AB50-ASA2,19122Section 191. 50.38 (2) (a) of the statutes is amended to read: AB50-ASA2,283,62350.38 (2) (a) For the privilege of doing business in this state, there is imposed 24on each eligible hospital that is not a critical access hospital an assessment each
1state fiscal year that is equal to a an outpatient uniform percentage, determined 2under sub. (3), of the hospital’s outpatient gross patient revenues, as reported 3under s. 153.46 (5) and determined by the department, plus an inpatient uniform 4percentage, determined under sub. (3), of the hospital’s inpatient gross revenues, as 5reported under s. 153.46 (5) and determined by the department. The assessments 6shall be deposited in the hospital assessment fund. AB50-ASA2,1927Section 192. 50.38 (2) (b) of the statutes is amended to read: AB50-ASA2,283,13850.38 (2) (b) For the privilege of doing business in this state, there is imposed 9on each critical access hospital an assessment each state fiscal year that is equal to 10a the inpatient uniform percentage, determined established by the department 11under sub. (3), of the critical access hospital’s gross inpatient revenues, as reported 12under s. 153.46 (5) and determined by the department. The assessments shall be 13deposited in the critical access hospital assessment fund. AB50-ASA2,19314Section 193. 50.38 (3) of the statutes is amended to read: AB50-ASA2,283,211550.38 (3) The department shall establish the percentage inpatient and 16outpatient uniform percentages that is are applicable under sub. (2) (a) and (b) so 17that the total amount of assessments collected under sub. (2) (a) is equal to 18$1,507,096,900 in a state fiscal year is equal to $414,507,300 or is equal to the 19greatest amount that may be collected in a state fiscal year without resulting in the 20reduction of the amount paid to this state under 42 USC 1396b (w), whichever 21amount is lower. AB50-ASA2,19422Section 194. 50.38 (3m) of the statutes is created to read: AB50-ASA2,284,32350.38 (3m) The secretary shall notify the joint committee on finance of any 24material change in federal law that results in refunds or recoupments under sub.
1(6). Notwithstanding s. 50.38 (2), following such notice, the department shall be 2authorized to suspend part of or all assessments under s. 50.38 (2) pursuant to s. 3227.24. AB50-ASA2,1954Section 195. 50.38 (5) of the statutes is amended to read: AB50-ASA2,284,12550.38 (5) At the discretion of the department, a hospital that is unable timely 6to make a payment by a date specified under sub. (4) may be allowed to make a 7delayed payment. A determination by the department that a hospital may not make 8a delayed payment under this subsection is final and is not subject to review under 9ch. 227. At the discretion of the department, a hospital that is unable timely to 10make a payment by a date specified under sub. (4) and that is not granted a 11payment extension under this subsection may be referred to the department of 12revenue for debt collection. AB50-ASA2,19613Section 196. 50.38 (6) (a) 1. of the statutes is amended to read: AB50-ASA2,284,221450.38 (6) (a) 1. If the federal government does not provide federal financial 15participation under the federal Medicaid program for amounts collected under sub. 16(2) (a) or (b) that are used to make payments required under s. 49.45 (3) (e) 11. or 17(5r), that are transferred under sub. (8) and used to make payments from the 18Medical Assistance trust fund, or that are transferred under sub. (9) and expended 19under s. 20.435 (4) (jw), the department shall, from the fund from which the 20payment or expenditure was made, refund eligible hospitals, other than critical 21access hospitals, the amount for which the federal government does not provide 22federal financial participation. AB50-ASA2,19723Section 197. 50.38 (6) (b) of the statutes is amended to read: AB50-ASA2,285,32450.38 (6) (b) On June 30 of each state fiscal year, the department shall, from
1the appropriation account under s. 20.435 (4) (xc), refund to eligible hospitals, other 2than critical access hospitals, any amounts not expended or encumbered from that 3appropriation in the fiscal year or transferred under sub. (8). AB50-ASA2,1984Section 198. 50.38 (6) (c) of the statutes is amended to read: AB50-ASA2,285,8550.38 (6) (c) The department shall allocate any refund under this subsection 6to eligible hospitals, other than critical access hospitals, in proportion to the 7percentage of the total assessments collected under sub. (2) (a) that each hospital 8paid. AB50-ASA2,1999Section 199. 50.38 (6m) of the statutes is repealed. AB50-ASA2,20010Section 200. 50.38 (7) (intro.) of the statutes is amended to read: AB50-ASA2,285,131150.38 (7) (intro.) By January 1 June 1 of each year the department shall 12report to the joint committee on finance all of the following information for the state 13fiscal year ending the previous June 30: AB50-ASA2,20114Section 201. 50.38 (7m) of the statutes is created to read: AB50-ASA2,285,171550.38 (7m) (a) 1. The department shall submit to the legislative reference 16bureau for publication in the Wisconsin Administrative Register a notice specifying 17the information in subd. 2. if any of the following apply: AB50-ASA2,285,2018a. The statewide total of assessment payments in sub. (2) (a) that the 19department expects to be paid in the current calendar year does not equal the 20amount described under sub. (3). AB50-ASA2,285,2321b. The statewide total of Medical Assistance payments required in s. 49.45 (3) 22(e) 11. that the department expects to be paid in the current calendar year does not 23equal the amount described under sub. (3) divided by 56.1 percent. AB50-ASA2,286,224c. The statewide total of assessment payments in sub. (2) (a) that the
1department expects to be paid in the next calendar year does not equal the amount 2described under sub. (3). AB50-ASA2,286,53d. The statewide total of Medical Assistance payments required in s. 49.45 (3) 4(e) 11. that the department expects to be paid in the next calendar year does not 5equal the amount described in sub. (3) divided by 56.1 percent. AB50-ASA2,286,762. The department shall include in any notice submitted under subd. 1. all of 7the following information: AB50-ASA2,286,98a. The statewide total of assessment payments in sub. (2) (a) that the 9department expects to be paid in the current calendar year. AB50-ASA2,286,1110b. The statewide total of Medical Assistance payments required in s. 49.45 (3) 11(e) 11. that the department expects to be paid in the current calendar year. AB50-ASA2,286,1312c. The statewide total of assessment payments in sub. (2) (a) that the 13department expects to be paid in the next calendar year. AB50-ASA2,286,1514d. The statewide total of Medical Assistance payments required in s. 49.45 (3) 15(e) 11. that the department expects to be paid in the next calendar year. AB50-ASA2,286,2016(b) 1. The department shall submit to the legislative reference bureau for 17publication in the Wisconsin Administrative Register a notice specifying the 18information in subd. 2. if, after the department has submitted a notice to the 19legislative reference bureau for publication in the Wisconsin Administrative 20Register under par. (a), any of the following apply: AB50-ASA2,286,2321a. The statewide total of assessment payments in sub. (2) (a) that the 22department expects to be paid in the current calendar year equals the amount 23described under sub. (3). AB50-ASA2,287,224b. The statewide total of Medical Assistance payments required in s. 49.45 (3)
1(e) 11. that the department expects to be paid in the current calendar year equals 2the amount described under sub. (3) divided by 56.1 percent. AB50-ASA2,287,53c. The statewide total of assessment payments in sub. (2) (a) that the 4department expects to be paid in the next calendar year equals the amount 5described under sub. (3). AB50-ASA2,287,86d. The statewide total of Medical Assistance payments required in s. 49.45 (3) 7(e) 11. that the department expects to be paid in the next calendar year equals the 8amount described in sub. (3) divided by 56.1 percent. AB50-ASA2,287,1092. The department shall include in any notice submitted under subd. 1. all of 10the following information: AB50-ASA2,287,1211a. The statewide total of assessment payments in sub. (2) (a) that the 12department expects to be paid in the current calendar year. AB50-ASA2,287,1413b. The statewide total of Medical Assistance payments required in s. 49.45 (3) 14(e) 11. that the department expects to be paid in the current calendar year. AB50-ASA2,287,1615c. The statewide total of assessment payments in sub. (2) (a) that the 16department expects to be paid in the next calendar year. AB50-ASA2,287,1817d. The statewide total of Medical Assistance payments required in s. 49.45 (3) 18(e) 11. that the department expects to be paid in the next calendar year. AB50-ASA2,20219Section 202. 50.38 (8) of the statutes is amended to read: AB50-ASA2,288,22050.38 (8) In each state fiscal year, the secretary of administration shall 21transfer from the hospital assessment fund to the Medical Assistance trust fund an 22amount equal to the amount collected under sub. (2) (a) and (b) for that fiscal year 23minus the state share of payments to hospitals required under s. 49.45 (3) (e) 11., 24minus any amounts appropriated under s. 20.285 (1) (qe) and (qj), and minus any
1refunds paid to hospitals from the hospital assessment fund under sub. (6) (a) in 2that fiscal year. AB50-ASA2,2033Section 203. 50.38 (10) of the statutes is repealed. AB50-ASA2,2044Section 204. 59.25 (3) (j) of the statutes is renumbered 59.25 (3) (j) 1. (intro.) 5and amended to read: AB50-ASA2,288,8659.25 (3) (j) 1. (intro.) Retain 10 percent all of the following for fees in 7receiving and paying into the state treasury all money received by the treasurer for 8the state for fines and forfeitures, except that: AB50-ASA2,288,119b. For a treasurer in a county other than Milwaukee County, 50 percent of the 10state forfeitures and fines under chs. 341 to 347, 349, and 351 shall be retained as 11fees, and retain. AB50-ASA2,288,13122. Retain the other fees for receiving and paying money into the state treasury 13that are prescribed by law. AB50-ASA2,20514Section 205. 59.25 (3) (j) 1. a. of the statutes is created to read: AB50-ASA2,288,161559.25 (3) (j) 1. a. Except as provided in subd. 1. b. and c., 10 percent of the 16state forfeitures and fines. AB50-ASA2,20617Section 206. 59.25 (3) (j) 1. c. of the statutes is created to read: AB50-ASA2,288,191859.25 (3) (j) 1. c. For a treasurer in Milwaukee County, 100 percent of the 19state forfeitures and fines under chs. 341 to 347, 349, and 351. AB50-ASA2,20720Section 207. 66.0602 (2m) (c) of the statutes is created to read: AB50-ASA2,288,242166.0602 (2m) (c) A political subdivision that acts under s. 66.1113 (2) (k) to 22impose a tax under ss. 66.1113 (2) and 77.994 shall reduce its levy limit in the 23current year by an amount equal to 50 percent of the proceeds of that tax in the 24previous year, less any previous reductions made under this paragraph. AB50-ASA2,208
1Section 208. 66.1017 (1) (a) of the statutes is amended to read: AB50-ASA2,289,4266.1017 (1) (a) “Family child care home” means a dwelling licensed as a child 3care center by the department of children and families under s. 48.65 where care is 4provided for not more than 8 12 children. AB50-ASA2,2095Section 209. 66.1113 (2) (a) of the statutes is amended to read: AB50-ASA2,289,11666.1113 (2) (a) The governing body of a political subdivision, by a two-thirds 7vote of the members of the governing body who are present when the vote is taken, 8may enact an ordinance or adopt a resolution declaring itself to be a premier resort 9area if, except as provided in pars. (e), (f), (g), (h), (i), and (j), and (k), at least 40 10percent of the equalized assessed value of the taxable property within such political 11subdivision is used by tourism-related retailers. AB50-ASA2,21012Section 210. 66.1113 (2) (b) of the statutes is amended to read: AB50-ASA2,289,141366.1113 (2) (b) Subject to pars. (g), (h), (i), and (j), and (k), a political 14subdivision that is a premier resort area may impose the tax under s. 77.994. AB50-ASA2,21115Section 211. 66.1113 (2) (k) of the statutes is created to read: AB50-ASA2,289,221666.1113 (2) (k) A political subdivision with a population of not less than 4,000 17and not more than 11,000 may enact an ordinance or adopt a resolution declaring 18itself to be a premier resort area under par. (a), even if less than 40 percent of the 19equalized assessed value of the taxable property within the political subdivision is 20used by tourism-related retailers, if the action is approved by a majority of the 21electors in the political subdivision voting on the resolution at a referendum held 22prior to June 1, 2025. AB50-ASA2,21223Section 212. 70.11 (48) of the statutes is created to read: AB50-ASA2,290,42470.11 (48) Radio, cellular, and telecommunication towers. Radio,
1cellular, and telecommunication towers used exclusively to support equipment that 2provides telecommunications services, as defined in s. 76.80 (3), or that is used as 3digital broadcasting equipment for radio, television, or video service, as defined in 4s. 66.0420 (2) (y). AB50-ASA2,2135Section 213. 71.05 (1) (am) of the statutes is amended to read: AB50-ASA2,290,8671.05 (1) (am) Military retirement systems. All retirement payments received 7from the U.S. military employee retirement system, to the extent that such 8payments are not exempt under par. (a) or sub. (6) (b) 54. AB50-ASA2,2149Section 214. 71.05 (1) (an) of the statutes is amended to read: AB50-ASA2,290,141071.05 (1) (an) Uniformed services retirement benefits. All retirement 11payments received from the U.S. government that relate to service with the coast 12guard, the commissioned corps of the national oceanic and atmospheric 13administration, or the commissioned corps of the public health service, to the 14extent that such payments are not exempt under par. (a) or (am) or sub. (6) (b) 54. AB50-ASA2,21515Section 215. 71.05 (6) (a) 15. of the statutes is amended to read: AB50-ASA2,290,211671.05 (6) (a) 15. The amount of the credits computed under s. 71.07 (2dm), 17(2dx), (2dy), (3g), (3h), (3n), (3q), (3s), (3t), (3w), (3wm), (3y), (4k), (4n), (5f), (5h), 18(5i), (5j), (5k), (5r), (5rm), (6n), and (10) and not passed through by a partnership, 19limited liability company, or tax-option corporation that has added that amount to 20the partnership’s, company’s, or tax-option corporation’s income under s. 71.21 (4) 21or 71.34 (1k) (g). AB50-ASA2,21622Section 216. 71.05 (6) (b) 4. (intro.) of the statutes is amended to read: AB50-ASA2,291,122371.05 (6) (b) 4. (intro.) Disability payments other than disability payments 24that are paid from a retirement plan, the payments from which are exempt under
1subd. 54. and sub. (1) (am) and (an), if the individual either is single or is married 2and files a joint return and is under 65 years of age before the close of the taxable 3year to which the subtraction relates, retired on disability, and, when the individual 4retired, was permanently and totally disabled. In this subdivision, “permanently 5and totally disabled” means an individual who is unable to engage in any 6substantial gainful activity by reason of any medically determinable physical or 7mental impairment that can be expected to result in death or which has lasted or 8can be expected to last for a continuous period of not less than 12 months. An 9individual shall not be considered permanently and totally disabled for purposes of 10this subdivision unless proof is furnished in such form and manner, and at such 11times, as prescribed by the department. The exclusion under this subdivision shall 12be determined as follows: AB50-ASA2,21713Section 217. 71.05 (6) (b) 22. of the statutes is renumbered 71.05 (6) (b) 22. 14a. and amended to read: AB50-ASA2,291,221571.05 (6) (b) 22. a. For taxable years beginning after December 31, 1995, and 16before January 1, 2025, an amount up to $5,000 that is expended during the period 17that consists of the year to which the claim relates and the prior 2 taxable years, by 18a full-year resident of this state who is an adoptive parent, for adoption fees, court 19costs or legal fees relating to the adoption of a child, for whom a final order of 20adoption has been entered under s. 48.91 (3) or by an order of a court of any other 21state, or upon registration of a foreign adoption under s. 48.97 (2), during the 22taxable year. AB50-ASA2,21823Section 218. 71.05 (6) (b) 22. b. of the statutes is created to read: AB50-ASA2,292,62471.05 (6) (b) 22. b. For taxable years beginning after December 31, 2024, an
