SB228-SSA1,14 9Section 14. 39.41 (1m) (j) of the statutes is amended to read:
SB228-SSA1,10,1510 39.41 (1m) (j) In the event that If 2 or more seniors from the same high school
11of at least 80 pupils have the same grade point average and score on the American
12college test and
are otherwise eligible for designation under par. (a), the school board
13of the school district operating the high school or the governing body of the private
14or tribal high school shall make the designation of rank the seniors as determined
15and certified by
the faculty of the high school for purposes of under par. (d) or (i).
SB228-SSA1,15 16Section 15. 39.41 (1m) (k) of the statutes is created to read:
SB228-SSA1,10,2117 39.41 (1m) (k) 1. Based on the numbers determined by the executive secretary
18under par. (d) 4., the executive secretary shall calculate the total number of scholars
19authorized to be designated under par. (a) but that could not be designated because
20of an insufficient number of eligible seniors who accept the designation, for all of the
21following:
SB228-SSA1,10,2322 a. High schools with an enrollment of at least 80 pupils but fewer than 500
23pupils.
SB228-SSA1,10,2524 b. High schools with an enrollment of at least 500 pupils but fewer than 1,000
25pupils.
SB228-SSA1,11,2
1c. High schools with an enrollment of at least 1,000 pupils but fewer than 1,500
2pupils.
SB228-SSA1,11,43 d. High schools with an enrollment of at least 1,500 pupils but fewer than 2,000
4pupils.
SB228-SSA1,11,65 e. High schools with an enrollment of at least 2,000 pupils but fewer than 2,500
6pupils.
SB228-SSA1,11,77 f. High schools with an enrollment of 2,500 or more pupils.
SB228-SSA1,11,238 2. After alternates on the list of rankings under par. (d) 1. are determined as
9provided in par. (d) 2., the executive secretary shall create a new list of rankings of
10alternates as provided in this subdivision. The executive secretary shall separate the
11lists of rankings received by the executive secretary under par. (d) 1. into 6 groups
12to correspond with the 6 groupings of high schools by size of enrollment under subd.
131. and shall include on these lists only seniors the executive secretary has
14determined to be alternates. Within each of these groups, the executive secretary
15shall consolidate the lists of rankings of alternates and reorder the rankings, from
16highest to lowest, according to the seniors' American college test scores. The
17executive secretary shall designate seniors as scholars under par. (c) 3m. based on
18the order of ranking, within each group, of seniors by American college test score.
19If 2 or more seniors have the same American college test score and the number of
20scholars authorized for designation under par. (c) 3m. is less than the number of
21seniors with the same American college test score, the executive secretary shall
22determine by lottery which senior or seniors, among those with the same American
23college test scores, are designated as scholars under par. (c) 3m.
SB228-SSA1,12,1924 3. Upon receiving notice of his or her designation as a scholar under par. (c) 3m.,
25a senior shall give notice to the executive secretary that the senior accepts or declines

1the designation or shall request an extension of time to accept or decline the
2designation, which extension may be granted only in writing, upon a showing of good
3cause, and may not exceed 30 days. The senior shall give this notice accepting or
4declining the designation, or requesting an extension, in writing and within 5 days
5of the date of the executive secretary's notice of designation, or by May 1 of the school
6year in which the senior receives notice of the designation, whichever is later. If the
7senior requests an extension of time to accept or decline the designation and the
8request is granted, the senior shall give notice in writing that he or she accepts or
9declines the designation by the end of the extension period. If a senior does not give
10timely notice under this subdivision, the designation is revoked and the executive
11secretary shall designate as a scholar the next senior on the executive secretary's
12applicable consolidated list of rankings under subd. 2. The executive secretary shall
13repeat this process as necessary until the executive secretary receives timely
14acceptance of the designation. The executive secretary shall follow this procedure
15until the executive secretary has made all designations authorized under par. (c) 3m.
16or until the executive secretary has exhausted the applicable consolidated list of
17rankings under subd. 2. A senior designated as a scholar under par. (c) 3m. is not
18considered to be a designated scholar for purposes of sub. (2) (a) or (3) (a) unless the
19senior has accepted the designation as provided in this subdivision.
SB228-SSA1,16 20Section 16. 39.41 (1m) (m) of the statutes is amended to read:
SB228-SSA1,13,221 39.41 (1m) (m) Notwithstanding pars. (a), (b) and (d), if a high school ranks its
22seniors on the basis of grades in academic subjects, the school board of the school
23district operating the high school or the governing body of the private or tribal high
24school or, for purposes of par. (d), the faculty of the high school may request a waiver
25from the executive secretary in order to fulfill its requirements under par. (a), (b) or

1(d), and the executive secretary may fulfill the requirements under par. (a), on the
2basis of grade point averages in academic subjects.
SB228-SSA1,17 3Section 17. 39.41 (2) (a) of the statutes is amended to read:
SB228-SSA1,13,134 39.41 (2) (a) If a designated scholar under sub. (1m) is admitted to and enrolls,
5on a full-time basis, by September 30 of the academic year immediately following the
6school year in which the senior was designated a scholar, in an institution within the
7University of Wisconsin System or in a technical college district school that is
8participating in the program under this section, the scholar shall receive a higher
9education scholarship that exempts the scholar from 50 percent of all tuition and
10fees, including segregated fees, at the institution or district school for one year,
11except that the maximum scholarship for a scholar who receives an original
12scholarship for the 1996-97 academic year or for any academic year thereafter may
13not exceed $2,250 per academic year
.
SB228-SSA1,18 14Section 18. 39.41 (2) (b) of the statutes is amended to read:
SB228-SSA1,14,215 39.41 (2) (b) For each year that a scholar who receives a scholarship under par.
16(a) is enrolled full time, maintains at least a 3.000 grade point average, or the
17equivalent as determined by the institution or district school, and makes satisfactory
18progress toward an associate degree, a bachelor's degree, or a vocational diploma, the
19student scholar shall be exempt from 50 percent of all tuition and fees, including
20segregated fees, in the subsequent year or, if the scholar does not enroll in a
21participating institution of higher education in the subsequent year, in the 2nd year
22following the year in which the scholar received the scholarship , except that the
23maximum scholarship for a scholar who receives an original scholarship for the
241996-97 academic year or for any academic year thereafter may not exceed $2,250

1per academic year
. No scholar is eligible for an exemption for more than 4 years in
2the University of Wisconsin System or more than 3 years at a district school.
SB228-SSA1,19 3Section 19. 39.41 (2) (c) of the statutes is amended to read:
SB228-SSA1,14,94 39.41 (2) (c) Subject to sub. (4), for each year the student that a scholar is
5exempt from tuition and fees under par. (a) or (b), the board shall pay the institution
6or district school, on behalf of the student scholar, an amount equal to 50% 25 percent
7of the student's scholar's tuition and fees, except that the maximum payment for a
8student who receives an original scholarship for the 1996-97 academic year or for
9any academic year thereafter may not exceed $1,125 per academic year
.
SB228-SSA1,20 10Section 20. 39.41 (3) (a) of the statutes is amended to read:
SB228-SSA1,14,2011 39.41 (3) (a) If a designated scholar under sub. (1m) is admitted to and enrolls,
12on a full-time basis, by September 30 of the academic year immediately following the
13school year in which the senior was designated a scholar, in a private institution of
14higher education that is located in this state and participating in the program under
15this section, the board shall pay the institution, on behalf of the pupil scholar, an
16amount equal to 50% 25 percent of the tuition and fees charged a resident
17undergraduate at the University of Wisconsin-Madison in the same academic year,
18except that the maximum payment for a pupil who receives an original scholarship
19for the 1996-97 academic year or for any academic year thereafter may not exceed
20$1,125 per academic year
.
SB228-SSA1,21 21Section 21. 39.41 (3) (b) of the statutes is amended to read:
SB228-SSA1,15,522 39.41 (3) (b) For each year that a scholar who receives a scholarship under par.
23(a) is enrolled full time, maintains at least a 3.000 grade point average, or the
24equivalent as determined by the private institution, and makes satisfactory progress
25toward a bachelor's degree, the student scholar is eligible for a higher education

1scholarship as determined under par. (a) in the subsequent year or, if the scholar does
2not enroll in a participating institution of higher education in the subsequent year,
3in the 2nd year following the year in which the scholar received the scholarship. No
4scholar is eligible for a higher education scholarship for more than 4 years at a
5private institution of higher education.
SB228-SSA1,22 6Section 22. 39.41 (3m) of the statutes is created to read:
SB228-SSA1,15,117 39.41 (3m) In addition to receiving a scholarship under sub. (2) or (3), if the
8scholar graduates from an institution within the University of Wisconsin System, a
9technical college district school, or a private institution of higher education located
10in this state with a bachelor's degree, an associate degree, or a vocational diploma,
11the scholar may claim the credit under s. 71.07 (5p).
SB228-SSA1,23 12Section 23. 39.41 (5) (a) 1. of the statutes is amended to read:
SB228-SSA1,15,1913 39.41 (5) (a) 1. Each institution within the University of Wisconsin System,
14technical college district school and private institution of higher education that
15wishes to participate in the scholarship program under this section in an academic
16year 1999-2000 and thereafter shall notify the board by October 1, 1998, of the
17immediately preceding academic year
that the institution wishes to participate. A
18notice of intent to participate given under this subdivision continues in effect for
19subsequent academic years, subject to any notice given under subd. 2.
SB228-SSA1,24 20Section 24. 71.07 (5p) of the statutes is created to read:
SB228-SSA1,15,2221 71.07 (5p) Academic scholarship tax credit. (a) Definitions. In this
22subsection:
SB228-SSA1,16,223 1. "Claimant" means an individual who files a claim under this subsection, who
24has received a scholarship under s. 39.41 (2) or (3), and who has graduated from the

1institution or school with regard to which he or she received the scholarship, as
2described in s. 39.41 (3m).
SB228-SSA1,16,113 2. "Eligible amount" means 50 percent of all tuition and fees, including
4segregated fees, that would have been charged to a single full-time student by the
5institution or school attended by an individual who received a higher education
6scholarship under s. 39.41 (2) for the years in which the individual received the
7scholarship under that subsection, or 50 percent of all tuition and fees charged a
8single full-time resident undergraduate at the University of Wisconsin-Madison for
9the years in which an individual who received a scholarship under s. 39.41 (3)
10attended a private institution of higher education located in this state for the years
11in which the individual received the scholarship under that subsection.
SB228-SSA1,16,1712 (b) Filing claims. Subject to the conditions and limitations provided in this
13subsection, a claimant may claim as a credit against the tax imposed under s. 71.02,
14up to the amount of those taxes, one-seventh of an eligible amount in the taxable
15year that immediately follows the year in which the individual graduates, as
16described in s. 39.41 (3m), and an additional one-seventh of an eligible amount in
17each of the next 6 successive taxable years.
SB228-SSA1,16,2118 (c) Conditions and limitations. 1. No individual may file a claim under this
19subsection unless he or she submits to the department with his or her tax return, on
20a form prepared by the department, information regarding the calculation of that
21individual's eligible amount.
SB228-SSA1,16,2322 2. No individual may file a claim under this subsection unless he or she was a
23full-year resident of this state in the year to which the claim relates.
SB228-SSA1,16,2524 3. No credit may be allowed under this subsection unless it is claimed within
25the period specified under s. 71.75 (2).
SB228-SSA1,17,5
14. Except as provided in subd. 5., no individual may file a claim under this
2subsection for any taxable year other than the taxable year that begins immediately
3after the taxable year in which the claimant graduates from the institution or school
4with regard to which he or she received the scholarship, as described in s. 39.41 (3m),
5and the next 6 successive taxable years.
SB228-SSA1,17,126 5. An individual may delay the time when he or she is otherwise required to
7begin claiming the credit under this subsection as described in subd. 4. if, in the
8taxable year that immediately follows the year in which the individual graduates,
9as described in s. 39.41 (3m), the individual is a full-time student enrolled in a course
10of study that is leading to a higher degree. For purposes of this subdivision, an
11associate degree is higher than a vocational diploma, and a bachelor's degree is
12higher than an associate degree.
SB228-SSA1,17,1413 (d) Administration. Subsection (5m) (d), as it applies to the credit under that
14subsection, applies to the credit under this subsection.
SB228-SSA1,25 15Section 25. 71.10 (4) (cs) of the statutes is created to read:
SB228-SSA1,17,1616 71.10 (4) (cs) Academic scholarship tax credit under s. 71.07 (5p).
SB228-SSA1,26 17Section 26. Initial applicability.
SB228-SSA1,17,2318 (1) Academic excellence higher education scholarships. The treatment of
19section 39.41 (1) (ag), (1m) (a), (b), (c) 3m., 4. and 5., (d), (e), (g) 1. and 2., (h), (i), (j),
20(k), and (m), (2) (a), (b), and (c), (3) (a) and (b), and (3m) of the statutes first applies
21to students who enroll in an institution within the University of Wisconsin System,
22a technical college district school, or a private institution of higher education in the
232016-17 academic year.
SB228-SSA1,18,2
1(2) Academic scholarship tax credit. The treatment of section 71.07 (5p) first
2applies to taxable years beginning after December 31, 2017.
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