AB50: Bill Text

AB50,1201 Section 1201. 69.15 (3) (title) and (a) (intro.), 1., 2. and 3. of the statutes are amended to read:

AB50,641,8 69.15 (3) (title) Paternity Parentage. (a) (intro.) If the state registrar receives an order under sub. (1) that establishes paternity or determines that the man person whose name appears on a registrant’s birth record is not the father parent of the registrant, or a report under s. 767.804 (1) (c) that shows a conclusive determination of paternity, the state registrar shall do the following, as appropriate:

AB50,641,12 1. Prepare under sub. (6) a new record omitting the father’s parent’s name if the order determines that the man person whose name appears on a registrant’s birth record is not the father parent of the registrant and if there is no adjudicated father.

AB50,641,15 2. Prepare under sub. (6) a new record for the subject of a paternity action changing the name of the father parent if the name of the adjudicated father is different than the name of the man person on the birth record.

AB50,641,18 3. Except as provided under subd. 4., insert the name of the adjudicated or conclusively determined father on the original birth record if the name of the father that parent was omitted on the original record.

AB50,1202 Section 1202. 69.15 (3) (b) 1., 2., 3. and 4. (intro.), a. and b. of the statutes are amended to read:

AB50,642,6 69.15 (3) (b) 1. Except as provided under par. (c), if the state registrar receives a statement acknowledging paternity parentage in the manner prescribed by the state registrar and signed by both of the birth natural parents of a child determined to be a marital child under s. 767.803, a certified copy of the parents’ marriage record, and the fee required under s. 69.22 (5) (b) 1., the state registrar shall insert the name of the husband spouse of the person who gave birth from the marriage record as the father parent if the name of the father that parent was omitted on the original birth record. The state registrar shall include for the acknowledgment the items in s. 767.813 (5g).

AB50,642,11 2. Except as provided under par. (c), if the parent of a child determined to be a marital child under s. 767.803 dies after his or her marriage and before the statement acknowledging paternity parentage has been signed, the state registrar shall insert the name of the father parent under subd. 1. upon receipt of a court order determining that the husband spouse was the father parent of the child.

AB50,642,22 3. Except as provided under par. (c), if the state registrar receives a statement acknowledging paternity parentage in the method prescribed by the state registrar and signed by both parents, neither of whom was under the age of 18 years when the form was signed, along with the fee under s. 69.22, the state registrar shall insert the name of the father parent under subd. 1. The state registrar shall mark the record to show that the acknowledgement is on file. The acknowledgement shall be available to the department of children and families or a county child support agency under s. 59.53 (5) pursuant to the program responsibilities under s. 49.22 or to any other person with a direct and tangible interest in the record. The state registrar shall include on the acknowledgment the information in s. 767.805 and the items in s. 767.813 (5g).

AB50,643,4 4. (intro.) If a registrant has not reached the age of 18 years and if any of the following indicate, in a statement acknowledging paternity parentage under subd. 1. or 3., that the given name or surname, or both, of the registrant should be changed on the birth record, the state registrar shall enter the name indicated on the birth record without a court order:

AB50,643,6 a. The mother of the parent who gave birth to the registrant, except as provided under subd. 4. b. and c.

AB50,643,8 b. The father of natural parent who did not give birth to the registrant if the father that parent has legal custody of the registrant.

AB50,1203 Section 1203. 69.15 (3) (b) 3m. of the statutes is created to read:

AB50,643,16 69.15 (3) (b) 3m. Except as provided in par. (c), if the state registrar receives an acknowledgement of parentage on a form prescribed by the state registrar and signed by both of the people presumed to be natural parents under s. 891.41 (1) (b), a certified copy of the parents’ marriage certificate, and the fee required under s. 69.22 (5) (b) 1., the state registrar shall insert the name of the spouse from the marriage certificate as a parent if the name of that parent was omitted on the original birth certificate.

AB50,1204 Section 1204. 69.15 (3) (d) of the statutes is amended to read:

AB50,643,20 69.15 (3) (d) The method prescribed by the state registrar for acknowledging paternity parentage shall require that the social security number of each of the registrant’s parents be provided.

AB50,1205 Section 1205. 69.15 (3m) (title) and (a) (intro.) of the statutes are amended to read:

AB50,644,3 69.15 (3m) (title) Rescission of statement acknowledging paternity parentage. (a) (intro.) A statement acknowledging paternity parentage that is filed with the state registrar under sub. (3) (b) 3. may be rescinded by either person who signed the statement as a parent of the registrant if all of the following apply:

AB50,1206 Section 1206. 69.15 (3m) (a) 3. and (b) of the statutes are amended to read:

AB50,644,9 69.15 (3m) (a) 3. The person rescinding the statement files a rescission in the method prescribed under subd. 2. before the day on which a court or circuit court commissioner makes an order in an action affecting the family involving the man person who signed the statement and the child who is the subject of the statement or before 60 days elapse after the statement was filed, whichever occurs first.

AB50,644,13 (b) If the state registrar, within the time required under par. (a) 3., receives a rescission in the method prescribed by the state registrar, along with the proper fee under s. 69.22, the state registrar shall prepare under sub. (6) a new record omitting the father’s parent’s name if it was inserted under sub. (3) (b).

AB50,1207 Section 1207. 70.11 (2) of the statutes is amended to read:

AB50,645,15 70.11 (2) Municipal property and property of certain districts, exception. Property owned by any county, city, village, town, school district, technical college district, public inland lake protection and rehabilitation district, metropolitan sewerage district, municipal water district created under s. 198.22, joint local water authority created under s. 66.0823, transit authority created under s. 66.1039, regional planning commission created under s. 66.0309, long-term care district under s. 46.2895, or town sanitary district; lands belonging to cities of any other state used for public parks; land tax-deeded to any county or city before January 2; but any residence located upon property owned by the county for park purposes that is rented out by the county for a nonpark purpose shall not be exempt from taxation. Except as to land acquired under s. 59.84 (2) (d), this exemption shall not apply to land conveyed after August 17, 1961, to any such governmental unit or for its benefit while the grantor or others for his or her benefit are permitted to occupy the land or part thereof in consideration for the conveyance. The exemption under this subsection applies to the property of a regional planning commission that the commission owned prior to October 1, 2021. If a regional planning commission subsequently sells property exempt from taxation under this subsection, the exemption applies to property purchased and owned by the commission if the total size of all property owned by the commission is substantially similar in size to the total property owned by the commission prior to October 1, 2021. Any property of the regional planning commission in excess of that size restriction is subject to taxation under this chapter. Leasing the property exempt under this subsection, regardless of the lessee and the use of the leasehold income, does not render that property taxable.

AB50,1208 Section 1208. 70.11 (48) of the statutes is created to read:

AB50,645,20 70.11 (48) Radio, cellular, and telecommunication towers. Radio, cellular, and telecommunication towers used exclusively to support equipment that provides telecommunications services, as defined in s. 76.80 (3), or that is used as digital broadcasting equipment that is exempt under s. 70.111 (25).

AB50,1209 Section 1209. 70.47 (8) (intro.) of the statutes is amended to read:

AB50,646,10 70.47 (8) Hearing. (intro.) The board shall hear upon oath all persons who appear before it in relation to the assessment. Instead of appearing in person at the hearing, the board may allow the property owner, or the property owner’s representative, at the request of either person, to appear before the board, under oath, by telephone or to submit written statements, under oath, to the board. The board shall hear upon oath, by telephone, all ill or disabled persons who present to the board a letter from a physician, physician assistant, or advanced practice registered nurse prescriber certified under s. 441.16 (2) licensed under ch. 441 that confirms their illness or disability. At the request of the property owner or the property owner’s representative, the board may postpone and reschedule a hearing under this subsection, but may not postpone and reschedule a hearing more than once during the same session for the same property. The board at such hearing shall proceed as follows:

AB50,1210 Section 1210. 70.58 (3) of the statutes is renumbered 70.58 (3) (a) and amended to read:

AB50,646,17 70.58 (3) (a) In Beginning with fiscal year 2017-18, and in each ending with fiscal year thereafter 2024-25, an amount equal to 0.1697 mills for each dollar of the assessed valuation of the property of the state as determined by the department of revenue under s. 70.57 shall be transferred from the general fund to the conservation fund for the purposes described under sub. (1).

AB50,1211 Section 1211. 70.58 (3) (b) of the statutes is created to read:

AB50,646,23 70.58 (3) (b) In fiscal year 2025-26, and in each fiscal year thereafter, an amount equal to 0.1406 mills for each dollar of the assessed valuation of the property of the state as determined by the department of revenue under s. 70.57 shall be transferred from the general fund to the conservation fund for the purposes described under sub. (1).

AB50,1212 Section 1212. 70.995 (14) (b) of the statutes is amended to read:

AB50,647,6 70.995 (14) (b) If the department of revenue does not receive the fee imposed on a municipality imposes a fee under par. (a) by March 31 of each year on a municipality, the department shall reduce the a distribution made to the municipality under s. 79.02 (1) in the following year by the amount of the fee. Any amount that is not able to be deducted from a distribution under s. 79.02 (1) shall be directly imposed upon the municipality.

