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AB50-ASA2-AA7,72,54SUBCHAPTER XIV

5REGIONAL TRANSIT AUTHORITY FEE
AB50-ASA2-AA7,72,17677.9981 Imposition. A regional transit authority created under s. 66.1039
7(2) may impose a fee at a rate not to exceed $2 for each transaction in the authoritys
8jurisdictional area, as described in s. 66.1039 (2), on the rental, but not for rerental
9and not for rental as a service or repair replacement vehicle, of Type 1 automobiles,
10as defined in s. 340.01 (4) (a), by establishments primarily engaged in short-term
11rental of passenger cars without drivers, for a period of 30 days or less, unless the
12sale is exempt from the sales tax under s. 77.54 (1), (4), (7) (a), (7m), (9), or (9a). The
13fee imposed under this subchapter shall be effective on the first day of the first
14month that begins at least 90 days after the board of directors of the regional transit
15authority approves the imposition of the fee and notifies the department of revenue.
16The board of directors shall notify the department of a repeal of the fee imposed
17under this subchapter at least 60 days before the effective date of the repeal.
AB50-ASA2-AA7,72,201877.9982 Administration. (1) The department of revenue shall administer
19the fee under this subchapter and may take any action, conduct any proceeding, and
20impose interest and penalties.
AB50-ASA2-AA7,73,421(2) Sections 77.51 (12m), (14), (14g), (15a), and (15b), 77.52 (1b), (3), (5), (13),
22(14), (18), and (19), 77.522, 77.58 (1) to (5), (6m), and (7), 77.585, 77.59, 77.60, 77.61
23(2), (3m), (5), (8), (9), and (12) to (15), and 77.62, as they apply to the taxes under

1subch. III, apply to the fee under this subchapter. Section 77.73, as it applies to the
2taxes under subch. V, applies to the fee under this subchapter. The renter shall
3collect the fee under this subchapter from the person to whom the passenger car is
4rented.
AB50-ASA2-AA7,73,165(3) From the appropriation under s. 20.835 (4) (gh), the department of
6revenue shall distribute 97.45 percent of the fees collected under this subchapter for
7each regional transit authority to that authority and shall indicate to the authority
8the fees reported by each fee payer in the authoritys jurisdiction, no later than the
9end of the month following the end of the calendar quarter in which the amounts
10were collected. The fees distributed shall be increased or decreased to reflect
11subsequent refunds, audit adjustments, and all other adjustments. Interest paid on
12refunds of the fee under this subchapter shall be paid from the appropriation under
13s. 20.835 (4) (gh) at the rate under s. 77.60 (1) (a). Any regional transit authority
14that receives a report along with a payment under this subsection is subject to the
15duties of confidentiality to which the department of revenue is subject under s.
1677.61 (5).
AB50-ASA2-AA7,73,2017(4) Persons who are subject to the fee under this subchapter shall register
18with the department of revenue. Any person who is required to register; including
19any person authorized to act on behalf of a corporation, partnership, or other person
20who is required to register; who fails to do so is guilty of a misdemeanor.
AB50-ASA2-AA7,73,2221(5) A retailer who collects a fee under this subchapter shall identify the fee as
22a separate item on a receipt the retailer provides to a rental customer.
AB50-ASA2-AA7,74,52377.9983 Discontinuation. Retailers and the department of revenue may not

1collect fees under this subchapter for any regional transit authority after the
2calendar quarter during which the regional transit authority ceases to exist, except
3that the department may collect from retailers fees that accrued before that
4calendar quarter and interest and penalties that relate to those fees. If fees are
5collected, the authority may use the revenue for any lawful purpose.
AB50-ASA2-AA7,1376Section 137. 85.064 (1) (b) of the statutes is amended to read:
AB50-ASA2-AA7,74,9785.064 (1) (b) Political subdivision means any city, village, town, county, or
8transit commission organized under s. 59.58 (2) or 66.1021 or recognized under s.
966.0301, or transit authority created under s. 66.1039 within this state.
AB50-ASA2-AA7,13810Section 138. 345.05 (1) (ag) of the statutes is created to read:
AB50-ASA2-AA7,74,1211345.05 (1) (ag) Authority means a transit authority created under s.
1266.1039.
AB50-ASA2-AA7,13913Section 139. 345.05 (2) of the statutes is amended to read:
AB50-ASA2-AA7,74,2214345.05 (2) A person suffering any damage proximately resulting from the
15negligent operation of a motor vehicle owned and operated by a municipality or
16authority, which damage was occasioned by the operation of the motor vehicle in the
17course of its business, may file a claim for damages against the municipality or
18authority concerned and the governing body of the municipality or the board of
19directors of the authority may allow, compromise, settle and pay the claim. In this
20subsection, a motor vehicle is deemed owned and operated by a municipality or
21authority if the vehicle is either being rented or leased, or is being purchased under
22a contract whereby the municipality or authority will acquire title.
AB50-ASA2-AA7,14023Section 140. 611.11 (4) (a) of the statutes is amended to read:
AB50-ASA2-AA7,75,2
1611.11 (4) (a) In this subsection, municipality has the meaning given in s.
2345.05 (1) (c), but also includes any transit authority created under s. 66.1039.
AB50-ASA2-AA7,93373Section 9337. Initial applicability; Revenue.
AB50-ASA2-AA7,75,54(1) Transit authority property tax exemption. The treatment of s. 70.11
5(2) first applies to the property tax assessments as of January 1, 2025..
AB50-ASA2-AA7,75,6627. At the appropriate places, insert all of the following:
AB50-ASA2-AA7,75,77Section 141. 79.10 (7m) (a) 1. b. of the statutes is amended to read:
AB50-ASA2-AA7,75,12879.10 (7m) (a) 1. b. In the 2024-25 fiscal year, on the 4th Monday in July 2024,
9the department of administration shall distribute $940,000,000 related to the 2023
10property tax levies. In the 2024-25 fiscal year, on the first Monday in May 2025, the
11department of administration shall distribute $335,000,000, related to the 2024
12property tax levies.
AB50-ASA2-AA7,75,2213d. In the 2026-27 fiscal year, on the 4th Monday in July 2026, the department
14of administration shall distribute $940,000,000 related to the 2025 property tax
15levies. In the 2026-27 fiscal year, on the first Monday in May 2027, the department
16of administration shall distribute $584,700,000 related to the 2026 property tax
17levies. In each fiscal year thereafter, on the 4th Monday in July, the department of
18administration shall distribute $940,000,000 related to the property tax levies of
19the calendar year immediately preceding the distribution. In each fiscal year
20thereafter, on the first Monday in May, the department of administration shall
21distribute $335,000,000 $584,700,000 related to the property tax levies of the
22calendar year immediately preceding the distribution.
AB50-ASA2-AA7,14223Section 142. 79.10 (7m) (a) 1. c. of the statutes is created to read:
AB50-ASA2-AA7,76,42479.10 (7m) (a) 1. c. In the 2025-26 fiscal year, on the 4th Monday in July 2025,

1the department of administration shall distribute $940,000,000 related to the 2024
2property tax levies. In the 2025-26 fiscal year, on the first Monday in May 2026, the
3department of administration shall distribute $460,300,000 related to the 2025
4property tax levies.
AB50-ASA2-AA7,1435Section 143. 79.14 of the statutes is amended to read:
AB50-ASA2-AA7,76,15679.14 School levy tax credit. The appropriation under s. 20.835 (3) (b), for
7the payments under s. 79.10 (4), is $319,305,000 in 1994, 1995, and 1996;
8$469,305,000 beginning in 1997 and ending in 2006; $593,050,000 in 2007;
9$672,400,000 in 2008; $747,400,000 in 2009; $732,550,000 in 2010, 2011, and 2012;
10$747,400,000 in 2013, 2014, and 2015; $853,000,000 in 2016 and 2017; and
11$940,000,000 in 2018, 2019, 2020, 2021, and 2022; and in fiscal year 2023-24,
12$1,195,000,000. Beginning in In fiscal year 2024-25, the appropriation under s.
1320.835 (3) (b), for the payments under s. 79.10 (4), is $1,275,000,000; in fiscal year
142025-26, the appropriation is $1,400,300,000; and in fiscal year 2026-27, the
15appropriation is $1,524,700,000..
AB50-ASA2-AA7,76,161628. At the appropriate places, insert all of the following:
AB50-ASA2-AA7,76,1717Section 144. 79.005 (1j) of the statutes is created to read:
AB50-ASA2-AA7,76,191879.005 (1j) (a) Energy storage facility means property to which all of the
19following applies:
AB50-ASA2-AA7,76,20201. The property is interconnected to the electrical grid.
AB50-ASA2-AA7,76,23212. The property is designed to receive electrical energy, to store the electrical
22energy as another form of energy, and to convert that other form back into electrical
23energy.
AB50-ASA2-AA7,77,3
13. The property delivers the electrical energy converted from some other form,
2as described in subd. 2., for sale or to use for providing reliability or economic
3benefits to the electrical grid.
AB50-ASA2-AA7,77,844. The property is owned by a light, heat, and power company assessed under
5s. 76.28 (2) or 76.29 (2), not including property described in s. 66.0813 unless the
6property is owned or operated by a local governmental unit located outside of the
7municipality, or by an electric cooperative assessed under ss. 76.07 and 76.48,
8respectively, or by a municipal electric company under s. 66.0825.
AB50-ASA2-AA7,77,139(b) Energy storage facility includes hydroelectric pumped storage,
10compressed air energy storage, regenerative fuel cells, batteries, superconducting
11magnetic energy storage, flywheels, thermal energy storage systems, and hydrogen
12storage, or combination thereof, or any other similar technologies as determined by
13the federal energy regulatory commission.
AB50-ASA2-AA7,14514Section 145. 79.005 (1L) of the statutes is created to read:
AB50-ASA2-AA7,77,201579.005 (1L) Liquefied natural gas storage facility means a liquefied natural
16gas storage facility owned by a light, heat, and power company assessed under s.
1776.28 (2) or 76.29 (2), not including property described in s. 66.0813, unless the
18property is owned or operated by a local governmental unit located outside of the
19municipality, by an electric cooperative assessed under ss. 76.07 and 76.48,
20respectively, or by a municipal electric company under s. 66.0825.
AB50-ASA2-AA7,14621Section 146. 79.04 (7m) of the statutes is created to read:
AB50-ASA2-AA7,78,102279.04 (7m) (a) Annually, the department of administration, upon certification
23by the department of revenue, shall distribute a payment from the public utility
24account to each municipality and county in which an energy storage facility with a

1name-plate capacity of at least one megawatt is located. If the energy storage
2facility is located in a city or village, the city or village receives a payment equal to
3two-thirds of the product of the facilitys name-plate capacity multiplied by $2,000
4and the county in which the energy storage facility is located receives a payment
5equal to one-third of the product of the facilitys name-plate capacity multiplied by
6$2,000. If the energy storage facility is located in a town, the town receives a
7payment equal to one-third of the product of the facilitys name-plate capacity
8multiplied by $2,000 and the county in which the energy storage facility is located
9receives a payment equal to two-thirds of the product of the facilitys name-plate
10capacity multiplied by $2,000.
AB50-ASA2-AA7,78,2311(b) Annually, the department of administration, upon certification by the
12department of revenue, shall distribute a payment from the public utility account to
13each municipality and county in which a liquefied natural gas storage facility is
14located. If the liquefied natural gas storage facility is located in a city or village, the
15city or village receives a payment equal to 6 mills multiplied by the net book value
16of the liquefied natural gas storage facility and the county in which the liquefied
17natural gas storage facility is located receives a payment equal to 3 mills multiplied
18by the net book value of the liquefied natural gas storage facility. If the liquefied
19natural gas storage facility is located in a town, the town receives a payment equal
20to 3 mills multiplied by the net book value of the liquefied natural gas storage
21facility and the county in which the liquefied natural gas storage facility is located
22receives a payment equal to 6 mills multiplied by the net book value of the liquefied
23natural gas storage facility.
AB50-ASA2-AA7,933724Section 9337. Initial applicability; Revenue.
AB50-ASA2-AA7,79,3
1(1) Energy and liquefied natural gas storage facilities. The treatment
2of ss. 79.005 (1j) and (1L) and 79.04 (7m) first applies to distributions made after
3January 1, 2026..
AB50-ASA2-AA7,79,4429. At the appropriate places, insert all of the following:
AB50-ASA2-AA7,79,55Section 147. 20.835 (1) (d) of the statutes is created to read:
AB50-ASA2-AA7,79,7620.835 (1) (d) State aid, state assessed pipelines. A sum sufficient to make
7payments as provided under s. 79.098.
AB50-ASA2-AA7,1488Section 148. 38.16 (3) (a) 2w. of the statutes is amended to read:
AB50-ASA2-AA7,79,12938.16 (3) (a) 2w. Revenue means the sum of the tax levy, property tax relief
10aid under subs. (4) and (5), and payments received under s. ss. 79.096 and 79.098,
11not including a payment received under s. 79.096 (3) or 79.098 (3) for a tax
12incremental district that has been terminated.
AB50-ASA2-AA7,14913Section 149. 66.0602 (2) (b) of the statutes is amended to read:
AB50-ASA2-AA7,79,211466.0602 (2) (b) For purposes of par. (a), in 2018, and in each year thereafter,
15the base amount to which the limit under this section applies is the actual levy for
16the immediately preceding year, plus the amount of the payments under ss. 79.096
17and, 79.0965, and 79.098, and the levy limit is the base amount multiplied by the
18valuation factor, minus the amount of the payments under ss. 79.096 and, 79.0965,
19and 79.098, except that the adjustments for payments received under s. 79.096 or,
2079.0965, or 79.098 do not apply to payments received under s. 79.096 (3) or, 79.0965
21(3), or 79.098 (3) for a tax incremental district that has been terminated.
AB50-ASA2-AA7,15022Section 150. 79.098 of the statutes is created to read:
AB50-ASA2-AA7,80,32379.098 State aid; state assessed pipelines. (1) Beginning in 2027, and in
24each year thereafter, the department of administration shall pay to each taxing

1jurisdiction, as defined in s. 79.095 (1) (c), an amount equal to the property taxes
2levied on the pipeline property of a pipeline company, as defined in s. 76.02 (5), for
3the property tax assessments as of January 1, 2024.
AB50-ASA2-AA7,80,84(2) (a) Each municipality shall report to the department of revenue, in the
5time and manner determined by the department, the amount of the property taxes
6levied on the pipeline property of a pipeline company, as defined in s. 76.02 (5), for
7the property tax assessments as of January 1, 2024, on behalf of the municipality
8and on behalf of other taxing jurisdictions.
AB50-ASA2-AA7,80,119(b) Each taxing jurisdiction shall report to the department of revenue, in the
10time and manner determined by the department, any information the department
11considers necessary to administer this section.
AB50-ASA2-AA7,80,1412(c) If a municipality does not timely electronically file the report required by
13the department of revenue under par. (a), the following reductions will be made to
14the municipalitys pipeline property aid distributed under sub. (1) in 2027:
AB50-ASA2-AA7,80,15151. Reduction of the aid by 25 percent, if not filed by June 30, 2026.
AB50-ASA2-AA7,80,16162. Forfeiture of the aid, if not filed by July 15, 2026.
AB50-ASA2-AA7,80,2017(d) If a municipality does not electronically file the report required by the
18department of revenue under par. (a) by July 15, 2026, the department may use the
19best information available to calculate the aid to distribute under sub. (1) in 2027 to
20the applicable taxing jurisdictions.
AB50-ASA2-AA7,81,221(3) Each taxing jurisdiction shall attribute to each tax incremental district
22within the taxing jurisdiction the districts proportionate share of the amount the
23taxing jurisdiction receives under sub. (1). The amount that would have been paid
24to a tax incremental district under this subsection shall be distributed to the

1municipality and applicable taxing jurisdictions in the year following the
2termination of the tax incremental district and in each year thereafter.
AB50-ASA2-AA7,81,63(4) The department of revenue shall certify the amount of the payment due
4each taxing jurisdiction under sub. (1) to the department of administration, and the
5department of administration shall make the payment on or before the first Monday
6in May.
AB50-ASA2-AA7,1517Section 151. 121.90 (2) (am) 2. of the statutes is amended to read:
AB50-ASA2-AA7,81,108121.90 (2) (am) 2. Amounts under ss. 79.095 (4) and, 79.096, and 79.098 for
9the current school year, not including payments received under s. 79.096 (3) or
1079.098 (3) for a tax incremental district that has been terminated..
AB50-ASA2-AA7,81,111130. At the appropriate places, insert all of the following:
AB50-ASA2-AA7,81,1212Section 152. 86.30 (2) (a) 3. of the statutes is amended to read:
AB50-ASA2-AA7,81,171386.30 (2) (a) 3. For each mile of road or street under the jurisdiction of a
14municipality as determined under s. 86.302, the mileage aid payment shall be
15$2,628 in calendar years 2020 and 2021, $2,681 in calendar year 2022, and $2,734
16in calendar year years 2023 and to 2025, $2,816 in calendar year 2026, and $2,901
17in calendar year 2027 and thereafter.
AB50-ASA2-AA7,15318Section 153. 86.30 (9) (b) of the statutes is amended to read:
AB50-ASA2-AA7,82,21986.30 (9) (b) For the purpose of calculating and distributing aids under sub.
20(2), the amounts for aids to counties are $127,140,200 in calendar year 2023. In
21calendar year 2024, the amounts for aids to counties are $129,683,000. In calendar
22year 2025 and thereafter, the amounts for aids to counties are $132,276,700 in
23calendar year 2025, $136,245,000 in calendar year 2026, and $140,332,400 in
24calendar year 2027 and thereafter. These amounts, to the extent practicable, shall

1be used to determine the statewide county average cost-sharing percentage in the
2particular calendar year.
AB50-ASA2-AA7,1543Section 154. 86.30 (9) (c) of the statutes is amended to read:
AB50-ASA2-AA7,82,11486.30 (9) (c) For the purpose of calculating and distributing aids under sub.
5(2), the amounts for aids to municipalities are $398,996,800 in calendar year 2023.
6In calendar year 2024, the amounts for aids to municipalities are $406,976,700. In
7calendar year 2025 and thereafter, the amounts for aids to municipalities are
8$415,116,200 in calendar year 2025, $427,569,700 in calendar year 2026, and
9$440,396,800 in calendar year 2027 and thereafter. These amounts, to the extent
10practicable, shall be used to determine the statewide municipal average cost-
11sharing percentage in the particular calendar year.
AB50-ASA2-AA7,924412Section 9244. Fiscal changes; Transportation.
AB50-ASA2-AA7,82,1313(1) General transportation aids.
AB50-ASA2-AA7,82,1814(a) In the schedule under s. 20.005 (3) for the appropriation to the department
15of transportation under s. 20.395 (1) (as), the dollar amount for fiscal year 2025-26
16is adjusted to $133,268,800. In the schedule under s. 20.005 (3) for the
17appropriation to the department of transportation under s. 20.395 (1) (as), the
18dollar amount for fiscal year 2026-27 is adjusted to $137,266,900.
AB50-ASA2-AA7,82,2319(b) In the schedule under s. 20.005 (3) for the appropriation to the department
20of transportation under s. 20.395 (1) (at), the dollar amount for fiscal year 2025-26
21is adjusted to $421,343,000. In the schedule under s. 20.005 (3) for the
22appropriation to the department of transportation under s. 20.395 (1) (at), the
23dollar amount for fiscal year 2026-27 is adjusted to $433,983,300..
AB50-ASA2-AA7,82,242431. At the appropriate places, insert all of the following:
AB50-ASA2-AA7,83,1
1Section 9244. Fiscal changes; Transportation.
AB50-ASA2-AA7,83,72(1) Expressway policing aids. In the schedule under s. 20.005 (3) for the
3appropriation to the department of transportation under s. 20.395 (1) (gq), the
4dollar amount for fiscal year 2025-26 is adjusted to $8,711,900. In the schedule
5under s. 20.005 (3) for the appropriation to the department of transportation under
6s. 20.395 (1) (gq), the dollar amount for fiscal year 2026-27 is adjusted to
7$9,610,300..
AB50-ASA2-AA7,83,8832. At the appropriate places, insert all of the following:
AB50-ASA2-AA7,83,99Section 155. 85.20 (4m) (a) 6. cm. of the statutes is amended to read:
AB50-ASA2-AA7,83,191085.20 (4m) (a) 6. cm. From the appropriation under s. 20.395 (1) (hd), the
11department shall pay $32,738,900 for calendar year 2022, $65,477,800 for calendar
12year 2023, and $66,787,400 for calendar year 2025, $69,458,900 for calendar year
132026, and $72,237,300 for calendar year 2027 and each calendar year thereafter, to
14the eligible applicant that pays the local contribution required under par. (b) 1. for
15an urban mass transit system that has annual operating expenses of $80,000,000
16$100,000,000 or more. If the eligible applicant that receives aid under this subd. 6.
17cm. is served by more than one urban mass transit system, the eligible applicant
18may allocate the aid between the urban mass transit systems in any manner the
19eligible applicant considers desirable.
AB50-ASA2-AA7,15620Section 156. 85.20 (4m) (a) 6. d. of the statutes is amended to read:
AB50-ASA2-AA7,84,62185.20 (4m) (a) 6. d. From the appropriation under s. 20.395 (1) (he), the
22department shall pay $8,602,700 for calendar year 2022, $17,205,400 for calendar
23year 2023, and $17,549,500 for calendar year 2025, $18,251,500 for calendar year
242026, $18,981,600 for calendar year 2027 and each calendar year thereafter, to the

1eligible applicant that pays the local contribution required under par. (b) 1. for an
2urban mass transit system that has annual operating expenses in excess of
3$20,000,000 $30,000,000 but less than $80,000,000 $100,000,000. If the eligible
4applicant that receives aid under this subd. 6. d. is served by more than one urban
5mass transit system, the eligible applicant may allocate the aid between the urban
6mass transit systems in any manner the eligible applicant considers desirable.
AB50-ASA2-AA7,1577Section 157. 85.20 (4m) (a) 7. a. of the statutes is amended to read:
AB50-ASA2-AA7,84,13885.20 (4m) (a) 7. a. From the appropriation under s. 20.395 (1) (hb), beginning
9with aid payable for calendar year 2002 and for each calendar year thereafter, the
10uniform percentage for each eligible applicant served by an urban mass transit
11system operating within an urbanized area having a population as shown in the
122010 most recent federal decennial census of at least 50,000 or receiving federal
13mass transit aid for such area, and not specified in subd. 6.
AB50-ASA2-AA7,15814Section 158. 85.20 (4m) (a) 7. b. of the statutes is amended to read:
AB50-ASA2-AA7,84,201585.20 (4m) (a) 7. b. For the purpose of making allocations under subd. 7. a.,
16the amounts for aids are $24,976,400 in calendar years 2020 to 2023 and
17$25,475,900 in calendar year 2025, $26,494,900 in calendar year 2026, and
18$27,554,700 in calendar year 2027 and each calendar year thereafter. These
19amounts, to the extent practicable, shall be used to determine the uniform
20percentage in the particular calendar year.
AB50-ASA2-AA7,15921Section 159. 85.20 (4m) (a) 8. a. of the statutes is amended to read:
AB50-ASA2-AA7,85,32285.20 (4m) (a) 8. a. From the appropriation under s. 20.395 (1) (hc), beginning
23with aid payable for calendar year 2002 and for each calendar year thereafter, the
24uniform percentage for each eligible applicant served by an urban mass transit

1system operating within an area having a population as shown in the 2010 most
2recent federal decennial census of less than 50,000 or receiving federal mass transit
3aid for such area.
AB50-ASA2-AA7,1604Section 160. 85.20 (4m) (a) 8. b. of the statutes is amended to read:
AB50-ASA2-AA7,85,10585.20 (4m) (a) 8. b. For the purpose of making allocations under subd. 8. a.,
6the amounts for aids are $5,292,700 in calendar years 2020 to 2023 and $5,398,600
7in calendar year 2025, $9,800,600 in calendar year 2026, and $10,192,600 in
8calendar year 2027 and each calendar year thereafter. These amounts, to the
9extent practicable, shall be used to determine the uniform percentage in the
10particular calendar year.
AB50-ASA2-AA7,924411Section 9244. Fiscal changes; Transportation.
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