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 of the statutes is repealed.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 of the statutes is repealed.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 petitioner’s 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 Crohn’s disease; a 24hepatitis C virus infection; Alzheimer’s 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 person’s 18physician if all of the following apply: AB50,755,22191. The statement indicates that, in the physician’s professional opinion, the 20person has or is undergoing a debilitating medical condition or treatment and the 21potential benefits of the person’s 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 person’s 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 person’s 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 person’s 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 person’s 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 registrant’s 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: AB50,758,1612“The 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 department’s 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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