AB50-ASA2-AA19,19,1091. If the individual has one qualifying child who has the same principal place 10of abode as the individual, 16 percent. AB50-ASA2-AA19,19,12112. If the individual has 2 qualifying children who have the same principal 12place of abode as the individual, 25 percent. AB50-ASA2-AA19,19,14133. If the individual has 3 or more qualifying children who have the same 14principal place of abode as the individual, 34 percent. AB50-ASA2-AA19,19,201673.03 (73) (f) 1. Subject to subd. 2., for taxable years beginning after 17December 31, 2020, the department shall make the pilot program described under 18par. (b) permanent and applicable to all eligible claimants of the earned income tax 19credit under s. 71.07 (9e) (aj), based on the specifications described under pars. (b) 20and (c) 2.”. AB50-ASA2-AA19,20,2
120.835 (1) (a) Property tax freeze incentive payments. A sum sufficient to 2make the payments under s. 79.06. AB50-ASA2-AA19,20,10479.015 Statement of estimated payments. The department of revenue, on 5or before September 15 of each year, shall provide to each municipality and county 6a statement of estimated payments to be made in the next calendar year to the 7municipality or county under ss. 79.035, 79.036, 79.037, 79.038, 79.039, 79.04, and 879.05 and shall provide a statement of estimated payments to be made to the 9municipality or county under s. 79.06 if the municipality or county is eligible for a 10payment under s. 79.06 in the next calendar year. AB50-ASA2-AA19,20,131279.06 Property tax freeze incentive payments. (1) In this section, 13“political subdivision” means a city, village, town, or county. AB50-ASA2-AA19,20,1614(2) (a) A political subdivision is eligible for a payment under sub. (3) if its 15property tax levy in a year is less than or equal to its property tax levy in the 16immediately preceding year. AB50-ASA2-AA19,20,1917(b) For purposes of determining eligibility under par. (a), a political 18subdivision’s property tax levy excludes all of the following expenditures made by 19the political subdivision: AB50-ASA2-AA19,20,20201. Expenditures related to annexation or service consolidation. AB50-ASA2-AA19,20,21212. Unreimbursed emergency expenditures. AB50-ASA2-AA19,20,2422(3) (a) Beginning in 2026, each political subdivision that is eligible under sub. 23(2) on the basis of its property tax levy imposed in the immediately preceding 24December shall receive a payment calculated as follows: AB50-ASA2-AA19,21,2
11. Multiply the political subdivision’s property tax levy for the year of the 2payment by 0.03. AB50-ASA2-AA19,21,432. If the political subdivision received a payment under this subsection in the 4immediately preceding year, multiply the amount of the payment by 1.03. AB50-ASA2-AA19,21,553. Add the amounts determined under subds. 1. and 2. AB50-ASA2-AA19,21,86(b) For purposes of calculating the amount of a payment under par. (a), a 7political subdivision’s property tax levy excludes all expenditures excluded under 8sub. (2) (b). AB50-ASA2-AA19,21,129(c) The department of revenue shall certify the amount of the payment due 10each taxing jurisdiction under par. (a) to the department of administration, and the 11department of administration shall make the payment on or before the first Monday 12in May. AB50-ASA2-AA19,21,1413(4) The department of revenue may promulgate rules to implement this 14section.”. AB50-ASA2-AA19,21,181771.05 (1) (j) Tips. Amounts received as cash tips by an employee from the 18customers of the employee’s employer. AB50-ASA2-AA19,4319Section 43. 71.05 (6) (b) 19. cm. of the statutes is amended to read: AB50-ASA2-AA19,22,82071.05 (6) (b) 19. cm. For taxable years beginning after December 31, 2020, for 21a person who is a nonresident or a part-year resident of this state, modify the 22amount calculated under subd. 19. b. by multiplying the amount by a fraction the 23numerator of which is the person’s wages, salary, tips, unearned income, and net 24earnings from a trade or business that are taxable by this state and the
1denominator of which is the person’s total wages, salary, tips, unearned income, 2and net earnings from a trade or business. In this subd. 19. cm., for married 3persons filing separately “wages, salary, tips, unearned income, and net earnings 4from a trade or business” means the separate wages, salary, tips, unearned income, 5and net earnings from a trade or business of each spouse, and for married persons 6filing jointly “wages, salary, tips, unearned income, and net earnings from a trade 7or business” means the total wages, salary, tips, unearned income, and net earnings 8from a trade or business of both spouses. AB50-ASA2-AA19,449Section 44. 71.05 (6) (b) 19. dm. of the statutes is amended to read: AB50-ASA2-AA19,22,131071.05 (6) (b) 19. dm. For taxable years beginning after December 31, 2020, 11reduce the amount calculated under subd. 19. b. or cm. to the person’s aggregate 12wages, salary, tips, unearned income, and net earnings from a trade or business 13that are taxable by this state. AB50-ASA2-AA19,4514Section 45. 71.05 (6) (b) 28. e. of the statutes is amended to read: AB50-ASA2-AA19,23,21571.05 (6) (b) 28. e. For an individual who is a nonresident or part-year 16resident of this state, multiply the amount calculated under subd. 28. a., am., b., c. 17or d. by a fraction the numerator of which is the individual’s wages, salary, tips, 18unearned income and net earnings from a trade or business that are taxable by this 19state and the denominator of which is the individual’s total wages, salary, tips, 20unearned income and net earnings from a trade or business. In this subd. 28. e., for 21married persons filing separately “wages, salary, tips, unearned income and net 22earnings from a trade or business” means the separate wages, salary, tips, 23unearned income and net earnings from a trade or business of each spouse, and for 24married persons filing jointly “wages, salary, tips, unearned income and net
1earnings from a trade or business” means the total wages, salary, tips, unearned 2income and net earnings from a trade or business of both spouses. AB50-ASA2-AA19,463Section 46. 71.05 (6) (b) 28. f. of the statutes is amended to read: AB50-ASA2-AA19,23,6471.05 (6) (b) 28. f. Reduce the amount calculated under subd. 28. a., am., b., c., 5d. or e. to the individual’s aggregate wages, salary, tips, unearned income and net 6earnings from a trade or business that are taxable by this state. AB50-ASA2-AA19,477Section 47. 71.05 (6) (b) 32. b. of the statutes is amended to read: AB50-ASA2-AA19,23,19871.05 (6) (b) 32. b. For an individual who is a nonresident or part-year 9resident of this state, multiply the amount calculated under subd. 32. a. by a 10fraction the numerator of which is the individual’s wages, salary, tips, unearned 11income and net earnings from a trade or business that are taxable by this state and 12the denominator of which is the individual’s total wages, salary, tips, unearned 13income and net earnings from a trade or business. In this subd. 32. b., for married 14persons filing separately “wages, salary, tips, unearned income and net earnings 15from a trade or business” means the separate wages, salary, tips, unearned income 16and net earnings from a trade or business of each spouse, and for married persons 17filing jointly “wages, salary, tips, unearned income and net earnings from a trade or 18business” means the total wages, salary, tips, unearned income and net earnings 19from a trade or business of both spouses. AB50-ASA2-AA19,4820Section 48. 71.05 (6) (b) 32. c. of the statutes is amended to read: AB50-ASA2-AA19,23,232171.05 (6) (b) 32. c. Reduce the amount calculated under subd. 32. a. or b. to the 22individual’s aggregate wages, salary, tips, unearned income and net earnings from 23a trade or business that are taxable by this state. AB50-ASA2-AA19,4924Section 49. 71.05 (6) (b) 33. b. of the statutes is amended to read: AB50-ASA2-AA19,24,12
171.05 (6) (b) 33. b. For an individual who is a nonresident or part-year 2resident of this state, multiply the amount calculated under subd. 33. a. by a 3fraction the numerator of which is the individual’s wages, salary, tips, unearned 4income and net earnings from a trade or business that are taxable by this state and 5the denominator of which is the individual’s total wages, salary, tips, unearned 6income and net earnings from a trade or business. In this subd. 33. b., for married 7persons filing separately “wages, salary, tips, unearned income and net earnings 8from a trade or business” means the separate wages, salary, tips, unearned income 9and net earnings from a trade or business of each spouse, and for married persons 10filing jointly “wages, salary, tips, unearned income and net earnings from a trade or 11business” means the total wages, salary, tips, unearned income and net earnings 12from a trade or business of both spouses. AB50-ASA2-AA19,5013Section 50. 71.05 (6) (b) 33. c. of the statutes is amended to read: AB50-ASA2-AA19,24,161471.05 (6) (b) 33. c. Reduce the amount calculated under subd. 33. a. or b. to the 15individual’s aggregate wages, salary, tips, unearned income and net earnings from 16a trade or business that are taxable by this state. AB50-ASA2-AA19,5117Section 51. 71.05 (6) (b) 35. c. of the statutes is amended to read: AB50-ASA2-AA19,25,51871.05 (6) (b) 35. c. For an individual who is a nonresident or part-year 19resident of this state, multiply the amount calculated under subd. 35. a. or b., by a 20fraction the numerator of which is the individual’s wages, salary, tips, unearned 21income, and net earnings from a trade or business that are taxable by this state and 22the denominator of which is the individual’s total wages, salary, tips, unearned 23income, and net earnings from a trade or business. In this subd. 35. c., for married 24persons filing separately “wages, salary, tips, unearned income, and net earnings
1from a trade or business” means the separate wages, salary, tips, unearned income, 2and net earnings from a trade or business of each spouse, and for married persons 3filing jointly “wages, salary, tips, unearned income, and net earnings from a trade 4or business” means the total wages, salary, tips, unearned income, and net earnings 5from a trade or business of both spouses. AB50-ASA2-AA19,526Section 52. 71.05 (6) (b) 35. d. of the statutes is amended to read: AB50-ASA2-AA19,25,9771.05 (6) (b) 35. d. Reduce the amount calculated under subd. 35. a., b., or c. to 8the individual’s aggregate wages, salary, tips, unearned income, and net earnings 9from a trade or business that are taxable by this state. AB50-ASA2-AA19,5310Section 53. 71.05 (6) (b) 38. c. of the statutes is amended to read: AB50-ASA2-AA19,25,221171.05 (6) (b) 38. c. For an individual who is a nonresident or part-year 12resident of this state, multiply the amount calculated under subd. 38. a. or b., by a 13fraction the numerator of which is the individual’s wages, salary, tips, unearned 14income, and net earnings from a trade or business that are taxable by this state and 15the denominator of which is the individual’s total wages, salary, tips, unearned 16income, and net earnings from a trade or business. In this subd. 38. c., for married 17persons filing separately “wages, salary, tips, unearned income, and net earnings 18from a trade or business” means the separate wages, salary, tips, unearned income, 19and net earnings from a trade or business of each spouse, and for married persons 20filing jointly “wages, salary, tips, unearned income, and net earnings from a trade 21or business” means the total wages, salary, tips, unearned income, and net earnings 22from a trade or business of both spouses. AB50-ASA2-AA19,5423Section 54. 71.05 (6) (b) 38. d. of the statutes is amended to read: AB50-ASA2-AA19,26,22471.05 (6) (b) 38. d. Reduce the amount calculated under subd. 38. a., b., or c. to
1the individual’s aggregate wages, salary, tips, unearned income, and net earnings 2from a trade or business that are taxable by this state. AB50-ASA2-AA19,553Section 55. 71.05 (6) (b) 42. c. of the statutes is amended to read: AB50-ASA2-AA19,26,15471.05 (6) (b) 42. c. For an individual who is a nonresident or part-year 5resident of this state, multiply the amount calculated under subd. 42. a. or b., by a 6fraction the numerator of which is the individual’s wages, salary, tips, unearned 7income, and net earnings from a trade or business that are taxable by this state and 8the denominator of which is the individual’s total wages, salary, tips, unearned 9income, and net earnings from a trade or business. In this subd. 42. c., for married 10persons filing separately “wages, salary, tips, unearned income, and net earnings 11from a trade or business” means the separate wages, salary, tips, unearned income, 12and net earnings from a trade or business of each spouse, and for married persons 13filing jointly “wages, salary, tips, unearned income, and net earnings from a trade 14or business” means the total wages, salary, tips, unearned income, and net earnings 15from a trade or business of both spouses. AB50-ASA2-AA19,5616Section 56. 71.05 (6) (b) 42. d. of the statutes is amended to read: AB50-ASA2-AA19,26,191771.05 (6) (b) 42. d. Reduce the amount calculated under subd. 42. a., b., or c. to 18the individual’s aggregate wages, salary, tips, unearned income, and net earnings 19from a trade or business that are taxable by this state. AB50-ASA2-AA19,5720Section 57. 71.05 (6) (b) 43. f. of the statutes is amended to read: AB50-ASA2-AA19,27,92171.05 (6) (b) 43. f. An individual who is a nonresident or part-year resident of 22this state and who claims the subtraction under this subdivision shall multiply the 23amount calculated under subd. 43. a., b., c., or d. by a fraction the numerator of 24which is the individual’s wages, salary, tips, unearned income, and net earnings
1from a trade or business that are taxable by this state and the denominator of which 2is the individual’s total wages, salary, tips, unearned income, and net earnings from 3a trade or business. In this subd. 43. f., for married persons filing separately 4“wages, salary, tips, unearned income, and net earnings from a trade or business” 5means the separate wages, salary, tips, unearned income, and net earnings from a 6trade or business of each spouse, and for married persons filing jointly “wages, 7salary, tips, unearned income, and net earnings from a trade or business” means 8the total wages, salary, tips, unearned income, and net earnings from a trade or 9business of both spouses. AB50-ASA2-AA19,5810Section 58. 71.63 (6) (n) (intro.) of the statutes is renumbered 71.63 (6) (n) 11and amended to read: AB50-ASA2-AA19,27,121271.63 (6) (n) In the form of tips paid to employees if:. AB50-ASA2-AA19,27,1916(1) The treatment of s. 71.05 (1) (j) and (6) (b) 19. cm. and dm., 28. e. and f., 32. 17b. and c., 33. b. and c., 35. c. and d., 38. c. and d., 42. c. and d., and 43. f., the 18renumbering and amendment of s. 71.63 (6) (n) (intro.), and the repeal of s. 71.63 (6) 19(n) 1. and 2. first apply to taxable years beginning after December 31, 2024.”. AB50-ASA2-AA19,28,42271.07 (3y) (b) 6. For taxable years beginning after December 31, 2023, and 23before January 1, 2025, the amount of the investment in workforce housing, as 24defined in s. 234.66 (1) (i), for employees, not to exceed 15 percent of such
1investment, and, for taxable years beginning after December 31, 2023, the amount 2of the investment in establishing an employee child care program for employees, not 3to exceed 15 percent of such investment, as determined by the Wisconsin Economic 4Development Corporation. AB50-ASA2-AA19,28,10671.07 (3y) (b) 7. For taxable years beginning after December 31, 2024, the 7amount of the investment in workforce housing, as defined in s. 234.66 (1) (i), for 8employees, including contributions made by the person to a 3rd party responsible 9for building or rehabilitating workforce housing, including contributions made to a 10local revolving loan fund program, not to exceed 15 percent of such investment. AB50-ASA2-AA19,28,181271.28 (3y) (b) 6. For taxable years beginning after December 31, 2023, and 13before January 1, 2025, the amount of the investment in workforce housing, as 14defined in s. 234.66 (1) (i), for employees, not to exceed 15 percent of such 15investment, and, for taxable years beginning after December 31, 2023, the amount 16of the investment made in establishing an employee child care program for 17employees, not to exceed 15 percent of such investment, as determined by the 18Wisconsin Economic Development Corporation. AB50-ASA2-AA19,28,242071.28 (3y) (b) 7. For taxable years beginning after December 31, 2024, the 21amount of the investment in workforce housing, as defined in s. 234.66 (1) (i), for 22employees, including contributions made by the person to a 3rd party responsible 23for building or rehabilitating workforce housing, including contributions made to a 24local revolving loan fund program, not to exceed 15 percent of such investment. AB50-ASA2-AA19,29,8271.47 (3y) (b) 6. For taxable years beginning after December 31, 2023, and 3before January 1, 2025, the amount of the investment in workforce housing, as 4defined in s. 234.66 (1) (i), for employees, not to exceed 15 percent of such 5investment, and, for taxable years beginning after December 31, 2023, the amount 6of the investment made in establishing an employee child care program for 7employees, not to exceed 15 percent of such investment, as determined by the 8Wisconsin Economic Development Corporation. AB50-ASA2-AA19,29,141071.47 (3y) (b) 7. For taxable years beginning after December 31, 2024, the 11amount of the investment in workforce housing, as defined in s. 234.66 (1) (i), for 12employees, including contributions made by the person to a 3rd party responsible 13for building or rehabilitating workforce housing, including contributions made to a 14local revolving loan fund program, not to exceed 15 percent of such investment. AB50-ASA2-AA19,6715Section 67. 238.308 (4) (a) 6. of the statutes is amended to read: AB50-ASA2-AA19,29,2116238.308 (4) (a) 6. For taxable years beginning after December 31, 2023, and 17before January 1, 2025, an amount equal to up to 15 percent of the person’s 18investment in workforce housing, as defined in s. 234.66 (1) (i), for employees and, 19for taxable years beginning after December 31, 2023, up to 15 percent of the 20person’s investment in establishing an employee child care program for employees. 21Such investments may include only capital expenditures made by the person. AB50-ASA2-AA19,6822Section 68. 238.308 (4) (a) 7. of the statutes is created to read: AB50-ASA2-AA19,30,323238.308 (4) (a) 7. For taxable years beginning after December 31, 2024, an 24amount equal to up to 15 percent of the person’s investment in workforce housing,
1as defined in s. 234.66 (1) (i). Such investments may include contributions made by 2the person to a 3rd party responsible for building or rehabilitating workforce 3housing, including contributions made to a local revolving loan fund program.”. AB50-ASA2-AA19,30,19671.05 (6) (b) 4. (intro.) Disability For taxable years beginning before January 71, 2025, disability payments other than disability payments that are paid from a 8retirement plan, the payments from which are exempt under subd. 54. and sub. (1) 9(am) and (an), if the individual either is single or is married and files a joint return 10and is under 65 years of age before the close of the taxable year to which the 11subtraction relates, retired on disability, and, when the individual retired, was 12permanently and totally disabled. In this subdivision, “permanently and totally 13disabled” means an individual who is unable to engage in any substantial gainful 14activity by reason of any medically determinable physical or mental impairment 15that can be expected to result in death or which has lasted or can be expected to last 16for a continuous period of not less than 12 months. An individual shall not be 17considered permanently and totally disabled for purposes of this subdivision unless 18proof is furnished in such form and manner, and at such times, as prescribed by the 19department. The exclusion under this subdivision shall be determined as follows: AB50-ASA2-AA19,31,112171.05 (6) (b) 4m. For taxable years beginning after December 31, 2024, 22disability payments other than disability payments that are paid from a retirement 23plan, the payments from which are exempt under subd. 54. and sub. (1) (am) and
1(an), if the individual is under 65 years of age before the close of the taxable year to 2which 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 5substantial gainful activity by reason of any medically determinable physical or 6mental impairment that can be expected to result in death or which has lasted or 7can be expected to last for a continuous period of not less than 12 months. An 8individual shall not be considered permanently and totally disabled for purposes of 9this subdivision unless proof is furnished in such form and manner, and at such 10times, as prescribed by the department. The exclusion under this subdivision shall 11be determined as follows: AB50-ASA2-AA19,31,1512a. If the individual is single or files as a head of household and the 13individual’s federal adjusted gross income in the year to which the subtraction 14relates is less than $30,000, the maximum subtraction is $5,500 or the amount of 15disability pay reported as income, whichever is less. AB50-ASA2-AA19,31,1916b. If the individual is married and is a joint filer and the couple’s federal 17adjusted gross income in the year to which the subtraction relates is less than 18$60,000, the maximum subtraction is $5,500 per spouse that is disabled or the 19amount of disability pay reported as income, whichever is less. AB50-ASA2-AA19,31,2320c. If the individual is married and files a separate return and the sum of both 21spouses’ federal adjusted gross income in the year to which the subtraction relates 22is less than $60,000, the maximum subtraction is $5,500 or the amount of disability 23pay reported as income, whichever is less.”.
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