Wisconsin 2023-2024 Regular Session

Wisconsin Senate Bill SB616 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	Date of enactment: March 21, 2024
2		-	2023 Senate Bill 616 Date of publication*: March 22, 2024
3		-	2023 WISCONSIN ACT 146
4		-	AN ACT to repeal 125.22 (2) (a) 1. and 565.32 (3) (a) 2. c.; to renumber and amend 71.05 (6) (b) 25.; to amend
5		-	25.69, 71.05 (1) (i), 71.05 (25m) (c), 71.26 (1) (i), 71.26 (3) (vm) 2., 71.34 (1k) (p) 2., 71.45 (2) (a) 21. b., 71.64 (6)
6		-	(b), 71.775 (3) (a) 2., 125.12 (5) (a), 125.22 (2) (a) 2. and 5. and (3) (b), 229.42 (7) (b) 1m., 565.30 (3) (a) 1., 995.15
7		-	(6) and 995.15 (9) (a) and (b); to create 20.566 (1) (v), 20.566 (2) (s), 71.05 (6) (b) 25. a. and b., 71.365 (4m) (d)
8		-	1. bd., 77.54 (71) and 565.30 (3) (a) 3. of the statutes; and to affect 2023 Wisconsin Act 73, section 65 (3m); relating
9		-	to: a sales tax exemption for road−building equipment; increasing the income tax withholding threshold for nonresi-
10		-	dents; modifying the certification requirement for a qualified opportunity fund; prohibiting certain lottery games;
11		-	extending the capital gains exclusion to family members who inherit certain farms organized as a partnership or lim-
12		-	ited liability company; length of service for certain local exposition district board members; common carriers
13		-	involved in direct wine shipping; authorizing shared revenue and municipality sales and use tax positions; the income
14		-	tax exemption for income from certain commercial loans; authorizing cigarette, tobacco, and vapor product enforce-
15		-	ment positions; correcting a cross−reference; and making an appropriation.
16		-	The people of the state of Wisconsin, represented in
17		-	senate and assembly, do enact as follows:
18		-	SECTION 1b. 20.005 (3) (schedule) of the statutes: at the appropriate place, insert the following amounts
19		-	for the purposes indicated:
20		-	2023−24 2024−25
21		-	20.566Revenue, department of
22		-	(1) COLLECTION OF TAXES
23		-	(v)Cigarette, tobacco, and vapor product
24		-	enforcement SEG A 201,100 643,100
25		-	(2) STATE AND LOCAL FINANCE
26		-	(s)Shared revenue and innovation grant
27		-	administration SEG A −0− 409,700
28		-	SECTION 1c. 20.566 (1) (v) of the statutes is created
29		-	to read:
30		-	20.566 (1) (v) Cigarette, tobacco, and vapor product
31		-	enforcement. From the permanent endowment fund, the
32		-	* 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
33		-	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 146 2023 Senate Bill 616
34		-	amounts in the schedule for special agent positions
35		-	related to cigarette, tobacco, and vapor product enforce-
36		-	ment.
37		-	SECTION 1cm. 20.566 (2) (s) of the statutes is created
38		-	to read:
39		-	20.566 (2) (s) Shared revenue and innovation grant
40		-	administration. From the local government fund, the
41		-	amounts in the schedule to administer the distributions
42		-	under ss. 79.036 and 79.037 and the grants under s.
43		-	79.038.
44		-	SECTION 1d. 25.69 of the statutes is amended to read:
45		-	25.69 Permanent endowment fund. There is estab-
46		-	lished a separate nonlapsible trust fund designated as the
47		-	permanent endowment fund, consisting of all of the pro-
48		-	ceeds from the sale of the state’s right to receive pay-
49		-	ments under the Attorneys General Master Tobacco Set-
50		-	tlement Agreement of November 23, 1998, and all
51		-	investment earnings on the proceeds. Any revenues or
52		-	proceeds that are derived from the repurchase by the state
53		-	of the tobacco settlement revenues under s. 16.527 (3) (c)
54		-	1. are also deposited into the permanent endowment
55		-	fund. Beginning in the 2021−22 fiscal year, there is trans-
56		-	ferred from the permanent endowment fund to the Medi-
57		-	cal Assistance trust fund all of the moneys deposited into
58		-	the permanent endowment fund in each fiscal year,
59		-	except that beginning in the 2023−24 fiscal year, the
60		-	amount of the transfer is reduced by the amount appropri-
61		-	ated under s. 20.566 (1) (v) for that fiscal year.
62		-	SECTION 1e. 71.05 (1) (i) of the statutes, as created
63		-	by 2023 Wisconsin Act 19, is amended to read:
64		-	71.05 (1) (i) Commercial loans. Income from of a
65		-	tax−option corporation that is a financial institution, as
66		-	defined in s. 69.30 (1) (b), including interest, fees, and
67		-	penalties, derived from a commercial loan of five million
68		-	dollars or less provided to a person residing or located in
69		-	this state and used primarily for a business or agricultural
70		-	purpose in this state.
71		-	SECTION 1m. 71.05 (6) (b) 25. of the statutes is
72		-	renumbered 71.05 (6) (b) 25. (intro.) and amended to
73		-	read:
74		-	71.05 (6) (b) 25. (intro.) All gains that are not
75		-	excluded from taxation under subd. 9., on business assets
76		-	or on assets used in farming, including shares in a corpo-
77		-	ration or trust that meets the standards under s. 182.001
78		-	(1), or both, held more than one year, that are sold or oth-
79		-	erwise disposed of to persons who are related to the seller
80		-	or transferor by blood, marriage or adoption within the
81		-	3rd degree of kinship as determined under s. 990.001
82		-	(16), as computed under the Internal Revenue Code, not
83		-	including amounts treated as ordinary income for federal
84		-	income tax purposes because of the recapture of depreci-
85		-	ation or any other reason. For purposes of this subdivi-
86		-	sion, “assets used in farming” includes any of the follow-
87		-	ing:
88		-	SECTION 2. 71.05 (6) (b) 25. a. and b. of the statutes
89		-	are created to read:
90		-	71.05 (6) (b) 25. a. Shares in a corporation or benefi-
91		-	cial interest in a trust that meets the standards under s.
92		-	182.001 (1).
93		-	b. Ownership interest in a partnership or limited lia-
94		-	bility company treated as a partnership under this chap-
95		-	ter, if the partnership or limited liability company has 15
96		-	or fewer partners or members and all partners or mem-
97		-	bers are natural persons.
98		-	SECTION 3. 71.05 (25m) (c) of the statutes is amended
99		-	to read:
100		-	71.05 (25m) (c) No later than January 31 of the year
101		-	following the close of the fund’s taxable year In the form
102		-	and manner prescribed by the department, a fund shall
103		-	annually certify to each investor and the department that
104		-	it qualifies as a Wisconsin qualified opportunity fund for
105		-	the fund’s taxable year. A fund shall make the annual cer-
106		-	tifications under this paragraph no later than the due date,
107		-	including extensions, of the fund’s corresponding
108		-	income or franchise tax return under this chapter.
109		-	SECTION 3m. 71.26 (1) (i) of the statutes, as created
110		-	by 2023 Wisconsin Act 19, is amended to read:
111		-	71.26 (1) (i) Commercial loans. Income of a finan-
112		-	cial institution, as defined in s. 69.30 (1) (b), including
113		-	interest, fees, and penalties, derived from a commercial
114		-	loan of five million dollars or less provided to a person
115		-	residing or located in this state and used primarily for a
116		-	business or agricultural purpose in this state.
117		-	SECTION 4. 71.26 (3) (vm) 2. of the statutes is
118		-	amended to read:
119		-	71.26 (3) (vm) 2. No later than January 31 of the year
120		-	following the close of the fund’s taxable year In the form
121		-	and manner prescribed by the department, a fund shall
122		-	annually certify to each investor and the department that
123		-	it qualifies as a Wisconsin qualified opportunity fund for
124		-	the fund’s taxable year. A fund shall make the annual cer-
125		-	tifications under this subdivision no later than the due
126		-	date, including extensions, of the fund’s corresponding
127		-	income or franchise tax return under this chapter.
128		-	SECTION 5. 71.34 (1k) (p) 2. of the statutes is
129		-	amended to read:
130		-	71.34 (1k) (p) 2. No later than January 31 of the year
131		-	following the close of the fund’s taxable year In the form
132		-	and manner prescribed by the department, a fund shall
133		-	annually certify to each investor and the department of
134		-	revenue that it qualifies as a Wisconsin qualified opportu-
135		-	nity fund for the fund’s taxable year. A fund shall make
136		-	the annual certifications under this subdivision no later
137		-	than the due date, including extensions, of the fund’s cor-
138		-	responding income or franchise tax return under this
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	3	+	2023 - 2024 LEGISLATURE
	4	+	2023 SENATE BILL 616
	5	+	November 7, 2023 - Introduced by Senators MARKLEIN, BALLWEG, PFAFF and
	6	+	TOMCZYK, cosponsored by Representatives KATSMA, BORN, DALLMAN, EDMING,
	7	+	KURTZ, MURSAU, NEDWESKI, NOVAK, O'CONNOR, PENTERMAN, PLUMER, SCHUTT,
	8	+	STEFFEN, WICHGERS and JACOBSON. Referred to Committee on Universities and
	9	+	Revenue.
	10	+	*AUTHORS SUBJECT TO CHANGE*
	11	+	AN ACT to repeal 565.32 (3) (a) 2. c.; to renumber and amend 71.05 (6) (b) 25.;
	12	+	to amend 71.05 (25m) (c), 71.26 (3) (vm) 2., 71.34 (1k) (p) 2., 71.45 (2) (a) 21.
	13	+	b., 71.64 (6) (b), 71.775 (3) (a) 2. and 565.30 (3) (a) 1.; and to create 71.05 (6)
	14	+	(b) 25. a. and b., 77.54 (71) and 565.30 (3) (a) 3. of the statutes; relating to: a
	15	+	sales tax exemption for road-building equipment; increasing the income tax
	16	+	withholding threshold for nonresidents; modifying the certification
	17	+	requirement for a qualified opportunity fund; prohibiting certain lottery
	18	+	games; and extending the capital gains exclusion to family members who
	19	+	inherit certain farms organized as a partnership or limited liability company.
	20	+	Analysis by the Legislative Reference Bureau
	21	+	This bill makes the following changes to current law provisions administered
	22	+	by the Department of Revenue:
	23	+	Road-building equipment
	24	+	The bill creates a sales and use tax exemption for the sale of portable machinery
	25	+	and equipment used primarily to crush, mill, produce, or pulverize asphalt, concrete,
	26	+	gravel, rock, or aggregate base for road or commercial surface lot construction or
	27	+	resurfacing.
	28	+	1
	29	+	2
	30	+	3
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	38	+	SENATE BILL 616
	39	+	Withholding thresholds
	40	+	Under current law, generally, every employer must, at the time of paying an
	41	+	employee, withhold from the employee's wages attributable to this state an amount
	42	+	determined pursuant to the withholding tables prepared by the Department of
	43	+	Revenue in order to pay for state and federal taxes and other obligations and
	44	+	benefits. However, an employer is not required to withhold amounts from an
	45	+	employee who is not a resident of this state if the total amount of the annual wages
	46	+	attributable to this state paid by the employer to that employee is less than $1,500.
	47	+	In addition, a pass-through entity, such as a partnership or limited liability
	48	+	company, is not required to withhold amounts paid to a partner, member,
	49	+	shareholder, or beneficiary if the total annual wages attributable to this state paid
	50	+	to that partner, member, shareholder, or beneficiary is less than $1,000.
	51	+	The bill increases the withholding thresholds for nonresident employees so that
	52	+	no withholding is required for nonresident employees if the total amount of annual
	53	+	wages attributable to this state is less than $2,000.
	54	+	Qualified opportunity funds
	55	+	Current law allows a taxpayer, for state tax purposes, to claim a capital gains
	56	+	exclusion equal to the gain excluded from federal gross income in the taxable year
	57	+	for an investment held in a Wisconsin qualified opportunity fund for a specified
	58	+	minimum period, typically five to seven years. A “Wisconsin qualified opportunity
	59	+	fund” is a fund that holds at least 90 percent of its assets in qualified opportunity zone
	60	+	property in this state, as determined under federal law. Current state law requires
	61	+	a Wisconsin qualified opportunity fund to certify to its investors and DOR that the
	62	+	fund qualifies as a WQOF no later than January 31 following the close of the fund's
	63	+	taxable year. Under the bill, the certification must be made to investors and DOR
	64	+	no later than the due date, including extensions, of the fund's corresponding income
	65	+	or franchise tax return. The bill also requires a WQOF to make the certification in
	66	+	the form and manner prescribed by DOR.
	67	+	Lottery games
	68	+	Under current law, the administrator of the Lottery Division of DOR
	69	+	determines the particular features of and procedures for each lottery game offered.
	70	+	Current law requires that the features and procedures be in written form and
	71	+	accessible to the public and include the name and theme of the game, the price of the
	72	+	lottery tickets, the frequency of drawings, and the prize structure, including the
	73	+	number and value of the prizes. The bill eliminates the requirement for estimating
	74	+	the amounts of prizes and the odds of a particular lottery ticket or lottery share
	75	+	winning each prize when the prize or odds are dependent on the number of
	76	+	participants in the game or drawing.
	77	+	Under current law, a person who holds a winning lottery ticket or lottery share
	78	+	may claim a prize within 180 days after the drawing or other selection in which the
	79	+	prize is won. A person who holds a winning ticket or share for an instant game or
	80	+	scratch-off game may claim a prize within 180 days after the game's end date, as
	81	+	determined by the administrator. Under the bill, the administrator may determine
	82	+	a shorter period for which to claim a winning lottery ticket or lottery share in a
	83	+	multijurisdictional lottery secondary or subsequent chance drawing or game. - 3 -2023 - 2024 Legislature
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	86	+	SENATE BILL 616
	87	+	Farm assets
	88	+	Current law provides a capital gains income tax exclusion for assets used in
	89	+	farming that are held more than one year and sold or transferred to persons who are
	90	+	related to the seller. Under current law, “assets used in farming” includes shares in
	91	+	a corporation or trust engaged in farming, if it has no more than 15 shareholders or
	92	+	beneficiaries, it has no more than two classes of shares, and all its shareholders or
	93	+	beneficiaries are natural persons. Under the bill, “assets used in farming” also
	94	+	includes ownership interest in a partnership or limited liability company, if the
	95	+	partnership or limited liability company has 15 or fewer partners or members and
	96	+	all partners or members are natural persons.
	97	+	Because this bill relates to an exemption from state or local taxes, it may be
	98	+	referred to the Joint Survey Committee on Tax Exemptions for a report to be printed
	99	+	as an appendix to the bill.
	100	+	For further information see the state and local fiscal estimate, which will be
	101	+	printed as an appendix to this bill.
	102	+	The people of the state of Wisconsin, represented in senate and assembly, do
	103	+	enact as follows:
	104	+	SECTION 1. 71.05 (6) (b) 25. of the statutes is renumbered 71.05 (6) (b) 25.
	105	+	(intro.) and amended to read:
	106	+	71.05 (6) (b) 25. (intro.) All gains that are not excluded from taxation under
	107	+	subd. 9., on business assets or on assets used in farming, including shares in a
	108	+	corporation or trust that meets the standards under s. 182.001 (1), or both, held more
	109	+	than one year, that are sold or otherwise disposed of to persons who are related to the
	110	+	seller or transferor by blood, marriage or adoption within the 3rd degree of kinship
	111	+	as determined under s. 990.001 (16), as computed under the Internal Revenue Code,
	112	+	not including amounts treated as ordinary income for federal income tax purposes
	113	+	because of the recapture of depreciation or any other reason. For purposes of this
	114	+	subdivision, “assets used in farming" includes any of the following:
	115	+	SECTION 2. 71.05 (6) (b) 25. a. and b. of the statutes are created to read:
	116	+	1
	117	+	2
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	129	+	SECTION 2 SENATE BILL 616
	130	+	71.05 (6) (b) 25. a. Shares in a corporation or beneficial interest in a trust that
	131	+	meets the standards under s. 182.001 (1).
	132	+	b. Ownership interest in a partnership or limited liability company treated as
	133	+	a partnership under this chapter, if the partnership or limited liability company has
	134	+	15 or fewer partners or members and all partners or members are natural persons.
	135	+	SECTION 3. 71.05 (25m) (c) of the statutes is amended to read:
	136	+	71.05 (25m) (c) No later than January 31 of the year following the close of the
	137	+	fund's taxable year In the form and manner prescribed by the department, a fund
	138	+	shall annually certify to each investor and the department that it qualifies as a
	139	+	Wisconsin qualified opportunity fund for the fund's taxable year. A fund shall make
	140	+	the annual certifications under this paragraph no later than the due date, including
	141	+	extensions, of the fund's corresponding income or franchise tax return under this
139	142		chapter.
140		-	SECTION 5m. 71.365 (4m) (d) 1. bd. of the statutes is
141		-	created to read:
142		-	71.365 (4m) (d) 1. bd. For taxable years beginning
143		-	after December 31, 2022, the income exclusion under s.
