AB1013,36,2522
1. Divide the sum of the amount of state aid received in the previous school year
23and property taxes levied for the previous school year, excluding property taxes
24levied for the purpose of s. 120.13 (19) and excluding funds described under sub. (4)
25(c), by the average of the number of pupils enrolled in the 3 previous school years.
AB1013,37,1
12. Add $200 to the result under subd. 1.
AB1013,37,32
3. Multiply the result under subd. 2. by the average of the number of pupils
3enrolled in the current school year and the 2 preceding school years.
AB1013,37,64
(L) Except as provided in subs. (3), (4), and (8), no school district may increase
5its revenues for the 2023-24 school year or for any school year thereafter to an
6amount that exceeds the amount calculated as follows:
AB1013,37,107
1. Divide the sum of the amount of state aid received in the previous school year
8and property taxes levied for the previous school year, excluding property taxes
9levied for the purpose of s. 120.13 (19) and excluding funds described under sub. (4)
10(c), by the average of the number of pupils enrolled in the 3 previous school years.
AB1013,37,1211
2. Multiply the result under subd. 1. by the average of the number of pupils
12enrolled in the current school year and the 2 preceding school years.
AB1013,73
13Section
73. 121.91 (2m) (r) 1. (intro.) of the statutes is amended to read:
AB1013,37,1714
121.91
(2m) (r) 1. (intro.) Notwithstanding pars.
(i) to (j) (k) and (L), if a school
15district is created under s. 117.105, its revenue limit under this section for the school
16year beginning with the effective date of the reorganization shall be determined as
17follows except as provided under subs. (3) and (4):
AB1013,74
18Section
74. 121.91 (2m) (r) 1. b. of the statutes is amended to read:
AB1013,38,319
121.91
(2m) (r) 1. b. Add an amount equal to the amount of revenue increase
20per pupil allowed under this subsection for the previous school year multiplied by the
21sum of 1.0 plus the allowable rate of increase under s. 73.0305 expressed as a decimal
22to the result under subd. 1. a., except that in calculating the limit for
the 2013-14
23school year and the 2014-15 school year, add $75 to the result under subd. 1. a., in
24calculating the limit for the 2019-20 school year, add $175 to the result under subd.
251. a., and in calculating the limit for the 2020-21 school year, add $179 to the result
1under subd. 1. a. In the 2015-16 to 2018-19 school years, the 2021-22 school year, 2the 2022-23 school year, add $200 to the result under subd. 1. a., and
in any school
3year thereafter, make no adjustment to the result under subd. 1. a.
AB1013,75
4Section
75. 121.91 (2m) (r) 2. (intro.) of the statutes is amended to read:
AB1013,38,85
121.91
(2m) (r) 2. (intro.) If a school district is created under s. 117.105, the
6following adjustments to the calculations under pars.
(i) to (j) (k) and (L) apply for
7the 2 school years beginning on the July 1 following the effective date of the
8reorganization:
AB1013,76
9Section
76. 121.91 (2m) (r) 2. a. of the statutes is amended to read:
AB1013,38,1710
121.91
(2m) (r) 2. a. For the school year beginning on the first July 1 following
11the effective date of the reorganization the number of pupils in the previous school
12year shall be used under pars.
(i) 1., (im) 1. and (j) 1. (k) 1. and (L) 1. instead of the
13average of the number of pupils in the 3 previous school years, and for the school year
14beginning on the 2nd July 1 following the effective date of the reorganization the
15average of the number of pupils in the 2 previous school years shall be used under
16pars.
(i) 1., (im) 1. and (j) 1. (k) 1. and (L) 1. instead of the average of the number of
17pupils in the 3 previous school years.
AB1013,77
18Section
77. 121.91 (2m) (r) 2. b. of the statutes is amended to read:
AB1013,38,2319
121.91
(2m) (r) 2. b. For the school year beginning on the first July 1 following
20the effective date of the reorganization the average of the number of pupils in the
21current and the previous school years shall be used under pars.
(i) 2. and (j) 3. (k) 3.
22and (L) 2. instead of the average of the number of pupils in the current and the 2
23preceding school years.
AB1013,78
24Section
78. 121.91 (2m) (s) 1. (intro.) of the statutes is amended to read:
AB1013,39,5
1121.91
(2m) (s) 1. (intro.) Notwithstanding pars.
(i) to (j) (k) and (L), if territory
2is detached from a school district to create a new school district under s. 117.105, the
3revenue limit under this section of the school district from which territory is detached
4for the school year beginning with the effective date of the reorganization shall be
5determined as follows except as provided in subs. (3) and (4):
AB1013,79
6Section
79. 121.91 (2m) (s) 1. b. of the statutes is amended to read:
AB1013,39,167
121.91
(2m) (s) 1. b. Add an amount equal to the amount of revenue increase
8per pupil allowed under this subsection for the previous school year multiplied by the
9sum of 1.0 plus the allowable rate of increase under s. 73.0305 expressed as a decimal
10to the result under subd. 1. a., except that in calculating the limit for
the 2013-14
11school year and the 2014-15 school year, add $75 to the result under subd. 1. a., in
12calculating the limit for the 2019-20 school year, add $175 to the result under subd.
131. a., and in calculating the limit for the 2020-21 school year, add $179 to the result
14under subd. 1. a. In the 2015-16 to 2018-19 school years, the 2021-22 school year, 15the 2022-23 school year, add $200 to the result under subd. 1. a., and
in any school
16year thereafter, make no adjustment to the result under subd. 1. a.
AB1013,80
17Section
80. 121.91 (2m) (s) 2. (intro.) of the statutes is amended to read:
AB1013,39,2218
121.91
(2m) (s) 2. (intro.) If territory is detached from a school district to create
19a new school district under s. 117.105, the following adjustments to the calculations
20under pars.
(i) to (j) (k) and (L) apply to the school district from which territory is
21detached for the 2 school years beginning on the July 1 following the effective date
22of the reorganization:
AB1013,81
23Section
81. 121.91 (2m) (s) 2. a. of the statutes is amended to read:
AB1013,40,624
121.91
(2m) (s) 2. a. For the school year beginning on the first July 1 following
25the effective date of the reorganization, the number of pupils in the previous school
1year shall be used under pars.
(i) 1., (im) 1., and (j) 1. (k) 1. and (L) 1. instead of the
2average of the number of pupils in the 3 previous school years; and for the school year
3beginning on the 2nd July 1 following the effective date of the reorganization, the
4average of the number of pupils in the 2 previous school years shall be used under
5pars.
(i) 1., (im) 1., and (j) 1. (k) 1. and (L) 1. instead of the average of the number of
6pupils in the 3 previous school years.
AB1013,82
7Section
82. 121.91 (2m) (s) 2. b. of the statutes is amended to read:
AB1013,40,128
121.91
(2m) (s) 2. b. For the school year beginning on the first July 1 following
9the effective date of the reorganization the average of the number of pupils in the
10current and the previous school year shall be used under pars.
(i) 2. and (j) 3. (k) 3.
11and (L) 2. instead of the average of the number of pupils in the current and the 2
12preceding school years.
AB1013,83
13Section
83. 121.91 (2m) (t) 1. (intro.) of the statutes is amended to read:
AB1013,40,2014
121.91
(2m) (t) 1. (intro.) If 2 or more school districts are consolidated under
15s. 117.08 or 117.09, in the
2019-20 2022-23 school year, the consolidated school
16district's revenue limit shall be determined as provided under par.
(im), in the
172020-21 school year, the consolidated school district's revenue limit shall be
18determined as provided under par. (j) (k), and in each school year thereafter, the
19consolidated school district's revenue limit shall be determined as provided under
20par.
(i) (L), except as follows:
AB1013,84
21Section
84
.
Nonstatutory provisions.
AB1013,40,2222
(1)
Tax rebate for 2022.
AB1013,40,2323
(a) In this subsection:
AB1013,40,25
241. “Claimant" means an individual who is eligible to receive a rebate under this
25subsection.
AB1013,41,1
12. “Department" means the department of revenue.
AB1013,41,3
23. “Full-year resident" means an individual who was a resident of this state
3for the entire year of 2021.
AB1013,41,5
44. “Nonresident" means an individual who was not a resident of this state for
5any part of 2021.
AB1013,41,7
65. “Part-year resident" means an individual who was a resident of this state
7for some part of 2021.
AB1013,41,118
(b) Subject to the limitations and conditions under this subsection, an
9individual who is a full-year resident or part-year resident is eligible to receive a
10rebate, as determined under par. (c
) or (d), but a nonresident is not eligible to receive
11a rebate under this subsection.
AB1013,41,2112
(c) A claimant who files a Wisconsin individual income tax return for the
13taxable year beginning after December 31, 2020, and before January 1, 2022, on or
14before the unextended due date shall receive a rebate under this subsection equal to
15$150, multiplied by the number of personal exemptions claimed on the claimant's
16individual income tax return. A part-year resident who files a Wisconsin individual
17income tax return for the taxable year beginning after December 31, 2020, and before
18January 1, 2022, on or before the unextended due date may receive the rebate if the
19part-year resident was domiciled in this state on December 31, 2021. The
20department of administration shall make the payment under this paragraph as
21provided in par. (g) without any further action required of the claimant.
AB1013,42,822
(d) A claimant who has not filed a Wisconsin individual income tax return for
23the taxable year beginning after December 31, 2020, and before January 1, 2022, on
24or before the unextended due date because the claimant anticipates filing for or has
25filed for an extension or because the claimant does not anticipate filing such a return,
1but who is a full-year resident or part-year resident, may receive a rebate under this
2subsection equal to $150, multiplied by the number of personal exemptions that the
3claimant could have claimed on the claimant's Wisconsin individual income tax
4return for the taxable year beginning after December 31, 2020, and before January
51, 2022. A claimant is eligible to claim the rebate under this paragraph if the
6claimant is a resident of or is domiciled in this state on December 31, 2021, and
7maintains residency in this state at the time when the claimant files a claim as
8provided under par. (e).
AB1013,42,129
(e) The department shall establish a portal on its Internet site for a claimant
10to file a claim for the rebate as provided under par. (d
). The department shall
11establish a claim period ending on July 15, 2022, for claimants filing a claim under
12par. (d).
AB1013,42,1613
(f) The department shall establish procedures for claimants who do not receive
14a rebate for which they were otherwise eligible under this subsection to file a claim
15for the rebate by December 31, 2022. No individual may make a claim for a rebate
16under this subsection after December 31, 2022.
AB1013,42,2117
(g) For each rebate under this subsection approved by the department, the
18department shall certify the allowable amount of the rebate to the department of
19administration for payment to the claimant by check, share draft, or other draft
20drawn from the appropriation account under s. 20.835 (2) (cd). The department of
21administration shall make rebate payments beginning on July 15, 2022.
AB1013,43,222
(h) Section 71.80 (3) and (3m), as it applies to income tax refunds, applies to
23a rebate under this subsection. The department may enforce the rebate under this
24subsection and may take any action, conduct any proceeding, and proceed as it is
25authorized with respect to taxes under ch. 71. The income tax provisions in ch. 71
1relating to assessments, refunds, appeals, collection, interest, and penalties apply
2to the rebate under this subsection.
AB1013,43,73
(i) If a claimant becomes deceased after he or she filed his or her claim for a
4rebate under this subsection, the amount of the rebate for which the claimant is
5eligible shall be paid to the claimant's estate. For purposes of this paragraph, the
6department of health services shall supply, without charge, vital records information
7to the department of revenue.
AB1013,43,158
(j) Notwithstanding any other provision of state law that relates to
9determining, based on an individual's personal income or assets, that individual's
10eligibility for a state-funded grant, loan, monetary assistance, or other benefit, or
11the amount or extent of that grant, loan, monetary assistance, or other benefit, a
12state agency may not consider receipt of a onetime rebate under this subsection to
13be income or an asset of the individual. This paragraph shall be broadly construed
14to avoid determinations of ineligibility for a state-funded grant, loan, monetary
15assistance, or other benefit.
AB1013,43,2216
(k) By July 1, 2022, the department of health services shall request a waiver,
17to the extent permitted under federal law, from the secretary of the federal
18department of health and human services under
42 USC 1396n (c), and shall amend
19the state plan for services under
42 USC 1396, to authorize the department of health
20services to disregard receipt by an individual of a onetime rebate under this
21subsection in determining the individual's eligibility for Medical Assistance under
22s. 49.46 (1), 49.465, or 49.47 (4).
AB1013,44,223
(L) To the extent permitted under federal law, a state agency shall disregard
24receipt by an individual of a onetime rebate under this subsection in determining the
25individual's eligibility for a federally funded grant, loan, monetary assistance, or
1other benefit or in determining the amount or extent of that grant, loan, monetary
2assistance, or other benefit.
