AB68-SSA1,1437 13Section 1437. 71.80 (25) (b) of the statutes is repealed.
AB68-SSA1,1438 14Section 1438 . 71.83 (1) (a) 8. of the statutes is amended to read:
AB68-SSA1,724,2115 71.83 (1) (a) 8. `Joint return replacing separate returns.' If the amount shown
16as the tax by the husband and wife spouses on a joint return filed under s. 71.03 (2)
17(g) to (L) exceeds the sum of the amounts shown as the tax upon the separate return
18of each spouse and if any part of that excess is attributable to negligence or
19intentional disregard of this chapter, but without intent to defraud, at the time of the
20filing of that separate return, then 25 percent of the total amount of that excess shall
21be added to the tax.
AB68-SSA1,1439 22Section 1439 . 71.83 (1) (b) 5. of the statutes is amended to read:
AB68-SSA1,725,323 71.83 (1) (b) 5. `Joint return after separate returns.' If the amount shown as
24the tax by the husband and wife spouses on a joint return filed under s. 71.03 (2) (g)
25to (L) exceeds the sum of the amounts shown as the tax on the separate return of each

1spouse and if any part of that excess is attributable to fraud with intent to evade tax
2at the time of the filing of that separate return, then 50 percent of the total amount
3of that excess shall be added to the tax.
AB68-SSA1,1440 4Section 1440 . 71.83 (1) (ch) of the statutes is created to read:
AB68-SSA1,725,115 71.83 (1) (ch) First-time homebuyer savings account withdrawals. If an
6account holder, as defined under s. 71.10 (10) (a) 1., or an account holder's estate is
7required to add any amount to federal adjusted gross income under s. 71.05 (6) (a)
830., the account holder or the account holder's estate shall also pay an amount equal
9to 10 percent of the amount that is added to income under s. 71.05 (6) (a) 30. The
10department of revenue shall assess, levy, and collect the penalty under this
11paragraph as it assesses, levies, and collects taxes under this chapter.
AB68-SSA1,1441 12Section 1441. 71.98 (10) of the statutes is created to read:
AB68-SSA1,725,1513 71.98 (10) Federal Tax Cuts and Jobs Act. For taxable years beginning after
14December 31, 2020, sections 11012, 13206, 13221, 13301, 13304 (a), (b), and (d),
1513531, and 13601 of P.L. 115-97.
AB68-SSA1,1442 16Section 1442. 71.98 (11) of the statutes is created to read:
AB68-SSA1,725,1917 71.98 (11) Qualified tuition programs. For taxable years beginning after
18December 31, 2018, sections 221 (e) (1) and 529 of the federal Internal Revenue Code
19in effect for federal purposes, relating to qualified tuition programs.
AB68-SSA1,1443 20Section 1443. 73.03 (73) (f) 1. of the statutes is amended to read:
AB68-SSA1,725,2521 73.03 (73) (f) 1. Subject to subd. 2., for taxable years beginning after December
2231, 2020, the department shall make the pilot program described under par. (b)
23permanent and applicable to all eligible claimants of the earned income tax credit
24under s. 71.07 (9e) (aj) (ak), based on the specifications described under pars. (b) and
25(c) 2.
AB68-SSA1,1444
1Section 1444. 73.17 of the statutes is created to read:
AB68-SSA1,726,3 273.17 Medical marijuana registry program. (1) Definitions. In this
3section:
AB68-SSA1,726,44 (a) “Debilitating medical condition or treatment” means any of the following:
AB68-SSA1,726,105 1. Cancer; glaucoma; acquired immunodeficiency syndrome; a positive test for
6the presence of HIV, antigen or nonantigenic products of HIV, or an antibody to HIV;
7inflammatory bowel disease, including ulcerative colitis or Crohn's disease; a
8hepatitis C virus infection; Alzheimer's disease; amyotrophic lateral sclerosis; nail
9patella syndrome; Ehlers-Danlos Syndrome; post-traumatic stress disorder; or the
10treatment of these conditions.
AB68-SSA1,726,1411 2. A chronic or debilitating disease or medical condition or the treatment of
12such a disease or condition that causes cachexia, severe pain, severe nausea,
13seizures, including those characteristic of epilepsy, or severe and persistent muscle
14spasms, including those characteristic of multiple sclerosis.
AB68-SSA1,726,1515 (b) “Department” means the department of revenue.
AB68-SSA1,726,1616 (c) “Physician” means a person licensed under s. 448.04 (1) (a).
AB68-SSA1,726,1917 (d) “Qualifying patient” means a person who has been diagnosed by a physician
18as having or undergoing a debilitating medical condition or treatment but does not
19include a person under the age of 18 years
AB68-SSA1,726,2120 (e) “Tax exemption certificate” means a certificate to claim the exemption under
21s. 77.54 (71).
AB68-SSA1,726,2222 (f) “Usable marijuana" has the meaning given in s. 139.97 (13).
AB68-SSA1,726,2423 (g) “Written certification” means means a statement made by a person's
24physician if all of the following apply:
AB68-SSA1,727,4
11. The statement indicates that, in the physician's professional opinion, the
2person has or is undergoing a debilitating medical condition or treatment and the
3potential benefits of the person's use of usable marijuana would likely outweigh the
4health risks for the person.
AB68-SSA1,727,85 2. The statement indicates that the opinion described in subd. 1. was formed
6after a full assessment of the person's medical history and current medical condition
7that was conducted no more than 6 months prior to making the statement and that
8was made in the course of a bona fide physician-patient relationship
AB68-SSA1,727,109 3. The statement is signed by the physician or is contained in the person's
10medical records.
AB68-SSA1,727,1211 4. The statement contains an expiration date that is no more than 48 months
12after issuance and the statement has not expired.
AB68-SSA1,727,15 13(2) Application. An adult who is claiming to be a qualifying patient may apply
14for a registry identification card by submitting to the department a signed
15application form containing or accompanied by all of the following: