SB45,749,20 71.64 (9) (b) (intro.) The department shall from time to time adjust the withholding tables to reflect any changes in income tax rates, any applicable surtax or any changes in dollar amounts in s. 71.06 (1), (1m), (1n), (1p), (1q), (1r), and (2) resulting from statutory changes, except as follows:

SB45,1425 Section 1425. 71.67 (5) (a) of the statutes is amended to read:

SB45,750,3 71.67 (5) (a) Wager winnings. A person holding a license to sponsor and manage races under s. 562.05 (1) (b) or (c) shall withhold from the amount of any payment of pari-mutuel winnings under s. 562.065 (3) (a) or (3m) (a) an amount determined by multiplying the amount of the payment by the highest rate applicable to individuals under s. 71.06 (1) (a) to (c), (1m), (1n), (1p), or (1q), or (1r) if the amount of the payment is more than $1,000.

SB45,1426 Section 1426. 71.67 (5m) of the statutes is amended to read:

SB45,750,11 71.67 (5m) Withholding from payments to purchase assignment of lottery prize. A person that purchases an assignment of a lottery prize shall withhold from the amount of any payment made to purchase the assignment the amount that is determined by multiplying the amount of the payment by the highest rate applicable to individuals under s. 71.06 (1) (a) to (c), (1m), (1n), (1p), or (1q), or (1r). Subsection (5) (b), (c) and (d), as it applies to the amounts withheld under sub. (5) (a), applies to the amount withheld under this subsection.

SB45,1427 Section 1427. 71.78 (4) (w) of the statutes is created to read:

SB45,750,15 71.78 (4) (w) The secretary of health services and employees of the department of health services for the purpose of performing an evaluation under s. 71.03 (9) (b).

SB45,1428 Section 1428. 71.78 (4) (x) of the statutes is created to read:

SB45,750,19 71.78 (4) (x) The department of tourism to the extent necessary to administer the tax credits under ss. 71.07 (5f) and (5h), 71.28 (5f) and (5h), and 71.47 (5f) and (5h).

SB45,1429 Section 1429. 71.80 (3m) (c) of the statutes is amended to read:

SB45,751,2 71.80 (3m) (c) If the department determines that a spouse is otherwise entitled to a state tax refund or homestead property tax and rent rebate or farmland credit, it shall notify the spouses under s. 71.74 (11) that the state intends to reduce any state tax refund or a refundable credit due the spouses by the amount credited against any liability under par. (a) or (b) or both.

SB45,1430 Section 1430. 71.83 (1) (a) 8. of the statutes is amended to read:

SB45,751,10 71.83 (1) (a) 8. ‘Joint return replacing 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 upon the separate return of each spouse and if any part of that excess is attributable to negligence or intentional disregard of this chapter, but without intent to defraud, at the time of the filing of that separate return, then 25 percent of the total amount of that excess shall be added to the tax.

SB45,1431 Section 1431. 71.83 (1) (b) 5. of the statutes is amended to read:

SB45,751,17 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.

SB45,1432 Section 1432. 71.83 (5) (a) 1. of the statutes is amended to read:

SB45,751,22 71.83 (5) (a) 1. “Credit” means the earned income tax credit under s. 71.07 (9e), the homestead credit property tax and rent rebate under subch. VIII, the farmland preservation credit under subch. IX, or any refundable credit under s. 71.07, 71.28, or 71.47.

SB45,1433 Section 1433. 71.98 (10) of the statutes is created to read:

SB45,752,2 71.98 (10) Federal Tax Cuts and Jobs Act. For taxable years beginning after December 31, 2024, sections 11012, 13221, 13301, 13304 (a), (b), and (d), 13531, and 13601 of P.L. 115-97.

SB45,1434 Section 1434. 73.01 (1) (b) of the statutes is amended to read:

SB45,752,10 73.01 (1) (b) “Small claims” is a matter in which the amount in controversy, including any penalty, after the department of revenue takes its final action on the petition for redetermination is less than $2,500 the amount specified under s. 799.01 (1) (d) for the applicability of ch. 799 to the types of civil actions described in s. 799.01 (1) (d) unless the commission on its own motion determines that the case not be heard as a small claims case or unless the department of revenue determines that the case has statewide significance.

SB45,1435 Section 1435. 73.01 (5) (a) of the statutes is amended to read:

SB45,754,2 73.01 (5) (a) Any person who is aggrieved by a determination of the state board of assessors under s. 70.995 (5n) or (8) or who has filed a petition for redetermination with the department of revenue and who is aggrieved by the redetermination of the department of revenue may, within 60 days of the determination of the state board of assessors or of the department of revenue or, in all other cases, within 60 days after the redetermination but not thereafter, file with the clerk of the commission a petition for review of the action of the department of revenue and the number of copies of the petition required by rule adopted by the commission. Any person who is aggrieved by a determination of the department of transportation under s. 341.405 or 341.45 may, within 30 days after the determination of the department of transportation, file with the clerk of the commission a petition for review of the action of the department of transportation and the number of copies of the petition required by rule adopted by the commission. If a municipality appeals, its appeal shall set forth that the appeal has been authorized by an order or resolution of its governing body and the appeal shall be verified by a member of that governing body as pleadings in courts of record are verified. The clerk of the commission shall transmit one copy to the department of revenue, or to the department of transportation, and to each party. In the case of appeals from manufacturing property assessments, the person assessed shall be a party to a proceeding initiated by a municipality. Any petition for review filed under this paragraph may be submitted electronically. At the time of filing the petition, the petitioner shall pay to the commission a $25 the filing fee applicable under par. (am). The commission shall deposit the fee in the general fund. Within 30 days after such transmission the department of revenue, except for petitions objecting to manufacturing property assessments, or the department of transportation, shall file with the clerk of the commission an original and the number of copies of an answer to the petition required by rule adopted by the commission and shall serve one copy on the petitioner or the petitioner’s attorney or agent. Within 30 days after service of the answer, the petitioner may file and serve a reply in the same manner as the petition is filed. Any person entitled to be heard by the commission under s. 76.38 (12) (a), 1993 stats., or s. 76.39 (4) (c) or 76.48 may file a petition with the commission within the time and in the manner provided for the filing of petitions in income or franchise tax cases. Such papers may be served as a circuit court summons is served or by certified mail. For the purposes of this subsection, a petition for review is considered timely filed if mailed by certified mail in a properly addressed envelope, with postage duly prepaid, which envelope is postmarked before midnight of the last day for filing, or if submitted electronically, is submitted by midnight of the last day for filing.

SB45,1436 Section 1436. 73.01 (5) (am) of the statutes is created to read:

SB45,754,5 73.01 (5) (am) 1. Except as provided under subd. 2., at the time of filing a petition, the petitioner shall pay to the commission a fee of $250.

SB45,754,7 2. For a petition involving a small claims case, at the time of filing the petition, the petitioner shall pay to the commission a fee of $25.

SB45,1437 Section 1437. 73.03 (40m) of the statutes is amended to read:

SB45,754,10 73.03 (40m) To include on the form on which a homestead credit property tax and rent rebate is claimed information about the property tax deferral program.

SB45,1438 Section 1438. 73.03 (73) (f) 1. of the statutes is amended to read: