This is the preview version of the Wisconsin State Legislature site.
Please see http://docs.legis.wisconsin.gov for the production version.
Because this bill relates to an exemption from state or local taxes, it may be
referred to the Joint Survey Committee on Tax Exemptions for a report to be printed
as an appendix to the bill.
For further information see the state and local fiscal estimate, which will be
printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB2,1 1Section 1. 48.561 (3) (a) 3. of the statutes is amended to read:
AB2,7,32 48.561 (3) (a) 3. Through a deduction of $20,101,300 from any state payment
3due that county under s. 79.035, 79.04, or 79.08 79.02 (1), as provided in par. (b).
AB2,2 4Section 2. 48.561 (3) (b) of the statutes is amended to read:
AB2,7,165 48.561 (3) (b) The department of administration shall collect the amount
6specified in par. (a) 3. from a county having a population of 750,000 or more by
7deducting all or part of that amount from any state payment due that county under
8s. 79.035, 79.04, or 79.08 79.02 (1). The department of administration shall notify
9the department of revenue, by September 15 of each year, of the amount to be
10deducted from the state payments due under s. 79.035, 79.04, or 79.08 79.02 (1). The
11department of administration shall credit all amounts collected under this
12paragraph to the appropriation account under s. 20.437 (1) (kw) and shall notify the
13county from which those amounts are collected of that collection. The department
14may not expend any moneys from the appropriation account under s. 20.437 (1) (cx)
15for providing services to children and families under s. 48.48 (17) until the amounts
16in the appropriation account under s. 20.437 (1) (kw) are exhausted.
AB2,3 17Section 3 . 59.25 (3) (i) of the statutes is amended to read:
AB2,8,9
159.25 (3) (i) Make annually, on the 3rd Monday of March, a certified statement,
2and forward the statement to each municipal clerk in the county, showing the
3amount of money paid from the county treasury during the year next preceding to
4each municipal treasurer in the county. The statement shall specify the date of each
5payment, the amount thereof and the account upon which the payment was made.
6It shall be unlawful for any county treasurer to pay to the treasurer of any town any
7money in the hands of the county treasurer belonging to the town from the 3rd
8Monday of March until 10 days after the annual town meeting except upon the
9written order of the town board.
AB2,4 10Section 4. 66.0602 (3) (h) 2. a. of the statutes is amended to read:
AB2,8,1711 66.0602 (3) (h) 2. a. The total charges assessed by the joint fire department or
12the joint emergency medical services district for the current year increase, relative
13to the total charges assessed by the joint fire department or the joint emergency
14medical services district for the previous year, by a percentage that is less than or
15equal to the percentage change in the U.S. consumer price index for all urban
16consumers, U.S. city average, as determined by the U.S. department of labor, for the
1712 months ending on September 30 August 31 of the year of the levy, plus 2 percent.
AB2,5 18Section 5. 66.0602 (6) (a) of the statutes is amended to read:
AB2,8,2119 66.0602 (6) (a) Reduce the amount of county and municipal aid payments the
20payment
to the political subdivision under s. 79.035 79.02 (1) in the following year
21by an amount equal to the amount of the penalized excess.
AB2,6 22Section 6. 66.0602 (6) (b) of the statutes is amended to read:
AB2,8,2423 66.0602 (6) (b) Ensure that the amount of any reductions in county and
24municipal aid
payments under par. (a) lapses to the general fund.
AB2,7 25Section 7. 66.1105 (6m) (d) 4. of the statutes is amended to read:
AB2,9,8
166.1105 (6m) (d) 4. If an annual report is not timely filed under par. (c), the
2department of revenue shall notify the city that the report is past due. If the city does
3not file the report within 60 days of the date on the notice, except as provided in this
4subdivision, the department shall charge the city a fee of $100 per day for each day
5that the report is past due, up to a maximum penalty of $6,000 per report. If the city
6does not pay within 30 days of issuance, the department of revenue shall reduce and
7withhold the amount of the shared revenue payments to the city under subch. I of
8ch. 79
s. 79.02 (1), in the following year, by an amount equal to the unpaid penalty.
AB2,8 9Section 8 . 70.11 (4) (b) 3. of the statutes is created to read:
AB2,9,1310 70.11 (4) (b) 3. Leasing all or part of property described in par. (a) that is owned
11by a church or religious association or institution to an educational association or
12institution exempt under par. (a) does not render the property taxable, regardless of
13how the lessor uses the leasehold income.
