Amendment AA19-ASA2-AB50

2025 - 2026 LEGISLATURE

LRBb0735/1

KP/JK/EKL:all

ASSEMBLY AMENDMENT 19, TO ASSEMBLY SUBSTITUTE AMENDMENT 2, TO ASSEMBLY BILL 50

July 2, 2025 - Offered by Representatives Fitzgerald, Anderson, Andraca, Arney, Bare, Billings, Brown, Clancy, Cruz, DeSanto, DeSmidt, Doyle, Emerson, Goodwin, Haywood, Hong, Hysell, J. Jacobson, Joers, Johnson, Kirsch, Madison, Mayadev, McCarville, McGuire, Miresse, Moore Omokunde, Neubauer, Palmeri, Phelps, Prado, Rivera-Wagner, Roe, Sheehan, Sinicki, Snodgrass, Spaude, Stroud, Stubbs, Subeck, Taylor, Tenorio, Udell and Vining.

AB50-ASA2-AA19,1,1 At the locations indicated, amend the substitute amendment as follows:

AB50-ASA2-AA19,1,2 1. At the appropriate places, insert all of the following:

AB50-ASA2-AA19,1,3 “Section 1. 71.07 (8b) (a) 7. of the statutes is amended to read:

AB50-ASA2-AA19,2,2 71.07 (8b) (a) 7. “Qualified development” means a qualified low-income housing project under section 42 (g) of the Internal Revenue Code that is financed with tax-exempt bonds, pursuant to section 42 (i) (2) described in section 42 (h) (4) (A) of the Internal Revenue Code, allocated the credit under section 42 of the Internal Revenue Code, and located in this state; except that the authority may waive, in the qualified allocation plan under section 42 (m) (1) (B) of the Internal Revenue Code, the requirements of tax-exempt bond financing and federal credit allocation to the extent the authority anticipates that sufficient volume cap under section 146 of the Internal Revenue Code will not be available to finance low-income housing projects in any year.

AB50-ASA2-AA19,2 Section 2. 71.28 (8b) (a) 7. of the statutes is amended to read:

AB50-ASA2-AA19,2,13 71.28 (8b) (a) 7. “Qualified development” means a qualified low-income housing project under section 42 (g) of the Internal Revenue Code that is financed with tax-exempt bonds, pursuant to section 42 (i) (2) described in section 42 (h) (4) (A) of the Internal Revenue Code, allocated the credit under section 42 of the Internal Revenue Code, and located in this state; except that the authority may waive, in the qualified allocation plan under section 42 (m) (1) (B) of the Internal Revenue Code, the requirements of tax-exempt bond financing and federal credit allocation to the extent the authority anticipates that sufficient volume cap under section 146 of the Internal Revenue Code will not be available to finance low-income housing projects in any year.

AB50-ASA2-AA19,3 Section 3. 71.47 (8b) (a) 7. of the statutes is amended to read:

AB50-ASA2-AA19,3,2 71.47 (8b) (a) 7. “Qualified development” means a qualified low-income housing project under section 42 (g) of the Internal Revenue Code that is financed with tax-exempt bonds, pursuant to section 42 (i) (2) described in section 42 (h) (4) (A) of the Internal Revenue Code, allocated the credit under section 42 of the Internal Revenue Code, and located in this state; except that the authority may waive, in the qualified allocation plan under section 42 (m) (1) (B) of the Internal Revenue Code, the requirements of tax-exempt bond financing and federal credit allocation to the extent the authority anticipates that sufficient volume cap under section 146 of the Internal Revenue Code will not be available to finance low-income housing projects in any year.

