Wisconsin 2023-2024 Regular Session

Wisconsin Assembly Bill AB133 Compare Versions

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Version 2 (New)

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1		-	Date of enactment:
2		-	2023 Assembly Bill 133 Date of publication*:
3		-	2023 WISCONSIN ACT
4		-	AN ACT to amend 71.613 (2) (a), 71.613 (2) (b), 71.613 (2) (c), 91.04 (intro.) and 91.62 (1) (a); and to create 71.613
5		-	(1) (h) 4., 71.613 (2) (am), 71.613 (2) (bm), 71.613 (2) (cm), 71.613 (2) (d) and 91.04 (2) (bm) of the statutes; relating
6		-	to: farmland preservation agreements and tax credits.
7		-	The people of the state of Wisconsin, represented in
8		-	senate and assembly, do enact as follows:
9		-	SECTION 1. 71.613 (1) (h) 4. of the statutes is created
10		-	to read:
11		-	71.613 (1) (h) 4. The farm is wholly or partially cov-
12		-	ered by an agricultural conservation easement purchased
13		-	under s. 93.73, except that if the farm is only partially
14		-	covered, the qualifying acres calculation includes only
15		-	those acres that are covered by the agricultural conserva-
16		-	tion easement and located in a farmland preservation
17		-	area, as defined in s. 91.01 (16), at the end of the taxable
18		-	year to which the claim relates.
19		-	SECTION 3. 71.613 (2) (a) of the statutes is amended
20		-	to read:
21		-	71.613 (2) (a) Ten dollars Except as provided in par.
22		-	(am), $10, if the qualifying acres are located in a farmland
23		-	preservation zoning district and are also subject to a
24		-	farmland preservation agreement that is entered into after
25		-	July 1, 2009.
26		-	SECTION 4. 71.613 (2) (am) of the statutes is created
27		-	to read:
28		-	71.613 (2) (am) For taxable years beginning after
29		-	December 31, 2022, the amount that may be claimed per
30		-	qualifying acre under par. (a) shall be $12.50.
31		-	SECTION 5. 71.613 (2) (b) of the statutes is amended
32		-	to read:
33		-	71.613 (2) (b) Seven dollars and 50 cents Except as
34		-	provided in par. (bm), $7.50, if the qualifying acres are
35		-	located in a farmland preservation zoning district but are
36		-	not subject to a farmland preservation agreement that is
37		-	entered into after July 1, 2009.
38		-	SECTION 6. 71.613 (2) (bm) of the statutes is created
39		-	to read:
40		-	71.613 (2) (bm) For taxable years beginning after
41		-	December 31, 2022, the amount that may be claimed per
42		-	qualifying acre under par. (b) shall be $10.
43		-	SECTION 7. 71.613 (2) (c) of the statutes is amended
44		-	to read:
45		-	71.613 (2) (c) Five dollars Except as provided in par.
46		-	(cm), $5, if the qualifying acres are subject to a farmland
47		-	preservation agreement that is entered into after July 1,
48		-	2009, but are not located in a farmland preservation zon-
49		-	ing district.
50		-	SECTION 8. 71.613 (2) (cm) of the statutes is created
51		-	to read:
52		-	71.613 (2) (cm) For taxable years beginning after
53		-	December 31, 2022, the amount that may be claimed per
54		-	qualifying acre under par. (c) shall be $10.
55		-	SECTION 9. 71.613 (2) (d) of the statutes is created to
56		-	read:
57		-	71.613 (2) (d) For taxable years beginning after
58		-	December 31, 2022, $10, if the qualifying acres are sub-
59		-	* Section 991.11, WISCONSIN STATUTES: Effective date of acts. “Every act and every portion of an act enacted by the legislature over the governor’s
60		-	partial veto which does not expressly prescribe the time when it takes effect shall take effect on the day after its date of publication.” − 2 −2023 Wisconsin Act 2023 Assembly Bill 133
61		-	ject to sub. (1) (h) 4., but only to the extent that such acres
62		-	are covered by an agricultural conservation easement
63		-	purchased under s. 93.73.
64		-	SECTION 11. 91.04 (intro.) of the statutes is amended
65		-	to read:
66		-	91.04 Department to report. (intro.) At least once
67		-	every 2 years, beginning not later than December 31,
68		-	2011, the department shall submit a farmland preserva-
69		-	tion report to the joint committee on finance, the standing
70		-	committees of the legislature with jurisdiction over agri-
71		-	culture under s. 13.172 (3), and the board of agriculture,
72		-	trade and consumer protection and provide copies of the
73		-	report to the department of revenue and the department
74		-	of administration. The department shall prepare the
75		-	report in cooperation with the department of revenue and
76		-	shall include all of the following in the report:
77		-	SECTION 12. 91.04 (2) (bm) of the statutes is created
78		-	to read:
79		-	91.04 (2) (bm) The amount of the tax credits per qual-
80		-	ifying acre, and the recommendations of the department
81		-	for the tax credit amounts.
82		-	SECTION 13. 91.62 (1) (a) of the statutes is amended
83		-	to read:
84		-	91.62 (1) (a) Specifies a term of at least 15 10 years.
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	3	+	2023 - 2024 LEGISLATURE
	4	+	2023 ASSEMBLY BILL 133
	5	+	March 31, 2023 - Introduced by Representatives OLDENBURG, NOVAK, SHANKLAND,
	6	+	TRANEL, C. ANDERSON, CONSIDINE, HURD, JACOBSON, MURSAU, SCHMIDT,
	7	+	VANDERMEER, BARE, JOERS, KRUG, NEDWESKI, PENTERMAN, SUBECK, MYERS and
	8	+	PRONSCHINSKE, cosponsored by Senators TESTIN, TAYLOR, PFAFF, SPREITZER,
	9	+	BALLWEG, HESSELBEIN, MARKLEIN, QUINN, SMITH, TOMCZYK, CARPENTER, ROYS,
	10	+	WANGGAARD and COWLES. Referred to Committee on Agriculture.
	11	+	*AUTHORS SUBJECT TO CHANGE*
	12	+	AN ACT to amend 71.613 (2) (intro.), 71.613 (2) (a), 71.613 (2) (b), 71.613 (2) (c),
	13	+	91.04 (intro.) and 91.62 (1) (a); and to create 71.613 (1) (h) 4., 71.613 (2) (am),
	14	+	71.613 (2) (bm), 71.613 (2) (cm), 71.613 (2) (d), 71.613 (2e) and 91.04 (2) (bm) of
	15	+	the statutes; relating to: farmland preservation agreements and tax credits.
	16	+	Analysis by the Legislative Reference Bureau
	17	+	This bill makes the following changes involving farmland preservation
	18	+	agreements and farmland preservation tax credits:
	19	+	1. Decreases the minimum required length of a farmland preservation
	20	+	agreement between the Department of Agriculture, Trade and Consumer Protection
	21	+	and a farmland owner to 10 years from 15 years. Under current law, a farmland
	22	+	owner who enters into a farmland preservation agreement with DATCP may be
	23	+	eligible to receive farmland preservation tax credits for his or her qualifying acres
	24	+	of farmland.
	25	+	2. Requires DATCP to include in a report submitted to the Board of Agriculture,
	26	+	Trade and Consumer Protection, the Joint Committee on Finance, the standing
	27	+	committees of the legislature with jurisdiction over agriculture, the Department of
	28	+	Revenue, and the Department of Administration a review of the tax credit amounts
	29	+	for qualifying acres for the farmland preservation tax credit and recommendations
	30	+	for the tax credit levels for qualifying acres of farmland. Current law requires
	31	+	DATCP to submit a report about farmland and the farmland preservation program
	32	+	once every two years to the board, DOR, and DOA.
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	39	+	3. Under the farmland preservation tax credit, increases from $7.50 to $10 the
	40	+	amount that may be claimed, per qualifying acre, for qualifying acres that are located
	41	+	in a farmland preservation zoning district but are not subject to a farmland
	42	+	preservation agreement.
	43	+	4. Under the farmland preservation tax credit, increases from $5 to $10 the
	44	+	amount that may be claimed, per qualifying acre, for qualifying acres that are subject
	45	+	to a farmland preservation agreement but are not located in a farmland preservation
	46	+	zoning district.
	47	+	5. Under the farmland preservation tax credit, increases from $10 to $12.50 the
	48	+	amount that may be claimed, per qualifying acre, for qualifying acres that are located
	49	+	in a farmland preservation zoning district and are subject to a farmland preservation
	50	+	agreement.
	51	+	6. Adds a new category of farmland that qualifies for the farmland preservation
	52	+	tax credit. A credit of $10 per acre may be claimed for farmland that is located in a
	53	+	farmland preservation area, but only to the extent that the acres are covered by an
	54	+	agricultural conservation easement.
	55	+	The bill also indexes the farmland preservation tax credit dollar amounts
	56	+	described above for inflation.
	57	+	For further information see the state fiscal estimate, which will be printed as
	58	+	an appendix to this bill.
	59	+	The people of the state of Wisconsin, represented in senate and assembly, do
	60	+	enact as follows:
	61	+	SECTION 1. 71.613 (1) (h) 4. of the statutes is created to read:
	62	+	71.613 (1) (h) 4. The farm is wholly or partially covered by an agricultural
	63	+	conservation easement purchased under s. 93.73, except that if the farm is only
	64	+	partially covered, the qualifying acres calculation includes only those acres that are
	65	+	covered by the agricultural conservation easement and located in a farmland
	66	+	preservation area, as defined in s. 91.01 (16), at the end of the taxable year to which
	67	+	the claim relates.
	68	+	SECTION 2. 71.613 (2) (intro.) of the statutes is amended to read:
	69	+	71.613 (2) FILING CLAIMS. (intro.) Subject to sub. (2e) and to the limitations and
	70	+	conditions provided in sub. (3), a claimant may claim as a credit against the tax
	71	+	imposed under s. 71.02, 71.23, or 71.43, an amount calculated by multiplying the
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	85	+	SECTION 2
	86	+	ASSEMBLY BILL 133
	87	+	claimant's qualifying acres by one of the following amounts, and if the allowable
	88	+	amount of the claim exceeds the income taxes otherwise due on the claimant's income
	89	+	or if there are no Wisconsin income taxes due on the claimant's income, the amount
	90	+	of the claim not used as an offset against income taxes shall be certified by the
	91	+	department of revenue to the department of administration for payment to the
	92	+	claimant by check, share draft, or other draft from the appropriation under s. 20.835
	93	+	(2) (do):
	94	+	SECTION 3. 71.613 (2) (a) of the statutes is amended to read:
	95	+	71.613 (2) (a) Ten dollars Except as provided in par. (am), $10, if the qualifying
	96	+	acres are located in a farmland preservation zoning district and are also subject to
	97	+	a farmland preservation agreement that is entered into after July 1, 2009.
	98	+	SECTION 4. 71.613 (2) (am) of the statutes is created to read:
	99	+	71.613 (2) (am) For taxable years beginning after December 31, 2022, the
	100	+	amount that may be claimed per qualifying acre under par. (a) shall be $12.50.
	101	+	SECTION 5. 71.613 (2) (b) of the statutes is amended to read:
	102	+	71.613 (2) (b) Seven dollars and 50 cents Except as provided in par. (bm), $7.50,
	103	+	if the qualifying acres are located in a farmland preservation zoning district but are
	104	+	not subject to a farmland preservation agreement that is entered into after July 1,
	105	+	2009.
	106	+	SECTION 6. 71.613 (2) (bm) of the statutes is created to read:
	107	+	71.613 (2) (bm) For taxable years beginning after December 31, 2022, the
	108	+	amount that may be claimed per qualifying acre under par. (b) shall be $10.
	109	+	SECTION 7. 71.613 (2) (c) of the statutes is amended to read:
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	134	+	SECTION 7 ASSEMBLY BILL 133
	135	+	71.613 (2) (c) Five dollars Except as provided in par. (cm), $5, if the qualifying
	136	+	acres are subject to a farmland preservation agreement that is entered into after July
	137	+	1, 2009, but are not located in a farmland preservation zoning district.
	138	+	SECTION 8. 71.613 (2) (cm) of the statutes is created to read:
	139	+	71.613 (2) (cm) For taxable years beginning after December 31, 2022, the
	140	+	amount that may be claimed per qualifying acre under par. (c) shall be $10.
	141	+	SECTION 9. 71.613 (2) (d) of the statutes is created to read:
	142	+	71.613 (2) (d) For taxable years beginning after December 31, 2022, $10, if the
	143	+	qualifying acres are subject to sub. (1) (h) 4., but only to the extent that such acres
	144	+	are covered by an agricultural conservation easement purchased under s. 93.73.
	145	+	SECTION 10. 71.613 (2e) of the statutes is created to read:
	146	+	71.613 (2e) INDEXING FOR INFLATION. (a) Except as provided in par. (b), in
	147	+	August 2024, and every August thereafter, the department, in consultation with the
	148	+	department of agriculture, trade and consumer protection, shall increase the dollar
	149	+	amounts in sub. (2) (am), (bm), (cm), and (d) by a percentage equal to the percentage
	150	+	change over the previous 12 months of an index of prices paid by farmers, as
	151	+	determined by the national agricultural statistics service of the U.S. department of
	152	+	agriculture. The adjustment may occur only if the resulting dollar amounts are
	153	+	greater than the corresponding amounts that were calculated for the previous year.
	154	+	If an adjustment is not made in a previous year due to a negative change in the index,
	155	+	any subsequent adjustment shall be based on the percentage change in the index
	156	+	since August of the year that an adjustment under this paragraph last occurred,
	157	+	except that following a negative change in the index, no adjustment may occur under
	158	+	this paragraph until the current level of the index exceeds the highest level that the
	159	+	index had previously reached.
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	187	+	SECTION 10
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	189	+	(b) In August 2024, and every August thereafter, if the department is unable
	190	+	to make the adjustment described in par. (a) for a reason other than the resulting
	191	+	dollar amounts not being greater than the corresponding amounts calculated for the
	192	+	previous year, the department shall increase the dollar amounts in sub. (2) (am),
	193	+	(bm), (cm), and (d) by a percentage equal to the percentage change over the previous
	194	+	12 months of the consumer price index for all urban consumers, U.S. city average,
	195	+	as determined by the U.S. department of labor. The adjustment may occur only if the
	196	+	resulting dollar amounts are greater than the corresponding amounts that were
	197	+	calculated for the previous year.
	198	+	SECTION 11. 91.04 (intro.) of the statutes is amended to read:
	199	+	91.04 Department to report. (intro.) At least once every 2 years, beginning
	200	+	not later than December 31, 2011, the department shall submit a farmland
	201	+	preservation report to the joint committee on finance, the standing committees of the
	202	+	legislature with jurisdiction over agriculture under s. 13.172 (3), and the board of
	203	+	agriculture, trade and consumer protection and provide copies of the report to the
	204	+	department of revenue and the department of administration. The department shall
	205	+	prepare the report in cooperation with the department of revenue and shall include
	206	+	all of the following in the report:
	207	+	SECTION 12. 91.04 (2) (bm) of the statutes is created to read:
	208	+	91.04 (2) (bm) The amount of the tax credits per qualifying acre, and the
	209	+	recommendations of the department for the tax credit amounts.
	210	+	SECTION 13. 91.62 (1) (a) of the statutes is amended to read:
	211	+	91.62 (1) (a) Specifies a term of at least 15 10 years.
	212	+	(END)
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