71.58 (7) (a) For an individual, means income as defined under s. 71.52 (6), plus nonfarm business losses, plus amounts under s. 46.27, 2017 stats., less net operating loss carry-forwards, less first-year depreciation allowances under section 179 of the internal revenue code and less the first $25,000 of depreciation expenses in respect to the farm claimed by all of the individuals in a household.

73.10 (2) (c) Beginning in 2021, each municipality that is eligible to receive a payment under s. 79.097 shall submit with the information required under pars. (a) and (b) the actual annual revenues received under s. 66.0420 (7).

77.25 (7) By a subsidiary corporation to its parent corporation for no consideration, nominal consideration or in sole consideration of cancellation, surrender or transfer of capital stock between parent and subsidiary corporation.

77.25 (10) Solely in order to provide or release security for a debt or obligation, if the debt or obligation was not incurred as the result of a conveyance.

78.12 (4) (a) 2. Subtract from the amount under subd. 1. an amount equal to 0.0125 0.00625 multiplied by the number of gallons under subd. 1.

78.12 (4) (a) 3. Subtract from the amount under subd. 2. an amount equal to 0.001 0.0005 multiplied by the number of gallons under subd. 1.

9,1067i Section 1067i. 78.20 of the statutes, as affected by 2019 Wisconsin Act .... (this act), is repealed.

78.20 (6) A refund cannot be claimed under this section for fuel purchased after December 31 of the year in which this subsection takes effect .... [LRB inserts date].

78.68 (10) Except as provided in ss. 78.19, 78.20 (2) and 78.75 (1m) (b), s. 71.75 (2) and (4) to (7) as it applies to the taxes under ch. 71 applies to the taxes under this chapter. Sections 71.74 (13), 71.75 (9) and (10), 71.80 (3), 71.93, 71.935, and 73.03 (52), (52m), and (52n), as they apply to refunds of the taxes under ch. 71 apply to the refund of the taxes under this chapter.

79.097 State aid; video service provider fee. (1) (a) In 2020, each municipality that assesses a fee under s. 66.0420 (7) shall receive a payment equal to 0.5 percent of the gross receipts, as reported under sub. (2) (a), used as the basis for the actual fee revenues received by the municipality in 2018.

(b) In 2021, each municipality that assesses a fee under s. 66.0420 (7) shall receive a payment equal to 1 percent of the gross receipts, as reported under sub. (2) (b), used as the basis for the actual fee revenues received by the municipality in 2019.

(c) Beginning in 2022 and ending in 2029 , annually, each municipality that assesses a fee under s. 66.0420 (7) shall receive a payment under this section equal the amount it received in 2021.

(2) Each municipality that is eligible to receive a payment under this section shall report to the department of revenue the following information:

(a) On or before August 15, 2019, the 2018 actual fee revenues from s. 66.0420 (7) and the estimated gross receipts on which the fee revenues are based.

(b) On or before August 15, 2020, the 2019 actual fee revenues from s. 66.0420 (7) and the estimated gross receipts on which the fee revenues are based.

(c) Any other information, provided in the time and manner determined by the department, that the department considers necessary for the administration of this section.

(3) (a) Annually, on or before October 1, the department of revenue shall notify each municipality that is eligible to receive a payment under this section of the amount of the payment that the municipality shall receive in the following year.

(b) The department of revenue shall certify the amount of the payment due to each taxing jurisdiction under sub. (1) to the department of administration, and the department of administration shall make the payment on or before the 4th Monday in July.

84.013 (3) (af) I 43 extending approximately 14.3 miles between Silver Spring Drive in the city of Glendale and STH 60 in the village of Grafton, in Milwaukee and Ozaukee counties.