AB56-ASA1,778g 14Section 778g. 66.0420 (7) (b) of the statutes is renumbered 66.0420 (7) (b) 1.,
15and 66.0420 (7) (b) 1. (intro.), as renumbered, is amended to read:
AB56-ASA1,375,1816 66.0420 (7) (b) 1. (intro.) The Except as provided in subd. 2m., the percentage
17applied to a video service provider's gross receipts under par. (a) 1. for each
18municipality shall be 5 percent or one of the following percentages, whichever is less:
AB56-ASA1,778r 19Section 778r. 66.0420 (7) (b) 2m. of the statutes is created to read:
AB56-ASA1,375,2220 66.0420 (7) (b) 2m. The percentage applied to a video service provider's gross
21receipts under par. (a) 1. for a municipality shall be the percentage that applied
22under subd. 1. on December 31, 2018, less one of the following:
AB56-ASA1,375,2323 a. Beginning on January 1, 2020, 0.5 percent.
AB56-ASA1,375,2424 b. Beginning on January 1, 2021, 1.0 percent.
AB56-ASA1,790m 25Section 790m. 66.0602 (2m) (b) 1. of the statutes is amended to read:
AB56-ASA1,376,7
166.0602 (2m) (b) 1. In this paragraph, “covered service" means garbage
2collection, fire protection, snow plowing, or street sweeping, or storm water
3management,
except that garbage collection may not be a covered service for any
4political subdivision that owned and operated a landfill on January 1, 2013. With
5regard to fire protection, “covered service” does not include the production, storage,
6transmission, sale and delivery, or furnishing of water for public fire protection
7purposes.
AB56-ASA1,828 8Section 828 . 70.11 (1) of the statutes is amended to read:
AB56-ASA1,376,209 70.11 (1) Property of the state. Property owned by this state except land
10contracted to be sold by the state. This exemption shall not apply to land conveyed
11after September, 1933, to this state or for its benefit while the grantor or others for
12the grantor's benefit are permitted to occupy the land or part thereof in consideration
13for the conveyance; nor shall it apply to land devised to the state or for its benefit
14while another person is permitted by the will to occupy the land or part thereof. This
15exemption shall not apply to any property acquired by the department of veterans
16affairs under s. 45.32 (5) and (7), 2017 stats., or to the property of insurers
17undergoing rehabilitation or liquidation under ch. 645. Property exempt under this
18subsection includes general property owned by the state and leased to a private,
19nonprofit corporation that operates an Olympic ice training center, regardless of the
20use of the leasehold income.
AB56-ASA1,849 21Section 849 . 71.05 (1) (c) 14. of the statutes is created to read:
AB56-ASA1,376,2522 71.05 (1) (c) 14. The Wisconsin Health and Educational Facilities Authority
23under s. 231.03 (6), if the bonds or notes are issued in an amount totaling $35,000,000
24or less, and to the extent that the interest income received is not otherwise exempt
25under this subsection.
AB56-ASA1,857
1Section 857. 71.05 (6) (b) 17. of the statutes is repealed.
AB56-ASA1,858 2Section 858 . 71.05 (6) (b) 18. of the statutes is repealed.
AB56-ASA1,859 3Section 859 . 71.05 (6) (b) 19. c. of the statutes is amended to read:
AB56-ASA1,377,94 71.05 (6) (b) 19. c. For taxable years beginning before January 1, 2020, for a
5person who is a nonresident or a part-year resident of this state, modify the amount
6calculated under subd. 19. b. by multiplying the amount by a fraction the numerator
7of which is the person's net earnings from a trade or business that are taxable by this
8state and the denominator of which is the person's total net earnings from a trade
9or business.
AB56-ASA1,860 10Section 860 . 71.05 (6) (b) 19. cm. of the statutes is created to read:
AB56-ASA1,377,2311 71.05 (6) (b) 19. cm. For taxable years beginning after December 31, 2019, for
12a person who is a nonresident or a part-year resident of this state, modify the amount
13calculated under subd. 19. b. by multiplying the amount by a fraction the numerator
14of which is the person's wages, salary, tips, unearned income, and net earnings from
15a trade or business that are taxable by this state and the denominator of which is the
16person's total wages, salary, tips, unearned income, and net earnings from a trade
17or business. In this subdivision, for married persons filing separately “ wages, salary,
18tips, unearned income, and net earnings from a trade or business" means the
19separate wages, salary, tips, unearned income, and net earnings from a trade or
20business of each spouse, and for married persons filing jointly “wages, salary, tips,
21unearned income, and net earnings from a trade or business" means the total wages,
22salary, tips, unearned income, and net earnings from a trade or business of both
23spouses.
AB56-ASA1,861 24Section 861 . 71.05 (6) (b) 19. d. of the statutes is amended to read:
AB56-ASA1,378,3
171.05 (6) (b) 19. d. Reduce For taxable years beginning before January 1, 2020,
2reduce
the amount calculated under subd. 19. b. or c. to the person's aggregate net
3earnings from a trade or business that are taxable by this state.
AB56-ASA1,862 4Section 862 . 71.05 (6) (b) 19. dm. of the statutes is created to read:
AB56-ASA1,378,85 71.05 (6) (b) 19. dm. For taxable years beginning after December 31, 2019,
6reduce the amount calculated under subd. 19. b. or cm. to the person's aggregate
7wages, salary, tips, unearned income, and net earnings from a trade or business that
8are taxable by this state.
AB56-ASA1,863 9Section 863 . 71.05 (6) (b) 20. of the statutes is repealed.
AB56-ASA1,864 10Section 864 . 71.05 (6) (b) 36. of the statutes is repealed.
AB56-ASA1,865 11Section 865 . 71.05 (6) (b) 37. of the statutes is repealed.
AB56-ASA1,866 12Section 866 . 71.05 (6) (b) 39. of the statutes is repealed.
AB56-ASA1,867 13Section 867 . 71.05 (6) (b) 40. of the statutes is repealed.
AB56-ASA1,868 14Section 868 . 71.05 (6) (b) 41. of the statutes is repealed.
AB56-ASA1,877q 15Section 877q. 71.06 (1q) (b) of the statutes is amended to read:
AB56-ASA1,378,1816 71.06 (1q) (b) On all taxable income exceeding $7,500 but not exceeding
17$15,000, 5.84 percent, except that for taxable years beginning after December 31,
182018, 5.21 percent
.
AB56-ASA1,877r 19Section 877r. 71.06 (2) (i) 2. of the statutes is amended to read:
AB56-ASA1,378,2220 71.06 (2) (i) 2. On all taxable income exceeding $10,000 but not exceeding
21$20,000, 5.84 percent, except that for taxable years beginning after December 31,
222018, 5.21 percent
.
AB56-ASA1,877s 23Section 877s. 71.06 (2) (j) 2. of the statutes is amended to read:
AB56-ASA1,379,3
171.06 (2) (j) 2. On all taxable income exceeding $5,000 but not exceeding
2$10,000, 5.84 percent, except that for taxable years beginning after December 31,
32018, 5.21 percent
.
AB56-ASA1,882 4Section 882 . 71.07 (5) (a) 15. of the statutes is amended to read:
AB56-ASA1,379,105 71.07 (5) (a) 15. The amount claimed as a deduction for medical care insurance
6under section 213 of the Internal Revenue Code that is exempt from taxation under
7s. 71.05 (6) (b) 17. to 20. 19., 35., 36., 37., 38., 39., 40., 41., and 42. and the amount
8claimed as a deduction for a long-term care insurance policy under section 213 (d)
9(1) (D) of the Internal Revenue Code, as defined in section 7702B (b) of the Internal
10Revenue Code that is exempt from taxation under s. 71.05 (6) (b) 26.
AB56-ASA1,883 11Section 883 . 71.07 (5m) (e) of the statutes is created to read:
AB56-ASA1,379,1312 71.07 (5m) (e) Sunset. No credit may be claimed under this subsection for
13taxable years beginning after December 31, 2018.
AB56-ASA1,923 14Section 923 . 71.26 (1m) (o) of the statutes is created to read:
AB56-ASA1,379,1815 71.26 (1m) (o) Those issued by the Wisconsin Health and Educational Facilities
16Authority under s. 231.03 (6), if the bonds or notes are issued in an amount totaling
17$35,000,000 or less, and to the extent that the interest income received is not
18otherwise exempt under this subsection.
AB56-ASA1,961 19Section 961 . 71.45 (1t) (n) of the statutes is created to read:
AB56-ASA1,379,2320 71.45 (1t) (n) Those issued by the Wisconsin Health and Educational Facilities
21Authority under s. 231.03 (6), if the bonds or notes are issued in an amount totaling
22$35,000,000 or less, and to the extent that the interest income received is not
23otherwise exempt under this subsection.
AB56-ASA1,973 24Section 973 . 71.52 (6) of the statutes is amended to read:
AB56-ASA1,381,14
171.52 (6) “Income" means the sum of Wisconsin adjusted gross income and the
2following amounts, to the extent not included in Wisconsin adjusted gross income:
3maintenance payments (except foster care maintenance and supplementary
4payments excludable under section 131 of the internal revenue code), support money,
5cash public assistance (not including credit granted under this subchapter and
6amounts under s. 46.27, 2017 stats.), cash benefits paid by counties under s. 59.53
7(21), the gross amount of any pension or annuity (including railroad retirement
8benefits, all payments received under the federal social security act and veterans
9disability pensions), nontaxable interest received from the federal government or
10any of its instrumentalities, nontaxable interest received on state or municipal
11bonds, worker's compensation, unemployment insurance, the gross amount of “loss
12of time" insurance, compensation and other cash benefits received from the United
13States for past or present service in the armed forces, scholarship and fellowship gifts
14or income, capital gains, gain on the sale of a personal residence excluded under
15section 121 of the internal revenue code, dividends, income of a nonresident or
16part-year resident who is married to a full-year resident, housing allowances
17provided to members of the clergy, the amount by which a resident manager's rent
18is reduced, nontaxable income of an American Indian, nontaxable income from
19sources outside this state and nontaxable deferred compensation. Intangible drilling
20costs, depletion allowances and depreciation, including first-year depreciation
21allowances under section 179 of the internal revenue code, amortization,
22contributions to individual retirement accounts under section 219 of the internal
23revenue code, contributions to Keogh plans, net operating loss carry-backs and
24carry-forwards, capital loss carry-forwards, and disqualified losses deducted in
25determining Wisconsin adjusted gross income shall be added to “income". “ Income"

1does not include gifts from natural persons, cash reimbursement payments made
2under title XX of the federal social security act, surplus food or other relief in kind
3supplied by a governmental agency, the gain on the sale of a personal residence
4deferred under section 1034 of the internal revenue code or nonrecognized gain from
5involuntary conversions under section 1033 of the internal revenue code. Amounts
6not included in adjusted gross income but added to “income" under this subsection
7in a previous year and repaid may be subtracted from income for the year during
8which they are repaid. Scholarship and fellowship gifts or income that are included
9in Wisconsin adjusted gross income and that were added to household income for
10purposes of determining the credit under this subchapter in a previous year may be
11subtracted from income for the current year in determining the credit under this
12subchapter. A marital property agreement or unilateral statement under ch. 766 has
13no effect in computing “income" for a person whose homestead is not the same as the
14homestead of that person's spouse.
AB56-ASA1,980 15Section 980 . 71.58 (7) (a) of the statutes is amended to read:
AB56-ASA1,381,2016 71.58 (7) (a) For an individual, means income as defined under s. 71.52 (6), plus
17nonfarm business losses, plus amounts under s. 46.27, 2017 stats., less net operating
18loss carry-forwards, less first-year depreciation allowances under section 179 of the
19internal revenue code and less the first $25,000 of depreciation expenses in respect
20to the farm claimed by all of the individuals in a household.
AB56-ASA1,1034g 21Section 1034g. 73.10 (2) (c) of the statutes is created to read:
AB56-ASA1,381,2422 73.10 (2) (c) Beginning in 2021, each municipality that is eligible to receive a
23payment under s. 79.097 shall submit with the information required under pars. (a)
24and (b) the actual annual revenues received under s. 66.0420 (7).
AB56-ASA1,1037 25Section 1037 . 77.25 (7) of the statutes is amended to read:
AB56-ASA1,382,3
177.25 (7) By a subsidiary corporation to its parent corporation for no
2consideration, nominal consideration or in sole consideration of cancellation,
3surrender or transfer of capital stock between parent and subsidiary corporation.
AB56-ASA1,1038 4Section 1038 . 77.25 (10) of the statutes is amended to read:
AB56-ASA1,382,65 77.25 (10) Solely in order to provide or release security for a debt or obligation,
6if the debt or obligation was not incurred as the result of a conveyance
.
AB56-ASA1,1066e 7Section 1066e. 78.12 (4) (a) 2. of the statutes is repealed.
AB56-ASA1,1066f 8Section 1066f. 78.12 (4) (a) 3. of the statutes is repealed.
AB56-ASA1,1066g 9Section 1066g. 78.12 (4) (a) 4. of the statutes is amended to read:
AB56-ASA1,382,1110 78.12 (4) (a) 4. Multiply the number of gallons under subd. 3. 1. by the rate
11published under s. 78.015 as increased under s. 78.017.
AB56-ASA1,1067h 12Section 1067h. 78.12 (5) of the statutes is amended to read:
AB56-ASA1,383,313 78.12 (5) Payment of tax. Licensed suppliers shall pay taxes on motor vehicle
14fuel no later than the 15th day of the month for motor vehicle fuel sold during the
15previous month. At the option of a wholesaler distributor, a licensed supplier shall
16allow the wholesaler distributor to delay paying the tax to the licensed supplier until
17the date that the tax is due to this state. A wholesaler distributor who makes delayed
18payments shall make the payments by electronic funds transfer. If a wholesaler
19distributor fails to make timely payments, the licensed supplier may terminate the
20right of the wholesaler distributor to make delayed payments. Each licensed
21supplier shall notify the department of each wholesaler distributor who makes
22delayed payments of the tax. The department may require any wholesaler
23distributor who makes delayed payments of the tax to furnish the department a
24surety bond payable to this state in an amount not to exceed 3 times the highest
25estimated monthly tax owed by the wholesaler distributor. Whenever the wholesaler

1distributor pays the licensed supplier, the licensed supplier shall credit the
2wholesaler distributor's account for the amount of tax reduction that results from the
3calculation under s. 78.12 (4) (a) 2.
AB56-ASA1,1067i 4Section 1067i. 78.20 of the statutes, as affected by 2019 Wisconsin Act .... (this
5act), is repealed.
AB56-ASA1,1067j 6Section 1067j. 78.20 (6) of the statutes is created to read:
AB56-ASA1,383,87 78.20 (6) A refund may not be claimed under this section for fuel purchased
8after September 30, 2019.
AB56-ASA1,1067p 9Section 1067p. 78.68 (10) of the statutes is amended to read:
AB56-ASA1,383,1410 78.68 (10) Except as provided in ss. 78.19, 78.20 (2) and 78.75 (1m) (b), s. 71.75
11(2) and (4) to (7) as it applies to the taxes under ch. 71 applies to the taxes under this
12chapter. Sections 71.74 (13), 71.75 (9) and (10), 71.80 (3), 71.93, 71.935, and 73.03
13(52), (52m), and (52n), as they apply to refunds of the taxes under ch. 71 apply to the
14refund of the taxes under this chapter.
AB56-ASA1,1073g 15Section 1073g. 79.097 of the statutes is created to read:
AB56-ASA1,383,19 1679.097 State aid; video service provider fee. (1) (a) In 2020, each
17municipality that assesses a fee under s. 66.0420 (7) shall receive a payment equal
18to 0.5 percent of the gross receipts, as reported under sub. (2) (a), used as the basis
19for the actual fee revenues received by the municipality in 2018.
AB56-ASA1,383,2220 (b) In 2021, each municipality that assesses a fee under s. 66.0420 (7) shall
21receive a payment equal to 1 percent of the gross receipts, as reported under sub. (2)
22(b), used as the basis for the actual fee revenues received by the municipality in 2019.
AB56-ASA1,383,2523 (c) Beginning in 2022 and ending in 2029, annually, each municipality that
24assesses a fee under s. 66.0420 (7) shall receive a payment under this section equal
25the amount it received in 2021.