144		-	71.05 (1) (i) shall be allowed. − 3 − 2023 Wisconsin Act 146 2023 Senate Bill 616
145		-	SECTION 6. 71.45 (2) (a) 21. b. of the statutes is
146		-	amended to read:
147		-	71.45 (2) (a) 21. b. No later than January 31 of the
148		-	year following the close of the fund’s taxable year In the
149		-	form and manner prescribed by the department, a fund
150		-	shall annually certify to each investor and the department
151		-	that it qualifies as a Wisconsin qualified opportunity fund
152		-	for the fund’s taxable year. A fund shall make the annual
153		-	certifications under this subd. 21. b. no later than the due
154		-	date, including extensions, of the fund’s corresponding
155		-	income or franchise tax return under this chapter.
156		-	SECTION 7. 71.64 (6) (b) of the statutes is amended
157		-	to read:
158		-	71.64 (6) (b) No amount shall be withheld from the
159		-	wages paid to a nonresident employee for services per-
160		-	formed in this state if the employer reasonably estimates
161		-	that during that calendar year the employee will earn less
162		-	than $1,500 $2,000; but whenever it appears that the
163		-	employee will earn more than $1,500 $2,000 in this state
164		-	during the calendar year, the employer shall withhold,
165		-	from wages paid thereafter, such additional amounts as
166		-	the employer reasonably estimates will be required to
167		-	offset the amounts not withheld from previous payments.
168		-	SECTION 8. 71.775 (3) (a) 2. of the statutes is
169		-	amended to read:
170		-	71.775 (3) (a) 2. The partner’s, member’s, sharehold-
171		-	er’s, or beneficiary’s share of income from the pass−
172		-	through entity that is attributable to this state is less than
	143	+	SECTION 4. 71.26 (3) (vm) 2. of the statutes is amended to read:
	144	+	71.26 (3) (vm) 2. No later than January 31 of the year following the close of the
	145	+	fund's taxable year In the form and manner prescribed by the department, a fund
	146	+	shall annually certify to each investor and the department that it qualifies as a
	147	+	Wisconsin qualified opportunity fund for the fund's taxable year. A fund shall make
	148	+	the annual certifications under this subdivision no later than the due date, including
	149	+	extensions, of the fund's corresponding income or franchise tax return under this
	150	+	chapter.
	151	+	SECTION 5. 71.34 (1k) (p) 2. of the statutes is amended to read:
	152	+	71.34 (1k) (p) 2. No later than January 31 of the year following the close of the
	153	+	fund's taxable year In the form and manner prescribed by the department, a fund
	154	+	shall annually certify to each investor and the department of revenue that it qualifies
	155	+	1
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	175	+	21
	176	+	22
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	182	+	SECTION 5
	183	+	SENATE BILL 616
	184	+	as a Wisconsin qualified opportunity fund for the fund's taxable year. A fund shall
	185	+	make the annual certifications under this subdivision no later than the due date,
	186	+	including extensions, of the fund's corresponding income or franchise tax return
	187	+	under this chapter.
	188	+	SECTION 6. 71.45 (2) (a) 21. b. of the statutes is amended to read:
	189	+	71.45 (2) (a) 21. b. No later than January 31 of the year following the close of
	190	+	the fund's taxable year In the form and manner prescribed by the department, a fund
	191	+	shall annually certify to each investor and the department that it qualifies as a
	192	+	Wisconsin qualified opportunity fund for the fund's taxable year. A fund shall make
	193	+	the annual certifications under this subd. 21. b. no later than the due date, including
	194	+	extensions, of the fund's corresponding income or franchise tax return under this
	195	+	chapter.
	196	+	SECTION 7. 71.64 (6) (b) of the statutes is amended to read:
	197	+	71.64 (6) (b) No amount shall be withheld from the wages paid to a nonresident
	198	+	employee for services performed in this state if the employer reasonably estimates
	199	+	that during that calendar year the employee will earn less than $1,500 $2,000; but
	200	+	whenever it appears that the employee will earn more than $1,500 $2,000 in this
	201	+	state during the calendar year, the employer shall withhold, from wages paid
	202	+	thereafter, such additional amounts as the employer reasonably estimates will be
	203	+	required to offset the amounts not withheld from previous payments.
	204	+	SECTION 8. 71.775 (3) (a) 2. of the statutes is amended to read:
	205	+	71.775 (3) (a) 2. The partner's, member's, shareholder's, or beneficiary's share
	206	+	of income from the pass-through entity that is attributable to this state is less than
173	207		$1,000 $2,000.
174		-	SECTION 9. 77.54 (71) of the statutes is created to
175		-	read:
176		-	77.54 (71) The sales price from the sale of and the
177		-	storage, use, or other consumption of portable machinery
178		-	and equipment, including accessories, attachments,
179		-	parts, and supplies for such machinery and equipment,
180		-	used primarily to crush, mill, produce, or pulverize
181		-	asphalt, concrete, gravel, rock, or aggregate base for road
182		-	or commercial surface lot construction or resurfacing.
183		-	SECTION 9d. 125.12 (5) (a) of the statutes, as affected
184		-	by 2023 Wisconsin Act 73, section 25L, is amended to
185		-	read:
186		-	125.12 (5) (a) The division may, after notice and an
187		-	opportunity for hearing, revoke, suspend, or refuse to
188		-	renew any retail permit issued by it for the causes pro-
189		-	vided in sub. (4) and any other permit issued by it under
190		-	this chapter for any violation of this chapter or ch. 139,
191		-	except that, for a violation of s. 125.535 or 139.035, the
192		-	division shall revoke the permit, and the division shall
193		-	revoke a common carrier permit as provided in s. 125.22
194		-	(3) (b) and a fulfillment house permit as provided in s.
195		-	125.23 (6) (b) and may revoke a common carrier permit
196		-	as provided in s. 125.22 (3) (b).
197		-	SECTION 9f. 125.22 (2) (a) 1. of the statutes, as cre-
198		-	ated by 2023 Wisconsin Act 73, is repealed.
199		-	SECTION 9g. 125.22 (2) (a) 2. and 5. and (3) (b) of the
200		-	statutes, as created by 2023 Wisconsin Act 73, are
201		-	amended to read:
202		-	125.22 (2) (a) 2. The name and address of the con-
203		-	signor of the shipment, if different from the person that
204		-	manufactured the alcohol beverages.
205		-	5. The type and quantity weight of the alcohol bever-
206		-	ages shipped to the consignee, as reported to the common
207		-	carrier by the consignor.
208		-	(3) (b) Any common carrier that ships alcohol bever-
209		-	ages other than wine obtained from a direct wine shipper
210		-	permittee under s. 125.535 or from a fulfillment house
211		-	permittee under s. 125.23 is may be subject to a forfeiture
212		-	of not more than $2,000. The When the division deter-
213		-	mines that a common carrier has engaged in repeated and
214		-	negligent transportation and shipping practices involv-
215		-	ing alcohol beverages, the division shall may revoke the
216		-	permit of any common carrier that violates this prohibi-
217		-	tion in more than one month during a calendar year.
218		-	Except as provided in this paragraph, s. 125.12 (5) shall
219		-	apply with respect to the division’s revocation of the per-
220		-	mit.
221		-	SECTION 9m. 229.42 (7) (b) 1m. of the statutes is
222		-	amended to read:
223		-	229.42 (7) (b) 1m. Subject to subds. 2. and 3. and sub.
224		-	(4) (g), the terms of office of the members of the board of
225		-	directors shall be 3 years, except that for the initial
226		-	appointments that occur following the secretary of
227		-	administration issuing the certification described in sub.
228		-	(4e) (d), 3 of the appointments shall be for one year, 3
229		-	appointments shall be for 2 years, and 3 appointments
230		-	shall be for 3 years. The comptroller’s appointments
231		-	shall be for the comptroller’s tenure in his or her position.
232		-	The term of the secretary of administration or his or her
233		-	designee shall be concurrent with the secretary’s term in
234		-	office, and the terms of the persons described in sub. (4)
235		-	(f) shall be their terms in office or the term of the person
236		-	who designated the board members under sub. (4) (f).
237		-	The length of the initial terms shall be determined jointly
238		-	by the secretary of administration and the county execu-
239		-	tive of the most populous county in which the sponsoring
240		-	municipality is located. With regard to appointed board
241		-	members to whom this subdivision applies, no individual
242		-	may serve on the board of directors for more than 6 9
243		-	years.
244		-	SECTION 10. 565.30 (3) (a) 1. of the statutes is
245		-	amended to read:
246		-	565.30 (3) (a) 1. Except as provided in subd. subds.
247		-	2. and 3., the holder of a winning lottery ticket or lottery
248		-	share may claim a prize within 180 days after the drawing
249		-	or other selection in which the prize is won.
250		-	SECTION 11. 565.30 (3) (a) 3. of the statutes is created
251		-	to read: − 4 −2023 Wisconsin Act 146 2023 Senate Bill 616
252		-	565.30 (3) (a) 3. As determined by the administrator,
253		-	multijurisdictional lottery secondary or subsequent
254		-	chance drawings or games may have a shorter claim
255		-	period for holders of a winning lottery ticket or lottery
256		-	share, which shall be prescribed in the features and proce-
257		-	dures for the secondary or subsequent chance drawing or
258		-	game.
259		-	SECTION 12. 565.32 (3) (a) 2. c. of the statutes is
260		-	repealed.
261		-	SECTION 12d. 995.15 (6) of the statutes, as created by
262		-	2023 Wisconsin Act 73, is amended to read:
263		-	995.15 (6) Beginning March September 1, 2025, the
264		-	department shall maintain and make publicly available
265		-	on its website a directory that lists all electronic vaping
266		-	device manufacturers and electronic vaping devices for
267		-	which certification forms have been submitted and shall
268		-	update the directory at least monthly to ensure accuracy.
269		-	SECTION 12e. 995.15 (9) (a) and (b) of the statutes,
270		-	as created by 2023 Wisconsin Act 73, are amended to
271		-	read:
272		-	995.15 (9) (a) Beginning March September 1, 2025,
273		-	or on the date that the department first makes the direc-
274		-	tory maintained under sub. (6) available for public
275		-	inspection on its website, whichever is later, the depart-
276		-	ment shall impose on each retailer who sells or offers for
277		-	sale an electronic vaping device in this state that is not
278		-	included in the directory a forfeiture of $1,000 per day for
279		-	each electronic vaping device offered for sale in violation
280		-	of this section until each such device is no longer offered
281		-	for sale in this state or until each such device is properly
282		-	listed on the directory pursuant to this section.
283		-	(b) Beginning March September 1, 2025, or on the
284		-	date that the department first makes the directory main-
285		-	tained under sub. (6) available for public inspection on its
286		-	website, whichever is later, the department shall impose
287		-	on each manufacturer of an electronic vaping device that
288		-	is sold in this state, but not included in the directory a for-
289		-	feiture of $1,000 per day for each electronic vaping
290		-	device offered for sale in violation of this section until
291		-	each such device is no longer offered for sale in this state
292		-	or until each such device is properly listed on the direc-
293		-	tory pursuant to this section.
294		-	SECTION 12m. 2023 Wisconsin Act 73, section 65
295		-	(3m) is amended by replacing “SECTION 64c” with “SEC-
296		-	TION 64c (5m)”.
297		-	SECTION 12n.0Nonstatutory provisions.
298		-	(1) CIGARETTE, TOBACCO, AND VAPOR PRODUCT SPE-
299		-	CIAL AGENTS. The authorized FTE positions for the
300		-	department of revenue are increased by 4.0 SEG posi-
301		-	tions on April 1, 2024, to be funded from the appropria-
302		-	tion under s. 20.566 (1) (v), for the purpose of cigarette,
303		-	tobacco, and vapor product enforcement.
304		-	(2) POSITION AUTHORIZATION; MUNICIPALITY SALES
305		-	AND USE TAX. The authorized FTE positions for the
306		-	department of revenue are increased by 1.0 PR position,
307		-	to be funded from the appropriation under s. 20.566 (1)
308		-	(gi), for the purpose of administering the municipality
309		-	taxes imposed under s. 77.701.
310		-	(3) POSITION AUTHORIZATION; SHARED REVENUE AND
311		-	INNOVATION GRANTS. The authorized FTE positions for
312		-	the department of revenue are increased by 4.0 SEG proj-
313		-	ect positions on July 1, 2024, to be funded from the
314		-	appropriation under s. 20.566 (2) (s), to administer the
315		-	distributions under ss. 79.036 and 79.037 and the grants
316		-	under s. 79.038. On July 1, 2024, all incumbent employ-
317		-	ees holding the project positions authorized under SEC-
318		-	TION 12r (1) of this act as of June 30, 2024, shall hold the
319		-	project positions authorized under this subsection.
320		-	SECTION 12r.0Fiscal changes.
321		-	(1) ADMINISTRATION OF SHARED REVENUE AND INNO-
322		-	VATION GRANTS. In the schedule under s. 20.005 (3) for the
323		-	appropriation to the department of revenue under s.
324		-	20.566 (2) (a), the dollar amount for fiscal year 2023−24
325		-	is increased by $125,600 to increase the authorized FTE
326		-	positions for the department by 4.0 GPR project positions
327		-	for the period ending on June 30, 2024, to administer the
328		-	distributions under ss. 79.036 and 79.037 and the grants
329		-	under s. 79.038.
330		-	SECTION 13.0Initial applicability.
331		-	(1) The treatment of ss. 71.05 (25m) (c), 71.26 (3)
332		-	(vm) 2., 71.34 (1k) (p) 2., 71.45 (2) (a) 21. b., 71.64 (6)
333		-	(b), and 71.775 (3) (a) 2., the renumbering and amend-
334		-	ment of s. 71.05 (6) (b) 25., and the creation of s. 71.05
335		-	(6) (b) 25. a. and b. first apply to taxable years beginning
336		-	on January 1, 2024.
337		-	SECTION 14.0Effective dates. This act takes effect on
338		-	the day after publication, except as follows:
339		-	(1) The treatment of s. 77.54 (71) takes effect on the
340		-	first day of the 3rd month beginning after publication.
341		-	(2m) The treatment of ss. 125.12 (5) (a) and 125.22
342		-	(2) (a) 1., 2., and 5. and (3) (b) takes effect on January 1,
343		-	2025.
	208	+	SECTION 9. 77.54 (71) of the statutes is created to read:
	209	+	1
	210	+	2
	211	+	3
	212	+	4
	213	+	5
	214	+	6
	215	+	7
	216	+	8
	217	+	9
	218	+	10
	219	+	11
	220	+	12
	221	+	13
	222	+	14
	223	+	15
	224	+	16
	225	+	17
	226	+	18
	227	+	19
	228	+	20
	229	+	21
	230	+	22
	231	+	23
	232	+	24
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	234	+	JK:emw&amn
	235	+	SECTION 9 SENATE BILL 616
	236	+	77.54 (71) The sales price from the sale of and the storage, use, or other
	237	+	consumption of portable machinery and equipment, including accessories,
	238	+	attachments, parts, and supplies for such machinery and equipment, used primarily
	239	+	to crush, mill, produce, or pulverize asphalt, concrete, gravel, rock, or aggregate base
	240	+	for road or commercial surface lot construction or resurfacing.
	241	+	SECTION 10. 565.30 (3) (a) 1. of the statutes is amended to read:
	242	+	565.30 (3) (a) 1. Except as provided in subd. subds. 2. and 3., the holder of a
	243	+	winning lottery ticket or lottery share may claim a prize within 180 days after the
	244	+	drawing or other selection in which the prize is won.
	245	+	SECTION 11. 565.30 (3) (a) 3. of the statutes is created to read:
	246	+	565.30 (3) (a) 3. As determined by the administrator, multijurisdictional
	247	+	lottery secondary or subsequent chance drawings or games may have a shorter claim
	248	+	period for holders of a winning lottery ticket or lottery share, which shall be
	249	+	prescribed in the features and procedures for the secondary or subsequent chance
	250	+	drawing or game.
	251	+	SECTION 12. 565.32 (3) (a) 2. c. of the statutes is repealed.
	252	+	SECTION 13.0Initial applicability.
	253	+	(1) The treatment of ss. 71.05 (25m) (c), 71.26 (3) (vm) 2., 71.34 (1k) (p) 2., 71.45
	254	+	(2) (a) 21. b., 71.64 (6) (b), and 71.775 (3) (a) 2., the renumbering and amendment of
	255	+	s. 71.05 (6) (b) 25., and the creation of s. 71.05 (6) (b) 25. a. and b. first apply to taxable
	256	+	years beginning on January 1, 2024.
	257	+	SECTION 14.0Effective dates. This act takes effect on the day after publication,
	258	+	except as follows:
	259	+	1
	260	+	2
	261	+	3
	262	+	4
	263	+	5
	264	+	6
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	270	+	12
	271	+	13
	272	+	14
	273	+	15
	274	+	16
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	277	+	19
	278	+	20
	279	+	21
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	282	+	LRB-4137/1
	283	+	JK:emw&amn
	284	+	SECTION 14
	285	+	SENATE BILL 616
	286	+	(1) The treatment of s. 77.54 (71) takes effect on the first day of the 3rd month
	287	+	beginning after publication.
	288	+	(END)
	289	+	1
	290	+	2
	291	+	3