Amendment SSA1-AB68

AB68-SSA1,1399 Section 1399. 71.47 (3w) (b) (intro.) of the statutes is amended to read:

AB68-SSA1,709,2 71.47 (3w) (b) Filing claims under pre-2022 award certifications; payroll. (intro.) Subject to the limitations provided in this subsection and s. 238.399 or s. 560.799, 2009 stats., a claimant whose award is certified prior to January 1, 2022, may claim as a credit against the tax imposed under s. 71.43 an amount calculated as follows:

AB68-SSA1,1400 Section 1400. 71.47 (3w) (bd) of the statutes is created to read:

AB68-SSA1,709,7 71.47 (3w) (bd) Filing claims under post-2021 award certifications; payroll. Subject to the limitations provided in this subsection and s. 238.399, a claimant whose award is certified after December 31, 2020, may claim as a credit against the tax imposed under s. 71.43 an amount calculated as follows:

AB68-SSA1,709,8 1. Determine the amount that is the lesser of:

AB68-SSA1,709,15 a. The number of full-time employees whose annual wages are greater than $27,900 in a tier I county or municipality or greater than $37,000 in a tier II county or municipality and who the claimant employed in the enterprise zone in the taxable year, minus the number of full-time employees whose annual wages were greater than $27,900 in a tier I county or municipality or greater than $37,000 in a tier II county or municipality and who the claimant employed in the area that comprises the enterprise zone in the base year.

AB68-SSA1,709,21 b. The number of full-time employees whose annual wages are greater than $27,900 in a tier I county or municipality or greater than $37,000 in a tier II county or municipality and who the claimant employed in the state in the taxable year, minus the number of full-time employees whose annual wages were greater than $27,900 in a tier I county or municipality or greater than $37,000 in a tier II county or municipality and who the claimant employed in the state in the base year.

AB68-SSA1,710,3 2. Determine the claimant's average zone payroll by dividing total wages for full-time employees whose annual wages are greater than $27,900 in a tier I county or municipality or greater than $37,000 in a tier II county or municipality and who the claimant employed in the enterprise zone in the taxable year by the number of full-time employees whose annual wages are greater than $27,900 or greater than $37,000 in a tier II county or municipality and who the claimant employed in the enterprise zone in the taxable year.

AB68-SSA1,710,6 3. For employees in a tier I county or municipality, subtract $27,900 from the amount determined under subd. 2. and for employees in a tier II county or municipality, subtract $37,000 from the amount determined under subd. 2.

AB68-SSA1,710,8 4. Multiply the amount determined under subd. 3. by the amount determined under subd. 1.

AB68-SSA1,710,10 5. Multiply the amount determined under subd. 4. by the percentage determined under s. 238.399, not to exceed 7 percent.

AB68-SSA1,1401 Section 1401. 71.47 (3w) (bm) 1. of the statutes is amended to read:

AB68-SSA1,710,22 71.47 (3w) (bm) 1. In addition to the credits under par. pars. (b) and (bd) and subds. 2., 3., and 4., and subject to the limitations provided in this subsection and s. 238.399 or s. 560.799, 2009 stats., a claimant may claim as a credit against the tax imposed under s. 71.43 an amount equal to a percentage, as determined under s. 238.399 or s. 560.799, 2009 stats., not to exceed 100 percent, of the amount the claimant paid in the taxable year to upgrade or improve the job-related skills of any of the claimant's full-time employees, to train any of the claimant's full-time employees on the use of job-related new technologies, or to provide job-related training to any full-time employee whose employment with the claimant represents the employee's first full-time job. This subdivision does not apply to employees who do not work in an enterprise zone.

AB68-SSA1,1402 Section 1402. 71.47 (3w) (bm) 2. of the statutes is renumbered 71.47 (3w) (bm) 2. (intro.) and amended to read:

AB68-SSA1,711,4 71.47 (3w) (bm) 2. (intro.) In addition to the credits under par. pars. (b) and (bd) and subds. 1., 3., and 4., and subject to the limitations provided in this subsection and s. 238.399 or s. 560.799, 2009 stats., a claimant may claim as a credit against the tax imposed under s. 71.43 one of the following amounts:

AB68-SSA1,711,16 a. For a claimant whose award is certified prior to January 1, 2022, an amount equal to the percentage, as determined under s. 238.399 or s. 560.799, 2009 stats., not to exceed 7 percent, of the claimant's zone payroll paid in the taxable year to all of the claimant's full-time employees whose annual wages are greater than the amount determined by multiplying 2,080 by 150 percent of the federal minimum wage in a tier I county or municipality, not including the wages paid to the employees determined under par. (b) 1., or greater than $30,000 in a tier II county or municipality, not including the wages paid to the employees determined under par. (b) 1., and who the claimant employed in the enterprise zone in the taxable year, if the total number of such employees is equal to or greater than the total number of such employees in the base year. A claimant may claim a credit under this subdivision for no more than 5 consecutive taxable years.

AB68-SSA1,1403 Section 1403. 71.47 (3w) (bm) 2. b. of the statutes is created to read:

AB68-SSA1,712,2 71.47 (3w) (bm) 2. b. For a claimant whose award is certified after December 31, 2020, an amount equal to the percentage, as determined under s. 238.399, not to exceed 7 percent, of the claimant's zone payroll paid in the taxable year to all of the claimant's full-time employees whose annual wages are greater than $27,900 in a tier I county or municipality, not including the wages paid to the employees determined under par. (bd) 1., or greater than $37,000 in a tier II county or municipality, not including the wages paid to the employees determined under par. (bd) 1., and who the claimant employed in the enterprise zone in the taxable year, if the total number of such employees is equal to or greater than the total number of such employees in the base year.

AB68-SSA1,1404 Section 1404. 71.47 (3w) (bm) 3. of the statutes is amended to read:

AB68-SSA1,712,9 71.47 (3w) (bm) 3. In addition to the credits under par. pars. (b) and (bd) and subds. 1., 2., and 4., and subject to the limitations provided in this subsection and s. 238.399 or s. 560.799, 2009 stats., for taxable years beginning after December 31, 2008, a claimant may claim as a credit against the tax imposed under s. 71.43 up to 10 percent of the claimant's significant capital expenditures, as determined under s. 238.399 (5m) or s. 560.799 (5m), 2009 stats.

AB68-SSA1,1405 Section 1405. 71.47 (3w) (bm) 4. of the statutes is amended to read:

AB68-SSA1,712,19 71.47 (3w) (bm) 4. In addition to the credits under par. pars. (b) and (bd) and subds. 1., 2., and 3., and subject to the limitations provided in this subsection and s. 238.399 or s. 560.799, 2009 stats., for taxable years beginning after December 31, 2009, a claimant may claim as a credit against the tax imposed under s. 71.43, up to 1 percent of the amount that the claimant paid in the taxable year to purchase tangible personal property, items, property, or goods under s. 77.52 (1) (b), (c), or (d), or services from Wisconsin vendors, as determined under s. 238.399 (5) (e) or s. 560.799 (5) (e), 2009 stats., except that the claimant may not claim the credit under this subdivision and subd. 3. for the same expenditures.

AB68-SSA1,1406 Section 1406. 71.47 (3w) (c) 2. of the statutes is renumbered 71.47 (3w) (c) 2. a. and amended to read:

AB68-SSA1,713,5 71.47 (3w) (c) 2. a. Partnerships Except as provided in subd. 2. b., 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 described under pars. (b) and (bm). 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.

AB68-SSA1,1407 Section 1407. 71.47 (3w) (c) 2. b. of the statutes is created to read:

AB68-SSA1,713,19 71.47 (3w) (c) 2. b. For taxable years beginning after December 31, 2020, partnerships, limited liability companies, and tax-option corporations may elect to claim the credit under this subsection, if the credit results from a contract entered into with the Wisconsin Economic Development Corporation before December 22, 2017. A partnership, limited liability company, or tax-option corporation that wishes to make the election under this subd. 2. b. shall make the election for each taxable year on its original return and may not subsequently make or revoke the election. If a partnership, limited liability company, or tax-option corporation elects to claim the credit under this subsection, the partners, members, and shareholders may not claim the credit under this subsection. The credit may not be claimed under this subd. 2. b. if one or more partners, members, or shareholders have claimed the credit under this subsection for the same taxable year for which the credit is claimed under this subd. 2. b.

AB68-SSA1,1408 Section 1408. 71.47 (3w) (c) 5. of the statutes is created to read:

AB68-SSA1,713,22 71.47 (3w) (c) 5. A claimant may claim a credit under par. (bm) 2. for no more than 5 consecutive taxable years.

AB68-SSA1,1409 Section 1409. 71.47 (3w) (cm) of the statutes is created to read:

AB68-SSA1,714,8 71.47 (3w) (cm) Inflation adjustments. For taxable years beginning after December 31, 2022, the dollar amounts in pars. (a) 6. b., (bd) 1. a. and b., 2., and 3., and (bm) 2. b. shall be increased each year by a percentage equal to the percentage change between the U.S. consumer price index for all urban consumers, U.S. city average, for the month of August of the previous year and the U.S. consumer price index for all urban consumers, U.S. city average, for the month of August of the year before the previous year, as determined by the federal department of labor. Each amount that is revised under this paragraph shall be rounded to the nearest multiple of $10 if the revised amount is not a multiple of $10 or, if the revised amount is a multiple of $5, such an amount shall be increased to the next higher multiple of $10.

AB68-SSA1,1410 Section 1410. 71.47 (3y) (b) 5. of the statutes is amended to read:

AB68-SSA1,714,16 71.47 (3y) (b) 5. An amount, as determined by the Wisconsin Economic Development Corporation under s. 238.308 (4) (a) 5., equal to a percentage of the amount of wages that the claimant paid to an eligible employee in the taxable year if the position in which the eligible employee was employed was created or retained in connection with the claimant's location or retention of the claimant's corporate headquarters in Wisconsin and the job duties associated with the eligible employee's position involve the performance of corporate headquarters functions.

AB68-SSA1,1411 Section 1411. 71.47 (3y) (b) 6. of the statutes is created to read:

AB68-SSA1,714,21 71.47 (3y) (b) 6. An amount, as determined by the Wisconsin Economic Development Corporation under s. 238.308 (4) (a) 6., equal to a percentage, not to exceed 25 percent, of the claimant's energy efficiency or renewable energy project expenditures on real or personal property located in this state.

AB68-SSA1,1412 Section 1412. 71.47 (3y) (c) 1. of the statutes is renumbered 71.47 (3y) (c) 1. a. and amended to read:

AB68-SSA1,715,7 71.47 (3y) (c) 1. a. Partnerships Except as provided in subd. 1. b., 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.

AB68-SSA1,1413 Section 1413. 71.47 (3y) (c) 1. b. of the statutes is created to read:

AB68-SSA1,715,21 71.47 (3y) (c) 1. b. For taxable years beginning after December 31, 2020, partnerships, limited liability companies, and tax-option corporations may elect to claim the credit under this subsection, if the credit results from a contract entered into with the Wisconsin Economic Development Corporation before December 22, 2017. A partnership, limited liability company, or tax-option corporation that wishes to make the election under this subd. 1. b. shall make the election for each taxable year on its original return and may not subsequently make or revoke the election. If a partnership, limited liability company, or tax-option corporation elects to claim the credit under this subsection, the partners, members, and shareholders may not claim the credit under this subsection. The credit may not be claimed under this subd. 1. b. if one or more partners, members, or shareholders have claimed the credit under this subsection for the same taxable year for which the credit is claimed under this subd. 1. b.