AB1013,44,74
(1)
General program operations. In the schedule under s. 20.005 (3) for the
5appropriation to the department of revenue under s. 20.566 (1) (a), the dollar amount
6for fiscal year 2021-22 is increased by $506,400 for the purpose of administering the
7rebate program under
Section 84 (1) of this act.
AB1013,44,118
(2)
Special education aid. In the schedule under s. 20.005 (3) for the
9appropriation to the department of public instruction under s. 20.255 (2) (b), the
10dollar amount for fiscal year 2022-23 is increased by $172,643,000 to increase
11funding for aids for special education under s. 115.88.
AB1013,44,1512
(3)
UW System; general program operations. In the schedule under s. 20.005
13(3) for the appropriation to the Board of Regents of the University of Wisconsin
14System under s. 20.285 (1) (a), the dollar amount for fiscal year 2022-23 is increased
15by $111,000,000 for the purpose for which the appropriation is made.
AB1013,44,1916
(4)
State aids for technical colleges. In the schedule under s. 20.005 (3) for
17the appropriation to the technical college system board under s. 20.292 (1) (d), the
18dollar amount for fiscal year 2022-23 is increased by $28,000,000 for the purpose for
19which the appropriation is made.
AB1013,44,2320
(5)
General equalization aids. In the schedule under s. 20.005 (3) for the
21appropriation to the department of public instruction under s. 20.255 (2) (ac), the
22dollar amount for fiscal year 2022-23 is increased by $188,000,000 for the purpose
23for which the appropriation is made.
AB1013,45,224
(6)
School breakfast program. In the schedule under s. 20.005 (3) for the
25appropriation to the department of public instruction under s. 20.255 (2) (cm), the
1dollar amount for fiscal year 2022-23 is increased by $2,559,500 for the purpose for
2which the appropriation is made.
AB1013,45,63
(7)
English learner categorical aid. In the schedule under s. 20.005 (3) for
4the appropriation to the department of public instruction under s. 20.255 (2) (cc), the
5dollar amount for fiscal year 2022-23 is increased by $18,287,200 for the purpose for
6which the appropriation is made.
AB1013,45,107
(8)
Mental health and pupil wellness aid. In the schedule under s. 20.005 (3)
8for the appropriation to the department of public instruction under s. 20.255 (2) (da),
9the dollar amount for fiscal year 2022-23 is increased by $18,000,000 for the purpose
10for which the appropriation is made.
AB1013,45,1411
(9)
Special education transition readiness grants. In the schedule under s.
1220.005 (3) for the appropriation to the department of public instruction under s.
1320.255 (2) (bg), the dollar amount for fiscal year 2022-23 is increased by $1,500,000
14for the purpose for which the appropriation is made.
AB1013,45,1815
(10)
Additional special education aid. In the schedule under s. 20.005 (3) for
16the appropriation to the department of public instruction under s. 20.255 (2) (bd), the
17dollar amount for fiscal year 2022-23 is increased by $5,719,500 for the purpose for
18which the appropriation is made.
AB1013,45,2219
(11)
Summer school grant program. In the schedule under s. 20.005 (3) for the
20appropriation to the department of public instruction under s. 20.255 (2) (dj), the
21dollar amount for fiscal year 2022-23 is increased by $3,600,000 to provide funding
22for grants under s. 115.447.
AB1013,86
23Section
86.
Initial applicability.
AB1013,46,224
(1)
English learner categorical aid. The treatment of ss. 115.96 (1), 115.97
25(1) and (6), and 115.977 (2), the renumbering and amendment of ss. 115.993 and
1115.996, and the creation of ss. 115.993 (2) and (3) and 115.996 (3) first apply to aid
2paid under s. 115.995 in the 2022-23 school year.
AB1013,46,43
(2)
Summer school grant program. The treatment of s. 115.447 (2) (intro.) first
4applies to the 2022-23 school year.
AB1013,87
5Section
87.
Effective dates. This act takes effect on July 1, 2022, except as
6follows:
AB1013,46,87
(1)
The treatment of ss. 20.835 (2) (cd), 71.07 (8p) and (9g) (b), and 71.10 (4) (hd)
8and
Sections 84 (1) and 85 (1
) of this act take effect on the day after publication.