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AB50-ASA2,18822Section 188. 49.46 (2) (b) 4. of the statutes is amended to read:
AB50-ASA2,281,232349.46 (2) (b) 4. Chiropractors services, subject to par. (bj).
AB50-ASA2,18924Section 189. 49.46 (2) (bj) of the statutes is created to read:
AB50-ASA2,282,7
149.46 (2) (bj) 1. The department shall provide reimbursement for services
2that are reimbursable under this section and that are provided by a chiropractor
3who is licensed under ch. 446 and is acting within the scope of his or her license. If
4the department determines that it is unable to implement this paragraph without
5a state plan amendment or waiver of federal law, the department shall submit to
6the federal department of health and human services any state plan amendment or
7waiver of federal law necessary to implement this paragraph.
AB50-ASA2,282,1482. If the federal government approves the amendment or waiver request under
9subd. 1., the department shall implement this paragraph. If the federal
10government approves the amendment or waiver request under subd. 1. in part, the
11department shall implement this paragraph to the greatest extent approved by the
12federal government. If the federal government disapproves the amendment or
13waiver request under subd. 1., the department is not required to implement this
14paragraph.
AB50-ASA2,19015Section 190. 50.38 (1) (d) of the statutes is created to read:
AB50-ASA2,282,211650.38 (1) (d) A long-term care hospital that meets the requirements of 42 CFR
17412.23 (e) and is reimbursed by the federal Medicare program under the Medicare
18prospective payment system for long-term care hospitals, for which the department
19has issued a certificate of approval under s. 50.35 that only applies to the long-term
20care hospital and that is not a satellite operating under the certificate of approval of
21an acute care hospital.
AB50-ASA2,19122Section 191. 50.38 (2) (a) of the statutes is amended to read:
AB50-ASA2,283,62350.38 (2) (a) For the privilege of doing business in this state, there is imposed
24on each eligible hospital that is not a critical access hospital an assessment each

1state fiscal year that is equal to a an outpatient uniform percentage, determined
2under sub. (3), of the hospitals outpatient gross patient revenues, as reported
3under s. 153.46 (5) and determined by the department, plus an inpatient uniform
4percentage, determined under sub. (3), of the hospitals inpatient gross revenues, as
5reported under s. 153.46 (5) and determined by the department. The assessments
6shall be deposited in the hospital assessment fund.
AB50-ASA2,1927Section 192. 50.38 (2) (b) of the statutes is amended to read:
AB50-ASA2,283,13850.38 (2) (b) For the privilege of doing business in this state, there is imposed
9on each critical access hospital an assessment each state fiscal year that is equal to
10a the inpatient uniform percentage, determined established by the department
11under sub. (3), of the critical access hospitals gross inpatient revenues, as reported
12under s. 153.46 (5) and determined by the department. The assessments shall be
13deposited in the critical access hospital assessment fund.
AB50-ASA2,19314Section 193. 50.38 (3) of the statutes is amended to read:
AB50-ASA2,283,211550.38 (3) The department shall establish the percentage inpatient and
16outpatient uniform percentages that is are applicable under sub. (2) (a) and (b) so
17that the total amount of assessments collected under sub. (2) (a) is equal to
18$1,507,096,900 in a state fiscal year is equal to $414,507,300 or is equal to the
19greatest amount that may be collected in a state fiscal year without resulting in the
20reduction of the amount paid to this state under 42 USC 1396b (w), whichever
21amount is lower.
AB50-ASA2,19422Section 194. 50.38 (3m) of the statutes is created to read:
AB50-ASA2,284,32350.38 (3m) The secretary shall notify the joint committee on finance of any
24material change in federal law that results in refunds or recoupments under sub.

1(6). Notwithstanding s. 50.38 (2), following such notice, the department shall be
2authorized to suspend part of or all assessments under s. 50.38 (2) pursuant to s.
3227.24.
AB50-ASA2,1954Section 195. 50.38 (5) of the statutes is amended to read:
AB50-ASA2,284,12550.38 (5) At the discretion of the department, a hospital that is unable timely
6to make a payment by a date specified under sub. (4) may be allowed to make a
7delayed payment. A determination by the department that a hospital may not make
8a delayed payment under this subsection is final and is not subject to review under
9ch. 227. At the discretion of the department, a hospital that is unable timely to
10make a payment by a date specified under sub. (4) and that is not granted a
11payment extension under this subsection may be referred to the department of
12revenue for debt collection.
AB50-ASA2,19613Section 196. 50.38 (6) (a) 1. of the statutes is amended to read:
AB50-ASA2,284,221450.38 (6) (a) 1. If the federal government does not provide federal financial
15participation under the federal Medicaid program for amounts collected under sub.
16(2) (a) or (b) that are used to make payments required under s. 49.45 (3) (e) 11. or
17(5r), that are transferred under sub. (8) and used to make payments from the
18Medical Assistance trust fund, or that are transferred under sub. (9) and expended
19under s. 20.435 (4) (jw), the department shall, from the fund from which the
20payment or expenditure was made, refund eligible hospitals, other than critical
21access hospitals, the amount for which the federal government does not provide
22federal financial participation.
AB50-ASA2,19723Section 197. 50.38 (6) (b) of the statutes is amended to read:
AB50-ASA2,285,32450.38 (6) (b) On June 30 of each state fiscal year, the department shall, from

1the appropriation account under s. 20.435 (4) (xc), refund to eligible hospitals, other
2than critical access hospitals, any amounts not expended or encumbered from that
3appropriation in the fiscal year or transferred under sub. (8).
AB50-ASA2,1984Section 198. 50.38 (6) (c) of the statutes is amended to read:
AB50-ASA2,285,8550.38 (6) (c) The department shall allocate any refund under this subsection
6to eligible hospitals, other than critical access hospitals, in proportion to the
7percentage of the total assessments collected under sub. (2) (a) that each hospital
8paid.
AB50-ASA2,1999Section 199. 50.38 (6m) of the statutes is repealed.
AB50-ASA2,20010Section 200. 50.38 (7) (intro.) of the statutes is amended to read:
AB50-ASA2,285,131150.38 (7) (intro.) By January 1 June 1 of each year the department shall
12report to the joint committee on finance all of the following information for the state
13fiscal year ending the previous June 30:
AB50-ASA2,20114Section 201. 50.38 (7m) of the statutes is created to read:
AB50-ASA2,285,171550.38 (7m) (a) 1. The department shall submit to the legislative reference
16bureau for publication in the Wisconsin Administrative Register a notice specifying
17the information in subd. 2. if any of the following apply:
AB50-ASA2,285,2018a. The statewide total of assessment payments in sub. (2) (a) that the
19department expects to be paid in the current calendar year does not equal the
20amount described under sub. (3).
AB50-ASA2,285,2321b. The statewide total of Medical Assistance payments required in s. 49.45 (3)
22(e) 11. that the department expects to be paid in the current calendar year does not
23equal the amount described under sub. (3) divided by 56.1 percent.
AB50-ASA2,286,224c. The statewide total of assessment payments in sub. (2) (a) that the

1department expects to be paid in the next calendar year does not equal the amount
2described under sub. (3).
AB50-ASA2,286,53d. The statewide total of Medical Assistance payments required in s. 49.45 (3)
4(e) 11. that the department expects to be paid in the next calendar year does not
5equal the amount described in sub. (3) divided by 56.1 percent.
AB50-ASA2,286,762. The department shall include in any notice submitted under subd. 1. all of
7the following information:
AB50-ASA2,286,98a. The statewide total of assessment payments in sub. (2) (a) that the
9department expects to be paid in the current calendar year.
AB50-ASA2,286,1110b. The statewide total of Medical Assistance payments required in s. 49.45 (3)
11(e) 11. that the department expects to be paid in the current calendar year.
AB50-ASA2,286,1312c. The statewide total of assessment payments in sub. (2) (a) that the
13department expects to be paid in the next calendar year.
AB50-ASA2,286,1514d. The statewide total of Medical Assistance payments required in s. 49.45 (3)
15(e) 11. that the department expects to be paid in the next calendar year.
AB50-ASA2,286,2016(b) 1. The department shall submit to the legislative reference bureau for
17publication in the Wisconsin Administrative Register a notice specifying the
18information in subd. 2. if, after the department has submitted a notice to the
19legislative reference bureau for publication in the Wisconsin Administrative
20Register under par. (a), any of the following apply:
AB50-ASA2,286,2321a. The statewide total of assessment payments in sub. (2) (a) that the
22department expects to be paid in the current calendar year equals the amount
23described under sub. (3).
AB50-ASA2,287,224b. The statewide total of Medical Assistance payments required in s. 49.45 (3)

1(e) 11. that the department expects to be paid in the current calendar year equals
2the amount described under sub. (3) divided by 56.1 percent.
AB50-ASA2,287,53c. The statewide total of assessment payments in sub. (2) (a) that the
4department expects to be paid in the next calendar year equals the amount
5described under sub. (3).
AB50-ASA2,287,86d. The statewide total of Medical Assistance payments required in s. 49.45 (3)
7(e) 11. that the department expects to be paid in the next calendar year equals the
8amount described in sub. (3) divided by 56.1 percent.
AB50-ASA2,287,1092. The department shall include in any notice submitted under subd. 1. all of
10the following information:
AB50-ASA2,287,1211a. The statewide total of assessment payments in sub. (2) (a) that the
12department expects to be paid in the current calendar year.
AB50-ASA2,287,1413b. The statewide total of Medical Assistance payments required in s. 49.45 (3)
14(e) 11. that the department expects to be paid in the current calendar year.
AB50-ASA2,287,1615c. The statewide total of assessment payments in sub. (2) (a) that the
16department expects to be paid in the next calendar year.
AB50-ASA2,287,1817d. The statewide total of Medical Assistance payments required in s. 49.45 (3)
18(e) 11. that the department expects to be paid in the next calendar year.
AB50-ASA2,20219Section 202. 50.38 (8) of the statutes is amended to read:
AB50-ASA2,288,22050.38 (8) In each state fiscal year, the secretary of administration shall
21transfer from the hospital assessment fund to the Medical Assistance trust fund an
22amount equal to the amount collected under sub. (2) (a) and (b) for that fiscal year
23minus the state share of payments to hospitals required under s. 49.45 (3) (e) 11.,
24minus any amounts appropriated under s. 20.285 (1) (qe) and (qj), and minus any

