Amendment SA5-SSA2-SB45

SB45-SSA2-SA5,129,10 229.682 (2) Prevailing wage. The construction of a baseball park facility that is financed in whole or in part by a district is subject to s. 66.0903.

SB45-SSA2-SA5,202 Section 202. 229.8275 of the statutes is created to read:

SB45-SSA2-SA5,129,17 229.8275 Prevailing wage. A district may not enter into a contract under s. 229.827 with a professional football team, as described in s. 229.823, or a related party that requires the team or related party to acquire and construct or renovate football stadium facilities that are part of any facilities that are leased by the district to the team or to a related party unless the professional football team or related party agrees to all of the following:

SB45-SSA2-SA5,129,23 (1) Not to allow any employee working on the football stadium facilities who would be entitled to receive the prevailing wage rate under s. 66.0903 and who would not be required or allowed to work more than the prevailing hours of labor, if the football stadium facilities were a project of public works subject to s. 66.0903, to be paid less than the prevailing wage rate or to be required or allowed to work more than the prevailing hours of labor, except as allowed under s. 66.0903 (4) (a).

SB45-SSA2-SA5,130,6 (2) To require any contractor, subcontractor, or agent of a contractor or subcontractor performing work on the football stadium facilities to keep and allow inspection of records in the same manner as a contractor, subcontractor, or agent of a contractor or subcontractor performing work on a project of public works that is subject to s. 66.0903 is required to keep and allow inspection of records under s. 66.0903 (10).

SB45-SSA2-SA5,130,14 (3) To comply with s. 66.0903 in the same manner as a local governmental unit contracting for the erection, construction, remodeling, repairing, or demolition of a project of public works is required to comply with s. 66.0903 and to require any contractor, subcontractor, or agent of a contractor or subcontractor performing work on the football stadium facilities to comply with s. 66.0903 in the same manner as a contractor, subcontractor, or agent of a contractor or subcontractor performing work on a project of public works that is subject to s. 66.0903 is required to comply with s. 66.0903.

SB45-SSA2-SA5,203 Section 203. 111.01 of the statutes is created to read:

SB45-SSA2-SA5,130,18 111.01 Declaration of policy. The public policy of the state as to employment relations and collective bargaining, in the furtherance of which this subchapter is enacted, is declared to be as follows:

SB45-SSA2-SA5,130,22 (1) It recognizes that there are 3 major interests involved, namely: the public, the employee, and the employer. These 3 interests are to a considerable extent interrelated. It is the policy of the state to protect and promote each of these interests with due regard to the situation and to the rights of the others.

SB45-SSA2-SA5,131,14 (2) Industrial peace, regular and adequate income for the employee, and uninterrupted production of goods and services are promotive of all of these interests. They are largely dependent upon the maintenance of fair, friendly, and mutually satisfactory employment relations and the availability of suitable machinery for the peaceful adjustment of whatever controversies may arise. It is recognized that certain employers, including farmers, farmer cooperatives, and unincorporated farmer cooperative associations, in addition to their general employer problems, face special problems arising from perishable commodities and seasonal production that require adequate consideration. It is also recognized that whatever may be the rights of disputants with respect to each other in any controversy regarding employment relations, they should not be permitted, in the conduct of their controversy, to intrude directly into the primary rights of 3rd parties to earn a livelihood, transact business, and engage in the ordinary affairs of life by any lawful means and free from molestation, interference, restraint, or coercion.

SB45-SSA2-SA5,131,19 (3) Negotiations of terms and conditions of work should result from voluntary agreement between employer and employee. For the purpose of such negotiation an employee has the right, if the employee desires, to associate with others in organizing and bargaining collectively through representatives of the employee’s own choosing, without intimidation or coercion from any source.

SB45-SSA2-SA5,132,3 (4) It is the policy of the state, in order to preserve and promote the interests of the public, the employee, and the employer alike, to establish standards of fair conduct in employment relations and to provide a convenient, expeditious, and impartial tribunal by which these interests may have their respective rights and obligations adjudicated. While limiting individual and group rights of aggression and defense, the state substitutes processes of justice for the more primitive methods of trial by combat.

SB45-SSA2-SA5,204 Section 204. 111.04 (1) and (2) of the statutes are consolidated, renumbered 111.04 and amended to read:

SB45-SSA2-SA5,132,13 111.04 Rights of employees. Employees shall have the right of self- organization and the right to form, join, or assist labor organizations, to bargain collectively through representatives of their own choosing, and to engage in lawful, concerted activities for the purpose of collective bargaining or other mutual aid or protection. (2) Employees shall also have the right to refrain from self- organization; forming, joining, or assisting labor organizations; bargaining collectively through representatives; or engaging in activities for the purpose of collective bargaining or other mutual aid or protection such activities.

SB45-SSA2-SA5,205 Section 205. 111.04 (3) of the statutes is repealed.

SB45-SSA2-SA5,206 Section 206. 111.06 (1) (c) of the statutes is amended to read:

SB45-SSA2-SA5,133,20 111.06 (1) (c) To encourage or discourage membership in any labor organization, employee agency, committee, association, or representation plan by discrimination in regard to hiring, tenure, or other terms or conditions of employment except in a collective bargaining unit where an all-union agreement is in effect. An employer may enter into an all-union agreement with the voluntarily recognized representative of the employees in a collective bargaining unit, where at least a majority of such employees voting have voted affirmatively, by secret ballot, in favor of the all-union agreement in a referendum conducted by the commission, except that where the bargaining representative has been certified by either the commission or the national labor relations board as the result of a representation election, no referendum is required to authorize the entry into an all-union agreement. An authorization of an all-union agreement continues, subject to the right of either party to the all-union agreement to petition the commission to conduct a new referendum on the subject. Upon receipt of the petition, if the commission determines there is reasonable ground to believe that the employees concerned have changed their attitude toward the all-union agreement, the commission shall conduct a referendum. If the continuance of the all-union agreement is supported on a referendum by a vote at least equal to that provided in this paragraph for its initial authorization, it may continue, subject to the right to petition for a further vote by the procedure under this paragraph. If the continuance of the all-union agreement is not supported on a referendum, it terminates at the expiration of the contract of which it is then a part or at the end of one year from the date of the announcement by the commission of the result of the referendum, whichever is earlier. The commission shall declare any all-union agreement terminated whenever it finds that the labor organization involved has unreasonably refused to receive as a member any employee of such employer. An interested person may, as provided in s. 111.07, request the commission to perform this duty.

SB45-SSA2-SA5,207 Section 207. 111.06 (1) (e) of the statutes is amended to read:

SB45-SSA2-SA5,134,2 111.06 (1) (e) To bargain collectively with the representatives of less than a majority of the employer’s employees in a collective bargaining unit, or to enter into an all-union agreement except in the manner provided in par. (c).

SB45-SSA2-SA5,208 Section 208. 111.06 (1) (i) of the statutes is amended to read:

SB45-SSA2-SA5,134,10 111.06 (1) (i) To deduct labor organization dues or assessments from an employee’s earnings, unless the employer has been presented with an individual order therefor, signed by the employee personally, and terminable at the end of any year of its life by the employee giving to the employer at least 30 days’ written notice of the termination. This paragraph applies to the extent permitted under federal law unless there is an all-union agreement in effect. The employer shall give notice to the labor organization of receipt of a notice of termination.

SB45-SSA2-SA5,209 Section 209. 946.15 of the statutes is created to read:

SB45-SSA2-SA5,135,2 946.15 Public construction contracts at less than full rate. (1) Any employer, or any agent or employee of an employer, who induces any individual who seeks to be or is employed pursuant to a public contract, as defined in s. 66.0901 (1) (c), or who seeks to be or is employed on a project on which a prevailing wage rate determination has been issued by the department of workforce development under s. 66.0903 (3), 103.49 (3), 103.50 (3), or 229.8275 (3) to give up, waive, or return any part of the compensation to which that individual is entitled under his or her contract of employment or under the prevailing wage rate determination issued by the department, or who reduces the hourly basic rate of pay normally paid to an employee for work on a project on which a prevailing wage rate determination has not been issued under s. 66.0903 (3), 103.49 (3), 103.50 (3), or 229.8275 (3) during a week in which the employee works both on a project on which a prevailing wage rate determination has been issued and on a project on which a prevailing wage rate determination has not been issued, is guilty of a Class I felony.

SB45-SSA2-SA5,135,15 (2) Any individual employed pursuant to a public contract, as defined in s. 66.0901 (1) (c), or employed on a project on which a prevailing wage rate determination has been issued by the department of workforce development under s. 66.0903 (3), 103.49 (3), 103.50 (3), or 229.8275 (3) who gives up, waives, or returns to the employer or agent of the employer any part of the compensation to which the employee is entitled under his or her contract of employment or under the prevailing wage determination issued by the department, or who gives up any part of the compensation to which he or she is normally entitled for work on a project on which a prevailing wage rate determination has not been issued under s. 66.0903 (3), 103.49 (3), 103.50 (3), or 229.8275 (3) during a week in which the individual works part-time on a project on which a prevailing wage rate determination has been issued and part-time on a project on which a prevailing wage rate determination has not been issued, is guilty of a Class C misdemeanor.