AB56-ASA1,384,2
1(2) Each municipality that is eligible to receive a payment under this section
2shall report to the department of revenue the following information:
AB56-ASA1,384,43 (a) On or before August 15, 2019, the 2018 actual fee revenues from s. 66.0420
4(7) and the estimated gross receipts on which the fee revenues are based.
AB56-ASA1,384,65 (b) On or before August 15, 2020, the 2019 actual fee revenues from s. 66.0420
6(7) and the estimated gross receipts on which the fee revenues are based.
AB56-ASA1,384,97 (c) Any other information, provided in the time and manner determined by the
8department, that the department considers necessary for the administration of this
9section.
AB56-ASA1,384,12 10(3) (a) Annually, on or before October 1, the department of revenue shall notify
11each municipality that is eligible to receive a payment under this section of the
12amount of the payment that the municipality shall receive in the following year.
AB56-ASA1,384,1613 (b) The department of revenue shall certify the amount of the payment due to
14each taxing jurisdiction under sub. (1) to the department of administration, and the
15department of administration shall make the payment on or before the 4th Monday
16in July.
AB56-ASA1,1078 17Section 1078 . 84.013 (3) (af) of the statutes is created to read:
AB56-ASA1,384,2018 84.013 (3) (af) I 43 extending approximately 14.3 miles between Silver Spring
19Drive in the city of Glendale and STH 60 in the village of Grafton, in Milwaukee and
20Ozaukee counties.
AB56-ASA1,1078d 21Section 1078d. 84.013 (3) (b) of the statutes is created to read:
AB56-ASA1,385,222 84.013 (3) (b) I 41 extending approximately 23 miles between STH 96 in the
23town of Grand Chute and CTH “F” in the town of Lawrence, in Brown and Outagamie
24counties, including all interchanges, and including work on local roads as necessary
25for the completion of the project. As a component of this project, the department shall

1construct an interchange of I 41 and local highways near the intersection of
2Southbridge Road/French Road and Creamery Road in Brown County.
AB56-ASA1,1079 3Section 1079 . 84.016 (2) of the statutes is amended to read:
AB56-ASA1,385,74 84.016 (2) Notwithstanding ss. 84.013, 84.51, 84.52, 84.53, 84.555, and 84.95,
5but subject to s. 86.255, this state's share of costs for any major interstate bridge
6project, including preliminary design work for the project, may be funded only from
7the appropriations under ss. 20.395 (3) (dq), (dv), and (dx) and 20.866 (2) (ugm).
AB56-ASA1,1079m 8Section 1079m. 84.062 of the statutes is created to read:
AB56-ASA1,385,9 984.062 Alternative project delivery. (1) Definitions. In this section:
AB56-ASA1,385,1210 (a) “Alternative technical concepts" means a proposed alternative to the
11technical requirements provided by the office in the request for proposals for a
12project.
AB56-ASA1,385,1413 (b) “Best value design-build contract” means a design-build contract award
14made following a calculation of value as provided in a request for proposals.
AB56-ASA1,385,1715 (c) “Design-build contract” means a contract for a project under which the
16design, engineering, construction, and related services are provided by a single
17design-builder.
AB56-ASA1,385,2018 (d) “Design-builder" means a private legal entity, consortium, or joint venture
19that proposes to or executes a contract with the office to design, engineer, and
20construct a project under this section.
AB56-ASA1,385,2421 (e) “Design-build project" means a project for which design, engineering,
22construction, and related services are procured through a single contract with a
23single private legal entity, consortium, or joint venture capable of providing the
24necessary design, engineering, construction, and related services.
AB56-ASA1,386,2
1(f) “Design professional” means a person registered under s. 443.03 or 443.04
2or a firm, partnership, or corporation registered under s. 443.08.
AB56-ASA1,386,43 (g) “Director” means the director of the office of innovative program delivery
4attached to the department under s. 15.463 (1).
AB56-ASA1,386,75 (h) “Fixed price variable scope design-build contract” means a design-build
6contract award made to the lowest qualified responsible bidder able to provide the
7best qualitative scope of work at a price not to exceed a fixed price set by the office.
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