1refunds paid to hospitals from the hospital assessment fund under sub. (6) (a) in
2that fiscal year.
AB50-ASA2,2033Section 203. 50.38 (10) of the statutes is repealed.
AB50-ASA2,2044Section 204. 59.25 (3) (j) of the statutes is renumbered 59.25 (3) (j) 1. (intro.)
5and amended to read:
AB50-ASA2,288,8659.25 (3) (j) 1. (intro.) Retain 10 percent all of the following for fees in
7receiving and paying into the state treasury all money received by the treasurer for
8the state for fines and forfeitures, except that:
AB50-ASA2,288,119b. For a treasurer in a county other than Milwaukee County, 50 percent of the
10state forfeitures and fines under chs. 341 to 347, 349, and 351 shall be retained as
11fees, and retain.
AB50-ASA2,288,13122. Retain the other fees for receiving and paying money into the state treasury
13that are prescribed by law.
AB50-ASA2,20514Section 205. 59.25 (3) (j) 1. a. of the statutes is created to read:
AB50-ASA2,288,161559.25 (3) (j) 1. a. Except as provided in subd. 1. b. and c., 10 percent of the
16state forfeitures and fines.
AB50-ASA2,20617Section 206. 59.25 (3) (j) 1. c. of the statutes is created to read:
AB50-ASA2,288,191859.25 (3) (j) 1. c. For a treasurer in Milwaukee County, 100 percent of the
19state forfeitures and fines under chs. 341 to 347, 349, and 351.
AB50-ASA2,20720Section 207. 66.0602 (2m) (c) of the statutes is created to read:
AB50-ASA2,288,242166.0602 (2m) (c) A political subdivision that acts under s. 66.1113 (2) (k) to
22impose a tax under ss. 66.1113 (2) and 77.994 shall reduce its levy limit in the
23current year by an amount equal to 50 percent of the proceeds of that tax in the
24previous year, less any previous reductions made under this paragraph.
AB50-ASA2,208
1Section 208. 66.1017 (1) (a) of the statutes is amended to read:
AB50-ASA2,289,4266.1017 (1) (a) Family child care home means a dwelling licensed as a child
3care center by the department of children and families under s. 48.65 where care is
4provided for not more than 8 12 children.
AB50-ASA2,2095Section 209. 66.1113 (2) (a) of the statutes is amended to read:
AB50-ASA2,289,11666.1113 (2) (a) The governing body of a political subdivision, by a two-thirds
7vote of the members of the governing body who are present when the vote is taken,
8may enact an ordinance or adopt a resolution declaring itself to be a premier resort
9area if, except as provided in pars. (e), (f), (g), (h), (i), and (j), and (k), at least 40
10percent of the equalized assessed value of the taxable property within such political
11subdivision is used by tourism-related retailers.
AB50-ASA2,21012Section 210. 66.1113 (2) (b) of the statutes is amended to read:
AB50-ASA2,289,141366.1113 (2) (b) Subject to pars. (g), (h), (i), and (j), and (k), a political
14subdivision that is a premier resort area may impose the tax under s. 77.994.
AB50-ASA2,21115Section 211. 66.1113 (2) (k) of the statutes is created to read:
AB50-ASA2,289,221666.1113 (2) (k) A political subdivision with a population of not less than 4,000
17and not more than 11,000 may enact an ordinance or adopt a resolution declaring
18itself to be a premier resort area under par. (a), even if less than 40 percent of the
19equalized assessed value of the taxable property within the political subdivision is
20used by tourism-related retailers, if the action is approved by a majority of the
21electors in the political subdivision voting on the resolution at a referendum held
22prior to June 1, 2025.
AB50-ASA2,21223Section 212. 70.11 (48) of the statutes is created to read:
AB50-ASA2,290,42470.11 (48) Radio, cellular, and telecommunication towers. Radio,

1cellular, and telecommunication towers used exclusively to support equipment that
2provides telecommunications services, as defined in s. 76.80 (3), or that is used as
3digital broadcasting equipment for radio, television, or video service, as defined in
4s. 66.0420 (2) (y).
AB50-ASA2,2135Section 213. 71.05 (1) (am) of the statutes is amended to read:
AB50-ASA2,290,8671.05 (1) (am) Military retirement systems. All retirement payments received
7from the U.S. military employee retirement system, to the extent that such
8payments are not exempt under par. (a) or sub. (6) (b) 54.
AB50-ASA2,2149Section 214. 71.05 (1) (an) of the statutes is amended to read:
AB50-ASA2,290,141071.05 (1) (an) Uniformed services retirement benefits. All retirement
11payments received from the U.S. government that relate to service with the coast
12guard, the commissioned corps of the national oceanic and atmospheric
13administration, or the commissioned corps of the public health service, to the
14extent that such payments are not exempt under par. (a) or (am) or sub. (6) (b) 54.
AB50-ASA2,21515Section 215. 71.05 (6) (a) 15. of the statutes is amended to read:
AB50-ASA2,290,211671.05 (6) (a) 15. The amount of the credits computed under s. 71.07 (2dm),
17(2dx), (2dy), (3g), (3h), (3n), (3q), (3s), (3t), (3w), (3wm), (3y), (4k), (4n), (5f), (5h),
18(5i), (5j), (5k), (5r), (5rm), (6n), and (10) and not passed through by a partnership,
19limited liability company, or tax-option corporation that has added that amount to
20the partnerships, companys, or tax-option corporations income under s. 71.21 (4)
21or 71.34 (1k) (g).
AB50-ASA2,21622Section 216. 71.05 (6) (b) 4. (intro.) of the statutes is amended to read:
AB50-ASA2,291,122371.05 (6) (b) 4. (intro.) Disability payments other than disability payments
24that are paid from a retirement plan, the payments from which are exempt under

1subd. 54. and sub. (1) (am) and (an), if the individual either is single or is married
2and files a joint return and is under 65 years of age before the close of the taxable
3year to which the subtraction relates, retired on disability, and, when the individual
4retired, was permanently and totally disabled. In this subdivision, permanently
5and totally disabled means an individual who is unable to engage in any
6substantial gainful activity by reason of any medically determinable physical or
7mental impairment that can be expected to result in death or which has lasted or
8can be expected to last for a continuous period of not less than 12 months. An
9individual shall not be considered permanently and totally disabled for purposes of
10this subdivision unless proof is furnished in such form and manner, and at such
11times, as prescribed by the department. The exclusion under this subdivision shall
12be determined as follows:
AB50-ASA2,21713Section 217. 71.05 (6) (b) 22. of the statutes is renumbered 71.05 (6) (b) 22.
14a. and amended to read:
AB50-ASA2,291,221571.05 (6) (b) 22. a. For taxable years beginning after December 31, 1995, and
16before January 1, 2025, an amount up to $5,000 that is expended during the period
17that consists of the year to which the claim relates and the prior 2 taxable years, by
18a full-year resident of this state who is an adoptive parent, for adoption fees, court
19costs or legal fees relating to the adoption of a child, for whom a final order of
20adoption has been entered under s. 48.91 (3) or by an order of a court of any other
21state, or upon registration of a foreign adoption under s. 48.97 (2), during the
22taxable year.
AB50-ASA2,21823Section 218. 71.05 (6) (b) 22. b. of the statutes is created to read:
AB50-ASA2,292,62471.05 (6) (b) 22. b. For taxable years beginning after December 31, 2024, an

1amount up to $15,000 that is expended during the period that consists of the year to
2which the claim relates and the prior 2 taxable years, by a full-year resident of this
3state who is an adoptive parent, for adoption fees, court costs, or legal fees relating
4to the adoption of a child, for whom a final order of adoption has been entered under
5s. 48.91 (3) or by an order of a court of any other state, or upon registration of a
6foreign adoption under s. 48.97 (2), during the taxable year.
AB50-ASA2,2197Section 219. 71.05 (6) (b) 54. (intro.) of the statutes is amended to read:
AB50-ASA2,292,14871.05 (6) (b) 54. (intro.) Except for a payment that is exempt under sub. (1) (a),
9(am), or (an), or that is exempt as a railroad retirement benefit, and except as
10provided under subds. 54m. and 54mn., for taxable years beginning after December
1131, 2020, up to $5,000 of payments or distributions received each year by an
12individual from a qualified retirement plan under the Internal Revenue Code or
13from an individual retirement account established under 26 USC 408, if all of the
14following conditions apply:
AB50-ASA2,22015Section 220. 71.05 (6) (b) 54m. of the statutes is created to read:
AB50-ASA2,292,221671.05 (6) (b) 54m. a. Except for a payment that is exempt under sub. (1) (a),
17(am), or (an), or that is exempt as a railroad retirement benefit, and except as
18provided under subd. 54mn., for taxable years beginning after December 31, 2024,
19the amount, up to the limit specified in subd. 54m. b. or c., whichever is applicable,
20of the payments or distributions received each year from a qualified retirement plan
21under the Internal Revenue Code or from an individual retirement account
22established under 26 USC 408.
AB50-ASA2,293,223b. If the individual is at least 67 years of age before the close of the taxable

1year to which the subtraction relates, the amount claimed by the individual under
2this subdivision may not exceed $24,000 for that taxable year.
AB50-ASA2,293,63c. If the individual is married and is a joint filer, and both spouses are at least
467 years of age before the close of the taxable year to which the subtraction relates,
5the total amount claimed by the spouses under this subdivision may not exceed
6$48,000 for that taxable year.
AB50-ASA2,293,97d. An individual who claims the subtraction under this subdivision for a
8taxable year may not claim any credit listed under s. 71.10 (4) for the same taxable
9year.
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