AB2,9 14Section 9. 70.46 (4) of the statutes is amended to read:
AB2,9,2315 70.46 (4) No board of review may be constituted unless it includes at least one
16voting member who, within 2 years of the board's first meeting, has attended
all
17members complete in each year
a training session under s. 73.03 (55) and unless that
18member is the municipality's chief executive officer or that officer's designee
. All but
19one member of the board may satisfy the training requirement under this subsection
20by participating in the training electronically. At least one member shall attend
21training in-person each year
. The municipal clerk shall provide an affidavit to the
22department of revenue stating whether the requirement under this subsection has
23been fulfilled.
AB2,10 24Section 10. 70.855 (4) (b) of the statutes is amended to read:
AB2,10,5
170.855 (4) (b) If the department of revenue does not receive the fee imposed on
2a municipality under par. (a) by March 31 of the year following the department's
3determination under sub. (2) (b), the department shall reduce the distribution made
4to the municipality under s. 79.02 (2) (b) (1) by the amount of the fee and shall
5transfer that amount to the appropriation under s. 20.566 (2) (ga).
AB2,11 6Section 11. 70.995 (8) (c) 1. of the statutes is amended to read:
AB2,10,217 70.995 (8) (c) 1. All objections to the amount, valuation, taxability, or change
8from assessment under this section to assessment under s. 70.32 (1) of property shall
9be first made in writing on a form prescribed by the department of revenue that
10specifies that the objector shall set forth the reasons for the objection, the objector's
11estimate of the correct assessment, and the basis under s. 70.32 (1) for the objector's
12estimate of the correct assessment. An objection shall be filed with the state board
13of assessors within the time prescribed in par. (b) 1. A $45 $200 fee shall be paid when
14the objection is filed unless a fee has been paid in respect to the same piece of property
15and that appeal has not been finally adjudicated. The objection is not filed until the
16fee is paid. Neither the state board of assessors nor the tax appeals commission may
17waive the requirement that objections be in writing. Persons who own land and
18improvements to that land may object to the aggregate value of that land and
19improvements to that land, but no person who owns land and improvements to that
20land may object only to the valuation of that land or only to the valuation of
21improvements to that land.
AB2,12 22Section 12. 70.995 (8) (d) of the statutes is amended to read:
AB2,11,1023 70.995 (8) (d) A municipality may file an objection with the state board of
24assessors to the amount, valuation, or taxability under this section or to the change
25from assessment under this section to assessment under s. 70.32 (1) of a specific

1property having a situs in the municipality, whether or not the owner of the specific
2property in question has filed an objection. Objection shall be made on a form
3prescribed by the department and filed with the board within the time prescribed in
4par. (b) 1. If the person assessed files an objection and the municipality affected does
5not file an objection, the municipality affected may file an appeal to that objection
6within 15 days after the person's objection is filed. A $45 $200 filing fee shall be paid
7when the objection is filed unless a fee has been paid in respect to the same piece of
8property and that appeal has not been finally adjudicated. The objection is not filed
9until the fee is paid. The board shall forthwith notify the person assessed of the
10objection filed by the municipality.
AB2,13 11Section 13 . 70.995 (14) (b) of the statutes is amended to read:
AB2,11,1512 70.995 (14) (b) If the department of revenue does not receive the fee imposed
13on a municipality under par. (a) by March 31 of each year, the department shall
14reduce the distribution made to the municipality under s. 79.02 (2) (b) (1) by the
15amount of the fee.
AB2,14 16Section 14 . 71.01 (6) (c), (d), (e), (f), (g), (h) and (i) of the statutes are repealed.
AB2,15 17Section 15 . 71.01 (6) (j) 3. m. of the statutes is created to read:
AB2,11,1918 71.01 (6) (j) 3. m. Sections 101 (m), (n), (o), (p), and (q) and 104 (a) of division
19U of P.L. 115-141.
AB2,16 20Section 16 . 71.01 (6) (j) 3. n. of the statutes is created to read:
AB2,11,2221 71.01 (6) (j) 3. n. Section 102 of division M and sections 110, 111, and 116 (b)
22of division O of P.L. 116-94.
