Chapter 20

20.765(3)(m) (m) Federal aid. All moneys received from the federal government as authorized by the governor under s. 16.54, for the legislative service agency to which directed.

20.765(4) (4) Capitol offices relocation.

20.765(4)(a) (a) Capitol offices relocation costs. Biennially, the amounts in the schedule for office relocation costs related to the assembly, senate, and legislative service agencies. Expenditures from this appropriation may be made only with the approval of the cochairpersons of the joint committee on legislative organization.

20.765 History History: 1971 c. 125; 1973 c. 90, 333; 1975 c. 39, 266; 1977 c. 29 ss. 355 to 358, 1654 (1); 1977 c. 418; 1977 c. 449 s. 496; 1979 c. 34; 1981 c. 20; 1983 a. 27; 1983 a. 192 s. 303 (3); 1983 a. 308; 1987 a. 119, 354, 399; 1989 a. 31, 66; 1991 a. 39, 269; 1993 a. 16, 52; 1995 a. 27, 162; 1997 a. 27, 237; 1999 a. 9; 2001 a. 107, 109; 2003 a. 33; 2005 a. 25, 316; 2007 a. 20; 2015 a. 196; 2017 a. 200; 2021 a. 58.

subch. IX of ch. 20 SUBCHAPTER IX

GENERAL APPROPRIATIONS

20.835 20.835 Shared revenue and tax relief. There is appropriated for distribution as follows:

20.835(1) (1) Shared revenue payments.

20.835(1)(dm) (dm) Public utility distribution account. A sum sufficient to make the payments under s. 79.04.

20.835(1)(k) (k) State aid; nontaxable tribal land. The amounts in the schedule to make payments to compensate for not being able to impose local general property taxes on real property exempt from taxation under the 1854 Treaty of La Pointe. All moneys transferred from the appropriation account under s. 20.505 (8) (hm) 18m. shall be credited to this appropriation account. Notwithstanding s. 20.001 (3) (a), the unencumbered balance on June 30 of each year shall revert to the appropriation account under s. 20.505 (8) (hm).

20.835(1)(r) (r) County and municipal aid account; police and fire protection fund.

20.835 Note NOTE: Par. (r) was repealed by 2023 Wis. Act 19.

20.835(1)(s) (s) Expenditure restraint incentive program account. From the local government fund, a sum sufficient to make the payments under s. 79.05 (3), plus the amounts under s. 79.05 (7).

20.835(1)(t) (t) County and municipal aid account. From the local government fund, a sum sufficient to make payments to counties, towns, villages, and cities under s. 79.036.

20.835(1)(u) (u) State aid, local government fund; tax exempt property. From the local government fund, the amounts in the schedule to make the state aid payments under s. 79.095.

20.835(1)(v) (v) State aid, local government fund; repeal of personal property taxes. From the local government fund, the amounts in the schedule to make payments as provided under s. 79.0965.

20.835(1)(w) (w) State aid, local government fund; personal property tax exemption. From the local government fund, the amounts in the schedule to make the state aid payments under s. 79.096.

20.835(1)(x) (x) State aid, local government fund; video service provider fee. From the local government fund, the amounts in the schedule to make the state aid payments under s. 79.097.

20.835(1)(y) (y) Supplemental county and municipal aid account. From the local government fund, a sum sufficient to make the payments under s. 79.037.

20.835(1)(za) (za) Innovation account. From the local government fund, as a continuing appropriation, the amounts in the schedule to make the payments under s. 79.038 (1) (em).

20.835(1)(zb) (zb) Innovation planning grants. From the local government fund, as a continuing appropriation, the amounts in the schedule to make the payments under s. 79.038 (2) (b).

20.835(2) (2) Tax relief.

20.835(2)(b) (b) Claim of right credit. A sum sufficient to make the payments under s. 71.07 (1).

20.835(2)(bb) (bb) Jobs tax credit. A sum sufficient to make the payments under ss. 71.07 (3q) (d) 2., 71.28 (3q) (d) 2., and 71.47 (3q) (d) 2.

20.835(2)(bg) (bg) Business development credit. A sum sufficient to make the payments under ss. 71.07 (3y) (d) 2., 71.28 (3y) (d) 2., and 71.47 (3y) (d) 2.

20.835(2)(br) (br) Interest payments on overassessments of manufacturing property. A sum sufficient to make the payments under s. 70.511 (2) (bm).

20.835(2)(c) (c) Homestead tax credit. A sum sufficient to pay the aggregate claims approved under subch. VIII of ch. 71.

20.835(2)(cc) (cc) Qualified child sales and use tax rebate for 2018. A sum sufficient to pay the claims approved under s. 77.68.

20.835(2)(co) (co) Enterprise zone jobs credit. A sum sufficient to make the payments under ss. 71.07 (3w) (c) 1., 71.28 (3w) (c) 1., and 71.47 (3w) (c) 1.

20.835(2)(cp) (cp) Electronics and information technology manufacturing zone credit. A sum sufficient to make the payments under ss. 71.07 (3wm) (d) 2. and 71.28 (3wm) (d) 2.

20.835(2)(d) (d) Research credit. A sum sufficient to make the payments under ss. 71.07 (4k) (e) 2. a., 71.28 (4) (k) 1., and 71.47 (4) (k) 1.

20.835(2)(dm) (dm) Farmland preservation credit. A sum sufficient to pay the aggregate claims approved under ss. 71.57 to 71.61.

20.835(2)(do) (do) Farmland preservation credit, 2010 and beyond. A sum sufficient to pay the aggregate claims approved under s. 71.613 (2).

20.835(2)(em) (em) Veterans and surviving spouses property tax credit. A sum sufficient to pay the claims approved under s. 71.07 (6e).

20.835(2)(ep) (ep) Cigarette and tobacco product tax refunds. A sum sufficient to pay refunds under ss. 139.323, 139.325, 139.803 and 139.805.

20.835(2)(f) (f) Earned income tax credit. A sum sufficient to pay the excess claims approved under s. 71.07 (9e) that are not paid under par. (kf).

20.835(2)(ff) (ff) Earned income tax credit; periodic payments. A sum sufficient to make the payments described under s. 73.03 (73) (c) 2.

20.835(2)(kf) (kf) Earned income tax credit; temporary assistance for needy families. The amounts in the schedule to be used to pay, to the extent permitted under federal law, the claims approved under s. 71.07 (9e). All moneys transferred from the appropriation account under s. 20.437 (2) (md) shall be credited to this appropriation account.

20.835(3) (3) State property tax relief.

20.835(3)(b) (b) School levy tax credit and first dollar credit. A sum sufficient to make the payments under s. 79.10 (4) and (5m).

20.835(3)(ef) (ef) Transfer to conservation fund; forestry. A sum sufficient in an amount equal to the amount to be paid into the conservation fund as determined under s. 70.58 (3) for the forestry purposes described under s. 70.58 (1). The amounts may be paid at such intervals during each fiscal year as the secretary of administration considers appropriate or necessary.

20.835(3)(q) (q) Lottery and gaming credit. From the lottery fund, a sum sufficient to make the payments under s. 79.10 (5) and (6m) (c).

20.835(3)(s) (s) Lottery and gaming credit; late applications. From the lottery fund, a sum sufficient to make payments for the lottery and gaming credit under s. 79.10 (10) (bm) and (bn).

20.835(4) (4) County and local taxes.

20.835(4)(g) (g) County taxes. All moneys received from the taxes imposed under s. 77.70 for distribution to the counties that enact an ordinance imposing taxes under that section and for interest payments on refunds under s. 77.76 (3), except that 0.75 percent of those tax revenues collected under that section shall be credited to the appropriation account under s. 20.566 (1) (g).

20.835(4)(gb) (gb) Special district taxes. All moneys received from the taxes imposed under s. 77.705, and all moneys received under s. 341.14 (6r) (b) 13. b., for the purpose of distribution to the special districts that adopt a resolution imposing taxes under subch. V of ch. 77, and for the purpose of financing a local professional baseball park district.

20.835 Note NOTE: Section 77.705 was repealed by 2023 Wis. Act 40.

20.835(4)(gd) (gd) Premier resort area tax. All moneys received from the tax imposed under subch. X of ch. 77, and from the appropriation account under s. 20.566 (1) (gf), for distribution to the municipality or county that imposed the tax, except that 3.0 percent of those moneys shall be credited to the appropriation account under s. 20.566 (1) (gf).

20.835(4)(ge) (ge) Local professional football stadium district taxes. All moneys received from the taxes imposed under s. 77.706, for the purpose of distribution to the special districts that adopt a resolution imposing taxes under subch. V of ch. 77, for the purpose of financing a local professional football stadium district, and for the purpose of making the payments under s. 77.76 (5) (a).

20.835(4)(gg) (gg) Local taxes. All moneys received from the taxes imposed under s. 66.0615 (1m) (a) and (b) and subchs. VIII and IX of ch. 77, and from the appropriation account under s. 20.566 (1) (gg), for distribution to the districts under subch. II of ch. 229 that impose those taxes, except that 2.55 percent of the moneys received from the taxes imposed under s. 66.0615 (1m) (a) and (b) and subchs. VIII and IX of ch. 77 shall be credited to the appropriation account under s. 20.566 (1) (gg).

20.835(4)(gi) (gi) Municipality taxes. All moneys received from the taxes imposed under s. 77.701 for distribution to the municipalities that enact an ordinance imposing taxes under that section and for interest payments on refunds under s. 77.76 (3r), except that 1.75 percent of those tax revenues collected under that section shall be credited to the appropriation account under s. 20.566 (1) (gi).

Effective date note NOTE: Par. (gi) is amended by 2023 Wis. Act 41 eff. on the July 1 immediately following the date of the notice published in the Wisconsin Administrative Register under s. 77.76 (3s) (b) 1., to read:

Effective date text (gi) Municipality taxes. All moneys received from the taxes imposed under s. 77.701 for distribution to the municipalities that enact an ordinance imposing taxes under that section and for interest payments on refunds under s. 77.76 (3r), except that 0.75 percent of those tax revenues collected under that section shall be credited to the appropriation account under s. 20.566 (1) (gi).

20.835(4)(k) (k) Baseball park facilities improvement fund. All moneys received from the appropriation account under s. 20.566 (1) (gi), for the purpose of making the payments under s. 77.76 (3s).

20.835(5) (5) Payments in lieu of taxes.

20.835(5)(r) (r) Payments for municipal services. From the local government fund, the amounts in the schedule to make payments for municipal services provided by municipalities to state facilities, as determined under s. 70.119 (7).

20.835 History History: 1971 c. 125 ss. 192 to 195, 521; 1971 c. 215; 1973 c. 90, 158, 333; 1975 c. 39; 1975 c. 372 s. 41; 1975 c. 424; 1977 c. 29, 31, 313, 418, 447; 1979 c. 34 ss. 637m to 643m, 2102 (46) (d); 1979 c. 221; 1979 c. 329 s. 25 (1); 1979 c. 350 s. 27 (1); 1981 c. 1, 20, 93, 317; 1983 a. 2 ss. 1, 12; 1983 a. 27 ss. 489m, 490m, 2202 (45); 1985 a. 29, 41, 205; 1987 a. 27 ss. 473 to 474r, 476; 1987 a. 92; 1987 a. 312 s. 17; 1987 a. 323, 328, 399, 411, 422; 1989 a. 31 ss. 551 to 557m, 564m; 1989 a. 56 s. 259; 1989 a. 336; 1991 a. 37; 1991 a. 39 ss. 250m, 653m to 659m; 1991 a. 225, 269; 1993 a. 16, 263; 1995 a. 27, 56, 209, 417; 1997 a. 27, 237; 1999 a. 5, 9, 10; 1999 a. 150 s. 672; 1999 a. 167; 2001 a. 16, 105, 109; 2003 a. 31, 33, 320; 2005 a. 25, 361, 405, 483; 2007 a. 20, 96, 97, 226; 2009 a. 2, 28, 269, 295; 2011 a. 32; 2011 a. 260 s. 80; 2013 a. 20; 2015 a. 55, 114; 2017 a. 58, 59, 270, 367; 2019 a. 9, 54; 2021 a. 58, 127; 2021 a. 238 ss. 6, 44; 2023 a. 19, 41.

20.855 20.855 Miscellaneous appropriations. There is appropriated for the following programs:

20.855(1) (1) Cash management expenses; interest and principal repayment.

20.855(1)(a) (a) Obligation on operating notes. A sum sufficient to pay principal, interest and premium, if any, due on operating notes, including amounts due on periodic payments, and to make payments under an agreement or ancillary arrangement entered into under s. 18.73 (5) (a), pursuant to resolutions authorizing the issuance of the operating notes under s. 18.73 (1).

20.855(1)(b) (b) Operating note expenses. A sum sufficient to pay for the expenses of issuing operating notes and reserves securing such notes issued under subch. III of ch. 18.

20.855(1)(bm) (bm) Payment of canceled drafts. A sum sufficient to pay demands under s. 20.912 (3).

20.855(1)(c) (c) Interest payments to program revenue accounts. A sum sufficient to pay interest on temporary reallocations of moneys from program revenue accounts under s. 20.002 (11).

20.855(1)(d) (d) Interest payments to segregated funds. A sum sufficient to pay interest on temporary reallocations of moneys from segregated funds under s. 20.002 (11).

20.855(1)(dm) (dm) Interest reimbursements to federal government. A sum sufficient to pay any interest reimbursement to the federal government relating to the timing of transfers of federal grant funds for programs that are funded with moneys from the general fund and that are covered in an agreement between the federal department of the treasury and the state under the federal Cash Management Improvement Act of 1990, as amended.

20.855(1)(e) (e) Interest on prorated local government payments. A sum sufficient to pay interest on payments to local units of government under s. 16.53 (11).

20.855(1)(f) (f) Payment of fees to financial institutions. A sum sufficient to pay fees to financial institutions relating to the investment of moneys in the general fund in the state investment fund, other than moneys in program revenue appropriation accounts under s. 20.285, that are not otherwise paid from earnings from the investment of the moneys.

20.855(1)(gm) (gm) Payment of canceled drafts; program revenues. From the appropriate program revenue and program revenue — service accounts, a sum sufficient to pay demands under s. 20.912 (3).

20.855(1)(q) (q) Redemption of operating notes. From the operating note redemption fund, a sum sufficient to pay principal, interest and premium, if any, due on operating notes issued under subch. III of ch. 18.

20.855(1)(r) (r) Interest payments to general fund. A sum sufficient to pay interest on temporary reallocations of moneys from the general fund under s. 20.002 (11).

20.855(1)(rm) (rm) Payment of canceled drafts; segregated revenues. From the appropriate segregated funds, a sum sufficient to pay demands under s. 20.912 (3).

20.855(3) (3) Capitol renovation expenses.

20.855(3)(b) (b) Capitol restoration and relocation planning. Biennially, the amounts in the schedule for the planning of capitol restoration projects and for planning a facility to house offices to be relocated from the capitol, legislative branch agencies or judicial branch agencies.

20.855(3)(c) (c) Historically significant furnishings. Biennially, the amounts in the schedule for the acquisition, restoration and replacement by the department of administration of historically significant furnishings under s. 16.838.

20.855(4) (4) Tax, assistance and transfer payments.

20.855(4)(a) (a) Interest on overpayment of taxes. A sum sufficient to pay interest on overpayments of taxes refunded or credited under s. 70.511 (2) (b), 71.89 (1), 71.90 (1) or 77.59 (6) (c).

20.855(4)(am) (am) Great Lakes protection fund contribution. As a continuing appropriation, the amounts in the schedule for the department of administration to make this state’s contribution to the Great Lakes protection fund under s. 14.84 and to pay any interest due the Great Lakes protection fund because of late payment of this state’s contribution.

20.855(4)(be) (be) Study of engineering. The amounts in the schedule, to be disbursed by the department of administration over a 3-year period, to make grants to a municipality or a non-profit organization in a 1st class city for the purpose of furthering the study of engineering to meet the needs of business and the state. This paragraph does not apply after June 30, 2012.

20.855(4)(bm) (bm) Oil pipeline terminal tax distribution. A sum sufficient to distribute oil pipeline terminal taxes to towns, villages, and cities under s. 76.24 (2) (am), except that the distribution paid from this appropriation in fiscal year 2006-07 may not exceed $652,100.

20.855(4)(bv) (bv) General fund supplement to veterans trust fund. From the general fund, a sum sufficient to be paid into the veterans trust fund to supplement the fund if it contains insufficient moneys, as determined by the secretary of administration, to be used for veterans programs.

20.855(4)(c) (c) Minnesota income tax reciprocity. A sum sufficient to pay to the state of Minnesota any losses of income taxes occurring because of income tax reciprocity between this state and Minnesota and any interest payments due under s. 71.10 (7).

20.855(4)(ca) (ca) Minnesota income tax reciprocity bench mark. The amounts in the schedule to fund a bench mark study by the department of revenue of the revenue loss under s. 71.10 (7) (b).

20.855(4)(cm) (cm) Illinois income tax reciprocity. For taxable years beginning after December 31, 1999, a sum sufficient to pay to the state of Illinois any losses of income taxes occurring because of income tax reciprocity between this state and Illinois and any interest payments due under s. 71.10 (7e).

20.855(4)(cn) (cn) Illinois income tax reciprocity bench mark. The amounts in the schedule to fund this state’s portion of a bench mark study by the department of revenue of the revenue loss under s. 71.10 (7e) (b).

20.855(4)(cr) (cr) Transfer to local exposition district. The amounts in the schedule to make payments to a local exposition district under s. 16.004 (21) (a).

Effective date note NOTE: Par. (cr) is repealed eff. 6-30-36 by 2015 Wis. Act 60.

20.855(4)(dr) (dr) Transfer to local exposition district. The amounts in the schedule to make payments to a local exposition district under s. 16.004 (21) (a).

Effective date note NOTE: Par. (dr) is repealed eff. 6-30-36 by 2015 Wis. Act 60.

20.855(4)(dt) (dt) Transfer for an endowment fund for WisconsinEye. Biennially, the amounts in the schedule to make a payment to the WisconsinEye Public Affairs Network, Inc., under s. 16.004 (22) for the establishment of an endowment fund. Moneys cannot be expended from this appropriation account after June 30, 2025.