SE5 AB1: Bill Text Engrossed

This bill will be referred to the joint survey committee on tax exemptions for a detailed analysis, which will be printed as an appendix to this bill.

The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:

AB1-engrossed, s. 1 Section 1. 13.94 (4) (a) 1. of the statutes is amended to read:

AB1-engrossed,6,13 13.94 (4) (a) 1. Every state department, board, examining board, affiliated credentialing board, commission, independent agency, council or office in the executive branch of state government; all bodies created by the legislature in the legislative or judicial branch of state government; any public body corporate and politic created by the legislature including specifically a professional baseball park district; every provider of medical assistance under ch. 49; technical college district boards; development zones designated under s. 560.71; every county department under s. 51.42 or 51.437; every nonprofit corporation or cooperative to which moneys are specifically appropriated by state law; and every corporation, institution, association or other organization which receives more than 50% of its annual budget from appropriations made by state law, including subgrantee or subcontractor recipients of such funds.

AB1-engrossed, s. 2 Section 2. 13.94 (10) of the statutes is created to read:

AB1-engrossed,6,20 13.94 (10) Financial status of local professional baseball park districts. As promptly as possible following the end of each state fiscal biennium in which there are outstanding bonds or notes issued by a local professional baseball park district created under subch. III of ch. 229 that are subject to s. 229.74 (7), the legislative audit bureau shall submit a report to the cochairpersons of the joint committee on finance concerning the financial status of that district.

AB1-engrossed, s. 3 Section 3. 16.70 (14) of the statutes is amended to read:

AB1-engrossed,7,2 16.70 (14) "State" does not include a district created under subch. II or III of ch. 229.

AB1-engrossed, s. 4 Section 4. 16.82 (6) of the statutes is created to read:

AB1-engrossed,7,10 16.82 (6) May provide any services to a local professional baseball park district created under subch. III of ch. 229, for compensation to be agreed upon between the department and the district, if the district has entered into a lease agreement with the department under sub. (7), except that the department shall not act as a general contractor for any construction work undertaken by the district. No order or contract to provide any such services is subject to s. 16.705, 16.75 (1) to (5) and (8) to (10), 16.752, 16.754 or 16.765.

AB1-engrossed, s. 5 Section 5. 16.82 (7) of the statutes is created to read:

AB1-engrossed,7,16 16.82 (7) May enter into a lease agreement with a local professional baseball park district created under subch. III of ch. 229 for the lease of land or other property granted to the state and especially dedicated by the grant to use for a professional baseball park. The lease agreement may be for such rental payments and for such term as the secretary determines.

AB1-engrossed, s. 6 Section 6. 16.854 of the statutes is created to read:

AB1-engrossed,7,19 16.854 Services provided to professional baseball park districts. (1) In this section:

AB1-engrossed,7,20 (a) "Minority business" has the meaning given in s. 560.036 (1) (e).

AB1-engrossed,7,21 (b) "Minority group member" has the meaning given in s. 560.036 (1) (f).

AB1-engrossed,7,24 (c) "Women's business" means a sole proprietorship, partnership, joint venture or corporation that is at least 51% owned, controlled and actively managed by women.

AB1-engrossed,9,2 (2) Subject to the requirements of s. 16.82 (7), the department may, upon request of any local professional baseball park district, if the district has entered into a lease agreement with the department under s. 16.82 (7), take charge of and supervise engineering or architectural services or construction work, as defined in s. 16.87, performed by, or for, the district for compensation to be agreed upon between the department and the district. In connection with such services or work, the department may furnish engineering, architectural, project management and other building construction services whenever requisitions therefor are presented to the department by the district. If the district has entered into a lease agreement with the department under s. 16.82 (7), the department may also assist the district, upon request of the district, in letting contracts for engineering, architectural or construction work authorized by law and in supervising the work done thereunder. The department may award any such contract for any combination or division of work it designates and may consider any factors in awarding a contract including price, time for completion of work and the qualifications and past performance of a contractor. In awarding contracts under this section for the construction of baseball park facilities, as defined in s. 229.65 (1), the department shall ensure that any person who is awarded a contract agrees, as a condition to receiving the contract, that his or her goal shall be to ensure that at least 25% of the employes hired because of the contract will be minority group members and at least 5% of the employes hired because of the contract will be women. It shall also be a goal of the department to ensure that at least 25% of the aggregate dollar value of contracts awarded for the construction of such facilities in the following areas are awarded to minority businesses and at least 5% of the aggregate dollar value of contracts awarded for the construction of such facilities in the following areas are awarded to women's businesses:

AB1-engrossed,9,3 (a) Contracts for the construction of baseball park facilities.

AB1-engrossed,9,5 (b) Contracts for professional services related to the construction of baseball park facilities.

AB1-engrossed,9,6 (c) Contracts for the development of baseball park facilities.

AB1-engrossed,9,11 (3) It shall be a goal of the department, with regard to each of the contracts described under sub. (2) (a), (b) and (c), to award at least 25% of the dollar value of such contracts to minority businesses and at least 5% of the dollar value of such contracts to women's businesses. Sections 16.85, 16.855 and 16.87 do not apply to services provided or contracted by the department under this section.

AB1-engrossed, s. 7 Section 7. 18.03 (5s) of the statutes is created to read:

AB1-engrossed,9,15 18.03 (5s) Upon the request of a local professional baseball park district created under subch. III of ch. 229, the commission may serve as financial consultant to assist and coordinate the issuance of the bonds of a district.

AB1-engrossed, s. 8 Section 8. 19.42 (13) (a) of the statutes is amended to read:

AB1-engrossed,9,20 19.42 (13) (a) All positions to which individuals are regularly appointed by the governor, except the position of trustee of any private higher educational institution receiving state appropriations and the position of member of the district board of a local professional baseball park district created under subch. III of ch. 229.

AB1-engrossed, s. 9 Section 9. 19.59 (1) (a) of the statutes is amended to read:

AB1-engrossed,9,25 19.59 (1) (a) No local public official may use his or her public position or office to obtain financial gain or anything of substantial value for the private benefit of himself or herself or his or her immediate family, or for an organization with which he or she is associated. A violation of this paragraph includes the acceptance of free or discounted admissions to a professional baseball game by a member of the district board of a local professional baseball park district created under subch. III of ch. 229. This paragraph does not prohibit a local public official from using the title or prestige of his or her office to obtain campaign contributions that are permitted and reported as required by ch. 11.

AB1-engrossed, s. 10 Section 10. 19.59 (1) (g) of the statutes is created to read:

AB1-engrossed,10,7 19.59 (1) (g) 1. In this paragraph:

AB1-engrossed,10,9 a. "District" means a local professional baseball park district created under subch. III of ch. 229.

AB1-engrossed,10,10 b. "District board member" means a member of the district board of a district.

AB1-engrossed,10,13 2. No district board member may accept or retain any transportation, lodging, meals, food or beverage, or reimbursement therefor, except in accordance with this paragraph.

AB1-engrossed,10,18 3. A district board member may receive and retain reimbursement or payment of actual and reasonable expenses for a published work or for the presentation of a talk or participation in a meeting related to processes, proposals and issues affecting a district if the payment or reimbursement is paid or arranged by the organizer of the event or the publisher of the work.

AB1-engrossed,10,25 4. A district board member may receive and retain anything of value if the activity or occasion for which it is given is unrelated to the member's use of the time, facilities, services or supplies of the district not generally available to all residents of the district and the member can show by clear and convincing evidence that the payment or reimbursement was unrelated to and did not arise from the recipient's holding or having held a public office and was paid for a purpose unrelated to the purposes specified in subd. (3).

AB1-engrossed,11,6 5. A district board member may receive and retain from the district or on behalf of the district transportation, lodging, meals, food or beverage, or reimbursement therefor or payment or reimbursement of actual and reasonable costs that the member can show by clear and convincing evidence were incurred or received on behalf of the district and primarily for the benefit of the district and not primarily for the private benefit of the member or any other person.

AB1-engrossed,11,11 6. No district board member may intentionally use or disclose information gained in the course of or by reason of his or her official position or activities in any way that could result in the receipt of anything of value for himself or herself, for his or her immediate family, or for any other person, if the information has not been communicated to the public or is not public information.

AB1-engrossed,11,14 7. No district board member may use or attempt to use the position held by the member to influence or gain unlawful benefits, advantages or privileges personally or for others.

AB1-engrossed,12,2 8. No district board member, member of a district board member's immediate family, nor any organization with which the district board member or a member of the district board member's immediate family owns or controls at least 10% of the outstanding equity, voting rights, or outstanding indebtedness may enter into any contract or lease involving a payment or payments of more than $3,000 within a 12-month period, in whole or in part derived from district funds unless the district board member has first made written disclosure of the nature and extent of such relationship or interest to the ethics board and to the district. Any contract or lease entered into in violation of this subdivision may be voided by the district in an action commenced within 3 years of the date on which the ethics board, or the district, knew or should have known that a violation of this subdivision had occurred. This subdivision does not affect the application of s. 946.13.

AB1-engrossed,12,8 9. No former district board member, for 12 months following the date on which he or she ceases to be a district board member, may, for compensation, on behalf of any person other than a governmental entity, make any formal or informal appearance before, or negotiate with, any officer or employe of the district with which he or she was associated as a district board member within 12 months prior to the date on which he or she ceased to be a district board member.

AB1-engrossed,12,17 10. No former district board member, for 12 months following the date on which he or she ceases to be a district board member, may, for compensation, on behalf of any person other than a governmental entity, make any formal or informal appearance before, or negotiate with, any officer or employe of a district with which he or she was associated as a district board member in connection with any judicial or quasi-judicial proceeding, application, contract, claim, or charge which might give rise to a judicial or quasi-judicial proceeding which was under the former member's responsibility as a district board member within 12 months prior to the date on which he or she ceased to be a member.

AB1-engrossed,12,23 11. No former district board member may, for compensation, act on behalf of any party other than the district with which he or she was associated as a district board member in connection with any judicial or quasi-judicial proceeding, application, contract, claim, or charge which might give rise to a judicial or quasi-judicial proceeding in which the former member participated personally and substantially as a district board member.

AB1-engrossed, s. 11 Section 11. 20.005 (3) (schedule) of the statutes: at the appropriate place, insert the following amounts for the purposes indicated: - See PDF for table - See PDF for table

AB1-engrossed, s. 12 Section 12. 20.505 (1) (ka) of the statutes, as affected by 1995 Wisconsin Act 27, is amended to read:

AB1-engrossed,13,12 20.505 (1) (ka) (title) Materials and services to state agencies and certain districts. The amounts in the schedule to provide services primarily to state agencies or local professional baseball park districts created under subch. III of ch. 229, other than services specified in pars. (im), (is) and (kb) to (kr) and subs. (2) (k) and (5) (ka), and to repurchase inventory items sold primarily to state agencies or such districts. All moneys received from the provision of services primarily to state agencies and such districts and from the sale of inventory items primarily to state agencies and such districts, other than moneys received and disbursed under pars. (im), (is) and (kb) to (kr) and subs. (2) (k) and (5) (ka), shall be credited to this appropriation account.

AB1-engrossed, s. 13 Section 13. 20.505 (1) (kc) of the statutes, as affected by 1995 Wisconsin Act 27, is amended to read:

AB1-engrossed,14,2 20.505 (1) (kc) Capital planning and building construction services. The amounts in the schedule to provide capital planning services under s. 13.48 (5) and building construction services under subch. V of ch. 16 on behalf of state agencies and local professional baseball park districts created under subch. III of ch. 229. The secretary of administration may credit moneys received for the provision of building construction and capital planning services on behalf of state agencies and such districts to this appropriation account.

AB1-engrossed, s. 14 Section 14. 20.566 (1) (gd) of the statutes is created to read:

AB1-engrossed,14,7 20.566 (1) (gd) Administration of special district taxes. From the moneys received from the appropriation account under s. 20.835 (4) (gb), the amounts in the schedule for the purpose of administering the special district taxes imposed under s. 77.705 by a district created under subch. III of ch. 229.

AB1-engrossed, s. 15 Section 15. 20.835 (4) (g) of the statutes is amended to read:

AB1-engrossed,14,14 20.835 (4) (g) County taxes. All moneys received from the taxes imposed under subch. V of ch. 77 s. 77.70 for distribution to the counties that enact an ordinance imposing taxes under that subchapter section and for interest payments on refunds under s. 77.76 (3), except that 1.5% of those tax revenues collected under that subchapter section shall be credited to the appropriation account under s. 20.566 (1) (g).

AB1-engrossed, s. 16 Section 16. 20.835 (4) (gb) of the statutes is created to read:

AB1-engrossed,14,21 20.835 (4) (gb) Special district taxes. All moneys received from the taxes imposed under s. 77.705, for the purpose of distribution to the special districts that adopt a resolution imposing taxes under subch. V of ch. 77, and for the purpose of financing a local professional baseball park district, except that of those tax revenues collected under subch. V of ch. 77 3% for the first 2 years of collection and 1.5% thereafter shall be credited to the appropriation account under s. 20.566 (1) (gd).

AB1-engrossed, s. 17 Section 17. 24.61 (2) (a) 7. of the statutes is created to read:

AB1-engrossed,14,24 24.61 (2) (a) 7. Bonds issued by a local professional baseball park district created under subch. III of ch. 229.

AB1-engrossed, s. 18 Section 18. 25.17 (3) (b) 10. of the statutes is created to read:

AB1-engrossed,15,2 25.17 (3) (b) 10. Bonds issued by a local professional baseball park district created under subch. III of ch. 229.

AB1-engrossed, s. 19 Section 19. 25.50 (1) (d) of the statutes, as affected by 1995 Wisconsin Act 27, is amended to read:

AB1-engrossed,15,12 25.50 (1) (d) "Local government" means any county, town, village, city, power district, sewerage district, drainage district, town sanitary district, public inland lake protection and rehabilitation district, local professional baseball park district created under subch. III of ch. 229, public library system, school district or technical college district in this state, any commission, committee, board or officer of any governmental subdivision of this state, any court of this state, other than the court of appeals or the supreme court, or any authority created under s. 231.02, 233.02 or 234.02.

AB1-engrossed, s. 20 Section 20. 66.04 (2) (a) 3p. of the statutes is created to read:

AB1-engrossed,15,15 66.04 (2) (a) 3p. Bonds issued by a local professional baseball park district created under subch. III of ch. 229.

AB1-engrossed, s. 21 Section 21. 66.066 (1) (a) of the statutes is amended to read:

AB1-engrossed,16,2 66.066 (1) (a) "Municipality" means any city, village, town, county, commission created by contract under s. 66.30, public inland lake protection and rehabilitation district established under s. 33.23, 33.235 or 33.24, metropolitan sewerage district created under ss. 66.20 to 66.26 or 66.88 to 66.918, town sanitary district under subch. IX of ch. 60, a local professional baseball park district created under subch. III of ch. 229 or a municipal water district or power district under ch. 198 and any other public or quasi-public corporation, officer, board or other public body empowered to borrow money and issue obligations to repay the same out of revenues. "Municipality" does not include the state or a local exposition district created under subch. II of ch. 229.

AB1-engrossed, s. 22 Section 22. 66.066 (1) (c) of the statutes is amended to read:

AB1-engrossed,16,8 66.066 (1) (c) "Revenue" means all moneys received from any source by a public utility and all rentals and fees and in the case of a local professional baseball park district created under subch. III of ch. 229 includes tax revenues deposited into a special fund under s. 229.685 and payments made into a special debt service reserve fund under s. 229.74.

AB1-engrossed, s. 23 Section 23. 66.066 (5) of the statutes is created to read:

AB1-engrossed,16,11 66.066 (5) Revenue bonds issued by a local professional baseball park district created under subch. III of ch. 229 are subject to the provisions in ss. 229.72 to 229.81.

AB1-engrossed, s. 24 Section 24. 66.067 of the statutes is amended to read:

AB1-engrossed,16,20 66.067 Public works projects. For financing purposes, garbage incinerators, toll bridges, swimming pools, tennis courts, parks, playgrounds, golf links, bathing beaches, bathhouses, street lighting, city halls, village halls, town halls, courthouses, jails, schools, cooperative educational service agencies, hospitals, homes for the aged or indigent, regional projects, waste collection and disposal operations, systems of sewerage, local professional baseball park facilities and any and all other necessary public works projects undertaken by any municipality are public utilities within the meaning of s. 66.066.

AB1-engrossed, s. 25 Section 25. 66.30 (1) (a) of the statutes is amended to read:

AB1-engrossed,17,5 66.30 (1) (a) In this section "municipality" means the state or any department or agency thereof, or any city, village, town, county, school district, public library system, public inland lake protection and rehabilitation district, sanitary district, farm drainage district, metropolitan sewerage district, sewer utility district, solid waste management system created under s. 59.07 (135), local exposition district created under subch. II of ch. 229, local professional baseball park district created under subch. III of ch. 229, water utility district, mosquito control district, municipal electric company, county or city transit commission, commission created by contract under this section, taxation district or regional planning commission.

AB1-engrossed, s. 26 Section 26. 71.05 (1) (c) of the statutes is renumbered 71.05 (1) (c) (intro.) and amended to read:

AB1-engrossed,17,9 71.05 (1) (c) Certain interest income. (intro.) Interest received on bonds or notes issued by the any of the following:

AB1-engrossed,17,13 1. The Wisconsin housing and economic development authority under s. 234.65, if the bonds are used to fund an economic development loan to finance construction, renovation or development of property that would be exempt under s. 70.11 (36).

AB1-engrossed, s. 27 Section 27. 71.05 (1) (c) 4. of the statutes is created to read:

AB1-engrossed,17,16 71.05 (1) (c) 4. A local professional baseball park district created under subch. III of ch. 229.

AB1-engrossed, s. 28 Section 28. 71.05 (1) (d) (title) of the statutes is repealed.

AB1-engrossed, s. 29 Section 29. 71.05 (1) (d) of the statutes is renumbered 71.05 (1) (c) 2. and amended to read:

AB1-engrossed,17,21 71.05 (1) (c) 2. Interest received on bonds issued by the The Wisconsin housing and economic development authority, if the bonds are to fund a loan under s. 234.935.

AB1-engrossed, s. 30 Section 30. 71.05 (1) (e) (title) of the statutes is repealed.

AB1-engrossed, s. 31 Section 31. 71.05 (1) (e) of the statutes is renumbered 71.05 (1) (c) 3. and amended to read:

AB1-engrossed,18,2 71.05 (1) (c) 3. Interest received on bonds issued by a A local exposition district created under subch. II of ch. 229.

AB1-engrossed, s. 32 Section 32. 71.26 (1) (bm) of the statutes is amended to read:

AB1-engrossed,18,6 71.26 (1) (bm) (title) Certain local districts. Income of a local exposition district created under subch. II of ch. 229 or a local professional baseball park district created under subch. III of ch. 229.

AB1-engrossed, s. 33 Section 33. 71.26 (1m) (g) of the statutes is created to read:

AB1-engrossed,18,9 71.26 (1m) (g) Those issued under s. 66.066 by a local professional baseball park district.

AB1-engrossed, s. 34 Section 34. 71.36 (1m) of the statutes, as affected by 1995 Wisconsin Act 27, is amended to read:

AB1-engrossed,19,7 71.36 (1m) A tax-option corporation may deduct from its net income all amounts included in the Wisconsin adjusted gross income of its shareholders, the capital gain deduction under s. 71.05 (6) (b) 9. and all amounts not taxable to nonresident shareholders under ss. 71.04 (1) and (4) to (9) and 71.362. For purposes of this subsection, interest on federal obligations, obligations issued under s. 66.066 by a local professional baseball park district, obligations issued under ss. 66.40, 66.431 and 66.4325, obligations issued under s. 234.65 to fund an economic development loan to finance construction, renovation or development of property that would be exempt under s. 70.11 (36) and obligations issued under subch. II of ch. 229 is not included in shareholders' income. The proportionate share of the net loss of a tax-option corporation shall be attributed and made available to shareholders on a Wisconsin basis but subject to the limitation and carry-over rules as prescribed by section 1366 (d) of the internal revenue code. Net operating losses of the corporation to the extent attributed or made available to a shareholder may not be used by the corporation for further tax benefit. For purposes of computing the Wisconsin adjusted gross income of shareholders, tax-option items shall be reported by the shareholders and those tax-option items, including capital gains and losses, shall retain the character they would have if attributed to the corporation, including their character as business income. In computing the tax liability of a shareholder, no credit against gross tax that would be available to the tax-option corporation if it were a nontax-option corporation may be claimed.