AB50: Bill Text

AB50,1419 Section 1419. 71.55 (5) of the statutes is amended to read:

AB50,748,22 71.55 (5) Legislation may be proposed by department. At the end of each fiscal year, the department of revenue shall review the homestead tax credit property tax and rent rebate program and may propose legislation to adjust the amounts of claims allowable under the program, taking into account findings that social security benefits and the cost of living, as reflected in the index computed by the U.S. bureau of labor statistics, have increased or decreased.

AB50,1420 Section 1420. 71.55 (7) of the statutes is amended to read:

AB50,749,10 71.55 (7) Records may be required by department to determine correct credit. To ascertain the correctness of any claim under this subchapter or to determine the amount of the credit under this subchapter of any person, the department may examine, or cause to be examined by any agent or representative designated by the department, any books, papers, records or memoranda bearing on the homestead credit property tax and rent rebate of the person, may require the production of the books, papers, records or memoranda, and require the attendance, of any person having relevant knowledge, and may take testimony and require proof material for its information. Based on the information it discovers, the department shall determine the true amount of homestead credit the property tax and rent rebate during the year or years under investigation.

AB50,1421 Section 1421. 71.63 (6) (n) (intro.) of the statutes is renumbered 71.63 (6) (n) and amended to read:

AB50,749,13 71.63 (6) (n) In the form of tips paid to employees if:.

AB50,1422 Section 1422. 71.63 (6) (n) 1. of the statutes is repealed.

AB50,1423 Section 1423. 71.63 (6) (n) 2. of the statutes is repealed.

AB50,1424 Section 1424. 71.64 (9) (b) (intro.) of the statutes is amended to read:

AB50,749,20 71.64 (9) (b) (intro.) The department shall from time to time adjust the withholding tables to reflect any changes in income tax rates, any applicable surtax or any changes in dollar amounts in s. 71.06 (1), (1m), (1n), (1p), (1q), (1r), and (2) resulting from statutory changes, except as follows:

AB50,1425 Section 1425. 71.67 (5) (a) of the statutes is amended to read:

AB50,750,3 71.67 (5) (a) Wager winnings. A person holding a license to sponsor and manage races under s. 562.05 (1) (b) or (c) shall withhold from the amount of any payment of pari-mutuel winnings under s. 562.065 (3) (a) or (3m) (a) an amount determined by multiplying the amount of the payment by the highest rate applicable to individuals under s. 71.06 (1) (a) to (c), (1m), (1n), (1p), or (1q), or (1r) if the amount of the payment is more than $1,000.

AB50,1426 Section 1426. 71.67 (5m) of the statutes is amended to read:

AB50,750,11 71.67 (5m) Withholding from payments to purchase assignment of lottery prize. A person that purchases an assignment of a lottery prize shall withhold from the amount of any payment made to purchase the assignment the amount that is determined by multiplying the amount of the payment by the highest rate applicable to individuals under s. 71.06 (1) (a) to (c), (1m), (1n), (1p), or (1q), or (1r). Subsection (5) (b), (c) and (d), as it applies to the amounts withheld under sub. (5) (a), applies to the amount withheld under this subsection.

AB50,1427 Section 1427. 71.78 (4) (w) of the statutes is created to read:

AB50,750,15 71.78 (4) (w) The secretary of health services and employees of the department of health services for the purpose of performing an evaluation under s. 71.03 (9) (b).

AB50,1428 Section 1428. 71.78 (4) (x) of the statutes is created to read:

AB50,750,19 71.78 (4) (x) The department of tourism to the extent necessary to administer the tax credits under ss. 71.07 (5f) and (5h), 71.28 (5f) and (5h), and 71.47 (5f) and (5h).

AB50,1429 Section 1429. 71.80 (3m) (c) of the statutes is amended to read:

AB50,751,2 71.80 (3m) (c) If the department determines that a spouse is otherwise entitled to a state tax refund or homestead property tax and rent rebate or farmland credit, it shall notify the spouses under s. 71.74 (11) that the state intends to reduce any state tax refund or a refundable credit due the spouses by the amount credited against any liability under par. (a) or (b) or both.

AB50,1430 Section 1430. 71.83 (1) (a) 8. of the statutes is amended to read:

AB50,751,10 71.83 (1) (a) 8. ‘Joint return replacing separate returns.’ If the amount shown as the tax by the husband and wife spouses on a joint return filed under s. 71.03 (2) (g) to (L) exceeds the sum of the amounts shown as the tax upon the separate return of each spouse and if any part of that excess is attributable to negligence or intentional disregard of this chapter, but without intent to defraud, at the time of the filing of that separate return, then 25 percent of the total amount of that excess shall be added to the tax.

AB50,1431 Section 1431. 71.83 (1) (b) 5. of the statutes is amended to read:

AB50,751,17 71.83 (1) (b) 5. ‘Joint return after separate returns.’ If the amount shown as the tax by the husband and wife spouses on a joint return filed under s. 71.03 (2) (g) to (L) exceeds the sum of the amounts shown as the tax on the separate return of each spouse and if any part of that excess is attributable to fraud with intent to evade tax at the time of the filing of that separate return, then 50 percent of the total amount of that excess shall be added to the tax.

AB50,1432 Section 1432. 71.83 (5) (a) 1. of the statutes is amended to read:

AB50,751,22 71.83 (5) (a) 1. “Credit” means the earned income tax credit under s. 71.07 (9e), the homestead credit property tax and rent rebate under subch. VIII, the farmland preservation credit under subch. IX, or any refundable credit under s. 71.07, 71.28, or 71.47.

AB50,1433 Section 1433. 71.98 (10) of the statutes is created to read:

AB50,752,2 71.98 (10) Federal Tax Cuts and Jobs Act. For taxable years beginning after December 31, 2024, sections 11012, 13221, 13301, 13304 (a), (b), and (d), 13531, and 13601 of P.L. 115-97.

AB50,1434 Section 1434. 73.01 (1) (b) of the statutes is amended to read:

AB50,752,10 73.01 (1) (b) “Small claims” is a matter in which the amount in controversy, including any penalty, after the department of revenue takes its final action on the petition for redetermination is less than $2,500 the amount specified under s. 799.01 (1) (d) for the applicability of ch. 799 to the types of civil actions described in s. 799.01 (1) (d) unless the commission on its own motion determines that the case not be heard as a small claims case or unless the department of revenue determines that the case has statewide significance.

AB50,1435 Section 1435. 73.01 (5) (a) of the statutes is amended to read:

AB50,754,2 73.01 (5) (a) Any person who is aggrieved by a determination of the state board of assessors under s. 70.995 (5n) or (8) or who has filed a petition for redetermination with the department of revenue and who is aggrieved by the redetermination of the department of revenue may, within 60 days of the determination of the state board of assessors or of the department of revenue or, in all other cases, within 60 days after the redetermination but not thereafter, file with the clerk of the commission a petition for review of the action of the department of revenue and the number of copies of the petition required by rule adopted by the commission. Any person who is aggrieved by a determination of the department of transportation under s. 341.405 or 341.45 may, within 30 days after the determination of the department of transportation, file with the clerk of the commission a petition for review of the action of the department of transportation and the number of copies of the petition required by rule adopted by the commission. If a municipality appeals, its appeal shall set forth that the appeal has been authorized by an order or resolution of its governing body and the appeal shall be verified by a member of that governing body as pleadings in courts of record are verified. The clerk of the commission shall transmit one copy to the department of revenue, or to the department of transportation, and to each party. In the case of appeals from manufacturing property assessments, the person assessed shall be a party to a proceeding initiated by a municipality. Any petition for review filed under this paragraph may be submitted electronically. At the time of filing the petition, the petitioner shall pay to the commission a $25 the filing fee applicable under par. (am). The commission shall deposit the fee in the general fund. Within 30 days after such transmission the department of revenue, except for petitions objecting to manufacturing property assessments, or the department of transportation, shall file with the clerk of the commission an original and the number of copies of an answer to the petition required by rule adopted by the commission and shall serve one copy on the petitioner or the petitioner’s attorney or agent. Within 30 days after service of the answer, the petitioner may file and serve a reply in the same manner as the petition is filed. Any person entitled to be heard by the commission under s. 76.38 (12) (a), 1993 stats., or s. 76.39 (4) (c) or 76.48 may file a petition with the commission within the time and in the manner provided for the filing of petitions in income or franchise tax cases. Such papers may be served as a circuit court summons is served or by certified mail. For the purposes of this subsection, a petition for review is considered timely filed if mailed by certified mail in a properly addressed envelope, with postage duly prepaid, which envelope is postmarked before midnight of the last day for filing, or if submitted electronically, is submitted by midnight of the last day for filing.