SB45-SSA2-SA5,136,2 (3) Any employer or labor organization, or any agent or employee of an employer or labor organization, who induces any individual who seeks to be or is employed on a project on which a prevailing wage rate determination has been issued by the department of workforce development under s. 66.0903 (3), 103.49 (3), 103.50 (3), or 229.8275 (3) to allow any part of the wages to which that individual is entitled under the prevailing wage rate determination issued by the department or local governmental unit to be deducted from the individual’s pay is guilty of a Class I felony, unless the deduction would be allowed under 29 CFR 3.5 or 3.6 from an individual who is working on a project that is subject to 40 USC 3142.

SB45-SSA2-SA5,136,10 (4) Any individual employed on a project on which a prevailing wage rate determination has been issued by the department of workforce development under s. 66.0903 (3), 103.49 (3), 103.50 (3), or 229.8275 (3) who allows any part of the wages to which that individual is entitled under the prevailing wage rate determination issued by the department or local governmental unit to be deducted from his or her pay is guilty of a Class C misdemeanor, unless the deduction would be allowed under 29 CFR 3.5 or 3.6 from an individual who is working on a project that is subject to 40 USC 3142.

SB45-SSA2-SA5,210 Section 210. 947.20 of the statutes is repealed..

SB45-SSA2-SA5,211 Section 211. 978.05 (6) (a) of the statutes is amended to read:

SB45-SSA2-SA5,137,2 978.05 (6) (a) Institute, commence, or appear in all civil actions or special proceedings under and perform the duties set forth for the district attorney under ch. 980 and ss. 17.14, 30.03 (2), 48.09 (5), 59.55 (1), 59.64 (1), 89.08, 103.50 (8), 103.92 (4), 109.09, 343.305 (9) (a), 806.05, 938.09, 938.18, 938.355 (6) (b) and (6g) (a), 946.86, 946.87, 961.55 (5), 971.14 and 973.075 to 973.077, perform any duties in connection with court proceedings in a court assigned to exercise jurisdiction under chs. 48 and 938 as the judge may request and perform all appropriate duties and appear if the district attorney is designated in specific statutes, including matters within chs. 782, 976 and 979 and ss. 51.81 to 51.85. Nothing in this paragraph limits the authority of the county board to designate, under s. 48.09 (5), that the corporation counsel provide representation as specified in s. 48.09 (5) or to designate, under s. 48.09 (6) or 938.09 (6), the district attorney as an appropriate person to represent the interests of the public under s. 48.14 or 938.14.

SB45-SSA2-SA5,9350 Section 9350. Initial applicability; Workforce Development.

SB45-SSA2-SA5,137,13 (1) Prevailing wage. The treatment of ss. 19.36 (12), 66.0129 (5), 66.0903 (1) (a), (am), (b), (c), (cm), (dr), (em), (f), (g), (hm), (im), and (j), (1m) (b), and (2) to (12), 84.41 (3), 103.005 (12) (a), 103.49, 103.50, 103.503 (1) (a), (e), and (g), (2), and (3) (a) 2., 104.001 (4), 106.04, 109.09 (1), 111.322 (2m) (a) (with respect to s. 103.50), (b) (with respect to s. 103.50), and (c), 227.01 (13) (t), 229.682 (2), 229.8275, 946.15, and 978.05 (6) (a) first apply, with respect to a project of public works that is subject to bidding, to a project for which the request for bids is issued on the effective date of this subsection and, with respect to a project of public works that is not subject to bidding, to a project the contract for which is entered into on the effective date of this subsection.

SB45-SSA2-SA5,137,16 (2) Discrimination. The treatment of ss. 66.0903 (10) (d), 111.322 (2m) (c), and 229.8275 first applies to acts of discrimination that occur on the effective date of this subsection.”.

SB45-SSA2-SA5,137,17 5. At the appropriate places, insert all of the following:

SB45-SSA2-SA5,137,18 “Section 212. 16.5186 (3) of the statutes is created to read:

SB45-SSA2-SA5,137,21 16.5186 (3) (a) Notwithstanding sub. (2), in fiscal year 2026-27, on the 2nd Monday in July, the secretary shall transfer from the general fund to the local government fund 15 percent of the sum of the following amounts:

SB45-SSA2-SA5,137,23 1. The amount transferred from the general fund to the local government fund in fiscal year 2025-26.

SB45-SSA2-SA5,138,3 2. An amount equal to the percentage change determined under s. 25.491 (14) (b) 1. multiplied by the sum of the amount credited to the accounts under s. 25.491 (2), (8), and (9) in fiscal year 2025-26.

SB45-SSA2-SA5,138,6 (b) Notwithstanding sub. (2), on the 2nd Monday in November in fiscal year 2026-27, the secretary shall transfer from the general fund to the local government fund 85 percent of the sum of the amounts described in par. (a) 1. and 2.

SB45-SSA2-SA5,213 Section 213. 25.491 (14) of the statutes is created to read:

SB45-SSA2-SA5,138,12 25.491 (14) (a) No later than July 1, 2026, the department of revenue shall determine the amount that revenues from the taxes imposed under ss. 77.52 and 77.53 decreased in fiscal year 2025-26 due to the exemption under s. 77.54 (30) (a) 2. for electricity and natural gas sold during the months of May, June, July, August, September, and October for residential use.

SB45-SSA2-SA5,138,21 (b) 1. Notwithstanding subs. (1) (c) 2., (2), (8), and (9) (a) and (b), the department of revenue shall add the amount determined under par. (a) to the amount of revenues received from the taxes imposed under ss. 77.52 and 77.53 for fiscal year 2025-26, as specified for that fiscal year as outlined in the summary of estimated general fund taxes under the biennial budget act prepared by the legislative fiscal bureau, and that amount shall be used to determine the percentage change in the amount of revenues received from the taxes imposed under ss. 77.52 and 77.53 for fiscal year 2025-26 from fiscal year 2024-25 for purposes of subs. (1) (c) 2., (2), (8), and (9) (a) and (b).

SB45-SSA2-SA5,139,2 2. a. Notwithstanding sub. (2), in fiscal year 2026-27, an amount equal to the amount credited to the county and municipal aid account under sub. (2) in fiscal year 2025-26, increased by the percentage change determined under subd. 1., shall be credited to the county and municipal aid account under sub. (2).

SB45-SSA2-SA5,139,6 b. Notwithstanding sub. (8), in fiscal year 2026-27, an amount equal to the amount credited to the municipal services account under sub. (8) in fiscal year 2025-26, increased by the percentage change determined under subd. 1., shall be credited to the municipal services account under sub. (8).

SB45-SSA2-SA5,139,11 c. Notwithstanding sub. (9) (a), in fiscal year 2026-27, an amount equal to the amount credited to the supplemental county and municipal aid account under sub. (9) (a) in fiscal year 2025-26, increased by the percentage change determined under subd. 1., shall be credited to the supplemental county and municipal aid account under sub. (9) (a).

SB45-SSA2-SA5,139,16 d. Notwithstanding sub. (9) (b), in fiscal year 2026-27, an amount equal to the amount credited to the supplemental county and municipal aid account under sub. (9) (b) in fiscal year 2025-26, increased by the percentage change determined under subd. 1., shall be credited to the supplemental county and municipal aid account under sub. (9) (b).”.

SB45-SSA2-SA5,139,17 6. At the appropriate places, insert all of the following:

SB45-SSA2-SA5,139,18 “Section 214. 20.835 (2) (ce) of the statutes is created to read:

SB45-SSA2-SA5,139,20 20.835 (2) (ce) Property tax credit. A sum sufficient to make the payments under s. 71.07 (9c) (c).

SB45-SSA2-SA5,215 Section 215. 71.05 (1) (am) of the statutes is amended to read:

SB45-SSA2-SA5,139,24 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.

SB45-SSA2-SA5,216 Section 216. 71.05 (1) (an) of the statutes is amended to read:

SB45-SSA2-SA5,140,6 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.

SB45-SSA2-SA5,217 Section 217. 71.05 (6) (b) 4. (intro.) of the statutes is amended to read:

SB45-SSA2-SA5,140,21 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:

SB45-SSA2-SA5,218 Section 218. 71.05 (6) (b) 54. (intro.) of the statutes is amended to read:

SB45-SSA2-SA5,141,6 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:

SB45-SSA2-SA5,219 Section 219. 71.05 (6) (b) 54m. of the statutes is created to read:

SB45-SSA2-SA5,141,14 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., c., or d., 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.

SB45-SSA2-SA5,141,17 b. If the individual is at least 65 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 $15,000 for that taxable year.

SB45-SSA2-SA5,141,21 c. If the individual is married and is a joint filer, and both spouses are at least 65 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 $30,000 for that taxable year.

SB45-SSA2-SA5,142,2 d. If the individual is married and files a separate return and is at least 65 years of age before the close of the taxable year to which the subtraction relates, the amount claimed by each spouse as a subtraction under this subdivision may not exceed $15,000 for that taxable year.

SB45-SSA2-SA5,142,5 e. The individual has not claimed any credit listed under s. 71.10 (4) for the same taxable year for which the individual claimed the subtraction under this subdivision.

SB45-SSA2-SA5,220 Section 220. 71.05 (6) (b) 54mn. of the statutes is created to read:

SB45-SSA2-SA5,142,14 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., c., or d. 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.

SB45-SSA2-SA5,221 Section 221. 71.07 (9c) of the statutes is created to read:

SB45-SSA2-SA5,142,16 71.07 (9c) Property tax credit. (a) Definitions. In this subsection:

SB45-SSA2-SA5,142,18 1. “Claimant” means an individual whose household income is less than $150,000 and who files a claim under this subsection.

SB45-SSA2-SA5,142,20 2. “Household” means a claimant and an individual related to the claimant as husband or wife.

SB45-SSA2-SA5,143,2 3. “Household income” means all income received by all persons of a household in a calendar year while members of the household, less $500 for each of the claimant’s dependents, as defined in 26 USC 152, who have the same principal abode as the claimant for more than 6 months during the year to which the claim relates.

SB45-SSA2-SA5,143,3 4. “Income” has the meaning given in s. 71.52 (6).

SB45-SSA2-SA5,143,4 5. “Principal dwelling” has the meaning given in sub. (9) (a) 2.

SB45-SSA2-SA5,143,5 6. “Property taxes” has the meaning given in sub. (9) (a) 3.

SB45-SSA2-SA5,143,6 7. “Rent constituting property taxes” has the meaning given in sub. (9) (a) 4.

SB45-SSA2-SA5,143,10 (b) Filing claims. For taxable years beginning after December 31, 2024, subject to the limitations provided in this subsection, a claimant may claim as a credit against the tax imposed under s. 71.02, up to the amount of those taxes, one of the following amounts:

SB45-SSA2-SA5,143,14 1. If the claimant’s household income is less than $100,000 in the year to which the claim relates, an amount equal to the following percentage of the amount by which the claimant’s property taxes or rent constituting property taxes or both exceed 4 percent of the claimant’s household income:

SB45-SSA2-SA5,143,16 a. For taxable years beginning after December 31, 2024, and before January 1, 2026, 10 percent.

SB45-SSA2-SA5,143,18 b. For taxable years beginning after December 31, 2025, and before January 1, 2027, 15 percent.

SB45-SSA2-SA5,143,19 c. For taxable years beginning after December 31, 2026, 40 percent.

SB45-SSA2-SA5,143,22 2. If the claimant’s household income is at least $100,000 but less than $150,000 in the year to which the claim relates, an amount that is calculated as follows:

SB45-SSA2-SA5,144,2 a. Calculate the value of a fraction, the denominator of which is $50,000 and the numerator of which is the difference between the claimant’s household income and $100,000.

SB45-SSA2-SA5,144,3 b. Subtract from 1.0 the amount that is calculated under subd. 2. a.

SB45-SSA2-SA5,144,6 c. Multiply the amount that is calculated under subd. 2. b. by the amount for which the claimant would have otherwise been eligible to claim under subd. 1. a. b. or c. for the taxable year for which the claim is made.

SB45-SSA2-SA5,144,11 (c) Refundability. If the allowable amount of the claim exceeds the income taxes otherwise due on the claimant’s income, the amount of the claim not used as an offset against those taxes shall be certified by the department of revenue to the department of administration for payment to the claimant by check, share draft, or other draft from the appropriation under s. 20.835 (2) (ce).

SB45-SSA2-SA5,144,14 (d) Limitations. 1. The credit under this subsection shall be reduced by the amount claimed by the claimant under s. 71.53 for the same taxable year to which the claim under this subsection relates.

SB45-SSA2-SA5,144,17 2. No credit is allowed under this subsection if the claimant or the claimant’s spouse files a claim under sub. (6e) for the same taxable year to which the claim under this subsection relates.

SB45-SSA2-SA5,144,19 3. No credit is allowed under this subsection unless it is claimed within the time period under s. 71.75 (2).

SB45-SSA2-SA5,144,21 4. Part-year residents and nonresidents of this state may not claim the credit under this subsection.

SB45-SSA2-SA5,144,23 5. The credit under this subsection may not be claimed by a person who may be claimed as a dependent on the individual income tax return of another taxpayer.

SB45-SSA2-SA5,145,4 6. If a principal dwelling is rented by a person from another person under circumstances determined by the department of revenue to not be at arm’s length, the department may determine rent at arm’s length and the determination shall be final for purposes of this subsection.