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23 49.45 (6m) (br) 1. Notwithstanding s. 20.435 (7) (b) or 20.437 (1) (cj) or (q) or
24(2) (dz), the department shall reduce allocations of funds to counties in the amount
25of the disallowance from the appropriation account under s. 20.435 (7) (b), or the

1department shall direct the department of children and families to reduce allocations
2of funds to counties or Wisconsin Works agencies in the amount of the disallowance
3from the appropriation account under s. 20.437 (1) (cj) or (2) (dz), in accordance with
4s. 16.544 to the extent applicable.
5Section 305. 49.45 (7) (a) of the statutes is amended to read:
6 49.45 (7) (a) A Before July 1, 2024, a recipient who is a patient in a public
7medical institution or an accommodated person and has a monthly income exceeding
8the payment rates established under 42 USC 1382 (e) may retain $45 unearned
9income or the amount of any pension paid under 38 USC 5503 (d), whichever is
10greater, per month for personal needs. Beginning on July 1, 2024, the maximum
11amount of unearned income a recipient may retain per month under this paragraph
12is $55.
Except as provided in s. 49.455 (4) (a), the recipient shall apply income in
13excess of $45 or the amount of any pension paid under 38 USC 5503 (d) or $55,
14whichever is greater, less any amount deducted under rules promulgated by the
15department, toward the cost of care in the facility.
16Section 306. 49.45 (29r) of the statutes is repealed.
17Section 307. 49.45 (29u) of the statutes is repealed.
18Section 308 . 49.46 (2) (f) of the statutes is renumbered 49.46 (2) (f) (intro.) and
19amended to read:
20 49.46 (2) (f) (intro.) Benefits under this subsection may not include payment
21for gastric any of the following:
221. Gastric bypass surgery or gastric stapling surgery unless it is performed
23because of a medical emergency.
24Section 309 . 49.46 (2) (f) 2. of the statutes is created to read:
25 49.46 (2) (f) 2. To the extent permitted by federal law, either of the following:

1a. Puberty-blocking drugs used for the purposes of gender dysphoria or gender
2transition.
3 b. Gender reassignment surgery.
4Section 310 . 49.471 (6) (j) 4. of the statutes is amended to read:
5 49.471 (6) (j) 4. Section 49.46 (2) (f) 1., relating to prohibiting payment for
6gastric bypass or stapling surgery.
7Section 311 . 49.471 (6) (j) 5. of the statutes is created to read:
8 49.471 (6) (j) 5. Section 49.46 (2) (f) 2., relating to prohibiting payment for either
9of the following:
10 a. Puberty-blocking drugs used for the purposes of gender dysphoria or gender
11transition.
12 b. Gender reassignment surgery.
13Section 312. 49.775 (4) of the statutes is amended to read:
14 49.775 (4) Payment amount. The payment under sub. (2) is $250 per month for
15one dependent child and $150 per month for each additional dependent child, except
16that beginning in the 2023-24 fiscal year, the payment under sub. (2) is $275 per
17month for one dependent child and $165 per month for each additional dependent
18child
.
19Section 313. 51.445 of the statutes is repealed.
20Section 314 . 60.33 (10p) of the statutes is created to read:
21 60.33 (10p) Claims in towns containing state institutions. Make a certified
22claim against the state, without direction from the board, in all cases in which the
23reimbursement is directed in s. 16.51 (7), upon forms prescribed by the department
24of administration. The forms shall contain information required by the clerk and
25shall be filed annually with the department of corrections on or before June 1.

1Section 315. 60.48 of the statutes is created to read:
260.48 Tax levy rate limitation. The town of Sanborn in Ashland County may
3not impose a property tax levy at a rate that is greater than 5 mills.
4Section 316 . 61.25 (11) of the statutes is created to read:
5 61.25 (11) To make a certified claim against the state, without direction from
6the board, in all cases in which the reimbursement is directed in s. 16.51 (7), upon
7forms prescribed by the department of administration. The forms shall contain
8information required by the clerk and shall be filed annually with the department
9of corrections on or before June 1.
10Section 317 . 62.03 (1) of the statutes is amended to read:
11 62.03 (1) This subchapter, except ss. 62.071, 62.08 (1), 62.09 (1) (e) and (11) (j)
12and, (k), and (m), 62.175, 62.23 (7) (em) and (he), and 62.237, does not apply to 1st
13class cities under special charter.
14Section 318 . 62.09 (11) (m) of the statutes is created to read:
15 62.09 (11) (m) The clerk shall make a certified claim against the state, without
16direction from the council, in all cases in which the reimbursement is directed in s.
1716.51 (7), upon forms prescribed by the department of administration. The forms
18shall contain information required by the clerk and shall be filed annually with the
19department of corrections on or before June 1.
20Section 319. 66.0602 (2) (b) of the statutes is amended to read:
21 66.0602 (2) (b) For purposes of par. (a), in 2018, and in each year thereafter, the
22base amount to which the limit under this section applies is the actual levy for the
23immediately preceding year, plus the amount of the payment payments under s. ss.
2479.096 and 79.0965, and the levy limit is the base amount multiplied by the valuation
25factor, minus the amount of the payment payments under s. ss. 79.096 and 79.0965,

1except that the adjustments for payments received under s. 79.096 or 79.0965 do not
2apply to payments received under s. 79.096 (3) or 79.0965 (3) for a tax incremental
3district that has been terminated.
4Section 320. 66.0602 (3) (d) 2. of the statutes is amended to read:
5 66.0602 (3) (d) 2. The limit otherwise applicable under this section does not
6apply to amounts levied by a political subdivision for the payment of any general
7obligation debt service, including debt service on debt issued or reissued to fund or
8refund outstanding obligations of the political subdivision, interest on outstanding
9obligations of the political subdivision, or the payment of related issuance costs or
10redemption premiums, authorized on or after July 1, 2005, and secured by the full
11faith and credit of the political subdivision. This subdivision does not apply to the
12town of Sanborn in Ashland County.
13Section 321. 70.11 (47) of the statutes is created to read:
14 70.11 (47) Cranberry research and educational station. All property owned
15or leased by an entity that is exempt from taxation under section 501 (c) (3) of the
16Internal Revenue Code and that is used primarily for research and educational
17activities associated with commercial cranberry production.
18Section 322 . 70.119 (2) of the statutes is amended to read:
19 70.119 (2) The department shall make reasonable payments for municipal
20services pursuant to the procedures specified in subs. (4), (5) and, (6), and (6m),
21except as provided in sub. (9).
22Section 323 . 70.119 (6m) of the statutes is created to read:
23 70.119 (6m) In negotiating and computing the proposed payments to a
24municipality, the department may not consider the municipality's receipt of a grant
25under s. 45.58 to be a payment for municipal services.

1Section 324. 70.119 (7) (a) of the statutes is amended to read:
2 70.119 (7) (a) The department shall make payment from the appropriation
3under s. 20.835 (5) (a) (r) for municipal services provided by municipalities to state
4facilities. If the appropriation under s. 20.835 (5) (a) (r) is insufficient to pay the full
5amount under sub. (6) in any one year, the department shall prorate payments
6among the municipalities entitled thereto. The University of Wisconsin Hospitals
7and Clinics Authority shall make payment for municipal services provided by
8municipalities to facilities of the authority described in s. 70.11 (38).
9Section 325 . 71.05 (1) (i) of the statutes is created to read:
10 71.05 (1) (i) Commercial loans. Income from a tax-option corporation that is
11a financial institution, as defined in s. 69.30 (1) (b), including interest, fees, and
12penalties, derived from a commercial loan of $5,000,000 or less provided to a person
13residing or located in this state and used primarily for a business or agricultural
14purpose.
15Section 326. 71.06 (1q) (a) of the statutes is amended to read:
16 71.06 (1q) (a) On all taxable income from $0 to $7,500, 4.40 percent, except that
17for taxable years beginning after December 31, 2013, 4.0 percent and except that the
18rate is 3.50 percent for taxable years beginning after December 31, 2022
.
19Section 327. 71.06 (1q) (b) of the statutes is amended to read:
20 71.06 (1q) (b) On all taxable income exceeding $7,500 but not exceeding
21$15,000, 5.84 percent, except that for taxable years beginning after December 31,
222018, 5.21 percent and except that the rate is 4.40 percent for taxable years
23beginning after December 31, 2022
.
24Section 328. 71.06 (1q) (c) of the statutes is amended to read:

171.06 (1q) (c) On all taxable income exceeding $15,000 but not exceeding
2$225,000, 6.27 percent, except that for taxable years beginning after December 31,
32020, 5.30 percent and except that the rate is 4.40 percent for taxable years
4beginning after December 31, 2022
.
5Section 329. 71.06 (1q) (d) of the statutes is amended to read:
6 71.06 (1q) (d) On all taxable income exceeding $225,000, 7.65 percent, except
7that the rate is 6.50 percent for taxable years beginning after December 31, 2022
.
8Section 330. 71.06 (2) (i) 1. of the statutes is amended to read:
9 71.06 (2) (i) 1. On all taxable income from $0 to $10,000, 4.40 percent, except
10that for taxable years beginning after December 31, 2013, 4.0 percent and except that
11the rate is 3.50 percent for taxable years beginning after December 31, 2022
.
12Section 331. 71.06 (2) (i) 2. of the statutes is amended to read:
13 71.06 (2) (i) 2. On all taxable income exceeding $10,000 but not exceeding
14$20,000, 5.84 percent, except that for taxable years beginning after December 31,
152018, 5.21 percent and except that the rate is 4.40 percent for taxable years
16beginning after December 31, 2022
.
17Section 332. 71.06 (2) (i) 3. of the statutes is amended to read:
18 71.06 (2) (i) 3. On all taxable income exceeding $20,000 but not exceeding
19$300,000, 6.27 percent, except that for taxable years beginning after December 31,
202020, 5.30 percent and except that the rate is 4.40 percent for taxable years
21beginning after December 31, 2022
.
22Section 333. 71.06 (2) (i) 4. of the statutes is amended to read:
23 71.06 (2) (i) 4. On all taxable income exceeding $300,000, 7.65 percent, except
24that the rate is 6.50 percent for taxable years beginning after December 31, 2022
.
25Section 334. 71.06 (2) (j) 1. of the statutes is amended to read:

171.06 (2) (j) 1. On all taxable income from $0 to $5,000, 4.40 percent, except that
2for taxable years beginning after December 31, 2013, 4.0 percent and except that the
3rate is 3.50 percent for taxable years beginning after December 31, 2022
.
4Section 335. 71.06 (2) (j) 2. of the statutes is amended to read:
5 71.06 (2) (j) 2. On all taxable income exceeding $5,000 but not exceeding
6$10,000, 5.84 percent, except that for taxable years beginning after December 31,
72018, 5.21 percent and except that the rate is 4.40 percent for taxable years
8beginning after December 31, 2022
.
9Section 336. 71.06 (2) (j) 3. of the statutes is amended to read:
10 71.06 (2) (j) 3. On all taxable income exceeding $10,000 but not exceeding
11$150,000, 6.27 percent, except that for taxable years beginning after December 31,
122020, 5.30 percent and except that the rate is 4.40 percent for taxable years
13beginning after December 31, 2022
.
14Section 337. 71.06 (2) (j) 4. of the statutes is amended to read:
15 71.06 (2) (j) 4. On all taxable income exceeding $150,000, 7.65 percent, except
16that the rate is 6.50 percent for taxable years beginning after December 31, 2022
.
17Section 338 . 71.07 (4k) (e) 2. a. of the statutes is amended to read:
18 71.07 (4k) (e) 2. a. For taxable years beginning before January 1, 2021, the
19amount of the claim not used to offset the tax due, not to exceed 10 percent of the
20allowable amount of the claim under par. (b) 4., 5., or 6., shall be certified by the
21department of revenue to the department of administration for payment by check,
22share draft, or other draft drawn from the appropriation account under s. 20.835 (2)
23(d). For subsequent taxable years beginning after December 31, 2020 and before
24January 1, 2024
, the amount of the claim not used to offset the tax due, up to 15
25percent of the allowable amount of the claim under par. (b) 4., 5., or 6., shall be

1certified by the department of revenue to the department of administration for
2payment by check, share draft, or other draft drawn from the appropriation account
3under s. 20.835 (2) (d).
4Section 339 . 71.07 (4k) (e) 2. ad. of the statutes is created to read:
5 71.07 (4k) (e) 2. ad. For taxable years beginning after December 31, 2023, the
6amount of the claim not used to offset the tax due, not to exceed 25 percent of the
7allowable amount of the claim under par. (b) 4., 5., or 6., shall be certified by the
8department of revenue to the department of administration for payment by check,
9share draft, or other draft drawn from the appropriation account under s. 20.835 (2)
10(d).
11Section 340 . 71.07 (4k) (e) 2. b. of the statutes is amended to read:
12 71.07 (4k) (e) 2. b. The amount of the claim not used to offset the tax due and
13not certified for payment under subd. 2. a. or 2. ad. may be carried forward and
14credited against Wisconsin income taxes otherwise due for the following 15 taxable
15years to the extent not offset by these taxes otherwise due in all intervening years
16between the year in which the expense was incurred and the year in which the
17carry-forward credit is claimed.
18Section 341 . 71.26 (1) (i) of the statutes is created to read:
19 71.26 (1) (i) Commercial loans. Income of a financial institution, as defined in
20s. 69.30 (1) (b), including interest, fees, and penalties, derived from a commercial loan
21of $5,000,000 or less provided to a person residing or located in this state and used
22primarily for a business or agricultural purpose.
23Section 342 . 71.28 (4) (k) 1. b. of the statutes is amended to read:
24 71.28 (4) (k) 1. b. For taxable years beginning after December 31, 2020 and
25before January 1, 2024
, the amount of the claim not used to offset the tax due, up to

115 percent of the allowable amount of the claim under par. (ad) 4., 5., or 6., shall be
2certified by the department of revenue to the department of administration for
3payment by check, share draft, or other draft drawn from the appropriation account
4under s. 20.835 (2) (d).
5Section 343 . 71.28 (4) (k) 1. c. of the statutes is created to read:
6 71.28 (4) (k) 1. c. For taxable years beginning after December 31, 2023, the
7amount of the claim not used to offset the tax due, not to exceed 25 percent of the
8allowable amount of the claim under par. (ad) 4., 5., or 6., shall be certified by the
9department of revenue to the department of administration for payment by check,
10share draft, or other draft drawn from the appropriation account under s. 20.835 (2)
11(d).
12Section 344 . 71.47 (4) (k) 1. b. of the statutes is amended to read:
13 71.47 (4) (k) 1. b. For taxable years beginning after December 31, 2020 and
14before January 1, 2024
, the amount of the claim not used to offset the tax due, up to
1515 percent of the allowable amount of the claim under par. (ad) 4., 5., or 6., shall be
16certified by the department of revenue to the department of administration for
17payment by check, share draft, or other draft drawn from the appropriation account
18under s. 20.835 (2) (d).
19Section 345 . 71.47 (4) (k) 1. c. of the statutes is created to read:
20 71.47 (4) (k) 1. c. For taxable years beginning after December 31, 2023, the
21amount of the claim not used to offset the tax due, not to exceed 25 percent of the
22allowable amount of the claim under par. (ad) 4., 5., or 6., shall be certified by the
23department of revenue to the department of administration for payment by check,
24share draft, or other draft drawn from the appropriation account under s. 20.835 (2)
25(d).

1Section 346. 71.78 (4) (m) of the statutes is amended to read:
2 71.78 (4) (m) The chief executive officer of the Wisconsin Economic
3Development Corporation and employees of the corporation to the extent necessary
4to administer the development zone program tax benefit programs under subch. II
5of
ch. 238, including review of tax benefit applications, compliance with tax benefit
6certifications, and confirming the amount of tax benefits used for purposes of
7revoking tax benefits
.
8Section 347. 71.78 (5) of the statutes is amended to read:
9 71.78 (5) Agreement with department. Copies of returns and claims specified
10in sub. (1) and related schedules, exhibits, writings or audit reports shall not be
11furnished to the persons listed under sub. (4), except persons under sub. (4) (e), (k),
12(m), (n), (o) and (q) or under an agreement between the department of revenue and
13another agency of government.
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