AB50-ASA2-AA19,4 Section 4. 76.639 (1) (g) of the statutes is amended to read:

AB50-ASA2-AA19,3,13 76.639 (1) (g) “Qualified development” means a qualified low-income housing project under section 42 (g) of the Internal Revenue Code that is financed with tax- exempt bonds, pursuant to section 42 (i) (2) described in section 42 (h) (4) (A) of the Internal Revenue Code, allocated the credit under section 42 of the Internal Revenue Code, and located in this state; except that the authority may waive, in the qualified allocation plan under section 42 (m) (1) (B) of the Internal Revenue Code, the requirements of tax-exempt bond financing and federal credit allocation to the extent the authority anticipates that sufficient volume cap under section 146 of the Internal Revenue Code will not be available to finance low-income housing projects in any year.

AB50-ASA2-AA19,5 Section 5. 234.45 (1) (e) of the statutes is amended to read:

AB50-ASA2-AA19,4,2 234.45 (1) (e) “Qualified development” means a qualified low-income housing project under section 42 (g) of the Internal Revenue Code that is financed with tax- exempt bonds, pursuant to section 42 (i) (2) described in section 42 (h) (4) (A) of the Internal Revenue Code, allocated the credit under section 42 of the Internal Revenue Code, and located in this state; except that the authority may waive, in the qualified allocation plan under section 42 (m) (1) (B) of the Internal Revenue Code, the requirements of tax-exempt bond financing and federal credit allocation to the extent the authority anticipates that sufficient volume cap under section 146 of the Internal Revenue Code will not be available to finance low-income housing projects in any year.

AB50-ASA2-AA19,6 Section 6. 234.45 (4) of the statutes is amended to read:

AB50-ASA2-AA19,4,11 234.45 (4) Allocation limits. In any calendar year, the aggregate amount of all state tax credits for which the authority certifies persons in allocation certificates issued under sub. (3) in that year may not exceed $42,000,000 $100,000,000, including all amounts each person is eligible to claim for each year of the credit period, plus the total amount of all unallocated state tax credits from previous calendar years and plus the total amount of all previously allocated state tax credits that have been revoked or cancelled or otherwise recovered by the authority.”.

AB50-ASA2-AA19,4,12 2. At the appropriate places, insert all of the following:

AB50-ASA2-AA19,4,13 “Section 7. 77.54 (30) (a) 2. of the statutes is amended to read:

AB50-ASA2-AA19,4,15 77.54 (30) (a) 2. Electricity and natural gas sold during the months of November, December, January, February, March and April for residential use.

AB50-ASA2-AA19,9437 Section 9437. Effective dates; Revenue.

AB50-ASA2-AA19,4,19 (1) Sales tax exemption for residential electricity and natural gas. The treatment of s. 77.54 (30) (a) 2. takes effect on the first day of the 3rd month beginning after publication.”.

AB50-ASA2-AA19,4,20 3. At the appropriate places, insert all of the following:

AB50-ASA2-AA19,4,21 “Section 8. 77.51 (9rm) of the statutes is created to read:

AB50-ASA2-AA19,5,2 77.51 (9rm) “Over-the-counter-drug” means a drug that contains a label that identifies the product as a drug as required by 21 CFR 201.66, including a label that includes any of the following:

AB50-ASA2-AA19,5,3 (a) A drug facts panel.

AB50-ASA2-AA19,5,5 (b) A statement of the active ingredients with a list of those ingredients contained in the compound, substance, or preparation.

AB50-ASA2-AA19,9 Section 9. 77.54 (14) (g) of the statutes is created to read:

AB50-ASA2-AA19,5,7 77.54 (14) (g) Over-the-counter-drugs.

AB50-ASA2-AA19,9437 Section 9437. Effective dates; Revenue.

AB50-ASA2-AA19,5,10 (1) Over-the-counter drugs. The treatment of ss. 77.51 (9rm) and 77.54 (14) (g) takes effect on the first day of the 3rd month beginning after publication.”.

AB50-ASA2-AA19,5,11 4. At the appropriate places, insert all of the following:

AB50-ASA2-AA19,5,12 “Section 10. 77.51 (3h) of the statutes is created to read:

AB50-ASA2-AA19,5,14 77.51 (3h) “Diaper” means an absorbent garment worn by humans who are incapable of or have difficulty controlling their bladder or bowel movements.

AB50-ASA2-AA19,11 Section 11. 77.51 (3pq) of the statutes is created to read:

AB50-ASA2-AA19,5,19 77.51 (3pq) “Feminine hygiene products” means tampons, panty liners, menstrual cups, sanitary napkins, and other similar tangible personal property designed for feminine hygiene in connection with the human menstrual cycle. “Feminine hygiene products” do not include grooming and hygiene products.

AB50-ASA2-AA19,12 Section 12. 77.51 (4f) of the statutes is created to read:

AB50-ASA2-AA19,5,23 77.51 (4f) “Grooming and hygiene products” means soaps and cleaning solutions, shampoo, toothpaste, mouthwash, antiperspirants, and suntan lotions and screens.

AB50-ASA2-AA19,3d Section 3d. 77.52 (13) of the statutes is amended to read:

AB50-ASA2-AA19,6,13 77.52 (13) For the purpose of the proper administration of this section and to prevent evasion of the sales tax it shall be presumed that all receipts are subject to the tax until the contrary is established. The burden of proving that a sale of tangible personal property, or items, property, or goods under sub. (1) (b), (c), or (d), or services is not a taxable sale at retail is upon the person who makes the sale unless that person takes from the purchaser an electronic or a paper certificate, in a manner prescribed by the department, to the effect that the property, item, good, or service is purchased for resale or is otherwise exempt, except that no certificate is required for the sale of tangible personal property, or items, property, or goods under sub. (1) (b), (c), or (d), or services that are exempt under s. 77.54 (5) (a) 3., (7), (7m), (8), (10), (11), (14), (15), (17), (20n), (21), (22b), (31), (32), (35), (36), (37), (42), (44), (45), (46), (51), (52), (64), (66), (67), (71), and (72), and (78).

AB50-ASA2-AA19,3m Section 3m. 77.53 (10) of the statutes is amended to read:

AB50-ASA2-AA19,7,4 77.53 (10) For the purpose of the proper administration of this section and to prevent evasion of the use tax and the duty to collect the use tax, it is presumed that tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or taxable services sold by any person for delivery in this state is sold for storage, use, or other consumption in this state until the contrary is established. The burden of proving the contrary is upon the person who makes the sale unless that person takes from the purchaser an electronic or paper certificate, in a manner prescribed by the department, to the effect that the property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or taxable service is purchased for resale, or otherwise exempt from the tax, except that no certificate is required for the sale of tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or services that are exempt under s. 77.54 (7), (7m), (8), (10), (11), (14), (15), (17), (20n), (21), (22b), (31), (32), (35), (36), (37), (42), (44), (45), (46), (51), (52), (64), (66), (67), (71), and (72), and (78).

AB50-ASA2-AA19,13 Section 13. 77.54 (78) of the statutes is created to read:

AB50-ASA2-AA19,7,7 77.54 (78) The sales price from the sale of and the storage, use, or other consumption of diapers and feminine hygiene products.

AB50-ASA2-AA19,9437 Section 9437. Effective dates; Revenue.

AB50-ASA2-AA19,7,11 (1) Diapers and feminine hygiene products. The treatment of ss. 77.51 (3h), (3pq), and (4f), 77.52 (13), 77.53 (10), and 77.54 (78) takes effect on the first day of the 3rd month beginning after publication.”.

AB50-ASA2-AA19,7,12 5. At the appropriate places, insert all of the following:

AB50-ASA2-AA19,7,13 “Section 14. 77.54 (56) (a) of the statutes is repealed.

AB50-ASA2-AA19,15 Section 15. 77.54 (56) (ad) of the statutes is created to read:

AB50-ASA2-AA19,8,2 77.54 (56) (ad) 1. The sales price from the sale of and the storage, use, or other consumption of a solar power system or wind energy system that produces usable electrical or heat energy directly from the sun or wind, if the system is capable of continuously producing at least 200 watts of alternating current or 600 British thermal units. A solar power system or wind energy system described under this subdivision includes tangible personal property sold with the system that is used primarily to store or facilitate the storage of the electrical or heat energy produced by the system, but does not include an uninterruptible power source that is designed primarily for computers. The exemption under this subdivision does not apply to tangible personal property designed for any use other than for a solar power system or wind energy system described in this subdivision.

AB50-ASA2-AA19,8,13 2. The sales price from the sale of and the storage, use, or other consumption of a waste energy system that produces usable electrical or heat energy directly from gas generated from anaerobic digestion of animal manure and other agricultural waste if the system is capable of continuously producing at least 200 watts of alternating current or 600 British thermal units. A system described under this subdivision includes tangible personal property sold with the system that is used primarily to store or facilitate the storage of the electrical or heat energy produced by the system, but does not include an uninterruptible power source that is designed primarily for computers. The exemption under this subdivision does not apply to tangible personal property designed for any use other than for a waste energy system described in this subdivision.

AB50-ASA2-AA19,16 Section 16. 77.54 (56) (b) of the statutes is amended to read:

AB50-ASA2-AA19,8,18 77.54 (56) (b) Except for the sale of electricity or energy that is exempt from taxation under sub. (30), beginning on July 1, 2011, the sales price from the sale of and the storage, use, or other consumption of electricity or heat energy produced by a product system described under par. (a) (ad).

AB50-ASA2-AA19,9437 Section 9437. Effective dates; Revenue.

AB50-ASA2-AA19,8,21 (1) Energy systems. The treatment of s. 77.54 (56) (a), (ad), and (b) takes effect on the first day of the 3rd month beginning after publication.”.

AB50-ASA2-AA19,8,22 6. At the appropriate places, insert all of the following:

AB50-ASA2-AA19,8,23 “Section 17. 77.52 (13) of the statutes is amended to read:

AB50-ASA2-AA19,9,12 77.52 (13) For the purpose of the proper administration of this section and to prevent evasion of the sales tax it shall be presumed that all receipts are subject to the tax until the contrary is established. The burden of proving that a sale of tangible personal property, or items, property, or goods under sub. (1) (b), (c), or (d), or services is not a taxable sale at retail is upon the person who makes the sale unless that person takes from the purchaser an electronic or a paper certificate, in a manner prescribed by the department, to the effect that the property, item, good, or service is purchased for resale or is otherwise exempt, except that no certificate is required for the sale of tangible personal property, or items, property, or goods under sub. (1) (b), (c), or (d), or services that are exempt under s. 77.54 (5) (a) 3., (7), (7m), (8), (10), (11), (14), (15), (17), (20n), (21), (22b), (31), (32), (35), (36), (37), (42), (44), (45), (46), (51), (52), (64), (66), (67), (71), and (72), and (77).

AB50-ASA2-AA19,18 Section 18. 77.53 (10) of the statutes is amended to read:

AB50-ASA2-AA19,9,24 77.53 (10) For the purpose of the proper administration of this section and to prevent evasion of the use tax and the duty to collect the use tax, it is presumed that tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or taxable services sold by any person for delivery in this state is sold for storage, use, or other consumption in this state until the contrary is established. The burden of proving the contrary is upon the person who makes the sale unless that person takes from the purchaser an electronic or paper certificate, in a manner prescribed by the department, to the effect that the property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or taxable service is purchased for resale, or otherwise exempt from the tax, except that no certificate is required for the sale of tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or services that are exempt under s. 77.54 (7), (7m), (8), (10), (11), (14), (15), (17), (20n), (21), (22b), (31), (32), (35), (36), (37), (42), (44), (45), (46), (51), (52), (64), (66), (67), (71), and (72), and (77).

AB50-ASA2-AA19,19 Section 19. 77.54 (77) of the statutes is created to read:

AB50-ASA2-AA19,10,7 77.54 (77) The sales price from the sale of and the storage, use, or other consumption of breast pumps, breast pump kits, and breast pump storage and collection supplies.

AB50-ASA2-AA19,9437 Section 9437. Effective dates; Revenue.

AB50-ASA2-AA19,10,11 (1) Breastfeeding equipment. The treatment of ss. 77.52 (13), 77.53 (10), and 77.54 (77) takes effect on the first day of the 3rd month beginning after publication.”.

AB50-ASA2-AA19,10,12 7. At the appropriate places, insert all of the following:

AB50-ASA2-AA19,10,13 “Section 1. 77.52 (13) of the statutes is amended to read:

AB50-ASA2-AA19,11,2 77.52 (13) For the purpose of the proper administration of this section and to prevent evasion of the sales tax it shall be presumed that all receipts are subject to the tax until the contrary is established. The burden of proving that a sale of tangible personal property, or items, property, or goods under sub. (1) (b), (c), or (d), or services is not a taxable sale at retail is upon the person who makes the sale unless that person takes from the purchaser an electronic or a paper certificate, in a manner prescribed by the department, to the effect that the property, item, good, or service is purchased for resale or is otherwise exempt, except that no certificate is required for the sale of tangible personal property, or items, property, or goods under sub. (1) (b), (c), or (d), or services that are exempt under s. 77.54 (5) (a) 3., (7), (7m), (8), (10), (11), (14), (15), (17), (20n), (21), (22b), (31), (32), (35), (36), (37), (42), (44), (45), (46), (51), (52), (64), (66), (67), (71), and (72), and (76).

AB50-ASA2-AA19,2 Section 2. 77.53 (10) of the statutes is amended to read:

AB50-ASA2-AA19,11,17 77.53 (10) For the purpose of the proper administration of this section and to prevent evasion of the use tax and the duty to collect the use tax, it is presumed that tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or taxable services sold by any person for delivery in this state is sold for storage, use, or other consumption in this state until the contrary is established. The burden of proving the contrary is upon the person who makes the sale unless that person takes from the purchaser an electronic or paper certificate, in a manner prescribed by the department, to the effect that the property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or taxable service is purchased for resale, or otherwise exempt from the tax, except that no certificate is required for the sale of tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or services that are exempt under s. 77.54 (7), (7m), (8), (10), (11), (14), (15), (17), (20n), (21), (22b), (31), (32), (35), (36), (37), (42), (44), (45), (46), (51), (52), (64), (66), (67), (71), and (72), and (76).

AB50-ASA2-AA19,3 Section 3. 77.54 (76) of the statutes is created to read:

AB50-ASA2-AA19,11,21 77.54 (76) (a) The sales price from the sale of and the storage, use, or other consumption of gun safes that are specifically designed for the storage of guns, but not other items used for gun storage, such as locking gun cabinets and racks.

AB50-ASA2-AA19,11,23 (b) The sales price from the sale of and the storage, use, or other consumption of trigger locks and gun barrel locks.

AB50-ASA2-AA19,9437 Section 9437. Effective dates; Revenue.

AB50-ASA2-AA19,12,3 (1) Gun safes, trigger locks, and barrel locks. The treatment of ss. 77.52 (13), 77.53 (10), and 77.54 (76) takes effect on the first day of the 3rd month beginning after publication.”.

AB50-ASA2-AA19,12,4 8. At the appropriate places, insert all of the following:

AB50-ASA2-AA19,12,5 “Section 20. 77.51 (11d) of the statutes is amended to read:

AB50-ASA2-AA19,12,9 77.51 (11d) For purposes of subs. (1ag), (1f), (3pf), (7j), and (9p), and (17g) and ss. 77.52 (20) and (21), 77.522, 77.54 (9g), (51), (52), and (60), and 77.59 (5r), “product” includes tangible personal property, and items, property, and goods under s. 77.52 (1) (b), (c), and (d), and services.

AB50-ASA2-AA19,21 Section 21. 77.51 (17g) of the statutes is created to read:

AB50-ASA2-AA19,12,12 77.51 (17g) “Separate and optional fee” means a fee charged to receive a distinct and identifiable product if either of the following applies: