15,254Section 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.
15,255Section 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:
15,256Section 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.
15,257Section 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.
15,258Section 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.
15,259Section 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).
15,260Section 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.
15,261Section 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.
15,262Section 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.
15,263Section 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:
15,264Section 264. 79.038 (1) (c) 1. of the statutes is repealed. 15,265Section 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).
15,266Section 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.
15,267Section 267. 79.038 (1) (d) 3. of the statutes is repealed. 15,268Section 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.
15,269Section 269. 79.038 (1) (e) 2. of the statutes is repealed. 15,270Section 270. 84.01 (38) (title) of the statutes is amended to read: 84.01 (38) (title) Work zone safety education.
15,271Section 271. 84.01 (38) of the statutes is renumbered 84.01 (38) (a) 1. 15,272Section 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.
15,273Section 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.
15,274Section 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.
15,275Section 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.
15,277Section 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:
15,277nSection 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.
15,278Section 278. 85.64 of the statutes is renumbered 85.64 (1). 15,279Section 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.”
15,281Section 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).
15,282Section 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.
15,283Section 283. 86.30 (9) (b) of the statutes is amended to read: 86.30 (9) (b) For the purpose of calculating and distributing aids under sub. (2), the amounts for aids to counties are $127,140,200 in calendar year 2023. In calendar year 2024, the amounts for aids to counties are $129,683,000. In calendar year 2025 and thereafter, the amounts for aids to counties are $132,276,700 in calendar year 2025. The amounts for aids to counties are $136,245,000 in calendar year 2026. The amounts for aids to counties are $140,332,400 in calendar year 2027 and thereafter. These amounts, to the extent practicable, shall be used to determine the statewide county average cost-sharing percentage in the particular calendar year.
15,284Section 284. 86.30 (9) (c) of the statutes is amended to read: 86.30 (9) (c) For the purpose of calculating and distributing aids under sub. (2), the amounts for aids to municipalities are $398,996,800 in calendar year 2023. In calendar year 2024, the amounts for aids to municipalities are $406,976,700. In calendar year 2025 and thereafter, the amounts for aids to municipalities are $415,116,200 in calendar year 2025. The amounts for aids to municipalities are $434,165,700 in calendar year 2026. The amounts for aids to municipalities are $447,190,700 in calendar year 2027 and thereafter. These amounts, to the extent practicable, shall be used to determine the statewide municipal average cost-sharing percentage in the particular calendar year.
15,285Section 285. 86.31 (3o) (m) 1. of the statutes is renumbered 86.31 (3o) (m) 1m. a. and amended to read: 86.31 (3o) (m) 1m. a. After June 23, 2026, the The department may not award a grant under this subsection from moneys appropriated in the 2023-25 fiscal biennium after June 23, 2026.
15,286Section 286. 86.31 (3o) (m) 2. of the statutes is renumbered 86.31 (3o) (m) 1m. b. and amended to read: 86.31 (3o) (m) 1m. b. After June 23, 2028, the The department may not reimburse any costs incurred under this subsection after June 23, 2028, with moneys appropriated in the 2023-25 fiscal biennium.
15,287Section 287. 86.31 (3o) (m) 2m. of the statutes is created to read: 86.31 (3o) (m) 2m. a. The department may not award a grant under this subsection from moneys appropriated in the 2025-27 fiscal biennium after 3 years after the effective date of this subd. 2m. a. .... [LRB inserts date].
b. The department may not reimburse any costs incurred under this subsection after 5 years after the effective date of this subd. 2m. b. .... [LRB inserts date] with moneys appropriated in the 2025-27 fiscal biennium.
15,288Section 288. 86.31 (3o) (n) of the statutes is amended to read: 86.31 (3o) (n) Except as provided in pars. (k) and (m) 2., this subsection does not apply after June 23, 2028 5 years after the effective date of this paragraph .... [LRB inserts date].
15,289Section 289. 86.31 (3s) (bm) of the statutes is amended to read: 86.31 (3s) (bm) From the appropriation under s. 20.395 (2) (fq), in 2025-26, the department shall allocate in 2023-24 amounts for county trunk highway improvements, town road improvements, and municipal street improvements so that the total funding in 2025-26 under s. 20.395 (2) (fq) in 2023-24 is distributed among these groups at the same percentage that each group is allocated from the total funding allocated under par. (b).
15,290Section 290. 86.32 (1m) of the statutes is created to read: 86.32 (1m) Notwithstanding sub. (1), the city of Menasha shall be eligible for aids payments under sub. (2) (a) for the actual costs of maintenance and operation of the lift bridge on Racine Street in the city of Menasha.
15,291Section 291. 86.32 (2) (a) of the statutes is amended to read: 86.32 (2) (a) Cities, villages, and towns shall be reimbursed for actual costs, as approved by the department, incurred in maintaining and operating lift bridges under subs. (1) and (1m). Documentation of costs shall be submitted by each city, village, and town by January 31 and reimbursement shall be made, starting in 1982-83, on the first Monday in July for costs incurred during the prior calendar year. If the amount appropriated under s. 20.395 (1) (ft) is insufficient to pay the actual costs approved by the department for the maintenance and operation of lift bridges, the department shall prorate the amount appropriated in the manner it deems desirable.
15,292Section 292. 102.03 (4) of the statutes is amended to read: 102.03 (4) The right to compensation and the amount of the compensation shall in all cases be determined in accordance with the provisions of law in effect as of the date of the injury except as to employees whose rate of compensation is changed as provided in s. 102.43 (5) (c) or (7) or 102.44 (1), (2) (a) 2., or (5) and employees who are eligible to receive private rehabilitative counseling and rehabilitative training under s. 102.61 (1m) and except as provided in s. 102.555 (12) (b).
15,293Section 293. 102.16 (1m) (a) of the statutes is amended to read: 102.16 (1m) (a) If an insurer or self-insured employer concedes by compromise under sub. (1) or stipulation under s. 102.18 (1) (a) that the insurer or self-insured employer is liable under this chapter for any health services provided to an injured employee by a health service provider, but disputes the reasonableness of the fee charged by the health service provider, the department or the division may include in its order confirming the compromise or stipulation a determination made by the department under sub. (2) as to the reasonableness of the fee or, if such a determination has not yet been made, the department or the division may notify, or direct the insurer or self-insured employer to notify, the health service provider under sub. (2) (b) that the reasonableness of the fee is in dispute. The department or the division shall deny payment of a health service fee that the department determines is unreasonable or not allowable under sub. (2) to be unreasonable. A health service provider and an insurer or self-insured employer that are parties to a fee dispute under this paragraph are bound by the department’s determination under sub. (2) on the reasonableness of the disputed fee, unless that determination is set aside, reversed, or modified by the department under sub. (2) (f) or is set aside on judicial review as provided in sub. (2) (f).
15,294Section 294. 102.16 (2) (c) of the statutes is renumbered 102.16 (2) (c) 1. and amended to read: 102.16 (2) (c) 1. After Except as provided in subd. 2., after a fee dispute is submitted to the department, the insurer or self-insured employer that is a party to the dispute shall provide to the department information on that fee and information on fees charged by other health service providers for comparable services. The insurer or self-insured employer shall obtain the information on comparable fees from a database that is certified by the department under par. (h) 2. Except as provided in par. (e) 1., if the insurer or self-insured employer does not provide the information required under this paragraph subdivision, the department shall determine that the disputed fee is reasonable and order that it be paid. If the insurer or self-insured employer provides the information required under this paragraph subdivision, the department shall use that information to determine the reasonableness of the disputed fee under par. (d).
15,295Section 295. 102.16 (2) (c) 2. of the statutes is created to read: 102.16 (2) (c) 2. After a dispute is submitted to the department concerning the the applicability of s. 102.423 to the fee or the amount of the fee under s. 102.423, the insurer or self-insured employer that is a party to the dispute shall provide to the department information on that fee, information on the medical records and bill provided to the insurer or self-insured employer in connection with that fee, and any other information requested by the department. If the insurer or self-insured employer does not provide the information required under this subdivision to confirm the applicability of s. 102.423, the department shall determine that s. 102.423 does not apply to the fee and may adjudicate the fee under subd. 1. If the insurer or self-insured employer does not provide the information required under this subdivision to determine that the amount of the fee exceeds the allowable amount under s. 102.423, as applicable, the department shall determine that the disputed fee is allowable and order that it be paid. If the insurer or self-insured employer provides the information required under this subdivision, the department shall use that information to determine if s. 102.423 applies to the disputed fee and whether the amount of the fee otherwise comports with s. 102.423.
15,296Section 296. 102.16 (2) (d) of the statutes is renumbered 102.16 (2) (d) 1. and amended to read: 102.16 (2) (d) 1. The department shall analyze the information provided to the department under par. (c) 1. according to the criteria provided in this paragraph to determine the reasonableness of the disputed fee. Except as provided in 2011 Wisconsin Act 183, section 30 (2) (b), the department shall determine that a disputed fee is reasonable and order that the disputed fee be paid if that fee is at or below the mean fee for the health service procedure for which the disputed fee was charged, plus 1.2 standard deviations from that mean, as shown by data from a database that is certified by the department under par. (h) 2. Except as provided in 2011 Wisconsin Act 183, section 30 (2) (b), the department shall determine that a disputed fee is unreasonable and order that a reasonable fee be paid if the disputed fee is above the mean fee for the health service procedure for which the disputed fee was charged, plus 1.2 standard deviations from that mean, as shown by data from a database that is certified by the department under par. (h) 2., unless the health service provider proves to the satisfaction of the department that a higher fee is justified because the service provided in the disputed case was more difficult or more complicated to provide than in the usual case. This subdivision does not apply to a fee to which s. 102.423 applies.
15,297Section 297. 102.16 (2) (d) 2. of the statutes is created to read: 102.16 (2) (d) 2. a. The department shall analyze the information provided to the department under par. (c) 2. and determine whether s. 102.423 applies to the disputed fee and, if s. 102.423 applies, whether the amount of the fee otherwise comports with s. 102.423.
b. If the department determines that s. 102.423 does not apply to the disputed fee, the department shall evaluate the fee under subd. 1. The department may request additional information described under par. (c) 1. as needed to make that determination.
15,298Section 298. 102.16 (2) (e) 2. of the statutes is amended to read: 102.16 (2) (e) 2. Notwithstanding subd. 1., the department may use only a hospital radiology database that has been certified by the department under par. (h) 2. to determine the reasonableness of a hospital fee for radiology services.
