Amendment SA1-SSA2-SB70

SB70-SSA2-SA1,533,13 71.47 (3y) (b) 5. An For taxable years beginning before January 1, 2023, an amount, as determined by the Wisconsin Economic Development Corporation under s. 238.308 (4) (a) 5., equal to a percentage of the amount of wages that the claimant paid to an eligible employee in the taxable year if the position in which the eligible employee was employed was created or retained in connection with the claimant's location or retention of the claimant's corporate headquarters in Wisconsin and the job duties associated with the eligible employee's position involve the performance of corporate headquarters functions.

SB70-SSA2-SA1,1153 Section 1153. 71.47 (3y) (b) 5m. of the statutes is created to read:

SB70-SSA2-SA1,533,20 71.47 (3y) (b) 5m. For taxable years beginning after December 31, 2022, an amount, as determined by the Wisconsin Economic Development Corporation under s. 238.308 (4) (a) 5., equal to a percentage of the amount of wages that the claimant paid to an eligible employee in the taxable year if the position in which the eligible employee was employed was created or retained in connection with the claimant's location or retention of the claimant's corporate headquarters in Wisconsin.

SB70-SSA2-SA1,1154 Section 1154. 238.308 (4) (a) 3. of the statutes is amended to read:

SB70-SSA2-SA1,534,4 238.308 (4) (a) 3. An amount equal to up to 50 percent of the person's training costs incurred to undertake activities to enhance an eligible employee's general knowledge, employability, and flexibility in the workplace; to develop skills unique to the person's workplace or equipment; or to develop skills that will increase the quality of the person's product upgrade or improve the job-related skills of an eligible employee, train an eligible employee on the use of job-related new technologies, or provide job-related training to an eligible employee whose employment with the person represents the employee's first full-time job.

SB70-SSA2-SA1,1155 Section 1155. 238.308 (4) (a) 5. of the statutes is amended to read:

SB70-SSA2-SA1,534,11 238.308 (4) (a) 5. An amount, as determined by the corporation, equal to a percentage of the amount of wages that the person paid to an eligible employee in the taxable year, if the position in which the eligible employee was employed was created or retained in connection with the person's location or retention of the person's corporate headquarters in Wisconsin and the job duties associated with the eligible employee's position involve the performance of corporate headquarters functions.”.

SB70-SSA2-SA1,534,12 197. Page 374, line 11: after that line insert:

SB70-SSA2-SA1,534,13 “ Section 1156. 71.07 (3y) (b) 6. of the statutes is created to read:

SB70-SSA2-SA1,534,18 71.07 (3y) (b) 6. For taxable years beginning after December 31, 2023, an amount, as determined by the Wisconsin Economic Development Corporation under s. 238.308 (4) (a) 6., equal to a percentage, not to exceed 25 percent, of the claimant's energy efficiency or renewable energy project expenditures on real or personal property located in this state.

SB70-SSA2-SA1,1157 Section 1157. 71.28 (3y) (b) 6. of the statutes is created to read:

SB70-SSA2-SA1,534,24 71.28 (3y) (b) 6. For taxable years beginning after December 31, 2023, an amount, as determined by the Wisconsin Economic Development Corporation under s. 238.308 (4) (a) 6., equal to a percentage, not to exceed 25 percent, of the claimant's energy efficiency or renewable energy project expenditures on real or personal property located in this state.

SB70-SSA2-SA1,1158 Section 1158. 71.47 (3y) (b) 6. of the statutes is created to read:

SB70-SSA2-SA1,535,6 71.47 (3y) (b) 6. For taxable years beginning after December 31, 2023, an amount, as determined by the Wisconsin Economic Development Corporation under s. 238.308 (4) (a) 6., equal to a percentage, not to exceed 25 percent, of the claimant's energy efficiency or renewable energy project expenditures on real or personal property located in this state.

SB70-SSA2-SA1,1159 Section 1159. 238.308 (4) (a) 6. of the statutes is created to read:

SB70-SSA2-SA1,535,12 238.308 (4) (a) 6. An amount equal to up to 25 percent of the person's energy efficiency or renewable energy project expenditures on real or personal property located in this state. When making an award under this subdivision, the corporation shall ensure that the percentage of expenditures taken into account positively correlates to the scale of the project.

SB70-SSA2-SA1,9349 Section 9349. Initial applicability; Wisconsin Economic Development Corporation.

SB70-SSA2-SA1,535,17 (1) Energy efficiency and renewable energy project expenditures for business development tax credit. The treatment of s. 238.308 (4) (a) 6. first applies to credits awarded under s. 238.308 on January 1, 2024.”.

SB70-SSA2-SA1,535,18 198. Page 374, line 11: after that line insert:

SB70-SSA2-SA1,535,19 “ Section 1160. 71.07 (5n) (d) 2. of the statutes is amended to read:

SB70-SSA2-SA1,536,4 71.07 (5n) (d) 2. For Except as provided in subd. 2m., for purposes of determining a claimant's eligible qualified production activities income under this subsection, the claimant shall multiply the claimant's qualified production activities income from property manufactured by the claimant by the manufacturing property factor and qualified production activities income from property produced, grown, or extracted by the claimant by the agriculture property factor. This subdivision does not apply if the claimant's entire qualified production activities income results from the sale of tangible personal property that was manufactured, produced, grown, or extracted wholly in this state by the claimant.

SB70-SSA2-SA1,1161 Section 1161. 71.07 (5n) (d) 2m. of the statutes is created to read:

SB70-SSA2-SA1,536,13 71.07 (5n) (d) 2m. For taxable years beginning after December 31, 2022, for purposes of determining a claimant's eligible qualified production activities income from manufacturing under this subsection, the claimant shall multiply the claimant's qualified production activities income, not exceeding $300,000, from property manufactured by the claimant by the manufacturing property factor. This subdivision does not apply if the claimant's entire qualified production activities income results from the sale of tangible personal property that was manufactured, produced, grown, or extracted wholly in this state by the claimant.

SB70-SSA2-SA1,1162 Section 1162. 71.28 (5n) (d) 2. of the statutes is amended to read:

SB70-SSA2-SA1,536,23 71.28 (5n) (d) 2. Except as provided in subd. subds. 2m. and 3., for purposes of determining a claimant's eligible qualified production activities income under this subsection, the claimant shall multiply the claimant's qualified production activities income from property manufactured by the claimant by the manufacturing property factor and qualified production activities income from property produced, grown, or extracted by the claimant by the agriculture property factor. This subdivision does not apply if the claimant's entire qualified production activities income results from the sale of tangible personal property that was manufactured, produced, grown, or extracted wholly in this state by the claimant.

SB70-SSA2-SA1,1163 Section 1163. 71.28 (5n) (d) 2m. of the statutes is created to read:

SB70-SSA2-SA1,537,9 71.28 (5n) (d) 2m. Except as provided in subd. 3., for taxable years beginning after December 31, 2022, for purposes of determining a claimant's eligible qualified production activities income from manufacturing under this subsection, the claimant shall multiply the claimant's qualified production activities income, not exceeding $300,000, from property manufactured by the claimant by the manufacturing property factor. This subdivision does not apply if the claimant's entire qualified production activities income results from the sale of tangible personal property that was manufactured, produced, grown, or extracted wholly in this state by the claimant.

SB70-SSA2-SA1,1164 Section 1164. 71.28 (5n) (d) 3. a. of the statutes is amended to read:

SB70-SSA2-SA1,537,12 71.28 (5n) (d) 3. a. The eligible qualified production activities income determined under subd. 2. or 2m.”.

SB70-SSA2-SA1,537,13 199. Page 374, line 11: after that line insert:

SB70-SSA2-SA1,537,14 “ Section 1165. 71.07 (4k) (e) 2. a. of the statutes is amended to read:

SB70-SSA2-SA1,538,2 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).

SB70-SSA2-SA1,1166 Section 1166. 71.07 (4k) (e) 2. ad. of the statutes is created to read:

SB70-SSA2-SA1,538,9 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 50 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).

SB70-SSA2-SA1,1167 Section 1167. 71.07 (4k) (e) 2. b. of the statutes is amended to read:

SB70-SSA2-SA1,538,16 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.

SB70-SSA2-SA1,1168 Section 1168. 71.28 (4) (k) 1. b. of the statutes is amended to read:

SB70-SSA2-SA1,538,23 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).

SB70-SSA2-SA1,1169 Section 1169. 71.28 (4) (k) 1. c. of the statutes is created to read:

SB70-SSA2-SA1,539,6 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 50 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).

SB70-SSA2-SA1,1170 Section 1170. 71.47 (4) (k) 1. b. of the statutes is amended to read:

SB70-SSA2-SA1,539,13 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).

SB70-SSA2-SA1,1171 Section 1171. 71.47 (4) (k) 1. c. of the statutes is created to read:

SB70-SSA2-SA1,539,20 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 50 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).”.

SB70-SSA2-SA1,539,21 200. Page 374, line 11: after that line insert:

SB70-SSA2-SA1,539,22 “ Section 1172. 20.115 (7) (gc) of the statutes is amended to read:

SB70-SSA2-SA1,540,3 20.115 (7) (gc) Industrial hemp and marijuana. All moneys received under s. 94.55 for regulation of activities relating to industrial hemp under s. 94.55 and to marijuana under s. 94.56.

SB70-SSA2-SA1,1173 Section 1173. 20.115 (7) (ge) of the statutes is created to read:

SB70-SSA2-SA1,540,8 20.115 (7) (ge) Marijuana producers and processors; official logotype. All moneys received under s. 94.56 for regulation of activities relating to marijuana under s. 94.56, for conducting public awareness campaigns under s. 94.56, and for the creation of a logotype under s. 100.145.

SB70-SSA2-SA1,1174 Section 1174. 20.435 (5) (q) of the statutes is created to read:

SB70-SSA2-SA1,540,11 20.435 (5) (q) Payments to counties. From the community reinvestment fund, all moneys received under subch. IV of ch. 139 for grants to counties under s. 250.22.

SB70-SSA2-SA1,1175 Section 1175. 20.566 (1) (bn) of the statutes is created to read:

SB70-SSA2-SA1,540,17 20.566 (1) (bn) Administration and enforcement of marijuana tax and regulation. The amounts in the schedule for the purposes of administering the marijuana tax imposed under subch. IV of ch. 139 and for the costs incurred in enforcing the taxing and regulation of marijuana producers, marijuana processors, and marijuana retailers under subch. IV of ch. 139.

SB70-SSA2-SA1,1176 Section 1176. 20.835 (2) (eq) of the statutes is created to read:

SB70-SSA2-SA1,540,20 20.835 (2) (eq) Marijuana tax refunds. A sum sufficient to pay refunds under subch. IV of ch. 139.

SB70-SSA2-SA1,1177 Section 1177. 25.316 of the statutes is created to read:

SB70-SSA2-SA1,540,24 25.316 Community reinvestment fund. There is established a separate nonlapsible trust fund, designated the community reinvestment fund consisting of all moneys received under subch. IV of ch. 139, including interest and penalties.

SB70-SSA2-SA1,1178 Section 1178. 49.148 (4) (a) of the statutes is amended to read:

SB70-SSA2-SA1,541,15 49.148 (4) (a) A Wisconsin works Works agency shall require a participant in a community service job or transitional placement who, after August 22, 1996, was convicted in any state or federal court of a felony that had as an element possession, use or distribution of a controlled substance to submit to a test for use of a controlled substance as a condition of continued eligibility. If the test results are positive, the Wisconsin works Works agency shall decrease the presanction benefit amount for that participant by not more than 15 percent for not fewer than 12 months, or for the remainder of the participant's period of participation in a community service job or transitional placement, if less than 12 months. If, at the end of 12 months, the individual is still a participant in a community service job or transitional placement and submits to another test for use of a controlled substance and if the results of the test are negative, the Wisconsin works Works agency shall discontinue the reduction under this paragraph. In this subsection, “controlled substance” does not include tetrahydrocannabinols in any form, including tetrahydrocannabinols contained in marijuana, obtained from marijuana, or chemically synthesized.

SB70-SSA2-SA1,1179 Section 1179. 49.79 (1) (b) of the statutes is amended to read:

SB70-SSA2-SA1,541,20 49.79 (1) (b) “Controlled substance" has the meaning given in 21 USC 802 (6), except that “controlled substance” does not include tetrahydrocannabinols in any form, including tetrahydrocannabinols contained in marijuana, obtained from marijuana, or chemically synthesized.

SB70-SSA2-SA1,1180 Section 1180. 59.54 (25) (title) of the statutes is amended to read:

SB70-SSA2-SA1,541,22 59.54 (25) (title) Possession Regulation of marijuana.

SB70-SSA2-SA1,1181 Section 1181. 59.54 (25) (a) (intro.) of the statutes is amended to read:

SB70-SSA2-SA1,542,7 59.54 (25) (a) (intro.) The board may enact and enforce an ordinance to prohibit the possession of marijuana, as defined in s. 961.01 (14), subject to the exceptions in s. 961.41 (3g) (intro.), and provide a forfeiture for a violation of the ordinance that is consistent with s. 961.71 or 961.72; except that if a complaint is issued regarding an allegation of possession of more than 25 grams of marijuana, or possession of any amount of marijuana following a conviction in this state for possession of marijuana alleging a violation of s. 961.72 (2) (b) 2. or (c) 3., the subject of the complaint may not be prosecuted under this subsection for the same action that is the subject of the complaint unless all of the following occur:

SB70-SSA2-SA1,1182 Section 1182. 66.0107 (1) (bm) of the statutes is amended to read:

SB70-SSA2-SA1,542,18 66.0107 (1) (bm) Enact and enforce an ordinance to prohibit the possession of marijuana, as defined in s. 961.01 (14), subject to the exceptions in s. 961.41 (3g) (intro.), and provide a forfeiture for a violation of the ordinance that is consistent with s. 961.71 or 961.72; except that if a complaint is issued regarding an allegation of possession of more than 25 grams of marijuana, or possession of any amount of marijuana following a conviction in this state for possession of marijuana alleging a violation of s. 961.72 (2) (b) 2. or (c) 3., the subject of the complaint may not be prosecuted under this paragraph for the same action that is the subject of the complaint unless the charges are dismissed or the district attorney declines to prosecute the case.

SB70-SSA2-SA1,1183 Section 1183. 66.04185 of the statutes is created to read:

SB70-SSA2-SA1,542,23 66.04185 Cultivation of tetrahydrocannabinols. No city, village, town, or county may prohibit cultivating tetrahydrocannabinols outdoors if the cultivation is by an individual who has no more than 6 marijuana plants at one time for his or her personal use.

SB70-SSA2-SA1,1184 Section 1184. 73.17 of the statutes is created to read:

SB70-SSA2-SA1,543,2 73.17 Medical marijuana registry program. (1) Definitions. In this section:

SB70-SSA2-SA1,543,3 (a) “Debilitating medical condition or treatment” means any of the following:

SB70-SSA2-SA1,543,9 1. Cancer; glaucoma; acquired immunodeficiency syndrome; a positive test for the presence of HIV, antigen or nonantigenic products of HIV, or an antibody to HIV; inflammatory bowel disease, including ulcerative colitis or Crohn's disease; a hepatitis C virus infection; Alzheimer's disease; amyotrophic lateral sclerosis; nail patella syndrome; Ehlers-Danlos Syndrome; post-traumatic stress disorder; or the treatment of these conditions.

SB70-SSA2-SA1,543,13 2. A chronic or debilitating disease or medical condition or the treatment of such a disease or condition that causes cachexia, severe pain, severe nausea, seizures, including those characteristic of epilepsy, or severe and persistent muscle spasms, including those characteristic of multiple sclerosis.

SB70-SSA2-SA1,543,14 (b) “Department” means the department of revenue.

SB70-SSA2-SA1,543,15 (c) “Physician” means a person licensed under s. 448.04 (1) (a).

SB70-SSA2-SA1,543,18 (d) “Qualifying patient” means a person who has been diagnosed by a physician as having or undergoing a debilitating medical condition or treatment but does not include a person under the age of 18 years.

SB70-SSA2-SA1,543,20 (e) “Tax exemption certificate” means a certificate to claim the exemption under s. 77.54 (71).

SB70-SSA2-SA1,543,21 (f) “Usable marijuana" has the meaning given in s. 139.97 (13).

SB70-SSA2-SA1,543,23 (g) “Written certification” means means a statement made by a person's physician if all of the following apply:

SB70-SSA2-SA1,544,2 1. The statement indicates that, in the physician's professional opinion, the person has or is undergoing a debilitating medical condition or treatment and the potential benefits of the person's use of usable marijuana would likely outweigh the health risks for the person.

SB70-SSA2-SA1,544,6 2. The statement indicates that the opinion described in subd. 1. was formed after a full assessment of the person's medical history and current medical condition that was conducted no more than 6 months prior to making the statement and that was made in the course of a bona fide physician-patient relationship.

SB70-SSA2-SA1,544,8 3. The statement is signed by the physician or is contained in the person's medical records.

SB70-SSA2-SA1,544,10 4. The statement contains an expiration date that is no more than 48 months after issuance and the statement has not expired.

SB70-SSA2-SA1,544,13 (2) Application. An adult who is claiming to be a qualifying patient may apply for a registry identification card by submitting to the department a signed application form containing or accompanied by all of the following:

SB70-SSA2-SA1,544,14 (a) His or her name, address, and date of birth.

SB70-SSA2-SA1,544,15 (b) A written certification.

SB70-SSA2-SA1,544,17 (c) The name, address, and telephone number of the person's current physician, as listed in the written certification.

SB70-SSA2-SA1,544,22 (3) Processing the application. The department shall verify the information contained in or accompanying an application submitted under sub. (2) and shall approve or deny the application within 30 days after receiving it. The department may deny an application submitted under sub. (2) only if the required information has not been provided or if false information has been provided.