19,311
Section
311. 49.471 (6) (j) 5. of the statutes is created to read:
49.471 (6) (j) 5. Section 49.46 (2) (f) 2., relating to prohibiting payment for either of the following:
a. Puberty-blocking drugs used for the purposes of gender dysphoria or gender transition.
b. Gender reassignment surgery.
19,312
Section
312. 49.775 (4) of the statutes is amended to read:
49.775 (4) Payment amount. The payment under sub. (2) is $250 per month and $25 per month for one dependent child and $150 per month and $15 per month for each additional dependent child.
19,313
Section
313. 51.445 of the statutes is repealed.
19,314
Section 314
. 60.33 (10p) of the statutes is created to read:
60.33 (10p) Claims in towns containing state institutions. Make a certified claim against the state, without direction from the board, in all cases in which the reimbursement is directed in s. 16.51 (7), upon forms prescribed by the department of administration. The forms shall contain information required by the clerk and shall be filed annually with the department of corrections on or before June 1.
19,315
Section
315. 60.48 of the statutes is created to read:
60.48 Tax levy rate limitation. The town of Sanborn cannot impose a property tax levy at a rate that is greater than 5 mills.
19,316
Section 316
. 61.25 (11) of the statutes is created to read:
61.25 (11) To make a certified claim against the state, without direction from the board, in all cases in which the reimbursement is directed in s. 16.51 (7), upon forms prescribed by the department of administration. The forms shall contain information required by the clerk and shall be filed annually with the department of corrections on or before June 1.
19,317
Section 317
. 62.03 (1) of the statutes is amended to read:
62.03 (1) This subchapter, except ss. 62.071, 62.08 (1), 62.09 (1) (e) and (11) (j) and, (k), and (m), 62.175, 62.23 (7) (em) and (he), and 62.237, does not apply to 1st class cities under special charter.
19,318
Section 318
. 62.09 (11) (m) of the statutes is created to read:
62.09 (11) (m) The clerk shall make a certified claim against the state, without direction from the council, in all cases in which the reimbursement is directed in s. 16.51 (7), upon forms prescribed by the department of administration. The forms shall contain information required by the clerk and shall be filed annually with the department of corrections on or before June 1.
19,319
Section
319. 66.0602 (2) (b) of the statutes is amended to read:
66.0602 (2) (b) For purposes of par. (a), in 2018, and in each year thereafter, the base amount to which the limit under this section applies is the actual levy for the immediately preceding year, plus the amount of the payment payments under s. ss. 79.096 and 79.0965, and the levy limit is the base amount multiplied by the valuation factor, minus the amount of the payment payments under s. ss. 79.096 and 79.0965, except that the adjustments for payments received under s. 79.096 or 79.0965 do not apply to payments received under s. 79.096 (3) or 79.0965 (3) for a tax incremental district that has been terminated.
19,320
Section
320. 66.0602 (3) (d) 2. of the statutes is amended to read:
66.0602 (3) (d) 2. The limit otherwise applicable under this section does not apply to amounts levied by a political subdivision for the payment of any general obligation debt service, including debt service on debt issued or reissued to fund or refund outstanding obligations of the political subdivision, interest on outstanding obligations of the political subdivision, or the payment of related issuance costs or redemption premiums, authorized on or after July 1, 2005, and secured by the full faith and credit of the political subdivision. The town of Sanborn is exempt from this subdivision.
19,321
Section
321. 70.11 (47) of the statutes is created to read:
70.11 (47) Cranberry research and educational station. All property owned or leased by the Wisconsin Cranberry Research and Education Foundation that is located in Jackson County and consists of at least 130.5 acres of land.
19,322
Section 322
. 70.119 (2) of the statutes is amended to read:
70.119 (2) The department shall make reasonable payments for municipal services pursuant to the procedures specified in subs. (4), (5) and, (6), and (6m), except as provided in sub. (9).
19,323
Section 323
. 70.119 (6m) of the statutes is created to read:
70.119 (6m) In negotiating and computing the proposed payments to a municipality, the department cannot consider the municipality's receipt of a grant under s. 45.58 to be a payment for municipal services.
19,324
Section 324
. 70.119 (7) (a) of the statutes is amended to read:
70.119 (7) (a) The department shall make payment from the appropriation under s. 20.835 (5) (a)
(r) for municipal services provided by municipalities to state facilities. If the appropriation under s. 20.835 (5) (a) (r) is insufficient to pay the full amount under sub. (6) in any one year, the department shall prorate payments among the municipalities entitled thereto. The University of Wisconsin Hospitals and Clinics Authority shall make payment for municipal services provided by municipalities to facilities of the authority described in s. 70.11 (38).
19,325
Section 325
. 71.05 (1) (i) of the statutes is created to read:
71.05 (1) (i) Commercial loans. Income from a tax-option corporation that is a financial institution, as defined in s. 69.30 (1) (b), including interest, fees, and penalties, derived from a commercial loan of five million dollars or less provided to a person residing or located in this state and used primarily for a business or agricultural purpose.
19,326
Section
326. 71.06 (1q) (a) of the statutes is amended to read:
71.06 (1q) (a) On all taxable income from $0 to $7,500, 4.40 percent, except that for taxable years beginning after December 31, 2013, 4.0 percent, less fifty hundredths for taxable years beginning after December 2022.
19,327
Section
327. 71.06 (1q) (b) of the statutes is amended to read:
71.06 (1q) (b) On all taxable income exceeding $7,500 but not exceeding $15,000, 5.84 percent, except that for taxable years beginning after December 31, 2018, 5.21 percent, less eighty-one hundredths for taxable years beginning after December 2022.
19,328
Section
328. 71.06 (1q) (c) of the statutes is amended to read:
71.06 (1q) (c) On all taxable income exceeding $15,000 but not exceeding $225,000, 6.27 percent, except that for taxable years beginning after December 31, 2020, 5.30 percent, less ninety hundredths for taxable years beginning after December 2022.
19,329
Section
329. 71.06 (1q) (d) of the statutes is amended to read:
71.06 (1q) (d) On all taxable income exceeding $225,000, 7.65 percent, except that the rate is 6.50 percent for taxable years beginning after December 2022.
19,330
Section
330. 71.06 (2) (i) 1. of the statutes is amended to read:
71.06 (2) (i) 1. On all taxable income from $0 to $10,000, 4.40 percent, except that for taxable years beginning after December 31, 2013, 4.0 percent, less fifty hundredths for taxable years beginning after December 2022.
19,331
Section
331. 71.06 (2) (i) 2. of the statutes is amended to read:
71.06 (2) (i) 2. On all taxable income exceeding $10,000 but not exceeding $20,000, 5.84 percent, except that for taxable years beginning after December 31, 2018, 5.21 percent, less eighty-one hundredths for taxable years beginning after December 2022.
19,332
Section
332. 71.06 (2) (i) 3. of the statutes is amended to read:
71.06 (2) (i) 3. On all taxable income exceeding $20,000 but not exceeding $300,000, 6.27 percent, except that for taxable years beginning after December 31, 2020, 5.30 percent, less ninety hundredths for taxable years beginning after December 2022.
19,333
Section
333. 71.06 (2) (i) 4. of the statutes is amended to read:
71.06 (2) (i) 4. On all taxable income exceeding $300,000, 7.65 percent, except that the rate is 6.50 percent for taxable years beginning after December 2022.
19,334
Section
334. 71.06 (2) (j) 1. of the statutes is amended to read:
71.06 (2) (j) 1. On all taxable income from $0 to $5,000, 4.40 percent, except that for taxable years beginning after December 31, 2013, 4.0 percent, less fifty hundredths for taxable years beginning after December 2022.
19,335
Section
335. 71.06 (2) (j) 2. of the statutes is amended to read:
71.06 (2) (j) 2. On all taxable income exceeding $5,000 but not exceeding $10,000, 5.84 percent, except that for taxable years beginning after December 31, 2018, 5.21 percent, less eighty-one hundredths for taxable years beginning after December 2022.
19,336
Section
336. 71.06 (2) (j) 3. of the statutes is amended to read:
71.06 (2) (j) 3. On all taxable income exceeding $10,000 but not exceeding $150,000, 6.27 percent, except that for taxable years beginning after December 31, 2020, 5.30 percent, less ninety hundredths for taxable years beginning after December 2022.
19,337
Section
337. 71.06 (2) (j) 4. of the statutes is amended to read:
71.06 (2) (j) 4. On all taxable income exceeding $150,000, 7.65 percent, except that the rate is 6.50 percent for taxable years beginning after December 2022.
19,338
Section 338
. 71.07 (4k) (e) 2. a. of the statutes is amended to read:
71.07 (4k) (e) 2. a. For taxable years beginning before January 1, 2021, the amount of the claim not used to offset the tax due, not to exceed 10 percent of the allowable amount of the claim under par. (b) 4., 5., or 6., shall be certified by the department of revenue to the department of administration for payment by check, share draft, or other draft drawn from the appropriation account under s. 20.835 (2) (d). For subsequent taxable years beginning after December 31, 2020 and before January 1, 2024, the amount of the claim not used to offset the tax due, up to 15 percent of the allowable amount of the claim under par. (b) 4., 5., or 6., shall be certified by the department of revenue to the department of administration for payment by check, share draft, or other draft drawn from the appropriation account under s. 20.835 (2) (d).
19,339
Section 339
. 71.07 (4k) (e) 2. ad. of the statutes is created to read:
71.07 (4k) (e) 2. ad. For taxable years beginning after December 31, 2023, the amount of the claim not used to offset the tax due, not to exceed 25 percent of the allowable amount of the claim under par. (b) 4., 5., or 6., shall be certified by the department of revenue to the department of administration for payment by check, share draft, or other draft drawn from the appropriation account under s. 20.835 (2) (d).
19,340
Section 340
. 71.07 (4k) (e) 2. b. of the statutes is amended to read:
71.07 (4k) (e) 2. b. The amount of the claim not used to offset the tax due and not certified for payment under subd. 2. a. or 2. ad. may be carried forward and credited against Wisconsin income taxes otherwise due for the following 15 taxable years to the extent not offset by these taxes otherwise due in all intervening years between the year in which the expense was incurred and the year in which the carry-forward credit is claimed.
19,341
Section 341
. 71.26 (1) (i) of the statutes is created to read:
71.26 (1) (i) Commercial loans. Income of a financial institution, as defined in s. 69.30 (1) (b), including interest, fees, and penalties, derived from a commercial loan of five million dollars or less provided to a person residing or located in this state and used primarily for a business or agricultural purpose.
19,342
Section 342
. 71.28 (4) (k) 1. b. of the statutes is amended to read:
71.28 (4) (k) 1. b. For taxable years beginning after December 31, 2020 and before January 1, 2024, the amount of the claim not used to offset the tax due, up to 15 percent of the allowable amount of the claim under par. (ad) 4., 5., or 6., shall be certified by the department of revenue to the department of administration for payment by check, share draft, or other draft drawn from the appropriation account under s. 20.835 (2) (d).
19,343
Section 343
. 71.28 (4) (k) 1. c. of the statutes is created to read:
71.28 (4) (k) 1. c. For taxable years beginning after December 31, 2023, the amount of the claim not used to offset the tax due, not to exceed 25 percent of the allowable amount of the claim under par. (ad) 4., 5., or 6., shall be certified by the department of revenue to the department of administration for payment by check, share draft, or other draft drawn from the appropriation account under s. 20.835 (2) (d).
19,344
Section 344
. 71.47 (4) (k) 1. b. of the statutes is amended to read:
71.47 (4) (k) 1. b. For taxable years beginning after December 31, 2020 and before January 1, 2024, the amount of the claim not used to offset the tax due, up to 15 percent of the allowable amount of the claim under par. (ad) 4., 5., or 6., shall be certified by the department of revenue to the department of administration for payment by check, share draft, or other draft drawn from the appropriation account under s. 20.835 (2) (d).
19,345
Section 345
. 71.47 (4) (k) 1. c. of the statutes is created to read:
71.47 (4) (k) 1. c. For taxable years beginning after December 31, 2023, the amount of the claim not used to offset the tax due, not to exceed 25 percent of the allowable amount of the claim under par. (ad) 4., 5., or 6., shall be certified by the department of revenue to the department of administration for payment by check, share draft, or other draft drawn from the appropriation account under s. 20.835 (2) (d).
19,346
Section
346. 71.78 (4) (m) of the statutes is amended to read:
71.78 (4) (m) The chief executive officer of the Wisconsin Economic Development Corporation and employees of the corporation to the extent necessary to administer the development zone program tax benefit programs under subch. II of ch. 238, including review of tax benefit applications, compliance with tax benefit certifications, and confirming the amount of tax benefits used for purposes of revoking tax benefits.
19,347
Section
347. 71.78 (5) of the statutes is amended to read:
71.78 (5) Agreement with department. Copies of returns and claims specified in sub. (1) and related schedules, exhibits, writings or audit reports shall not be furnished to the persons listed under sub. (4), except persons under sub. (4) (e), (k), (m), (n), (o) and (q) or under an agreement between the department of revenue and another agency of government.
19,348
Section 348
. 77.54 (55) of the statutes is amended to read:
77.54 (55) The sales price from the police and fire protection 911 fee imposed under s. 196.025 (6).
19,349
Section 349
. 77.54 (70) of the statutes is created to read:
77.54 (70) (a) The sales price from the sale of and the storage, use, or other consumption of tangible personal property, regardless of whether the property is affixed to or incorporated into real property, and property under s. 77.52 (1) (c), used exclusively for the development, construction, renovation, expansion, replacement, repair, or operation of a qualified data center, as defined in s. 238.40 (1) (b), and used solely at the qualified data center, including computer server equipment and the chassis for such equipment; networking equipment; switches; racks; fiber-optic cabling, copper cabling, and other cabling, including cabling used to connect one or more qualified data centers; trays; conduit; substations; uninterruptible energy equipment; supplies; fuel piping and storage; duct banks; switches; switchboards; batteries; testing equipment; backup generation equipment; modular data centers and preassembled components; monitoring equipment; security systems; and electricity.
(b) The sales price from the sales of and the storage, use, or other consumption of tangible personal property or property under s. 77.52 (1) (c) used in the development, construction, renovation, expansion, replacement, or repair of a water cooling or conservation system used exclusively to cool or conserve water for one or more qualified data centers, as defined in s. 238.40 (1) (b), including chillers, mechanical equipment, refrigerant piping, fuel piping and storage, adiabatic and free cooling systems, cooling towers, water softeners, air handling units, indoor direct exchange units, fans, ducting, and filters.
(c) The sales price from the sale of and the storage, use, or other consumption of tangible personal property or property under s. 77.52 (1) (c) sold to a construction contractor that, in fulfillment of a real property construction activity, transfers the tangible personal property or property under s. 77.52 (1) (c) to a qualified data center, as defined in s. 238.40 (1) (b), if such tangible personal property or property under s. 77.52 (1) (c) becomes a component of the qualified data center.
19,350
Section
350. 77.61 (4) (c) of the statutes is amended to read:
77.61 (4) (c) For reporting the sales tax and collecting and reporting the use tax imposed on the retailer under s. 77.53 (3) and the accounting connected with it, retailers, not including certified service providers that receive compensation under s. 73.03 (61) (h), may deduct 0.5 percent of those taxes payable 0.75 percent or $10 for that reporting period required under s. 77.58 (1) and not more than $1,000 for that reporting period a maximum of $8,000, whichever is greater, but not more than the amount of the sales taxes or use taxes that is payable under ss. 77.52 and 77.53 (3) for that reporting period required under s. 77.58 (1), as administration expenses if the payment of the taxes is not delinquent. For purposes of calculating the retailer's discount under this paragraph, the taxes on retail sales reported by retailers under subch. V, including taxes collected and remitted as required under s. 77.785, shall be included if the payment of those taxes is not delinquent.
19,351
Section
351. 77.705 of the statutes is amended to read:
77.705 Adoption by resolution; baseball park district. A local professional baseball park district created under subch. III of ch. 229, by resolution under s. 229.68 (15), may impose a sales tax and a use tax under this subchapter at a rate of no more than 0.1 percent of the sales price or purchase price. Those taxes may be imposed only in their entirety. The resolution shall be effective on the first January 1, April 1, July 1, or October 1 that begins at least 120 days after the adoption of the resolution. Any moneys transferred from the appropriation account under s. 20.566 (1) (gd) to the appropriation account under s. 20.835 (4) (gb) shall be used exclusively to retire the district's debt. Any moneys received under s. 341.14 (6r) (b) 13. b. and credited to the appropriation account under s. 20.835 (4) (gb) shall be used exclusively to retire the district's debt.
19,352
Section
352. 77.706 of the statutes is amended to read:
77.706 Adoption by resolution; football stadium district. A local professional football stadium district created under subch. IV of ch. 229, by resolution under s. 229.824 (15), may impose a sales tax and a use tax under this subchapter at a rate of 0.5 percent of the sales price or purchase price. Those taxes may be imposed only in their entirety. The imposition of the taxes under this section shall be effective on the first January 1, April 1, July 1, or October 1 that begins at least 120 days after the certification of the approval of the resolution by the electors in the district's jurisdiction under s. 229.824 (15). Any moneys transferred from the appropriation account under s. 20.566 (1) (ge) to the appropriation account under s. 20.835 (4) (ge) shall be used exclusively to retire the district's debt.
19,353
Section
353. 77.76 (3r) of the statutes, as created by 2023 Wisconsin Act 12, is amended to read:
77.76 (3r) The From the appropriation under s. 20.835 (4) (gi), the department shall distribute 98.25 percent of the municipality taxes reported for each enacting municipality, minus the municipality portion of the retailers' discounts, to the municipality and shall indicate the taxes reported by each taxpayer, no later than 75 days following the last day of the calendar quarter in which such amounts were reported. In this subsection, the “municipality portion of the retailers' discount" is the amount determined by multiplying the total retailers' discount by a fraction the numerator of which is the gross municipality sales and use taxes payable and the denominator of which is the sum of the gross state and municipality sales and use taxes payable. The municipality taxes distributed shall be increased or decreased to reflect subsequent refunds, audit adjustments, and all other adjustments of the municipality taxes previously distributed. Interest paid on refunds of municipality sales and use taxes shall be paid from the appropriation under s. 20.835 (4) (gi) at the rate paid by this state under s. 77.60 (1) (a). Any municipality receiving a report under this subsection is subject to the duties of confidentiality to which the department of revenue is subject under s. 77.61 (5) and (6).
