AB881,112 Section 112 . 71.07 (9e) (ad) of the statutes is repealed.

AB881,113 Section 113 . 71.07 (9e) (af) of the statutes is repealed.

AB881,114 Section 114 . 71.07 (9e) (ah) of the statutes is repealed.

AB881,115 Section 115. 71.07 (9e) (aj) (intro.) of the statutes is amended to read:

AB881,21,11 71.07 (9e) (aj) (intro.) For taxable years beginning after December 31, 2010, an individual may credit against the tax imposed under s. 71.02 an amount equal to one of the following percentages of the federal basic earned income credit for which the person is eligible for the taxable year under section 32 (b) (1) (A) to (C) of the Internal Revenue Code:

Note: This Section changes an incorrect reference to the Internal Revenue Code.

AB881,116 Section 116 . 71.07 (9e) (ap) of the statutes is repealed.

AB881,117 Section 117 . 71.07 (9e) (at) of the statutes is repealed.

AB881,118 Section 118 . 71.07 (9e) (g) 2. of the statutes is amended to read:

AB881,22,2 71.07 (9e) (g) 2. The advance payment amount that an individual's employer shall add to the individual's paycheck, as described in subd. 1., shall be equal to a percentage of the amount that the individual's employer adds to the individual's paycheck as an advance earned income tax credit payment under federal law. The percentage shall be the same percentage as is specified in par. (af), based on the number of qualifying children that the individual has 4 percent if the individual has one qualifying child, 14 percent if the individual has 2 qualifying children, or 43 percent 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Note: This Section incorporates the contents of s. 71.07 (9e) (af), 2017 Stats., because the latter statute was repealed by Section 113.

AB881,119 Section 119. 71.10 (4) (b) of the statutes is repealed.

AB881,120 Section 120. 71.10 (4) (j) of the statutes is amended to read:

AB881,22,6 71.10 (4) (j) Any amount computed under s. 71.83 (1) (a) 6., (c), (ce), (cf), and (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.

AB881,121 Section 121. 71.15 (2) of the statutes is repealed.

AB881,122 Section 122. 71.22 (11) of the statutes is amended to read:

AB881,22,14 71.22 (11) Except as provided in s. 71.45 (2), “Wisconsin net income", for corporations engaged in business wholly within this state, means net income and, for corporations engaged in business both within and outside this state, means the amount assigned to this state under s. 71.25 (6), (10) (c) or (13) or by a separate accounting or allocation, if allowed under s. 71.25 (6), or by another method approved under s. 71.25 (11), or (12) or (14).

AB881,123 Section 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.

AB881,124 Section 124 . 71.26 (2) (a) 10. of the statutes is repealed.

AB881,125 Section 125. 71.66 (2) (c) of the statutes is repealed.

AB881,126 Section 126. 71.66 (2) (d) of the statutes is repealed.

AB881,127 Section 127 . 71.85 (3) of the statutes is repealed.

AB881,128 Section 128. 73.06 (1) of the statutes is amended to read:

AB881,23,16 73.06 (1) The department of revenue, through its supervisors of equalization, shall have complete supervision and direction of the work of the local assessors. It shall annually, or more often if deemed necessary at a time which in its judgment is best calculated to obtain the ends sought, call a meeting of all local assessors for conference and instruction relative to their duties in the valuation and assessment of property. The department of revenue may also call a similar meeting of local clerks and other officials for conference and instruction relative to their duties in the valuation and assessment of property. Each official upon notice by mail from the supervisor shall attend the meeting, and an official other than a local assessor shall receive travel expenses from his or her residence to the meeting site and return and the compensation and mileage that the board establishes, but not less than $5 per day and 6 cents per mile; except that in counties having a population of 750,000 or more, no compensation, travel expense or mileage shall be allowed. This compensation shall be paid out of the treasury of the county in which the local official resides upon the certificate of the supervisor of equalization showing attendance and travel, 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.

AB881,129 Section 129. 76.02 (1) of the statutes is amended to read:

AB881,23,23 76.02 (1) “Air carrier company" means any person engaged in the business of transportation in aircraft of persons or property for hire on regularly scheduled flights, except an air carrier company whose property is exempt from taxation under s. 70.11 (42) (b). In this subsection, “aircraft" means a completely equipped operating unit, including spare flight equipment, used as a means of conveyance in air commerce.