AB272,6,1815 65.90 (7) The total amount in a school district's fund balance in any fiscal year
16may not exceed an amount equal to 18% of the school district's budget in that fiscal
17year. In this subsection, "fund balance" means the difference between fund assets
18and fund liabilities, as determined by the department of public instruction.
AB272, s. 7 19Section 7. 67.03 (1) (a) and (b) of the statutes are amended to read:
AB272,7,320 67.03 (1) (a) Except as provided in s. 67.01 (9), municipalities may borrow
21money and issue municipal obligations therefor only for the purposes and by the
22procedure specified in this chapter. The aggregate amount of indebtedness,
23including existing indebtedness, of any municipality shall not exceed 5% of the value
24of the taxable property located in the municipality as equalized for state purposes
25except that the aggregate amount of indebtedness of any school district that offers

1no less than grades 1 to 12 and that at the time of incurring the debt is eligible to
2receive state aid under s. 121.08 121.085 shall not exceed 10% of the equalized value
3of the taxable property located in the school district.
AB272,7,84 (b) Any school district about to incur indebtedness may apply to the state
5superintendent of public instruction for, and the state superintendent may issue, a
6certificate as to the eligibility of the school district to receive state aid under s. 121.08
7121.085, which certificate shall be conclusive as to such eligibility for 30 days, but
8not beyond the next June 30.
AB272, s. 8 9Section 8. 67.03 (1) (c) of the statutes is created to read:
AB272,7,1310 67.03 (1) (c) No municipality may incur indebtedness in an amount that would
11require the governing body of the municipality to levy a tax for school purposes at a
12rate that exceeds 3 mills unless the department of public instruction approves a
13higher levy rate under s. 120.145 (1) (b).
AB272, s. 9 14Section 9. 67.05 (6a) (a) 2. (intro.) of the statutes is amended to read:
AB272,7,2315 67.05 (6a) (a) 2. (intro.) Except as provided under pars. (b) and (c) and, subs.
16(7) and (15), and s. 121.086, if the board of any school district, or the electors at a
17regularly called school district meeting, by a majority vote adopt an initial resolution
18to raise an amount of money by a bond issue, the school district clerk shall, within
1910 days, publish notice of such adoption as a class 1 notice under ch. 985 or post the
20notice as provided under s. 10.05. The notice shall state the maximum amount
21proposed to be borrowed, the purpose of the borrowing, that the resolution was
22adopted under this subdivision and the place where and the hours during which the
23resolution may be inspected. The school board shall also do one of the following:
AB272, s. 10 24Section 10. 71.07 (5d) of the statutes is created to read:
AB272,8,3
171.07 (5d) Sales and use tax individual income tax credit. (a) Definition. In
2this subsection, "claimant" means an individual who files a claim under this
3subsection.
AB272,8,124 (b) Filing claims. Subject to the limitations provided in this subsection, a
5claimant may claim as a credit against the tax imposed under s. 71.02 the amount
6of any sales taxes imposed under s. 77.52 and use taxes imposed under s. 77.53 that
7the claimant paid in the taxable year to which the claim relates. If the allowable
8amount of the claim under this subsection exceeds the income taxes otherwise due
9on the claimant's income, the amount of the claim that is not used to offset those taxes
10shall be certified by the department of revenue to the department of administration
11for payment by check, share draft, or other draft drawn from the appropriation under
12s. 20.835 (2) (cb).
AB272,8,1513 (c) Limitations. 1. Except as provided in subds. 2. and 3., the maximum credit
14that may be claimed under this subsection by a claimant is $500 in each year to which
15the claim relates.
AB272,8,1716 2. If a married couple files separately, except for a spouse who files as head of
17household, each spouse may claim up to 50% of the amount specified in subd. 1.
AB272,8,2518 3. If a part-year resident or a nonresident of this state files a claim under this
19subsection, the maximum credit amounts in subd. 1. or 2. shall be multiplied by a
20fraction, the numerator of which is the individual's and his or her spouse's Wisconsin
21adjusted gross income and the denominator of which is the individual's and his or her
22spouse's federal adjusted gross income. In this subdivision, for married persons
23filing separately "adjusted gross income" means the separate adjusted gross income
24of each spouse, and for married persons filing jointly "adjusted gross income" means
25the total adjusted gross income of both spouses.
AB272,9,2
14. No credit may be allowed under this subsection unless it is claimed within
2the time period under s. 71.75 (2).
AB272,9,73 (d) Administration. The department may enforce the credit under this
4subsection and may take any action, conduct any proceeding, and proceed as it is
5authorized in respect to taxes under this chapter. The income tax provisions in this
6chapter relating to assessments, refunds, appeals, collection, interest, and penalties
7apply to the credit under this subsection.
AB272, s. 11 8Section 11. 71.08 (1) (intro.) of the statutes is amended to read:
AB272,9,179 71.08 (1) Imposition. (intro.) If the tax imposed on a natural person, married
10couple filing jointly, trust or estate under s. 71.02, not considering the credits under
11ss. 71.07 (1), (2dd), (2de), (2di), (2dj), (2dL), (2dr), (2ds), (2dx), (2fd), (3m), (3s), (5d),
12(6), (6s), and (9e), 71.28 (1dd), (1de), (1di), (1dj), (1dL), (1ds), (1dx), (1fd), (2m) and
13(3) and 71.47 (1dd), (1de), (1di), (1dj), (1dL), (1ds), (1dx), (1fd), (2m) and (3) and
14subchs. VIII and IX and payments to other states under s. 71.07 (7), is less than the
15tax under this section, there is imposed on that natural person, married couple filing
16jointly, trust or estate, instead of the tax under s. 71.02, an alternative minimum tax
17computed as follows:
AB272, s. 12 18Section 12. 71.10 (4) (i) of the statutes is amended to read:
AB272,9,2419 71.10 (4) (i) The total of claim of right credit under s. 71.07 (1), farmland
20preservation credit under subch. IX, homestead credit under subch. VIII, farmland
21tax relief credit under s. 71.07 (3m), farmers' drought property tax credit under s.
2271.07 (2fd), sales and use tax individual income tax credit under s. 71.07 (5d), earned
23income tax credit under s. 71.07 (9e), estimated tax payments under s. 71.09, and
24taxes withheld under subch. X.
AB272, s. 13 25Section 13. 77.52 (1) of the statutes is amended to read:
AB272,10,6
177.52 (1) For the privilege of selling, leasing or renting tangible personal
2property, including accessories, components, attachments, parts, supplies and
3materials, at retail a tax is imposed upon all retailers at the rate of 5% 7.5% of the
4gross receipts from the sale, lease or rental of tangible personal property, including
5accessories, components, attachments, parts, supplies and materials, sold, leased or
6rented at retail in this state.
AB272, s. 14 7Section 14. 77.52 (2) (intro.) of the statutes is amended to read:
AB272,10,128 77.52 (2) (intro.) For the privilege of selling, performing or furnishing the
9services described under par. (a) at retail in this state to consumers or users, a tax
10is imposed upon all persons selling, performing or furnishing the services at the rate
11of 5% 7.5% of the gross receipts from the sale, performance or furnishing of the
12services.
AB272, s. 15 13Section 15. 77.53 (1) of the statutes is amended to read:
AB272,10,2214 77.53 (1) Except as provided in sub. (1m), an excise tax is levied and imposed
15on the use or consumption in this state of taxable services under s. 77.52 purchased
16from any retailer, at the rate of 5% 7.5% of the sales price of those services; on the
17storage, use or other consumption in this state of tangible personal property
18purchased from any retailer, at the rate of 5% 7.5% of the sales price of that property;
19and on the storage, use or other consumption of tangible personal property
20manufactured, processed or otherwise altered, in or outside this state, by the person
21who stores, uses or consumes it, from material purchased from any retailer, at the
22rate of 5% 7.5% of the sales price of that material.
AB272, s. 16 23Section 16. 111.70 (1) (b) of the statutes is amended to read:
AB272,11,224 111.70 (1) (b) "Collective bargaining unit" means a unit consisting of municipal
25employees who are school district professional employees or of municipal employees

1who are not school district professional employees
that is determined by the
2commission to be appropriate for the purpose of collective bargaining.
AB272, s. 17 3Section 17. 111.70 (1) (dm) of the statutes is repealed.
AB272, s. 18 4Section 18. 111.70 (1) (fm) of the statutes is repealed.
AB272, s. 19 5Section 19. 111.70 (1) (nc) of the statutes is repealed.
AB272, s. 20 6Section 20. 111.70 (4) (cm) 5. of the statutes is amended to read:
AB272,11,167 111.70 (4) (cm) 5. `Voluntary impasse resolution procedures.' In addition to the
8other impasse resolution procedures provided in this paragraph, a municipal
9employer and labor organization may at any time, as a permissive subject of
10bargaining, agree in writing to a dispute settlement procedure, including
11authorization for a strike by municipal employees or binding interest arbitration,
12which is acceptable to the parties for resolving an impasse over terms of any
13collective bargaining agreement under this subchapter. A copy of such agreement
14shall be filed by the parties with the commission. If the parties agree to any form of
15binding interest arbitration, the arbitrator shall give weight to the factors
16enumerated under subds. 7., 7g. and subd. 7r.
AB272, s. 21 17Section 21. 111.70 (4) (cm) 5s. of the statutes is repealed.
AB272, s. 22 18Section 22. 111.70 (4) (cm) 6. a. of the statutes is amended to read:
AB272,12,919 111.70 (4) (cm) 6. a. If in any collective bargaining unit a dispute relating to one
20or more issues, qualifying for interest arbitration under subd. 5s. in a collective
21bargaining unit to which subd. 5s. applies,
has not been settled after a reasonable
22period of negotiation and after mediation by the commission under subd. 3. and other
23settlement procedures, if any, established by the parties have been exhausted, and
24the parties are deadlocked with respect to any dispute between them over wages,
25hours, and conditions of employment to be included in a new collective bargaining

1agreement, either party, or the parties jointly, may petition the commission, in
2writing, to initiate compulsory, final, and binding arbitration, as provided in this
3paragraph. At the time the petition is filed, the petitioning party shall submit in
4writing to the other party and the commission its preliminary final offer containing
5its latest proposals on all issues in dispute. Within 14 calendar days after the date
6of that submission, the other party shall submit in writing its preliminary final offer
7on all disputed issues to the petitioning party and the commission. If a petition is
8filed jointly, both parties shall exchange their preliminary final offers in writing and
9submit copies to the commission at the time the petition is filed.
AB272, s. 23 10Section 23. 111.70 (4) (cm) 6. am. of the statutes is amended to read:
AB272,14,411 111.70 (4) (cm) 6. am. Upon receipt of a petition to initiate arbitration, the
12commission shall make an investigation, with or without a formal hearing, to
13determine whether arbitration should be commenced. If in determining whether an
14impasse exists the commission finds that the procedures set forth in this paragraph
15have not been complied with and such compliance would tend to result in a
16settlement, it may order such compliance before ordering arbitration. The validity
17of any arbitration award or collective bargaining agreement shall not be affected by
18failure to comply with such procedures. Prior to the close of the investigation each
19party shall submit in writing to the commission its single final offer containing its
20final proposals on all issues in dispute that are subject to interest arbitration under
21this subdivision or under subd. 5s. in collective bargaining units to which subd. 5s.
22applies
. If a party fails to submit a single, ultimate final offer, the commission shall
23close the investigation based on the last written position of the party. The municipal
24employer may not submit a qualified economic offer under subd. 5s. after the close
25of the investigation.
Such final offers may include only mandatory subjects of

1bargaining, except that a permissive subject of bargaining may be included by a
2party if the other party does not object and shall then be treated as a mandatory
3subject. No later than such time, the parties shall also submit to the commission a
4stipulation, in writing, with respect to all matters which are agreed upon for
5inclusion in the new or amended collective bargaining agreement. The commission,
6after receiving a report from its investigator and determining that arbitration should
7be commenced, shall issue an order requiring arbitration and immediately submit
8to the parties a list of 7 arbitrators. Upon receipt of such list, the parties shall
9alternately strike names until a single name is left, who shall be appointed as
10arbitrator. The petitioning party shall notify the commission in writing of the
11identity of the arbitrator selected. Upon receipt of such notice, the commission shall
12formally appoint the arbitrator and submit to him or her the final offers of the
13parties. The final offers shall be considered public documents and shall be available
14from the commission. In lieu of a single arbitrator and upon request of both parties,
15the commission shall appoint a tripartite arbitration panel consisting of one member
16selected by each of the parties and a neutral person designated by the commission
17who shall serve as a chairperson. An arbitration panel has the same powers and
18duties as provided in this section for any other appointed arbitrator, and all
19arbitration decisions by such panel shall be determined by majority vote. In lieu of
20selection of the arbitrator by the parties and upon request of both parties, the
21commission shall establish a procedure for randomly selecting names of arbitrators.
22Under the procedure, the commission shall submit a list of 7 arbitrators to the
23parties. Each party shall strike one name from the list. From the remaining 5
24names, the commission shall randomly appoint an arbitrator. Unless both parties
25to an arbitration proceeding otherwise agree in writing, every individual whose

1name is submitted by the commission for appointment as an arbitrator shall be a
2resident of this state at the time of submission and every individual who is
3designated as an arbitration panel chairperson shall be a resident of this state at the
4time of designation.
AB272, s. 24 5Section 24. 111.70 (4) (cm) 7. of the statutes is repealed.
AB272, s. 25 6Section 25. 111.70 (4) (cm) 7g. of the statutes is repealed.
AB272, s. 26 7Section 26. 111.70 (4) (cm) 7r. (intro.) of the statutes is amended to read:
AB272,14,108 111.70 (4) (cm) 7r. `Other factors Factors considered.' (intro.) In making any
9decision under the arbitration procedures authorized by this paragraph, the
10arbitrator or arbitration panel shall also give weight to the following factors:
AB272, s. 27 11Section 27. 111.70 (4) (cm) 8m. a. and c. of the statutes are consolidated,
12renumbered 111.70 (4) (cm) 8m. and amended to read:
AB272,15,213 111.70 (4) (cm) 8m. `Term of agreement; reopening of negotiations.' Except for
14the initial collective bargaining agreement between the parties and except as the
15parties otherwise agree, every collective bargaining agreement covering municipal
16employees subject to this paragraph other than school district professional
17employees
shall be for a term of 2 years. No, but in no case may a collective
18bargaining agreement for any collective bargaining unit consisting of municipal
19employees subject to this paragraph other than school district professional
20employees shall
be for a term exceeding 3 years. c. No arbitration award may
21contain a provision for reopening of negotiations during the term of a collective
22bargaining agreement, unless both parties agree to such a provision. The
23requirement for agreement by both parties does not apply to a provision for
24reopening of negotiations with respect to any portion of an agreement that is

1declared invalid by a court or administrative agency or rendered invalid by the
2enactment of a law or promulgation of a federal regulation.
AB272, s. 28 3Section 28. 111.70 (4) (cm) 8m. b. of the statutes is repealed.
AB272, s. 29 4Section 29. 111.70 (4) (cm) 8p. of the statutes is repealed.
AB272, s. 30 5Section 30. 111.70 (4) (cm) 8s. of the statutes is amended to read:
AB272,16,26 111.70 (4) (cm) 8s. `Forms for determining costs.' The commission shall
7prescribe forms for calculating the total increased cost to the municipal employer of
8compensation and fringe benefits provided to school district professional employees.
9The cost shall be determined based upon the total cost of compensation and fringe
10benefits provided to school district professional employees who are represented by
11a labor organization on the 90th day before expiration of any previous collective
12bargaining agreement between the parties, or who were so represented if the
13effective date is retroactive, or the 90th day prior to commencement of negotiations
14if there is no previous collective bargaining agreement between the parties, without
15regard to any change in the number, rank, or qualifications of the school district
16professional employees. For purposes of such determinations, any cost increase that
17is incurred on any day other than the beginning of the 12-month period commencing
18with the effective date of the agreement or any succeeding 12-month period
19commencing on the anniversary of that effective date shall be calculated as if the cost
20increase were incurred as of the beginning of the 12-month period beginning on the
21effective date or anniversary of the effective date in which the cost increase is
22incurred. In each collective bargaining unit to which subd. 5s. applies, the municipal
23employer shall transmit to the commission and the labor organization a completed
24form for calculating the total increased cost to the municipal employer of
25compensation and fringe benefits provided to the school district professional

1employees covered by the agreement as soon as possible after the effective date of the
2agreement.
AB272, s. 31 3Section 31. 111.70 (4) (cn) of the statutes is repealed.
AB272, s. 32 4Section 32. 111.70 (4) (d) 2. a. of the statutes is amended to read:
AB272,17,85 111.70 (4) (d) 2. a. The commission shall determine the appropriate collective
6bargaining unit for the purpose of collective bargaining and shall whenever possible,
7unless otherwise required under this subchapter, avoid fragmentation by
8maintaining as few collective bargaining units as practicable in keeping with the size
9of the total municipal work force. In making such a determination, the commission
10may decide whether, in a particular case, the municipal employees in the same or
11several departments, divisions, institutions, crafts, professions, or other
12occupational groupings constitute a collective bargaining unit. Before making its
13determination, the commission may provide an opportunity for the municipal
14employees concerned to determine, by secret ballot, whether or not they desire to be
15established as a separate collective bargaining unit. The commission shall not
16decide, however, that any group of municipal employees constitutes an appropriate
17collective bargaining unit if the group includes both municipal employees who are
18school district professional employees and municipal employees who are not school
19district professional employees.
The commission shall not decide , however, that any
20other group of municipal employees constitutes an appropriate collective bargaining
21unit if the group includes both professional employees and nonprofessional
22employees, unless a majority of the professional employees vote for inclusion in the
23unit. The commission shall not decide that any group of municipal employees
24constitutes an appropriate collective bargaining unit if the group includes both craft
25employees and noncraft employees unless a majority of the craft employees vote for

1inclusion in the unit. The commission shall place the professional employees who are
2assigned to perform any services at a charter school, as defined in s. 115.001 (1), in
3a separate collective bargaining unit from a unit that includes any other professional
4employees whenever at least 30% of those professional employees request an election
5to be held to determine that issue and a majority of the professional employees at the
6charter school who cast votes in the election decide to be represented in a separate
7collective bargaining unit. Any vote taken under this subsection shall be by secret
8ballot.
AB272, s. 33 9Section 33. 115.34 (3) of the statutes is created to read:
AB272,17,1110 115.34 (3) The department may not make any payments under this section
11after June 30, 2004.
AB272, s. 34 12Section 34. 115.341 (3) of the statutes is created to read:
AB272,17,1413 115.341 (3) The department may not make any payments under this section
14after June 30, 2004.
AB272, s. 35 15Section 35. 115.343 (6) of the statutes is created to read:
AB272,17,1716 115.343 (6) The department may not make any payments under this section
17after June 30, 2004.
AB272, s. 36 18Section 36. 115.345 (10) of the statutes is created to read:
AB272,17,2019 115.345 (10) The department may not make any payments under this section
20after June 30, 2004.
AB272, s. 37 21Section 37. 115.36 (4) of the statutes is created to read:
AB272,17,2322 115.36 (4) The department may not make any payments under this section
23after June 30, 2004.
AB272, s. 38 24Section 38. 115.361 (3) of the statutes is created to read:
AB272,18,2
1115.361 (3) The department may not make any payments under this section
2after June 30, 2004.
AB272, s. 39 3Section 39. 115.366 (3) of the statutes is created to read:
AB272,18,54 115.366 (3) The department may not make any payments under this section
5after June 30, 2004.
AB272, s. 40 6Section 40. 115.405 (4) of the statutes is created to read:
AB272,18,87 115.405 (4) The department may not make any payments under this section
8after June 30, 2004.
AB272, s. 41 9Section 41. 115.42 (5) of the statutes is created to read:
AB272,18,1110 115.42 (5) The department may not make any payments under this section
11after June 30, 2004.
AB272, s. 42 12Section 42. 115.43 (3) of the statutes is created to read:
AB272,18,1413 115.43 (3) Termination of scholarships. The department may not make any
14payments under this section after June 30, 2004.
AB272, s. 43 15Section 43. 115.435 (4) of the statutes is created to read:
AB272,18,1716 115.435 (4) The department may not make any payments under this section
17after June 30, 2004.
AB272, s. 44 18Section 44. 115.45 (11) of the statutes is created to read:
AB272,18,2019 115.45 (11) The department may not make any payments under this section
20after June 30, 2004.
AB272, s. 45 21Section 45. 115.75 (4) of the statutes is created to read:
AB272,18,2322 115.75 (4) The department may not make any payments under this section
23after June 30, 2004.
AB272, s. 46 24Section 46. 115.88 (10) of the statutes is created to read:
AB272,19,2
1115.88 (10) Termination of state aid. The department may not make any
2payments under this section after June 30, 2004.
AB272, s. 47 3Section 47. 115.93 of the statutes is amended to read:
AB272,19,13 4115.93 State aid. If upon receipt of the reports under s. 115.92 (2) the state
5superintendent is satisfied that the school age parents program has been maintained
6during the preceding school year in accordance with the rules under s. 115.92 (3), the
7state superintendent shall certify to the department of administration in favor of
8each school district maintaining the program a sum equal to the amount expended
9by the school district during the preceding school year for salaries of teachers and
10instructional aides, special transportation and other expenses approved by the state
11superintendent as costs eligible for reimbursement from the appropriation under s.
1220.255 (2) (b). The department may not make any payments under this section after
13June 30, 2004.
AB272, s. 48 14Section 48. 115.995 (3) of the statutes is created to read:
AB272,19,1615 115.995 (3) The department may not make any payments under this section
16after June 30, 2004.
AB272, s. 49 17Section 49. 116.08 (6) of the statutes is created to read:
AB272,19,1918 116.08 (6) The department may not make any payments under this section
19after June 30, 2004.
AB272, s. 50 20Section 50. 118.153 (8) of the statutes is created to read:
AB272,19,2221 118.153 (8) The department may not make any payments under this section
22after June 30, 2004.
AB272, s. 51 23Section 51. 118.255 (4) of the statutes is amended to read:
AB272,20,924 118.255 (4) If the state superintendent is satisfied that the health treatment
25services program has been maintained during the preceding school year in

1accordance with law, the state superintendent shall certify to the department of
2administration in favor of each school board, cooperative educational service agency
3and county children with disabilities education board maintaining such health
4treatment services, an amount equal to the amount expended for items listed in s.
5115.88 (1m) by the school board, cooperative educational service agency and county
6children with disabilities education board during the preceding year for these health
7treatment services as costs eligible for reimbursement from the appropriation under
8s. 20.255 (2) (b). The department may not make any payments under this subsection
9after June 30, 2004.
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