SB45,749,201771.64 (9) (b) (intro.) The department shall from time to time adjust the
18withholding tables to reflect any changes in income tax rates, any applicable surtax
19or any changes in dollar amounts in s. 71.06 (1), (1m), (1n), (1p), (1q), (1r), and (2)
20resulting from statutory changes, except as follows:
SB45,142521Section 1425. 71.67 (5) (a) of the statutes is amended to read:
SB45,750,32271.67 (5) (a) Wager winnings. A person holding a license to sponsor and
23manage races under s. 562.05 (1) (b) or (c) shall withhold from the amount of any
24payment of pari-mutuel winnings under s. 562.065 (3) (a) or (3m) (a) an amount

1determined by multiplying the amount of the payment by the highest rate
2applicable to individuals under s. 71.06 (1) (a) to (c), (1m), (1n), (1p), or (1q), or (1r)
3if the amount of the payment is more than $1,000.
SB45,14264Section 1426. 71.67 (5m) of the statutes is amended to read:
SB45,750,11571.67 (5m) Withholding from payments to purchase assignment of
6lottery prize. A person that purchases an assignment of a lottery prize shall
7withhold from the amount of any payment made to purchase the assignment the
8amount that is determined by multiplying the amount of the payment by the
9highest rate applicable to individuals under s. 71.06 (1) (a) to (c), (1m), (1n), (1p), or
10(1q), or (1r). Subsection (5) (b), (c) and (d), as it applies to the amounts withheld
11under sub. (5) (a), applies to the amount withheld under this subsection.
SB45,142712Section 1427. 71.78 (4) (w) of the statutes is created to read:
SB45,750,151371.78 (4) (w) The secretary of health services and employees of the
14department of health services for the purpose of performing an evaluation under s.
1571.03 (9) (b).
SB45,142816Section 1428. 71.78 (4) (x) of the statutes is created to read:
SB45,750,191771.78 (4) (x) The department of tourism to the extent necessary to administer
18the tax credits under ss. 71.07 (5f) and (5h), 71.28 (5f) and (5h), and 71.47 (5f) and
19(5h).
SB45,142920Section 1429. 71.80 (3m) (c) of the statutes is amended to read:
SB45,751,22171.80 (3m) (c) If the department determines that a spouse is otherwise
22entitled to a state tax refund or homestead property tax and rent rebate or
23farmland credit, it shall notify the spouses under s. 71.74 (11) that the state intends

1to reduce any state tax refund or a refundable credit due the spouses by the amount
2credited against any liability under par. (a) or (b) or both.
SB45,14303Section 1430. 71.83 (1) (a) 8. of the statutes is amended to read:
SB45,751,10471.83 (1) (a) 8. Joint return replacing separate returns. If the amount shown
5as the tax by the husband and wife spouses on a joint return filed under s. 71.03 (2)
6(g) to (L) exceeds the sum of the amounts shown as the tax upon the separate return
7of each spouse and if any part of that excess is attributable to negligence or
8intentional disregard of this chapter, but without intent to defraud, at the time of
9the filing of that separate return, then 25 percent of the total amount of that excess
10shall be added to the tax.
SB45,143111Section 1431. 71.83 (1) (b) 5. of the statutes is amended to read:
SB45,751,171271.83 (1) (b) 5. Joint return after separate returns. If the amount shown as
13the tax by the husband and wife spouses on a joint return filed under s. 71.03 (2) (g)
14to (L) exceeds the sum of the amounts shown as the tax on the separate return of
15each spouse and if any part of that excess is attributable to fraud with intent to
16evade tax at the time of the filing of that separate return, then 50 percent of the
17total amount of that excess shall be added to the tax.
SB45,143218Section 1432. 71.83 (5) (a) 1. of the statutes is amended to read:
SB45,751,221971.83 (5) (a) 1. Credit means the earned income tax credit under s. 71.07
20(9e), the homestead credit property tax and rent rebate under subch. VIII, the
21farmland preservation credit under subch. IX, or any refundable credit under s.
2271.07, 71.28, or 71.47.
SB45,143323Section 1433. 71.98 (10) of the statutes is created to read:
SB45,752,22471.98 (10) Federal Tax Cuts and Jobs Act. For taxable years beginning

1after December 31, 2024, sections 11012, 13221, 13301, 13304 (a), (b), and (d),
213531, and 13601 of P.L. 115-97.
SB45,14343Section 1434. 73.01 (1) (b) of the statutes is amended to read:
SB45,752,10473.01 (1) (b) Small claims is a matter in which the amount in controversy,
5including any penalty, after the department of revenue takes its final action on the
6petition for redetermination is less than $2,500 the amount specified under s.
7799.01 (1) (d) for the applicability of ch. 799 to the types of civil actions described in
8s. 799.01 (1) (d) unless the commission on its own motion determines that the case
9not be heard as a small claims case or unless the department of revenue determines
10that the case has statewide significance.
SB45,143511Section 1435. 73.01 (5) (a) of the statutes is amended to read:
SB45,754,21273.01 (5) (a) Any person who is aggrieved by a determination of the state
13board of assessors under s. 70.995 (5n) or (8) or who has filed a petition for
14redetermination with the department of revenue and who is aggrieved by the
15redetermination of the department of revenue may, within 60 days of the
16determination of the state board of assessors or of the department of revenue or, in
17all other cases, within 60 days after the redetermination but not thereafter, file
18with the clerk of the commission a petition for review of the action of the
19department of revenue and the number of copies of the petition required by rule
20adopted by the commission. Any person who is aggrieved by a determination of the
21department of transportation under s. 341.405 or 341.45 may, within 30 days after
22the determination of the department of transportation, file with the clerk of the
23commission a petition for review of the action of the department of transportation
24and the number of copies of the petition required by rule adopted by the

1commission. If a municipality appeals, its appeal shall set forth that the appeal has
2been authorized by an order or resolution of its governing body and the appeal shall
3be verified by a member of that governing body as pleadings in courts of record are
4verified. The clerk of the commission shall transmit one copy to the department of
5revenue, or to the department of transportation, and to each party. In the case of
6appeals from manufacturing property assessments, the person assessed shall be a
7party to a proceeding initiated by a municipality. Any petition for review filed
8under this paragraph may be submitted electronically. At the time of filing the
9petition, the petitioner shall pay to the commission a $25 the filing fee applicable
10under par. (am). The commission shall deposit the fee in the general fund. Within
1130 days after such transmission the department of revenue, except for petitions
12objecting to manufacturing property assessments, or the department of
13transportation, shall file with the clerk of the commission an original and the
14number of copies of an answer to the petition required by rule adopted by the
15commission and shall serve one copy on the petitioner or the petitioners attorney or
16agent. Within 30 days after service of the answer, the petitioner may file and serve
17a reply in the same manner as the petition is filed. Any person entitled to be heard
18by the commission under s. 76.38 (12) (a), 1993 stats., or s. 76.39 (4) (c) or 76.48 may
19file a petition with the commission within the time and in the manner provided for
20the filing of petitions in income or franchise tax cases. Such papers may be served
21as a circuit court summons is served or by certified mail. For the purposes of this
22subsection, a petition for review is considered timely filed if mailed by certified mail
23in a properly addressed envelope, with postage duly prepaid, which envelope is

1postmarked before midnight of the last day for filing, or if submitted electronically,
2is submitted by midnight of the last day for filing.
SB45,14363Section 1436. 73.01 (5) (am) of the statutes is created to read:
SB45,754,5473.01 (5) (am) 1. Except as provided under subd. 2., at the time of filing a
5petition, the petitioner shall pay to the commission a fee of $250.
SB45,754,762. For a petition involving a small claims case, at the time of filing the
7petition, the petitioner shall pay to the commission a fee of $25.
SB45,14378Section 1437. 73.03 (40m) of the statutes is amended to read:
SB45,754,10973.03 (40m) To include on the form on which a homestead credit property tax
10and rent rebate is claimed information about the property tax deferral program.
SB45,143811Section 1438. 73.03 (73) (f) 1. of the statutes is amended to read: