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AB68-SSA1,1423 14Section 1423. 71.54 (1) (g) 4. of the statutes is amended to read:
AB68-SSA1,720,2115 71.54 (1) (g) 4. Except as provided in subds. 5. and 7., for For claims filed in 2018
16and thereafter and based on property taxes accrued or rent constituting property
17taxes accrued during the previous year, no credit may be allowed under this
18paragraph if the claimant has no earned income in the taxable year to which the
19claim relates
unless the claimant is disabled and provides the proof required under
20subd. 6. or
the claimant or the claimant's spouse is over the age of 61 at the close of
21the year to which the claim relates.
AB68-SSA1,1424 22Section 1424. 71.54 (1) (g) 5. of the statutes is repealed.
AB68-SSA1,1425 23Section 1425. 71.54 (1) (g) 6. (intro.) of the statutes is amended to read:
AB68-SSA1,721,224 71.54 (1) (g) 6. (intro.) With regard to a claimant who is disabled, the A claimant
25who is disabled shall provide with his or her return proof that his or her disability

1is in effect for the taxable year to which the claim relates. Proof of disability may be
2demonstrated by any of the following:
AB68-SSA1,1426 3Section 1426. 71.54 (1) (g) 7. of the statutes is repealed.
AB68-SSA1,1427 4Section 1427 . 71.54 (1) (h) of the statutes is created to read:
AB68-SSA1,721,75 71.54 (1) (h) 2021 and thereafter. Subject to sub. (2m), the amount of any claim
6filed in 2021 and thereafter and based on property taxes accrued or rent constituting
7property taxes accrued during the previous year is limited as follows:
AB68-SSA1,721,108 1. If the household income was $8,060 or less in the year to which the claim
9relates, the claim is limited to 80 percent of the property taxes accrued or rent
10constituting property taxes accrued or both in that year on the claimant's homestead.
AB68-SSA1,721,1511 2. If the household income was more than $8,060 in the year to which the claim
12relates, the claim is limited to 80 percent of the amount by which the property taxes
13accrued or rent constituting property taxes accrued or both in that year on the
14claimant's homestead exceeds 6.655 percent of the household income exceeding
15$8,060.
AB68-SSA1,721,1616 3. No credit may be allowed if the household income exceeds $30,000.
AB68-SSA1,721,1817 4. Notwithstanding the time limitations described in par. (g) (intro.), the
18provisions of par. (g) 4. apply to claims filed under this paragraph.
AB68-SSA1,1428 19Section 1428. 71.54 (2) (b) 4. of the statutes is amended to read:
AB68-SSA1,721,2120 71.54 (2) (b) 4. In calendar years 2011 or any subsequent calendar year to 2022,
21$1,460.
AB68-SSA1,1429 22Section 1429 . 71.54 (2) (b) 5. of the statutes is created to read:
AB68-SSA1,721,2423 71.54 (2) (b) 5. Subject to sub. (2m), in calendar year 2023 or any subsequent
24calendar year, $1,460.
AB68-SSA1,1430 25Section 1430. 71.54 (2m) of the statutes is amended to read:
AB68-SSA1,722,18
171.54 (2m) Indexing for inflation; 2010 2023 and thereafter. (a) For calendar
2years beginning after December 31, 2009, and before January 1, 2011 2022, the dollar
3amounts of the threshold income under sub. (1) (f) (h) 1. and 2., the maximum
4household income under sub. (1) (f) (h) 3., and the maximum property taxes under
5sub. (2) (b) 3. 5. shall be increased each year by a percentage equal to the percentage
6change between the U.S. consumer price index for all urban consumers, U.S. city
7average, for the 12-month average of the U.S. consumer price index for the month
8of August of the year before the previous year through the month of July of the
9previous year and the U.S. consumer price index for all urban consumers, U.S. city
10average, for the 12-month average of the U.S. consumer price index for August 2007
112020 through July 2008 2021, as determined by the federal department of labor,
12except that the adjustment may occur only if the percentage is a positive number.
13Each amount that is revised under this paragraph shall be rounded to the nearest
14multiple of $10 if the revised amount is not a multiple of $10 or, if the revised amount
15is a multiple of $5, such an amount shall be increased to the next higher multiple of
16$10. The department of revenue shall annually adjust the changes in dollar amounts
17required under this paragraph and incorporate the changes into the income tax
18forms and instructions.
AB68-SSA1,722,2419 (b) The department of revenue shall annually adjust the slope under sub. (1)
20(f) (h) 2. such so that, as a claimant's income increases from the threshold income as
21calculated adjusted under par. (a), to an amount that exceeds the maximum
22household income as calculated adjusted under par. (a), the credit that may be
23claimed is reduced to $0, and the department of revenue shall incorporate the
24changes into the income tax forms and instructions.
AB68-SSA1,1431 25Section 1431. 71.64 (9) (b) (intro.) of the statutes is amended to read:
AB68-SSA1,723,4
171.64 (9) (b) (intro.) The department shall from time to time adjust the
2withholding tables to reflect any changes in income tax rates, any applicable surtax
3or any changes in dollar amounts in s. 71.06 (1), (1m), (1n), (1p), (1q), (1r), and (2)
4resulting from statutory changes, except as follows:
AB68-SSA1,1432 5Section 1432. 71.67 (5) (a) of the statutes is amended to read:
AB68-SSA1,723,116 71.67 (5) (a) Wager winnings. A person holding a license to sponsor and
7manage races under s. 562.05 (1) (b) or (c) shall withhold from the amount of any
8payment of pari-mutuel winnings under s. 562.065 (3) (a) or (3m) (a) an amount
9determined by multiplying the amount of the payment by the highest rate applicable
10to individuals under s. 71.06 (1) (a) to (c), (1m), (1n), (1p), or (1q), or (1r) if the amount
11of the payment is more than $1,000.
AB68-SSA1,1433 12Section 1433. 71.67 (5m) of the statutes is amended to read:
AB68-SSA1,723,1913 71.67 (5m) Withholding from payments to purchase assignment of lottery
14prize.
A person that purchases an assignment of a lottery prize shall withhold from
15the amount of any payment made to purchase the assignment the amount that is
16determined by multiplying the amount of the payment by the highest rate applicable
17to individuals under s. 71.06 (1) (a) to (c), (1m), (1n), (1p), or (1q), or (1r). Subsection
18(5) (b), (c) and (d), as it applies to the amounts withheld under sub. (5) (a), applies
19to the amount withheld under this subsection.
AB68-SSA1,1434 20Section 1434. 71.78 (4) (m) of the statutes is amended to read:
AB68-SSA1,723,2421 71.78 (4) (m) The chief executive officer of the Wisconsin Economic
22Development Corporation and employees of the corporation to the extent necessary
23to administer the development zone program economic development programs under
24subch. II of ch. 238.
AB68-SSA1,1435 25Section 1435. 71.78 (5) of the statutes is amended to read:
AB68-SSA1,724,5
171.78 (5) Agreement with department. Copies of returns and claims specified
2in sub. (1) and related schedules, exhibits, writings or audit reports shall not be
3furnished to the persons listed under sub. (4), except persons under sub. (4) (e), (k),
4(n), (o) and (q) or under an agreement between the department of revenue and
5another agency of government or the Wisconsin Economic Development Corporation.
AB68-SSA1,1436 6Section 1436. 71.80 (25) (a) of the statutes is renumbered 71.80 (25) and
7amended to read:
AB68-SSA1,724,128 71.80 (25) Net operating and business loss carry-forward and carry-back.
9No offset of Wisconsin income may be made under s. 71.05 (8) (b) 1., 71.26 (4) (a), or
1071.45 (4) (a) unless the incurred loss was computed on a return that was filed within
114 years of the unextended due date for filing the original return for the taxable year
12in which the loss was incurred.
AB68-SSA1,1437 13Section 1437. 71.80 (25) (b) of the statutes is repealed.
AB68-SSA1,1438 14Section 1438 . 71.83 (1) (a) 8. of the statutes is amended to read:
AB68-SSA1,724,2115 71.83 (1) (a) 8. `Joint return replacing separate returns.' If the amount shown
16as the tax by the husband and wife spouses on a joint return filed under s. 71.03 (2)
17(g) to (L) exceeds the sum of the amounts shown as the tax upon the separate return
18of each spouse and if any part of that excess is attributable to negligence or
19intentional disregard of this chapter, but without intent to defraud, at the time of the
20filing of that separate return, then 25 percent of the total amount of that excess shall
21be added to the tax.
AB68-SSA1,1439 22Section 1439 . 71.83 (1) (b) 5. of the statutes is amended to read:
AB68-SSA1,725,323 71.83 (1) (b) 5. `Joint return after separate returns.' If the amount shown as
24the tax by the husband and wife spouses on a joint return filed under s. 71.03 (2) (g)
25to (L) exceeds the sum of the amounts shown as the tax on the separate return of each

1spouse and if any part of that excess is attributable to fraud with intent to evade tax
2at the time of the filing of that separate return, then 50 percent of the total amount
3of that excess shall be added to the tax.
AB68-SSA1,1440 4Section 1440 . 71.83 (1) (ch) of the statutes is created to read:
AB68-SSA1,725,115 71.83 (1) (ch) First-time homebuyer savings account withdrawals. If an
6account holder, as defined under s. 71.10 (10) (a) 1., or an account holder's estate is
7required to add any amount to federal adjusted gross income under s. 71.05 (6) (a)
830., the account holder or the account holder's estate shall also pay an amount equal
9to 10 percent of the amount that is added to income under s. 71.05 (6) (a) 30. The
10department of revenue shall assess, levy, and collect the penalty under this
11paragraph as it assesses, levies, and collects taxes under this chapter.
AB68-SSA1,1441 12Section 1441. 71.98 (10) of the statutes is created to read:
AB68-SSA1,725,1513 71.98 (10) Federal Tax Cuts and Jobs Act. For taxable years beginning after
14December 31, 2020, sections 11012, 13206, 13221, 13301, 13304 (a), (b), and (d),
1513531, and 13601 of P.L. 115-97.
AB68-SSA1,1442 16Section 1442. 71.98 (11) of the statutes is created to read:
AB68-SSA1,725,1917 71.98 (11) Qualified tuition programs. For taxable years beginning after
18December 31, 2018, sections 221 (e) (1) and 529 of the federal Internal Revenue Code
19in effect for federal purposes, relating to qualified tuition programs.
AB68-SSA1,1443 20Section 1443. 73.03 (73) (f) 1. of the statutes is amended to read:
AB68-SSA1,725,2521 73.03 (73) (f) 1. Subject to subd. 2., for taxable years beginning after December
2231, 2020, the department shall make the pilot program described under par. (b)
23permanent and applicable to all eligible claimants of the earned income tax credit
24under s. 71.07 (9e) (aj) (ak), based on the specifications described under pars. (b) and
25(c) 2.
AB68-SSA1,1444
1Section 1444. 73.17 of the statutes is created to read:
AB68-SSA1,726,3 273.17 Medical marijuana registry program. (1) Definitions. In this
3section:
AB68-SSA1,726,44 (a) “Debilitating medical condition or treatment” means any of the following:
AB68-SSA1,726,105 1. Cancer; glaucoma; acquired immunodeficiency syndrome; a positive test for
6the presence of HIV, antigen or nonantigenic products of HIV, or an antibody to HIV;
7inflammatory bowel disease, including ulcerative colitis or Crohn's disease; a
8hepatitis C virus infection; Alzheimer's disease; amyotrophic lateral sclerosis; nail
9patella syndrome; Ehlers-Danlos Syndrome; post-traumatic stress disorder; or the
10treatment of these conditions.
AB68-SSA1,726,1411 2. A chronic or debilitating disease or medical condition or the treatment of
12such a disease or condition that causes cachexia, severe pain, severe nausea,
13seizures, including those characteristic of epilepsy, or severe and persistent muscle
14spasms, including those characteristic of multiple sclerosis.
AB68-SSA1,726,1515 (b) “Department” means the department of revenue.
AB68-SSA1,726,1616 (c) “Physician” means a person licensed under s. 448.04 (1) (a).
AB68-SSA1,726,1917 (d) “Qualifying patient” means a person who has been diagnosed by a physician
18as having or undergoing a debilitating medical condition or treatment but does not
19include a person under the age of 18 years
AB68-SSA1,726,2120 (e) “Tax exemption certificate” means a certificate to claim the exemption under
21s. 77.54 (71).
AB68-SSA1,726,2222 (f) “Usable marijuana" has the meaning given in s. 139.97 (13).
AB68-SSA1,726,2423 (g) “Written certification” means means a statement made by a person's
24physician if all of the following apply:
AB68-SSA1,727,4
11. The statement indicates that, in the physician's professional opinion, the
2person has or is undergoing a debilitating medical condition or treatment and the
3potential benefits of the person's use of usable marijuana would likely outweigh the
4health risks for the person.
AB68-SSA1,727,85 2. The statement indicates that the opinion described in subd. 1. was formed
6after a full assessment of the person's medical history and current medical condition
7that was conducted no more than 6 months prior to making the statement and that
8was made in the course of a bona fide physician-patient relationship
AB68-SSA1,727,109 3. The statement is signed by the physician or is contained in the person's
10medical records.
AB68-SSA1,727,1211 4. The statement contains an expiration date that is no more than 48 months
12after issuance and the statement has not expired.
AB68-SSA1,727,15 13(2) Application. An adult who is claiming to be a qualifying patient may apply
14for a registry identification card by submitting to the department a signed
15application form containing or accompanied by all of the following:
AB68-SSA1,727,1616 (a) His or her name, address, and date of birth.
AB68-SSA1,727,1717 (b) A written certification.
AB68-SSA1,727,1918 (c) The name, address, and telephone number of the person's current physician,
19as listed in the written certification.
AB68-SSA1,727,24 20(3) Processing the application. The department shall verify the information
21contained in or accompanying an application submitted under sub. (2) and shall
22approve or deny the application within 30 days after receiving it. The department
23may deny an application submitted under sub. (2) only if the required information
24has not been provided or if false information has been provided.
AB68-SSA1,728,8
1(4) Issuing a registry identification card and tax exemption certificate. The
2department shall issue to the applicant a registry identification card and tax
3exemption certificate within 5 days after approving an application under sub. (3).
4Unless voided under sub. (5) (b) or revoked under rules issued by the department
5under sub. (7), a registry identification card and tax exemption certificate shall
6expire 4 years from the date of issuance. A tax exemption certificate shall contain
7the information determined by the department. A registry identification card shall
8contain all of the following:
AB68-SSA1,728,99 (a) The name, address, and date of birth of the registrant.
AB68-SSA1,728,1010 (b) The date of issuance and expiration date of the registry identification card.
AB68-SSA1,728,1111 (c) A photograph of the registrant.
AB68-SSA1,728,1212 (d) Other information the department may require by rule.
AB68-SSA1,728,17 13(5) Additional information to be provided by registrant. (a) An adult
14registrant shall notify the department of any change in the registrant's name and
15address. An adult registrant who is a qualifying patient shall notify the department
16of any change in his or her physician or of any significant improvement in his or her
17health as it relates to his or her debilitating medical condition or treatment.
AB68-SSA1,728,2018 (b) If a registrant fails to notify the department within 10 days after any change
19for which notification is required under par. (a), his or her registry identification card
20and tax exemption certificate is void.
AB68-SSA1,728,21 21(6) Records. (a) The department shall maintain a list of all registrants.
AB68-SSA1,728,2422 (b) Notwithstanding s. 19.35 and except as provided in par. (c), the department
23may not disclose information from an application submitted or a registry
24identification card issued under this section.
AB68-SSA1,729,4
1(c) The department may disclose to state or local law enforcement agencies
2information from an application submitted by, or from a registry identification card
3issued to, a specific person under this section for the purpose of verifying that the
4person possesses a valid registry identification card.
AB68-SSA1,729,5 5(7) Rules. The department shall promulgate rules to implement this section.
AB68-SSA1,1445 6Section 1445. 74.09 (3) (gb) of the statutes is created to read:
AB68-SSA1,729,117 74.09 (3) (gb) 1. Include information from the school district where the property
8is located regarding the amount of any gross reduction in state aid to the district
9under ss. 115.7915 (4m), 118.60 (4d), and 121.08 (4) (b) in the previous year and the
10current year and the percentage change between those years, except that this
11paragraph does not apply in any year in which such a reduction does not occur.
AB68-SSA1,729,1312 2. In addition to the information provided under subd. 1., include the following
13insert in substantially similar form:
AB68-SSA1,729,18 14“The gross reduction in state aid to your school district in the .... (current year)
15is $ .... as a result of pupils enrolled in the .... (statewide choice program) (Racine
16choice program) (Milwaukee choice program) or as a result of payments to .... (a
17private school) under the special needs scholarship program. Your school district had
18the option to increase property taxes to replace this aid reduction.”
AB68-SSA1,1446 19Section 1446 . 75.69 (2) of the statutes is amended to read:
AB68-SSA1,729,2320 75.69 (2) This section shall not apply to exchange of property under s. 59.69 (8),
21to withdrawal and sale of county forest lands, nor to the sale or exchange of lands to
22or between municipalities or federally recognized American Indian tribes or bands
23or to the state.
AB68-SSA1,1447 24Section 1447. 76.07 (3) of the statutes is amended to read:
AB68-SSA1,730,15
176.07 (3) Assessment. For the purpose of determining the full market value of
2the property of each company appearing on the assessment roll, the department may
3view and inspect the property of such the company and shall consider the reports
4filed in compliance with s. 76.04 and the reports and returns of the company filed in
5the office of any officer of this state, and other evidence or information bearing upon
6the full market value of the property of the company assessed. In case of For
7companies which that own or use property lying partly within and partly without the
8state, the department shall value and assess only the property within this state,
9using the methods under subs. (4g) and (4r). When the full market value of the
10property of a company within this state has been determined, the amount shall be
11entered upon the assessment roll opposite the name of the company and shall be the
12assessment of the entire property of such the company within this state for the levy
13of taxes thereon, subject to review and correction. The department shall thereupon
14give notice by certified mail to each company assessed of the amount of its
15assessment as entered upon such the roll.
AB68-SSA1,1448 16Section 1448. 76.08 (1) of the statutes is amended to read:
AB68-SSA1,731,1217 76.08 (1) Notice of the assessments determined under s. 76.07 and of
18adjustments under s. 76.075 shall be given by certified mail to each company the
19property of which has been assessed, and the notice of assessment shall be mailed
20provided on or before the assessment date specified in s. 76.07 (1). Any company
21aggrieved by the assessment or adjustment of its property thus made may have its
22assessment or adjustment redetermined by the Dane County circuit court if, within
2330 days after notice of assessment or adjustment is mailed provided to the company
24under s. 76.07 (3), an action for the redetermination is commenced by filing a
25summons and complaint with that court, and service of authenticated copies of the

1summons and complaint is made upon the department of revenue. No answer need
2be filed by the department and the allegations of the complaint in opposition to the
3assessment or adjustment shall be deemed denied. Upon the filing of the summons
4and complaint, the court shall set the matter for hearing without a jury. If the
5plaintiff fails to file the summons and complaint within 5 days of service upon the
6department, the department may file a copy thereof with the court in lieu of the
7original. The department may be named as the defendant in any such action and
8shall appear and be represented by its counsel in all proceedings connected with the
9action but, on the request of the secretary of revenue, the attorney general may
10participate with or serve in lieu of departmental counsel. In an action for
11redetermination of an adjustment, only the issues raised in the department's
12adjustment under s. 76.075 may be raised.
AB68-SSA1,1449 13Section 1449. 76.10 (1) of the statutes is amended to read:
AB68-SSA1,732,1014 76.10 (1) Every company defined in s. 76.02 shall, on or before October 1 in each
15year, be entitled, on its own motion, to present evidence before the department
16relating to the state assessment made in the preceding year pursuant to s. 70.575.
17On written request, in writing, for such hearing or presentation, the department
18shall fix a time therefor within 60 days after such the application is filed, the same
19to be conducted in such manner as the department directs. Notice of such the hearing
20shall be mailed provided to any company requesting a hearing and shall be published
21in the official state paper. Within 30 days after the conclusion of such the hearing,
22the department shall enter an order either affirming the state assessment or
23ordering correction thereof as provided in sub. (2). A copy of such the order shall be
24sent by certified mail provided to the company or companies requesting such the
25hearing and to any interested party who has made an appearance in such the

1proceeding. The department may, on its own motion, correct such the state
2assessment. Any company having filed application for review of the state
3assessment pursuant to this section, or any other interested party participating in
4such the hearing, if aggrieved by the order entered by the department, may bring an
5action in the circuit court for Dane County within 30 days after the entry of such the
6order to have said order set aside and a redetermination made of the state
7assessment. In any such action or in any hearing before the department pursuant
8to this section, any interested party may appear and be heard. An interested party
9includes any division of government whose revenues would be affected by any
10adjustment of the state assessment.
AB68-SSA1,1450 11Section 1450. 76.13 (2) of the statutes is amended to read:
AB68-SSA1,733,212 76.13 (2) Every tax roll upon completion shall be delivered to the secretary of
13administration. The department shall notify, by certified mail, all companies listed
14on the tax roll of the amount of tax due, which shall be paid to the department. The
15payment dates provided for in sub. (2a) shall apply. The payment of one-fourth of
16the tax of any company may, if the company has brought an action in the Dane
17County circuit court under s. 76.08, be made without delinquent interest as provided
18in s. 76.14 any time prior to the date upon which the appeal becomes final, but any
19part of the tax ultimately required to be paid shall bear interest from the original due
20date to the date the appeal became final at the rate of 12 percent per year and at 1.5
21percent per month thereafter until paid. The taxes extended against any company
22after the same become due, with interest, shall be a lien upon all the property of the
23company prior to all other liens, claims, and demands whatsoever, except as provided
24in ss. 292.31 (8) (i) and 292.81, which and the lien may be enforced in an action in

1the name of the state in any court of competent jurisdiction against the property of
2the company within the state as an entirety.
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