long-term capital gains under subs. (6)

1(b) 9. and 9m., (25), and (25m) is not allowed, the amount deductible for losses from
2sales or exchanges of capital assets may not exceed the amount includable in income
3for gains from sales or exchanges of capital assets and “Wisconsin modified taxable
4income" may not be less than zero.
SB70-AA1,1124 5Section 1124. 71.05 (8) (b) 2. of the statutes is repealed.
SB70-AA1,1125 6Section 1125. 71.05 (8) (c) of the statutes is repealed.
SB70-AA1,1126 7Section 1126. 71.80 (25) (a) of the statutes is renumbered 71.80 (25) and
8amended to read:
SB70-AA1,515,139 71.80 (25) Net operating and business loss carry-forward and carry-back.
10No offset of Wisconsin income may be made under s. 71.05 (8) (b) 1., 71.26 (4) (a), or
1171.45 (4) (a) unless the incurred loss was computed on a return that was filed within
124 years of the unextended due date for filing the original return for the taxable year
13in which the loss was incurred.
SB70-AA1,1127 14Section 1127. 71.80 (25) (b) of the statutes is repealed.
SB70-AA1,9337 15Section 9337. Initial applicability; Revenue.
SB70-AA1,515,1816 (1) Net operating losses. The treatment of ss. 71.05 (8) (a), (b) 1. and 2., and
17(c) and 71.80 (25) (a) and (b) first applies to taxable years beginning after December
1831, 2022.”.
SB70-AA1,515,19 19191. Page 374, line 11: after that line insert:
SB70-AA1,515,20 20 Section 1128. 71.05 (6) (b) 4. (intro.) of the statutes is amended to read:
SB70-AA1,516,1121 71.05 (6) (b) 4. (intro.) Disability For taxable years beginning before January
221, 2023, disability
payments other than disability payments that are paid from a
23retirement plan, the payments from which are exempt under subd. subds. 54. and
2454m.
and sub. (1) (am) and (an), if the individual either is single or is married and

1files a joint return and is under 65 years of age before the close of the taxable year
2to which the subtraction relates, retired on disability, and, when the individual
3retired, was permanently and totally disabled. In this subdivision, “permanently
4and totally disabled" means an individual who is unable to engage in any substantial
5gainful activity by reason of any medically determinable physical or mental
6impairment that can be expected to result in death or which has lasted or can be
7expected to last for a continuous period of not less than 12 months. An individual
8shall not be considered permanently and totally disabled for purposes of this
9subdivision unless proof is furnished in such form and manner, and at such times,
10as prescribed by the department. The exclusion under this subdivision shall be
11determined as follows:
SB70-AA1,1129 12Section 1129. 71.05 (6) (b) 4m. of the statutes is created to read:
SB70-AA1,517,213 71.05 (6) (b) 4m. For taxable years beginning after December 31, 2022,
14disability payments other than disability payments that are paid from a retirement
15plan, the payments from which are exempt under subds. 54. and 54m. and sub. (1)
16(am) and (an), if the individual is under 65 years of age before the close of the taxable
17year to which the subtraction relates, retired on disability, and, when the individual
18retired, was permanently and totally disabled. In this subdivision, “permanently
19and totally disabled" means an individual who is unable to engage in any substantial
20gainful activity by reason of any medically determinable physical or mental
21impairment that can be expected to result in death or which has lasted or can be
22expected to last for a continuous period of not less than 12 months. An individual
23shall not be considered permanently and totally disabled for purposes of this
24subdivision unless proof is furnished in such form and manner, and at such times,

1as prescribed by the department. The exclusion under this subdivision shall be
2determined as follows:
SB70-AA1,517,63 a. If the individual is single or files as a head of household and the individual's
4federal adjusted gross income in the year to which the subtraction relates is less than
5$30,000, the maximum subtraction is $5,500 or the amount of disability pay reported
6as income, whichever is less.