1amount up to $15,000 that is expended during the period that consists of the year to 2which the claim relates and the prior 2 taxable years, by a full-year resident of this 3state who is an adoptive parent, for adoption fees, court costs, or legal fees relating 4to the adoption of a child, for whom a final order of adoption has been entered under 5s. 48.91 (3) or by an order of a court of any other state, or upon registration of a 6foreign adoption under s. 48.97 (2), during the taxable year. AB50-ASA2,2197Section 219. 71.05 (6) (b) 54. (intro.) of the statutes is amended to read: AB50-ASA2,292,14871.05 (6) (b) 54. (intro.) Except for a payment that is exempt under sub. (1) (a), 9(am), or (an), or that is exempt as a railroad retirement benefit, and except as 10provided under subds. 54m. and 54mn., for taxable years beginning after December 1131, 2020, up to $5,000 of payments or distributions received each year by an 12individual from a qualified retirement plan under the Internal Revenue Code or 13from an individual retirement account established under 26 USC 408, if all of the 14following conditions apply: AB50-ASA2,22015Section 220. 71.05 (6) (b) 54m. of the statutes is created to read: AB50-ASA2,292,221671.05 (6) (b) 54m. a. Except for a payment that is exempt under sub. (1) (a), 17(am), or (an), or that is exempt as a railroad retirement benefit, and except as 18provided under subd. 54mn., for taxable years beginning after December 31, 2024, 19the amount, up to the limit specified in subd. 54m. b. or c., whichever is applicable, 20of the payments or distributions received each year from a qualified retirement plan 21under the Internal Revenue Code or from an individual retirement account 22established under 26 USC 408. AB50-ASA2,293,223b. If the individual is at least 67 years of age before the close of the taxable
1year to which the subtraction relates, the amount claimed by the individual under 2this subdivision may not exceed $24,000 for that taxable year. AB50-ASA2,293,63c. If the individual is married and is a joint filer, and both spouses are at least 467 years of age before the close of the taxable year to which the subtraction relates, 5the total amount claimed by the spouses under this subdivision may not exceed 6$48,000 for that taxable year. AB50-ASA2,293,97d. An individual who claims the subtraction under this subdivision for a 8taxable year may not claim any credit listed under s. 71.10 (4) for the same taxable 9year. AB50-ASA2,22110Section 221. 71.05 (6) (b) 54mn. of the statutes is created to read: AB50-ASA2,293,201171.05 (6) (b) 54mn. For taxable years beginning after December 31, 2024, for 12an individual who is a part-year resident of this state, the amount that is calculated 13by multiplying the applicable amount under subd. 54m. b. or c. by a fraction the 14numerator of which is the individual’s wages, salary, tips, unearned income, and 15net earnings from a trade or business that are taxable by this state and the 16denominator of which is the individual’s total wages, salary, tips, unearned income, 17and net earnings from a trade or business. A nonresident of this state is not eligible 18to claim the subtraction under subd. 54m. An individual who claims the 19subtraction under this subdivision for a taxable year may not claim any credit listed 20under s. 71.10 (4) for the same taxable year. AB50-ASA2,22221Section 222. 71.06 (1q) (intro.) of the statutes is amended to read: AB50-ASA2,294,32271.06 (1q) Fiduciaries, single individuals, and heads of households; 23after 2012 to 2024. (intro.) The tax to be assessed, levied, and collected upon the 24taxable incomes of all fiduciaries, except fiduciaries of nuclear decommissioning
1trust or reserve funds, and single individuals and heads of households shall be 2computed at the following rates for taxable years beginning after December 31, 32012, and before January 1, 2025: AB50-ASA2,2234Section 223. 71.06 (1r) of the statutes is created to read: AB50-ASA2,294,9571.06 (1r) Fiduciaries, single individuals, and heads of household; 6after 2024. The tax to be assessed, levied, and collected upon the taxable incomes 7of all fiduciaries, except fiduciaries of nuclear decommissioning trust or reserve 8funds, and single individuals and heads of households shall be computed at the 9following rates for taxable years beginning after December 31, 2024: AB50-ASA2,294,1010(a) On all taxable income from $0 to $14,680, 3.50 percent.
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