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AB50,140913Section 1409. 71.54 (1) (g) (intro.) of the statutes is amended to read:
AB50,745,161471.54 (1) (g) 2012 and thereafter to 2025. (intro.) The amount of any claim
15filed in 2012 and thereafter to 2025 and based on property taxes accrued or rent
16constituting property taxes accrued during the previous year is limited as follows:
AB50,141017Section 1410. 71.54 (1) (g) 4. of the statutes is amended to read:
AB50,745,241871.54 (1) (g) 4. Except as provided in subds. 5. and 7., for For claims filed in
192018 and thereafter and based on property taxes accrued or rent constituting
20property taxes accrued during the previous year, no credit may be allowed under
21this paragraph if the claimant has no earned income in the taxable year to which
22the claim relates unless the claimant is disabled and provides the proof required
23under subd. 6. or the claimant or the claimants spouse is over the age of 61 at the
24close of the year to which the claim relates.
AB50,1411
1Section 1411. 71.54 (1) (g) 5. of the statutes is repealed.
AB50,14122Section 1412. 71.54 (1) (g) 6. (intro.) of the statutes is amended to read:
AB50,746,6371.54 (1) (g) 6. (intro.) With regard to a claimant who is disabled, the A
4claimant who is disabled shall provide with his or her return proof that his or her
5disability is in effect for the taxable year to which the claim relates. Proof of
6disability may be demonstrated by any of the following:
AB50,14137Section 1413. 71.54 (1) (g) 7. of the statutes is repealed.
AB50,14148Section 1414. 71.54 (1) (h) of the statutes is created to read:
AB50,746,11971.54 (1) (h) 2026 and thereafter. Subject to sub. (2m), the amount of any
10claim filed in 2026 and thereafter and based on property taxes accrued or rent
11constituting property taxes accrued during the previous year is limited as follows:
AB50,746,15121. If the household income was $19,000 or less in the year to which the claim
13relates, the claim is limited to 80 percent of the property taxes accrued or rent
14constituting property taxes accrued or both in that year on the claimants
15homestead.
AB50,746,20162. If the household income was more than $19,000 in the year to which the
17claim relates, the claim is limited to 80 percent of the amount by which the property
18taxes accrued or rent constituting property taxes accrued or both in that year on the
19claimants homestead exceeds 7.891 percent of the household income exceeding
20$19,000.
AB50,746,21213. No credit may be allowed if the household income exceeds $37,500.
AB50,746,23224. Notwithstanding the time limitations described in par. (g) (intro.), the
23provisions of par. (g) 4. apply to claims filed under this paragraph.
AB50,1415
1Section 1415. 71.54 (2) (b) 4. of the statutes is amended to read:
AB50,747,3271.54 (2) (b) 4. In calendar years 2011 or any subsequent calendar year to
32024, $1,460.
AB50,14164Section 1416. 71.54 (2) (b) 5. of the statutes is created to read:
AB50,747,6571.54 (2) (b) 5. Subject to sub. (2m), in calendar year 2025 or any subsequent
6calendar year, $1,460.
AB50,14177Section 1417. 71.54 (2m) of the statutes is amended to read:
AB50,748,2871.54 (2m) Indexing for inflation; 2010 2026 and thereafter. (a) For
9calendar years beginning after December 31, 2009, and before January 1, 2011
102025, the dollar amounts of the threshold income under sub. (1) (f) (h) 1. and 2., the
11maximum household income under sub. (1) (f) (h) 3., and the maximum property
12taxes under sub. (2) (b) 3. 5. shall be increased each year by a percentage equal to
13the percentage change between the U.S. consumer price index for all urban
14consumers, U.S. city average, for the 12-month average of the U.S. consumer price
15index for the month of August of the year before the previous year through the
16month of July of the previous year and the U.S. consumer price index for all urban
17consumers, U.S. city average, for the 12-month average of the U.S. consumer price
18index for August 2007 through July 2008 2024, as determined by the federal
19department of labor, except that the adjustment may occur only if the percentage is
20a positive number. Each amount that is revised under this paragraph shall be
21rounded to the nearest multiple of $10 if the revised amount is not a multiple of $10
22or, if the revised amount is a multiple of $5, such an amount shall be increased to
23the next higher multiple of $10. The department of revenue shall annually adjust

1the changes in dollar amounts required under this paragraph and incorporate the
2changes into the income tax forms and instructions.
AB50,748,83(b) The department of revenue shall annually adjust the slope under sub. (1)
4(f) (h) 2. such so that, as a claimants income increases from the threshold income as
5calculated adjusted under par. (a), to an amount that exceeds the maximum
6household income as calculated adjusted under par. (a), the credit that may be
7claimed is reduced to $0, and the department of revenue shall incorporate the
8changes into the income tax forms and instructions.
AB50,14189Section 1418. 71.55 (3) of the statutes is amended to read:
AB50,748,151071.55 (3) Forms to be provided by department. In administering this
11subchapter, the department of revenue shall make available suitable forms with
12instructions for claimants, including a form that may be included with, or as a part
13of, the individual income tax form. In preparing homestead credit property tax and
14rent rebate forms, the department of revenue shall provide a space for identification
15of the county and city, village or town in which the claimant resides.
AB50,141916Section 1419. 71.55 (5) of the statutes is amended to read:
AB50,748,221771.55 (5) Legislation may be proposed by department. At the end of each
18fiscal year, the department of revenue shall review the homestead tax credit
19property tax and rent rebate program and may propose legislation to adjust the
20amounts of claims allowable under the program, taking into account findings that
21social security benefits and the cost of living, as reflected in the index computed by
22the U.S. bureau of labor statistics, have increased or decreased.
AB50,142023Section 1420. 71.55 (7) of the statutes is amended to read:
AB50,749,102471.55 (7) Records may be required by department to determine correct

1credit. To ascertain the correctness of any claim under this subchapter or to
2determine the amount of the credit under this subchapter of any person, the
3department may examine, or cause to be examined by any agent or representative
4designated by the department, any books, papers, records or memoranda bearing
5on the homestead credit property tax and rent rebate of the person, may require the
6production of the books, papers, records or memoranda, and require the attendance,
7of any person having relevant knowledge, and may take testimony and require proof
8material for its information. Based on the information it discovers, the department
9shall determine the true amount of homestead credit the property tax and rent
10rebate during the year or years under investigation.
AB50,142111Section 1421. 71.63 (6) (n) (intro.) of the statutes is renumbered 71.63 (6) (n)
12and amended to read:
AB50,749,131371.63 (6) (n) In the form of tips paid to employees if:.
AB50,142214Section 1422. 71.63 (6) (n) 1. of the statutes is repealed.
AB50,142315Section 1423. 71.63 (6) (n) 2. of the statutes is repealed.
AB50,142416Section 1424. 71.64 (9) (b) (intro.) of the statutes is amended to read:
AB50,749,201771.64 (9) (b) (intro.) The department shall from time to time adjust the
18withholding tables to reflect any changes in income tax rates, any applicable surtax
19or any changes in dollar amounts in s. 71.06 (1), (1m), (1n), (1p), (1q), (1r), and (2)
20resulting from statutory changes, except as follows:
AB50,142521Section 1425. 71.67 (5) (a) of the statutes is amended to read:
AB50,750,32271.67 (5) (a) Wager winnings. A person holding a license to sponsor and
23manage races under s. 562.05 (1) (b) or (c) shall withhold from the amount of any
24payment of pari-mutuel winnings under s. 562.065 (3) (a) or (3m) (a) an amount

1determined by multiplying the amount of the payment by the highest rate
2applicable to individuals under s. 71.06 (1) (a) to (c), (1m), (1n), (1p), or (1q), or (1r)
3if the amount of the payment is more than $1,000.
AB50,14264Section 1426. 71.67 (5m) of the statutes is amended to read:
AB50,750,11571.67 (5m) Withholding from payments to purchase assignment of
6lottery prize. A person that purchases an assignment of a lottery prize shall
7withhold from the amount of any payment made to purchase the assignment the
8amount that is determined by multiplying the amount of the payment by the
9highest rate applicable to individuals under s. 71.06 (1) (a) to (c), (1m), (1n), (1p), or
10(1q), or (1r). Subsection (5) (b), (c) and (d), as it applies to the amounts withheld
11under sub. (5) (a), applies to the amount withheld under this subsection.
AB50,142712Section 1427. 71.78 (4) (w) of the statutes is created to read:
AB50,750,151371.78 (4) (w) The secretary of health services and employees of the
14department of health services for the purpose of performing an evaluation under s.
1571.03 (9) (b).
AB50,142816Section 1428. 71.78 (4) (x) of the statutes is created to read:
AB50,750,191771.78 (4) (x) The department of tourism to the extent necessary to administer
18the tax credits under ss. 71.07 (5f) and (5h), 71.28 (5f) and (5h), and 71.47 (5f) and
19(5h).
AB50,142920Section 1429. 71.80 (3m) (c) of the statutes is amended to read:
AB50,751,22171.80 (3m) (c) If the department determines that a spouse is otherwise
22entitled to a state tax refund or homestead property tax and rent rebate or
23farmland credit, it shall notify the spouses under s. 71.74 (11) that the state intends

1to reduce any state tax refund or a refundable credit due the spouses by the amount
2credited against any liability under par. (a) or (b) or both.
AB50,14303Section 1430. 71.83 (1) (a) 8. of the statutes is amended to read:
AB50,751,10471.83 (1) (a) 8. Joint return replacing separate returns. If the amount shown
5as the tax by the husband and wife spouses on a joint return filed under s. 71.03 (2)
6(g) to (L) exceeds the sum of the amounts shown as the tax upon the separate return
7of each spouse and if any part of that excess is attributable to negligence or
8intentional disregard of this chapter, but without intent to defraud, at the time of
9the filing of that separate return, then 25 percent of the total amount of that excess
10shall be added to the tax.
AB50,143111Section 1431. 71.83 (1) (b) 5. of the statutes is amended to read:
AB50,751,171271.83 (1) (b) 5. Joint return after separate returns. If the amount shown as
13the tax by the husband and wife spouses on a joint return filed under s. 71.03 (2) (g)
14to (L) exceeds the sum of the amounts shown as the tax on the separate return of
15each spouse and if any part of that excess is attributable to fraud with intent to
16evade tax at the time of the filing of that separate return, then 50 percent of the
17total amount of that excess shall be added to the tax.
AB50,143218Section 1432. 71.83 (5) (a) 1. of the statutes is amended to read:
AB50,751,221971.83 (5) (a) 1. Credit means the earned income tax credit under s. 71.07
20(9e), the homestead credit property tax and rent rebate under subch. VIII, the
21farmland preservation credit under subch. IX, or any refundable credit under s.
2271.07, 71.28, or 71.47.
AB50,143323Section 1433. 71.98 (10) of the statutes is created to read:
AB50,752,22471.98 (10) Federal Tax Cuts and Jobs Act. For taxable years beginning

1after December 31, 2024, sections 11012, 13221, 13301, 13304 (a), (b), and (d),
213531, and 13601 of P.L. 115-97.
AB50,14343Section 1434. 73.01 (1) (b) of the statutes is amended to read:
AB50,752,10473.01 (1) (b) Small claims is a matter in which the amount in controversy,
5including any penalty, after the department of revenue takes its final action on the
6petition for redetermination is less than $2,500 the amount specified under s.
7799.01 (1) (d) for the applicability of ch. 799 to the types of civil actions described in
8s. 799.01 (1) (d) unless the commission on its own motion determines that the case
9not be heard as a small claims case or unless the department of revenue determines
10that the case has statewide significance.
AB50,143511Section 1435. 73.01 (5) (a) of the statutes is amended to read:
AB50,754,21273.01 (5) (a) Any person who is aggrieved by a determination of the state
13board of assessors under s. 70.995 (5n) or (8) or who has filed a petition for
14redetermination with the department of revenue and who is aggrieved by the
15redetermination of the department of revenue may, within 60 days of the
16determination of the state board of assessors or of the department of revenue or, in
17all other cases, within 60 days after the redetermination but not thereafter, file
18with the clerk of the commission a petition for review of the action of the
19department of revenue and the number of copies of the petition required by rule
20adopted by the commission. Any person who is aggrieved by a determination of the
21department of transportation under s. 341.405 or 341.45 may, within 30 days after
22the determination of the department of transportation, file with the clerk of the
23commission a petition for review of the action of the department of transportation
24and the number of copies of the petition required by rule adopted by the

1commission. If a municipality appeals, its appeal shall set forth that the appeal has
2been authorized by an order or resolution of its governing body and the appeal shall
3be verified by a member of that governing body as pleadings in courts of record are
4verified. The clerk of the commission shall transmit one copy to the department of
5revenue, or to the department of transportation, and to each party. In the case of
6appeals from manufacturing property assessments, the person assessed shall be a
7party to a proceeding initiated by a municipality. Any petition for review filed
8under this paragraph may be submitted electronically. At the time of filing the
9petition, the petitioner shall pay to the commission a $25 the filing fee applicable
10under par. (am). The commission shall deposit the fee in the general fund. Within
1130 days after such transmission the department of revenue, except for petitions
12objecting to manufacturing property assessments, or the department of
13transportation, shall file with the clerk of the commission an original and the
14number of copies of an answer to the petition required by rule adopted by the
15commission and shall serve one copy on the petitioner or the petitioners attorney or
16agent. Within 30 days after service of the answer, the petitioner may file and serve
17a reply in the same manner as the petition is filed. Any person entitled to be heard
18by the commission under s. 76.38 (12) (a), 1993 stats., or s. 76.39 (4) (c) or 76.48 may
19file a petition with the commission within the time and in the manner provided for
20the filing of petitions in income or franchise tax cases. Such papers may be served
21as a circuit court summons is served or by certified mail. For the purposes of this
22subsection, a petition for review is considered timely filed if mailed by certified mail
23in a properly addressed envelope, with postage duly prepaid, which envelope is

1postmarked before midnight of the last day for filing, or if submitted electronically,
2is submitted by midnight of the last day for filing.
AB50,14363Section 1436. 73.01 (5) (am) of the statutes is created to read:
AB50,754,5473.01 (5) (am) 1. Except as provided under subd. 2., at the time of filing a
5petition, the petitioner shall pay to the commission a fee of $250.
AB50,754,762. For a petition involving a small claims case, at the time of filing the
7petition, the petitioner shall pay to the commission a fee of $25.
AB50,14378Section 1437. 73.03 (40m) of the statutes is amended to read:
AB50,754,10973.03 (40m) To include on the form on which a homestead credit property tax
10and rent rebate is claimed information about the property tax deferral program.
AB50,143811Section 1438. 73.03 (73) (f) 1. of the statutes is amended to read:
AB50,754,161273.03 (73) (f) 1. Subject to subd. 2., for taxable years beginning after
13December 31, 2020, the department shall make the pilot program described under
14par. (b) permanent and applicable to all eligible claimants of the earned income tax
15credit under s. 71.07 (9e) (aj), based on the specifications described under pars. (b)
16and (c) 2.
AB50,143917Section 1439. 73.17 of the statutes is created to read:
AB50,754,191873.17 Medical marijuana registry program. (1) Definitions. In this
19section:
AB50,754,2020(a) Debilitating medical condition or treatment means any of the following:
AB50,755,2211. Cancer; glaucoma; acquired immunodeficiency syndrome; a positive test for
22the presence of HIV, antigen or nonantigenic products of HIV, or an antibody to
23HIV; inflammatory bowel disease, including ulcerative colitis or Crohns disease; a
24hepatitis C virus infection; Alzheimers disease; amyotrophic lateral sclerosis; nail