AB2,17 23Section 17 . 71.01 (6) (k) 3. of the statutes is amended to read:
AB2,12,424 71.01 (6) (k) 3. For purposes of this paragraph, “Internal Revenue Code" does
25not include amendments to the federal Internal Revenue Code enacted after

1December 31, 2016, except that “Internal Revenue Code” includes sections 11024,
211025, and 13543 of P.L. 115-97; sections 40307 and 40413 of P.L. 115-123; and
3section 102 of division M and sections 110, 111, and 116 (b) of division O of P.L.
4116-94
.
AB2,18 5Section 18 . 71.01 (6) (L) 1. of the statutes is amended to read:
AB2,12,106 71.01 (6) (L) 1. For taxable years beginning after December 31, 2017, and
7before January 1, 2021,
for individuals and fiduciaries, except fiduciaries of nuclear
8decommissioning trust or reserve funds, “Internal Revenue Code" means the federal
9Internal Revenue Code as amended to December 31, 2017, except as provided in
10subds. 2. and 3. and s. 71.98 and subject to subd. 4.
AB2,19 11Section 19. 71.01 (6) (L) 3. of the statutes is amended to read:
AB2,12,1912 71.01 (6) (L) 3. For purposes of this paragraph, “Internal Revenue Code" does
13not include amendments to the federal Internal Revenue Code enacted after
14December 31, 2017, except that “Internal Revenue Code” includes sections 40307
15and 40413 of P.L. 115-123; section 1203 of P.L. 116-25; section 102 of division M,
16sections 108, 110, 111, 115, 116 (a) and (b), 204, 206, 302, and 601 of division O, section
171302 of division P, and sections 131, 202 (d), 204 (c), 205, and 301 of division Q of P.L.
18116-94; section 2 (b) of P.L. 116-98; and
sections 1106, 2202, 2203, 2204, 2205, 2206,
192307, 3608, 3609, 3701, and 3702 of division A of P.L. 116-136.
AB2,20 20Section 20 . 71.01 (6) (L) 4. of the statutes is amended to read:
AB2,13,221 71.01 (6) (L) 4. For purposes of this paragraph, the provisions of federal public
22laws that directly or indirectly affect the Internal Revenue Code, as defined in this
23paragraph, apply for Wisconsin purposes at the same time as for federal purposes,
24except that changes made by P.L. 115-63 and sections 11026, 11027, 11028, 13207,

113306, 13307, 13308, 13311, 13312, 13501, 13705, 13821, and 13823 of P.L. 115-97
2first apply for taxable years beginning after December 31, 2017
.
AB2,21 3Section 21 . 71.01 (6) (m) of the statutes is created to read:
AB2,13,84 71.01 (6) (m) 1. For taxable years beginning after December 31, 2020, for
5individuals and fiduciaries, except fiduciaries of nuclear decommissioning trust or
6reserve funds, “Internal Revenue Code” means the federal Internal Revenue Code
7as amended to December 31, 2019, except as provided in subds. 2. and 3. and s. 71.98
8and subject to subd. 4.
AB2,14,69 2. For purposes of this paragraph, “Internal Revenue Code” does not include
10the following provisions of federal public laws for taxable years beginning after
11December 31, 2020: section 13113 of P.L. 103-66; sections 1, 3, 4, and 5 of P.L.
12106-519; sections 101, 102, and 422 of P.L. 108-357; sections 1310 and 1351 of P.L.
13109-58; section 11146 of P.L. 109-59; section 403 (q) of P.L. 109-135; section 513 of
14P.L. 109-222; sections 104 and 307 of P.L. 109-432; sections 8233 and 8235 of P.L.
15110-28; section 11 (e) and (g) of P.L. 110-172; section 301 of P.L. 110-245; section
1615351 of P.L. 110-246; section 302 of division A, section 401 of division B, and sections
17312, 322, 502 (c), 707, and 801 of division C of P.L. 110-343; sections 1232, 1241, 1251,
181501, and 1502 of division B of P.L. 111-5; sections 211, 212, 213, 214, and 216 of P.L.
19111-226; sections 2011 and 2122 of P.L. 111-240; sections 753, 754, and 760 of P.L.
20111-312; section 1106 of P.L. 112-95; sections 104, 318, 322, 323, 324, 326, 327, and
21411 of P.L. 112-240; P.L. 114-7; section 1101 of P.L. 114-74; section 305 of division
22P of P.L. 114-113; sections 123, 125 to 128, 143, 144, 151 to 153, 165 to 167, 169 to
23171, 189, 191, 307, 326, and 411 of division Q of P.L. 114-113; sections 11011, 11012,
2413201 (a) to (e) and (g), 13206, 13221, 13301, 13304 (a), (b), and (d), 13531, 13601,
2513801, 14101, 14102, 14103, 14201, 14202, 14211, 14212, 14213, 14214, 14215,

114221, 14222, 14301, 14302, 14304, and 14401 of P.L. 115-97; sections 40304, 40305,
240306, and 40412 of P.L. 115-123; section 101 (c) of division T of P.L. 115-141;
3sections 101 (d) and (e), 102, 201 to 207, 301, 302, and 401 (a) (47) and (195), (b) (13),
4(17), (22) and (30), and (d) (1) (D) (v), (vi), and (xiii) and (xvii) (II) of division U of P.L.
5115-141; and section 301 of division O and sections 101, 102, 103, 104, 114, 115, 116,
6117, 118, 130, 132, and 145 of division Q of P.L. 116-94.
AB2,14,127 3. For purposes of this paragraph, “Internal Revenue Code” does not include
8amendments to the federal Internal Revenue Code enacted after December 31, 2019,
9except that "Internal Revenue Code" includes sections 7001, 7002, 7003, 7004, and
107005 of division G of P.L. 116-127 and sections 1106, 2201, 2202, 2203, 2204, 2205,
112206, 2301, 2302, 2303, 2305, 2307, 2308, 3606, 3608, 3609, 3701, 3702, and 4007 of
12division A of P.L. 116-136.
AB2,14,2013 4. For purposes of this paragraph, the provisions of federal public laws that
14directly or indirectly affect the Internal Revenue Code, as defined in this paragraph,
15apply for Wisconsin purposes at the same time as for federal purposes, except that
16changes made by section 13516 of P.L. 115-97, sections 20101, 20102, 20104, 20201,
1740201, 40202, 40203, 40308, 40309, 40311, 40414, 41101, 41107, 41115, and 41116
18of P.L. 115-123, section 101 (a), (b), and (h) of division U of P.L. 115-141, section 1122
19of P.L. 116-92, sections 201, 202, and 204 (a) and (b) of division Q of P.L. 116-94, and
20section 2 of P.L. 116-98 apply for taxable years beginning after December 31, 2020.
AB2,22 21Section 22 . 71.01 (7g) of the statutes is created to read:
AB2,14,2322 71.01 (7g) For purposes of s. 71.01 (6) (b), 2013 stats., “Internal Revenue Code"
23includes section 109 of division U of P.L. 115-141.
AB2,23 24Section 23 . 71.05 (1) (ae) of the statutes is repealed.
AB2,24 25Section 24 . 71.05 (1) (am) of the statutes is amended to read:
AB2,15,3
171.05 (1) (am) Military retirement systems. All retirement payments received
2from the U.S. military employee retirement system, to the extent that such payments
3are not exempt under par. (a) or (ae) or sub. (6) (b) 54.
AB2,25 4Section 25 . 71.05 (1) (an) of the statutes is amended to read:
AB2,15,95 71.05 (1) (an) Uniformed services retirement benefits. All retirement payments
6received from the U.S. government that relate to service with the coast guard, the
7commissioned corps of the national oceanic and atmospheric administration, or the
8commissioned corps of the public health service, to the extent that such payments are
9not exempt under par. (a), (ae), or (am) or sub. (6) (b) 54.
AB2,26 10Section 26 . 71.05 (6) (b) 4. of the statutes is renumbered 71.05 (6) (b) 4. (intro.)
11and amended to read:
AB2,16,812 71.05 (6) (b) 4. (intro.) Disability payments other than disability payments that
13are paid from a retirement plan, the payments from which are exempt under sub.
14subs. (1) (ae), (am), and (an) and (6) (b) 54., if the individual either is single or is
15married and files a joint return, to the extent those payments are excludable under
16section 105 (d) of the Internal Revenue Code as it existed immediately prior to its
17repeal in 1983 by section 122 (b) of P.L. 98-21, except that if an individual is divorced
18during the taxable year that individual may subtract an amount only if that person
19is disabled and the amount that may be subtracted then is $100 for each week that
20payments are received or the amount of disability pay reported as income, whichever
21is less. If the exclusion under this subdivision is claimed on a joint return and only
22one of the spouses is disabled, the maximum exclusion is $100 for each week that
23payments are received or the amount of disability pay reported as income, whichever
24is less.
and is under 65 years of age before the close of the taxable year to which the
25subtraction relates, retired on disability, and, when the individual retired, was

1permanently and totally disabled. In this subdivision, “permanently and totally
2disabled" means an individual who is unable to engage in any substantial gainful
3activity by reason of any medically determinable physical or mental impairment that
4can be expected to result in death or which has lasted or can be expected to last for
5a continuous period of not less than 12 months. An individual shall not be considered
6permanently and totally disabled for purposes of this subdivision unless proof is
7furnished in such form and manner, and at such times, as prescribed by the
8department. The exclusion under this subdivision shall be determined as follows:
AB2,27 9Section 27 . 71.05 (6) (b) 4. a. to c. of the statutes are created to read:
AB2,16,1310 71.05 (6) (b) 4. a. If the individual is single and the individual's federal adjusted
11gross income in the year to which the subtraction relates is less than $20,200, the
12maximum subtraction is $100 for each week that payments are received or the
13amount of disability pay reported as income, whichever is less.
AB2,16,1814 b. If the individual is married and filing a joint return and the couple's federal
15adjusted gross income in the year to which the subtraction relates is less than
16$20,200, or $25,400 if both spouses are disabled, the maximum subtraction is $100
17for each week that payments are received, per spouse if both spouses are disabled,
18or the amount of disability pay reported as income, whichever is less.
AB2,16,2319 c. If the federal adjusted gross income of the individual, or individuals if filing
20a joint return, for the taxable year, determined without regard to this subd. 4.,
21exceeds $15,000, the amount subtracted under this subd. 4. for the taxable year shall
22be reduced by an amount equal to the excess of the federal adjusted gross income over
23$15,000.
AB2,28 24Section 28 . 71.05 (6) (b) 17. and 18. of the statutes are repealed.
AB2,29 25Section 29 . 71.05 (6) (b) 19. c. of the statutes is amended to read:
AB2,17,6
171.05 (6) (b) 19. c. For taxable years beginning before January 1, 2021, for a
2person who is a nonresident or a part-year resident of this state, modify the amount
3calculated under subd. 19. b. by multiplying the amount by a fraction the numerator
4of which is the person's net earnings from a trade or business that are taxable by this
5state and the denominator of which is the person's total net earnings from a trade
6or business.
AB2,30 7Section 30 . 71.05 (6) (b) 19. cm. of the statutes is created to read:
AB2,17,208 71.05 (6) (b) 19. cm. For taxable years beginning after December 31, 2020, for
9a person who is a nonresident or a part-year resident of this state, modify the amount
10calculated under subd. 19. b. by multiplying the amount by a fraction the numerator
11of which is the person's wages, salary, tips, unearned income, and net earnings from
12a trade or business that are taxable by this state and the denominator of which is the
13person's total wages, salary, tips, unearned income, and net earnings from a trade
14or business. In this subd. 19. cm., for married persons filing separately “ wages,
15salary, tips, unearned income, and net earnings from a trade or business" means the
16separate wages, salary, tips, unearned income, and net earnings from a trade or
17business of each spouse, and for married persons filing jointly “wages, salary, tips,
18unearned income, and net earnings from a trade or business" means the total wages,
19salary, tips, unearned income, and net earnings from a trade or business of both
20spouses.
AB2,31 21Section 31 . 71.05 (6) (b) 19. d. of the statutes is amended to read:
AB2,17,2422 71.05 (6) (b) 19. d. Reduce For taxable years beginning before January 1, 2021,
23reduce
the amount calculated under subd. 19. b. or c. to the person's aggregate net
24earnings from a trade or business that are taxable by this state.
AB2,32 25Section 32 . 71.05 (6) (b) 19. dm. of the statutes is created to read:
AB2,18,4
171.05 (6) (b) 19. dm. For taxable years beginning after December 31, 2020,
2reduce the amount calculated under subd. 19. b. or cm. to the person's aggregate
3wages, salary, tips, unearned income, and net earnings from a trade or business that
4are taxable by this state.
AB2,33 5Section 33 . 71.05 (6) (b) 20., 36., 37., 39., 40. and 41. of the statutes are
6repealed.
AB2,34 7Section 34 . 71.05 (6) (b) 54. of the statutes is created to read:
AB2,18,138 71.05 (6) (b) 54. Except for a payment that is exempt under sub. (1) (a), (am),
9or (an), or that is exempt as a railroad retirement benefit, for taxable years beginning
10after December 31, 2019, up to $5,000 of payments or distributions received each
11year by an individual from a qualified retirement plan under the Internal Revenue
12Code or from an individual retirement account established under 26 USC 408, if all
13of the following conditions apply:
AB2,18,1514 a. The individual is at least 65 years of age before the close of the taxable year
15to which the exemption claim relates.
AB2,18,1816 b. If the individual is single or files as head of household, his or her federal
17adjusted gross income in the year to which the exemption claim relates is less than
18$15,000.
AB2,18,2019 c. If the individual is married and is a joint filer, the couple's federal adjusted
20gross income in the year to which the exemption claim relates is less than $30,000.
AB2,18,2321 d. If the individual is married and files a separate return, the sum of both
22spouses' federal adjusted gross income in the year to which the exemption claim
23relates is less than $30,000.
AB2,35 24Section 35 . 71.07 (5) (a) 15. of the statutes is amended to read:
AB2,19,6
171.07 (5) (a) 15. The amount claimed as a deduction for medical care insurance
2under section 213 of the Internal Revenue Code that is exempt from taxation under
3s. 71.05 (6) (b) 17. to 20. 19., 35., 36., 37., 38., 39., 40., 41., and 42. and the amount
4claimed as a deduction for a long-term care insurance policy under section 213 (d)
5(1) (D) of the Internal Revenue Code, as defined in section 7702B (b) of the Internal
6Revenue Code that is exempt from taxation under s. 71.05 (6) (b) 26.
AB2,36 7Section 36. 71.07 (9m) (h) of the statutes is amended to read:
AB2,19,198 71.07 (9m) (h) Any person, including a nonprofit entity described in section 501
9(c) (3) of the Internal Revenue Code, may sell or otherwise transfer the credit under
10par. (a) 2m. or 3., in whole or in part, to another person who is subject to the taxes
11imposed under s. 71.02, 71.23, or 71.43, if the person notifies the department of the
12transfer, and submits with the notification a copy of the transfer documents, and the
13department certifies ownership of the credit with each transfer. The transferor may
14file a claim for more than one taxable year on a form prescribed by the department
15to compute all years of the credit under par. (a) 2m. or 3., at the time of the transfer
16request. The transferee may first use the credit to offset tax in the taxable year of
17the transferor in which the transfer occurs and may use the credit only to offset tax
18in taxable years otherwise allowed to be claimed and carried forward by the original
19claimant.
AB2,37 20Section 37 . 71.22 (4) (c), (d), (e), (f), (g), (h) and (i) of the statutes are repealed.
AB2,38 21Section 38 . 71.22 (4) (j) 3. m. of the statutes is created to read:
AB2,19,2322 71.22 (4) (j) 3. m. Sections 101 (m), (n), (o), (p), and (q) and 104 (a) of division
23U of P.L. 115-141.
AB2,39 24Section 39 . 71.22 (4) (j) 3. n. of the statutes is created to read:
AB2,20,2
171.22 (4) (j) 3. n. Section 102 of division M and sections 110, 111, and 116 (b)
2of division O of P.L. 116-94.
AB2,40 3Section 40 . 71.22 (4) (k) 3. of the statutes is amended to read:
AB2,20,94 71.22 (4) (k) 3. For purposes of this paragraph, “Internal Revenue Code" does
5not include amendments to the federal Internal Revenue Code enacted after
6December 31, 2016, except that “Internal Revenue Code” includes sections 11024,
711025, and 13543 of P.L. 115-97; sections 40307 and 40413 of P.L. 115-123; and
8section 102 of division M and sections 110, 111, and 116 (b) of division O of P.L.
9116-94
.
AB2,41 10Section 41 . 71.22 (4) (L) 1. of the statutes is amended to read:
Loading...
Loading...