SB566,101 Section 101 . 71.83 (1) (b) 5. of the statutes is amended to read:

SB566,37,20 71.83 (1) (b) 5. `Joint return after separate returns.' If the amount shown as the tax by the husband and wife spouses on a joint return filed under s. 71.03 (2) (g) to (L) exceeds the sum of the amounts shown as the tax on the separate return of each spouse and if any part of that excess is attributable to fraud with intent to evade tax at the time of the filing of that separate return, then 50 percent of the total amount of that excess shall be added to the tax.

SB566,102 Section 102 . 77.25 (8m) of the statutes is amended to read:

SB566,37,22 77.25 (8m) Between husband and wife spouses.

SB566,103 Section 103 . 77.54 (7) (b) 1. of the statutes is amended to read:

SB566,38,2 77.54 (7) (b) 1. The item is transferred to a child, spouse, parent, father-in-law, mother-in-law parent-in-law, daughter-in-law , or son-in-law of the transferor or, if the item is a motor vehicle, from the transferor to a corporation owned solely by the transferor or by the transferor's spouse.

SB566,104 Section 104 . 101.91 (5m) of the statutes is amended to read:

SB566,38,9 101.91 (5m) “Manufactured home community" means any plot or plots of ground upon which 3 or more manufactured homes that are occupied for dwelling or sleeping purposes are located. “Manufactured home community" does not include a farm where the occupants of the manufactured homes are the father, mother, son, daughter, brother or sister parents, children, or siblings of the farm owner or operator or where the occupants of the manufactured homes work on the farm.

SB566,105 Section 105 . 102.07 (5) (b) of the statutes is amended to read:

SB566,38,13 102.07 (5) (b) The parents, spouse, child, brother, sister, son-in-law, daughter-in-law, father-in-law, mother-in-law parent-in-law, brother-in-law, or sister-in-law of a farmer shall not be deemed the farmer's employees.

SB566,106 Section 106 . 102.07 (5) (c) of the statutes is amended to read:

SB566,38,21 102.07 (5) (c) A shareholder-employee of a family farm corporation shall be deemed a “farmer" for purposes of this chapter and shall not be deemed an employee of a farmer. A “family farm corporation" means a corporation engaged in farming all of whose shareholders are related as lineal ancestors or lineal descendants, whether by blood or by adoption, or as spouses, brothers, sisters, uncles, aunts, cousins, sons-in-law, daughters-in-law, fathers-in-law, mothers-in-law parents-in-law, brothers-in-law, or sisters-in-law of such lineal ancestors or lineal descendants.

SB566,107 Section 107. 102.51 (1) (a) 1. of the statutes is amended to read:

SB566,38,24 102.51 (1) (a) 1. A wife married person upon a husband his or her spouse with whom he or she is living at the time of his the spouse's death.

SB566,108 Section 108. 102.51 (1) (a) 2. of the statutes is repealed.

SB566,109 Section 109. 103.10 (1) (h) of the statutes is amended to read:

SB566,39,3 103.10 (1) (h) “Spouse" means an employee's legal husband or wife the person to whom an employee is legally married.

SB566,110 Section 110 . 103.165 (3) (a) 3. of the statutes is amended to read:

SB566,39,6 103.165 (3) (a) 3. The decedent's father or mother parent or parents if the decedent leaves no surviving spouse, domestic partner under ch. 770, or children.

SB566,111 Section 111. 111.32 (12) of the statutes is amended to read:

SB566,39,9 111.32 (12) “Marital status" means the status of being married, single, divorced, separated, or widowed a surviving spouse.

SB566,112 Section 112 . 115.76 (12) (a) 1. of the statutes is amended to read:

SB566,39,11 115.76 (12) (a) 1. A biological natural parent.

SB566,113 Section 113 . 115.76 (12) (a) 2. of the statutes is repealed.

SB566,114 Section 114 . 115.76 (12) (a) 3. of the statutes is repealed.

SB566,115 Section 115 . 115.76 (13) of the statutes is amended to read:

SB566,39,21 115.76 (13) “Person acting as a parent of a child" means a relative of the child or a private individual allowed to act as a parent of a child by the child's biological natural or adoptive parents or guardian, and includes the child's grandparent, neighbor, friend or private individual caring for the child with the explicit or tacit approval of the child's biological natural or adoptive parents or guardian. “Person acting as a parent of a child" does not include any person that receives public funds to care for the child if such funds exceed the cost of such care.

SB566,116 Section 116. 146.34 (1) (f) of the statutes is amended to read:

SB566,40,3 146.34 (1) (f) “Parent" means a biological natural parent, a husband who has consented to the artificial insemination of his wife under s. 891.40 or a parent by adoption. If the minor is a nonmarital child who is not adopted or whose parents do not subsequently intermarry under s. 767.803, “parent" includes a person adjudged in a judicial proceeding under ch. 48 to be the biological father of the minor. “Parent" does not include any person whose parental rights have been terminated.