Wisconsin 2023-2024 Regular Session

Wisconsin Assembly Bill AB742 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	Date of enactment: March 21, 2024
2		-	2023 Assembly Bill 742 Date of publication*: March 22, 2024
3		-	2023 WISCONSIN ACT 138
4		-	AN ACT to repeal 60.85 (2) (b) 7., 60.85 (5) (e), 66.1105 (2) (f) 1. m., 66.1105 (4) (h) 4., 66.1105 (5) (bf), 66.1105
5		-	(5) (bj), 66.1105 (6) (a) 5., 66.1105 (6) (a) 9., 66.1105 (6) (am) 2. c., 66.1105 (6) (am) 2. d., 66.1105 (6) (am) 2. e.,
6		-	66.1105 (6) (am) 2. f., 66.1105 (6) (dm), 66.1105 (6) (e) 1. e., 66.1105 (7) (ak) 3., 66.1105 (7) (ar), 66.1105 (7) (at),
7		-	66.1105 (19), 71.07 (5e), 71.10 (4) (gy), 71.28 (5e), 71.30 (3) (es), 71.47 (5e), 71.49 (1) (es), 77.51 (5m), 77.585 (9),
8		-	120.135, 121.91 (4) (h) and 565.28 (2); to renumber and amend 77.54 (14m) and 565.28 (1); to amend 60.85 (2)
9		-	(c), 60.85 (3) (h) 4., 60.85 (3) (h) 5. a., 60.85 (3) (h) 5. c., 66.1105 (2) (f) 1. (intro.), 66.1105 (2) (f) 1. n., 66.1105
10		-	(2) (j), 66.1105 (4) (a), 66.1105 (4) (e), 66.1105 (4) (h) 1., 66.1105 (4) (h) 2., 66.1105 (4e) (b) 1., 66.1105 (5) (c) 1.,
11		-	66.1105 (5) (ce) 1., 66.1105 (6) (d) 1m., 66.1105 (6) (e) 1. b., 66.1105 (7) (ak) 2., 66.1105 (18) (c) 2., 70.47 (8) (d),
12		-	70.48, 71.05 (6) (a) 15., 71.07 (6) (am) 1., 71.07 (6) (am) 2. d., 71.08 (1) (intro.), 71.21 (4) (a), 71.26 (2) (a) 4., 71.34
13		-	(1k) (g), 71.45 (2) (a) 10., 77.52 (13), 77.53 (10), 121.07 (6) (a) (intro.), 177.0202 (title), 177.0202 (1) (intro.),
14		-	177.0210 (1) (intro.), 177.0607 (4), 177.1505 (4) and 565.27 (2) (b) 3.; and to create 71.07 (6) (am) 1m., 177.01 (7a),
15		-	177.01 (7d) (c) 5., 177.01 (13b) (c) 8., 177.01 (14d) (c) 5., 177.01 (16) (e) and 177.0607 (3) (d) of the statutes; relating
16		-	to: eliminating obsolete statutory references regarding property, sales, and income taxes; the uniform unclaimed
17		-	property act; and lottery games.
18		-	The people of the state of Wisconsin, represented in
19		-	senate and assembly, do enact as follows:
20		-	SECTION 1. 60.85 (2) (b) 7. of the statutes is repealed.
21		-	SECTION 2. 60.85 (2) (c) of the statutes is amended
22		-	to read:
23		-	60.85 (2) (c) Except as provided in par. (b) 7., no No
24		-	town may exercise any power under this subsection
25		-	within the extraterritorial zoning jurisdiction of a city or
26		-	village, as that term is defined in s. 62.23 (7a) (a), unless
27		-	the city’s or village’s governing body adopts a resolution
28		-	which approves the town’s exercise of power under this
29		-	subsection within such an extraterritorial zoning jurisdic-
30		-	tion.
31		-	SECTION 3. 60.85 (3) (h) 4. of the statutes is amended
32		-	to read:
33		-	60.85 (3) (h) 4. Declares the district to be either an
34		-	agricultural project district, forestry project district, man-
35		-	ufacturing project district, or tourism project district, and
36		-	identifies the North American Industry Classification
37		-	System industry number of each activity under each proj-
38		-	ect for which project costs are to be expended; or declares
39		-	the district to be a project described in sub. (2) (b) 7.
40		-	SECTION 4. 60.85 (3) (h) 5. a. of the statutes is
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	3	+	2023 - 2024 LEGISLATURE
	4	+	2023 ASSEMBLY BILL 742
	5	+	December 6, 2023 - Introduced by Representatives AUGUST and SHELTON,
	6	+	cosponsored by Senators BALLWEG and SMITH. Referred to Committee on Ways
	7	+	and Means.
	8	+	*AUTHORS SUBJECT TO CHANGE*
	9	+	AN ACT to repeal 60.85 (2) (b) 7., 60.85 (5) (e), 66.1105 (2) (f) 1. m., 66.1105 (4)
	10	+	(h) 4., 66.1105 (5) (bf), 66.1105 (5) (bj), 66.1105 (6) (a) 5., 66.1105 (6) (a) 9.,
	11	+	66.1105 (6) (am) 2. c., 66.1105 (6) (am) 2. d., 66.1105 (6) (am) 2. e., 66.1105 (6)
	12	+	(am) 2. f., 66.1105 (6) (dm), 66.1105 (6) (e) 1. e., 66.1105 (7) (ak) 3., 66.1105 (7)
	13	+	(ar), 66.1105 (7) (at), 66.1105 (19), 71.07 (5e), 71.10 (4) (gy), 71.28 (5e), 71.30 (3)
	14	+	(es), 71.47 (5e), 71.49 (1) (es), 77.51 (5m), 77.585 (9), 120.135, 121.91 (4) (h) and
	15	+	565.28 (2); to renumber and amend 77.54 (14m) and 565.28 (1); to amend
	16	+	60.85 (2) (c), 60.85 (3) (h) 4., 60.85 (3) (h) 5. a., 60.85 (3) (h) 5. c., 66.1105 (2) (f)
	17	+	1. (intro.), 66.1105 (2) (f) 1. n., 66.1105 (2) (j), 66.1105 (4) (a), 66.1105 (4) (e),
	18	+	66.1105 (4) (h) 1., 66.1105 (4) (h) 2., 66.1105 (4e) (b) 1., 66.1105 (5) (c) 1., 66.1105
	19	+	(5) (ce) 1., 66.1105 (6) (d) 1m., 66.1105 (6) (e) 1. b., 66.1105 (7) (ak) 2., 66.1105
	20	+	(18) (c) 2., 70.47 (8) (d), 70.48, 71.05 (6) (a) 15., 71.07 (6) (am) 1., 71.07 (6) (am)
	21	+	2. d., 71.08 (1) (intro.), 71.21 (4) (a), 71.26 (2) (a) 4., 71.34 (1k) (g), 71.45 (2) (a)
	22	+	10., 77.52 (13), 77.53 (10), 121.07 (6) (a) (intro.), 177.0202 (title), 177.0202 (1)
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	38	+	ASSEMBLY BILL 742
	39	+	(intro.), 177.0210 (1) (intro.), 177.0607 (4), 177.1505 (4) and 565.27 (2) (b) 3.; and
	40	+	to create 71.07 (6) (am) 1m., 177.01 (7a), 177.01 (7d) (c) 5., 177.01 (13b) (c) 8.,
	41	+	177.01 (14d) (c) 5., 177.01 (16) (e) and 177.0607 (3) (d) of the statutes; relating
	42	+	to: eliminating obsolete statutory references regarding property, sales, and
	43	+	income taxes; the uniform unclaimed property act; and lottery games.
	44	+	Analysis by the Legislative Reference Bureau
	45	+	This bill does all of the following:
	46	+	Obsolete statutory references
	47	+	The bill repeals obsolete statutory references relating to tax incremental
	48	+	financing districts and obsolete references relating to a capital improvement fund for
	49	+	schools.
	50	+	Electronic assessment rolls
	51	+	Under current law, when a board of review changes an assessor's valuation of
	52	+	property, the clerk is required to revise the assessment roll by using red ink to cross
	53	+	out the assessor's valuation and enter the board's valuation. The bill modifies the
	54	+	requirement to reflect the use of electronic assessment rolls. Under the bill, the clerk
	55	+	is required to enter the board's valuation and a note about the change to the
	56	+	assessor's valuation into the assessment roll, but there is no requirement to use red
	57	+	ink or to cross out the assessor's valuation.
	58	+	Internet equipment in the broadband market
	59	+	The bill eliminates obsolete tax deductions, credits, and exemptions for certain
	60	+	Internet equipment used in the broadband market and purchased before July 1,
	61	+	2009.
	62	+	Objecting to property tax assessments
	63	+	Under current law, when the local board of review conducts a hearing to
	64	+	consider an objection to a person's property tax assessment, the board must, at the
	65	+	request of the assessor or the person making an objection, compel the attendance of
	66	+	witnesses. The bill eliminates the option for the person making the objection to
	67	+	request the attendance of witnesses. This option was included in 2007 Wisconsin Act
	68	+	86. However, the state supreme court found the entire act to be unconstitutional in
	69	+	Metropolitan Associates v. City of Milwaukee, 2011 WI 20. Another act, 2017
	70	+	Wisconsin Act 358, repealed other provisions the court found unconstitutional under
	71	+	Metropolitan Associates.
	72	+	Sales tax exemption certificates
	73	+	Under current law, drugs prescribed for the treatment of a human being by a
	74	+	person authorized to prescribe the drugs, and dispensed on prescription filled by a
	75	+	pharmacist, are exempt from the sales tax. Generally, a person does not need to
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	83	+	ASSEMBLY BILL 742
	84	+	present to the seller a sales tax exemption certificate issued by DOR to claim the
	85	+	exemption.
	86	+	Under current law, insulin furnished by a pharmacist to a person for treatment
	87	+	of diabetes as directed by a physician is considered to be dispensed on prescription
	88	+	and, therefore, exempt from the sales tax. However, a person must present a tax
	89	+	exemption certificate to claim the exemption. The bill modifies the exemption for
	90	+	insulin so that insulin furnished by a pharmacist to a person for treatment of
	91	+	diabetes of a human being is exempt from the sales tax and the purchaser is not
	92	+	required to present an exemption certificate.
	93	+	Current law also provides sales tax exemptions for patient health care records
	94	+	that are sold to the patient and for farm-raised fish sold to a fish farm. In order to
	95	+	claim either exemption, the purchaser must present to the seller an exemption
	96	+	certificate issued by DOR. The bill eliminates the requirement that a purchaser
	97	+	present an exemption certificate to claim the exemption for patient health care
	98	+	records or for farm-raised fish.
	99	+	Married persons tax credit
	100	+	This bill updates references to, and incorporates definitions from, the Internal
	101	+	Revenue Code for the purpose of claiming the married persons tax credit.
	102	+	Unclaimed property
	103	+	This bill make technical changes to the state's adoption of the Revised Uniform
	104	+	Unclaimed Property Act. For example, under current law, a “loyalty card” means,
	105	+	in part, a record given without direct monetary consideration under an award,
	106	+	reward, benefit, loyalty, incentive, rebate, or promotional program. The bill creates
	107	+	the term “financial organization loyalty card” and defines that term, in part, as a card
	108	+	or electronic record given without direct monetary consideration under an award,
	109	+	reward, benefit, loyalty, incentive, rebate, or promotional program established by a
	110	+	financial organization.
	111	+	Lottery games
	112	+	With regard to lottery games, current law requires that all drawings to select
	113	+	among winning numbers, among entries, or among finalists must be recorded on
	114	+	both videotape and audiotape. This bill modifies that provision so that all such
	115	+	drawings must be documented with a video and audio recording.
	116	+	The bill also eliminates an obsolete provision related to lottery prizes received
	117	+	on or before October 21, 1998, and payable over a 10-year period. Under current law,
	118	+	the recipient of such a prize had until December 31, 2000, to change the form of the
	119	+	payment from an annuity to a lump-sum payment.
	120	+	For further information see the state fiscal estimate, which will be printed as
	121	+	an appendix to this bill.
	122	+	The people of the state of Wisconsin, represented in senate and assembly, do
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	125	+	SECTION 1 ASSEMBLY BILL 742
	126	+	SECTION 1. 60.85 (2) (b) 7. of the statutes is repealed.
	127	+	SECTION 2. 60.85 (2) (c) of the statutes is amended to read:
	128	+	60.85 (2) (c) Except as provided in par. (b) 7., no No town may exercise any
	129	+	power under this subsection within the extraterritorial zoning jurisdiction of a city
	130	+	or village, as that term is defined in s. 62.23 (7a) (a), unless the city's or village's
	131	+	governing body adopts a resolution which approves the town's exercise of power
	132	+	under this subsection within such an extraterritorial zoning jurisdiction.
	133	+	SECTION 3. 60.85 (3) (h) 4. of the statutes is amended to read:
	134	+	60.85 (3) (h) 4. Declares the district to be either an agricultural project district,
	135	+	forestry project district, manufacturing project district, or tourism project district,
	136	+	and identifies the North American Industry Classification System industry number
	137	+	of each activity under each project for which project costs are to be expended; or
	138	+	declares the district to be a project described in sub. (2) (b) 7.
	139	+	SECTION 4. 60.85 (3) (h) 5. a. of the statutes is amended to read:
	140	+	60.85 (3) (h) 5. a. That not less than 75 percent, by area, of the real property
	141	+	within the district is to be used for projects of a single one of the project types listed
	142	+	under sub. (2) (b) 1. to 4. or 7. and in accordance with the declaration under subd. 4.
	143	+	SECTION 5. 60.85 (3) (h) 5. c. of the statutes is amended to read:
	144	+	60.85 (3) (h) 5. c. That the project costs of the district are limited to those
	145	+	specified under sub. (2) (b) and relate directly to a project described in sub. (2) (b)
	146	+	7. or to promoting agriculture, forestry, manufacturing, or tourism development.
	147	+	SECTION 6. 60.85 (5) (e) of the statutes is repealed.
	148	+	SECTION 7. 66.1105 (2) (f) 1. (intro.) of the statutes is amended to read:
	149	+	66.1105 (2) (f) 1. (intro.) “Project costs" mean any expenditures made or
	150	+	estimated to be made or monetary obligations incurred or estimated to be incurred
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	178	+	SECTION 7
	179	+	ASSEMBLY BILL 742
	180	+	by the city which are listed in a project plan as costs of public works or improvements
	181	+	within a tax incremental district or, to the extent provided in this subd. 1. (intro.) or
	182	+	subds. 1. k., 1. m., and 1. n., or sub. (20) (c), without the district, plus any incidental
	183	+	costs, diminished by any income, special assessments, or other revenues, including
	184	+	user fees or charges, other than tax increments, received or reasonably expected to
	185	+	be received by the city in connection with the implementation of the plan. For any
	186	+	tax incremental district for which a project plan is approved on or after July 31, 1981,
	187	+	only a proportionate share of the costs permitted under this subdivision may be
	188	+	included as project costs to the extent that they benefit the tax incremental district,
	189	+	except that expenditures made or estimated to be made or monetary obligations
	190	+	incurred or estimated to be incurred by a 1st class city, to fund parking facilities
	191	+	ancillary to and within one mile from public entertainment facilities, including a
	192	+	sports and entertainment arena, shall be considered to benefit any tax incremental
	193	+	district located in whole or in part within a one-mile radius of such parking facilities.
	194	+	To the extent the costs benefit the municipality outside the tax incremental district,
	195	+	a proportionate share of the cost is not a project cost. “Project costs" include:
	196	+	SECTION 8. 66.1105 (2) (f) 1. m. of the statutes is repealed.
	197	+	SECTION 9. 66.1105 (2) (f) 1. n. of the statutes is amended to read:
	198	+	66.1105 (2) (f) 1. n. With regard to a tax incremental district that is located
	199	+	anywhere other than a city to which sub. (6) (d) applies, and subject Subject to sub.
	200	+	(4m) (d), project costs incurred for territory that is located within a one-half mile
	201	+	radius of the district's boundaries and within the city that created the district.
	202	+	SECTION 10. 66.1105 (2) (j) of the statutes is amended to read:
	203	+	66.1105 (2) (j) “Tax incremental base" means the aggregate value, as equalized
	204	+	by the department of revenue, of all taxable property located within a tax
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	231	+	SECTION 10 ASSEMBLY BILL 742
	232	+	incremental district on the date as of which the district is created, determined as
	233	+	provided in sub. (5) (b). The base of districts created before October 1, 1980, does not
	234	+	include the value of property exempted under s. 70.111 (17).
	235	+	SECTION 11. 66.1105 (4) (a) of the statutes is amended to read:
	236	+	66.1105 (4) (a) Holding of a public hearing by the planning commission at
	237	+	which interested parties are afforded a reasonable opportunity to express their views
	238	+	on the proposed creation of a tax incremental district and the proposed boundaries
	239	+	of the district. Notice of the hearing shall be published as a class 2 notice, under ch.
	240	+	985. Before publication, a copy of the notice shall be sent by first class mail to the
	241	+	chief executive officer or administrator of all local governmental entities having the
	242	+	power to levy taxes on property located within the proposed district and to the school
	243	+	board of any school district which includes property located within the proposed
	244	+	district. For a county with no chief executive officer or administrator, notice shall be
	245	+	sent to the county board chairperson.
	246	+	SECTION 12. 66.1105 (4) (e) of the statutes is amended to read:
	247	+	66.1105 (4) (e) At least 14 days before adopting a resolution under par. (gm),
	248	+	holding of a public hearing by the planning commission at which interested parties
	249	+	are afforded a reasonable opportunity to express their views on the proposed project
	250	+	plan. The hearing may be held in conjunction with the hearing provided for in par.
	251	+	(a). If the city anticipates that the proposed project plan's project costs may include
	252	+	cash grants made by the city to owners, lessees, or developers of land that is located
	253	+	within the tax incremental district, the hearing notice shall contain a statement to
	254	+	that effect. Notice of the hearing shall be published as a class 2 notice, under ch. 985.
	255	+	The notice shall include a statement advising that a copy of the proposed project plan
	256	+	will be provided on request. Before publication, a copy of the notice shall be sent by
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	284	+	SECTION 12
	285	+	ASSEMBLY BILL 742
	286	+	1st class mail to the chief executive officer or administrator of all local governmental
	287	+	entities having the power to levy taxes on property within the district and to the
	288	+	school board of any school district which includes property located within the
	289	+	proposed district. For a county with no chief executive officer or administrator, notice
	290	+	shall be sent to the county board chairperson.
	291	+	SECTION 13. 66.1105 (4) (h) 1. of the statutes is amended to read:
	292	+	66.1105 (4) (h) 1. Subject to subds. 2., 4., 5., and 6., the planning commission
	293	+	may, by resolution, adopt an amendment to a project plan. The amendment is subject
	294	+	to approval by the local legislative body and approval requires the same findings as
	295	+	provided in par. (g) and, if the amendment adds territory to a district under subd. 2.,
	296	+	approval also requires the same findings as provided in par. (gm) 4. c. Any
	297	+	amendment to a project plan is also subject to review by a joint review board, acting
	298	+	under sub. (4m). Adoption of an amendment to a project plan shall be preceded by
	299	+	a public hearing held by the plan commission at which interested parties shall be
	300	+	afforded a reasonable opportunity to express their views on the amendment. Notice
	301	+	of the hearing shall be published as a class 1 notice, under ch. 985. The notice shall
	302	+	include a statement of the purpose and cost of the amendment and shall advise that
	303	+	a copy of the amendment will be provided on request. Before publication, a copy of
	304	+	the notice shall be sent by 1st class mail to the chief executive officer or administrator
	305	+	of all local governmental entities having the power to levy taxes on property within
	306	+	the district and to the school board of any school district which includes property
	307	+	located within the proposed district. For a county with no chief executive officer or
	308	+	administrator, this notice shall be sent to the county board chairperson.
	309	+	SECTION 14. 66.1105 (4) (h) 2. of the statutes, as affected by 2023 Wisconsin Act
	310	+	8, is amended to read:
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	337	+	SECTION 14 ASSEMBLY BILL 742
	338	+	66.1105 (4) (h) 2. Except as provided in subds. 4., 5., 7., 9., 10., and 11., the
	339	+	planning commission may adopt an amendment to a project plan under subd. 1. to
	340	+	modify the district's boundaries, not more than 4 times during the district's
	341	+	existence, by subtracting territory from the district in a way that does not remove
	342	+	contiguity from the district or by adding territory to the district that is contiguous
	343	+	to the district and that is served by public works or improvements that were created
	344	+	as part of the district's project plan. A single amendment to a project plan that both
	345	+	adds and subtracts territory shall be counted under this subdivision as one
	346	+	amendment of a project plan.
	347	+	SECTION 15. 66.1105 (4) (h) 4. of the statutes is repealed.
	348	+	SECTION 16. 66.1105 (4e) (b) 1. of the statutes is amended to read:
	349	+	66.1105 (4e) (b) 1. Adoption of a resolution under par. (a) 1. shall be preceded
	350	+	by a public hearing held by the common council at which interested parties shall be
	351	+	afforded a reasonable opportunity to express their views on the proposed designation
	352	+	of a distressed, or severely distressed, tax incremental district. Notice of the hearing
	353	+	shall be published as a class 2 notice under ch. 985. The notice shall describe the
	354	+	resolution and shall advise that a copy of the resolution will be provided on request.
	355	+	The notice shall also explain that the life of a distressed tax incremental district may
	356	+	be extended, that it may receive excess tax increments from a donor district, and that
	357	+	the life of the donor district may be extended to provide such increments. Before
	358	+	publication, a copy of the notice shall be sent by 1st class mail to the chief executive
	359	+	officer or administrator of all local governmental entities having the power to levy
	360	+	taxes on property within the district and to the school board of any school district that
	361	+	includes property located within the proposed district. For a county with no chief
	362	+	1
	363	+	2
	364	+	3
	365	+	4
	366	+	5
	367	+	6
	368	+	7
	369	+	8
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	372	+	11
	373	+	12
	374	+	13
	375	+	14
	376	+	15
	377	+	16
	378	+	17
	379	+	18
	380	+	19
	381	+	20
	382	+	21
	383	+	22
	384	+	23
	385	+	24 - 9 -2023 - 2024 Legislature
	386	+	LRB-2962/1
	387	+	JK:cjs
	388	+	SECTION 16
	389	+	ASSEMBLY BILL 742
	390	+	executive officer or administrator, this notice shall be sent to the county board
	391	+	chairperson.
	392	+	SECTION 17. 66.1105 (5) (bf) of the statutes is repealed.
	393	+	SECTION 18. 66.1105 (5) (bj) of the statutes is repealed.
	394	+	SECTION 19. 66.1105 (5) (c) 1. of the statutes is amended to read:
	395	+	66.1105 (5) (c) 1. For a tax incremental district created before March 3, 2016,
	396	+	if the city adopts an amendment to the original project plan for any district which
	397	+	subtracts territory from the district or which includes additional project costs at least
	398	+	part of which will be incurred after the period specified in sub. (6) (am) 1., the tax
	399	+	incremental base for the district shall be redetermined, if sub. (4) (h) 2., 4., or 5.
	400	+	applies to the amended project plan, either by subtracting from the tax incremental
	401	+	base the value of the taxable property and the value of real property owned by the
	402	+	city, other than property described under s. 66.1105 (5) (bm), 2013 stats. that is
	403	+	subtracted from the existing district or by adding to the tax incremental base the
	404	+	value of the taxable property and the value of real property owned by the city, other
	405	+	than property described in s. 66.1105 (5) (bm), 2013 stats., that is added to the
	406	+	existing district under sub. (4) (h) 2., 4., or 5. or, if sub. (4) (h) 2., 4., or 5. does not apply
	407	+	to the amended project plan, under s. 66.1105 (5) (b), 2013 stats., as of the January
	408	+	1 next preceding the effective date of the amendment if the amendment becomes
	409	+	effective between January 2 and September 30, as of the next subsequent January
	410	+	1 if the amendment becomes effective between October 1 and December 31 and if the
	411	+	effective date of the amendment is January 1 of any year, the redetermination shall
	412	+	be made on that date. With regard to a district to which territory has been added,
	413	+	the tax incremental base as redetermined under this paragraph is effective for the
	414	+	1
	415	+	2
	416	+	3
	417	+	4
	418	+	5
	419	+	6
	420	+	7
	421	+	8
	422	+	9
	423	+	10
	424	+	11
	425	+	12
	426	+	13
	427	+	14
	428	+	15
	429	+	16
	430	+	17
	431	+	18
	432	+	19
	433	+	20
	434	+	21
	435	+	22
	436	+	23
	437	+	24 - 10 -2023 - 2024 Legislature LRB-2962/1
	438	+	JK:cjs
	439	+	SECTION 19 ASSEMBLY BILL 742
	440	+	purposes of this section only if it exceeds the original tax incremental base
	441	+	determined under s. 66.1105 (5) (b), 2013 stats.
	442	+	SECTION 20. 66.1105 (5) (ce) 1. of the statutes is amended to read:
	443	+	66.1105 (5) (ce) 1. For a tax incremental district created before March 3, 2016,
	444	+	if the city adopts an amendment, to which sub. (4) (h) 2., 4., or 5. applies, the tax
	445	+	incremental base for the district shall be redetermined, either by subtracting from
	446	+	the tax incremental base the value of the taxable property and the value of real
	447	+	property owned by the city, other than property described under s. 66.1105 (5) (bm),
	448	+	2013, stats., that is subtracted from the existing district or by adding to the tax
	449	+	incremental base the value of the taxable property and the value of real property
	450	+	owned by the city, other than property described in s. 66.1105 (5) (bm), 2013, stats.,
	451	+	that is added to the existing district under sub. (4) (h) 2., 4., or 5., as of the January
	452	+	1 next preceding the effective date of the amendment if the amendment becomes
	453	+	effective between January 2 and September 30, as of the next subsequent January
	454	+	1 if the amendment becomes effective between October 1 and December 31 and if the
	455	+	effective date of the amendment is January 1 of any year, the redetermination shall
	456	+	be made on that date. With regard to a district to which territory has been added,
	457	+	the tax incremental base as redetermined under this paragraph is effective for the
	458	+	purposes of this section only if it exceeds the original tax incremental base
	459	+	determined under s. 66.1105 (5) (b), 2013 stats.
	460	+	SECTION 21. 66.1105 (6) (a) 5. of the statutes is repealed.
	461	+	SECTION 22. 66.1105 (6) (a) 9. of the statutes is repealed.
	462	+	SECTION 23. 66.1105 (6) (am) 2. c. of the statutes is repealed.
	463	+	SECTION 24. 66.1105 (6) (am) 2. d. of the statutes is repealed.
	464	+	SECTION 25. 66.1105 (6) (am) 2. e. of the statutes is repealed.
	465	+	1
	466	+	2
	467	+	3
	468	+	4
	469	+	5
	470	+	6
	471	+	7
	472	+	8
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	477	+	13
	478	+	14
	479	+	15
	480	+	16
	481	+	17
	482	+	18
	483	+	19
	484	+	20
	485	+	21
	486	+	22
	487	+	23
	488	+	24
	489	+	25 - 11 -2023 - 2024 Legislature
	490	+	LRB-2962/1
	491	+	JK:cjs
	492	+	SECTION 26
	493	+	ASSEMBLY BILL 742
	494	+	SECTION 26. 66.1105 (6) (am) 2. f. of the statutes is repealed.
	495	+	SECTION 27. 66.1105 (6) (d) 1m. of the statutes is amended to read:
	496	+	66.1105 (6) (d) 1m. After December 31, 2016, subd. 1. applies only to Tax
	497	+	Incremental District Number One, Tax Incremental District Number Four, and Tax
	498	+	Incremental District Number Five in the City of Kenosha, and no increments may
	499	+	be allocated under that subdivision, after December 31, 2016, unless the allocation
	500	+	is approved by the joint review board.
	501	+	SECTION 28. 66.1105 (6) (dm) of the statutes is repealed.
	502	+	SECTION 29. 66.1105 (6) (e) 1. b. of the statutes is amended to read:
	503	+	66.1105 (6) (e) 1. b. Except as provided in subd. 1. e., the The donor tax
	504	+	incremental district and the recipient tax incremental district have been created
	505	+	before October 1, 1995.
	506	+	SECTION 30. 66.1105 (6) (e) 1. e. of the statutes is repealed.
	507	+	SECTION 31. 66.1105 (7) (ak) 2. of the statutes is amended to read:
	508	+	66.1105 (7) (ak) 2. Except as provided in par. (am) 4., for a district that is
	509	+	created after September 30, 1995, and before October 1, 2004, and that is not subject
	510	+	to subd. 1., 4., or 5., 23 years after the district was created, and, except as provided
	511	+	in subd. 3., for a district that is created before October 1, 1995, 27 years after the
	512	+	district is created.
	513	+	SECTION 32. 66.1105 (7) (ak) 3. of the statutes is repealed.
	514	+	SECTION 33. 66.1105 (7) (ar) of the statutes is repealed.
	515	+	SECTION 34. 66.1105 (7) (at) of the statutes is repealed.
	516	+	SECTION 35. 66.1105 (18) (c) 2. of the statutes is amended to read:
	517	+	1
	518	+	2
	519	+	3
	520	+	4
	521	+	5
	522	+	6
	523	+	7
	524	+	8
	525	+	9
	526	+	10
	527	+	11
	528	+	12
	529	+	13
	530	+	14
	531	+	15
	532	+	16
	533	+	17
	534	+	18
	535	+	19
	536	+	20
	537	+	21
	538	+	22
	539	+	23 - 12 -2023 - 2024 Legislature LRB-2962/1
	540	+	JK:cjs
	541	+	SECTION 35 ASSEMBLY BILL 742
	542	+	66.1105 (18) (c) 2. Notwithstanding the provisions under sub. (2) (f) 1. k., m.,
	543	+	and n., a multijurisdictional tax incremental district may not incur project costs for
	544	+	any area that is outside of the district's boundaries.
	545	+	SECTION 36. 66.1105 (19) of the statutes is repealed.
	546	+	SECTION 37. 70.47 (8) (d) of the statutes is amended to read:
	547	+	70.47 (8) (d) It may and upon request of the assessor or the objector shall compel
	548	+	the attendance of witnesses, except objectors who may testify by telephone, and the
	549	+	production of all books, inventories, appraisals, documents and other data which
	550	+	may throw light upon the value of property.
	551	+	SECTION 38. 70.48 of the statutes is amended to read:
	552	+	70.48 Assessor to attend board of review. The assessor or the assessor's
	553	+	authorized representative shall attend without order or subpoena all hearings before
	554	+	the board of review and under oath submit to examination and fully disclose to the
	555	+	board such information as the assessor may have touching the assessment and any
	556	+	other matters pertinent to the inquiry being made. All part-time assessors shall
	557	+	receive the same compensation for such attendance as is allowed to the members of
	558	+	the board but no county assessor or member of a county assessor's staff shall receive
	559	+	any compensation other than that person's regular salary for attendance at a board
	560	+	of review. The clerk shall make all corrections to the assessment roll ordered by the
	561	+	board of review, including all changes in the valuation of real property. When any
	562	+	valuation of real property is changed, the clerk shall enter the valuation fixed by the
	563	+	board in red ink in the proper class above the figures of the assessor, and the figures
	564	+	of the assessor shall be crossed out with red ink and enter a note of the valuation of
	565	+	the assessor and the change to that valuation made by the board. The clerk shall also
	566	+	enter upon the assessment roll, in the proper place, the names of all persons found
	567	+	1
	568	+	2
	569	+	3
	570	+	4
	571	+	5
	572	+	6
	573	+	7
	574	+	8
	575	+	9
	576	+	10
	577	+	11
	578	+	12
	579	+	13
	580	+	14
	581	+	15
	582	+	16
	583	+	17
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	586	+	20
	587	+	21
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	589	+	23
	590	+	24
	591	+	25 - 13 -2023 - 2024 Legislature
	592	+	LRB-2962/1
	593	+	JK:cjs
	594	+	SECTION 38
	595	+	ASSEMBLY BILL 742
	596	+	liable to taxation on personal property by the board of review, setting opposite such
	597	+	names respectively the aggregate valuation of such property as determined by the
	598	+	assessor, after deducting exemptions and making such corrections as the board has
	599	+	ordered. All changes in valuation of personal property made by the board of review
	600	+	shall be made in the same manner as changes in real estate.
	601	+	SECTION 39. 71.05 (6) (a) 15. of the statutes is amended to read:
	602	+	71.05 (6) (a) 15. The amount of the credits computed under s. 71.07 (2dm),
	603	+	(2dx), (2dy), (3g), (3h), (3n), (3q), (3s), (3t), (3w), (3wm), (3y), (4k), (4n), (5e), (5i), (5j),
	604	+	(5k), (5r), (5rm), (6n), and (10) and not passed through by a partnership, limited
	605	+	liability company, or tax-option corporation that has added that amount to the
	606	+	partnership's, company's, or tax-option corporation's income under s. 71.21 (4) or
	607	+	71.34 (1k) (g).
	608	+	SECTION 40. 71.07 (5e) of the statutes is repealed.
	609	+	SECTION 41. 71.07 (6) (am) 1. of the statutes is amended to read:
	610	+	71.07 (6) (am) 1. In this paragraph For purposes of subd. 1m., “earned income"
	611	+	means qualified earned income, as defined in section 221 (b) of the internal revenue
	612	+	code as amended to December 31, 1985, plus employee business expenses under
	613	+	section 62 (2) (B) to (D) of that code, allocable to Wisconsin under s. 71.04, plus
	614	+	amounts received by the individual for services performed in the employ of the
	615	+	individual's spouse minus the amount of disability income excluded under s. 71.05
	616	+	(6) (b) 4. and minus any other amount not subject to tax under this chapter wages,
	617	+	salaries, or professional fees, amounts received for services performed by an
	618	+	individual in the employ of his or her spouse, and other amounts received as
	619	+	compensation for personal services actually rendered, but does not include that part
	620	+	of the compensation derived by the taxpayer for personal services rendered by him
	621	+	1
	622	+	2
	623	+	3
	624	+	4
	625	+	5
	626	+	6
	627	+	7
	628	+	8
	629	+	9
	630	+	10
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	632	+	12
	633	+	13
	634	+	14
	635	+	15
	636	+	16
	637	+	17
	638	+	18
	639	+	19
	640	+	20
	641	+	21
	642	+	22
	643	+	23
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	645	+	25 - 14 -2023 - 2024 Legislature LRB-2962/1
	646	+	JK:cjs
	647	+	SECTION 41 ASSEMBLY BILL 742
	648	+	or her to a corporation which represents a distribution of earnings or profits rather
	649	+	than a reasonable allowance as compensation for the personal services actually
	650	+	rendered. In the case of a taxpayer engaged in a trade or business in which both
	651	+	personal services and capital are material income-producing factors, under federal
	652	+	regulations, a reasonable allowance as compensation for the personal services
	653	+	rendered by the taxpayer shall be considered as earned income. Earned income
	654	+	includes gains, other than any gain which is treated under any provision of chapter
	655	+	26 of the Internal Revenue Code as gain from the sale or exchange of a capital asset,
	656	+	and includes net earnings derived from the sale or disposition of, the transfer of any
	657	+	interest in, or the licensing of the use of property, other than goodwill, by an
	658	+	individual whose personal efforts created such property. Earned income does not
	659	+	include any amount not included in gross income, received as a pension or annuity,
	660	+	paid or distributed out of an individual retirement plan, within the meaning of
	661	+	section 7701 (a) (37) of the Internal Revenue Code, or received as deferred
	662	+	compensation. Earned income is computed notwithstanding the fact that each
	663	+	spouse owns an undivided one-half interest in the whole of the marital property. A
	664	+	marital property agreement or unilateral statement under ch. 766 transferring
	665	+	income between spouses has no effect in computing earned income under this
	666	+	paragraph.
	667	+	SECTION 42. 71.07 (6) (am) 1m. of the statutes is created to read:
	668	+	71.07 (6) (am) 1m. In this paragraph, “qualified earned income” means an
	669	+	amount equal to the excess of the earned income of the spouse for the taxable year,
	670	+	over an amount equal to the sum of the deductions described in paragraphs (1), (2)
	671	+	(B), (C), and (E), (6), (7), and (12) of section 62 (a) of the Internal Revenue Code to the
	672	+	extent such deductions are properly allocable to or chargeable against earned
	673	+	1
	674	+	2
	675	+	3
	676	+	4
	677	+	5
	678	+	6
	679	+	7
	680	+	8
	681	+	9
	682	+	10
	683	+	11
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	685	+	13
	686	+	14
	687	+	15
	688	+	16
	689	+	17
	690	+	18
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	693	+	21
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	695	+	23
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	697	+	25 - 15 -2023 - 2024 Legislature
	698	+	LRB-2962/1
	699	+	JK:cjs
	700	+	SECTION 42
	701	+	ASSEMBLY BILL 742
	702	+	income, allocable to Wisconsin under s. 71.04, minus the amount of disability income
	703	+	excluded under s. 71.05 (6) (b) 4. and minus any other amount not subject to tax
	704	+	under this chapter.
	705	+	SECTION 43. 71.07 (6) (am) 2. d. of the statutes is amended to read:
	706	+	71.07 (6) (am) 2. d. For taxable years beginning after December 31, 2000, 3
	707	+	percent of the qualified earned income of the spouse with the lower qualified earned
	708	+	income, but not more than $480.
	709	+	SECTION 44. 71.08 (1) (intro.) of the statutes is amended to read:
	710	+	71.08 (1) IMPOSITION. (intro.) If the tax imposed on a natural person, married
	711	+	couple filing jointly, trust, or estate under s. 71.02, not considering the credits under
	712	+	ss. 71.07 (1), (2dx), (2dy), (3m), (3n), (3q), (3s), (3t), (3w), (3wm), (3y), (4k), (5b), (5d),
	713	+	(5e), (5i), (5j), (5n), (6), (6e), (8b), (9e), (9m), and (9r), 71.28 (1dx), (1dy), (2m), (3), (3n),
	714	+	(3t), (3w), (3wm), and (3y), 71.47 (1dx), (1dy), (2m), (3), (3n), (3t), (3w), and (3y), 71.57
	715	+	to 71.61, and 71.613 and subch. VIII and payments to other states under s. 71.07 (7),
	716	+	is less than the tax under this section, there is imposed on that natural person,
	717	+	married couple filing jointly, trust or estate, instead of the tax under s. 71.02, an
	718	+	alternative minimum tax computed as follows:
	719	+	SECTION 45. 71.10 (4) (gy) of the statutes is repealed.
	720	+	SECTION 46. 71.21 (4) (a) of the statutes is amended to read:
	721	+	71.21 (4) (a) The amount of the credits computed by a partnership under s.
	722	+	71.07 (2dm), (2dx), (2dy), (3g), (3h), (3n), (3q), (3s), (3t), (3w), (3wm), (3y), (4k), (4n),
	723	+	(5e), (5g), (5i), (5j), (5k), (5r), (5rm), (6n), and (10) and passed through to partners
	724	+	shall be added to the partnership's income.
	725	+	SECTION 47. 71.26 (2) (a) 4. of the statutes is amended to read:
	726	+	1
	727	+	2
	728	+	3
	729	+	4
	730	+	5
	731	+	6
	732	+	7
	733	+	8
	734	+	9
	735	+	10
	736	+	11
	737	+	12
	738	+	13
	739	+	14
	740	+	15
	741	+	16
	742	+	17
	743	+	18
	744	+	19
	745	+	20
	746	+	21
	747	+	22
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	749	+	24 - 16 -2023 - 2024 Legislature LRB-2962/1
	750	+	JK:cjs
	751	+	SECTION 47 ASSEMBLY BILL 742
	752	+	71.26 (2) (a) 4. Plus the amount of the credit computed under s. 71.28 (1dm),
	753	+	(1dx), (1dy), (3g), (3h), (3n), (3q), (3t), (3w), (3wm), (3y), (5e), (5g), (5i), (5j), (5k), (5r),
	754	+	(5rm), (6n), and (10) and not passed through by a partnership, limited liability
	755	+	company, or tax-option corporation that has added that amount to the partnership's,
	756	+	limited liability company's, or tax-option corporation's income under s. 71.21 (4) or
	757	+	71.34 (1k) (g).
	758	+	SECTION 48. 71.28 (5e) of the statutes is repealed.
	759	+	SECTION 49. 71.30 (3) (es) of the statutes is repealed.
	760	+	SECTION 50. 71.34 (1k) (g) of the statutes is amended to read:
	761	+	71.34 (1k) (g) An addition shall be made for credits computed by a tax-option
	762	+	corporation under s. 71.28 (1dm), (1dx), (1dy), (3), (3g), (3h), (3n), (3q), (3t), (3w),
	763	+	(3wm), (3y), (4), (5), (5e), (5g), (5i), (5j), (5k), (5r), (5rm), (6n), and (10) and passed
	764	+	through to shareholders.
	765	+	SECTION 51. 71.45 (2) (a) 10. of the statutes is amended to read:
	766	+	71.45 (2) (a) 10. By adding to federal taxable income the amount of credit
	767	+	computed under s. 71.47 (1dm) to (1dy), (3g), (3h), (3n), (3q), (3w), (3y), (5e), (5g), (5i),
	768	+	(5j), (5k), (5r), (5rm), (6n), and (10) and not passed through by a partnership, limited
	769	+	liability company, or tax-option corporation that has added that amount to the
	770	+	partnership's, limited liability company's, or tax-option corporation's income under
	771	+	s. 71.21 (4) or 71.34 (1k) (g) and the amount of credit computed under s. 71.47 (3), (3t),
	772	+	(4), (4m), and (5).
	773	+	SECTION 52. 71.47 (5e) of the statutes is repealed.
	774	+	SECTION 53. 71.49 (1) (es) of the statutes is repealed.
	775	+	SECTION 54. 77.51 (5m) of the statutes is repealed.
	776	+	SECTION 55. 77.52 (13) of the statutes is amended to read:
	777	+	1
	778	+	2
	779	+	3
	780	+	4
	781	+	5
	782	+	6
	783	+	7
	784	+	8
	785	+	9
	786	+	10
	787	+	11
	788	+	12
	789	+	13
	790	+	14
	791	+	15
	792	+	16
	793	+	17
	794	+	18
	795	+	19
	796	+	20
	797	+	21
	798	+	22
	799	+	23
	800	+	24
	801	+	25 - 17 -2023 - 2024 Legislature
	802	+	LRB-2962/1
	803	+	JK:cjs
	804	+	SECTION 55
	805	+	ASSEMBLY BILL 742
	806	+	77.52 (13) For the purpose of the proper administration of this section and to
	807	+	prevent evasion of the sales tax it shall be presumed that all receipts are subject to
	808	+	the tax until the contrary is established. The burden of proving that a sale of tangible
	809	+	personal property, or items, property, or goods under sub. (1) (b), (c), or (d), or services
	810	+	is not a taxable sale at retail is upon the person who makes the sale unless that
	811	+	person takes from the purchaser an electronic or a paper certificate, in a manner
	812	+	prescribed by the department, to the effect that the property, item, good, or service
	813	+	is purchased for resale or is otherwise exempt, except that no certificate is required
	814	+	for the sale of tangible personal property, or items, property, or goods under sub. (1)
	815	+	(b), (c), or (d), or services that are exempt under s. 77.54 (5) (a) 3., (7), (7m), (8), (10),
	816	+	(11), (14), (15), (17), (20n), (21), (22b), (31), (32), (35), (36), (37), (42), (44), (45), (46),
	817	+	(51), (52), (64), (66), and (67).
	818	+	SECTION 56. 77.53 (10) of the statutes is amended to read:
	819	+	77.53 (10) For the purpose of the proper administration of this section and to
	820	+	prevent evasion of the use tax and the duty to collect the use tax, it is presumed that
	821	+	tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or
	822	+	(d), or taxable services sold by any person for delivery in this state is sold for storage,
	823	+	use, or other consumption in this state until the contrary is established. The burden
	824	+	of proving the contrary is upon the person who makes the sale unless that person
	825	+	takes from the purchaser an electronic or paper certificate, in a manner prescribed
	826	+	by the department, to the effect that the property, or items, property, or goods under
	827	+	s. 77.52 (1) (b), (c), or (d), or taxable service is purchased for resale, or otherwise
	828	+	exempt from the tax, except that no certificate is required for the sale of tangible
	829	+	personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or
	830	+	1
	831	+	2
	832	+	3
	833	+	4
	834	+	5
	835	+	6
	836	+	7
	837	+	8
	838	+	9
	839	+	10
	840	+	11
	841	+	12
	842	+	13
	843	+	14
	844	+	15
	845	+	16
	846	+	17
	847	+	18
	848	+	19
	849	+	20
	850	+	21
	851	+	22
	852	+	23
	853	+	24 - 18 -2023 - 2024 Legislature LRB-2962/1
	854	+	JK:cjs
	855	+	SECTION 56 ASSEMBLY BILL 742
	856	+	services that are exempt under s. 77.54 (7), (7m), (8), (10), (11), (14), (15), (17), (20n),
	857	+	(21), (22b), (31), (32), (35), (36), (37), (42), (44), (45), (46), (51), (52), (64), (66), and (67).
	858	+	SECTION 57. 77.54 (14m) of the statutes is renumbered 77.54 (14) (en) and
41	859		amended to read:
42		-	60.85 (3) (h) 5. a. That not less than 75 percent, by
43		-	area, of the real property within the district is to be used
44		-	for projects of a single one of the project types listed
45		-	under sub. (2) (b) 1. to 4. or 7. and in accordance with the
46		-	declaration under subd. 4.
47		-	* 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
48		-	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 138 2023 Assembly Bill 742
49		-	SECTION 5. 60.85 (3) (h) 5. c. of the statutes is
50		-	amended to read:
51		-	60.85 (3) (h) 5. c. That the project costs of the district
52		-	are limited to those specified under sub. (2) (b) and relate
53		-	directly to a project described in sub. (2) (b) 7. or to pro-
54		-	moting agriculture, forestry, manufacturing, or tourism
55		-	development.
56		-	SECTION 6. 60.85 (5) (e) of the statutes is repealed.
57		-	SECTION 7. 66.1105 (2) (f) 1. (intro.) of the statutes
58		-	is amended to read:
59		-	66.1105 (2) (f) 1. (intro.) “Project costs” mean any
60		-	expenditures made or estimated to be made or monetary
61		-	obligations incurred or estimated to be incurred by the
62		-	city which are listed in a project plan as costs of public
63		-	works or improvements within a tax incremental district
64		-	or, to the extent provided in this subd. 1. (intro.) or subds.
65		-	1. k., 1. m., and 1. n., or sub. (20) (c), without the district,
66		-	plus any incidental costs, diminished by any income, spe-
67		-	cial assessments, or other revenues, including user fees
68		-	or charges, other than tax increments, received or reason-
69		-	ably expected to be received by the city in connection
70		-	with the implementation of the plan. For any tax incre-
71		-	mental district for which a project plan is approved on or
72		-	after July 31, 1981, only a proportionate share of the
73		-	costs permitted under this subdivision may be included
74		-	as project costs to the extent that they benefit the tax
75		-	incremental district, except that expenditures made or
76		-	estimated to be made or monetary obligations incurred or
77		-	estimated to be incurred by a 1st class city, to fund park-
78		-	ing facilities ancillary to and within one mile from public
79		-	entertainment facilities, including a sports and entertain-
80		-	ment arena, shall be considered to benefit any tax incre-
81		-	mental district located in whole or in part within a one−
82		-	mile radius of such parking facilities. To the extent the
83		-	costs benefit the municipality outside the tax incremental
84		-	district, a proportionate share of the cost is not a project
85		-	cost. “Project costs” include:
86		-	SECTION 8. 66.1105 (2) (f) 1. m. of the statutes is
87		-	repealed.
88		-	SECTION 9. 66.1105 (2) (f) 1. n. of the statutes is
89		-	amended to read:
90		-	66.1105 (2) (f) 1. n. With regard to a tax incremental
91		-	district that is located anywhere other than a city to which
92		-	sub. (6) (d) applies, and subject Subject to sub. (4m) (d),
93		-	project costs incurred for territory that is located within
94		-	a one−half mile radius of the district’s boundaries and
95		-	within the city that created the district.
96		-	SECTION 10. 66.1105 (2) (j) of the statutes is
97		-	amended to read:
98		-	66.1105 (2) (j) “Tax incremental base” means the
99		-	aggregate value, as equalized by the department of rev-
100		-	enue, of all taxable property located within a tax incre-
101		-	mental district on the date as of which the district is cre-
102		-	ated, determined as provided in sub. (5) (b). The base of
103		-	districts created before October 1, 1980, does not include
104		-	the value of property exempted under s. 70.111 (17).
105		-	SECTION 11. 66.1105 (4) (a) of the statutes is
106		-	amended to read:
107		-	66.1105 (4) (a) Holding of a public hearing by the
108		-	planning commission at which interested parties are
109		-	afforded a reasonable opportunity to express their views
110		-	on the proposed creation of a tax incremental district and
111		-	the proposed boundaries of the district. Notice of the
112		-	hearing shall be published as a class 2 notice, under ch.
113		-	985. Before publication, a copy of the notice shall be sent
114		-	by first class mail to the chief executive officer or admin-
115		-	istrator of all local governmental entities having the
116		-	power to levy taxes on property located within the pro-
117		-	posed district and to the school board of any school dis-
118		-	trict which includes property located within the proposed
119		-	district. For a county with no chief executive officer or
120		-	administrator, notice shall be sent to the county board
121		-	chairperson.
122		-	SECTION 12. 66.1105 (4) (e) of the statutes is
123		-	amended to read:
124		-	66.1105 (4) (e) At least 14 days before adopting a res-
125		-	olution under par. (gm), holding of a public hearing by the
126		-	planning commission at which interested parties are
127		-	afforded a reasonable opportunity to express their views
128		-	on the proposed project plan. The hearing may be held
129		-	in conjunction with the hearing provided for in par. (a).
130		-	If the city anticipates that the proposed project plan’s
131		-	project costs may include cash grants made by the city to
132		-	owners, lessees, or developers of land that is located
133		-	within the tax incremental district, the hearing notice
134		-	shall contain a statement to that effect. Notice of the hear-
135		-	ing shall be published as a class 2 notice, under ch. 985.
136		-	The notice shall include a statement advising that a copy
137		-	of the proposed project plan will be provided on request.
138		-	Before publication, a copy of the notice shall be sent by
139		-	1st class mail to the chief executive officer or administra-
140		-	tor of all local governmental entities having the power to
141		-	levy taxes on property within the district and to the school
142		-	board of any school district which includes property
143		-	located within the proposed district. For a county with no
144		-	chief executive officer or administrator, notice shall be
145		-	sent to the county board chairperson.
146		-	SECTION 13. 66.1105 (4) (h) 1. of the statutes is
147		-	amended to read:
148		-	66.1105 (4) (h) 1. Subject to subds. 2., 4., 5., and 6.,
149		-	the planning commission may, by resolution, adopt an
150		-	amendment to a project plan. The amendment is subject
151		-	to approval by the local legislative body and approval
152		-	requires the same findings as provided in par. (g) and, if
153		-	the amendment adds territory to a district under subd. 2.,
154		-	approval also requires the same findings as provided in
155		-	par. (gm) 4. c. Any amendment to a project plan is also
156		-	subject to review by a joint review board, acting under
157		-	sub. (4m). Adoption of an amendment to a project plan
158		-	shall be preceded by a public hearing held by the plan
159		-	commission at which interested parties shall be afforded
160		-	a reasonable opportunity to express their views on the − 3 − 2023 Wisconsin Act 138 2023 Assembly Bill 742
161		-	amendment. Notice of the hearing shall be published as
162		-	a class 1 notice, under ch. 985. The notice shall include
163		-	a statement of the purpose and cost of the amendment and
164		-	shall advise that a copy of the amendment will be pro-
165		-	vided on request. Before publication, a copy of the notice
166		-	shall be sent by 1st class mail to the chief executive offi-
167		-	cer or administrator of all local governmental entities
168		-	having the power to levy taxes on property within the dis-
169		-	trict and to the school board of any school district which
170		-	includes property located within the proposed district.
171		-	For a county with no chief executive officer or adminis-
172		-	trator, this notice shall be sent to the county board chair-
173		-	person.
174		-	SECTION 14. 66.1105 (4) (h) 2. of the statutes, as
175		-	affected by 2023 Wisconsin Act 8, is amended to read:
176		-	66.1105 (4) (h) 2. Except as provided in subds. 4., 5.,
177		-	7., 9., 10., and 11., the planning commission may adopt
178		-	an amendment to a project plan under subd. 1. to modify
179		-	the district’s boundaries, not more than 4 times during the
180		-	district’s existence, by subtracting territory from the dis-
181		-	trict in a way that does not remove contiguity from the
182		-	district or by adding territory to the district that is con-
183		-	tiguous to the district and that is served by public works
184		-	or improvements that were created as part of the district’s
185		-	project plan. A single amendment to a project plan that
186		-	both adds and subtracts territory shall be counted under
187		-	this subdivision as one amendment of a project plan.
188		-	SECTION 15. 66.1105 (4) (h) 4. of the statutes is
189		-	repealed.
190		-	SECTION 16. 66.1105 (4e) (b) 1. of the statutes is
191		-	amended to read:
192		-	66.1105 (4e) (b) 1. Adoption of a resolution under
193		-	par. (a) 1. shall be preceded by a public hearing held by
194		-	the common council at which interested parties shall be
195		-	afforded a reasonable opportunity to express their views
196		-	on the proposed designation of a distressed, or severely
197		-	distressed, tax incremental district. Notice of the hearing
198		-	shall be published as a class 2 notice under ch. 985. The
199		-	notice shall describe the resolution and shall advise that
200		-	a copy of the resolution will be provided on request. The
201		-	notice shall also explain that the life of a distressed tax
202		-	incremental district may be extended, that it may receive
203		-	excess tax increments from a donor district, and that the
204		-	life of the donor district may be extended to provide such
205		-	increments. Before publication, a copy of the notice shall
206		-	be sent by 1st class mail to the chief executive officer or
207		-	administrator of all local governmental entities having
208		-	the power to levy taxes on property within the district and
209		-	to the school board of any school district that includes
210		-	property located within the proposed district. For a
211		-	county with no chief executive officer or administrator,
212		-	this notice shall be sent to the county board chairperson.
213		-	SECTION 17. 66.1105 (5) (bf) of the statutes is
214		-	repealed.
215		-	SECTION 18. 66.1105 (5) (bj) of the statutes is
216		-	repealed.
217		-	SECTION 19. 66.1105 (5) (c) 1. of the statutes is
218		-	amended to read:
219		-	66.1105 (5) (c) 1. For a tax incremental district cre-
220		-	ated before March 3, 2016, if the city adopts an amend-
221		-	ment to the original project plan for any district which
222		-	subtracts territory from the district or which includes
223		-	additional project costs at least part of which will be
224		-	incurred after the period specified in sub. (6) (am) 1., the
225		-	tax incremental base for the district shall be redeter-
226		-	mined, if sub. (4) (h) 2., 4., or 5. applies to the amended
227		-	project plan, either by subtracting from the tax incremen-
228		-	tal base the value of the taxable property and the value of
229		-	real property owned by the city, other than property
230		-	described under s. 66.1105 (5) (bm), 2013 stats. that is
231		-	subtracted from the existing district or by adding to the
232		-	tax incremental base the value of the taxable property and
233		-	the value of real property owned by the city, other than
234		-	property described in s. 66.1105 (5) (bm), 2013 stats.,
235		-	that is added to the existing district under sub. (4) (h) 2.,
236		-	4., or 5. or, if sub. (4) (h) 2., 4., or 5. does not apply to the
237		-	amended project plan, under s. 66.1105 (5) (b), 2013
238		-	stats., as of the January 1 next preceding the effective date
239		-	of the amendment if the amendment becomes effective
240		-	between January 2 and September 30, as of the next sub-
241		-	sequent January 1 if the amendment becomes effective
242		-	between October 1 and December 31 and if the effective
243		-	date of the amendment is January 1 of any year, the rede-
244		-	termination shall be made on that date. With regard to a
245		-	district to which territory has been added, the tax incre-
246		-	mental base as redetermined under this paragraph is
247		-	effective for the purposes of this section only if it exceeds
248		-	the original tax incremental base determined under s.
249		-	66.1105 (5) (b), 2013 stats.
250		-	SECTION 20. 66.1105 (5) (ce) 1. of the statutes is
251		-	amended to read:
252		-	66.1105 (5) (ce) 1. For a tax incremental district cre-
253		-	ated before March 3, 2016, if the city adopts an amend-
254		-	ment, to which sub. (4) (h) 2., 4., or 5. applies, the tax
255		-	incremental base for the district shall be redetermined,
256		-	either by subtracting from the tax incremental base the
257		-	value of the taxable property and the value of real prop-
258		-	erty owned by the city, other than property described
259		-	under s. 66.1105 (5) (bm), 2013, stats., that is subtracted
260		-	from the existing district or by adding to the tax incre-
261		-	mental base the value of the taxable property and the
262		-	value of real property owned by the city, other than prop-
263		-	erty described in s. 66.1105 (5) (bm), 2013, stats., that is
264		-	added to the existing district under sub. (4) (h) 2., 4., or
265		-	5., as of the January 1 next preceding the effective date
266		-	of the amendment if the amendment becomes effective
267		-	between January 2 and September 30, as of the next sub-
268		-	sequent January 1 if the amendment becomes effective
269		-	between October 1 and December 31 and if the effective
270		-	date of the amendment is January 1 of any year, the rede-
271		-	termination shall be made on that date. With regard to a
272		-	district to which territory has been added, the tax incre- − 4 −2023 Wisconsin Act 138 2023 Assembly Bill 742
273		-	mental base as redetermined under this paragraph is
274		-	effective for the purposes of this section only if it exceeds
275		-	the original tax incremental base determined under s.
276		-	66.1105 (5) (b), 2013 stats.
277		-	SECTION 21. 66.1105 (6) (a) 5. of the statutes is
278		-	repealed.
279		-	SECTION 22. 66.1105 (6) (a) 9. of the statutes is
280		-	repealed.
281		-	SECTION 23. 66.1105 (6) (am) 2. c. of the statutes is
282		-	repealed.
283		-	SECTION 24. 66.1105 (6) (am) 2. d. of the statutes is
284		-	repealed.
285		-	SECTION 25. 66.1105 (6) (am) 2. e. of the statutes is
286		-	repealed.
287		-	SECTION 26. 66.1105 (6) (am) 2. f. of the statutes is
288		-	repealed.
289		-	SECTION 27. 66.1105 (6) (d) 1m. of the statutes is
290		-	amended to read:
291		-	66.1105 (6) (d) 1m. After December 31, 2016, subd.
292		-	1. applies only to Tax Incremental District Number One,
293		-	Tax Incremental District Number Four, and Tax Incre-
294		-	mental District Number Five in the City of Kenosha, and
295		-	no increments may be allocated under that subdivision,
296		-	after December 31, 2016, unless the allocation is
297		-	approved by the joint review board.
298		-	SECTION 28. 66.1105 (6) (dm) of the statutes is
299		-	repealed.
300		-	SECTION 29. 66.1105 (6) (e) 1. b. of the statutes is
301		-	amended to read:
302		-	66.1105 (6) (e) 1. b. Except as provided in subd. 1.
303		-	e., the The donor tax incremental district and the recipient
304		-	tax incremental district have been created before Octo-
305		-	ber 1, 1995.
306		-	SECTION 30. 66.1105 (6) (e) 1. e. of the statutes is
307		-	repealed.
308		-	SECTION 31. 66.1105 (7) (ak) 2. of the statutes is
309		-	amended to read:
310		-	66.1105 (7) (ak) 2. Except as provided in par. (am) 4.,
311		-	for a district that is created after September 30, 1995, and
312		-	before October 1, 2004, and that is not subject to subd. 1.,
313		-	4., or 5., 23 years after the district was created, and,
314		-	except as provided in subd. 3., for a district that is created
315		-	before October 1, 1995, 27 years after the district is cre-
316		-	ated.
317		-	SECTION 32. 66.1105 (7) (ak) 3. of the statutes is
318		-	repealed.
319		-	SECTION 33. 66.1105 (7) (ar) of the statutes is
320		-	repealed.
321		-	SECTION 34. 66.1105 (7) (at) of the statutes is
322		-	repealed.
323		-	SECTION 35. 66.1105 (18) (c) 2. of the statutes is
324		-	amended to read:
325		-	66.1105 (18) (c) 2. Notwithstanding the provisions
326		-	under sub. (2) (f) 1. k., m., and n., a multijurisdictional tax
327		-	incremental district may not incur project costs for any
328		-	area that is outside of the district’s boundaries.
329		-	SECTION 36. 66.1105 (19) of the statutes is repealed.
330		-	SECTION 37. 70.47 (8) (d) of the statutes is amended
331		-	to read:
332		-	70.47 (8) (d) It may and upon request of the assessor
333		-	or the objector shall compel the attendance of witnesses,
334		-	except objectors who may testify by telephone, and the
335		-	production of all books, inventories, appraisals, docu-
336		-	ments and other data which may throw light upon the
337		-	value of property.
338		-	SECTION 38. 70.48 of the statutes is amended to read:
339		-	70.48 Assessor to attend board of review. The
340		-	assessor or the assessor’s authorized representative shall
341		-	attend without order or subpoena all hearings before the
342		-	board of review and under oath submit to examination
343		-	and fully disclose to the board such information as the
344		-	assessor may have touching the assessment and any other
345		-	matters pertinent to the inquiry being made. All part−
346		-	time assessors shall receive the same compensation for
347		-	such attendance as is allowed to the members of the board
348		-	but no county assessor or member of a county assessor’s
349		-	staff shall receive any compensation other than that per-
350		-	son’s regular salary for attendance at a board of review.
351		-	The clerk shall make all corrections to the assessment roll
352		-	ordered by the board of review, including all changes in
353		-	the valuation of real property. When any valuation of real
354		-	property is changed, the clerk shall enter the valuation
355		-	fixed by the board in red ink in the proper class above the
356		-	figures of the assessor, and the figures of the assessor
357		-	shall be crossed out with red ink and enter a note of the
358		-	valuation of the assessor and the change to that valuation
359		-	made by the board. The clerk shall also enter upon the
360		-	assessment roll, in the proper place, the names of all per-
361		-	sons found liable to taxation on personal property by the
362		-	board of review, setting opposite such names respec-
363		-	tively the aggregate valuation of such property as deter-
364		-	mined by the assessor, after deducting exemptions and
365		-	making such corrections as the board has ordered. All
366		-	changes in valuation of personal property made by the
367		-	board of review shall be made in the same manner as
368		-	changes in real estate.
369		-	SECTION 39. 71.05 (6) (a) 15. of the statutes is
370		-	amended to read:
371		-	71.05 (6) (a) 15. The amount of the credits computed
372		-	under s. 71.07 (2dm), (2dx), (2dy), (3g), (3h), (3n), (3q),
373		-	(3s), (3t), (3w), (3wm), (3y), (4k), (4n), (5e), (5i), (5j),
374		-	(5k), (5r), (5rm), (6n), and (10) and not passed through by
375		-	a partnership, limited liability company, or tax−option
376		-	corporation that has added that amount to the partner-
377		-	ship’s, company’s, or tax−option corporation’s income
378		-	under s. 71.21 (4) or 71.34 (1k) (g).
379		-	SECTION 40. 71.07 (5e) of the statutes is repealed.
380		-	SECTION 41. 71.07 (6) (am) 1. of the statutes is
381		-	amended to read:
382		-	71.07 (6) (am) 1. In this paragraph For purposes of
383		-	subd. 1m., “earned income” means qualified earned
384		-	income, as defined in section 221 (b) of the internal rev- − 5 − 2023 Wisconsin Act 138 2023 Assembly Bill 742
385		-	enue code as amended to December 31, 1985, plus
386		-	employee business expenses under section 62 (2) (B) to
387		-	(D) of that code, allocable to Wisconsin under s. 71.04,
388		-	plus amounts received by the individual for services per-
389		-	formed in the employ of the individual’s spouse minus
390		-	the amount of disability income excluded under s. 71.05
391		-	(6) (b) 4. and minus any other amount not subject to tax
392		-	under this chapter wages, salaries, or professional fees,
393		-	amounts received for services performed by an individ-
394		-	ual in the employ of his or her spouse, and other amounts
395		-	received as compensation for personal services actually
396		-	rendered, but does not include that part of the compensa-
397		-	tion derived by the taxpayer for personal services ren-
398		-	dered by him or her to a corporation which represents a
399		-	distribution of earnings or profits rather than a reasonable
400		-	allowance as compensation for the personal services
401		-	actually rendered. In the case of a taxpayer engaged in a
402		-	trade or business in which both personal services and cap-
403		-	ital are material income−producing factors, under federal
404		-	regulations, a reasonable allowance as compensation for
405		-	the personal services rendered by the taxpayer shall be
406		-	considered as earned income. Earned income includes
407		-	gains, other than any gain which is treated under any pro-
408		-	vision of chapter 1 of the Internal Revenue Code as gain
409		-	from the sale or exchange of a capital asset, and includes
410		-	net earnings derived from the sale or disposition of, the
411		-	transfer of any interest in, or the licensing of the use of
412		-	property, other than goodwill, by an individual whose
413		-	personal efforts created such property. Earned income
414		-	does not include any amount not included in gross
415		-	income, received as a pension or annuity, paid or distrib-
416		-	uted out of an individual retirement plan, within the
417		-	meaning of section 7701 (a) (37) of the Internal Revenue
418		-	Code, or received as deferred compensation. Earned
419		-	income is computed notwithstanding the fact that each
420		-	spouse owns an undivided one−half interest in the whole
421		-	of the marital property. A marital property agreement or
422		-	unilateral statement under ch. 766 transferring income
423		-	between spouses has no effect in computing earned
424		-	income under this paragraph.
425		-	SECTION 42. 71.07 (6) (am) 1m. of the statutes is cre-
426		-	ated to read:
427		-	71.07 (6) (am) 1m. In this paragraph, “qualified
428		-	earned income” means an amount equal to the excess of
429		-	the earned income of the spouse for the taxable year, over
430		-	an amount equal to the sum of the deductions described
431		-	in paragraphs (1), (2) (B), (C), and (E), (6), (7), and (12)
432		-	of section 62 (a) of the Internal Revenue Code to the
433		-	extent such deductions are properly allocable to or
434		-	chargeable against earned income, allocable to Wiscon-
435		-	sin under s. 71.04, minus the amount of disability income
436		-	excluded under s. 71.05 (6) (b) 4. and minus any other
437		-	amount not subject to tax under this chapter.
438		-	SECTION 43. 71.07 (6) (am) 2. d. of the statutes is
439		-	amended to read:
440		-	71.07 (6) (am) 2. d. For taxable years beginning after
441		-	December 31, 2000, 3 percent of the qualified earned
442		-	income of the spouse with the lower qualified earned
443		-	income, but not more than $480.
444		-	SECTION 44. 71.08 (1) (intro.) of the statutes is
445		-	amended to read:
446		-	71.08 (1) IMPOSITION. (intro.) If the tax imposed on
447		-	a natural person, married couple filing jointly, trust, or
448		-	estate under s. 71.02, not considering the credits under ss.
449		-	71.07 (1), (2dx), (2dy), (3m), (3n), (3q), (3s), (3t), (3w),
450		-	(3wm), (3y), (4k), (5b), (5d), (5e), (5i), (5j), (5n), (6),
451		-	(6e), (8b), (9e), (9m), and (9r), 71.28 (1dx), (1dy), (2m),
452		-	(3), (3n), (3t), (3w), (3wm), and (3y), 71.47 (1dx), (1dy),
453		-	(2m), (3), (3n), (3t), (3w), and (3y), 71.57 to 71.61, and
454		-	71.613 and subch. VIII and payments to other states
455		-	under s. 71.07 (7), is less than the tax under this section,
456		-	there is imposed on that natural person, married couple
457		-	filing jointly, trust or estate, instead of the tax under s.
458		-	71.02, an alternative minimum tax computed as follows:
459		-	SECTION 45. 71.10 (4) (gy) of the statutes is repealed.
460		-	SECTION 46. 71.21 (4) (a) of the statutes is amended
461		-	to read:
462		-	71.21 (4) (a) The amount of the credits computed by
463		-	a partnership under s. 71.07 (2dm), (2dx), (2dy), (3g),
464		-	(3h), (3n), (3q), (3s), (3t), (3w), (3wm), (3y), (4k), (4n),
465		-	(5e), (5g), (5i), (5j), (5k), (5r), (5rm), (6n), and (10) and
466		-	passed through to partners shall be added to the partner-
467		-	ship’s income.
468		-	SECTION 47. 71.26 (2) (a) 4. of the statutes is
469		-	amended to read:
470		-	71.26 (2) (a) 4. Plus the amount of the credit com-
471		-	puted under s. 71.28 (1dm), (1dx), (1dy), (3g), (3h), (3n),
472		-	(3q), (3t), (3w), (3wm), (3y), (5e), (5g), (5i), (5j), (5k),
473		-	(5r), (5rm), (6n), and (10) and not passed through by a
474		-	partnership, limited liability company, or tax−option cor-
475		-	poration that has added that amount to the partnership’s,
476		-	limited liability company’s, or tax−option corporation’s
477		-	income under s. 71.21 (4) or 71.34 (1k) (g).
478		-	SECTION 48. 71.28 (5e) of the statutes is repealed.
479		-	SECTION 49. 71.30 (3) (es) of the statutes is repealed.
480		-	SECTION 50. 71.34 (1k) (g) of the statutes is amended
481		-	to read:
482		-	71.34 (1k) (g) An addition shall be made for credits
483		-	computed by a tax−option corporation under s. 71.28
484		-	(1dm), (1dx), (1dy), (3), (3g), (3h), (3n), (3q), (3t), (3w),
485		-	(3wm), (3y), (4), (5), (5e), (5g), (5i), (5j), (5k), (5r),
486		-	(5rm), (6n), and (10) and passed through to shareholders.
487		-	SECTION 51. 71.45 (2) (a) 10. of the statutes is
488		-	amended to read:
489		-	71.45 (2) (a) 10. By adding to federal taxable income
490		-	the amount of credit computed under s. 71.47 (1dm) to
491		-	(1dy), (3g), (3h), (3n), (3q), (3w), (3y), (5e), (5g), (5i),
492		-	(5j), (5k), (5r), (5rm), (6n), and (10) and not passed
493		-	through by a partnership, limited liability company, or
494		-	tax−option corporation that has added that amount to the − 6 −2023 Wisconsin Act 138 2023 Assembly Bill 742
495		-	partnership’s, limited liability company’s, or tax−option
496		-	corporation’s income under s. 71.21 (4) or 71.34 (1k) (g)
497		-	and the amount of credit computed under s. 71.47 (3),
498		-	(3t), (4), (4m), and (5).
499		-	SECTION 52. 71.47 (5e) of the statutes is repealed.
500		-	SECTION 53. 71.49 (1) (es) of the statutes is repealed.
501		-	SECTION 54. 77.51 (5m) of the statutes is repealed.
502		-	SECTION 55. 77.52 (13) of the statutes is amended to
503		-	read:
504		-	77.52 (13) For the purpose of the proper administra-
505		-	tion of this section and to prevent evasion of the sales tax
506		-	it shall be presumed that all receipts are subject to the tax
507		-	until the contrary is established. The burden of proving
508		-	that a sale of tangible personal property, or items, prop-
509		-	erty, or goods under sub. (1) (b), (c), or (d), or services is
510		-	not a taxable sale at retail is upon the person who makes
511		-	the sale unless that person takes from the purchaser an
512		-	electronic or a paper certificate, in a manner prescribed
513		-	by the department, to the effect that the property, item,
514		-	good, or service is purchased for resale or is otherwise
515		-	exempt, except that no certificate is required for the sale
516		-	of tangible personal property, or items, property, or goods
517		-	under sub. (1) (b), (c), or (d), or services that are exempt
518		-	under s. 77.54 (5) (a) 3., (7), (7m), (8), (10), (11), (14),
519		-	(15), (17), (20n), (21), (22b), (31), (32), (35), (36), (37),
520		-	(42), (44), (45), (46), (51), (52), (64), (66), and (67).
521		-	SECTION 56. 77.53 (10) of the statutes is amended to
522		-	read:
523		-	77.53 (10) For the purpose of the proper administra-
524		-	tion of this section and to prevent evasion of the use tax
525		-	and the duty to collect the use tax, it is presumed that tan-
526		-	gible personal property, or items, property, or goods
527		-	under s. 77.52 (1) (b), (c), or (d), or taxable services sold
528		-	by any person for delivery in this state is sold for storage,
529		-	use, or other consumption in this state until the contrary
530		-	is established. The burden of proving the contrary is
531		-	upon the person who makes the sale unless that person
532		-	takes from the purchaser an electronic or paper certifi-
533		-	cate, in a manner prescribed by the department, to the
534		-	effect that the property, or items, property, or goods under
535		-	s. 77.52 (1) (b), (c), or (d), or taxable service is purchased
536		-	for resale, or otherwise exempt from the tax, except that
537		-	no certificate is required for the sale of tangible personal
538		-	property, or items, property, or goods under s. 77.52 (1)
539		-	(b), (c), or (d), or services that are exempt under s. 77.54
540		-	(7), (7m), (8), (10), (11), (14), (15), (17), (20n), (21),
541		-	(22b), (31), (32), (35), (36), (37), (42), (44), (45), (46),
542		-	(51), (52), (64), (66), and (67).
543		-	SECTION 57. 77.54 (14m) of the statutes is renum-
544		-	bered 77.54 (14) (en) and amended to read:
545		-	77.54 (14) (en) For purposes of sub. (14), insulin
546		-	Insulin furnished by a pharmacist to a person for treat-
547		-	ment of diabetes as directed by a physician shall be
	860	+	77.54 (14) (en) For purposes of sub. (14), insulin Insulin furnished by a
	861	+	pharmacist to a person for treatment of diabetes as directed by a physician shall be
548	862		deemed dispensed on prescription of a human being.
549		-	SECTION 58. 77.585 (9) of the statutes is repealed.
550		-	SECTION 59. 120.135 of the statutes is repealed.
551		-	SECTION 60. 121.07 (6) (a) (intro.) of the statutes is
552		-	amended to read:
553		-	121.07 (6) (a) (intro.) “Shared cost” is the sum of the
554		-	net cost of the general fund and the net cost of the debt
555		-	service fund, except that “shared cost” excludes any
556		-	costs, including attorney fees, incurred by a school dis-
557		-	trict as a result of its participation in a lawsuit com-
558		-	menced against the state, beginning with such costs
559		-	incurred in the fiscal year in which the lawsuit is com-
560		-	menced, excludes any expenditures from a capital
561		-	improvement fund created under s. 120.135 or a capital
562		-	improvement trust fund created under s. 120.137,
563		-	excludes any debt service costs associated with an envi-
564		-	ronmental remediation project under s. 67.05 (7) (er), and
565		-	excludes the costs of transporting those transfer pupils
566		-	for whom the school district operating under ch. 119 does
567		-	not receive intradistrict transfer aid under s. 121.85 (6) as
568		-	a result of s. 121.85 (6) (am). In this paragraph:
569		-	SECTION 61. 121.91 (4) (h) of the statutes is repealed.
570		-	SECTION 62. 177.01 (7a) of the statutes is created to
571		-	read:
572		-	177.01 (7a) “Financial organization loyalty card”
573		-	means a card or electronic record that is given without
574		-	direct monetary consideration under an award, reward,
575		-	benefit, loyalty, incentive, rebate, or promotional pro-
576		-	gram established by a financial organization for purposes
577		-	of rewarding a relationship with the sponsoring entity
578		-	and that may be redeemed for money or otherwise mone-
579		-	tized by the issuer or used to obtain goods or services or
580		-	a discount on goods or services. An annual fee or peri-
581		-	odic membership fee charged to the cardholder for join-
582		-	ing or maintaining membership in any such award,
583		-	reward, benefit, loyalty, incentive, rebate, or promotional
584		-	program shall not be considered direct monetary consid-
585		-	eration paid for the financial organization loyalty card.
586		-	SECTION 63. 177.01 (7d) (c) 5. of the statutes is cre-
587		-	ated to read:
588		-	177.01 (7d) (c) 5. A financial organization loyalty
589		-	card.
590		-	SECTION 64. 177.01 (13b) (c) 8. of the statutes is cre-
591		-	ated to read:
592		-	177.01 (13b) (c) 8. A financial organization loyalty
593		-	card.
594		-	SECTION 65. 177.01 (14d) (c) 5. of the statutes is cre-
595		-	ated to read:
596		-	177.01 (14d) (c) 5. A financial organization loyalty
597		-	card.
598		-	SECTION 66. 177.01 (16) (e) of the statutes is created
599		-	to read:
	863	+	SECTION 58. 77.585 (9) of the statutes is repealed.
	864	+	SECTION 59. 120.135 of the statutes is repealed.
	865	+	SECTION 60. 121.07 (6) (a) (intro.) of the statutes is amended to read:
	866	+	121.07 (6) (a) (intro.) “Shared cost" is the sum of the net cost of the general fund
	867	+	and the net cost of the debt service fund, except that “shared cost" excludes any costs,
	868	+	including attorney fees, incurred by a school district as a result of its participation
	869	+	in a lawsuit commenced against the state, beginning with such costs incurred in the
	870	+	fiscal year in which the lawsuit is commenced, excludes any expenditures from a
	871	+	capital improvement fund created under s. 120.135 or a capital improvement trust
	872	+	fund created under s. 120.137, excludes any debt service costs associated with an
	873	+	environmental remediation project under s. 67.05 (7) (er), and excludes the costs of
	874	+	transporting those transfer pupils for whom the school district operating under ch.
	875	+	119 does not receive intradistrict transfer aid under s. 121.85 (6) as a result of s.
	876	+	121.85 (6) (am). In this paragraph:
	877	+	SECTION 61. 121.91 (4) (h) of the statutes is repealed.
	878	+	SECTION 62. 177.01 (7a) of the statutes is created to read:
	879	+	177.01 (7a) “Financial organization loyalty card” means a card or electronic
	880	+	record that is given without direct monetary consideration under an award, reward,
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	908	+	SECTION 62
	909	+	ASSEMBLY BILL 742
	910	+	benefit, loyalty, incentive, rebate, or promotional program established by a financial
	911	+	organization for purposes of rewarding a relationship with the sponsoring entity and
	912	+	that may be redeemed for money or otherwise monetized by the issuer or used to
	913	+	obtain goods or services or a discount on goods or services. An annual fee or periodic
	914	+	membership fee charged to the cardholder for joining or maintaining membership in
	915	+	any such award, reward, benefit, loyalty, incentive, rebate, or promotional program
	916	+	shall not be considered direct monetary consideration paid for the financial
	917	+	organization loyalty card.
	918	+	SECTION 63. 177.01 (7d) (c) 5. of the statutes is created to read:
	919	+	177.01 (7d) (c) 5. A financial organization loyalty card.
	920	+	SECTION 64. 177.01 (13b) (c) 8. of the statutes is created to read:
	921	+	177.01 (13b) (c) 8. A financial organization loyalty card.
	922	+	SECTION 65. 177.01 (14d) (c) 5. of the statutes is created to read:
	923	+	177.01 (14d) (c) 5. A financial organization loyalty card.
	924	+	SECTION 66. 177.01 (16) (e) of the statutes is created to read:
600	925		177.01 (16) (e) A financial organization loyalty card.
601		-	SECTION 67. 177.0202 (title) of the statutes is
602		-	amended to read:
603		-	177.0202 (title) When tax−deferred and tax−
604		-	exempt retirement account accounts presumed aban-
605		-	doned. − 7 − 2023 Wisconsin Act 138 2023 Assembly Bill 742
606		-	SECTION 68. 177.0202 (1) (intro.) of the statutes is
607		-	amended to read:
608		-	177.0202 (1) (intro.) Subject to s. 177.0210, property
609		-	held in a pension account or retirement account that qual-
610		-	ifies for federal income tax deferral or tax exemption
611		-	under the U.S. income tax laws is presumed abandoned
612		-	if it is unclaimed by the apparent owner 3 years after the
613		-	later of:
614		-	SECTION 69. 177.0210 (1) (intro.) of the statutes is
615		-	amended to read:
616		-	177.0210 (1) (intro.) Property is presumed aban-
617		-	doned from the earliest later of the following:
618		-	SECTION 70. 177.0607 (3) (d) of the statutes is cre-
619		-	ated to read:
620		-	177.0607 (3) (d) On property paid to another state
621		-	under s. 177.0901 or 177.0902.
622		-	SECTION 71. 177.0607 (4) of the statutes is amended
623		-	to read:
624		-	177.0607 (4) Property received by the administrator
625		-	before January 2, 2019, that was interest−bearing to the
626		-	owner, as reported by the holder, at the time of receipt by
627		-	the administrator or this state shall accrue interest while
628		-	in possession of the administrator or this state at a rate of
629		-	6 percent per year or any lesser rate the property earned
630		-	while in the possession of the holder. Interest begins to
631		-	accrue when the property is delivered to the administrator
632		-	and ceases on the earlier of the date on which payment is
633		-	made to the owner or January 1, 2019. If the property is
634		-	still in the possession of the administrator or this state on
635		-	January 2, 2019, interest shall accrue as described in sub.
636		-	(2). No interest on interest−bearing property is payable
	926	+	SECTION 67. 177.0202 (title) of the statutes is amended to read:
	927	+	177.0202 (title) When tax-deferred and tax-exempt retirement account
	928	+	accounts presumed abandoned.
	929	+	SECTION 68. 177.0202 (1) (intro.) of the statutes is amended to read:
	930	+	177.0202 (1) (intro.) Subject to s. 177.0210, property held in a pension account
	931	+	or retirement account that qualifies for federal income tax deferral or tax exemption
	932	+	under the U.S. income tax laws is presumed abandoned if it is unclaimed by the
	933	+	apparent owner 3 years after the later of:
	934	+	SECTION 69. 177.0210 (1) (intro.) of the statutes is amended to read:
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	961	+	SECTION 69 ASSEMBLY BILL 742
	962	+	177.0210 (1) (intro.) Property is presumed abandoned from the earliest later
	963	+	of the following:
	964	+	SECTION 70. 177.0607 (3) (d) of the statutes is created to read:
	965	+	177.0607 (3) (d) On property paid to another state under s. 177.0901 or
	966	+	177.0902.
	967	+	SECTION 71. 177.0607 (4) of the statutes is amended to read:
	968	+	177.0607 (4) Property received by the administrator before January 2, 2019,
	969	+	that was interest-bearing to the owner, as reported by the holder, at the time of
	970	+	receipt by the administrator or this state shall accrue interest while in possession of
	971	+	the administrator or this state at a rate of 6 percent per year or any lesser rate the
	972	+	property earned while in the possession of the holder. Interest begins to accrue when
	973	+	the property is delivered to the administrator and ceases on the earlier of the date
	974	+	on which payment is made to the owner or January 1, 2019. If the property is still
	975	+	in the possession of the administrator or this state on January 2, 2019, interest shall
	976	+	accrue as described in sub. (2). No interest on interest-bearing property is payable
637	977		for any period before December 31, 1984.
638		-	SECTION 72. 177.1505 (4) of the statutes is amended
639		-	to read:
640		-	177.1505 (4) The administrator shall waive the pro-
641		-	visions of s. 177.1204 with respect to reporting periods
642		-	covered by the agreement if an application for voluntary
643		-	disclosure is received by the administrator between Feb-
644		-	ruary 1, 2022, and February 28, 2023, and a voluntary
645		-	disclosure agreement is executed within 180 days of
646		-	receipt of the application by the administrator. The
647		-	administrator may enter into an agreement with a holder
648		-	to extend the date upon which the agreement must be exe-
649		-	cuted and shall waive the provisions of s. 177.1204 with
650		-	respect to reporting periods covered by an agreement
651		-	executed under such extension. The administrator shall
652		-	make efforts to provide information to interested parties
653		-	regarding the voluntary disclosure period provided under
654		-	this subsection.
655		-	SECTION 73. 565.27 (2) (b) 3. of the statutes is
656		-	amended to read:
657		-	565.27 (2) (b) 3. The drawings shall be recorded on
658		-	both videotape and audiotape documented with a video
659		-	and audio recording.
660		-	SECTION 74. 565.28 (1) of the statutes is renumbered
661		-	565.28, and 565.28 (2) and (3), as renumbered, are
662		-	amended to read:
663		-	565.28 (2) A person who chooses to make an election
664		-	under par. (a) sub. (1) shall make the election no later than
665		-	60 days after becoming entitled to the lottery prize. An
666		-	election made under par. (a) sub. (1) is final and may not
667		-	be revoked.
668		-	(3) If a person eligible to make an election under par.
669		-	(a) sub. (1) does not make an election within 60 days after
670		-	becoming entitled to a lottery prize, the administrator
671		-	shall make payment in the form of an annuity.
672		-	SECTION 75. 565.28 (2) of the statutes is repealed.
673		-	SECTION 76.0Initial applicability.
674		-	(1) UNCLAIMED PROPERTY; GENERAL PROVISIONS. The
675		-	treatment of ss. 177.01 (7a), (7d) (c) 5., (13b) (c) 8., (14d)
676		-	(c) 5., and (16) (e), 177.0202 (title) and (1) (intro.),
677		-	177.0210 (1) (intro.), and 177.0607 (3) (d) and (4) first
678		-	applies to property reportable on November 7, 2021.
679		-	(2) UNCLAIMED PROPERTY; WAIVER. The treatment of
680		-	s. 177.1505 (4) first applies to applications received on
681		-	the first day of the 3rd month beginning after publication,
682		-	regardless of the years in which the property became
683		-	abandoned and reportable.
684		-	SECTION 77.0Effective dates. This act takes effect on
685		-	the day after publication, except as follows:
686		-	(1) TAX INCREMENTAL FINANCING. The treatment of
687		-	ss. 60.85 (2) (b) 7. and (c), (3) (h) 4. and 5. a. and c., and
688		-	(5) (e) and 66.1105 (2) (f) 1. (intro.), m., and n. and (j),
689		-	(4) (a), (e), and (h) 1., 2., and 4., (4e) (b) 1., (5) (bf), (bj),
690		-	(c) 1., and (ce) 1., (6) (a) 5. and 9., (am) 2. c., d., e., and
691		-	f., (d) 1m., (dm), and (e) 1. b. and e., (7) (ak) 2. and 3., (ar),
692		-	and (at), (18) (c) 2., and (19) takes effect on the January
693		-	1 after publication.
	978	+	SECTION 72. 177.1505 (4) of the statutes is amended to read:
	979	+	177.1505 (4) The administrator shall waive the provisions of s. 177.1204 with
	980	+	respect to reporting periods covered by the agreement if an application for voluntary
	981	+	disclosure is received by the administrator between February 1, 2022, and February
	982	+	28, 2023, and a voluntary disclosure agreement is executed within 180 days of receipt
	983	+	of the application by the administrator. The administrator may enter into an
	984	+	agreement with a holder to extend the date upon which the agreement must be
	985	+	executed and shall waive the provisions of s. 177.1204 with respect to reporting
	986	+	periods covered by an agreement executed under such extension. The administrator
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	1011	+	25 - 21 -2023 - 2024 Legislature
	1012	+	LRB-2962/1
	1013	+	JK:cjs
	1014	+	SECTION 72
	1015	+	ASSEMBLY BILL 742
	1016	+	shall make efforts to provide information to interested parties regarding the
	1017	+	voluntary disclosure period provided under this subsection.
	1018	+	SECTION 73. 565.27 (2) (b) 3. of the statutes is amended to read:
	1019	+	565.27 (2) (b) 3. The drawings shall be recorded on both videotape and
	1020	+	audiotape documented with a video and audio recording.
	1021	+	SECTION 74. 565.28 (1) of the statutes is renumbered 565.28, and 565.28 (2) and
	1022	+	(3), as renumbered, are amended to read:
	1023	+	565.28 (2) A person who chooses to make an election under par. (a) sub. (1) shall
	1024	+	make the election no later than 60 days after becoming entitled to the lottery prize.
	1025	+	An election made under par. (a) sub. (1) is final and may not be revoked.
	1026	+	(3) If a person eligible to make an election under par. (a) sub. (1) does not make
	1027	+	an election within 60 days after becoming entitled to a lottery prize, the
	1028	+	administrator shall make payment in the form of an annuity.
	1029	+	SECTION 75. 565.28 (2) of the statutes is repealed.
	1030	+	SECTION 76.0Initial applicability.
	1031	+	(1) UNCLAIMED PROPERTY; GENERAL PROVISIONS. The treatment of ss. 177.01 (7a),
	1032	+	(7d) (c) 5., (13b) (c) 8., (14d) (c) 5., and (16) (e), 177.0202 (title) and (1) (intro.),
	1033	+	177.0210 (1) (intro.), and 177.0607 (3) (d) and (4) first applies to property reportable
	1034	+	on November 7, 2021.
	1035	+	(2) UNCLAIMED PROPERTY; WAIVER. The treatment of s. 177.1505 (4) first applies
	1036	+	to applications received on the first day of the 3rd month beginning after publication,
	1037	+	regardless of the years in which the property became abandoned and reportable.
	1038	+	SECTION 77.0Effective dates. This act takes effect on the day after publication,
	1039	+	except as follows:
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	1063	+	24 - 22 -2023 - 2024 Legislature LRB-2962/1
	1064	+	JK:cjs
	1065	+	SECTION 77 ASSEMBLY BILL 742
	1066	+	(1) TAX INCREMENTAL FINANCING. The treatment of ss. 60.85 (2) (b) 7. and (c), (3)
	1067	+	(h) 4. and 5. a. and c., and (5) (e) and 66.1105 (2) (f) 1. (intro.), m., and n. and (j), (4)
	1068	+	(a), (e), and (h) 1., 2., and 4., (4e) (b) 1., (5) (bf), (bj), (c) 1., and (ce) 1., (6) (a) 5. and
	1069	+	9., (am) 2. c., d., e., and f., (d) 1m., (dm), and (e) 1. b. and e., (7) (ak) 2. and 3., (ar), and
	1070	+	(at), (18) (c) 2., and (19) takes effect on the January 1 after publication.
	1071	+	(END)
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