Wisconsin 2023-2024 Regular Session

Wisconsin Senate Bill SB738 Compare Versions

Only one version of the bill is available at this time.

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3	3	2023 - 2024 LEGISLATURE
4	4	2023 SENATE BILL 738
5	5	December 8, 2023 - Introduced by Senators BALLWEG and SMITH, cosponsored by
6	6	Representatives AUGUST and SHELTON. Referred to Committee on Universities
7	7	and Revenue.
8	8	AN ACT to repeal 60.85 (2) (b) 7., 60.85 (5) (e), 66.1105 (2) (f) 1. m., 66.1105 (4)
9	9	(h) 4., 66.1105 (5) (bf), 66.1105 (5) (bj), 66.1105 (6) (a) 5., 66.1105 (6) (a) 9.,
10	10	66.1105 (6) (am) 2. c., 66.1105 (6) (am) 2. d., 66.1105 (6) (am) 2. e., 66.1105 (6)
11	11	(am) 2. f., 66.1105 (6) (dm), 66.1105 (6) (e) 1. e., 66.1105 (7) (ak) 3., 66.1105 (7)
12	12	(ar), 66.1105 (7) (at), 66.1105 (19), 71.07 (5e), 71.10 (4) (gy), 71.28 (5e), 71.30 (3)
13	13	(es), 71.47 (5e), 71.49 (1) (es), 77.51 (5m), 77.585 (9), 120.135, 121.91 (4) (h) and
14	14	565.28 (2); to renumber and amend 77.54 (14m) and 565.28 (1); to amend
15	15	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)
16	16	1. (intro.), 66.1105 (2) (f) 1. n., 66.1105 (2) (j), 66.1105 (4) (a), 66.1105 (4) (e),
17	17	66.1105 (4) (h) 1., 66.1105 (4) (h) 2., 66.1105 (4e) (b) 1., 66.1105 (5) (c) 1., 66.1105
18	18	(5) (ce) 1., 66.1105 (6) (d) 1m., 66.1105 (6) (e) 1. b., 66.1105 (7) (ak) 2., 66.1105
19	19	(18) (c) 2., 70.47 (8) (d), 70.48, 71.05 (6) (a) 15., 71.07 (6) (am) 1., 71.07 (6) (am)
20	20	2. d., 71.08 (1) (intro.), 71.21 (4) (a), 71.26 (2) (a) 4., 71.34 (1k) (g), 71.45 (2) (a)
21	21	10., 77.52 (13), 77.53 (10), 121.07 (6) (a) (intro.), 177.0202 (title), 177.0202 (1)
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37	37	SENATE BILL 738
38	38	(intro.), 177.0210 (1) (intro.), 177.0607 (4), 177.1505 (4) and 565.27 (2) (b) 3.; and
39	39	to create 71.07 (6) (am) 1m., 177.01 (7a), 177.01 (7d) (c) 5., 177.01 (13b) (c) 8.,
40	40	177.01 (14d) (c) 5., 177.01 (16) (e) and 177.0607 (3) (d) of the statutes; relating
41	41	to: eliminating obsolete statutory references regarding property, sales, and
42	42	income taxes; the uniform unclaimed property act; and lottery games.
43	43	Analysis by the Legislative Reference Bureau
44	44	This bill does all of the following:
45	45	Obsolete statutory references
46	46	The bill repeals obsolete statutory references relating to tax incremental
47	47	financing districts and obsolete references relating to a capital improvement fund for
48	48	schools.
49	49	Electronic assessment rolls
50	50	Under current law, when a board of review changes an assessor's valuation of
51	51	property, the clerk is required to revise the assessment roll by using red ink to cross
52	52	out the assessor's valuation and enter the board's valuation. The bill modifies the
53	53	requirement to reflect the use of electronic assessment rolls. Under the bill, the clerk
54	54	is required to enter the board's valuation and a note about the change to the
55	55	assessor's valuation into the assessment roll, but there is no requirement to use red
56	56	ink or to cross out the assessor's valuation.
57	57	Internet equipment in the broadband market
58	58	The bill eliminates obsolete tax deductions, credits, and exemptions for certain
59	59	Internet equipment used in the broadband market and purchased before July 1,
60	60	2009.
61	61	Objecting to property tax assessments
62	62	Under current law, when the local board of review conducts a hearing to
63	63	consider an objection to a person's property tax assessment, the board must, at the
64	64	request of the assessor or the person making an objection, compel the attendance of
65	65	witnesses. The bill eliminates the option for the person making the objection to
66	66	request the attendance of witnesses. This option was included in 2007 Wisconsin Act
67	67	86. However, the state supreme court found the entire act to be unconstitutional in
68	68	Metropolitan Associates v. City of Milwaukee, 2011 WI 20. Another act, 2017
69	69	Wisconsin Act 358, repealed other provisions the court found unconstitutional under
70	70	Metropolitan Associates.
71	71	Sales tax exemption certificates
72	72	Under current law, drugs prescribed for the treatment of a human being by a
73	73	person authorized to prescribe the drugs, and dispensed on prescription filled by a
74	74	pharmacist, are exempt from the sales tax. Generally, a person does not need to
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82	82	SENATE BILL 738
83	83	present to the seller a sales tax exemption certificate issued by DOR to claim the
84	84	exemption.
85	85	Under current law, insulin furnished by a pharmacist to a person for treatment
86	86	of diabetes as directed by a physician is considered to be dispensed on prescription
87	87	and, therefore, exempt from the sales tax. However, a person must present a tax
88	88	exemption certificate to claim the exemption. The bill modifies the exemption for
89	89	insulin so that insulin furnished by a pharmacist to a person for treatment of
90	90	diabetes of a human being is exempt from the sales tax and the purchaser is not
91	91	required to present an exemption certificate.
92	92	Current law also provides sales tax exemptions for patient health care records
93	93	that are sold to the patient and for farm-raised fish sold to a fish farm. In order to
94	94	claim either exemption, the purchaser must present to the seller an exemption
95	95	certificate issued by DOR. The bill eliminates the requirement that a purchaser
96	96	present an exemption certificate to claim the exemption for patient health care
97	97	records or for farm-raised fish.
98	98	Married persons tax credit
99	99	This bill updates references to, and incorporates definitions from, the Internal
100	100	Revenue Code for the purpose of claiming the married persons tax credit.
101	101	Unclaimed property
102	102	This bill make technical changes to the state's adoption of the Revised Uniform
103	103	Unclaimed Property Act. For example, under current law, a “loyalty card” means,
104	104	in part, a record given without direct monetary consideration under an award,
105	105	reward, benefit, loyalty, incentive, rebate, or promotional program. The bill creates
106	106	the term “financial organization loyalty card” and defines that term, in part, as a card
107	107	or electronic record given without direct monetary consideration under an award,
108	108	reward, benefit, loyalty, incentive, rebate, or promotional program established by a
109	109	financial organization.
110	110	Lottery games
111	111	With regard to lottery games, current law requires that all drawings to select
112	112	among winning numbers, among entries, or among finalists must be recorded on
113	113	both videotape and audiotape. This bill modifies that provision so that all such
114	114	drawings must be documented with a video and audio recording.
115	115	The bill also eliminates an obsolete provision related to lottery prizes received
116	116	on or before October 21, 1998, and payable over a 10-year period. Under current law,
117	117	the recipient of such a prize had until December 31, 2000, to change the form of the
118	118	payment from an annuity to a lump-sum payment.
119	119	For further information see the state fiscal estimate, which will be printed as
120	120	an appendix to this bill.
121	121	The people of the state of Wisconsin, represented in senate and assembly, do
122	122	enact as follows: - 4 -2023 - 2024 Legislature LRB-5050/1
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124	124	SECTION 1 SENATE BILL 738
125	125	SECTION 1. 60.85 (2) (b) 7. of the statutes is repealed.
126	126	SECTION 2. 60.85 (2) (c) of the statutes is amended to read:
127	127	60.85 (2) (c) Except as provided in par. (b) 7., no No town may exercise any
128	128	power under this subsection within the extraterritorial zoning jurisdiction of a city
129	129	or village, as that term is defined in s. 62.23 (7a) (a), unless the city's or village's
130	130	governing body adopts a resolution which approves the town's exercise of power
131	131	under this subsection within such an extraterritorial zoning jurisdiction.
132	132	SECTION 3. 60.85 (3) (h) 4. of the statutes is amended to read:
133	133	60.85 (3) (h) 4. Declares the district to be either an agricultural project district,
134	134	forestry project district, manufacturing project district, or tourism project district,
135	135	and identifies the North American Industry Classification System industry number
136	136	of each activity under each project for which project costs are to be expended; or
137	137	declares the district to be a project described in sub. (2) (b) 7.
138	138	SECTION 4. 60.85 (3) (h) 5. a. of the statutes is amended to read:
139	139	60.85 (3) (h) 5. a. That not less than 75 percent, by area, of the real property
140	140	within the district is to be used for projects of a single one of the project types listed
141	141	under sub. (2) (b) 1. to 4. or 7. and in accordance with the declaration under subd. 4.
142	142	SECTION 5. 60.85 (3) (h) 5. c. of the statutes is amended to read:
143	143	60.85 (3) (h) 5. c. That the project costs of the district are limited to those
144	144	specified under sub. (2) (b) and relate directly to a project described in sub. (2) (b)
145	145	7. or to promoting agriculture, forestry, manufacturing, or tourism development.
146	146	SECTION 6. 60.85 (5) (e) of the statutes is repealed.
147	147	SECTION 7. 66.1105 (2) (f) 1. (intro.) of the statutes is amended to read:
148	148	66.1105 (2) (f) 1. (intro.) “Project costs" mean any expenditures made or
149	149	estimated to be made or monetary obligations incurred or estimated to be incurred
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177	177	SECTION 7
178	178	SENATE BILL 738
179	179	by the city which are listed in a project plan as costs of public works or improvements
180	180	within a tax incremental district or, to the extent provided in this subd. 1. (intro.) or
181	181	subds. 1. k., 1. m., and 1. n., or sub. (20) (c), without the district, plus any incidental
182	182	costs, diminished by any income, special assessments, or other revenues, including
183	183	user fees or charges, other than tax increments, received or reasonably expected to
184	184	be received by the city in connection with the implementation of the plan. For any
185	185	tax incremental district for which a project plan is approved on or after July 31, 1981,
186	186	only a proportionate share of the costs permitted under this subdivision may be
187	187	included as project costs to the extent that they benefit the tax incremental district,
188	188	except that expenditures made or estimated to be made or monetary obligations
189	189	incurred or estimated to be incurred by a 1st class city, to fund parking facilities
190	190	ancillary to and within one mile from public entertainment facilities, including a
191	191	sports and entertainment arena, shall be considered to benefit any tax incremental
192	192	district located in whole or in part within a one-mile radius of such parking facilities.
193	193	To the extent the costs benefit the municipality outside the tax incremental district,
194	194	a proportionate share of the cost is not a project cost. “Project costs" include:
195	195	SECTION 8. 66.1105 (2) (f) 1. m. of the statutes is repealed.
196	196	SECTION 9. 66.1105 (2) (f) 1. n. of the statutes is amended to read:
197	197	66.1105 (2) (f) 1. n. With regard to a tax incremental district that is located
198	198	anywhere other than a city to which sub. (6) (d) applies, and subject Subject to sub.
199	199	(4m) (d), project costs incurred for territory that is located within a one-half mile
200	200	radius of the district's boundaries and within the city that created the district.
201	201	SECTION 10. 66.1105 (2) (j) of the statutes is amended to read:
202	202	66.1105 (2) (j) “Tax incremental base" means the aggregate value, as equalized
203	203	by the department of revenue, of all taxable property located within a tax
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230	230	SECTION 10 SENATE BILL 738
231	231	incremental district on the date as of which the district is created, determined as
232	232	provided in sub. (5) (b). The base of districts created before October 1, 1980, does not
233	233	include the value of property exempted under s. 70.111 (17).
234	234	SECTION 11. 66.1105 (4) (a) of the statutes is amended to read:
235	235	66.1105 (4) (a) Holding of a public hearing by the planning commission at
236	236	which interested parties are afforded a reasonable opportunity to express their views
237	237	on the proposed creation of a tax incremental district and the proposed boundaries
238	238	of the district. Notice of the hearing shall be published as a class 2 notice, under ch.
239	239	985. Before publication, a copy of the notice shall be sent by first class mail to the
240	240	chief executive officer or administrator of all local governmental entities having the
241	241	power to levy taxes on property located within the proposed district and to the school
242	242	board of any school district which includes property located within the proposed
243	243	district. For a county with no chief executive officer or administrator, notice shall be
244	244	sent to the county board chairperson.
245	245	SECTION 12. 66.1105 (4) (e) of the statutes is amended to read:
246	246	66.1105 (4) (e) At least 14 days before adopting a resolution under par. (gm),
247	247	holding of a public hearing by the planning commission at which interested parties
248	248	are afforded a reasonable opportunity to express their views on the proposed project
249	249	plan. The hearing may be held in conjunction with the hearing provided for in par.
250	250	(a). If the city anticipates that the proposed project plan's project costs may include
251	251	cash grants made by the city to owners, lessees, or developers of land that is located
252	252	within the tax incremental district, the hearing notice shall contain a statement to
253	253	that effect. Notice of the hearing shall be published as a class 2 notice, under ch. 985.
254	254	The notice shall include a statement advising that a copy of the proposed project plan
255	255	will be provided on request. Before publication, a copy of the notice shall be sent by
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283	283	SECTION 12
284	284	SENATE BILL 738
285	285	1st class mail to the chief executive officer or administrator of all local governmental
286	286	entities having the power to levy taxes on property within the district and to the
287	287	school board of any school district which includes property located within the
288	288	proposed district. For a county with no chief executive officer or administrator, notice
289	289	shall be sent to the county board chairperson.
290	290	SECTION 13. 66.1105 (4) (h) 1. of the statutes is amended to read:
291	291	66.1105 (4) (h) 1. Subject to subds. 2., 4., 5., and 6., the planning commission
292	292	may, by resolution, adopt an amendment to a project plan. The amendment is subject
293	293	to approval by the local legislative body and approval requires the same findings as
294	294	provided in par. (g) and, if the amendment adds territory to a district under subd. 2.,
295	295	approval also requires the same findings as provided in par. (gm) 4. c. Any
296	296	amendment to a project plan is also subject to review by a joint review board, acting
297	297	under sub. (4m). Adoption of an amendment to a project plan shall be preceded by
298	298	a public hearing held by the plan commission at which interested parties shall be
299	299	afforded a reasonable opportunity to express their views on the amendment. Notice
300	300	of the hearing shall be published as a class 1 notice, under ch. 985. The notice shall
301	301	include a statement of the purpose and cost of the amendment and shall advise that
302	302	a copy of the amendment will be provided on request. Before publication, a copy of
303	303	the notice shall be sent by 1st class mail to the chief executive officer or administrator
304	304	of all local governmental entities having the power to levy taxes on property within
305	305	the district and to the school board of any school district which includes property
306	306	located within the proposed district. For a county with no chief executive officer or
307	307	administrator, this notice shall be sent to the county board chairperson.
308	308	SECTION 14. 66.1105 (4) (h) 2. of the statutes, as affected by 2023 Wisconsin Act
309	309	8, is amended to read:
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336	336	SECTION 14 SENATE BILL 738
337	337	66.1105 (4) (h) 2. Except as provided in subds. 4., 5., 7., 9., 10., and 11., the
338	338	planning commission may adopt an amendment to a project plan under subd. 1. to
339	339	modify the district's boundaries, not more than 4 times during the district's
340	340	existence, by subtracting territory from the district in a way that does not remove
341	341	contiguity from the district or by adding territory to the district that is contiguous
342	342	to the district and that is served by public works or improvements that were created
343	343	as part of the district's project plan. A single amendment to a project plan that both
344	344	adds and subtracts territory shall be counted under this subdivision as one
345	345	amendment of a project plan.
346	346	SECTION 15. 66.1105 (4) (h) 4. of the statutes is repealed.
347	347	SECTION 16. 66.1105 (4e) (b) 1. of the statutes is amended to read:
348	348	66.1105 (4e) (b) 1. Adoption of a resolution under par. (a) 1. shall be preceded
349	349	by a public hearing held by the common council at which interested parties shall be
350	350	afforded a reasonable opportunity to express their views on the proposed designation
351	351	of a distressed, or severely distressed, tax incremental district. Notice of the hearing
352	352	shall be published as a class 2 notice under ch. 985. The notice shall describe the
353	353	resolution and shall advise that a copy of the resolution will be provided on request.
354	354	The notice shall also explain that the life of a distressed tax incremental district may
355	355	be extended, that it may receive excess tax increments from a donor district, and that
356	356	the life of the donor district may be extended to provide such increments. Before
357	357	publication, a copy of the notice shall be sent by 1st class mail to the chief executive
358	358	officer or administrator of all local governmental entities having the power to levy
359	359	taxes on property within the district and to the school board of any school district that
360	360	includes property located within the proposed district. For a county with no chief
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387	387	SECTION 16
388	388	SENATE BILL 738
389	389	executive officer or administrator, this notice shall be sent to the county board
390	390	chairperson.
391	391	SECTION 17. 66.1105 (5) (bf) of the statutes is repealed.
392	392	SECTION 18. 66.1105 (5) (bj) of the statutes is repealed.
393	393	SECTION 19. 66.1105 (5) (c) 1. of the statutes is amended to read:
394	394	66.1105 (5) (c) 1. For a tax incremental district created before March 3, 2016,
395	395	if the city adopts an amendment to the original project plan for any district which
396	396	subtracts territory from the district or which includes additional project costs at least
397	397	part of which will be incurred after the period specified in sub. (6) (am) 1., the tax
398	398	incremental base for the district shall be redetermined, if sub. (4) (h) 2., 4., or 5.
399	399	applies to the amended project plan, either by subtracting from the tax incremental
400	400	base the value of the taxable property and the value of real property owned by the
401	401	city, other than property described under s. 66.1105 (5) (bm), 2013 stats. that is
402	402	subtracted from the existing district or by adding to the tax incremental base the
403	403	value of the taxable property and the value of real property owned by the city, other
404	404	than property described in s. 66.1105 (5) (bm), 2013 stats., that is added to the
405	405	existing district under sub. (4) (h) 2., 4., or 5. or, if sub. (4) (h) 2., 4., or 5. does not apply
406	406	to the amended project plan, under s. 66.1105 (5) (b), 2013 stats., as of the January
407	407	1 next preceding the effective date of the amendment if the amendment becomes
408	408	effective between January 2 and September 30, as of the next subsequent January
409	409	1 if the amendment becomes effective between October 1 and December 31 and if the
410	410	effective date of the amendment is January 1 of any year, the redetermination shall
411	411	be made on that date. With regard to a district to which territory has been added,
412	412	the tax incremental base as redetermined under this paragraph is effective for the
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438	438	SECTION 19 SENATE BILL 738
439	439	purposes of this section only if it exceeds the original tax incremental base
440	440	determined under s. 66.1105 (5) (b), 2013 stats.
441	441	SECTION 20. 66.1105 (5) (ce) 1. of the statutes is amended to read:
442	442	66.1105 (5) (ce) 1. For a tax incremental district created before March 3, 2016,
443	443	if the city adopts an amendment, to which sub. (4) (h) 2., 4., or 5. applies, the tax
444	444	incremental base for the district shall be redetermined, either by subtracting from
445	445	the tax incremental base the value of the taxable property and the value of real
446	446	property owned by the city, other than property described under s. 66.1105 (5) (bm),
447	447	2013, stats., that is subtracted from the existing district or by adding to the tax
448	448	incremental base the value of the taxable property and the value of real property
449	449	owned by the city, other than property described in s. 66.1105 (5) (bm), 2013, stats.,
450	450	that is added to the existing district under sub. (4) (h) 2., 4., or 5., as of the January
451	451	1 next preceding the effective date of the amendment if the amendment becomes
452	452	effective between January 2 and September 30, as of the next subsequent January
453	453	1 if the amendment becomes effective between October 1 and December 31 and if the
454	454	effective date of the amendment is January 1 of any year, the redetermination shall
455	455	be made on that date. With regard to a district to which territory has been added,
456	456	the tax incremental base as redetermined under this paragraph is effective for the
457	457	purposes of this section only if it exceeds the original tax incremental base
458	458	determined under s. 66.1105 (5) (b), 2013 stats.
459	459	SECTION 21. 66.1105 (6) (a) 5. of the statutes is repealed.
460	460	SECTION 22. 66.1105 (6) (a) 9. of the statutes is repealed.
461	461	SECTION 23. 66.1105 (6) (am) 2. c. of the statutes is repealed.
462	462	SECTION 24. 66.1105 (6) (am) 2. d. of the statutes is repealed.
463	463	SECTION 25. 66.1105 (6) (am) 2. e. of the statutes is repealed.
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488	488	25 - 11 -2023 - 2024 Legislature
489	489	LRB-5050/1
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491	491	SECTION 26
492	492	SENATE BILL 738
493	493	SECTION 26. 66.1105 (6) (am) 2. f. of the statutes is repealed.
494	494	SECTION 27. 66.1105 (6) (d) 1m. of the statutes is amended to read:
495	495	66.1105 (6) (d) 1m. After December 31, 2016, subd. 1. applies only to Tax
496	496	Incremental District Number One, Tax Incremental District Number Four, and Tax
497	497	Incremental District Number Five in the City of Kenosha, and no increments may
498	498	be allocated under that subdivision, after December 31, 2016, unless the allocation
499	499	is approved by the joint review board.
500	500	SECTION 28. 66.1105 (6) (dm) of the statutes is repealed.
501	501	SECTION 29. 66.1105 (6) (e) 1. b. of the statutes is amended to read:
502	502	66.1105 (6) (e) 1. b. Except as provided in subd. 1. e., the The donor tax
503	503	incremental district and the recipient tax incremental district have been created
504	504	before October 1, 1995.
505	505	SECTION 30. 66.1105 (6) (e) 1. e. of the statutes is repealed.
506	506	SECTION 31. 66.1105 (7) (ak) 2. of the statutes is amended to read:
507	507	66.1105 (7) (ak) 2. Except as provided in par. (am) 4., for a district that is
508	508	created after September 30, 1995, and before October 1, 2004, and that is not subject
509	509	to subd. 1., 4., or 5., 23 years after the district was created, and, except as provided
510	510	in subd. 3., for a district that is created before October 1, 1995, 27 years after the
511	511	district is created.
512	512	SECTION 32. 66.1105 (7) (ak) 3. of the statutes is repealed.
513	513	SECTION 33. 66.1105 (7) (ar) of the statutes is repealed.
514	514	SECTION 34. 66.1105 (7) (at) of the statutes is repealed.
515	515	SECTION 35. 66.1105 (18) (c) 2. of the statutes is amended to read:
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538	538	23 - 12 -2023 - 2024 Legislature LRB-5050/1
539	539	JK:cjs
540	540	SECTION 35 SENATE BILL 738
541	541	66.1105 (18) (c) 2. Notwithstanding the provisions under sub. (2) (f) 1. k., m.,
542	542	and n., a multijurisdictional tax incremental district may not incur project costs for
543	543	any area that is outside of the district's boundaries.
544	544	SECTION 36. 66.1105 (19) of the statutes is repealed.
545	545	SECTION 37. 70.47 (8) (d) of the statutes is amended to read:
546	546	70.47 (8) (d) It may and upon request of the assessor or the objector shall compel
547	547	the attendance of witnesses, except objectors who may testify by telephone, and the
548	548	production of all books, inventories, appraisals, documents and other data which
549	549	may throw light upon the value of property.
550	550	SECTION 38. 70.48 of the statutes is amended to read:
551	551	70.48 Assessor to attend board of review. The assessor or the assessor's
552	552	authorized representative shall attend without order or subpoena all hearings before
553	553	the board of review and under oath submit to examination and fully disclose to the
554	554	board such information as the assessor may have touching the assessment and any
555	555	other matters pertinent to the inquiry being made. All part-time assessors shall
556	556	receive the same compensation for such attendance as is allowed to the members of
557	557	the board but no county assessor or member of a county assessor's staff shall receive
558	558	any compensation other than that person's regular salary for attendance at a board
559	559	of review. The clerk shall make all corrections to the assessment roll ordered by the
560	560	board of review, including all changes in the valuation of real property. When any
561	561	valuation of real property is changed, the clerk shall enter the valuation fixed by the
562	562	board in red ink in the proper class above the figures of the assessor, and the figures
563	563	of the assessor shall be crossed out with red ink and enter a note of the valuation of
564	564	the assessor and the change to that valuation made by the board. The clerk shall also
565	565	enter upon the assessment roll, in the proper place, the names of all persons found
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590	590	25 - 13 -2023 - 2024 Legislature
591	591	LRB-5050/1
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593	593	SECTION 38
594	594	SENATE BILL 738
595	595	liable to taxation on personal property by the board of review, setting opposite such
596	596	names respectively the aggregate valuation of such property as determined by the
597	597	assessor, after deducting exemptions and making such corrections as the board has
598	598	ordered. All changes in valuation of personal property made by the board of review
599	599	shall be made in the same manner as changes in real estate.
600	600	SECTION 39. 71.05 (6) (a) 15. of the statutes is amended to read:
601	601	71.05 (6) (a) 15. The amount of the credits computed under s. 71.07 (2dm),
602	602	(2dx), (2dy), (3g), (3h), (3n), (3q), (3s), (3t), (3w), (3wm), (3y), (4k), (4n), (5e), (5i), (5j),
603	603	(5k), (5r), (5rm), (6n), and (10) and not passed through by a partnership, limited
604	604	liability company, or tax-option corporation that has added that amount to the
605	605	partnership's, company's, or tax-option corporation's income under s. 71.21 (4) or
606	606	71.34 (1k) (g).
607	607	SECTION 40. 71.07 (5e) of the statutes is repealed.
608	608	SECTION 41. 71.07 (6) (am) 1. of the statutes is amended to read:
609	609	71.07 (6) (am) 1. In this paragraph For purposes of subd. 1m., “earned income"
610	610	means qualified earned income, as defined in section 221 (b) of the internal revenue
611	611	code as amended to December 31, 1985, plus employee business expenses under
612	612	section 62 (2) (B) to (D) of that code, allocable to Wisconsin under s. 71.04, plus
613	613	amounts received by the individual for services performed in the employ of the
614	614	individual's spouse minus the amount of disability income excluded under s. 71.05
615	615	(6) (b) 4. and minus any other amount not subject to tax under this chapter wages,
616	616	salaries, or professional fees, amounts received for services performed by an
617	617	individual in the employ of his or her spouse, and other amounts received as
618	618	compensation for personal services actually rendered, but does not include that part
619	619	of the compensation derived by the taxpayer for personal services rendered by him
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644	644	25 - 14 -2023 - 2024 Legislature LRB-5050/1
645	645	JK:cjs
646	646	SECTION 41 SENATE BILL 738
647	647	or her to a corporation which represents a distribution of earnings or profits rather
648	648	than a reasonable allowance as compensation for the personal services actually
649	649	rendered. In the case of a taxpayer engaged in a trade or business in which both
650	650	personal services and capital are material income-producing factors, under federal
651	651	regulations, a reasonable allowance as compensation for the personal services
652	652	rendered by the taxpayer shall be considered as earned income. Earned income
653	653	includes gains, other than any gain which is treated under any provision of chapter
654	654	26 of the Internal Revenue Code as gain from the sale or exchange of a capital asset,
655	655	and includes net earnings derived from the sale or disposition of, the transfer of any
656	656	interest in, or the licensing of the use of property, other than goodwill, by an
657	657	individual whose personal efforts created such property. Earned income does not
658	658	include any amount not included in gross income, received as a pension or annuity,
659	659	paid or distributed out of an individual retirement plan, within the meaning of
660	660	section 7701 (a) (37) of the Internal Revenue Code, or received as deferred
661	661	compensation. Earned income is computed notwithstanding the fact that each
662	662	spouse owns an undivided one-half interest in the whole of the marital property. A
663	663	marital property agreement or unilateral statement under ch. 766 transferring
664	664	income between spouses has no effect in computing earned income under this
665	665	paragraph.
666	666	SECTION 42. 71.07 (6) (am) 1m. of the statutes is created to read:
667	667	71.07 (6) (am) 1m. In this paragraph, “qualified earned income” means an
668	668	amount equal to the excess of the earned income of the spouse for the taxable year,
669	669	over an amount equal to the sum of the deductions described in paragraphs (1), (2)
670	670	(B), (C), and (E), (6), (7), and (12) of section 62 (a) of the Internal Revenue Code to the
671	671	extent such deductions are properly allocable to or chargeable against earned
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696	696	25 - 15 -2023 - 2024 Legislature
697	697	LRB-5050/1
698	698	JK:cjs
699	699	SECTION 42
700	700	SENATE BILL 738
701	701	income, allocable to Wisconsin under s. 71.04, minus the amount of disability income
702	702	excluded under s. 71.05 (6) (b) 4. and minus any other amount not subject to tax
703	703	under this chapter.
704	704	SECTION 43. 71.07 (6) (am) 2. d. of the statutes is amended to read:
705	705	71.07 (6) (am) 2. d. For taxable years beginning after December 31, 2000, 3
706	706	percent of the qualified earned income of the spouse with the lower qualified earned
707	707	income, but not more than $480.
708	708	SECTION 44. 71.08 (1) (intro.) of the statutes is amended to read:
709	709	71.08 (1) IMPOSITION. (intro.) If the tax imposed on a natural person, married
710	710	couple filing jointly, trust, or estate under s. 71.02, not considering the credits under
711	711	ss. 71.07 (1), (2dx), (2dy), (3m), (3n), (3q), (3s), (3t), (3w), (3wm), (3y), (4k), (5b), (5d),
712	712	(5e), (5i), (5j), (5n), (6), (6e), (8b), (9e), (9m), and (9r), 71.28 (1dx), (1dy), (2m), (3), (3n),
713	713	(3t), (3w), (3wm), and (3y), 71.47 (1dx), (1dy), (2m), (3), (3n), (3t), (3w), and (3y), 71.57
714	714	to 71.61, and 71.613 and subch. VIII and payments to other states under s. 71.07 (7),
715	715	is less than the tax under this section, there is imposed on that natural person,
716	716	married couple filing jointly, trust or estate, instead of the tax under s. 71.02, an
717	717	alternative minimum tax computed as follows:
718	718	SECTION 45. 71.10 (4) (gy) of the statutes is repealed.
719	719	SECTION 46. 71.21 (4) (a) of the statutes is amended to read:
720	720	71.21 (4) (a) The amount of the credits computed by a partnership under s.
721	721	71.07 (2dm), (2dx), (2dy), (3g), (3h), (3n), (3q), (3s), (3t), (3w), (3wm), (3y), (4k), (4n),
722	722	(5e), (5g), (5i), (5j), (5k), (5r), (5rm), (6n), and (10) and passed through to partners
723	723	shall be added to the partnership's income.
724	724	SECTION 47. 71.26 (2) (a) 4. of the statutes is amended to read:
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749	749	JK:cjs
750	750	SECTION 47 SENATE BILL 738
751	751	71.26 (2) (a) 4. Plus the amount of the credit computed under s. 71.28 (1dm),
752	752	(1dx), (1dy), (3g), (3h), (3n), (3q), (3t), (3w), (3wm), (3y), (5e), (5g), (5i), (5j), (5k), (5r),
753	753	(5rm), (6n), and (10) and not passed through by a partnership, limited liability
754	754	company, or tax-option corporation that has added that amount to the partnership's,
755	755	limited liability company's, or tax-option corporation's income under s. 71.21 (4) or
756	756	71.34 (1k) (g).
757	757	SECTION 48. 71.28 (5e) of the statutes is repealed.
758	758	SECTION 49. 71.30 (3) (es) of the statutes is repealed.
759	759	SECTION 50. 71.34 (1k) (g) of the statutes is amended to read:
760	760	71.34 (1k) (g) An addition shall be made for credits computed by a tax-option
761	761	corporation under s. 71.28 (1dm), (1dx), (1dy), (3), (3g), (3h), (3n), (3q), (3t), (3w),
762	762	(3wm), (3y), (4), (5), (5e), (5g), (5i), (5j), (5k), (5r), (5rm), (6n), and (10) and passed
763	763	through to shareholders.
764	764	SECTION 51. 71.45 (2) (a) 10. of the statutes is amended to read:
765	765	71.45 (2) (a) 10. By adding to federal taxable income the amount of credit
766	766	computed under s. 71.47 (1dm) to (1dy), (3g), (3h), (3n), (3q), (3w), (3y), (5e), (5g), (5i),
767	767	(5j), (5k), (5r), (5rm), (6n), and (10) and not passed through by a partnership, limited
768	768	liability company, or tax-option corporation that has added that amount to the
769	769	partnership's, limited liability company's, or tax-option corporation's income under
770	770	s. 71.21 (4) or 71.34 (1k) (g) and the amount of credit computed under s. 71.47 (3), (3t),
771	771	(4), (4m), and (5).
772	772	SECTION 52. 71.47 (5e) of the statutes is repealed.
773	773	SECTION 53. 71.49 (1) (es) of the statutes is repealed.
774	774	SECTION 54. 77.51 (5m) of the statutes is repealed.
775	775	SECTION 55. 77.52 (13) of the statutes is amended to read:
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800	800	25 - 17 -2023 - 2024 Legislature
801	801	LRB-5050/1
802	802	JK:cjs
803	803	SECTION 55
804	804	SENATE BILL 738
805	805	77.52 (13) For the purpose of the proper administration of this section and to
806	806	prevent evasion of the sales tax it shall be presumed that all receipts are subject to
807	807	the tax until the contrary is established. The burden of proving that a sale of tangible
808	808	personal property, or items, property, or goods under sub. (1) (b), (c), or (d), or services
809	809	is not a taxable sale at retail is upon the person who makes the sale unless that
810	810	person takes from the purchaser an electronic or a paper certificate, in a manner
811	811	prescribed by the department, to the effect that the property, item, good, or service
812	812	is purchased for resale or is otherwise exempt, except that no certificate is required
813	813	for the sale of tangible personal property, or items, property, or goods under sub. (1)
814	814	(b), (c), or (d), or services that are exempt under s. 77.54 (5) (a) 3., (7), (7m), (8), (10),
815	815	(11), (14), (15), (17), (20n), (21), (22b), (31), (32), (35), (36), (37), (42), (44), (45), (46),
816	816	(51), (52), (64), (66), and (67).
817	817	SECTION 56. 77.53 (10) of the statutes is amended to read:
818	818	77.53 (10) For the purpose of the proper administration of this section and to
819	819	prevent evasion of the use tax and the duty to collect the use tax, it is presumed that
820	820	tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or
821	821	(d), or taxable services sold by any person for delivery in this state is sold for storage,
822	822	use, or other consumption in this state until the contrary is established. The burden
823	823	of proving the contrary is upon the person who makes the sale unless that person
824	824	takes from the purchaser an electronic or paper certificate, in a manner prescribed
825	825	by the department, to the effect that the property, or items, property, or goods under
826	826	s. 77.52 (1) (b), (c), or (d), or taxable service is purchased for resale, or otherwise
827	827	exempt from the tax, except that no certificate is required for the sale of tangible
828	828	personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or
829	829	1
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853	853	JK:cjs
854	854	SECTION 56 SENATE BILL 738
855	855	services that are exempt under s. 77.54 (7), (7m), (8), (10), (11), (14), (15), (17), (20n),
856	856	(21), (22b), (31), (32), (35), (36), (37), (42), (44), (45), (46), (51), (52), (64), (66), and (67).
857	857	SECTION 57. 77.54 (14m) of the statutes is renumbered 77.54 (14) (en) and
858	858	amended to read:
859	859	77.54 (14) (en) For purposes of sub. (14), insulin Insulin furnished by a
860	860	pharmacist to a person for treatment of diabetes as directed by a physician shall be
861	861	deemed dispensed on prescription of a human being.
862	862	SECTION 58. 77.585 (9) of the statutes is repealed.
863	863	SECTION 59. 120.135 of the statutes is repealed.
864	864	SECTION 60. 121.07 (6) (a) (intro.) of the statutes is amended to read:
865	865	121.07 (6) (a) (intro.) “Shared cost" is the sum of the net cost of the general fund
866	866	and the net cost of the debt service fund, except that “shared cost" excludes any costs,
867	867	including attorney fees, incurred by a school district as a result of its participation
868	868	in a lawsuit commenced against the state, beginning with such costs incurred in the
869	869	fiscal year in which the lawsuit is commenced, excludes any expenditures from a
870	870	capital improvement fund created under s. 120.135 or a capital improvement trust
871	871	fund created under s. 120.137, excludes any debt service costs associated with an
872	872	environmental remediation project under s. 67.05 (7) (er), and excludes the costs of
873	873	transporting those transfer pupils for whom the school district operating under ch.
874	874	119 does not receive intradistrict transfer aid under s. 121.85 (6) as a result of s.
875	875	121.85 (6) (am). In this paragraph:
876	876	SECTION 61. 121.91 (4) (h) of the statutes is repealed.
877	877	SECTION 62. 177.01 (7a) of the statutes is created to read:
878	878	177.01 (7a) “Financial organization loyalty card” means a card or electronic
879	879	record that is given without direct monetary consideration under an award, reward,
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904	904	25 - 19 -2023 - 2024 Legislature
905	905	LRB-5050/1
906	906	JK:cjs
907	907	SECTION 62
908	908	SENATE BILL 738
909	909	benefit, loyalty, incentive, rebate, or promotional program established by a financial
910	910	organization for purposes of rewarding a relationship with the sponsoring entity and
911	911	that may be redeemed for money or otherwise monetized by the issuer or used to
912	912	obtain goods or services or a discount on goods or services. An annual fee or periodic
913	913	membership fee charged to the cardholder for joining or maintaining membership in
914	914	any such award, reward, benefit, loyalty, incentive, rebate, or promotional program
915	915	shall not be considered direct monetary consideration paid for the financial
916	916	organization loyalty card.
917	917	SECTION 63. 177.01 (7d) (c) 5. of the statutes is created to read:
918	918	177.01 (7d) (c) 5. A financial organization loyalty card.
919	919	SECTION 64. 177.01 (13b) (c) 8. of the statutes is created to read:
920	920	177.01 (13b) (c) 8. A financial organization loyalty card.
921	921	SECTION 65. 177.01 (14d) (c) 5. of the statutes is created to read:
922	922	177.01 (14d) (c) 5. A financial organization loyalty card.
923	923	SECTION 66. 177.01 (16) (e) of the statutes is created to read:
924	924	177.01 (16) (e) A financial organization loyalty card.
925	925	SECTION 67. 177.0202 (title) of the statutes is amended to read:
926	926	177.0202 (title) When tax-deferred and tax-exempt retirement account
927	927	accounts presumed abandoned.
928	928	SECTION 68. 177.0202 (1) (intro.) of the statutes is amended to read:
929	929	177.0202 (1) (intro.) Subject to s. 177.0210, property held in a pension account
930	930	or retirement account that qualifies for federal income tax deferral or tax exemption
931	931	under the U.S. income tax laws is presumed abandoned if it is unclaimed by the
932	932	apparent owner 3 years after the later of:
933	933	SECTION 69. 177.0210 (1) (intro.) of the statutes is amended to read:
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960	960	SECTION 69 SENATE BILL 738
961	961	177.0210 (1) (intro.) Property is presumed abandoned from the earliest later
962	962	of the following:
963	963	SECTION 70. 177.0607 (3) (d) of the statutes is created to read:
964	964	177.0607 (3) (d) On property paid to another state under s. 177.0901 or
965	965	177.0902.
966	966	SECTION 71. 177.0607 (4) of the statutes is amended to read:
967	967	177.0607 (4) Property received by the administrator before January 2, 2019,
968	968	that was interest-bearing to the owner, as reported by the holder, at the time of
969	969	receipt by the administrator or this state shall accrue interest while in possession of
970	970	the administrator or this state at a rate of 6 percent per year or any lesser rate the
971	971	property earned while in the possession of the holder. Interest begins to accrue when
972	972	the property is delivered to the administrator and ceases on the earlier of the date
973	973	on which payment is made to the owner or January 1, 2019. If the property is still
974	974	in the possession of the administrator or this state on January 2, 2019, interest shall
975	975	accrue as described in sub. (2). No interest on interest-bearing property is payable
976	976	for any period before December 31, 1984.
977	977	SECTION 72. 177.1505 (4) of the statutes is amended to read:
978	978	177.1505 (4) The administrator shall waive the provisions of s. 177.1204 with
979	979	respect to reporting periods covered by the agreement if an application for voluntary
980	980	disclosure is received by the administrator between February 1, 2022, and February
981	981	28, 2023, and a voluntary disclosure agreement is executed within 180 days of receipt
982	982	of the application by the administrator. The administrator may enter into an
983	983	agreement with a holder to extend the date upon which the agreement must be
984	984	executed and shall waive the provisions of s. 177.1204 with respect to reporting
985	985	periods covered by an agreement executed under such extension. The administrator
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1013	1013	SECTION 72
1014	1014	SENATE BILL 738
1015	1015	shall make efforts to provide information to interested parties regarding the
1016	1016	voluntary disclosure period provided under this subsection.
1017	1017	SECTION 73. 565.27 (2) (b) 3. of the statutes is amended to read:
1018	1018	565.27 (2) (b) 3. The drawings shall be recorded on both videotape and
1019	1019	audiotape documented with a video and audio recording.
1020	1020	SECTION 74. 565.28 (1) of the statutes is renumbered 565.28, and 565.28 (2) and
1021	1021	(3), as renumbered, are amended to read:
1022	1022	565.28 (2) A person who chooses to make an election under par. (a) sub. (1) shall
1023	1023	make the election no later than 60 days after becoming entitled to the lottery prize.
1024	1024	An election made under par. (a) sub. (1) is final and may not be revoked.
1025	1025	(3) If a person eligible to make an election under par. (a) sub. (1) does not make
1026	1026	an election within 60 days after becoming entitled to a lottery prize, the
1027	1027	administrator shall make payment in the form of an annuity.
1028	1028	SECTION 75. 565.28 (2) of the statutes is repealed.
1029	1029	SECTION 76.0Initial applicability.
1030	1030	(1) UNCLAIMED PROPERTY; GENERAL PROVISIONS. The treatment of ss. 177.01 (7a),
1031	1031	(7d) (c) 5., (13b) (c) 8., (14d) (c) 5., and (16) (e), 177.0202 (title) and (1) (intro.),
1032	1032	177.0210 (1) (intro.), and 177.0607 (3) (d) and (4) first applies to property reportable
1033	1033	on November 7, 2021.
1034	1034	(2) UNCLAIMED PROPERTY; WAIVER. The treatment of s. 177.1505 (4) first applies
1035	1035	to applications received on the first day of the 3rd month beginning after publication,
1036	1036	regardless of the years in which the property became abandoned and reportable.
1037	1037	SECTION 77.0Effective dates. This act takes effect on the day after publication,
1038	1038	except as follows:
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1064	1064	SECTION 77 SENATE BILL 738
1065	1065	(1) TAX INCREMENTAL FINANCING. The treatment of ss. 60.85 (2) (b) 7. and (c), (3)
1066	1066	(h) 4. and 5. a. and c., and (5) (e) and 66.1105 (2) (f) 1. (intro.), m., and n. and (j), (4)
1067	1067	(a), (e), and (h) 1., 2., and 4., (4e) (b) 1., (5) (bf), (bj), (c) 1., and (ce) 1., (6) (a) 5. and
1068	1068	9., (am) 2. c., d., e., and f., (d) 1m., (dm), and (e) 1. b. and e., (7) (ak) 2. and 3., (ar), and
1069	1069	(at), (18) (c) 2., and (19) takes effect on the January 1 after publication.
1070	1070	(END)
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