2025 Wisconsin Act 15

2. An amount equal to 30 percent of the production expenditures paid by the claimant in the taxable year to produce an accredited production.

3. An amount equal to the taxes imposed under ss. 77.52 and 77.53, to the extent those taxes are not used in claiming a credit under subd. 2., that the claimant paid in the taxable year on the purchase of tangible personal property and taxable services that are used directly in producing an accredited production in this state, including all stages from the final script stage to the distribution of the finished production.

(c) Limitations. 1. No amount of the salary or wages paid under par. (b) 1. may be the basis for a credit under this subsection unless the salary or wages are paid for services rendered after December 31, 2025, and directly incurred to produce the accredited production.

2. The total amount of the credits that may be claimed by a claimant under par. (b) 1. shall not exceed an amount equal to the first $250,000 of salary or wages paid to each of the claimant’s employees, as described in par. (b) 1., in the taxable year, not including the salary or wages paid to the claimant’s 2 highest-paid employees, as described in par. (b) 1., in the taxable year, if the claimant’s budgeted production expenditures are $1,000,000 or more.

3. No credit may be allowed under this subsection unless the claimant files an application with the state film office, at the time and in the manner prescribed by the office, and the office approves the application. The claimant shall submit a copy of the approved application with the claimant’s return.

4. Partnerships, limited liability companies, and tax-option corporations may not claim the credit under this subsection, but the eligibility for, and the amount of, the credit are based on their payment of amounts under par. (b). A partnership, limited liability company, or tax-option corporation shall compute the amount of credit that each of its partners, members, or shareholders may claim and shall provide that information to each of them. Partners, members of limited liability companies, and shareholders of tax-option corporations may claim the credit in proportion to their ownership interest.

(d) Administration. 1. Section 71.28 (4) (e), (g), and (h), as it applies to the credit under s. 71.28 (4), applies to the credits under this subsection. Section 71.28 (4) (f), as it applies to the credit under s. 71.28 (4), applies to the credits under par. (b) 1. and 3.

2. If the allowable amount of the claim under par. (b) 2. exceeds the tax otherwise due under s. 71.43 or no tax is due under s. 71.43, the amount of the claim not used to offset the tax due shall be certified by the department of revenue to the department of administration for payment by check, share draft, or other draft drawn from the appropriation account under s. 20.835 (2) (bm).

3. Any person, including a nonprofit entity described in section 501 (c) (3) of the Internal Revenue Code, may sell or otherwise transfer a credit under par. (b) 1. or 3., in whole or in part, to another person who is subject to the taxes imposed under s. 71.02, 71.23, or 71.43, if the person notifies the department of the transfer, and submits with the notification a copy of the transfer documents, and the department certifies ownership of the credit. The transferee may first use the credit to offset tax of the transferor in the taxable year in which the transfer occurs and may use the credit only to offset tax in taxable years in which the credit is otherwise allowed to be claimed and carried forward by the original claimant.

4. Notwithstanding s. 71.82, no interest shall be paid on a refund based on an amount certified under this subsection.

15,251 Section 251. 71.47 (5h) of the statutes is created to read:

71.47 (5h) Film production company investment credit. (a) Definitions. In this subsection:

1. “Claimant” means a person who files a claim under this subsection and who does business in this state as a film production company.

2. “Film production company” means an entity that creates films, videos, broadcast advertisement, or television productions, not including the productions described in sub. (5f) (a) 1. a. to g.

3. “Physical work” does not include preliminary activities such as planning, designing, securing financing, researching, developing specifications, or stabilizing property to prevent deterioration.

4. “Previously owned property” means real property that the claimant or a related person owned during the 2 years prior to doing business in this state as a film production company and for which the claimant may not deduct a loss from the sale of the property to, or an exchange of the property with, the related person under section 267 of the Internal Revenue Code.

5. “Used exclusively” means used to the exclusion of all other uses except for other use not exceeding 5 percent of total use.

(b) Filing claims. Subject to the limitations provided in this subsection, for taxable years beginning after December 31, 2025, a claimant may claim as a credit against the tax imposed under s. 71.43, up to the amount of the taxes, for the first 3 taxable years that the claimant is doing business in this state as a film production company, an amount that is equal to 30 percent of the following that the claimant paid in the taxable year to establish a film production company in this state:

1. The purchase price of depreciable, tangible personal property.

2. The amount expended to acquire, construct, rehabilitate, remodel, or repair real property.

(c) Limitations. 1. A claimant may claim the credit under par. (b) 1., if the tangible personal property is purchased after December 31, 2025, and the personal property is used exclusively in the claimant’s business as a film production company.

2. A claimant may claim the credit under par. (b) 2. for an amount expended to construct, rehabilitate, remodel, or repair real property, if the claimant began the physical work of construction, rehabilitation, remodeling, or repair, or any demolition or destruction in preparation for the physical work, after December 31, 2025, or if the completed project is placed in service after December 31, 2025.

3. A claimant may claim the credit under par. (b) 2. for an amount expended to acquire real property, if the property is not previously owned property and if the claimant acquires the property after December 31, 2025, or if the completed project is placed in service after December 31, 2025.

4. No claim may be allowed under this subsection unless the state film office certifies, in writing, that the credits claimed under this subsection are for expenses related to establishing a film production company in this state and the claimant submits a copy of the certification with the claimant’s return.

5. No credit may be allowed under this subsection for any amount that the claimant paid for expenses described in par. (b) that the claimant used to claim a credit under sub. (5f).

6. Partnerships, limited liability companies, and tax-option corporations may not claim the credit under this subsection, but the eligibility for, and the amount of, the credit are based on their payment of amounts under par. (b). A partnership, limited liability company, or tax-option corporation shall compute the amount of credit that each of its partners, members, or shareholders may claim and shall provide that information to each of them. Partners, members of limited liability companies, and shareholders of tax-option corporations may claim the credit in proportion to their ownership interests.

(d) Administration. 1. Section 71.28 (4) (e) to (h), as it applies to the credit under s. 71.28 (4), applies to the credits under this subsection.

2. Any person, including a nonprofit entity described in section 501 (c) (3) of the Internal Revenue Code, may sell or otherwise transfer a credit under this subsection, in whole or in part, to another person who is subject to the taxes imposed under s. 71.02, 71.23, or 71.43, if the person notifies the department of the transfer, and submits with the notification a copy of the transfer documents, and the department certifies ownership of the credit. The transferee may first use the credit to offset tax of the transferor in the taxable year in which the transfer occurs and may use the credit only to offset tax in taxable years in which the credit is otherwise allowed to be claimed and carried forward by the original claimant.

3. Notwithstanding s. 71.82, no interest shall be paid on a refund based on an amount certified under this subsection.

15,252 Section 252. 71.49 (1) (epr) of the statutes is created to read:

71.49 (1) (epr) Film production company investment credit under s. 71.47 (5h).

15,253 Section 253. 71.49 (1) (eps) of the statutes is created to read:

71.49 (1) (eps) Film production services credit under s. 71.47 (5f) (b) 1. and 3.

15,254 Section 254. 71.49 (1) (f) of the statutes is amended to read:

71.49 (1) (f) The total of farmland preservation credit under subch. IX, jobs credit under s. 71.47 (3q), enterprise zone jobs credit under s. 71.47 (3w), business development credit under s. 71.47 (3y), research credit under s. 71.47 (4) (k) 1., film production services credit under s. 71.47 (5f) (b) 2., and estimated tax payments under s. 71.48.

15,255 Section 255. 71.64 (9) (b) (intro.) of the statutes is amended to read:

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:

15,256 Section 256. 71.67 (5) (a) of the statutes is amended to read:

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.

15,257 Section 257. 71.67 (5m) of the statutes is amended to read:

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.

15,258 Section 258. 71.83 (1) (a) 6. of the statutes is amended to read:

71.83 (1) (a) 6. ‘Retirement plans.’ Any natural person who is liable for a penalty for federal income tax purposes under section 72 (m) (5), (q), (t), and (v), 4973, 4974, 4975, or 4980A of the Internal Revenue Code is liable for 33 percent of the federal penalty unless the income received is exempt from taxation under s. 71.05 (1) (a) or (6) (b) 54., 54m., or 54mn. The penalties provided under this subdivision shall be assessed, levied, and collected in the same manner as income or franchise taxes.

15,259 Section 259. 76.81 (1) of the statutes is amended to read:

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).

15,260 Section 260. 77.54 (30) (a) 2. of the statutes is amended to read:

77.54 (30) (a) 2. Electricity and natural gas sold during the months of November, December, January, February, March and April for residential use.

15,261 Section 261. 77.54 (75) of the statutes is created to read:

77.54 (75) The sales price from the sale of and the storage, use, or other consumption in this state of information products containing reports, statistics, records, or other data used exclusively by an insurance company possessing a certificate of authority issued by the commissioner of insurance, whether purchased by the insurance company or an affiliate, as defined in s. 600.03 (1), or used exclusively by an insurance intermediary licensed by or subject to the jurisdiction of the commissioner of insurance, for purposes of quoting, underwriting, determining insurability, assessing risks, setting rates, or adjusting claims. The exemption under this paragraph applies regardless of whether such information products are transferred in tangible or digital form and regardless of whether the charges for such products are made on a transactional basis or through a license, subscription, or similar fee for access to the products.

15,262 Section 262. 79.038 (1) (a) 1. b. of the statutes is amended to read:

79.038 (1) (a) 1. b. The agreement or contract transfers all services or duties specified under subd. 1. a. for a period of time that is at least twice the length of the period described in par. (d) 1. that remains on the date that the application is submitted 3 years.

15,263 Section 263. 79.038 (1) (b) 1. (intro.) of the statutes is amended to read:

79.038 (1) (b) 1. (intro.) The department of revenue may award a grant for an agreement or contract under par. (a) only for a transfer of one or more of the following services or duties, and only if the innovation plan indicates that the transfer will realize a projected savings of at least 10 percent of the total cost of providing the service or duty:

15,264 Section 264. 79.038 (1) (c) 1. of the statutes is repealed.

15,265 Section 265. 79.038 (1) (c) 1m. of the statutes is created to read:

79.038 (1) (c) 1m. The department may not approve a grant under par. (a) after the end of the 6th fiscal year after the date identified in the notice under 2023 Wisconsin Act 12, section 244 (1).

15,266 Section 266. 79.038 (1) (d) 1. of the statutes is amended to read:

79.038 (1) (d) 1. A grant awarded under par. (a) shall be distributed in payments made each year that a service or duty is transferred under an innovation plan during the period consisting of the first fiscal year that begins after the date identified in the notice under 2023 Wisconsin Act 12, section 244 (1), and the 4 following 2 fiscal years. Except as provided in subds. 2., 3., and 4., with regard to an innovation plan involving only counties and municipalities, the amount of the grant awarded under par. (a) for that plan to be distributed in each year is equal to 25 percent of the total costs specified under par. (a) 1. c. of performing the services and duties covered by the innovation plan in the year immediately preceding the transfer of the services or duties, excluding the costs specified under par. (a) 1. c. paid by the county or municipality with the highest total costs of performing the services or duties covered by the innovation plan in the year immediately preceding the transfer of the services or duties. Except as provided in subds. 2., 3., 3m., and 4., with regard to an innovation plan involving the transfer of a service or duty to a nonprofit organization or private entity, the amount of the grant awarded under par. (a) for that plan to be distributed in each year is equal to 25 percent of the total costs specified for the county or municipality transferring services or duties under par. (a) 1. c. of performing the transferred services and duties in the year immediately preceding the transfer of the services or duties.

15,267 Section 267. 79.038 (1) (d) 3. of the statutes is repealed.

15,268 Section 268. 79.038 (1) (d) 3m. of the statutes is created to read:

79.038 (1) (d) 3m. If, for a year during the period under subd. 1. that a county or municipality is awarded a grant for an innovation plan under par. (a), the total cost of performing the service or duty specified by the innovation plan’s agreement or contract under par. (a) 1. a. for all counties and municipalities that are a party to the agreement or contract exceeds 115 percent of such cost for the year immediately preceding the transfer of the service or duty as indicated under par. (a) 1. c., the department of revenue shall notify the department of administration of each county and municipality that is a party to the agreement or contract, and the department of administration may not make a payment for that grant in the next year to any such county or municipality.

15,269 Section 269. 79.038 (1) (e) 2. of the statutes is repealed.

15,270 Section 270. 84.01 (38) (title) of the statutes is amended to read:

84.01 (38) (title) Work zone safety education.

15,271 Section 271. 84.01 (38) of the statutes is renumbered 84.01 (38) (a) 1.

15,272 Section 272. 84.01 (38) (a) 2. of the statutes is created to read:

84.01 (38) (a) 2. The department shall award a grant to a private organization for the development of a work zone safety course that a student can complete over the Internet.

15,273 Section 273. 84.01 (38) (b) of the statutes is created to read:

84.01 (38) (b) 1. The department shall establish a pilot program to test the effectiveness of enhanced highway work zone safety measures. Under the program, the department shall designate not more than 10 projects on 2-lane highways to participate in enhanced highway work zone safety measures and any number of additional projects to serve as control projects. The department shall collect data on the effectiveness of the enhanced projects in comparison with the control projects.

2. Not later than the end of April 2027, the department shall submit a report to the legislature under s. 13.172 (2) evaluating the impact of enhanced highway work zone safety measures as compared to the control projects.

15,274 Section 274. 84.013 (3) (be) of the statutes is created to read:

84.013 (3) (be) I 39/90/94 extending approximately 67 miles in Dane, Columbia, Sauk, and Juneau counties from USH 12/18 in Madison to USH 12/STH 16 in Wisconsin Dells, including I 39 from I 90/94 to Levee Road near the city of Portage, and including all interchanges and work on adjacent roadways necessary for the completion of the project.

15,275 Section 275. 84.59 (6) of the statutes is amended to read:

84.59 (6) The building commission may contract revenue obligations when it reasonably appears to the building commission that all obligations incurred under this section can be fully paid from moneys received or anticipated and pledged to be received on a timely basis. Except as provided in this subsection, the principal amount of revenue obligations issued under this section may not exceed $4,055,372,900, excluding any obligations that have been defeased under a cash optimization program administered by the building commission, to be used for transportation facilities under s. 84.01 (28) and major highway projects for the purposes under ss. 84.06 and 84.09. In addition to the foregoing limit on principal amount, the building commission may contract revenue obligations under this section up to $142,254,600, excluding any obligations that have been defeased under a cash optimization program administered by the building commission, to be used for transportation facilities under s. 84.01 (28) and major highway projects for the purposes under ss. 84.06 and 84.09. In addition to the foregoing limit on principal amount, the building commission may contract revenue obligations under this section up to $128,258,200, excluding any obligations that have been defeased under a cash optimization program administered by the building commission, to be used for transportation facilities under s. 84.01 (28) and major highway projects for the purposes under ss. 84.06 and 84.09. In addition to the foregoing limit on principal amount, the building commission may contract revenue obligations under this section up to $204,535,200 to be used for major highway projects for the purposes under ss. 84.06 and 84.09, excluding any obligations that have been defeased under a cash optimization program administered by the building commission. In addition to the foregoing limit on principal amount, the building commission may contract revenue obligations under this section up to $9,500,000 to be used for transportation facilities under s. 84.01 (28), excluding any obligations that have been defeased under a cash optimization program administered by the building commission. In addition to the foregoing limits on principal amount, the building commission may contract revenue obligations under this section as the building commission determines is desirable to refund outstanding revenue obligations contracted under this section, to make payments under agreements or ancillary arrangements entered into under s. 18.55 (6) with respect to revenue obligations issued under this section, and to pay expenses associated with revenue obligations contracted under this section.

15,277 Section 277. 85.193 (2) (intro.) of the statutes is amended to read:

85.193 (2) Exemption from local zoning. (intro.) No zoning ordinance enacted under s. 59.69, 59.693, 60.61, 60.62, 61.35, or 62.23 may apply to a borrow site or material disposal site if all of the following apply:

15,277n Section 277n. 85.20 (4m) (a) 8. b. of the statutes is amended to read:

85.20 (4m) (a) 8. b. For the purpose of making allocations under subd. 8. a., the amounts for aids are $5,292,700 in calendar years 2020 to 2023 and $5,398,600 in calendar year 2025 and $6,898,600 in each calendar year thereafter. These amounts, to the extent practicable, shall be used to determine the uniform percentage in the particular calendar year.

15,278 Section 278. 85.64 of the statutes is renumbered 85.64 (1).

15,279 Section 279. 85.64 (2) of the statutes is created to read:

85.64 (2) (a) During the 2025-27 fiscal biennium, the department shall designate 20 percent of moneys appropriated under s. 20.395 (2) (fu) for grants for improvements to bridges or culverts identified as being in poor or worse condition in assessments performed under sub. (1). The department shall establish criteria for evaluating the suitability of projects for grants under this paragraph.

(b) If the department does not receive sufficient complete grant applications meeting the criteria under par. (a) in the 2025‑27 fiscal biennium, the moneys designated under par. (a) shall be available for any other purpose for which the moneys were appropriated.

Section 280. 86.19 (1g) (i) of the statutes is created to read:

86.19 (1g) (i) The department shall erect and maintain 2 directional signs along eastbound and westbound I 94 at the CTH “K” interchange in Racine County displaying the words “The Prairie School” and “Wind Point Lighthouse.”

15,281 Section 281. 86.255 (2) (c) of the statutes is created to read:

86.255 (2) (c) The purchase of any land, easements, or development rights in land executed in the name of the department for the completion of the I 39/90/94 project under s. 84.013 (3) (be).

15,282 Section 282. 86.30 (2) (a) 3. of the statutes is amended to read:

86.30 (2) (a) 3. For each mile of road or street under the jurisdiction of a municipality as determined under s. 86.302, the mileage aid payment shall be $2,628 in calendar years 2020 and 2021, $2,681 in calendar year 2022, and $2,734 in calendar year years 2023 and to 2025. The mileage aid payment shall be $2,930 in calendar year 2026. The mileage aid payment shall be $3,018 in calendar year 2027 and thereafter.

15,283 Section 283. 86.30 (9) (b) of the statutes is amended to read: