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SB803,17,77 71.05 (6) (b) 42. (title) `Medical care insurance; employer pays portion of cost.'
SB803,89 8Section 89 . 71.05 (6) (b) 43. (title) of the statutes is created to read:
SB803,17,99 71.05 (6) (b) 43. (title) `Household and dependent care expenses.'
SB803,90 10Section 90. 71.05 (6) (b) 44. of the statutes is repealed.
Note: This Section repeals a statute that is obsolete because it applies to taxable
years that end before January 1, 2015.
SB803,91 11Section 91 . 71.05 (6) (b) 45. (title) of the statutes is created to read:
SB803,17,1212 71.05 (6) (b) 45. (title) `Related entities.'
SB803,92 13Section 92 . 71.05 (6) (b) 46. (title) of the statutes is created to read:
SB803,17,1414 71.05 (6) (b) 46. (title) `Related entities unable to offset amount.'
SB803,93 15Section 93. 71.05 (6) (b) 47. of the statutes, as affected by 2019 Wisconsin Act
1654
, is repealed.
Note: This Section repeals a statute that is obsolete because it applies to taxable
years that begin before January 1, 2014. Section 124 deletes a statute that is obsolete
after the repeal of the statute in this Section.
SB803,94 17Section 94. 71.05 (6) (b) 47m. of the statutes is repealed.

Note: This Section repeals a statute that is obsolete because it does not apply to
taxable years that begin after December 31, 2014.
SB803,95 1Section 95 . 71.05 (6) (b) 48. (title) of the statutes is created to read:
SB803,18,32 71.05 (6) (b) 48. (title) `Combat zone related death; basic, special, or incentive
3pay.'
SB803,96 4Section 96. 71.05 (6) (b) 48m. (title) of the statutes is created to read:
SB803,18,55 71.05 (6) (b) 48m. (title) `Combat zone related death; other income.'
SB803,97 6Section 97. 71.05 (6) (b) 49. (title) of the statutes is created to read:
SB803,18,77 71.05 (6) (b) 49. (title) `Private school tuition.'
SB803,98 8Section 98. 71.05 (6) (b) 50. (title) of the statutes is created to read:
SB803,18,99 71.05 (6) (b) 50. (title) `Federal and Wisconsin basis difference.'
SB803,99 10Section 99. 71.05 (6) (b) 51. (title) of the statutes is created to read:
SB803,18,1111 71.05 (6) (b) 51. (title) `Physician or psychiatrist grant.'
SB803,100 12Section 100. 71.05 (6) (b) 52. (title) of the statutes is created to read:
SB803,18,1313 71.05 (6) (b) 52. (title) `ABLE account contribution.'
SB803,101 14Section 101 . 71.05 (6) (b) 53. (title) of the statutes is created to read:
SB803,18,1615 71.05 (6) (b) 53. (title) `Olympic, Paralympic, or Special Olympic medals and
16payments.'
SB803,102 17Section 102. 71.05 (22) (f) 1. of the statutes is repealed.
SB803,103 18Section 103. 71.05 (22) (f) 2. of the statutes is repealed.
SB803,104 19Section 104. 71.05 (22) (f) 3. of the statutes is repealed.
SB803,105 20Section 105 . 71.07 (5) (a) 15. of the statutes is amended to read:
SB803,19,321 71.07 (5) (a) 15. The amount claimed as a deduction for medical care insurance
22under section 213 of the Internal Revenue Code that is exempt from taxation under
23s. 71.05 (6) (b) 17. to 20. 19., 35., 36., 37., 38., 39., 40., 41., and 42. and the amount

1claimed as a deduction for a long-term care insurance policy under section 213 (d)
2(1) (D) of the Internal Revenue Code, as defined in section 7702B (b) of the Internal
3Revenue Code that is exempt from taxation under s. 71.05 (6) (b) 26.
Note: This Section deletes cross-references to statutes that are repealed by this
bill.
SB803,106 4Section 106. 71.07 (6) (am) 1. of the statutes is amended to read:
SB803,20,75 71.07 (6) (am) 1. In this paragraph For purposes of subd. 1m., “earned income"
6means qualified earned income, as defined in section 221 (b) of the internal revenue
7code as amended to December 31, 1985, plus employee business expenses under
8section 62 (2) (B) to (D) of that code, allocable to Wisconsin under s. 71.04, plus
9amounts received by the individual for services performed in the employ of the
10individual's spouse minus the amount of disability income excluded under s. 71.05
11(6) (b) 4. and minus any other amount not subject to tax under this chapter
wages,
12salaries, or professional fees, and other amounts received as compensation for
13personal services actually rendered, but does not include that part of the
14compensation derived by the taxpayer for personal services rendered by him or her
15to a corporation which represents a distribution of earnings or profits rather than a
16reasonable allowance as compensation for the personal services actually rendered.
17In the case of a taxpayer engaged in a trade or business in which both personal
18services and capital are material income-producing factors, under federal
19regulations, a reasonable allowance as compensation for the personal services
20rendered by the taxpayer shall be considered as earned income. Earned income does
21not include any amount not included in gross income, received as a pension or
22annuity, paid or distributed out of an individual retirement plan (within the meaning
23of section 7701 (a) (37) of the Internal Revenue Code), received as deferred

1compensation, or received for services, not in the course of the employer's trade or
2business, or domestic service in a private home of the employer, performed by an
3individual in the employ of his or her spouse
. Earned income is computed
4notwithstanding the fact that each spouse owns an undivided one-half interest in
5the whole of the marital property. A marital property agreement or unilateral
6statement under ch. 766 transferring income between spouses has no effect in
7computing earned income under this paragraph.
Note: This Section incorporates the text of the definition of “earned income” from
the Internal Revenue Code.
SB803,107 8Section 107. 71.07 (6) (am) 1m. of the statutes is created to read:
SB803,20,169 71.07 (6) (am) 1m. In this paragraph, “qualified earned income” means an
10amount equal to the excess of the earned income of the spouse for the taxable year,
11over an amount equal to the sum of the deductions described in paragraphs (1), (2)
12(B), (C), and (E), (6), (7), and (12) of section 62 (a) of the Internal Revenue Code to the
13extent such deductions are properly allocable to or chargeable against earned
14income, allocable to Wisconsin under s. 71.04, minus the amount of disability income
15excluded under s. 71.05 (6) (b) 4. and minus any other amount not subject to tax
16under this chapter.
Note: This Section incorporates the text of the definition of “qualified earned
income” from the Internal Revenue Code. Because this Section defines “qualified earned
income” separately from “earned income,” Section 108 also replaces the phrase “earned
income” with “qualified earned income.”
SB803,108 17Section 108 . 71.07 (6) (am) 2. d. of the statutes is amended to read:
SB803,20,2018 71.07 (6) (am) 2. d. For taxable years beginning after December 31, 2000, 3
19percent of the qualified earned income of the spouse with the lower qualified earned
20income, but not more than $480.
SB803,109 21Section 109. 71.07 (8) of the statutes is repealed.

Note: This Section repeals a personal exemption credit that does not apply for
taxable years that begin after December 31, 1999. Sections 103, 104, 105, 120, 122, 126,
and 127 repeal statutes that cross-reference the personal exemption credit and are
obsolete.
SB803,110 1Section 110 . 71.07 (9e) (a) of the statutes is repealed.
Note: Sections 110 to 114 , 116, and 117 repeal statutes that are obsolete because
they apply to taxable years that begin before January 1, 1994, 1995, 1996, or 2011.
SB803,111 2Section 111 . 71.07 (9e) (ac) of the statutes is repealed.
SB803,112 3Section 112 . 71.07 (9e) (ad) of the statutes is repealed.
SB803,113 4Section 113 . 71.07 (9e) (af) of the statutes is repealed.
SB803,114 5Section 114 . 71.07 (9e) (ah) of the statutes is repealed.
SB803,115 6Section 115. 71.07 (9e) (aj) (intro.) of the statutes is amended to read:
SB803,21,117 71.07 (9e) (aj) (intro.) For taxable years beginning after December 31, 2010, an
8individual may credit against the tax imposed under s. 71.02 an amount equal to one
9of the following percentages of the federal basic earned income credit for which the
10person is eligible for the taxable year under section 32 (b) (1) (A) to (C) of the Internal
11Revenue Code:
Note: This Section changes an incorrect reference to the Internal Revenue Code.
SB803,116 12Section 116 . 71.07 (9e) (ap) of the statutes is repealed.
SB803,117 13Section 117 . 71.07 (9e) (at) of the statutes is repealed.
SB803,118 14Section 118 . 71.07 (9e) (g) 2. of the statutes is amended to read:
SB803,22,215 71.07 (9e) (g) 2. The advance payment amount that an individual's employer
16shall add to the individual's paycheck, as described in subd. 1., shall be equal to a
17percentage of the amount that the individual's employer adds to the individual's
18paycheck as an advance earned income tax credit payment under federal law. The
19percentage shall be the same percentage as is specified in par. (af), based on the
20number of qualifying children that the individual has
4 percent if the individual has

1one qualifying child, 14 percent if the individual has 2 qualifying children, or 43
2percent if the individual has 3 or more qualifying children
.
Note: This Section incorporates the contents of s. 71.07 (9e) (af), 2017 Stats.,
because the latter statute was repealed by Section 113.
SB803,119 3Section 119. 71.10 (4) (b) of the statutes is repealed.
SB803,120 4Section 120. 71.10 (4) (j) of the statutes is amended to read:
SB803,22,65 71.10 (4) (j) Any amount computed under s. 71.83 (1) (a) 6., (c), (ce), (cf), and
6(d)
.
Note: This Section adds, for purposes of the computation order, penalties relating
to retirement plans, health savings account withdrawals, inconsistent estate basis
reporting, and sale of certain assets or assets used in farming.
SB803,121 7Section 121. 71.15 (2) of the statutes is repealed.
SB803,122 8Section 122. 71.22 (11) of the statutes is amended to read:
SB803,22,149 71.22 (11) Except as provided in s. 71.45 (2), “Wisconsin net income", for
10corporations engaged in business wholly within this state, means net income and,
11for corporations engaged in business both within and outside this state, means the
12amount assigned to this state under s. 71.25 (6), (10) (c) or (13) or by a separate
13accounting or allocation, if allowed under s. 71.25 (6), or by another method approved
14under s. 71.25 (11), or (12) or (14).
SB803,123 15Section 123. 71.25 (14) of the statutes is repealed.
Note: This Section repeals the alternative allocation method for corporations,
which was available upon request on or before January 1, 2000. Section 123 deletes a
cross-reference to this method.
SB803,124 16Section 124 . 71.26 (2) (a) 10. of the statutes is repealed.
SB803,125 17Section 125. 71.66 (2) (c) of the statutes is repealed.
SB803,126 18Section 126. 71.66 (2) (d) of the statutes is repealed.
SB803,127 19Section 127 . 71.85 (3) of the statutes is repealed.
SB803,128 20Section 128. 73.06 (1) of the statutes is amended to read:
SB803,23,16
173.06 (1) The department of revenue, through its supervisors of equalization,
2shall have complete supervision and direction of the work of the local assessors. It
3shall annually, or more often if deemed necessary at a time which in its judgment is
4best calculated to obtain the ends sought, call a meeting of all local assessors for
5conference and instruction relative to their duties in the valuation and assessment
6of property. The department of revenue may also call a similar meeting of local clerks
7and other officials for conference and instruction relative to their duties in the
8valuation and assessment of property. Each official upon notice by mail from the
9supervisor shall attend the meeting, and an official other than a local assessor shall
10receive travel expenses from his or her residence to the meeting site and return and
11the compensation and mileage that the board establishes, but not less than $5 per
12day and 6 cents per mile; except that in counties having a population of 750,000 or
13more, no compensation, travel expense or mileage shall be allowed. This
14compensation shall be paid out of the treasury of the county in which the local official
15resides upon the certificate of the supervisor of equalization showing attendance and
16travel, as certificates of witnesses and jurors are paid.
Note: This Section makes a local assessor ineligible for per diem and mileage
reimbursement for attending training held by the Department of Revenue.
SB803,129 17Section 129. 76.02 (1) of the statutes is amended to read:
SB803,23,2318 76.02 (1) “Air carrier company" means any person engaged in the business of
19transportation in aircraft of persons or property for hire on regularly scheduled
20flights, except an air carrier company whose property is exempt from taxation under
21s. 70.11 (42) (b)
. In this subsection, “aircraft" means a completely equipped operating
22unit, including spare flight equipment, used as a means of conveyance in air
23commerce.
SB803,130
1Section 130. 76.02 (4m) of the statutes is created to read:
SB803,24,22 76.02 (4m) “Hub facility” means any of the following:
SB803,24,73 (a) A facility at an airport from which an air carrier company operated at least
445 common carrier departing flights each weekday in the prior year and from which
5it transported passengers to at least 15 nonstop destinations, as defined by rule by
6the department, or transported cargo to nonstop destinations, as defined by rule by
7the department.
SB803,24,118 (b) An airport or any combination of airports in this state from which an air
9carrier company cumulatively operated at least 20 common carrier departing flights
10each weekday in the prior year, if the air carrier company's headquarters, as defined
11by rule by the department, is in this state.
SB803,131 12Section 131 . 76.025 (5) of the statutes is created to read:
SB803,24,1513 76.025 (5) Property owned by an air carrier company that operates a hub
14facility in this state is exempt from taxation under this subchapter if the property
15is used in the operation of the air carrier company.
SB803,132 16Section 132 . 76.04 (3) of the statutes is created to read:
SB803,24,2017 76.04 (3) An air carrier company claiming the hub facility exemption under s.
1876.025 (5) shall annually file with the department, on a form prescribed by the
19department, a request for the exemption no later than March 1. A request is timely
20filed under this subsection if received by the department no later than March 1.
Note: Section 132 requires an air carrier company that claims the hub facility
exemption to file an annual request for the exemption no later than March 1. The request
is filed with the department of revenue.
SB803,133 21Section 133 . 76.31 of the statutes is amended to read:
SB803,25,7 2276.31 Determination of ad valorem tax receipts for hub facility
23exemptions.
By July 1, 2004, and every Annually, no later than July 1 thereafter,

1the department shall determine the total amount of the tax imposed under subch.
2I of ch. 76
this subchapter that was paid by each air carrier company, as defined in
3s. 70.11 (42) (a) 1.,
whose property is exempt from taxation under s. 70.11 (42) (b)
476.025 (5)
for the most recent taxable year that the air carrier company paid the tax
5imposed under subch. I of ch. 76 this subchapter. The total amount determined
6under this section shall be transferred under s. 20.855 (4) (fm) to the transportation
7fund.
Note: Sections 133 and 137 change cross-references to the hub facility exemption
to reflect the transfer of the exemption from ch. 70, Stats., to ch. 76, Stats. Section 133
also makes other technical changes.
SB803,134 8Section 134. 77.54 (20n) (b) of the statutes is amended to read:
SB803,25,179 77.54 (20n) (b) The sales price from the sale of and the storage, use, or other
10consumption of food and food ingredients, except soft drinks, sold by hospitals,
11sanatoriums, nursing homes, retirement homes, and community-based residential
12facilities, as defined in s. 50.01 (1g), and any facility certified or licensed under ch.
1348, including prepared food that is sold to the elderly or handicapped disabled by
14persons providing mobile meals on wheels. In this paragraph, “retirement home"
15means a nonprofit residential facility where 3 or more unrelated adults or their
16spouses have their principal residence and where support services, including meals
17from a common kitchen, are available to residents.
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