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SB70-AA1,507,1313 b. The changing table is at least 31 inches wide by 72 inches long.
SB70-AA1,507,1414 c. The changing table supports at least 350 pounds.
SB70-AA1,507,1915 (b) Filing claims. For taxable years beginning after December 31, 2022, subject
16to the limitations provided in this subsection, a claimant may claim as a credit
17against the tax imposed under s. 71.02, up to the amount of those taxes, an amount
18equal to 50 percent of the amount the claimant paid during the taxable year to install
19a universal changing station.
SB70-AA1,507,2520 (c) Limitations. 1. No credit may be claimed under this subsection unless the
21universal changing station is installed in a single-occupant restroom that measures
22at least 8 feet by 10 feet, with adequate space for a wheelchair and a care provider
23to maneuver; that is equipped with a waste receptacle, a toilet, a lavatory, a soap
24dispenser, and a paper towel dispenser; and that complies with accessibility
25standards under the federal Americans with Disabilities Act.
SB70-AA1,508,1
12. The credit claimed under this subsection may not exceed $5,125.
SB70-AA1,508,82 3. Partnerships, limited liability companies, and tax-option corporations may
3not claim the credit under this subsection, but the eligibility for, and the amount of,
4the credit are based on the amounts paid by the entity. A partnership, limited
5liability company, or tax-option corporation shall compute the amount of credit that
6each of its partners, members, or shareholders may claim and shall provide that
7information to each of them. Partners, members, and shareholders may claim the
8credit in proportion to their ownership interests.
SB70-AA1,508,109 (d) Administration. Section 71.28 (4) (e) to (h), as it applies to the credit under
10s. 71.28 (4), applies to the credit under this subsection.
SB70-AA1,1110 11Section 1110. 71.10 (4) (ha) of the statutes is created to read:
SB70-AA1,508,1212 71.10 (4) (ha) Universal changing station credit under s. 71.07 (8m).
SB70-AA1,1111 13Section 1111. 71.21 (4) (a) of the statutes is amended to read:
SB70-AA1,508,1714 71.21 (4) (a) The amount of the credits computed by a partnership under s.
1571.07 (2dm), (2dx), (2dy), (3g), (3h), (3n), (3q), (3s), (3t), (3w), (3wm), (3y), (4k), (4n),
16(5e), (5g), (5i), (5j), (5k), (5r), (5rm), (6n), (8m), and (10) and passed through to
17partners shall be added to the partnership's income.
SB70-AA1,1112 18Section 1112. 71.26 (2) (a) 4. of the statutes is amended to read:
SB70-AA1,508,2419 71.26 (2) (a) 4. Plus the amount of the credit computed under s. 71.28 (1dm),
20(1dx), (1dy), (3g), (3h), (3n), (3q), (3t), (3w), (3wm), (3y), (5e), (5g), (5i), (5j), (5k), (5r),
21(5rm), (6n), (8m), and (10) and not passed through by a partnership, limited liability
22company, or tax-option corporation that has added that amount to the partnership's,
23limited liability company's, or tax-option corporation's income under s. 71.21 (4) or
2471.34 (1k) (g).
SB70-AA1,1113 25Section 1113. 71.28 (8m) of the statutes is created to read:
SB70-AA1,509,2
171.28 (8m) Universal changing station credit. (a) Definitions. In this
2subsection:
SB70-AA1,509,43 1. “Claimant" means a person who files a claim under this subsection and meets
4either of the following conditions during the preceding taxable year:
SB70-AA1,509,55 a. Had gross receipts that did not exceed $1,000,000.
SB70-AA1,509,66 b. Employed no more than 30 full-time employees.
SB70-AA1,509,87 2. “Full-time employee” means an individual who is employed for at least 30
8hours per week for 20 or more calendar weeks during a taxable year.
SB70-AA1,509,99 3. “Universal changing station” has the meaning given in s. 71.07 (8m) (a) 3.
SB70-AA1,509,1410 (b) Filing claims. For taxable years beginning after December 31, 2022, subject
11to the limitations provided in this subsection, a claimant may claim as a credit
12against the tax imposed under s. 71.23, up to the amount of those taxes, an amount
13equal to 50 percent of the amount the claimant paid during the taxable year to install
14a universal changing station.
SB70-AA1,509,2015 (c) Limitations. 1. No credit may be claimed under this subsection unless the
16universal changing station is installed in a single-occupant restroom that measures
17at least 8 feet by 10 feet, with adequate space for a wheelchair and a care provider
18to maneuver; that is equipped with a waste receptacle, a toilet, a lavatory, a soap
19dispenser, and a paper towel dispenser; and that complies with accessibility
20standards under the federal Americans with Disabilities Act.
SB70-AA1,509,2121 2. The credit claimed under this subsection may not exceed $5,125.
SB70-AA1,510,322 3. Partnerships, limited liability companies, and tax-option corporations may
23not claim the credit under this subsection, but the eligibility for, and the amount of,
24the credit are based on the amounts paid by the entity. A partnership, limited
25liability company, or tax-option corporation shall compute the amount of credit that

1each of its partners, members, or shareholders may claim and shall provide that
2information to each of them. Partners, members, and shareholders may claim the
3credit in proportion to their ownership interests.
SB70-AA1,510,54 (d) Administration. Sub. (4) (e) to (h), as it applies to the credit under sub. (4),
5applies to the credit under this subsection.
SB70-AA1,1114 6Section 1114. 71.30 (3) (cu) of the statutes is created to read:
SB70-AA1,510,77 71.30 (3) (cu) Universal changing station credit under s. 71.28 (8m).
SB70-AA1,1115 8Section 1115. 71.34 (1k) (g) of the statutes is amended to read:
SB70-AA1,510,129 71.34 (1k) (g) An addition shall be made for credits computed by a tax-option
10corporation under s. 71.28 (1dm), (1dx), (1dy), (3), (3g), (3h), (3n), (3q), (3t), (3w),
11(3wm), (3y), (4), (5), (5e), (5g), (5i), (5j), (5k), (5r), (5rm), (6n), (8m), and (10) and
12passed through to shareholders.
SB70-AA1,1116 13Section 1116. 71.45 (2) (a) 10. of the statutes is amended to read:
SB70-AA1,510,2014 71.45 (2) (a) 10. By adding to federal taxable income the amount of credit
15computed under s. 71.47 (1dm) to (1dy), (3g), (3h), (3n), (3q), (3w), (3y), (5e), (5g), (5i),
16(5j), (5k), (5r), (5rm), (6n), (8m), and (10) and not passed through by a partnership,
17limited liability company, or tax-option corporation that has added that amount to
18the partnership's, limited liability company's, or tax-option corporation's income
19under s. 71.21 (4) or 71.34 (1k) (g) and the amount of credit computed under s. 71.47
20(3), (3t), (4), (4m), and (5).
SB70-AA1,1117 21Section 1117. 71.47 (8m) of the statutes is created to read:
SB70-AA1,510,2322 71.47 (8m) Universal changing station credit. (a) Definitions. In this
23subsection:
SB70-AA1,510,2524 1. “Claimant" means a person who files a claim under this subsection and meets
25either of the following conditions during the preceding taxable year:
SB70-AA1,511,1
1a. Had gross receipts that did not exceed $1,000,000.
SB70-AA1,511,22 b. Employed no more than 30 full-time employees.
SB70-AA1,511,43 2. “Full-time employee” means an individual who is employed for at least 30
4hours per week for 20 or more calendar weeks during a taxable year.
SB70-AA1,511,55 3. “Universal changing station” has the meaning given in s. 71.07 (8m) (a) 3.
SB70-AA1,511,106 (b) Filing claims. For taxable years beginning after December 31, 2022, subject
7to the limitations provided in this subsection, a claimant may claim as a credit
8against the tax imposed under s. 71.43, up to the amount of those taxes, an amount
9equal to 50 percent of the amount the claimant paid during the taxable year to install
10a universal changing station.
SB70-AA1,511,1611 (c) Limitations. 1. No credit may be claimed under this subsection unless the
12universal changing station is installed in a single-occupant restroom that measures
13at least 8 feet by 10 feet, with adequate space for a wheelchair and a care provider
14to maneuver; that is equipped with a waste receptacle, a toilet, a lavatory, a soap
15dispenser, and a paper towel dispenser; and that complies with accessibility
16standards under the federal Americans with Disabilities Act.
SB70-AA1,511,1717 2. The credit claimed under this subsection may not exceed $5,125.
SB70-AA1,511,2418 3. Partnerships, limited liability companies, and tax-option corporations may
19not claim the credit under this subsection, but the eligibility for, and the amount of,
20the credit are based on the amounts paid by the entity. A partnership, limited
21liability company, or tax-option corporation shall compute the amount of credit that
22each of its partners, members, or shareholders may claim and shall provide that
23information to each of them. Partners, members, and shareholders may claim the
24credit in proportion to their ownership interests.
SB70-AA1,512,2
1(d) Administration. Section 71.28 (4) (e) to (h), as it applies to the credit under
2s. 71.28 (4), applies to the credit under this subsection.
SB70-AA1,1118 3Section 1118. 71.49 (1) (cu) of the statutes is created to read:
SB70-AA1,512,44 71.49 (1) (cu) Universal changing station credit under s. 71.47 (8m).”.
SB70-AA1,512,5 5189. Page 374, line 11: after that line insert:
SB70-AA1,512,6 6 Section 1119. 71.26 (3) (j) of the statutes is amended to read:
SB70-AA1,512,157 71.26 (3) (j) Sections 243, 244, 245, 245A, 246 and 246A are excluded and
8replaced by the rule that corporations may deduct from income dividends received
9from a corporation with respect to its common stock if the corporation receiving the
10dividends owns, directly or indirectly, during the entire taxable year at least 70
11percent of the total combined voting stock of the payor corporation. In this
12paragraph, “dividends received" means gross dividends minus taxes on those
13dividends paid to a foreign nation and claimed as a deduction under this chapter. The
14same dividends may not be deducted more than once and may not be used in the
15determination of a net business loss under ss. 71.26 (4) and 71.45 (4)
.
SB70-AA1,1120 16Section 1120. 71.26 (4) (a) of the statutes is amended to read:
SB70-AA1,513,1017 71.26 (4) (a) Except as provided in par. (b) and s. 71.80 (25), a corporation,
18except a tax-option corporation or an insurer to which s. 71.45 (4) applies, may offset
19against its Wisconsin net business income any Wisconsin net business loss incurred
20in any of the 20 immediately preceding taxable years, if the corporation was subject
21to taxation under this chapter in the taxable year in which the loss was incurred, to
22the extent not offset by other items of Wisconsin income in the loss year and by
23Wisconsin net business income of any year between the loss year and the taxable year
24for which an offset is claimed. For purposes of this subsection, Wisconsin net

1business income or loss shall consist of all the income attributable to the operation
2of a trade or business in this state, less the business expenses allowed as deductions
3in computing net income, except that the dividends received deduction under sub. (3)
4(j) may not be used in the determination of a net business loss
. The Wisconsin net
5business income or loss of corporations engaged in business within and without the
6state shall be determined under s. 71.25 (6) and (10) to (12). Nonapportionable losses
7having a Wisconsin situs under s. 71.25 (5) (b) shall be included in Wisconsin net
8business loss; and nonapportionable income having a Wisconsin situs under s. 71.25
9(5) (b), whether taxable or exempt, shall be included in other items of Wisconsin
10income and Wisconsin net business income for purposes of this subsection.
SB70-AA1,1121 11Section 1121. 71.45 (4) (a) of the statutes is amended to read:
SB70-AA1,513,2412 71.45 (4) (a) Except as provided in par. (b) and s. 71.80 (25), insurers computing
13tax under this subchapter may subtract from Wisconsin net income any Wisconsin
14net business loss incurred in any of the 20 immediately preceding taxable years, if
15the insurer was subject to taxation under this chapter in the taxable year in which
16the loss was incurred, to the extent not offset by Wisconsin net business income of
17any year between the loss year and the taxable year for which an offset is claimed
18and computed without regard to sub. (2) (a) 8. and 9. and this subsection and limited
19to the amount of net income, but no loss incurred for a taxable year before taxable
20year 1987 by a nonprofit service plan of sickness care under ch. 148, or dental care
21under s. 447.13 may be treated as a net business loss of the successor service insurer
22under ch. 613 operating by virtue of s. 148.03 or 447.13. For purposes of this
23paragraph, the dividends received deduction under s. 71.26 (3) (j) may not be used
24in the determination of a net business loss.
SB70-AA1,9337 25Section 9337. Initial applicability; Revenue.
SB70-AA1,514,2
1(1) Dividends received deduction. The treatment of ss. 71.26 (3) (j) and (4) (a)
2and 71.45 (4) (a) first applies to taxable years beginning after December 31, 2022.”.
SB70-AA1,514,3 3190. Page 374, line 11: after that line insert:
SB70-AA1,514,4 4 Section 1122. 71.05 (8) (a) of the statutes is amended to read:
SB70-AA1,514,115 71.05 (8) (a) The carry back of losses to reduce income of prior years may be
6permitted for 2 taxable years.
There shall be added any amount deducted as a federal
7net operating loss carry-back or carry-over and there shall be subtracted for the first
8taxable year for which the subtraction may be made any Wisconsin net operating loss
9carry-back or carry-forward allowable under par. (b) in an amount not in excess of
10the Wisconsin taxable income computed before the deduction of the Wisconsin net
11operating loss carry-back or carry-forward.
SB70-AA1,1123 12Section 1123. 71.05 (8) (b) 1. of the statutes is renumbered 71.05 (8) (b) and
13amended to read:
SB70-AA1,515,414 71.05 (8) (b) Except as provided in s. 71.80 (25), a Wisconsin net operating loss
15may be carried back against Wisconsin taxable income of the previous 2 years and
16then
carried forward against Wisconsin taxable incomes of the next 20 taxable years,
17if the taxpayer was subject to taxation under this chapter in the taxable year in which
18the loss was incurred, to the extent not offset against other income of the year of loss
19and to the extent not offset against Wisconsin modified taxable income of the 2 years
20preceding the loss and
of any year between the loss year and the taxable year for
21which the loss carry-forward is claimed. In this paragraph, “Wisconsin modified
22taxable income" means Wisconsin taxable income with the following exceptions: a
23net operating loss deduction or offset for the loss year or any taxable year before or
24thereafter is not allowed, the deduction for long-term capital gains under subs. (6)

1(b) 9. and 9m., (25), and (25m) is not allowed, the amount deductible for losses from
2sales or exchanges of capital assets may not exceed the amount includable in income
3for gains from sales or exchanges of capital assets and “Wisconsin modified taxable
4income" may not be less than zero.
SB70-AA1,1124 5Section 1124. 71.05 (8) (b) 2. of the statutes is repealed.
SB70-AA1,1125 6Section 1125. 71.05 (8) (c) of the statutes is repealed.
SB70-AA1,1126 7Section 1126. 71.80 (25) (a) of the statutes is renumbered 71.80 (25) and
8amended to read:
SB70-AA1,515,139 71.80 (25) Net operating and business loss carry-forward and carry-back.
10No offset of Wisconsin income may be made under s. 71.05 (8) (b) 1., 71.26 (4) (a), or
1171.45 (4) (a) unless the incurred loss was computed on a return that was filed within
124 years of the unextended due date for filing the original return for the taxable year
13in which the loss was incurred.
SB70-AA1,1127 14Section 1127. 71.80 (25) (b) of the statutes is repealed.
SB70-AA1,9337 15Section 9337. Initial applicability; Revenue.
SB70-AA1,515,1816 (1) Net operating losses. The treatment of ss. 71.05 (8) (a), (b) 1. and 2., and
17(c) and 71.80 (25) (a) and (b) first applies to taxable years beginning after December
1831, 2022.”.
SB70-AA1,515,19 19191. Page 374, line 11: after that line insert:
SB70-AA1,515,20 20 Section 1128. 71.05 (6) (b) 4. (intro.) of the statutes is amended to read:
SB70-AA1,516,1121 71.05 (6) (b) 4. (intro.) Disability For taxable years beginning before January
221, 2023, disability
payments other than disability payments that are paid from a
23retirement plan, the payments from which are exempt under subd. subds. 54. and
2454m.
and sub. (1) (am) and (an), if the individual either is single or is married and

1files a joint return and is under 65 years of age before the close of the taxable year
2to which the subtraction relates, retired on disability, and, when the individual
3retired, was permanently and totally disabled. In this subdivision, “permanently
4and totally disabled" means an individual who is unable to engage in any substantial
5gainful activity by reason of any medically determinable physical or mental
6impairment that can be expected to result in death or which has lasted or can be
7expected to last for a continuous period of not less than 12 months. An individual
8shall not be considered permanently and totally disabled for purposes of this
9subdivision unless proof is furnished in such form and manner, and at such times,
10as prescribed by the department. The exclusion under this subdivision shall be
11determined as follows:
SB70-AA1,1129 12Section 1129. 71.05 (6) (b) 4m. of the statutes is created to read:
SB70-AA1,517,213 71.05 (6) (b) 4m. For taxable years beginning after December 31, 2022,
14disability payments other than disability payments that are paid from a retirement
15plan, the payments from which are exempt under subds. 54. and 54m. and sub. (1)
16(am) and (an), if the individual is under 65 years of age before the close of the taxable
17year to which the subtraction relates, retired on disability, and, when the individual
18retired, was permanently and totally disabled. In this subdivision, “permanently
19and totally disabled" means an individual who is unable to engage in any substantial
20gainful activity by reason of any medically determinable physical or mental
21impairment that can be expected to result in death or which has lasted or can be
22expected to last for a continuous period of not less than 12 months. An individual
23shall not be considered permanently and totally disabled for purposes of this
24subdivision unless proof is furnished in such form and manner, and at such times,

1as prescribed by the department. The exclusion under this subdivision shall be
2determined as follows:
SB70-AA1,517,63 a. If the individual is single or files as a head of household and the individual's
4federal adjusted gross income in the year to which the subtraction relates is less than
5$30,000, the maximum subtraction is $5,500 or the amount of disability pay reported
6as income, whichever is less.
SB70-AA1,517,107 b. If the individual is married and is a joint filer and the couple's federal
8adjusted gross income in the year to which the subtraction relates is less than
9$60,000, the maximum subtraction is $5,500 per spouse that is disabled or the
10amount of disability pay reported as income, whichever is less.
SB70-AA1,517,1411 c. If the individual is married and files a separate return and the sum of both
12spouses' federal adjusted gross income in the year to which the subtraction relates
13is less than $60,000, the maximum subtraction is $5,500 or the amount of disability
14pay reported as income, whichever is less.”.
SB70-AA1,517,15 15192. Page 374, line 11: after that line insert:
SB70-AA1,517,16 16 Section 1130. 77.54 (62) of the statutes is repealed.
SB70-AA1,9437 17Section 9437. Effective dates; Revenue.
SB70-AA1,517,1918 (1) Sales and use tax exemption for farm-raised deer. The treatment of s.
1977.54 (62) takes effect on the first day of the 3rd month beginning after publication.”.
SB70-AA1,517,20 20193. Page 374, line 11: after that line insert:
SB70-AA1,517,21 21 Section 1131. 238.399 (3) (a) of the statutes is amended to read:
SB70-AA1,517,2322 238.399 (3) (a) The corporation may designate any number of not more than
2330
enterprise zones in this state.
SB70-AA1,1132 24Section 1132. 238.399 (3) (am) of the statutes is repealed.
SB70-AA1,1133
1Section 1133. 238.399 (3) (em) of the statutes is created to read:
SB70-AA1,518,72 238.399 (3) (em) If the corporation revokes all certifications for tax benefits
3within a designated enterprise zone or all certifications for tax benefits within a
4designated enterprise zone expire, the corporation may cancel the designation of that
5enterprise zone. After canceling the designation of an enterprise zone, the
6corporation may designate a new enterprise zone subject to the limits under this
7subsection.
SB70-AA1,9149 8Section 9149. Nonstatutory provisions; Wisconsin Economic
9Development Corporation.
SB70-AA1,518,1310 (1) Enterprise zone designation limit. The treatment of s. 238.399 (3) (a) may
11not be construed to require that the Wisconsin Economic Development Corporation
12revoke a certification for tax benefits under s. 238.399 that is in effect on the effective
13date of this subsection.”.
SB70-AA1,518,14 14194. Page 374, line 11: after that line insert:
SB70-AA1,518,15 15 Section 1. 139.44 (4) of the statutes is amended to read:
SB70-AA1,518,1916 139.44 (4) Any person who refuses to permit the examination or inspection
17authorized in s. 139.39 (2) or 139.83 (1) may be fined not more than $500 or
18imprisoned not more than 90 days or both. Such refusal shall be cause for immediate
19suspension or revocation of permit by the secretary.
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