15,196Section 196. 50.38 (6) (a) 1. of the statutes is amended to read: 50.38 (6) (a) 1. If the federal government does not provide federal financial participation under the federal Medicaid program for amounts collected under sub. (2) (a) or (b) that are used to make payments required under s. 49.45 (3) (e) 11. or (5r), that are transferred under sub. (8) and used to make payments from the Medical Assistance trust fund, or that are transferred under sub. (9) and expended under s. 20.435 (4) (jw), the department shall, from the fund from which the payment or expenditure was made, refund eligible hospitals, other than critical access hospitals, the amount for which the federal government does not provide federal financial participation.
15,197Section 197. 50.38 (6) (b) of the statutes is amended to read: 50.38 (6) (b) On June 30 of each state fiscal year, the department shall, from the appropriation account under s. 20.435 (4) (xc), refund to eligible hospitals, other than critical access hospitals, any amounts not expended or encumbered from that appropriation in the fiscal year or transferred under sub. (8).
15,198Section 198. 50.38 (6) (c) of the statutes is amended to read: 50.38 (6) (c) The department shall allocate any refund under this subsection to eligible hospitals, other than critical access hospitals, in proportion to the percentage of the total assessments collected under sub. (2) (a) that each hospital paid.
15,199Section 199. 50.38 (6m) of the statutes is repealed. 15,200Section 200. 50.38 (7) (intro.) of the statutes is amended to read: 50.38 (7) (intro.) By January 1 June 1 of each year the department shall report to the joint committee on finance all of the following information for the state fiscal year ending the previous June 30:
15,201Section 201. 50.38 (7m) of the statutes is created to read: 50.38 (7m) (a) 1. The department shall submit to the legislative reference bureau for publication in the Wisconsin Administrative Register a notice specifying the information in subd. 2. if any of the following apply:
a. The statewide total of assessment payments in sub. (2) that the department expects to be paid in the current state fiscal year does not equal or exceed $1,356,000,000.
b. The statewide total of Medical Assistance payments required in s. 49.45 (3) (e) 11. that the department expects to be paid in the current state fiscal year does not equal the statewide total of assessment payments in sub. (2) that the department expects to be paid in the current state fiscal year divided by 56.1 percent.
c. The statewide total of assessment payments in sub. (2) that the department expects to be paid in the next state fiscal year does not equal or exceed $1,356,000,000.
d. The statewide total of Medical Assistance payments required in s. 49.45 (3) (e) 11. that the department expects to be paid in the next state fiscal year does not equal the statewide total of assessment payments in sub. (2) that the department expects to be paid in the next state fiscal year divided by 56.1 percent.
2. The department shall include in any notice submitted under subd. 1. all of the following information:
a. The statewide total of assessment payments in sub. (2) that the department expects to be paid in the current state fiscal year.
b. The statewide total of Medical Assistance payments required in s. 49.45 (3) (e) 11. that the department expects to be paid in the current state fiscal year.
c. The statewide total of assessment payments in sub. (2) that the department expects to be paid in the next state fiscal year.
d. The statewide total of Medical Assistance payments required in s. 49.45 (3) (e) 11. that the department expects to be paid in the next state fiscal year.
(b) 1. The department shall submit to the legislative reference bureau for publication in the Wisconsin Administrative Register a notice specifying the information in subd. 2. if, after the department has submitted a notice to the legislative reference bureau for publication in the Wisconsin Administrative Register under par. (a), any of the following apply:
a. The statewide total of assessment payments in sub. (2) that the department expects to be paid in the current state fiscal year equals or exceeds $1,356,000,000.
b. The statewide total of Medical Assistance payments required in s. 49.45 (3) (e) 11. that the department expects to be paid in the current state fiscal year equals the statewide total of assessment payments in sub. (2) that the department expects to be paid in the current state fiscal year divided by 56.1 percent.
c. The statewide total of assessment payments in sub. (2) that the department expects to be paid in the next state fiscal year equals or exceeds $1,356,000,000.
d. The statewide total of Medical Assistance payments required under s. 49.45 (3) (e) 11. that the department expects to be paid in the next state fiscal year equals the statewide total of assessment payments in sub. (2) that the department expects to be paid in the next state fiscal year divided by 56.1 percent.
2. The department shall include in any notice submitted under subd. 1. all of the following information:
a. The statewide total of assessment payments in sub. (2) that the department expects to be paid in the current state fiscal year.
b. The statewide total of Medical Assistance payments required in s. 49.45 (3) (e) 11. that the department expects to be paid in the current state fiscal year.
c. The statewide total of assessment payments in sub. (2) that the department expects to be paid in the next state fiscal year.
d. The statewide total of Medical Assistance payments required in s. 49.45 (3) (e) 11. that the department expects to be paid in the next state fiscal year.
15,202Section 202. 50.38 (8) of the statutes is amended to read: 50.38 (8) In each state fiscal year, the secretary of administration shall transfer from the hospital assessment fund to the Medical Assistance trust fund an amount equal to the amount collected under sub. (2) (a) and (b) for that fiscal year minus the state share of payments to hospitals required under s. 49.45 (3) (e) 11., minus any amounts appropriated under s. 20.285 (1) (qe) and (qj), and minus any refunds paid to hospitals from the hospital assessment fund under sub. (6) (a) in that fiscal year.
15,203Section 203. 50.38 (10) of the statutes is repealed. 15,204Section 204. 59.25 (3) (j) of the statutes is renumbered 59.25 (3) (j) 1. (intro.) and amended to read: 59.25 (3) (j) 1. (intro.) Retain 10 percent all of the following for fees in receiving and paying into the state treasury all money received by the treasurer for the state for fines and forfeitures, except that:
b. For a treasurer in a county other than Milwaukee County, 50 percent of the state forfeitures and fines under chs. 341 to 347, 349, and 351 shall be retained as fees, and retain.
2. Retain the other fees for receiving and paying money into the state treasury that are prescribed by law.
15,205Section 205. 59.25 (3) (j) 1. a. of the statutes is created to read: 59.25 (3) (j) 1. a. Except as provided in subd. 1. b. and c., 10 percent of the state forfeitures and fines.
15,206Section 206. 59.25 (3) (j) 1. c. of the statutes is created to read: 59.25 (3) (j) 1. c. For a treasurer in Milwaukee County, 100 percent of the state forfeitures and fines under chs. 341 to 347, 349, and 351.
15,207Section 207. 66.0602 (2m) (c) of the statutes is created to read: 66.0602 (2m) (c) A political subdivision that acts under s. 66.1113 (2) (k) to impose a tax under ss. 66.1113 (2) and 77.994 shall reduce its levy limit in the current year by an amount equal to 50 percent of the proceeds of that tax in the previous year, less any previous reductions made under this paragraph.
15,208Section 208. 66.1017 (1) (a) of the statutes is amended to read: 66.1017 (1) (a) “Family child care home” means a dwelling licensed as a child care center by the department of children and families under s. 48.65 where care is provided for not more than 8 12 children.
15,209Section 209. 66.1113 (2) (a) of the statutes is amended to read: 66.1113 (2) (a) The governing body of a political subdivision, by a two-thirds vote of the members of the governing body who are present when the vote is taken, may enact an ordinance or adopt a resolution declaring itself to be a premier resort area if, except as provided in pars. (e), (f), (g), (h), (i), and (j), and (k), at least 40 percent of the equalized assessed value of the taxable property within such political subdivision is used by tourism-related retailers.
15,210Section 210. 66.1113 (2) (b) of the statutes is amended to read: 66.1113 (2) (b) Subject to pars. (g), (h), (i), and (j), and (k), a political subdivision that is a premier resort area may impose the tax under s. 77.994.
15,211Section 211. 66.1113 (2) (k) of the statutes is created to read: 66.1113 (2) (k) A political subdivision with a population of not less than 4,000 and not more than 11,000 may enact an ordinance or adopt a resolution declaring itself to be a premier resort area under par. (a), even if less than 40 percent of the equalized assessed value of the taxable property within the political subdivision is used by tourism-related retailers, if the action is approved by a majority of the electors in the political subdivision voting on the resolution at a referendum held prior to June 1, 2025.
15,212Section 212. 70.11 (48) of the statutes is created to read: 70.11 (48) Radio, cellular, and telecommunication towers. Radio, cellular, and telecommunication towers used exclusively to support equipment that provides telecommunications services, as defined in s. 76.80 (3), or that is used as digital broadcasting equipment for radio, television, or video service, as defined in s. 66.0420 (2) (y).
15,213Section 213. 71.05 (1) (am) of the statutes is amended to read: 71.05 (1) (am) Military retirement systems. All retirement payments received from the U.S. military employee retirement system, to the extent that such payments are not exempt under par. (a) or sub. (6) (b) 54.
15,214Section 214. 71.05 (1) (an) of the statutes is amended to read: 71.05 (1) (an) Uniformed services retirement benefits. All retirement payments received from the U.S. government that relate to service with the coast guard, the commissioned corps of the national oceanic and atmospheric administration, or the commissioned corps of the public health service, to the extent that such payments are not exempt under par. (a) or (am) or sub. (6) (b) 54.
15,215Section 215. 71.05 (6) (a) 15. of the statutes is amended to read: 71.05 (6) (a) 15. The amount of the credits computed under s. 71.07 (2dm), (2dx), (2dy), (3g), (3h), (3n), (3q), (3s), (3t), (3w), (3wm), (3y), (4k), (4n), (5f), (5h), (5i), (5j), (5k), (5r), (5rm), (6n), and (10) and not passed through by a partnership, limited liability company, or tax-option corporation that has added that amount to the partnership’s, company’s, or tax-option corporation’s income under s. 71.21 (4) or 71.34 (1k) (g).
15,216Section 216. 71.05 (6) (b) 4. (intro.) of the statutes is amended to read: 71.05 (6) (b) 4. (intro.) Disability payments other than disability payments that are paid from a retirement plan, the payments from which are exempt under subd. 54. and sub. (1) (am) and (an), if the individual either is single or is married and files a joint return and is under 65 years of age before the close of the taxable year to which the subtraction relates, retired on disability, and, when the individual retired, was permanently and totally disabled. In this subdivision, “permanently and totally disabled” means an individual who is unable to engage in any substantial gainful activity by reason of any medically determinable physical or mental impairment that can be expected to result in death or which has lasted or can be expected to last for a continuous period of not less than 12 months. An individual shall not be considered permanently and totally disabled for purposes of this subdivision unless proof is furnished in such form and manner, and at such times, as prescribed by the department. The exclusion under this subdivision shall be determined as follows:
15,217Section 217. 71.05 (6) (b) 22. of the statutes is renumbered 71.05 (6) (b) 22. a. and amended to read: 71.05 (6) (b) 22. a. For taxable years beginning after December 31, 1995, and before January 1, 2025, an amount up to $5,000 that is expended during the period that consists of the year to which the claim relates and the prior 2 taxable years, by a full-year resident of this state who is an adoptive parent, for adoption fees, court costs or legal fees relating to the adoption of a child, for whom a final order of adoption has been entered under s. 48.91 (3) or by an order of a court of any other state, or upon registration of a foreign adoption under s. 48.97 (2), during the taxable year.
15,218Section 218. 71.05 (6) (b) 22. b. of the statutes is created to read: 71.05 (6) (b) 22. b. For taxable years beginning after December 31, 2024, an amount up to $15,000 that is expended during the period that consists of the year to which the claim relates and the prior 2 taxable years, by a full-year resident of this state who is an adoptive parent, for adoption fees, court costs, or legal fees relating to the adoption of a child, for whom a final order of adoption has been entered under s. 48.91 (3) or by an order of a court of any other state, or upon registration of a foreign adoption under s. 48.97 (2), during the taxable year.
15,219Section 219. 71.05 (6) (b) 54. (intro.) of the statutes is amended to read: 71.05 (6) (b) 54. (intro.) Except for a payment that is exempt under sub. (1) (a), (am), or (an), or that is exempt as a railroad retirement benefit, and except as provided under subds. 54m. and 54mn., for taxable years beginning after December 31, 2020, up to $5,000 of payments or distributions received each year by an individual from a qualified retirement plan under the Internal Revenue Code or from an individual retirement account established under 26 USC 408, if all of the following conditions apply:
15,220Section 220. 71.05 (6) (b) 54m. of the statutes is created to read: 71.05 (6) (b) 54m. a. Except for a payment that is exempt under sub. (1) (a), (am), or (an), or that is exempt as a railroad retirement benefit, and except as provided under subd. 54mn., for taxable years beginning after December 31, 2024, the amount, up to the limit specified in subd. 54m. b. or c., whichever is applicable, of the payments or distributions received each year from a qualified retirement plan under the Internal Revenue Code or from an individual retirement account established under 26 USC 408.
b. If the individual is at least 67 years of age before the close of the taxable year to which the subtraction relates, the amount claimed by the individual under this subdivision may not exceed $24,000 for that taxable year.
c. If the individual is married and is a joint filer, and both spouses are at least 67 years of age before the close of the taxable year to which the subtraction relates, the total amount claimed by the spouses under this subdivision may not exceed $48,000 for that taxable year.
d. An individual who claims the subtraction under this subdivision for a taxable year may not claim any credit listed under s. 71.10 (4) for the same taxable year.
15,221Section 221. 71.05 (6) (b) 54mn. of the statutes is created to read: 71.05 (6) (b) 54mn. For taxable years beginning after December 31, 2024, for an individual who is a part-year resident of this state, the amount that is calculated by multiplying the applicable amount under subd. 54m. b. or c. by a fraction the numerator of which is the individual’s wages, salary, tips, unearned income, and net earnings from a trade or business that are taxable by this state and the denominator of which is the individual’s total wages, salary, tips, unearned income, and net earnings from a trade or business. A nonresident of this state is not eligible to claim the subtraction under subd. 54m. An individual who claims the subtraction under this subdivision for a taxable year may not claim any credit listed under s. 71.10 (4) for the same taxable year.
15,222Section 222. 71.06 (1q) (intro.) of the statutes is amended to read: 71.06 (1q) Fiduciaries, single individuals, and heads of households; after 2012 to 2024. (intro.) The tax to be assessed, levied, and collected upon the taxable incomes of all fiduciaries, except fiduciaries of nuclear decommissioning trust or reserve funds, and single individuals and heads of households shall be computed at the following rates for taxable years beginning after December 31, 2012, and before January 1, 2025:
15,223Section 223. 71.06 (1r) of the statutes is created to read: 71.06 (1r) Fiduciaries, single individuals, and heads of household; after 2024. The tax to be assessed, levied, and collected upon the taxable incomes of all fiduciaries, except fiduciaries of nuclear decommissioning trust or reserve funds, and single individuals and heads of households shall be computed at the following rates for taxable years beginning after December 31, 2024:
(a) On all taxable income from $0 to $14,680, 3.50 percent.
(b) On all taxable income exceeding $14,680 but not exceeding $50,480, 4.40 percent.
(c) On all taxable income exceeding $50,480 but not exceeding $323,290, 5.30 percent.
(d) On all taxable income exceeding $323,290, 7.65 percent.
15,224Section 224. 71.06 (2) (i) (intro.) of the statutes is amended to read: 71.06 (2) (i) (intro.) For joint returns, for taxable years beginning after December 31, 2012, and before January 1, 2025:
15,225Section 225. 71.06 (2) (j) (intro.) of the statutes is amended to read: 71.06 (2) (j) (intro.) For married persons filing separately, for taxable years beginning after December 31, 2012, and before January 1, 2025:
15,226Section 226. 71.06 (2) (k) of the statutes is created to read: 71.06 (2) (k) For joint returns, for taxable years beginning after December 31, 2024:
1. On all taxable income from $0 to $19,580, 3.50 percent.