AB50,1213 Section 1213. 71.03 (2) (d) (title) of the statutes is amended to read:

AB50,647,8 71.03 (2) (d) (title) Husband and wife Spouses joint filing.

AB50,1214 Section 1214. 71.03 (2) (d) 1. of the statutes is amended to read:

AB50,647,12 71.03 (2) (d) 1. Except as provided in subds. 2. and 3. and par. (e), a husband and a wife spouses may file a joint return for income tax purposes even though one of the spouses has no gross income or no deductions.

AB50,1215 Section 1215. 71.03 (2) (d) 2. of the statutes is amended to read:

AB50,647,17 71.03 (2) (d) 2. No joint return may be filed if either the husband or wife spouse at any time during the taxable year is a nonresident alien, unless an election is in effect for the taxable year under section 6013 (g) or (h) of the internal revenue code Internal Revenue Code.

AB50,1216 Section 1216. 71.03 (2) (d) 3. of the statutes is amended to read:

AB50,648,2 71.03 (2) (d) 3. No joint return may be filed if the husband and wife spouses have different taxable years, except that if their taxable years begin on the same day and end on different days because of the death of either or both the joint return may be filed with respect to the taxable year of each unless the surviving spouse remarries before the close of his or her taxable year or unless the taxable year of either spouse is a fractional part of a year under section 443 (a) (1) of the internal revenue code Internal Revenue Code.

AB50,1217 Section 1217. 71.03 (2) (g) of the statutes is amended to read:

AB50,648,18 71.03 (2) (g) Joint return following separate return. Except as provided in par. (i), if an individual has filed a separate return for a taxable year for which a joint return could have been filed by the individual and the individual’s spouse under par. (d) or (e) and the time prescribed by law for timely filing the return for that taxable year has expired, the individual and the individual’s spouse may file a joint return for that taxable year. A joint return filed by the husband and wife spouses under this paragraph is their return for that taxable year, and all payments, credits, refunds or other repayments made or allowed with respect to the separate return of each spouse for that taxable year shall be taken into account in determining the extent to which the tax based upon the joint return has been paid. If a joint return is filed under this paragraph, any election, other than the election to file a separate return, made by either spouse in that spouse’s separate return for that taxable year with respect to the treatment of any income, deduction or credit of that spouse may not be changed in the filing of the joint return if that election would have been irrevocable if the joint return had not been filed.

AB50,1218 Section 1218. 71.03 (2) (m) 2. of the statutes is amended to read:

AB50,648,23 71.03 (2) (m) 2. If a husband and wife spouses change from a joint return to separate returns within the time prescribed in subd. 1., the tax paid on the joint return shall be allocated between them in proportion to the tax liability shown on each separate return.

AB50,1219 Section 1219. 71.03 (4) (a) of the statutes is amended to read:

AB50,649,12 71.03 (4) (a) Natural persons whose total income is not in excess of $10,000 and consists entirely of wages subject to withholding for Wisconsin tax purposes and not more than $200 total of dividends, interest and other wages not subject to Wisconsin withholding, and who have elected the Wisconsin standard deduction and have not claimed either the credit for homestead property tax relief property tax and rent rebate under subch. VIII or deductions for expenses incurred in earning such income, shall, at their election, not be required to record on their income tax returns the amount of the tax imposed on their Wisconsin taxable income. Married persons shall be permitted this election only if the joint income of the husband and wife spouses does not exceed $10,000, if both report their incomes on the same joint income tax return form, and if both make this election.

AB50,1220 Section 1220. 71.03 (9) of the statutes is created to read:

AB50,649,16 71.03 (9) Medical Assistance coverage. (a) The department shall include the following questions and explanatory information on each individual income tax return under this section and a method for the taxpayer to respond to each question:

AB50,649,22 1. “Are you, your spouse, your dependent children, or any eligible adult child dependent not covered under a health insurance policy, health plan, or other health care coverage? ‘Eligible adult child dependent’ means a child who is under the age of 26 who is a full-time student or a child who is under the age of 27 who is called to active duty in the national guard or armed forces reserve while enrolled as a full- time student.”

AB50,650,2 2. “If you responded ‘yes’ to question 1, do you want to have evaluated your eligibility for Medical Assistance under subch. IV of ch. 49 of the Wisconsin Statutes or your eligibility for subsidized health insurance coverage?”

AB50,650,11 (b) For each person who responded “yes” to the question under par. (a) 2., the department shall provide that person’s contact information and other relevant information from that person’s individual income tax return to the department of health services to perform an evaluation of that person’s eligibility under the Medical Assistance program under subch. IV of ch. 49 or an evaluation of that person’s eligibility for subsidized health insurance coverage through an exchange, as defined under 45 CFR 155.20. The information provided to the department of health services may not be used to determine that the individual is ineligible to enroll in the Medical Assistance program under subch. IV of ch. 49.

AB50,1221 Section 1221. 71.05 (1) (j) of the statutes is created to read:

AB50,650,14 71.05 (1) (j) Tips. Amounts received as cash tips by an employee from the customers of the employee’s employer.

AB50,1222 Section 1222. 71.05 (6) (a) 15. of the statutes is amended to read:

AB50,650,21 71.05 (6) (a) 15. The amount of the credits computed under s. 71.07 (2dm), (2dx), (2dy), (3g), (3h), (3n), (3q), (3s), (3t), (3w), (3wm), (3y), (4k), (4n), (5f), (5h), (5i), (5j), (5k), (5r), (5rm), (6n), (8m), and (10) and not passed through by a partnership, limited liability company, or tax-option corporation that has added that amount to the partnership’s, company’s, or tax-option corporation’s income under s. 71.21 (4) or 71.34 (1k) (g).

AB50,1223 Section 1223. 71.05 (6) (a) 30. of the statutes is created to read:

AB50,651,3 71.05 (6) (a) 30. For taxable years beginning after December 31, 2024, any amount distributed during the taxable year from a catastrophe savings account, as described in s. 224.28, that was not used to pay an expense described in s. 224.28 (3), except that this subdivision applies only to amounts for which a subtraction was made under par. (b) 57. or 58.

AB50,1224 Section 1224. 71.05 (6) (b) 4. (intro.) of the statutes is amended to read:

AB50,651,18 71.05 (6) (b) 4. (intro.) Disability For taxable years beginning before January 1, 2025, 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:

AB50,1225 Section 1225. 71.05 (6) (b) 4m. of the statutes is created to read:

AB50,652,10 71.05 (6) (b) 4m. For taxable years beginning after December 31, 2024, 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 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:

AB50,652,14 a. If the individual is single or files as a head of household and the individual’s federal adjusted gross income in the year to which the subtraction relates is less than $30,000, the maximum subtraction is $5,500 or the amount of disability pay reported as income, whichever is less.

AB50,652,18 b. If the individual is married and is a joint filer and the couple’s federal adjusted gross income in the year to which the subtraction relates is less than $60,000, the maximum subtraction is $5,500 per spouse that is disabled or the amount of disability pay reported as income, whichever is less.

AB50,652,22 c. If the individual is married and files a separate return and the sum of both spouses’ federal adjusted gross income in the year to which the subtraction relates is less than $60,000, the maximum subtraction is $5,500 or the amount of disability pay reported as income, whichever is less.

AB50,1226 Section 1226. 71.05 (6) (b) 19. cm. of the statutes is amended to read:

AB50,653,13 71.05 (6) (b) 19. cm. For taxable years beginning after December 31, 2020, for a person who is a nonresident or a part-year resident of this state, modify the amount calculated under subd. 19. b. by multiplying the amount by a fraction the numerator of which is the person’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 person’s total wages, salary, tips, unearned income, and net earnings from a trade or business. In this subd. 19. cm., for married persons filing separately “wages, salary, tips, unearned income, and net earnings from a trade or business” means the separate wages, salary, tips, unearned income, and net earnings from a trade or business of each spouse, and for married persons filing jointly “wages, salary, tips, unearned income, and net earnings from a trade or business” means the total wages, salary, tips, unearned income, and net earnings from a trade or business of both spouses.

AB50,1227 Section 1227. 71.05 (6) (b) 19. dm. of the statutes is amended to read:

AB50,653,18 71.05 (6) (b) 19. dm. For taxable years beginning after December 31, 2020, reduce the amount calculated under subd. 19. b. or cm. to the person’s aggregate wages, salary, tips, unearned income, and net earnings from a trade or business that are taxable by this state.

AB50,1228 Section 1228. 71.05 (6) (b) 22. of the statutes is renumbered 71.05 (6) (b) 22. a. and amended to read:

AB50,654,4 71.05 (6) (b) 22. a. For taxable years beginning after December 31, 1995, and before January 1, 2025, an amount up to $5,000 that is expended during the period that consists of the year to which the claim relates and the prior 2 taxable years, by a full-year resident of this state who is an adoptive parent, for adoption fees, court costs, or legal fees relating to the adoption of a child, for whom a final order of adoption has been entered under s. 48.91 (3) or by an order of a court of any other state, or upon registration of a foreign adoption under s. 48.97 (2), during the taxable year.

AB50,1229 Section 1229. 71.05 (6) (b) 22. b. of the statutes is created to read:

AB50,654,12 71.05 (6) (b) 22. b. For taxable years beginning after December 31, 2024, an amount up to $15,000 that is expended during the period that consists of the year to which the claim relates and the prior 2 taxable years, by a full-year resident of this state who is an adoptive parent, for adoption fees, court costs, or legal fees relating to the adoption of a child, for whom a final order of adoption has been entered under s. 48.91 (3) or by an order of a court of any other state, or upon registration of a foreign adoption under s. 48.97 (2), during the taxable year.

AB50,1230 Section 1230. 71.05 (6) (b) 28. e. of the statutes is amended to read:

AB50,655,2 71.05 (6) (b) 28. e. For an individual who is a nonresident or part-year resident of this state, multiply the amount calculated under subd. 28. a., am., 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. In this subd. 28. e., for married persons filing separately “wages, salary, tips, unearned income and net earnings from a trade or business” means the separate wages, salary, tips, unearned income and net earnings from a trade or business of each spouse, and for married persons filing jointly “wages, salary, tips, unearned income and net earnings from a trade or business” means the total wages, salary, tips, unearned income and net earnings from a trade or business of both spouses.

AB50,1231 Section 1231. 71.05 (6) (b) 28. f. of the statutes is amended to read:

AB50,655,6 71.05 (6) (b) 28. f. Reduce the amount calculated under subd. 28. a., am., b., c., d. or e. to the individual’s aggregate wages, salary, tips, unearned income and net earnings from a trade or business that are taxable by this state.

AB50,1232 Section 1232. 71.05 (6) (b) 32. b. of the statutes is amended to read:

AB50,655,19 71.05 (6) (b) 32. b. For an individual who is a nonresident or part-year resident of this state, multiply the amount calculated under subd. 32. a. 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. In this subd. 32. b., for married persons filing separately “wages, salary, tips, unearned income and net earnings from a trade or business” means the separate wages, salary, tips, unearned income and net earnings from a trade or business of each spouse, and for married persons filing jointly “wages, salary, tips, unearned income and net earnings from a trade or business” means the total wages, salary, tips, unearned income and net earnings from a trade or business of both spouses.

AB50,1233 Section 1233. 71.05 (6) (b) 32. c. of the statutes is amended to read:

AB50,655,23 71.05 (6) (b) 32. c. Reduce the amount calculated under subd. 32. a. or b. to the individual’s aggregate wages, salary, tips, unearned income and net earnings from a trade or business that are taxable by this state.

AB50,1234 Section 1234. 71.05 (6) (b) 33. b. of the statutes is amended to read:

AB50,656,12 71.05 (6) (b) 33. b. For an individual who is a nonresident or part-year resident of this state, multiply the amount calculated under subd. 33. a. 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. In this subd. 33. b., for married persons filing separately “wages, salary, tips, unearned income and net earnings from a trade or business” means the separate wages, salary, tips, unearned income and net earnings from a trade or business of each spouse, and for married persons filing jointly “wages, salary, tips, unearned income and net earnings from a trade or business” means the total wages, salary, tips, unearned income and net earnings from a trade or business of both spouses.

AB50,1235 Section 1235. 71.05 (6) (b) 33. c. of the statutes is amended to read:

AB50,656,16 71.05 (6) (b) 33. c. Reduce the amount calculated under subd. 33. a. or b. to the individual’s aggregate wages, salary, tips, unearned income and net earnings from a trade or business that are taxable by this state.

AB50,1236 Section 1236. 71.05 (6) (b) 35. c. of the statutes is amended to read:

AB50,657,5 71.05 (6) (b) 35. c. For an individual who is a nonresident or part-year resident of this state, multiply the amount calculated under subd. 35. a. or b., 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. In this subd. 35. c., for married persons filing separately “wages, salary, tips, unearned income, and net earnings from a trade or business” means the separate wages, salary, tips, unearned income, and net earnings from a trade or business of each spouse, and for married persons filing jointly “wages, salary, tips, unearned income, and net earnings from a trade or business” means the total wages, salary, tips, unearned income, and net earnings from a trade or business of both spouses.

AB50,1237 Section 1237. 71.05 (6) (b) 35. d. of the statutes is amended to read:

AB50,657,9 71.05 (6) (b) 35. d. Reduce the amount calculated under subd. 35. a., b., or c. to the individual’s aggregate wages, salary, tips, unearned income, and net earnings from a trade or business that are taxable by this state.