Amendment AA16-ASA2-AB50

2025 - 2026 LEGISLATURE

LRBb0738/1

ALL:all

ASSEMBLY AMENDMENT 16, TO ASSEMBLY SUBSTITUTE AMENDMENT 2, TO ASSEMBLY BILL 50

July 2, 2025 - Offered by Representatives Taylor, Anderson, Andraca, Arney, Bare, Billings, Brown, Clancy, Cruz, DeSanto, DeSmidt, Doyle, Emerson, Fitzgerald, Goodwin, Haywood, Hong, Hysell, J. Jacobson, Joers, Johnson, Kirsch, Madison, Mayadev, McCarville, McGuire, Miresse, Moore Omokunde, Neubauer, Palmeri, Phelps, Prado, Rivera-Wagner, Roe, Sheehan, Sinicki, Snodgrass, Spaude, Stroud, Stubbs, Subeck, Tenorio, Udell and Vining.

AB50-ASA2-AA16,1,1 At the locations indicated, amend the substitute amendment as follows:

AB50-ASA2-AA16,1,2 1. At the appropriate places, insert all of the following:

AB50-ASA2-AA16,1,4 “Section 9149. Nonstatutory provisions; Wisconsin Economic Development Corporation.

AB50-ASA2-AA16,2,3 (1) Accelerate Wisconsin. Notwithstanding the cap on expenditures specified in s. 20.192 (1) (a), in fiscal year 2025-26, the amount the Wisconsin Economic Development Corporation may expend from the appropriation under s. 20.192 (1) (a) is increased by $10,000,000 for the purpose of supporting a business accelerator program to be administered in cooperation with the University of Wisconsin System and aimed at developing research, including research from the University of Wisconsin System, into new startup businesses. As part of the program, the Wisconsin Economic Development Corporation may award grants directly to businesses to assist in their growth and development and may award grants to or in support of business incubators.”.

AB50-ASA2-AA16,2,4 2. At the appropriate places, insert all of the following:

AB50-ASA2-AA16,2,5 “Section 1. 77.54 (30) (a) 2. of the statutes is amended to read:

AB50-ASA2-AA16,2,7 77.54 (30) (a) 2. Electricity and natural gas sold during the months of November, December, January, February, March and April for residential use.

AB50-ASA2-AA16,9437 Section 9437. Effective dates; Revenue.

AB50-ASA2-AA16,2,11 (1) Sales tax exemption for residential electricity and natural gas. The treatment of s. 77.54 (30) (a) 2. takes effect on the first day of the 3rd month beginning after publication.”.

AB50-ASA2-AA16,2,12 3. At the appropriate places, insert all of the following:

AB50-ASA2-AA16,2,13 “Section 2. 77.51 (9rm) of the statutes is created to read:

AB50-ASA2-AA16,2,16 77.51 (9rm) “Over-the-counter-drug” means a drug that contains a label that identifies the product as a drug as required by 21 CFR 201.66, including a label that includes any of the following:

AB50-ASA2-AA16,2,17 (a) A drug facts panel.

AB50-ASA2-AA16,2,19 (b) A statement of the active ingredients with a list of those ingredients contained in the compound, substance, or preparation.

AB50-ASA2-AA16,3 Section 3. 77.54 (14) (g) of the statutes is created to read:

AB50-ASA2-AA16,2,21 77.54 (14) (g) Over-the-counter-drugs.

AB50-ASA2-AA16,9437 Section 9437. Effective dates; Revenue.

AB50-ASA2-AA16,3,2 (1) Over-the-counter drugs. The treatment of ss. 77.51 (9rm) and 77.54 (14) (g) takes effect on the first day of the 3rd month beginning after publication.”.

AB50-ASA2-AA16,3,3 4. At the appropriate places, insert all of the following:

AB50-ASA2-AA16,3,4 “Section 4. 77.54 (56) (a) of the statutes is repealed.

AB50-ASA2-AA16,5 Section 5. 77.54 (56) (ad) of the statutes is created to read:

AB50-ASA2-AA16,3,16 77.54 (56) (ad) 1. The sales price from the sale of and the storage, use, or other consumption of a solar power system or wind energy system that produces usable electrical or heat energy directly from the sun or wind, if the system is capable of continuously producing at least 200 watts of alternating current or 600 British thermal units. A solar power system or wind energy system described under this subdivision includes tangible personal property sold with the system that is used primarily to store or facilitate the storage of the electrical or heat energy produced by the system, but does not include an uninterruptible power source that is designed primarily for computers. The exemption under this subdivision does not apply to tangible personal property designed for any use other than for a solar power system or wind energy system described in this subdivision.

AB50-ASA2-AA16,4,4 2. The sales price from the sale of and the storage, use, or other consumption of a waste energy system that produces usable electrical or heat energy directly from gas generated from anaerobic digestion of animal manure and other agricultural waste if the system is capable of continuously producing at least 200 watts of alternating current or 600 British thermal units. A system described under this subdivision includes tangible personal property sold with the system that is used primarily to store or facilitate the storage of the electrical or heat energy produced by the system, but does not include an uninterruptible power source that is designed primarily for computers. The exemption under this subdivision does not apply to tangible personal property designed for any use other than for a waste energy system described in this subdivision.

AB50-ASA2-AA16,6 Section 6. 77.54 (56) (b) of the statutes is amended to read:

AB50-ASA2-AA16,4,9 77.54 (56) (b) Except for the sale of electricity or energy that is exempt from taxation under sub. (30), beginning on July 1, 2011, the sales price from the sale of and the storage, use, or other consumption of electricity or heat energy produced by a product system described under par. (a) (ad).

AB50-ASA2-AA16,9437 Section 9437. Effective dates; Revenue.

AB50-ASA2-AA16,4,12 (1) Energy systems. The treatment of s. 77.54 (56) (a), (ad), and (b) takes effect on the first day of the 3rd month beginning after publication.”.

AB50-ASA2-AA16,4,13 5. At the appropriate places, insert all of the following:

AB50-ASA2-AA16,4,14 “Section 7. 20.835 (1) (a) of the statutes is created to read:

AB50-ASA2-AA16,4,16 20.835 (1) (a) Property tax freeze incentive payments. A sum sufficient to make the payments under s. 79.06.

AB50-ASA2-AA16,8 Section 8. 79.015 of the statutes is amended to read:

AB50-ASA2-AA16,5,2 79.015 Statement of estimated payments. The department of revenue, on or before September 15 of each year, shall provide to each municipality and county a statement of estimated payments to be made in the next calendar year to the municipality or county under ss. 79.035, 79.036, 79.037, 79.038, 79.039, 79.04, and 79.05 and shall provide a statement of estimated payments to be made to the municipality or county under s. 79.06 if the municipality or county is eligible for a payment under s. 79.06 in the next calendar year.

AB50-ASA2-AA16,9 Section 9. 79.06 of the statutes is created to read:

AB50-ASA2-AA16,5,5 79.06 Property tax freeze incentive payments. (1) In this section, “political subdivision” means a city, village, town, or county.

AB50-ASA2-AA16,5,8 (2) (a) A political subdivision is eligible for a payment under sub. (3) if its property tax levy in a year is less than or equal to its property tax levy in the immediately preceding year.

AB50-ASA2-AA16,5,11 (b) For purposes of determining eligibility under par. (a), a political subdivision’s property tax levy excludes all of the following expenditures made by the political subdivision:

AB50-ASA2-AA16,5,12 1. Expenditures related to annexation or service consolidation.

AB50-ASA2-AA16,5,13 2. Unreimbursed emergency expenditures.

AB50-ASA2-AA16,5,16 (3) (a) Beginning in 2026, each political subdivision that is eligible under sub. (2) on the basis of its property tax levy imposed in the immediately preceding December shall receive a payment calculated as follows:

AB50-ASA2-AA16,5,18 1. Multiply the political subdivision’s property tax levy for the year of the payment by 0.03.

AB50-ASA2-AA16,5,20 2. If the political subdivision received a payment under this subsection in the immediately preceding year, multiply the amount of the payment by 1.03.

AB50-ASA2-AA16,5,21 3. Add the amounts determined under subds. 1. and 2.

AB50-ASA2-AA16,5,24 (b) For purposes of calculating the amount of a payment under par. (a), a political subdivision’s property tax levy excludes all expenditures excluded under sub. (2) (b).

AB50-ASA2-AA16,6,4 (c) The department of revenue shall certify the amount of the payment due each taxing jurisdiction under par. (a) to the department of administration, and the department of administration shall make the payment on or before the first Monday in May.

AB50-ASA2-AA16,6,6 (4) The department of revenue may promulgate rules to implement this section.”.

AB50-ASA2-AA16,6,7 6. At the appropriate places, insert all of the following:

AB50-ASA2-AA16,6,8 “Section 9219. Fiscal changes; Health Services.

AB50-ASA2-AA16,6,13 (1) Home-delivered meals. In the schedule under s. 20.005 (3) for the appropriation to the department of health services under s. 20.435 (1) (dh), the dollar amount for fiscal year 2025-26 is increased by $10,475,600 and the dollar amount for fiscal year 2026-27 is increased by $11,248,800 to increase the funding available for home-delivered meals under s. 46.80 (5) (a).”.

AB50-ASA2-AA16,6,14 7. At the appropriate places, insert all of the following:

AB50-ASA2-AA16,6,15 “Section 9219. Fiscal changes; Health Services.

AB50-ASA2-AA16,6,22 (1) WisCaregiver Careers. In the schedule under s. 20.005 (3) for the appropriation to the department of health services under s. 20.435 (4) (bm), the dollar amount for fiscal year 2025-26 is increased by $2,180,200 to support the WisCaregiver Careers program. In the schedule under s. 20.005 (3) for the appropriation to the department of health services under s. 20.435 (4) (bm), the dollar amount for fiscal year 2026-27 is increased by $2,163,700 to support the WisCaregiver Careers program.”.

AB50-ASA2-AA16,6,23 8. At the appropriate places, insert all of the following: