Date of enactment: March 21, 2024
2023 Assembly Bill 742 Date of publication*: March 22, 2024
2023 WISCONSIN ACT 138
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) (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.,
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),
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),
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)
(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
(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.,
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),
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
(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.),
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),
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
to: eliminating obsolete statutory references regarding property, sales, and income taxes; the uniform unclaimed
property act; and lottery games.
The people of the state of Wisconsin, represented in
senate and assembly, do enact as follows:
SECTION 1. 60.85 (2) (b) 7. of the statutes is repealed.
SECTION 2. 60.85 (2) (c) of the statutes is amended
to read:
60.85 (2) (c) Except as provided in par. (b) 7., no No
town may exercise any power under this subsection
within the extraterritorial zoning jurisdiction of a city or
village, as that term is defined in s. 62.23 (7a) (a), unless
the city’s or village’s governing body adopts a resolution
which approves the town’s exercise of power under this
subsection within such an extraterritorial zoning jurisdic-
tion.
SECTION 3. 60.85 (3) (h) 4. of the statutes is amended
to read:
60.85 (3) (h) 4. Declares the district to be either an
agricultural project district, forestry project district, man-
ufacturing project district, or tourism project district, and
identifies the North American Industry Classification
System industry number of each activity under each proj-
ect for which project costs are to be expended; or declares
the district to be a project described in sub. (2) (b) 7.
SECTION 4. 60.85 (3) (h) 5. a. of the statutes is
amended to read:
60.85 (3) (h) 5. a. That not less than 75 percent, by
area, of the real property within the district is to be used
for projects of a single one of the project types listed
under sub. (2) (b) 1. to 4. or 7. and in accordance with the
declaration under subd. 4.
* 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
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
SECTION 5. 60.85 (3) (h) 5. c. of the statutes is
amended to read:
60.85 (3) (h) 5. c. That the project costs of the district
are limited to those specified under sub. (2) (b) and relate
directly to a project described in sub. (2) (b) 7. or to pro-
moting agriculture, forestry, manufacturing, or tourism
development.
SECTION 6. 60.85 (5) (e) of the statutes is repealed.
SECTION 7. 66.1105 (2) (f) 1. (intro.) of the statutes
is amended to read:
66.1105 (2) (f) 1. (intro.) “Project costs” mean any
expenditures made or estimated to be made or monetary
obligations incurred or estimated to be incurred by the
city which are listed in a project plan as costs of public
works or improvements within a tax incremental district
or, to the extent provided in this subd. 1. (intro.) or subds.
1. k., 1. m., and 1. n., or sub. (20) (c), without the district,
plus any incidental costs, diminished by any income, spe-
cial assessments, or other revenues, including user fees
or charges, other than tax increments, received or reason-
ably expected to be received by the city in connection
with the implementation of the plan. For any tax incre-
mental district for which a project plan is approved on or
after July 31, 1981, only a proportionate share of the
costs permitted under this subdivision may be included
as project costs to the extent that they benefit the tax
incremental district, except that expenditures made or
estimated to be made or monetary obligations incurred or
estimated to be incurred by a 1st class city, to fund park-
ing facilities ancillary to and within one mile from public
entertainment facilities, including a sports and entertain-
ment arena, shall be considered to benefit any tax incre-
mental district located in whole or in part within a one−
mile radius of such parking facilities. To the extent the
costs benefit the municipality outside the tax incremental
district, a proportionate share of the cost is not a project
cost. “Project costs” include:
SECTION 8. 66.1105 (2) (f) 1. m. of the statutes is
repealed.
SECTION 9. 66.1105 (2) (f) 1. n. of the statutes is
amended to read:
66.1105 (2) (f) 1. n. With regard to a tax incremental
district that is located anywhere other than a city to which
sub. (6) (d) applies, and subject Subject to sub. (4m) (d),
project costs incurred for territory that is located within
a one−half mile radius of the district’s boundaries and
within the city that created the district.
SECTION 10. 66.1105 (2) (j) of the statutes is
amended to read:
66.1105 (2) (j) “Tax incremental base” means the
aggregate value, as equalized by the department of rev-
enue, of all taxable property located within a tax incre-
mental district on the date as of which the district is cre-
ated, determined as provided in sub. (5) (b). The base of
districts created before October 1, 1980, does not include
the value of property exempted under s. 70.111 (17).
SECTION 11. 66.1105 (4) (a) of the statutes is
amended to read:
66.1105 (4) (a) Holding of a public hearing by the
planning commission at which interested parties are
afforded a reasonable opportunity to express their views
on the proposed creation of a tax incremental district and
the proposed boundaries of the district. Notice of the
hearing shall be published as a class 2 notice, under ch.
985. Before publication, a copy of the notice shall be sent
by first class mail to the chief executive officer or admin-
istrator of all local governmental entities having the
power to levy taxes on property located within the pro-
posed district and to the school board of any school dis-
trict which includes property located within the proposed
district. For a county with no chief executive officer or
administrator, notice shall be sent to the county board
chairperson.
SECTION 12. 66.1105 (4) (e) of the statutes is
amended to read:
66.1105 (4) (e) At least 14 days before adopting a res-
olution under par. (gm), holding of a public hearing by the
planning commission at which interested parties are
afforded a reasonable opportunity to express their views
on the proposed project plan. The hearing may be held
in conjunction with the hearing provided for in par. (a).
If the city anticipates that the proposed project plan’s
project costs may include cash grants made by the city to
owners, lessees, or developers of land that is located
within the tax incremental district, the hearing notice
shall contain a statement to that effect. Notice of the hear-
ing shall be published as a class 2 notice, under ch. 985.
The notice shall include a statement advising that a copy
of the proposed project plan will be provided on request.
Before publication, a copy of the notice shall be sent by
1st class mail to the chief executive officer or administra-
tor of all local governmental entities having the power to
levy taxes on property within the district and to the school
board of any school district which includes property
located within the proposed district. For a county with no
chief executive officer or administrator, notice shall be
sent to the county board chairperson.
SECTION 13. 66.1105 (4) (h) 1. of the statutes is
amended to read:
66.1105 (4) (h) 1. Subject to subds. 2., 4., 5., and 6.,
the planning commission may, by resolution, adopt an
amendment to a project plan. The amendment is subject
to approval by the local legislative body and approval
requires the same findings as provided in par. (g) and, if
the amendment adds territory to a district under subd. 2.,
approval also requires the same findings as provided in
par. (gm) 4. c. Any amendment to a project plan is also
subject to review by a joint review board, acting under
sub. (4m). Adoption of an amendment to a project plan
shall be preceded by a public hearing held by the plan
commission at which interested parties shall be afforded
a reasonable opportunity to express their views on the − 3 − 2023 Wisconsin Act 138 2023 Assembly Bill 742
amendment. Notice of the hearing shall be published as
a class 1 notice, under ch. 985. The notice shall include
a statement of the purpose and cost of the amendment and
shall advise that a copy of the amendment will be pro-
vided on request. Before publication, a copy of the notice
shall be sent by 1st class mail to the chief executive offi-
cer or administrator of all local governmental entities
having the power to levy taxes on property within the dis-
trict and to the school board of any school district which
includes property located within the proposed district.
For a county with no chief executive officer or adminis-
trator, this notice shall be sent to the county board chair-
person.
SECTION 14. 66.1105 (4) (h) 2. of the statutes, as
affected by 2023 Wisconsin Act 8, is amended to read:
66.1105 (4) (h) 2. Except as provided in subds. 4., 5.,
7., 9., 10., and 11., the planning commission may adopt
an amendment to a project plan under subd. 1. to modify
the district’s boundaries, not more than 4 times during the
district’s existence, by subtracting territory from the dis-
trict in a way that does not remove contiguity from the
district or by adding territory to the district that is con-
tiguous to the district and that is served by public works
or improvements that were created as part of the district’s
project plan. A single amendment to a project plan that
both adds and subtracts territory shall be counted under
this subdivision as one amendment of a project plan.
SECTION 15. 66.1105 (4) (h) 4. of the statutes is
repealed.
SECTION 16. 66.1105 (4e) (b) 1. of the statutes is
amended to read:
66.1105 (4e) (b) 1. Adoption of a resolution under
par. (a) 1. shall be preceded by a public hearing held by
the common council at which interested parties shall be
afforded a reasonable opportunity to express their views
on the proposed designation of a distressed, or severely
distressed, tax incremental district. Notice of the hearing
shall be published as a class 2 notice under ch. 985. The
notice shall describe the resolution and shall advise that
a copy of the resolution will be provided on request. The
notice shall also explain that the life of a distressed tax
incremental district may be extended, that it may receive
excess tax increments from a donor district, and that the
life of the donor district may be extended to provide such
increments. Before publication, a copy of the notice shall
be sent by 1st class mail to the chief executive officer or
administrator of all local governmental entities having
the power to levy taxes on property within the district and
to the school board of any school district that includes
property located within the proposed district. For a
county with no chief executive officer or administrator,
this notice shall be sent to the county board chairperson.
SECTION 17. 66.1105 (5) (bf) of the statutes is
repealed.
SECTION 18. 66.1105 (5) (bj) of the statutes is
repealed.
SECTION 19. 66.1105 (5) (c) 1. of the statutes is
amended to read:
66.1105 (5) (c) 1. For a tax incremental district cre-
ated before March 3, 2016, if the city adopts an amend-
ment to the original project plan for any district which
subtracts territory from the district or which includes
additional project costs at least part of which will be
incurred after the period specified in sub. (6) (am) 1., the
tax incremental base for the district shall be redeter-
mined, if sub. (4) (h) 2., 4., or 5. applies to the amended
project plan, either by subtracting from the tax incremen-
tal base the value of the taxable property and the value of
real property owned by the city, other than property
described under s. 66.1105 (5) (bm), 2013 stats. that is
subtracted from the existing district or by adding to the
tax incremental base the value of the taxable property and
the value of real property owned by the city, other than
property described in s. 66.1105 (5) (bm), 2013 stats.,
that is added to the existing district under sub. (4) (h) 2.,
4., or 5. or, if sub. (4) (h) 2., 4., or 5. does not apply to the
amended project plan, under s. 66.1105 (5) (b), 2013
stats., as of the January 1 next preceding the effective date
of the amendment if the amendment becomes effective
between January 2 and September 30, as of the next sub-
sequent January 1 if the amendment becomes effective
between October 1 and December 31 and if the effective
date of the amendment is January 1 of any year, the rede-
termination shall be made on that date. With regard to a
district to which territory has been added, the tax incre-
mental base as redetermined under this paragraph is
effective for the purposes of this section only if it exceeds
the original tax incremental base determined under s.
66.1105 (5) (b), 2013 stats.
SECTION 20. 66.1105 (5) (ce) 1. of the statutes is
amended to read:
66.1105 (5) (ce) 1. For a tax incremental district cre-
ated before March 3, 2016, if the city adopts an amend-
ment, to which sub. (4) (h) 2., 4., or 5. applies, the tax
incremental base for the district shall be redetermined,
either by subtracting from the tax incremental base the
value of the taxable property and the value of real prop-
erty owned by the city, other than property described
under s. 66.1105 (5) (bm), 2013, stats., that is subtracted
from the existing district or by adding to the tax incre-
mental base the value of the taxable property and the
value of real property owned by the city, other than prop-
erty described in s. 66.1105 (5) (bm), 2013, stats., that is
added to the existing district under sub. (4) (h) 2., 4., or
5., as of the January 1 next preceding the effective date
of the amendment if the amendment becomes effective
between January 2 and September 30, as of the next sub-
sequent January 1 if the amendment becomes effective
between October 1 and December 31 and if the effective
date of the amendment is January 1 of any year, the rede-
termination shall be made on that date. With regard to a
district to which territory has been added, the tax incre- − 4 −2023 Wisconsin Act 138 2023 Assembly Bill 742
mental base as redetermined under this paragraph is
effective for the purposes of this section only if it exceeds
the original tax incremental base determined under s.
66.1105 (5) (b), 2013 stats.
SECTION 21. 66.1105 (6) (a) 5. of the statutes is
repealed.
SECTION 22. 66.1105 (6) (a) 9. of the statutes is
repealed.
SECTION 23. 66.1105 (6) (am) 2. c. of the statutes is
repealed.
SECTION 24. 66.1105 (6) (am) 2. d. of the statutes is
repealed.
SECTION 25. 66.1105 (6) (am) 2. e. of the statutes is
repealed.
SECTION 26. 66.1105 (6) (am) 2. f. of the statutes is
repealed.
SECTION 27. 66.1105 (6) (d) 1m. of the statutes is
amended to read:
66.1105 (6) (d) 1m. After December 31, 2016, subd.
1. applies only to Tax Incremental District Number One,
Tax Incremental District Number Four, and Tax Incre-
mental District Number Five in the City of Kenosha, and
no increments may be allocated under that subdivision,
after December 31, 2016, unless the allocation is
approved by the joint review board.
SECTION 28. 66.1105 (6) (dm) of the statutes is
repealed.
SECTION 29. 66.1105 (6) (e) 1. b. of the statutes is
amended to read:
66.1105 (6) (e) 1. b. Except as provided in subd. 1.
e., the The donor tax incremental district and the recipient
tax incremental district have been created before Octo-
ber 1, 1995.
SECTION 30. 66.1105 (6) (e) 1. e. of the statutes is
repealed.
SECTION 31. 66.1105 (7) (ak) 2. of the statutes is
amended to read:
66.1105 (7) (ak) 2. Except as provided in par. (am) 4.,
for a district that is created after September 30, 1995, and
before October 1, 2004, and that is not subject to subd. 1.,
4., or 5., 23 years after the district was created, and,
except as provided in subd. 3., for a district that is created
before October 1, 1995, 27 years after the district is cre-
ated.
SECTION 32. 66.1105 (7) (ak) 3. of the statutes is
repealed.
SECTION 33. 66.1105 (7) (ar) of the statutes is
repealed.
SECTION 34. 66.1105 (7) (at) of the statutes is
repealed.
SECTION 35. 66.1105 (18) (c) 2. of the statutes is
amended to read:
66.1105 (18) (c) 2. Notwithstanding the provisions
under sub. (2) (f) 1. k., m., and n., a multijurisdictional tax
incremental district may not incur project costs for any
area that is outside of the district’s boundaries.
SECTION 36. 66.1105 (19) of the statutes is repealed.
SECTION 37. 70.47 (8) (d) of the statutes is amended
to read:
70.47 (8) (d) It may and upon request of the assessor
or the objector shall compel the attendance of witnesses,
except objectors who may testify by telephone, and the
production of all books, inventories, appraisals, docu-
ments and other data which may throw light upon the
value of property.
SECTION 38. 70.48 of the statutes is amended to read:
70.48 Assessor to attend board of review. The
assessor or the assessor’s authorized representative shall
attend without order or subpoena all hearings before the
board of review and under oath submit to examination
and fully disclose to the board such information as the
assessor may have touching the assessment and any other
matters pertinent to the inquiry being made. All part−
time assessors shall receive the same compensation for
such attendance as is allowed to the members of the board
but no county assessor or member of a county assessor’s
staff shall receive any compensation other than that per-
son’s regular salary for attendance at a board of review.
The clerk shall make all corrections to the assessment roll
ordered by the board of review, including all changes in
the valuation of real property. When any valuation of real
property is changed, the clerk shall enter the valuation
fixed by the board in red ink in the proper class above the
figures of the assessor, and the figures of the assessor
shall be crossed out with red ink and enter a note of the
valuation of the assessor and the change to that valuation
made by the board. The clerk shall also enter upon the
assessment roll, in the proper place, the names of all per-
sons found liable to taxation on personal property by the
board of review, setting opposite such names respec-
tively the aggregate valuation of such property as deter-
mined by the assessor, after deducting exemptions and
making such corrections as the board has ordered. All
changes in valuation of personal property made by the
board of review shall be made in the same manner as
changes in real estate.
SECTION 39. 71.05 (6) (a) 15. of the statutes is
amended to read:
71.05 (6) (a) 15. The amount of the credits computed
under s. 71.07 (2dm), (2dx), (2dy), (3g), (3h), (3n), (3q),
(3s), (3t), (3w), (3wm), (3y), (4k), (4n), (5e), (5i), (5j),
(5k), (5r), (5rm), (6n), and (10) and not passed through by
a partnership, limited liability company, or tax−option
corporation that has added that amount to the partner-
ship’s, company’s, or tax−option corporation’s income
under s. 71.21 (4) or 71.34 (1k) (g).
SECTION 40. 71.07 (5e) of the statutes is repealed.
SECTION 41. 71.07 (6) (am) 1. of the statutes is
amended to read:
71.07 (6) (am) 1. In this paragraph For purposes of
subd. 1m., “earned income” means qualified earned
income, as defined in section 221 (b) of the internal rev- − 5 − 2023 Wisconsin Act 138 2023 Assembly Bill 742
enue code as amended to December 31, 1985, plus
employee business expenses under section 62 (2) (B) to
(D) of that code, allocable to Wisconsin under s. 71.04,
plus amounts received by the individual for services per-
formed in the employ of the individual’s spouse minus
the amount of disability income excluded under s. 71.05
(6) (b) 4. and minus any other amount not subject to tax
under this chapter wages, salaries, or professional fees,
amounts received for services performed by an individ-
ual in the employ of his or her spouse, and other amounts
received as compensation for personal services actually
rendered, but does not include that part of the compensa-
tion derived by the taxpayer for personal services ren-
dered by him or her to a corporation which represents a
distribution of earnings or profits rather than a reasonable
allowance as compensation for the personal services
actually rendered. In the case of a taxpayer engaged in a
trade or business in which both personal services and cap-
ital are material income−producing factors, under federal
regulations, a reasonable allowance as compensation for
the personal services rendered by the taxpayer shall be
considered as earned income. Earned income includes
gains, other than any gain which is treated under any pro-
vision of chapter 1 of the Internal Revenue Code as gain
from the sale or exchange of a capital asset, and includes
net earnings derived from the sale or disposition of, the
transfer of any interest in, or the licensing of the use of
property, other than goodwill, by an individual whose
personal efforts created such property. Earned income
does not include any amount not included in gross
income, received as a pension or annuity, paid or distrib-
uted out of an individual retirement plan, within the
meaning of section 7701 (a) (37) of the Internal Revenue
Code, or received as deferred compensation. Earned
income is computed notwithstanding the fact that each
spouse owns an undivided one−half interest in the whole
of the marital property. A marital property agreement or
unilateral statement under ch. 766 transferring income
between spouses has no effect in computing earned
income under this paragraph.
SECTION 42. 71.07 (6) (am) 1m. of the statutes is cre-
ated to read:
71.07 (6) (am) 1m. In this paragraph, “qualified
earned income” means an amount equal to the excess of
the earned income of the spouse for the taxable year, over
an amount equal to the sum of the deductions described
in paragraphs (1), (2) (B), (C), and (E), (6), (7), and (12)
of section 62 (a) of the Internal Revenue Code to the
extent such deductions are properly allocable to or
chargeable against earned income, allocable to Wiscon-
sin under s. 71.04, minus the amount of disability income
excluded under s. 71.05 (6) (b) 4. and minus any other
amount not subject to tax under this chapter.
SECTION 43. 71.07 (6) (am) 2. d. of the statutes is
amended to read:
71.07 (6) (am) 2. d. For taxable years beginning after
December 31, 2000, 3 percent of the qualified earned
income of the spouse with the lower qualified earned
income, but not more than $480.
SECTION 44. 71.08 (1) (intro.) of the statutes is
amended to read:
71.08 (1) IMPOSITION. (intro.) If the tax imposed on
a natural person, married couple filing jointly, trust, or
estate under s. 71.02, not considering the credits under ss.
71.07 (1), (2dx), (2dy), (3m), (3n), (3q), (3s), (3t), (3w),
(3wm), (3y), (4k), (5b), (5d), (5e), (5i), (5j), (5n), (6),
(6e), (8b), (9e), (9m), and (9r), 71.28 (1dx), (1dy), (2m),
(3), (3n), (3t), (3w), (3wm), and (3y), 71.47 (1dx), (1dy),
(2m), (3), (3n), (3t), (3w), and (3y), 71.57 to 71.61, and
71.613 and subch. VIII and payments to other states
under s. 71.07 (7), is less than the tax under this section,
there is imposed on that natural person, married couple
filing jointly, trust or estate, instead of the tax under s.
71.02, an alternative minimum tax computed as follows:
SECTION 45. 71.10 (4) (gy) of the statutes is repealed.
SECTION 46. 71.21 (4) (a) of the statutes is amended
to read:
71.21 (4) (a) The amount of the credits computed by
a partnership under s. 71.07 (2dm), (2dx), (2dy), (3g),
(3h), (3n), (3q), (3s), (3t), (3w), (3wm), (3y), (4k), (4n),
(5e), (5g), (5i), (5j), (5k), (5r), (5rm), (6n), and (10) and
passed through to partners shall be added to the partner-
ship’s income.
SECTION 47. 71.26 (2) (a) 4. of the statutes is
amended to read:
71.26 (2) (a) 4. Plus the amount of the credit com-
puted under s. 71.28 (1dm), (1dx), (1dy), (3g), (3h), (3n),
(3q), (3t), (3w), (3wm), (3y), (5e), (5g), (5i), (5j), (5k),
(5r), (5rm), (6n), and (10) and not passed through by a
partnership, limited liability company, or tax−option cor-
poration that has added that amount to the partnership’s,
limited liability company’s, or tax−option corporation’s
income under s. 71.21 (4) or 71.34 (1k) (g).
SECTION 48. 71.28 (5e) of the statutes is repealed.
SECTION 49. 71.30 (3) (es) of the statutes is repealed.
SECTION 50. 71.34 (1k) (g) of the statutes is amended
to read:
71.34 (1k) (g) An addition shall be made for credits
computed by a tax−option corporation under s. 71.28
(1dm), (1dx), (1dy), (3), (3g), (3h), (3n), (3q), (3t), (3w),
(3wm), (3y), (4), (5), (5e), (5g), (5i), (5j), (5k), (5r),
(5rm), (6n), and (10) and passed through to shareholders.
SECTION 51. 71.45 (2) (a) 10. of the statutes is
amended to read:
71.45 (2) (a) 10. By adding to federal taxable income
the amount of credit computed under s. 71.47 (1dm) to
(1dy), (3g), (3h), (3n), (3q), (3w), (3y), (5e), (5g), (5i),
(5j), (5k), (5r), (5rm), (6n), and (10) and not passed
through by a partnership, limited liability company, or
tax−option corporation that has added that amount to the − 6 −2023 Wisconsin Act 138 2023 Assembly Bill 742
partnership’s, limited liability company’s, or tax−option
corporation’s income under s. 71.21 (4) or 71.34 (1k) (g)
and the amount of credit computed under s. 71.47 (3),
(3t), (4), (4m), and (5).
SECTION 52. 71.47 (5e) of the statutes is repealed.
SECTION 53. 71.49 (1) (es) of the statutes is repealed.
SECTION 54. 77.51 (5m) of the statutes is repealed.
SECTION 55. 77.52 (13) of the statutes is amended to
read:
77.52 (13) For the purpose of the proper administra-
tion of this section and to prevent evasion of the sales tax
it shall be presumed that all receipts are subject to the tax
until the contrary is established. The burden of proving
that a sale of tangible personal property, or items, prop-
erty, or goods under sub. (1) (b), (c), or (d), or services is
not a taxable sale at retail is upon the person who makes
the sale unless that person takes from the purchaser an
electronic or a paper certificate, in a manner prescribed
by the department, to the effect that the property, item,
good, or service is purchased for resale or is otherwise
exempt, except that no certificate is required for the sale
of tangible personal property, or items, property, or goods
under sub. (1) (b), (c), or (d), or services that are exempt
under s. 77.54 (5) (a) 3., (7), (7m), (8), (10), (11), (14),
(15), (17), (20n), (21), (22b), (31), (32), (35), (36), (37),
(42), (44), (45), (46), (51), (52), (64), (66), and (67).
SECTION 56. 77.53 (10) of the statutes is amended to
read:
77.53 (10) For the purpose of the proper administra-
tion of this section and to prevent evasion of the use tax
and the duty to collect the use tax, it is presumed that tan-
gible personal property, or items, property, or goods
under s. 77.52 (1) (b), (c), or (d), or taxable services sold
by any person for delivery in this state is sold for storage,
use, or other consumption in this state until the contrary
is established. The burden of proving the contrary is
upon the person who makes the sale unless that person
takes from the purchaser an electronic or paper certifi-
cate, in a manner prescribed by the department, to the
effect that the property, or items, property, or goods under
s. 77.52 (1) (b), (c), or (d), or taxable service is purchased
for resale, or otherwise exempt from the tax, except that
no certificate is required for the sale of tangible personal
property, or items, property, or goods under s. 77.52 (1)
(b), (c), or (d), or services that are exempt under s. 77.54
(7), (7m), (8), (10), (11), (14), (15), (17), (20n), (21),
(22b), (31), (32), (35), (36), (37), (42), (44), (45), (46),
(51), (52), (64), (66), and (67).
SECTION 57. 77.54 (14m) of the statutes is renum-
bered 77.54 (14) (en) and amended to read:
77.54 (14) (en) For purposes of sub. (14), insulin
Insulin furnished by a pharmacist to a person for treat-
ment of diabetes as directed by a physician shall be
deemed dispensed on prescription of a human being.
SECTION 58. 77.585 (9) of the statutes is repealed.
SECTION 59. 120.135 of the statutes is repealed.
SECTION 60. 121.07 (6) (a) (intro.) of the statutes is
amended to read:
121.07 (6) (a) (intro.) “Shared cost” is the sum of the
net cost of the general fund and the net cost of the debt
service fund, except that “shared cost” excludes any
costs, including attorney fees, incurred by a school dis-
trict as a result of its participation in a lawsuit com-
menced against the state, beginning with such costs
incurred in the fiscal year in which the lawsuit is com-
menced, excludes any expenditures from a capital
improvement fund created under s. 120.135 or a capital
improvement trust fund created under s. 120.137,
excludes any debt service costs associated with an envi-
ronmental remediation project under s. 67.05 (7) (er), and
excludes the costs of transporting those transfer pupils
for whom the school district operating under ch. 119 does
not receive intradistrict transfer aid under s. 121.85 (6) as
a result of s. 121.85 (6) (am). In this paragraph:
SECTION 61. 121.91 (4) (h) of the statutes is repealed.
SECTION 62. 177.01 (7a) of the statutes is created to
read:
177.01 (7a) “Financial organization loyalty card”
means a card or electronic record that is given without
direct monetary consideration under an award, reward,
benefit, loyalty, incentive, rebate, or promotional pro-
gram established by a financial organization for purposes
of rewarding a relationship with the sponsoring entity
and that may be redeemed for money or otherwise mone-
tized by the issuer or used to obtain goods or services or
a discount on goods or services. An annual fee or peri-
odic membership fee charged to the cardholder for join-
ing or maintaining membership in any such award,
reward, benefit, loyalty, incentive, rebate, or promotional
program shall not be considered direct monetary consid-
eration paid for the financial organization loyalty card.
SECTION 63. 177.01 (7d) (c) 5. of the statutes is cre-
ated to read:
177.01 (7d) (c) 5. A financial organization loyalty
card.
SECTION 64. 177.01 (13b) (c) 8. of the statutes is cre-
ated to read:
177.01 (13b) (c) 8. A financial organization loyalty
card.
SECTION 65. 177.01 (14d) (c) 5. of the statutes is cre-
ated to read:
177.01 (14d) (c) 5. A financial organization loyalty
card.
SECTION 66. 177.01 (16) (e) of the statutes is created
to read:
177.01 (16) (e) A financial organization loyalty card.
SECTION 67. 177.0202 (title) of the statutes is
amended to read:
177.0202 (title) When tax−deferred and tax−
exempt retirement account accounts presumed aban-
doned. − 7 − 2023 Wisconsin Act 138 2023 Assembly Bill 742
SECTION 68. 177.0202 (1) (intro.) of the statutes is
amended to read:
177.0202 (1) (intro.) Subject to s. 177.0210, property
held in a pension account or retirement account that qual-
ifies for federal income tax deferral or tax exemption
under the U.S. income tax laws is presumed abandoned
if it is unclaimed by the apparent owner 3 years after the
later of:
SECTION 69. 177.0210 (1) (intro.) of the statutes is
amended to read:
177.0210 (1) (intro.) Property is presumed aban-
doned from the earliest later of the following:
SECTION 70. 177.0607 (3) (d) of the statutes is cre-
ated to read:
177.0607 (3) (d) On property paid to another state
under s. 177.0901 or 177.0902.
SECTION 71. 177.0607 (4) of the statutes is amended
to read:
177.0607 (4) Property received by the administrator
before January 2, 2019, that was interest−bearing to the
owner, as reported by the holder, at the time of receipt by
the administrator or this state shall accrue interest while
in possession of the administrator or this state at a rate of
6 percent per year or any lesser rate the property earned
while in the possession of the holder. Interest begins to
accrue when the property is delivered to the administrator
and ceases on the earlier of the date on which payment is
made to the owner or January 1, 2019. If the property is
still in the possession of the administrator or this state on
January 2, 2019, interest shall accrue as described in sub.
(2). No interest on interest−bearing property is payable
for any period before December 31, 1984.
SECTION 72. 177.1505 (4) of the statutes is amended
to read:
177.1505 (4) The administrator shall waive the pro-
visions of s. 177.1204 with respect to reporting periods
covered by the agreement if an application for voluntary
disclosure is received by the administrator between Feb-
ruary 1, 2022, and February 28, 2023, and a voluntary
disclosure agreement is executed within 180 days of
receipt of the application by the administrator. The
administrator may enter into an agreement with a holder
to extend the date upon which the agreement must be exe-
cuted and shall waive the provisions of s. 177.1204 with
respect to reporting periods covered by an agreement
executed under such extension. The administrator shall
make efforts to provide information to interested parties
regarding the voluntary disclosure period provided under
this subsection.
SECTION 73. 565.27 (2) (b) 3. of the statutes is
amended to read:
565.27 (2) (b) 3. The drawings shall be recorded on
both videotape and audiotape documented with a video
and audio recording.
SECTION 74. 565.28 (1) of the statutes is renumbered
565.28, and 565.28 (2) and (3), as renumbered, are
amended to read:
565.28 (2) A person who chooses to make an election
under par. (a) sub. (1) shall make the election no later than
60 days after becoming entitled to the lottery prize. An
election made under par. (a) sub. (1) is final and may not
be revoked.
(3) If a person eligible to make an election under par.
(a) sub. (1) does not make an election within 60 days after
becoming entitled to a lottery prize, the administrator
shall make payment in the form of an annuity.
SECTION 75. 565.28 (2) of the statutes is repealed.
SECTION 76.0Initial applicability.
(1) UNCLAIMED PROPERTY; GENERAL PROVISIONS. The
treatment of ss. 177.01 (7a), (7d) (c) 5., (13b) (c) 8., (14d)
(c) 5., and (16) (e), 177.0202 (title) and (1) (intro.),
177.0210 (1) (intro.), and 177.0607 (3) (d) and (4) first
applies to property reportable on November 7, 2021.
(2) UNCLAIMED PROPERTY; WAIVER. The treatment of
s. 177.1505 (4) first applies to applications received on
the first day of the 3rd month beginning after publication,
regardless of the years in which the property became
abandoned and reportable.
SECTION 77.0Effective dates. This act takes effect on
the day after publication, except as follows:
(1) TAX INCREMENTAL FINANCING. The treatment of
ss. 60.85 (2) (b) 7. and (c), (3) (h) 4. and 5. a. and c., and
(5) (e) and 66.1105 (2) (f) 1. (intro.), m., and n. and (j),
(4) (a), (e), and (h) 1., 2., and 4., (4e) (b) 1., (5) (bf), (bj),
(c) 1., and (ce) 1., (6) (a) 5. and 9., (am) 2. c., d., e., and
f., (d) 1m., (dm), and (e) 1. b. and e., (7) (ak) 2. and 3., (ar),
and (at), (18) (c) 2., and (19) takes effect on the January
1 after publication.