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.
2. On all taxable income exceeding $19,580 but not exceeding $67,300, 4.40 percent.
3. On all taxable income exceeding $67,300 but not exceeding $431,060, 5.30 percent.
4. On all taxable income exceeding $431,060, 7.65 percent.
15,227Section 227. 71.06 (2) (L) of the statutes is created to read: 71.06 (2) (L) For married persons filing separately, for taxable years beginning after December 31, 2024:
1. On all taxable income from $0 to $9,790, 3.50 percent.
2. On all taxable income exceeding $9,790 but not exceeding $33,650, 4.40 percent.
3. On all taxable income exceeding $33,650 but not exceeding $215,530, 5.30 percent.
4. On all taxable income exceeding $215,530, 7.65 percent.
15,228Section 228. 71.06 (2e) (a) of the statutes is amended to read: 71.06 (2e) (a) For taxable years beginning after December 31, 1998, and before January 1, 2000, the maximum dollar amount in each tax bracket, and the corresponding minimum dollar amount in the next bracket, under subs. (1m) and (2) (c) and (d), and for taxable years beginning after December 31, 1999, and before January 1, 2025, the maximum dollar amount in each tax bracket, and the corresponding minimum dollar amount in the next bracket, under subs. (1n), (1p) (a) to (c), (1q) (a) and (b), and (2) (e), (f), (g) 1. to 3., (h) 1. to 3., (i) 1. and 2., and (j) 1. and 2., shall be increased each year by a percentage equal to the percentage change between the U.S. consumer price index for all urban consumers, U.S. city average, for the month of August of the previous year and the U.S. consumer price index for all urban consumers, U.S. city average, for the month of August 1997, as determined by the federal department of labor, except that for taxable years beginning after December 31, 2000, and before January 1, 2002, the dollar amount in the top bracket under subs. (1p) (c) and (d), (2) (g) 3. and 4. and (h) 3. and 4. shall be increased by a percentage equal to the percentage change between the U.S. consumer price index for all urban consumers, U.S. city average, for the month of August of the previous year and the U.S. consumer price index for all urban consumers, U.S. city average, for the month of August 1999, as determined by the federal department of labor, except that for taxable years beginning after December 31, 2011, the adjustment may occur only if the resulting amount is greater than the corresponding amount that was calculated for the previous year.
15,229Section 229. 71.06 (2e) (b) of the statutes is amended to read: 71.06 (2e) (b) For taxable years beginning after December 31, 2009, and before January 1, 2025, the maximum dollar amount in each tax bracket, and the corresponding minimum dollar amount in the next bracket, under subs. (1p) (d), (1q) (c), and (2) (g) 4., (h) 4., (i) 3., and (j) 3., and the dollar amount in the top bracket under subs. (1p) (e), (1q) (d), and (2) (g) 5., (h) 5., (i) 4., and (j) 4., shall be increased each year by a percentage equal to the percentage change between the U.S. consumer price index for all urban consumers, U.S. city average, for the month of August of the previous year and the U.S. consumer price index for all urban consumers, U.S. city average, for the month of August 2008, as determined by the federal department of labor, except that for taxable years beginning after December 31, 2011, the adjustment may occur only if the resulting amount is greater than the corresponding amount that was calculated for the previous year.
15,230Section 230. 71.06 (2e) (bm) of the statutes is created to read: 71.06 (2e) (bm) For taxable years beginning after December 31, 2025, the maximum dollar amount in each tax bracket, and the corresponding minimum dollar amount in the next bracket, under subs. (1r) and (2) (k) and (L), shall be increased each year by a percentage equal to the percentage change between the U.S. consumer price index for all urban consumers, U.S. city average, for the month of August of the previous year and the U.S. consumer price index for all urban consumers, U.S. city average, for the month of August 2024, as determined by the federal department of labor, except that the adjustment may occur only if the resulting amount is greater than the corresponding amount that was calculated for the previous year.
15,231Section 231. 71.06 (2m) of the statutes is amended to read: 71.06 (2m) Rate changes. If a rate under sub. (1), (1m), (1n), (1p), (1q), (1r) or (2) (k) or (L) changes during a taxable year, the taxpayer shall compute the tax for that taxable year by the methods applicable to the federal income tax under section 15 of the Internal Revenue Code.
15,232Section 232. 71.06 (2s) (d) of the statutes is amended to read: 71.06 (2s) (d) For taxable years beginning after December 31, 2000, with respect to nonresident individuals, including individuals changing their domicile into or from this state, the tax brackets under subs. (1p), (1q), (1r), and (2) (g), (h), (i), and (j), (k), and (L) shall be multiplied by a fraction, the numerator of which is Wisconsin adjusted gross income and the denominator of which is federal adjusted gross income. In this paragraph, for married persons filing separately “adjusted gross income” means the separate adjusted gross income of each spouse, and for married persons filing jointly “adjusted gross income” means the total adjusted gross income of both spouses. If an individual and that individual’s spouse are not both domiciled in this state during the entire taxable year, the tax brackets under subs. (1p), (1q), (1r), and (2) (g), (h), (i), and (j), (k), and (L) on a joint return shall be multiplied by a fraction, the numerator of which is their joint Wisconsin adjusted gross income and the denominator of which is their joint federal adjusted gross income.
15,233Section 233. 71.07 (5f) of the statutes is created to read: 71.07 (5f) Film production services credit. (a) Definitions. In this subsection:
1. “Accredited production” means a film, video, broadcast advertisement, or television production, as approved by the state film office, for which the aggregate salary and wages included in the cost of the production for the period ending 12 months after the month in which the principal filming or taping of the production begins exceeds $100,000 for a production that is 30 minutes or longer or $50,000 for a production that is less than 30 minutes. “Accredited production” includes a scripted, unscripted, reality, or competition production, but does not include any of the following, regardless of the production costs:
a. News, current events, or public programming or a program that includes weather or market reports.
b. A talk show.
c. A sports event or sports activity.
d. A gala presentation or awards show.
e. A finished production that solicits funds.
f. A production for which the production company is required under 18 USC 2257 to maintain records with respect to a performer portrayed in a single media or multimedia program.
g. A production produced primarily for industrial, corporate, or institutional purposes.
2. “Claimant” means a film production company, as defined in sub. (5h) (a) 2., that operates an accredited production in this state, if the company owns the copyright in the accredited production or has contracted directly with the copyright owner or a person acting on the owner’s behalf and if the company has a viable plan, as determined by the state film office, for the commercial distribution of the finished production.
3. “Commercial domicile” means the location from which a trade or business is principally managed and directed, based on any factors the state film office determines are appropriate, including the location where the greatest number of employees of the trade or business work, the trade or business has its office or base of operations, or from which the employees are directed or controlled.
4. “Production expenditures” means any expenditures that are incurred in this state and directly used to produce an accredited production, including expenditures for writing, budgeting, casting, location scouts, set construction and operation, wardrobes, makeup, clothing accessories, photography, sound recording, sound synchronization, sound mixing, lighting, editing, film processing, film transferring, special effects, visual effects, renting or leasing facilities or equipment, renting or leasing motor vehicles, food, lodging, and any other similar pre-production, production, and post-production expenditure as determined by the state film office. “Production expenditures” includes expenditures for music that is performed, composed, or recorded by a musician who is a resident of this state or published or distributed by an entity that has its commercial domicile in this state; air travel that is purchased from a travel agency or company that has its commercial domicile in this state; and insurance that is purchased from an insurance agency or company that has its commercial domicile in this state. “Production expenditures” does not include salary or wages or expenditures for the marketing and distribution of an accredited production.
(b) Filing claims. Subject to the limitations provided in this subsection, for taxable years beginning after December 31, 2025, a claimant may claim as a credit against the tax imposed under s. 71.02 any of the following amounts:
1. To the extent the salary or wages are not claimed under subd. 2., an amount equal to 30 percent of the salary or wages paid by the claimant to the claimant’s employees in the taxable year for services rendered in this state to produce an accredited production and paid to employees who were residents of this state at the time that they were paid.
2. An amount equal to 30 percent of the production expenditures paid by the claimant in the taxable year to produce an accredited production.
3. An amount equal to the taxes imposed under ss. 77.52 and 77.53, to the extent those taxes are not used in claiming a credit under subd. 2., that the claimant paid in the taxable year on the purchase of tangible personal property and taxable services that are used directly in producing an accredited production in this state, including all stages from the final script stage to the distribution of the finished production.
(c) Limitations. 1. No amount of the salary or wages paid under par. (b) 1. may be the basis for a credit under this subsection unless the salary or wages are paid for services rendered after December 31, 2025, and directly incurred to produce the accredited production.