SB70-AA1,517,107 b. If the individual is married and is a joint filer and the couple's federal
8adjusted gross income in the year to which the subtraction relates is less than
9$60,000, the maximum subtraction is $5,500 per spouse that is disabled or the
10amount of disability pay reported as income, whichever is less.
SB70-AA1,517,1411 c. If the individual is married and files a separate return and the sum of both
12spouses' federal adjusted gross income in the year to which the subtraction relates
13is less than $60,000, the maximum subtraction is $5,500 or the amount of disability
14pay reported as income, whichever is less.”.
SB70-AA1,517,15 15192. Page 374, line 11: after that line insert:
SB70-AA1,517,16 16 Section 1130. 77.54 (62) of the statutes is repealed.
SB70-AA1,9437 17Section 9437. Effective dates; Revenue.
SB70-AA1,517,1918 (1) Sales and use tax exemption for farm-raised deer. The treatment of s.
1977.54 (62) takes effect on the first day of the 3rd month beginning after publication.”.
SB70-AA1,517,20 20193. Page 374, line 11: after that line insert:
SB70-AA1,517,21 21 Section 1131. 238.399 (3) (a) of the statutes is amended to read:
SB70-AA1,517,2322 238.399 (3) (a) The corporation may designate any number of not more than
2330
enterprise zones in this state.
SB70-AA1,1132 24Section 1132. 238.399 (3) (am) of the statutes is repealed.
SB70-AA1,1133
1Section 1133. 238.399 (3) (em) of the statutes is created to read:
SB70-AA1,518,72 238.399 (3) (em) If the corporation revokes all certifications for tax benefits
3within a designated enterprise zone or all certifications for tax benefits within a
4designated enterprise zone expire, the corporation may cancel the designation of that
5enterprise zone. After canceling the designation of an enterprise zone, the
6corporation may designate a new enterprise zone subject to the limits under this
7subsection.
SB70-AA1,9149 8Section 9149. Nonstatutory provisions; Wisconsin Economic
9Development Corporation.
SB70-AA1,518,1310 (1) Enterprise zone designation limit. The treatment of s. 238.399 (3) (a) may
11not be construed to require that the Wisconsin Economic Development Corporation
12revoke a certification for tax benefits under s. 238.399 that is in effect on the effective
13date of this subsection.”.
SB70-AA1,518,14 14194. Page 374, line 11: after that line insert:
SB70-AA1,518,15 15 Section 1. 139.44 (4) of the statutes is amended to read:
SB70-AA1,518,1916 139.44 (4) Any person who refuses to permit the examination or inspection
17authorized in s. 139.39 (2) or 139.83 (1) may be fined not more than $500 or
18imprisoned not more than 90 days or both. Such refusal shall be cause for immediate
19suspension or revocation of permit by the secretary.
SB70-AA1,2 20Section 2. 139.75 (1m) of the statutes is created to read:
SB70-AA1,518,2421 139.75 (1m) “Cigar” means a roll, of any size or shape, of tobacco for smoking
22that is made wholly or in part of tobacco, regardless of whether the tobacco is pure,
23flavored, adulterated, or mixed with an ingredient, if the roll has a wrapper made
24wholly or in part of tobacco.
SB70-AA1,3
1Section 3. 139.75 (4t) of the statutes is created to read:
SB70-AA1,519,32 139.75 (4t) “Little cigar” means a cigar that has an integrated cellulose acetate
3filter and is wrapped in a substance containing tobacco.
SB70-AA1,4 4Section 4. 139.75 (12) of the statutes is amended to read:
SB70-AA1,519,125 139.75 (12) “Tobacco products" means cigars; little cigars; cheroots; stogies;
6periques; granulated, plug cut, crimp cut, ready-rubbed and other smoking tobacco;
7snuff, including moist snuff; snuff flour; cavendish; plug and twist tobacco; fine cut
8and other chewing tobaccos; shorts; refuse scraps, clippings, cuttings and sweepings
9of tobacco and other kinds and forms of tobacco prepared in such manner as to be
10suitable for chewing or smoking in a pipe or otherwise, or both for chewing and
11smoking; but “tobacco products" does not include cigarettes, as defined under s.
12139.30 (1m).
SB70-AA1,5 13Section 5. 139.76 (1) of the statutes is amended to read:
SB70-AA1,520,714 139.76 (1) An excise tax is imposed upon the sale, offering or exposing for sale,
15possession with intent to sell or removal for consumption or sale or other disposition
16for any purpose of tobacco products by any person engaged as a distributor of them
17at the rate, for tobacco products, not including moist snuff and vapor products, of 71
18percent of the manufacturer's established list price to distributors without
19diminution by volume or other discounts on domestic products
and, for moist snuff,
20at the rate of 100 percent of the manufacturer's established list price to distributors
21without diminution by volume or other discounts on domestic products. The tax
22imposed under this subsection on cigars shall not exceed an amount equal to 50 cents
23for each cigar. On products imported from another country, not including moist snuff
24and vapor products, the rate of tax is 71 percent of the amount obtained by adding
25the manufacturer's list price to the federal tax, duties and transportation costs to the

1United States. On moist snuff imported from another country, the rate of the tax is
2100 percent of the amount obtained by adding the manufacturer's list price to the
3federal tax, duties, and transportation costs to the United States.
The tax attaches
4at the time the tobacco products are received by the distributor in this state. The tax
5shall be passed on to the ultimate consumer of the tobacco products. All tobacco
6products received in this state for sale or distribution within this state, except
7tobacco products actually sold as provided in sub. (2), shall be subject to such tax.
SB70-AA1,6u 8Section 6u. 139.76 (1) of the statutes, as affected by 2023 Wisconsin Act ....
9(this act), is amended to read:
SB70-AA1,520,2110 139.76 (1) An excise tax is imposed upon the sale, offering or exposing for sale,
11possession with intent to sell or removal for consumption or sale or other disposition
12for any purpose of tobacco products by any person engaged as a distributor of them
13at the rate, for tobacco products, not including moist snuff and vapor products little
14cigars
, of 71 percent of the manufacturer's list price and, for moist snuff, at the rate
15of 100 percent of the manufacturer's list price. The tax imposed under this
16subsection on cigars, except little cigars, shall not exceed an amount equal to 50 cents
17for each cigar. The tax attaches at the time the tobacco products are received by the
18distributor in this state. The tax shall be passed on to the ultimate consumer of the
19tobacco products. All tobacco products received in this state for sale or distribution
20within this state, except tobacco products actually sold as provided in sub. (2), shall
21be subject to such tax.
SB70-AA1,7 22Section 7. 139.76 (1b) of the statutes is created to read:
SB70-AA1,521,423 139.76 (1b) The tax under sub. (1) is imposed on little cigars at the rate of 126
24mills on each little cigar, regardless of weight. To evidence payment of the tax
25imposed under this section on little cigars, the department shall provide stamps. A

1person who has paid the tax shall affix stamps of the proper denomination to each
2package in which little cigars are packed, prior to the first sale within this state.
3Section 139.32 as it applies to the tax under s. 139.31 applies to the tax imposed
4under this section on little cigars.
SB70-AA1,8 5Section 8. 139.78 (1) of the statutes is amended to read:
SB70-AA1,521,146 139.78 (1) A tax is imposed upon the use or storage by consumers of tobacco
7products in this state at the rate, for tobacco products, not including moist snuff and
8vapor products, of 71 percent of the cost of the tobacco products manufacturer's list
9price
and, for moist snuff, at the rate of 100 percent of the manufacturer's established
10list price to distributors without diminution by volume or other discounts on
11domestic products
. The tax imposed under this subsection on cigars shall not exceed
12an amount equal to 50 cents for each cigar. The tax does not apply if the tax imposed
13by s. 139.76 (1) on the tobacco products has been paid or if the tobacco products are
14exempt from the tobacco products tax under s. 139.76 (2).
SB70-AA1,9u 15Section 9u. 139.78 (1) of the statutes, as affected by 2023 Wisconsin Act ....
16(this act), is amended to read:
SB70-AA1,521,2417 139.78 (1) A tax is imposed upon the use or storage by consumers of tobacco
18products in this state at the rate, for tobacco products, not including moist snuff and
19vapor products little cigars, of 71 percent of the manufacturer's list price and, for
20moist snuff, at the rate of 100 percent of the manufacturer's list price. The tax
21imposed under this subsection on cigars, except little cigars, shall not exceed an
22amount equal to 50 cents for each cigar. The tax does not apply if the tax imposed
23by s. 139.76 (1) on the tobacco products has been paid or if the tobacco products are
24exempt from the tobacco products tax under s. 139.76 (2).
SB70-AA1,10 25Section 10. 139.78 (1b) of the statutes is created to read:
SB70-AA1,522,5
1139.78 (1b) A tax is imposed and levied upon the use or storage of little cigars
2in this state by any person for any purpose. The tax is levied and shall be collected
3at the same rate as provided for in s. 139.76 (1b). The tax under this subsection does
4not apply if the tax imposed by s. 139.76 (1) has been paid or if the little cigars are
5exempt from tax under s. 139.76 (2).
SB70-AA1,11 6Section 11. 139.83 of the statutes is renumbered 139.83 (1).
SB70-AA1,12 7Section 12. 139.83 (2) of the statutes is created to read:
SB70-AA1,522,118 139.83 (2) Sections 139.315, 139.32, 139.321, 139.322, 139.34, 139.35, 139.36,
9139.362, 139.363, 139.38, 139.395, 139.41, 139.42, 139.43, and 139.44 (8), as they
10apply to the taxes under subch. II, apply to the administration and enforcement of
11this subchapter for little cigars.
SB70-AA1,9437 12Section 9437. Effective dates; Revenue.
SB70-AA1,522,1613 (1) Little cigars. The treatment of ss. 139.44 (4), 139.75 (1m), (4t), and (12),
14139.76 (1) (by Section 6u) and (1b), and 139.78 (1) (by Section 9u) and (1b), the
15renumbering of s. 139.83, and the creation of s. 139.83 (2) take effect on the first day
16of the 3rd month beginning after publication.”.
SB70-AA1,522,17 17195. Page 374, line 11: after that line insert:
SB70-AA1,522,18 18 Section 1134. 71.07 (3w) (a) 2m. of the statutes is created to read:
SB70-AA1,522,2019 71.07 (3w) (a) 2m. “Contract” means the contract between the claimant and the
20Wisconsin Economic Development Corporation under s. 238.399.
SB70-AA1,1135 21Section 1135. 71.07 (3w) (a) 6. of the statutes is renumbered 71.07 (3w) (a) 6.
22a. and amended to read:
SB70-AA1,523,223 71.07 (3w) (a) 6. a. “Zone payroll" means the amount of state payroll that is
24attributable to wages paid to full-time employees for services that are performed in

1an enterprise zone. “Zone Except as provided in subd. 6. b., “zone payroll" does not
2include the amount of wages paid to any full-time employees that exceeds $100,000.
SB70-AA1,1136 3Section 1136. 71.07 (3w) (a) 6. b. of the statutes is created to read:
SB70-AA1,523,64 71.07 (3w) (a) 6. b. For a claimant whose contract is executed after December
531, 2023, “zone payroll" does not include the amount of wages paid to any full-time
6employees that exceeds $141,300.
SB70-AA1,1137 7Section 1137. 71.07 (3w) (b) (intro.) of the statutes is amended to read:
SB70-AA1,523,118 71.07 (3w) (b) Filing claims under pre-2024 contracts; payroll. (intro.) Subject
9to the limitations provided in this subsection and s. 238.399 or s. 560.799, 2009 stats.,
10a claimant whose contract is executed prior to January 1, 2024, may claim as a credit
11against the tax imposed under s. 71.02 or 71.08 an amount calculated as follows:
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