AB50,1436 Section 1436. 73.01 (5) (am) of the statutes is created to read:

AB50,754,5 73.01 (5) (am) 1. Except as provided under subd. 2., at the time of filing a petition, the petitioner shall pay to the commission a fee of $250.

AB50,754,7 2. For a petition involving a small claims case, at the time of filing the petition, the petitioner shall pay to the commission a fee of $25.

AB50,1437 Section 1437. 73.03 (40m) of the statutes is amended to read:

AB50,754,10 73.03 (40m) To include on the form on which a homestead credit property tax and rent rebate is claimed information about the property tax deferral program.

AB50,1438 Section 1438. 73.03 (73) (f) 1. of the statutes is amended to read:

AB50,754,16 73.03 (73) (f) 1. Subject to subd. 2., for taxable years beginning after December 31, 2020, the department shall make the pilot program described under par. (b) permanent and applicable to all eligible claimants of the earned income tax credit under s. 71.07 (9e) (aj), based on the specifications described under pars. (b) and (c) 2.

AB50,1439 Section 1439. 73.17 of the statutes is created to read:

AB50,754,19 73.17 Medical marijuana registry program. (1) Definitions. In this section:

AB50,754,20 (a) “Debilitating medical condition or treatment” means any of the following:

AB50,755,2 1. Cancer; glaucoma; acquired immunodeficiency syndrome; a positive test for the presence of HIV, antigen or nonantigenic products of HIV, or an antibody to HIV; inflammatory bowel disease, including ulcerative colitis or Crohn’s disease; a hepatitis C virus infection; Alzheimer’s disease; amyotrophic lateral sclerosis; nail patella syndrome; Ehlers-Danlos Syndrome; post-traumatic stress disorder; or the treatment of these conditions.

AB50,755,6 2. A chronic or debilitating disease or medical condition or the treatment of such a disease or condition that causes cachexia, severe pain, severe nausea, seizures, including those characteristic of epilepsy, or severe and persistent muscle spasms, including those characteristic of multiple sclerosis.

AB50,755,7 (b) “Department” means the department of revenue.

AB50,755,8 (c) “Physician” means a person licensed under s. 448.04 (1) (a).

AB50,755,11 (d) “Qualifying patient” means a person who has been diagnosed by a physician as having or undergoing a debilitating medical condition or treatment but does not include a person under the age of 18 years.

AB50,755,13 (e) “Registrant” means a person who holds a registry identification card issued in sub. (4).

AB50,755,15 (f) “Tax exemption certificate” means a certificate to claim the exemption under s. 77.54 (75).

AB50,755,16 (g) “Usable marijuana” has the meaning given in s. 139.97 (13).

AB50,755,18 (h) “Written certification” means means a statement made by a person’s physician if all of the following apply:

AB50,755,22 1. The statement indicates that, in the physician’s professional opinion, the person has or is undergoing a debilitating medical condition or treatment and the potential benefits of the person’s use of usable marijuana would likely outweigh the health risks for the person.

AB50,756,3 2. The statement indicates that the opinion described in subd. 1. was formed after a full assessment of the person’s medical history and current medical condition that was conducted no more than 6 months prior to making the statement and that was made in the course of a bona fide physician-patient relationship.

AB50,756,5 3. The statement is signed by the physician or is contained in the person’s medical records.

AB50,756,7 4. The statement contains an expiration date that is no more than 48 months after issuance and the statement has not expired.

AB50,756,10 (2) Application. An adult who is claiming to be a qualifying patient may apply for a registry identification card by submitting to the department a signed application form containing or accompanied by all of the following:

AB50,756,11 (a) The person’s name, address, and date of birth.

AB50,756,12 (b) A written certification.

AB50,756,14 (c) The name, address, and telephone number of the person’s current physician, as listed in the written certification.

AB50,756,19 (3) Processing the application. The department shall verify the information contained in or accompanying an application submitted under sub. (2) and shall approve or deny the application within 30 days after receiving it. The department may deny an application submitted under sub. (2) only if the required information has not been provided or if false information has been provided.

AB50,757,4 (4) Issuing a registry identification card and tax exemption certificate. The department shall issue to the applicant a registry identification card and tax exemption certificate within 5 days after approving an application under sub. (3). Unless voided under sub. (5) (b) or revoked under rules issued by the department under sub. (7), a registry identification card and tax exemption certificate shall expire 4 years from the date of issuance. A tax exemption certificate shall contain the required information, as determined by the department by rule. A registry identification card shall contain all of the following:

AB50,757,5 (a) The name, address, and date of birth of the registrant.

AB50,757,6 (b) The date of issuance and expiration date of the registry identification card.

AB50,757,7 (c) A photograph of the registrant.

AB50,757,8 (d) Other information the department may require by rule.

AB50,757,13 (5) Additional information to be provided by registrant. (a) A registrant shall notify the department of any change in the registrant’s name and address. Each registrant shall notify the department of any change in their physician or of any significant improvement in their health as it relates to their debilitating medical condition or treatment.

AB50,757,16 (b) If a registrant fails to notify the department within 10 days after any change for which notification is required under par. (a), their registry identification card and tax exemption certificate is void.

AB50,757,17 (6) Records. (a) The department shall maintain a list of all registrants.

AB50,757,20 (b) Notwithstanding s. 19.35 and except as provided in par. (c), the department may not disclose information from an application submitted or a registry identification card issued under this section.

AB50,758,2 (c) The department may disclose to state or local law enforcement agencies information from an application submitted by, or from a registry identification card issued to, a specific person under this section for the purpose of verifying that the person possesses a valid registry identification card.

AB50,758,3 (7) Rules. The department shall promulgate rules to implement this section.

AB50,1440 Section 1440. 74.09 (3) (gb) of the statutes is created to read:

AB50,758,9 74.09 (3) (gb) 1. Include information from the school district where the property is located regarding the amount of any gross reduction in state aid to the district under ss. 115.7915 (4m) and 118.60 (4d) in the previous year and the current year and the percentage change between those years, except that this paragraph does not apply in any year in which such a reduction does not occur.

AB50,758,11 2. In addition to the information provided under subd. 1., include the following insert in substantially similar form:

AB50,758,16 “The gross reduction in state aid to your school district in the .... (current year) is $ .... as a result of pupils enrolled in the .... (statewide choice program) (Racine choice program) or as a result of payments to .... (a private school) under the special needs scholarship program. Your school district had the option to increase property taxes to replace this aid reduction.”

AB50,1441 Section 1441. 76.07 (3) of the statutes is amended to read:

AB50,759,9 76.07 (3) Assessment. For the purpose of determining the full market value of the property of each company appearing on the assessment roll, the department may view and inspect the property of such the company and shall consider the reports filed in compliance with s. 76.04 and the reports and returns of the company filed in the office of any officer of this state, and other evidence or information bearing upon the full market value of the property of the company assessed. In case of For companies which that own or use property lying partly within and partly without the state, the department shall value and assess only the property within this state, using the methods under subs. (4g) and (4r). When the full market value of the property of a company within this state has been determined, the amount shall be entered upon the assessment roll opposite the name of the company and shall be the assessment of the entire property of such the company within this state for the levy of taxes thereon, subject to review and correction. The department shall thereupon give notice by certified mail to each company assessed of the amount of its assessment as entered upon such the roll.

AB50,1442 Section 1442. 76.08 (1) of the statutes is amended to read:

AB50,760,8 76.08 (1) Notice of the assessments determined under s. 76.07 and of adjustments under s. 76.075 shall be given by certified mail to each company the property of which has been assessed, and the notice of assessment shall be mailed provided on or before the assessment date specified in s. 76.07 (1). Any company aggrieved by the assessment or adjustment of its property thus made may have its assessment or adjustment redetermined by the Dane County circuit court if, within 30 days after notice of assessment or adjustment is mailed provided to the company under s. 76.07 (3), an action for the redetermination is commenced by filing a summons and complaint with that court, and service of authenticated copies of the summons and complaint is made upon the department of revenue. No answer need be filed by the department and the allegations of the complaint in opposition to the assessment or adjustment shall be deemed denied. Upon the filing of the summons and complaint, the court shall set the matter for hearing without a jury. If the plaintiff fails to file the summons and complaint within 5 days of service upon the department, the department may file a copy thereof with the court in lieu of the original. The department may be named as the defendant in any such action and shall appear and be represented by its counsel in all proceedings connected with the action but, on the request of the secretary of revenue, the attorney general may participate with or serve in lieu of departmental counsel. In an action for redetermination of an adjustment, only the issues raised in the department’s adjustment under s. 76.075 may be raised.

AB50,1443 Section 1443. 76.10 (1) of the statutes is amended to read:

AB50,761,8 76.10 (1) Every company defined in s. 76.02 shall, on or before October 1 in each year, be entitled, on its own motion, to present evidence before the department relating to the state assessment made in the preceding year pursuant to s. 70.575. On written request, in writing, for such the hearing or presentation, the department shall fix a time therefor within 60 days after such the application is filed, the same to be conducted in such manner as the department directs. Notice of such the hearing shall be mailed provided to any company requesting a hearing and shall be published in the official state paper. Within 30 days after the conclusion of such the hearing, the department shall enter an order either affirming the state assessment or ordering correction thereof as provided in sub. (2). A copy of such the order shall be sent by certified mail provided to the company or companies requesting such the hearing and to any interested party who has made an appearance in such the proceeding. The department may, on its own motion, correct such the state assessment. Any company having filed application for review of the state assessment pursuant to this section, or any other interested party participating in such the hearing, if aggrieved by the order entered by the department, may bring an action in the circuit court for Dane County within 30 days after the entry of such the order to have said order set aside and a redetermination made of the state assessment. In any such action or in any hearing before the department pursuant to this section, any interested party may appear and be heard. An interested party includes any division of government whose revenues would be affected by any adjustment of the state assessment.

AB50,1444 Section 1444. 76.13 (2) of the statutes is amended to read:

AB50,762,2 76.13 (2) Every tax roll upon completion shall be delivered to the secretary of administration. The department shall notify, by certified mail, all companies listed on the tax roll of the amount of tax due, which shall be paid to the department. The payment dates provided for in sub. (2a) shall apply. The payment of one-fourth of the tax of any company may, if the company has brought an action in the Dane County circuit court under s. 76.08, be made without delinquent interest as provided in s. 76.14 any time prior to the date upon which the appeal becomes final, but any part of the tax ultimately required to be paid shall bear interest from the original due date to the date the appeal became final at the rate of 12 percent per year and at 1.5 percent per month thereafter until paid. The taxes extended against any company after the same become due, with interest, shall be a lien upon all the property of the company prior to all other liens, claims, and demands whatsoever, except as provided in ss. 292.31 (8) (i) and 292.81, which and the lien may be enforced in an action in the name of the state in any court of competent jurisdiction against the property of the company within the state as an entirety.

AB50,1445 Section 1445. 76.15 (2) of the statutes is amended to read:

AB50,762,15 76.15 (2) The power to reassess the property of any company defined in s. 76.02 and the general property of the state, and to redetermine the average rate of taxation, may be exercised under sub. (1) as often as may be necessary until the amount of taxes legally due from any such company for any year under ss. 76.01 to 76.26 has been finally and definitely determined. Whenever any sum or part thereof, levied upon any property subject to taxation under ss. 76.01 to 76.26 so set aside has been paid and not refunded, the payment so made shall be applied upon the reassessment upon the property, and the reassessment of taxes to that extent shall be deemed to be satisfied. When the tax roll on the reassessment is completed and delivered to the secretary of administration, the department shall immediately notify by certified mail each of the several companies taxed to pay the amount of the taxes extended on the tax roll within 30 days.

AB50,1446 Section 1446. 76.639 (1) (g) of the statutes is amended to read:

AB50,763,3 76.639 (1) (g) “Qualified development” means a qualified low-income housing project under section 42 (g) of the Internal Revenue Code that is financed with tax- exempt bonds, pursuant to section 42 (i) (2) described in section 42 (h) (4) (A) of the Internal Revenue Code, allocated the credit under section 42 of the Internal Revenue Code, and located in this state; except that the authority may waive, in the qualified allocation plan under section 42 (m) (1) (B) of the Internal Revenue Code, the requirements of tax-exempt bond financing and federal credit allocation to the extent the authority anticipates that sufficient volume cap under section 146 of the Internal Revenue Code will not be available to finance low-income housing projects in any year.

AB50,1447 Section 1447. 76.81 (1) of the statutes is amended to read:

AB50,763,16 76.81 (1) Except as provided in sub. (2), there is imposed a tax on the real property of, and the tangible personal property of, every telephone company, excluding property that is exempt from the property tax under s. 70.11 (39) and (39m), and (48), motor vehicles that are exempt under s. 70.112 (5), property that is used less than 50 percent in the operation of a telephone company, as provided under s. 70.112 (4) (b), treatment plant and pollution abatement equipment that is exempt under s. 70.11 (21), and qualified broadband service property. Except as provided in s. 76.815, the rate for the tax imposed on each description of real property and on each item of tangible personal property is the net rate for the prior year for the tax under ch. 70 in the taxing jurisdictions where the description or item is located. The real and tangible personal property of a telephone company shall be assessed as provided under s. 70.112 (4) (b).