AB68-SSA1,1414 Section 1414. 71.47 (4) (k) 1. of the statutes is renumbered 71.47 (4) (k) 1. a. and amended to read:

AB68-SSA1,716,4 71.47 (4) (k) 1. a. The For taxable years beginning before January 1, 2021, the amount of the claim not used to offset the tax due, not to exceed 10 percent of the allowable amount of the claim under par. (ad) 4., 5., or 6., 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) (d).

AB68-SSA1,1415 Section 1415. 71.47 (4) (k) 1. b. of the statutes is created to read:

AB68-SSA1,716,11 71.47 (4) (k) 1. b. For taxable years beginning after December 31, 2020, the amount of the claim not used to offset the tax due, not to exceed 20 percent of the allowable amount of the claim under par. (ad) 4., 5., or 6., 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) (d).

AB68-SSA1,1416 Section 1416 . 71.47 (4t) of the statutes is created to read:

AB68-SSA1,716,13 71.47 (4t) Work opportunity tax credit. (a) Definitions. In this subsection:

AB68-SSA1,716,15 1. “Claimant” means a person who is an employer of a targeted group member and who files a claim under this subsection.

AB68-SSA1,716,17 2. “Targeted group member” means an individual who performs services for the claimant in this state and who is a member of a targeted group under 26 USC 51 (d).

AB68-SSA1,716,20 (b) Filing claims. For taxable years beginning after December 31, 2020, a claimant may claim as a credit against the taxes imposed under s. 71.43, up to the amount of the tax, the following amounts:

AB68-SSA1,716,23 1. An amount equal to 20 percent of the qualified first-year wages, as defined in 26 USC 51 (b) (2), paid during the taxable year to a targeted group member who has performed at least 400 hours of services for the claimant in this state.

AB68-SSA1,717,2 2. An amount equal to 12.5 percent of the qualified first-year wages, as defined in 26 USC 51 (b) (2), paid during the taxable year to a targeted group member who has performed at least 120 hours, but less than 400 hours, of services for the claimant in this state.

AB68-SSA1,717,6 3. An amount equal to 25 percent of the qualified second-year wages, as defined in 26 USC 51 (e) (2), paid during the taxable year to a long-term family assistance recipient, as defined in 26 USC 51 (d) (10), who has performed at least 400 hours of services for the claimant in this state.

AB68-SSA1,717,9 (c) Limitations. 1. The wages for which a credit may be claimed under par. (b) may not exceed the applicable threshold in 26 USC 51 (b) (3), (d) (7) (B) (ii), or (e) (1) (B) and may not be paid for services performed outside this state.

AB68-SSA1,717,11 2. A credit under this subsection shall be claimed at the same time as the credit under 26 USC 51.

AB68-SSA1,717,13 3. The requirements and limitations in 26 USC 51 (d) (13), (f), (i), and (k) shall apply to the credit under this subsection.

AB68-SSA1,717,20 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 the wages 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. The partners, members, and shareholders may claim the credit in proportion to their ownership interests.

AB68-SSA1,717,22 (d) Administration. Section 71.28 (4) (e) to (h), as it applies to the credit under s. 71.28 (4), applies to the credit under this subsection.

AB68-SSA1,1417 Section 1417. 71.47 (8b) (a) 5. of the statutes is amended to read:

AB68-SSA1,718,3 71.47 (8b) (a) 5. “Credit period” means the period of 6 10 taxable years beginning with the taxable year in which a qualified development is placed in service. For purposes of this subdivision, if a qualified development consists of more than one building, the qualified development is placed in service in the taxable year in which the last building of the qualified development is placed in service.

AB68-SSA1,1418 Section 1418. 71.47 (8b) (a) 7. of the statutes is amended to read:

AB68-SSA1,718,14 71.47 (8b) (a) 7. “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.

AB68-SSA1,1419 Section 1419 . 71.49 (1) (ct) of the statutes is created to read:

AB68-SSA1,718,16 71.49 (1) (ct) Work opportunity tax credit under s. 71.47 (4t).

AB68-SSA1,1420 Section 1420 . 71.52 (4) of the statutes is amended to read:

AB68-SSA1,718,19 71.52 (4) “Household" means a claimant and an individual related to the claimant as husband or wife his or her spouse.

AB68-SSA1,1421 Section 1421 . 71.52 (6) of the statutes is amended to read:

AB68-SSA1,720,9 71.52 (6) “Income" means the sum of Wisconsin adjusted gross income and the following amounts, to the extent not included in Wisconsin adjusted gross income: maintenance payments (except foster care maintenance and supplementary payments excludable under section 131 of the internal revenue code), support money, cash public assistance (not including credit granted under this subchapter and amounts under s. 46.27, 2017 stats.), cash benefits paid by counties under s. 59.53 (21), the gross amount of any pension or annuity (including railroad retirement benefits, all payments received under the federal social security act and veterans disability pensions), nontaxable interest received from the federal government or any of its instrumentalities, nontaxable interest received on state or municipal bonds, worker's compensation, unemployment insurance, the gross amount of “loss of time" insurance, compensation and other cash benefits received from the United States or the state for past or present service in the armed forces, scholarship and fellowship gifts or income, capital gains, gain on the sale of a personal residence excluded under section 121 of the internal revenue code, dividends, income of a nonresident or part-year resident who is married to a full-year resident, housing allowances provided to members of the clergy, the amount by which a resident manager's rent is reduced, nontaxable income of an American Indian, nontaxable income from sources outside this state and nontaxable deferred compensation. Intangible drilling costs, depletion allowances and depreciation, including first-year depreciation allowances under section 179 of the internal revenue code, amortization, contributions to individual retirement accounts under section 219 of the internal revenue code, contributions to Keogh plans, net operating loss carry-backs and carry-forwards, capital loss carry-forwards, and disqualified losses deducted in determining Wisconsin adjusted gross income shall be added to “income". “Income" does not include gifts from natural persons, cash reimbursement payments made under title XX of the federal social security act, surplus food or other relief in kind supplied by a governmental agency, the gain on the sale of a personal residence deferred under section 1034 of the internal revenue code or nonrecognized gain from involuntary conversions under section 1033 of the internal revenue code. Amounts not included in adjusted gross income but added to “income" under this subsection in a previous year and repaid may be subtracted from income for the year during which they are repaid. Scholarship and fellowship gifts or income that are included in Wisconsin adjusted gross income and that were added to household income for purposes of determining the credit under this subchapter in a previous year may be subtracted from income for the current year in determining the credit under this subchapter. A marital property agreement or unilateral statement under ch. 766 has no effect in computing “income" for a person whose homestead is not the same as the homestead of that person's spouse.

AB68-SSA1,1422 Section 1422. 71.54 (1) (g) (intro.) of the statutes is amended to read:

AB68-SSA1,720,13 71.54 (1) (g) 2012 and thereafter to 2020. (intro.) The amount of any claim filed in 2012 and thereafter to 2020 and based on property taxes accrued or rent constituting property taxes accrued during the previous year is limited as follows:

AB68-SSA1,1423 Section 1423. 71.54 (1) (g) 4. of the statutes is amended to read:

AB68-SSA1,720,21 71.54 (1) (g) 4. Except as provided in subds. 5. and 7., for For claims filed in 2018 and thereafter and based on property taxes accrued or rent constituting property taxes accrued during the previous year, no credit may be allowed under this paragraph if the claimant has no earned income in the taxable year to which the claim relates unless the claimant is disabled and provides the proof required under subd. 6. or the claimant or the claimant's spouse is over the age of 61 at the close of the year to which the claim relates.

AB68-SSA1,1424 Section 1424. 71.54 (1) (g) 5. of the statutes is repealed.

AB68-SSA1,1425 Section 1425. 71.54 (1) (g) 6. (intro.) of the statutes is amended to read:

AB68-SSA1,721,2 71.54 (1) (g) 6. (intro.) With regard to a claimant who is disabled, the A claimant who is disabled shall provide with his or her return proof that his or her disability is in effect for the taxable year to which the claim relates. Proof of disability may be demonstrated by any of the following:

AB68-SSA1,1426 Section 1426. 71.54 (1) (g) 7. of the statutes is repealed.

AB68-SSA1,1427 Section 1427 . 71.54 (1) (h) of the statutes is created to read:

AB68-SSA1,721,7 71.54 (1) (h) 2021 and thereafter. Subject to sub. (2m), the amount of any claim filed in 2021 and thereafter and based on property taxes accrued or rent constituting property taxes accrued during the previous year is limited as follows:

AB68-SSA1,721,10 1. If the household income was $8,060 or less in the year to which the claim relates, the claim is limited to 80 percent of the property taxes accrued or rent constituting property taxes accrued or both in that year on the claimant's homestead.

AB68-SSA1,721,15 2. If the household income was more than $8,060 in the year to which the claim relates, the claim is limited to 80 percent of the amount by which the property taxes accrued or rent constituting property taxes accrued or both in that year on the claimant's homestead exceeds 6.655 percent of the household income exceeding $8,060.

AB68-SSA1,721,16 3. No credit may be allowed if the household income exceeds $30,000.

AB68-SSA1,721,18 4. Notwithstanding the time limitations described in par. (g) (intro.), the provisions of par. (g) 4. apply to claims filed under this paragraph.

AB68-SSA1,1428 Section 1428. 71.54 (2) (b) 4. of the statutes is amended to read:

AB68-SSA1,721,21 71.54 (2) (b) 4. In calendar years 2011 or any subsequent calendar year to 2022, $1,460.

AB68-SSA1,1429 Section 1429 . 71.54 (2) (b) 5. of the statutes is created to read:

AB68-SSA1,721,24 71.54 (2) (b) 5. Subject to sub. (2m), in calendar year 2023 or any subsequent calendar year, $1,460.

AB68-SSA1,1430 Section 1430. 71.54 (2m) of the statutes is amended to read:

AB68-SSA1,722,18 71.54 (2m) Indexing for inflation; 2010 2023 and thereafter. (a) For calendar years beginning after December 31, 2009, and before January 1, 2011 2022, the dollar amounts of the threshold income under sub. (1) (f) (h) 1. and 2., the maximum household income under sub. (1) (f) (h) 3., and the maximum property taxes under sub. (2) (b) 3. 5. shall be increased each year by a percentage equal to the percentage change between the U.S. consumer price index for all urban consumers, U.S. city average, for the 12-month average of the U.S. consumer price index for the month of August of the year before the previous year through the month of July of the previous year and the U.S. consumer price index for all urban consumers, U.S. city average, for the 12-month average of the U.S. consumer price index for August 2007 2020 through July 2008 2021, as determined by the federal department of labor, except that the adjustment may occur only if the percentage is a positive number. Each amount that is revised under this paragraph shall be rounded to the nearest multiple of $10 if the revised amount is not a multiple of $10 or, if the revised amount is a multiple of $5, such an amount shall be increased to the next higher multiple of $10. The department of revenue shall annually adjust the changes in dollar amounts required under this paragraph and incorporate the changes into the income tax forms and instructions.

AB68-SSA1,722,24 (b) The department of revenue shall annually adjust the slope under sub. (1) (f) (h) 2. such so that, as a claimant's income increases from the threshold income as calculated adjusted under par. (a), to an amount that exceeds the maximum household income as calculated adjusted under par. (a), the credit that may be claimed is reduced to $0, and the department of revenue shall incorporate the changes into the income tax forms and instructions.

AB68-SSA1,1431 Section 1431. 71.64 (9) (b) (intro.) of the statutes is amended to read:

AB68-SSA1,723,4 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:

AB68-SSA1,1432 Section 1432. 71.67 (5) (a) of the statutes is amended to read: