Amendment ASA2-AB43

AB43-ASA2,318,25 49.46 (2) (f) 2. To the extent permitted by federal law, either of the following:

AB43-ASA2,319,2 a. Puberty-blocking drugs used for the purposes of gender dysphoria or gender transition.

AB43-ASA2,319,3 b. Gender reassignment surgery.

AB43-ASA2,310 Section 310 . 49.471 (6) (j) 4. of the statutes is amended to read:

AB43-ASA2,319,6 49.471 (6) (j) 4. Section 49.46 (2) (f) 1., relating to prohibiting payment for gastric bypass or stapling surgery.

AB43-ASA2,311 Section 311 . 49.471 (6) (j) 5. of the statutes is created to read:

AB43-ASA2,319,9 49.471 (6) (j) 5. Section 49.46 (2) (f) 2., relating to prohibiting payment for either of the following:

AB43-ASA2,319,11 a. Puberty-blocking drugs used for the purposes of gender dysphoria or gender transition.

AB43-ASA2,319,12 b. Gender reassignment surgery.

AB43-ASA2,312 Section 312. 49.775 (4) of the statutes is amended to read:

AB43-ASA2,319,18 49.775 (4) Payment amount. The payment under sub. (2) is $250 per month for one dependent child and $150 per month for each additional dependent child, except that beginning in the 2023-24 fiscal year, the payment under sub. (2) is $275 per month for one dependent child and $165 per month for each additional dependent child.

AB43-ASA2,313 Section 313. 51.445 of the statutes is repealed.

AB43-ASA2,314 Section 314 . 60.33 (10p) of the statutes is created to read:

AB43-ASA2,319,25 60.33 (10p) Claims in towns containing state institutions. Make a certified claim against the state, without direction from the board, in all cases in which the reimbursement is directed in s. 16.51 (7), upon forms prescribed by the department of administration. The forms shall contain information required by the clerk and shall be filed annually with the department of corrections on or before June 1.

AB43-ASA2,315 Section 315. 60.48 of the statutes is created to read:

AB43-ASA2,320,3 60.48 Tax levy rate limitation. The town of Sanborn in Ashland County may not impose a property tax levy at a rate that is greater than 5 mills.

AB43-ASA2,316 Section 316 . 61.25 (11) of the statutes is created to read:

AB43-ASA2,320,9 61.25 (11) To make a certified claim against the state, without direction from the board, in all cases in which the reimbursement is directed in s. 16.51 (7), upon forms prescribed by the department of administration. The forms shall contain information required by the clerk and shall be filed annually with the department of corrections on or before June 1.

AB43-ASA2,317 Section 317 . 62.03 (1) of the statutes is amended to read:

AB43-ASA2,320,13 62.03 (1) This subchapter, except ss. 62.071, 62.08 (1), 62.09 (1) (e) and (11) (j) and, (k), and (m), 62.175, 62.23 (7) (em) and (he), and 62.237, does not apply to 1st class cities under special charter.

AB43-ASA2,318 Section 318 . 62.09 (11) (m) of the statutes is created to read:

AB43-ASA2,320,19 62.09 (11) (m) The clerk shall make a certified claim against the state, without direction from the council, in all cases in which the reimbursement is directed in s. 16.51 (7), upon forms prescribed by the department of administration. The forms shall contain information required by the clerk and shall be filed annually with the department of corrections on or before June 1.

AB43-ASA2,319 Section 319. 66.0602 (2) (b) of the statutes is amended to read:

AB43-ASA2,321,3 66.0602 (2) (b) For purposes of par. (a), in 2018, and in each year thereafter, the base amount to which the limit under this section applies is the actual levy for the immediately preceding year, plus the amount of the payment payments under s. ss. 79.096 and 79.0965, and the levy limit is the base amount multiplied by the valuation factor, minus the amount of the payment payments under s. ss. 79.096 and 79.0965, except that the adjustments for payments received under s. 79.096 or 79.0965 do not apply to payments received under s. 79.096 (3) or 79.0965 (3) for a tax incremental district that has been terminated.

AB43-ASA2,320 Section 320. 66.0602 (3) (d) 2. of the statutes is amended to read:

AB43-ASA2,321,12 66.0602 (3) (d) 2. The limit otherwise applicable under this section does not apply to amounts levied by a political subdivision for the payment of any general obligation debt service, including debt service on debt issued or reissued to fund or refund outstanding obligations of the political subdivision, interest on outstanding obligations of the political subdivision, or the payment of related issuance costs or redemption premiums, authorized on or after July 1, 2005, and secured by the full faith and credit of the political subdivision. This subdivision does not apply to the town of Sanborn in Ashland County.

AB43-ASA2,321 Section 321. 70.11 (47) of the statutes is created to read:

AB43-ASA2,321,17 70.11 (47) Cranberry research and educational station. All property owned or leased by an entity that is exempt from taxation under section 501 (c) (3) of the Internal Revenue Code and that is used primarily for research and educational activities associated with commercial cranberry production.

AB43-ASA2,322 Section 322 . 70.119 (2) of the statutes is amended to read:

AB43-ASA2,321,21 70.119 (2) The department shall make reasonable payments for municipal services pursuant to the procedures specified in subs. (4), (5) and, (6), and (6m), except as provided in sub. (9).

AB43-ASA2,323 Section 323 . 70.119 (6m) of the statutes is created to read:

AB43-ASA2,321,25 70.119 (6m) In negotiating and computing the proposed payments to a municipality, the department may not consider the municipality's receipt of a grant under s. 45.58 to be a payment for municipal services.

AB43-ASA2,324 Section 324. 70.119 (7) (a) of the statutes is amended to read:

AB43-ASA2,322,8 70.119 (7) (a) The department shall make payment from the appropriation under s. 20.835 (5) (a) (r) for municipal services provided by municipalities to state facilities. If the appropriation under s. 20.835 (5) (a) (r) is insufficient to pay the full amount under sub. (6) in any one year, the department shall prorate payments among the municipalities entitled thereto. The University of Wisconsin Hospitals and Clinics Authority shall make payment for municipal services provided by municipalities to facilities of the authority described in s. 70.11 (38).

AB43-ASA2,325 Section 325 . 71.05 (1) (i) of the statutes is created to read:

AB43-ASA2,322,14 71.05 (1) (i) Commercial loans. Income from a tax-option corporation that is a financial institution, as defined in s. 69.30 (1) (b), including interest, fees, and penalties, derived from a commercial loan of $5,000,000 or less provided to a person residing or located in this state and used primarily for a business or agricultural purpose.

AB43-ASA2,326 Section 326. 71.06 (1q) (a) of the statutes is amended to read:

AB43-ASA2,322,18 71.06 (1q) (a) On all taxable income from $0 to $7,500, 4.40 percent, except that for taxable years beginning after December 31, 2013, 4.0 percent and except that the rate is 3.50 percent for taxable years beginning after December 31, 2022.

AB43-ASA2,327 Section 327. 71.06 (1q) (b) of the statutes is amended to read:

AB43-ASA2,322,23 71.06 (1q) (b) On all taxable income exceeding $7,500 but not exceeding $15,000, 5.84 percent, except that for taxable years beginning after December 31, 2018, 5.21 percent and except that the rate is 4.40 percent for taxable years beginning after December 31, 2022.

AB43-ASA2,328 Section 328. 71.06 (1q) (c) of the statutes is amended to read:

AB43-ASA2,323,4 71.06 (1q) (c) On all taxable income exceeding $15,000 but not exceeding $225,000, 6.27 percent, except that for taxable years beginning after December 31, 2020, 5.30 percent and except that the rate is 4.40 percent for taxable years beginning after December 31, 2022.

AB43-ASA2,329 Section 329. 71.06 (1q) (d) of the statutes is amended to read:

AB43-ASA2,323,7 71.06 (1q) (d) On all taxable income exceeding $225,000, 7.65 percent, except that the rate is 6.50 percent for taxable years beginning after December 31, 2022.

AB43-ASA2,330 Section 330. 71.06 (2) (i) 1. of the statutes is amended to read:

AB43-ASA2,323,11 71.06 (2) (i) 1. On all taxable income from $0 to $10,000, 4.40 percent, except that for taxable years beginning after December 31, 2013, 4.0 percent and except that the rate is 3.50 percent for taxable years beginning after December 31, 2022.

AB43-ASA2,331 Section 331. 71.06 (2) (i) 2. of the statutes is amended to read:

AB43-ASA2,323,16 71.06 (2) (i) 2. On all taxable income exceeding $10,000 but not exceeding $20,000, 5.84 percent, except that for taxable years beginning after December 31, 2018, 5.21 percent and except that the rate is 4.40 percent for taxable years beginning after December 31, 2022.

AB43-ASA2,332 Section 332. 71.06 (2) (i) 3. of the statutes is amended to read:

AB43-ASA2,323,21 71.06 (2) (i) 3. On all taxable income exceeding $20,000 but not exceeding $300,000, 6.27 percent, except that for taxable years beginning after December 31, 2020, 5.30 percent and except that the rate is 4.40 percent for taxable years beginning after December 31, 2022.

AB43-ASA2,333 Section 333. 71.06 (2) (i) 4. of the statutes is amended to read:

AB43-ASA2,323,24 71.06 (2) (i) 4. On all taxable income exceeding $300,000, 7.65 percent, except that the rate is 6.50 percent for taxable years beginning after December 31, 2022.

AB43-ASA2,334 Section 334. 71.06 (2) (j) 1. of the statutes is amended to read:

AB43-ASA2,324,3 71.06 (2) (j) 1. On all taxable income from $0 to $5,000, 4.40 percent, except that for taxable years beginning after December 31, 2013, 4.0 percent and except that the rate is 3.50 percent for taxable years beginning after December 31, 2022.

AB43-ASA2,335 Section 335. 71.06 (2) (j) 2. of the statutes is amended to read:

AB43-ASA2,324,8 71.06 (2) (j) 2. On all taxable income exceeding $5,000 but not exceeding $10,000, 5.84 percent, except that for taxable years beginning after December 31, 2018, 5.21 percent and except that the rate is 4.40 percent for taxable years beginning after December 31, 2022.

AB43-ASA2,336 Section 336. 71.06 (2) (j) 3. of the statutes is amended to read:

AB43-ASA2,324,13 71.06 (2) (j) 3. On all taxable income exceeding $10,000 but not exceeding $150,000, 6.27 percent, except that for taxable years beginning after December 31, 2020, 5.30 percent and except that the rate is 4.40 percent for taxable years beginning after December 31, 2022.

AB43-ASA2,337 Section 337. 71.06 (2) (j) 4. of the statutes is amended to read:

AB43-ASA2,324,16 71.06 (2) (j) 4. On all taxable income exceeding $150,000, 7.65 percent, except that the rate is 6.50 percent for taxable years beginning after December 31, 2022.

AB43-ASA2,338 Section 338 . 71.07 (4k) (e) 2. a. of the statutes is amended to read:

AB43-ASA2,325,3 71.07 (4k) (e) 2. a. 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. (b) 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). For subsequent taxable years beginning after December 31, 2020 and before January 1, 2024, the amount of the claim not used to offset the tax due, up to 15 percent of the allowable amount of the claim under par. (b) 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).

AB43-ASA2,339 Section 339 . 71.07 (4k) (e) 2. ad. of the statutes is created to read:

AB43-ASA2,325,10 71.07 (4k) (e) 2. ad. For taxable years beginning after December 31, 2023, the amount of the claim not used to offset the tax due, not to exceed 25 percent of the allowable amount of the claim under par. (b) 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).

AB43-ASA2,340 Section 340 . 71.07 (4k) (e) 2. b. of the statutes is amended to read:

AB43-ASA2,325,17 71.07 (4k) (e) 2. b. The amount of the claim not used to offset the tax due and not certified for payment under subd. 2. a. or 2. ad. may be carried forward and credited against Wisconsin income taxes otherwise due for the following 15 taxable years to the extent not offset by these taxes otherwise due in all intervening years between the year in which the expense was incurred and the year in which the carry-forward credit is claimed.

AB43-ASA2,341 Section 341 . 71.26 (1) (i) of the statutes is created to read:

AB43-ASA2,325,22 71.26 (1) (i) Commercial loans. Income of a financial institution, as defined in s. 69.30 (1) (b), including interest, fees, and penalties, derived from a commercial loan of $5,000,000 or less provided to a person residing or located in this state and used primarily for a business or agricultural purpose.

AB43-ASA2,342 Section 342 . 71.28 (4) (k) 1. b. of the statutes is amended to read:

AB43-ASA2,326,4 71.28 (4) (k) 1. b. For taxable years beginning after December 31, 2020 and before January 1, 2024, the amount of the claim not used to offset the tax due, up to 15 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).

AB43-ASA2,343 Section 343 . 71.28 (4) (k) 1. c. of the statutes is created to read:

AB43-ASA2,326,11 71.28 (4) (k) 1. c. For taxable years beginning after December 31, 2023, the amount of the claim not used to offset the tax due, not to exceed 25 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).

AB43-ASA2,344 Section 344 . 71.47 (4) (k) 1. b. of the statutes is amended to read:

AB43-ASA2,326,18 71.47 (4) (k) 1. b. For taxable years beginning after December 31, 2020 and before January 1, 2024, the amount of the claim not used to offset the tax due, up to 15 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).

AB43-ASA2,345 Section 345 . 71.47 (4) (k) 1. c. of the statutes is created to read:

AB43-ASA2,326,25 71.47 (4) (k) 1. c. For taxable years beginning after December 31, 2023, the amount of the claim not used to offset the tax due, not to exceed 25 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).

AB43-ASA2,346 Section 346. 71.78 (4) (m) of the statutes is amended to read:

AB43-ASA2,327,7 71.78 (4) (m) The chief executive officer of the Wisconsin Economic Development Corporation and employees of the corporation to the extent necessary to administer the development zone program tax benefit programs under subch. II of ch. 238, including review of tax benefit applications, compliance with tax benefit certifications, and confirming the amount of tax benefits used for purposes of revoking tax benefits.

AB43-ASA2,347 Section 347. 71.78 (5) of the statutes is amended to read:

AB43-ASA2,327,13 71.78 (5) Agreement with department. Copies of returns and claims specified in sub. (1) and related schedules, exhibits, writings or audit reports shall not be furnished to the persons listed under sub. (4), except persons under sub. (4) (e), (k), (m), (n), (o) and (q) or under an agreement between the department of revenue and another agency of government.

AB43-ASA2,348 Section 348 . 77.54 (55) of the statutes is amended to read:

AB43-ASA2,327,16 77.54 (55) The sales price from the police and fire protection 911 fee imposed under s. 196.025 (6).

AB43-ASA2,349 Section 349 . 77.54 (70) of the statutes is created to read:

AB43-ASA2,328,4 77.54 (70) (a) The sales price from the sale of and the storage, use, or other consumption of tangible personal property, regardless of whether the property is affixed to or incorporated into real property, and property under s. 77.52 (1) (c), used exclusively for the development, construction, renovation, expansion, replacement, repair, or operation of a qualified data center, as defined in s. 238.40 (1) (b), including computer server equipment and the chassis for such equipment; networking equipment; switches; racks; fiber-optic cabling, copper cabling, and other cabling, including cabling used to connect one or more qualified data centers; trays; conduit; substations; uninterruptible energy equipment; supplies; fuel piping and storage; duct banks; switches; switchboards; batteries; testing equipment; backup generation equipment; modular data centers and preassembled components; monitoring equipment; and security systems.

AB43-ASA2,328,12 (b) The sales price from the sales of and the storage, use, or other consumption of tangible personal property or property under s. 77.52 (1) (c) used in the development, construction, renovation, expansion, replacement, or repair of a water cooling or conservation system used exclusively to cool or conserve water for one or more qualified data centers, as defined in s. 238.40 (1) (b), including chillers, mechanical equipment, refrigerant piping, fuel piping and storage, adiabatic and free cooling systems, cooling towers, water softeners, air handling units, indoor direct exchange units, fans, ducting, and filters.

AB43-ASA2,328,18 (c) The sales price from the sale of and the storage, use, or other consumption of tangible personal property or property under s. 77.52 (1) (c) sold to a construction contractor that, in fulfillment of a real property construction activity, transfers the tangible personal property or property under s. 77.52 (1) (c) to a qualified data center, as defined in s. 238.40 (1) (b), if such tangible personal property or property under s. 77.52 (1) (c) becomes a component of the qualified data center.

AB43-ASA2,328,20 (d) The sales price from the sale of electricity used at a qualified data center, as defined in s. 238.40 (1) (b).

AB43-ASA2,350 Section 350. 77.61 (4) (c) of the statutes is amended to read:

AB43-ASA2,329,8 77.61 (4) (c) For reporting the sales tax and collecting and reporting the use tax imposed on the retailer under s. 77.53 (3) and the accounting connected with it, retailers, not including certified service providers that receive compensation under s. 73.03 (61) (h), may deduct 0.5 0.75 percent of those taxes payable or $10 for that reporting period required under s. 77.58 (1) and not more than $1,000 $8,000 for that reporting period, whichever is greater, but not more than the amount of the sales taxes or use taxes that is payable under ss. 77.52 and 77.53 (3) for that reporting period required under s. 77.58 (1), as administration expenses if the payment of the taxes is not delinquent. For purposes of calculating the retailer's discount under this paragraph, the taxes on retail sales reported by retailers under subch. V, including taxes collected and remitted as required under s. 77.785, shall be included if the payment of those taxes is not delinquent.