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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 of the statutes is repealed.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 of the statutes is repealed.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.
AB50,757,1614(b) If a registrant fails to notify the department within 10 days after any
15change for which notification is required under par. (a), their registry identification
16card and tax exemption certificate is void.
AB50,757,1717(6) Records. (a) The department shall maintain a list of all registrants.
AB50,757,2018(b) Notwithstanding s. 19.35 and except as provided in par. (c), the
19department may not disclose information from an application submitted or a
20registry identification card issued under this section.
AB50,758,221(c) The department may disclose to state or local law enforcement agencies
22information from an application submitted by, or from a registry identification card

1issued to, a specific person under this section for the purpose of verifying that the
2person possesses a valid registry identification card.
AB50,758,33(7) Rules. The department shall promulgate rules to implement this section.
AB50,14404Section 1440. 74.09 (3) (gb) of the statutes is created to read:
AB50,758,9574.09 (3) (gb) 1. Include information from the school district where the
6property is located regarding the amount of any gross reduction in state aid to the
7district under ss. 115.7915 (4m) and 118.60 (4d) in the previous year and the
8current year and the percentage change between those years, except that this
9paragraph does not apply in any year in which such a reduction does not occur.
AB50,758,11102. In addition to the information provided under subd. 1., include the
11following insert in substantially similar form:
AB50,758,1612The gross reduction in state aid to your school district in the .... (current year)
13is $ .... as a result of pupils enrolled in the .... (statewide choice program) (Racine
14choice program) or as a result of payments to .... (a private school) under the special
15needs scholarship program. Your school district had the option to increase property
16taxes to replace this aid reduction.
AB50,144117Section 1441. 76.07 (3) of the statutes is amended to read:
AB50,759,91876.07 (3) Assessment. For the purpose of determining the full market value
19of the property of each company appearing on the assessment roll, the department
20may view and inspect the property of such the company and shall consider the
21reports filed in compliance with s. 76.04 and the reports and returns of the company
22filed in the office of any officer of this state, and other evidence or information
23bearing upon the full market value of the property of the company assessed. In case

1of For companies which that own or use property lying partly within and partly
2without the state, the department shall value and assess only the property within
3this state, using the methods under subs. (4g) and (4r). When the full market value
4of the property of a company within this state has been determined, the amount
5shall be entered upon the assessment roll opposite the name of the company and
6shall be the assessment of the entire property of such the company within this state
7for the levy of taxes thereon, subject to review and correction. The department
8shall thereupon give notice by certified mail to each company assessed of the
9amount of its assessment as entered upon such the roll.
AB50,144210Section 1442. 76.08 (1) of the statutes is amended to read:
AB50,760,81176.08 (1) Notice of the assessments determined under s. 76.07 and of
12adjustments under s. 76.075 shall be given by certified mail to each company the
13property of which has been assessed, and the notice of assessment shall be mailed
14provided on or before the assessment date specified in s. 76.07 (1). Any company
15aggrieved by the assessment or adjustment of its property thus made may have its
16assessment or adjustment redetermined by the Dane County circuit court if, within
1730 days after notice of assessment or adjustment is mailed provided to the company
18under s. 76.07 (3), an action for the redetermination is commenced by filing a
19summons and complaint with that court, and service of authenticated copies of the
20summons and complaint is made upon the department of revenue. No answer need
21be filed by the department and the allegations of the complaint in opposition to the
22assessment or adjustment shall be deemed denied. Upon the filing of the summons
23and complaint, the court shall set the matter for hearing without a jury. If the

1plaintiff fails to file the summons and complaint within 5 days of service upon the
2department, the department may file a copy thereof with the court in lieu of the
3original. The department may be named as the defendant in any such action and
4shall appear and be represented by its counsel in all proceedings connected with the
5action but, on the request of the secretary of revenue, the attorney general may
6participate with or serve in lieu of departmental counsel. In an action for
7redetermination of an adjustment, only the issues raised in the departments
8adjustment under s. 76.075 may be raised.
AB50,14439Section 1443. 76.10 (1) of the statutes is amended to read:
AB50,761,81076.10 (1) Every company defined in s. 76.02 shall, on or before October 1 in
11each year, be entitled, on its own motion, to present evidence before the department
12relating to the state assessment made in the preceding year pursuant to s. 70.575.
13On written request, in writing, for such the hearing or presentation, the
14department shall fix a time therefor within 60 days after such the application is
15filed, the same to be conducted in such manner as the department directs. Notice of
16such the hearing shall be mailed provided to any company requesting a hearing and
17shall be published in the official state paper. Within 30 days after the conclusion of
18such the hearing, the department shall enter an order either affirming the state
19assessment or ordering correction thereof as provided in sub. (2). A copy of such the
20order shall be sent by certified mail provided to the company or companies
21requesting such the hearing and to any interested party who has made an
22appearance in such the proceeding. The department may, on its own motion,
23correct such the state assessment. Any company having filed application for review

1of the state assessment pursuant to this section, or any other interested party
2participating in such the hearing, if aggrieved by the order entered by the
3department, may bring an action in the circuit court for Dane County within 30
4days after the entry of such the order to have said order set aside and a
5redetermination made of the state assessment. In any such action or in any hearing
6before the department pursuant to this section, any interested party may appear
7and be heard. An interested party includes any division of government whose
8revenues would be affected by any adjustment of the state assessment.
AB50,14449Section 1444. 76.13 (2) of the statutes is amended to read:
AB50,762,21076.13 (2) Every tax roll upon completion shall be delivered to the secretary of
11administration. The department shall notify, by certified mail, all companies listed
12on the tax roll of the amount of tax due, which shall be paid to the department. The
13payment dates provided for in sub. (2a) shall apply. The payment of one-fourth of
14the tax of any company may, if the company has brought an action in the Dane
15County circuit court under s. 76.08, be made without delinquent interest as
16provided in s. 76.14 any time prior to the date upon which the appeal becomes final,
17but any part of the tax ultimately required to be paid shall bear interest from the
18original due date to the date the appeal became final at the rate of 12 percent per
19year and at 1.5 percent per month thereafter until paid. The taxes extended
20against any company after the same become due, with interest, shall be a lien upon
21all the property of the company prior to all other liens, claims, and demands
22whatsoever, except as provided in ss. 292.31 (8) (i) and 292.81, which and the lien

1may be enforced in an action in the name of the state in any court of competent
2jurisdiction against the property of the company within the state as an entirety.
AB50,14453Section 1445. 76.15 (2) of the statutes is amended to read:
AB50,762,15476.15 (2) The power to reassess the property of any company defined in s.
576.02 and the general property of the state, and to redetermine the average rate of
6taxation, may be exercised under sub. (1) as often as may be necessary until the
7amount of taxes legally due from any such company for any year under ss. 76.01 to
876.26 has been finally and definitely determined. Whenever any sum or part
9thereof, levied upon any property subject to taxation under ss. 76.01 to 76.26 so set
10aside has been paid and not refunded, the payment so made shall be applied upon
11the reassessment upon the property, and the reassessment of taxes to that extent
12shall be deemed to be satisfied. When the tax roll on the reassessment is completed
13and delivered to the secretary of administration, the department shall immediately
14notify by certified mail each of the several companies taxed to pay the amount of the
15taxes extended on the tax roll within 30 days.
AB50,144616Section 1446. 76.639 (1) (g) of the statutes is amended to read:
AB50,763,31776.639 (1) (g) Qualified development means a qualified low-income housing
18project under section 42 (g) of the Internal Revenue Code that is financed with tax-
19exempt bonds, pursuant to section 42 (i) (2) described in section 42 (h) (4) (A) of the
20Internal Revenue Code, allocated the credit under section 42 of the Internal
21Revenue Code, and located in this state; except that the authority may waive, in the
22qualified allocation plan under section 42 (m) (1) (B) of the Internal Revenue Code,
23the requirements of tax-exempt bond financing and federal credit allocation to the

1extent the authority anticipates that sufficient volume cap under section 146 of the
2Internal Revenue Code will not be available to finance low-income housing projects
3in any year.
AB50,14474Section 1447. 76.81 (1) of the statutes is amended to read:
AB50,763,16576.81 (1) Except as provided in sub. (2), there is imposed a tax on the real
6property of, and the tangible personal property of, every telephone company,
7excluding property that is exempt from the property tax under s. 70.11 (39) and
8(39m), and (48), motor vehicles that are exempt under s. 70.112 (5), property that is
9used less than 50 percent in the operation of a telephone company, as provided
10under s. 70.112 (4) (b), treatment plant and pollution abatement equipment that is
11exempt under s. 70.11 (21), and qualified broadband service property. Except as
12provided in s. 76.815, the rate for the tax imposed on each description of real
13property and on each item of tangible personal property is the net rate for the prior
14year for the tax under ch. 70 in the taxing jurisdictions where the description or
15item is located. The real and tangible personal property of a telephone company
16shall be assessed as provided under s. 70.112 (4) (b).
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