1patella syndrome; Ehlers-Danlos Syndrome; post-traumatic stress disorder; or the
2treatment of these conditions.
AB50,755,632. A chronic or debilitating disease or medical condition or the treatment of
4such a disease or condition that causes cachexia, severe pain, severe nausea,
5seizures, including those characteristic of epilepsy, or severe and persistent muscle
6spasms, including those characteristic of multiple sclerosis.
AB50,755,77(b) Department means the department of revenue.
AB50,755,88(c) Physician means a person licensed under s. 448.04 (1) (a).
AB50,755,119(d) Qualifying patient means a person who has been diagnosed by a
10physician as having or undergoing a debilitating medical condition or treatment but
11does not include a person under the age of 18 years.
AB50,755,1312(e) Registrant means a person who holds a registry identification card
13issued in sub. (4).
AB50,755,1514(f) Tax exemption certificate means a certificate to claim the exemption
15under s. 77.54 (75).
AB50,755,1616(g) Usable marijuana has the meaning given in s. 139.97 (13).
AB50,755,1817(h) Written certification means means a statement made by a persons
18physician if all of the following apply:
AB50,755,22191. The statement indicates that, in the physicians professional opinion, the
20person has or is undergoing a debilitating medical condition or treatment and the
21potential benefits of the persons use of usable marijuana would likely outweigh the
22health risks for the person.
AB50,756,3232. The statement indicates that the opinion described in subd. 1. was formed

1after a full assessment of the persons medical history and current medical
2condition that was conducted no more than 6 months prior to making the statement
3and that was made in the course of a bona fide physician-patient relationship.
AB50,756,543. The statement is signed by the physician or is contained in the persons
5medical records.
AB50,756,764. The statement contains an expiration date that is no more than 48 months
7after issuance and the statement has not expired.
AB50,756,108(2) Application. An adult who is claiming to be a qualifying patient may
9apply for a registry identification card by submitting to the department a signed
10application form containing or accompanied by all of the following:
AB50,756,1111(a) The persons name, address, and date of birth.
AB50,756,1212(b) A written certification.
AB50,756,1413(c) The name, address, and telephone number of the persons current
14physician, as listed in the written certification.
AB50,756,1915(3) Processing the application. The department shall verify the
16information contained in or accompanying an application submitted under sub. (2)
17and shall approve or deny the application within 30 days after receiving it. The
18department may deny an application submitted under sub. (2) only if the required
19information has not been provided or if false information has been provided.
AB50,757,420(4) Issuing a registry identification card and tax exemption
21certificate. The department shall issue to the applicant a registry identification
22card and tax exemption certificate within 5 days after approving an application
23under sub. (3). Unless voided under sub. (5) (b) or revoked under rules issued by the

1department under sub. (7), a registry identification card and tax exemption
2certificate shall expire 4 years from the date of issuance. A tax exemption
3certificate shall contain the required information, as determined by the department
4by rule. A registry identification card shall contain all of the following:
AB50,757,55(a) The name, address, and date of birth of the registrant.
AB50,757,66(b) The date of issuance and expiration date of the registry identification card.
AB50,757,77(c) A photograph of the registrant.
AB50,757,88(d) Other information the department may require by rule.
AB50,757,139(5) Additional information to be provided by registrant. (a) A
10registrant shall notify the department of any change in the registrants name and
11address. Each registrant shall notify the department of any change in their
12physician or of any significant improvement in their health as it relates to their
13debilitating medical condition or treatment.
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