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 1Section 1. 13.94 (4) (a) 1. of the statutes is amended to read:
AB1-engrossed,6,132 13.94 (4) (a) 1. Every state department, board, examining board, affiliated
3credentialing board, commission, independent agency, council or office in the
4executive branch of state government; all bodies created by the legislature in the
5legislative or judicial branch of state government; any public body corporate and
6politic created by the legislature including specifically a professional baseball park
7district
; every provider of medical assistance under ch. 49; technical college district
8boards; development zones designated under s. 560.71; every county department
9under s. 51.42 or 51.437; every nonprofit corporation or cooperative to which moneys
10are specifically appropriated by state law; and every corporation, institution,
11association or other organization which receives more than 50% of its annual budget
12from appropriations made by state law, including subgrantee or subcontractor
13recipients of such funds.
AB1-engrossed, s. 2 14Section 2. 13.94 (10) of the statutes is created to read:
AB1-engrossed,6,2015 13.94 (10) Financial status of local professional baseball park districts.
16As promptly as possible following the end of each state fiscal biennium in which there
17are outstanding bonds or notes issued by a local professional baseball park district
18created under subch. III of ch. 229 that are subject to s. 229.74 (7), the legislative
19audit bureau shall submit a report to the cochairpersons of the joint committee on
20finance concerning the financial status of that district.
AB1-engrossed, s. 3 21Section 3. 16.70 (14) of the statutes is amended to read:
AB1-engrossed,7,2
116.70 (14) "State" does not include a district created under subch. II or III of
2ch. 229.
AB1-engrossed, s. 4 3Section 4. 16.82 (6) of the statutes is created to read:
AB1-engrossed,7,104 16.82 (6) May provide any services to a local professional baseball park district
5created under subch. III of ch. 229, for compensation to be agreed upon between the
6department and the district, if the district has entered into a lease agreement with
7the department under sub. (7), except that the department shall not act as a general
8contractor for any construction work undertaken by the district. No order or contract
9to provide any such services is subject to s. 16.705, 16.75 (1) to (5) and (8) to (10),
1016.752, 16.754 or 16.765.
AB1-engrossed, s. 5 11Section 5. 16.82 (7) of the statutes is created to read:
AB1-engrossed,7,1612 16.82 (7) May enter into a lease agreement with a local professional baseball
13park district created under subch. III of ch. 229 for the lease of land or other property
14granted to the state and especially dedicated by the grant to use for a professional
15baseball park. The lease agreement may be for such rental payments and for such
16term as the secretary determines.
AB1-engrossed, s. 6 17Section 6. 16.854 of the statutes is created to read:
AB1-engrossed,7,19 1816.854 Services provided to professional baseball park districts. (1)
19In this section:
AB1-engrossed,7,2020 (a) "Minority business" has the meaning given in s. 560.036 (1) (e).
AB1-engrossed,7,2121 (b) "Minority group member" has the meaning given in s. 560.036 (1) (f).
AB1-engrossed,7,2422 (c) "Women's business" means a sole proprietorship, partnership, joint venture
23or corporation that is at least 51% owned, controlled and actively managed by
24women.
AB1-engrossed,9,2
1(2) Subject to the requirements of s. 16.82 (7), the department may, upon
2request of any local professional baseball park district, if the district has entered into
3a lease agreement with the department under s. 16.82 (7), take charge of and
4supervise engineering or architectural services or construction work, as defined in
5s. 16.87, performed by, or for, the district for compensation to be agreed upon between
6the department and the district. In connection with such services or work, the
7department may furnish engineering, architectural, project management and other
8building construction services whenever requisitions therefor are presented to the
9department by the district. If the district has entered into a lease agreement with
10the department under s. 16.82 (7), the department may also assist the district, upon
11request of the district, in letting contracts for engineering, architectural or
12construction work authorized by law and in supervising the work done thereunder.
13The department may award any such contract for any combination or division of
14work it designates and may consider any factors in awarding a contract including
15price, time for completion of work and the qualifications and past performance of a
16contractor. In awarding contracts under this section for the construction of baseball
17park facilities, as defined in s. 229.65 (1), the department shall ensure that any
18person who is awarded a contract agrees, as a condition to receiving the contract, that
19his or her goal shall be to ensure that at least 25% of the employes hired because of
20the contract will be minority group members and at least 5% of the employes hired
21because of the contract will be women. It shall also be a goal of the department to
22ensure that at least 25% of the aggregate dollar value of contracts awarded for the
23construction of such facilities in the following areas are awarded to minority
24businesses and at least 5% of the aggregate dollar value of contracts awarded for the

1construction of such facilities in the following areas are awarded to women's
2businesses:
AB1-engrossed,9,33 (a) Contracts for the construction of baseball park facilities.
AB1-engrossed,9,54 (b) Contracts for professional services related to the construction of baseball
5park facilities.
AB1-engrossed,9,66 (c) Contracts for the development of baseball park facilities.
AB1-engrossed,9,11 7(3) It shall be a goal of the department, with regard to each of the contracts
8described under sub. (2) (a), (b) and (c), to award at least 25% of the dollar value of
9such contracts to minority businesses and at least 5% of the dollar value of such
10contracts to women's businesses. Sections 16.85, 16.855 and 16.87 do not apply to
11services provided or contracted by the department under this section.
AB1-engrossed, s. 7 12Section 7. 18.03 (5s) of the statutes is created to read:
AB1-engrossed,9,1513 18.03 (5s) Upon the request of a local professional baseball park district
14created under subch. III of ch. 229, the commission may serve as financial consultant
15to assist and coordinate the issuance of the bonds of a district.
AB1-engrossed, s. 8 16Section 8. 19.42 (13) (a) of the statutes is amended to read:
AB1-engrossed,9,2017 19.42 (13) (a) All positions to which individuals are regularly appointed by the
18governor, except the position of trustee of any private higher educational institution
19receiving state appropriations and the position of member of the district board of a
20local professional baseball park district created under subch. III of ch. 229
.
AB1-engrossed, s. 9 21Section 9. 19.59 (1) (a) of the statutes is amended to read:
AB1-engrossed,9,2522 19.59 (1) (a) No local public official may use his or her public position or office
23to obtain financial gain or anything of substantial value for the private benefit of
24himself or herself or his or her immediate family, or for an organization with which
25he or she is associated. A violation of this paragraph includes the acceptance of free

1or discounted admissions to a professional baseball game by a member of the district
2board of a local professional baseball park district created under subch. III of ch. 229.

3This paragraph does not prohibit a local public official from using the title or prestige
4of his or her office to obtain campaign contributions that are permitted and reported
5as required by ch. 11.
AB1-engrossed, s. 10 6Section 10. 19.59 (1) (g) of the statutes is created to read:
AB1-engrossed,10,77 19.59 (1) (g) 1. In this paragraph:
AB1-engrossed,10,98 a. "District" means a local professional baseball park district created under
9subch. III of ch. 229.
AB1-engrossed,10,1010 b. "District board member" means a member of the district board of a district.
AB1-engrossed,10,1311 2. No district board member may accept or retain any transportation, lodging,
12meals, food or beverage, or reimbursement therefor, except in accordance with this
13paragraph.
AB1-engrossed,10,1814 3. A district board member may receive and retain reimbursement or payment
15of actual and reasonable expenses for a published work or for the presentation of a
16talk or participation in a meeting related to processes, proposals and issues affecting
17a district if the payment or reimbursement is paid or arranged by the organizer of
18the event or the publisher of the work.
AB1-engrossed,10,2519 4. A district board member may receive and retain anything of value if the
20activity or occasion for which it is given is unrelated to the member's use of the time,
21facilities, services or supplies of the district not generally available to all residents
22of the district and the member can show by clear and convincing evidence that the
23payment or reimbursement was unrelated to and did not arise from the recipient's
24holding or having held a public office and was paid for a purpose unrelated to the
25purposes specified in subd. (3).
AB1-engrossed,11,6
15. A district board member may receive and retain from the district or on behalf
2of the district transportation, lodging, meals, food or beverage, or reimbursement
3therefor or payment or reimbursement of actual and reasonable costs that the
4member can show by clear and convincing evidence were incurred or received on
5behalf of the district and primarily for the benefit of the district and not primarily
6for the private benefit of the member or any other person.
AB1-engrossed,11,117 6. No district board member may intentionally use or disclose information
8gained in the course of or by reason of his or her official position or activities in any
9way that could result in the receipt of anything of value for himself or herself, for his
10or her immediate family, or for any other person, if the information has not been
11communicated to the public or is not public information.
AB1-engrossed,11,1412 7. No district board member may use or attempt to use the position held by the
13member to influence or gain unlawful benefits, advantages or privileges personally
14or for others.
AB1-engrossed,12,215 8. No district board member, member of a district board member's immediate
16family, nor any organization with which the district board member or a member of
17the district board member's immediate family owns or controls at least 10% of the
18outstanding equity, voting rights, or outstanding indebtedness may enter into any
19contract or lease involving a payment or payments of more than $3,000 within a
2012-month period, in whole or in part derived from district funds unless the district
21board member has first made written disclosure of the nature and extent of such
22relationship or interest to the ethics board and to the district. Any contract or lease
23entered into in violation of this subdivision may be voided by the district in an action
24commenced within 3 years of the date on which the ethics board, or the district, knew

1or should have known that a violation of this subdivision had occurred. This
2subdivision does not affect the application of s. 946.13.
AB1-engrossed,12,83 9. No former district board member, for 12 months following the date on which
4he or she ceases to be a district board member, may, for compensation, on behalf of
5any person other than a governmental entity, make any formal or informal
6appearance before, or negotiate with, any officer or employe of the district with which
7he or she was associated as a district board member within 12 months prior to the
8date on which he or she ceased to be a district board member.
AB1-engrossed,12,179 10. No former district board member, for 12 months following the date on which
10he or she ceases to be a district board member, may, for compensation, on behalf of
11any person other than a governmental entity, make any formal or informal
12appearance before, or negotiate with, any officer or employe of a district with which
13he or she was associated as a district board member in connection with any judicial
14or quasi-judicial proceeding, application, contract, claim, or charge which might give
15rise to a judicial or quasi-judicial proceeding which was under the former member's
16responsibility as a district board member within 12 months prior to the date on which
17he or she ceased to be a member.
AB1-engrossed,12,2318 11. No former district board member may, for compensation, act on behalf of
19any party other than the district with which he or she was associated as a district
20board member in connection with any judicial or quasi-judicial proceeding,
21application, contract, claim, or charge which might give rise to a judicial or
22quasi-judicial proceeding in which the former member participated personally and
23substantially as a district board member.
AB1-engrossed, s. 11 24Section 11. 20.005 (3) (schedule) of the statutes: at the appropriate place,
25insert the following amounts for the purposes indicated: - See PDF for table PDF - See PDF for table PDF
AB1-engrossed, s. 12 1Section 12. 20.505 (1) (ka) of the statutes, as affected by 1995 Wisconsin Act
227
, is amended to read:
AB1-engrossed,13,123 20.505 (1) (ka) (title) Materials and services to state agencies and certain
4districts
. The amounts in the schedule to provide services primarily to state agencies
5or local professional baseball park districts created under subch. III of ch. 229, other
6than services specified in pars. (im), (is) and (kb) to (kr) and subs. (2) (k) and (5) (ka),
7and to repurchase inventory items sold primarily to state agencies or such districts.
8All moneys received from the provision of services primarily to state agencies and
9such districts
and from the sale of inventory items primarily to state agencies and
10such districts
, other than moneys received and disbursed under pars. (im), (is) and
11(kb) to (kr) and subs. (2) (k) and (5) (ka), shall be credited to this appropriation
12account.
AB1-engrossed, s. 13 13Section 13. 20.505 (1) (kc) of the statutes, as affected by 1995 Wisconsin Act
1427
, is amended to read:
AB1-engrossed,14,215 20.505 (1) (kc) Capital planning and building construction services. The
16amounts in the schedule to provide capital planning services under s. 13.48 (5) and
17building construction services under subch. V of ch. 16 on behalf of state agencies and
18local professional baseball park districts created under subch. III of ch. 229
. The
19secretary of administration may credit moneys received for the provision of building

1construction and capital planning services on behalf of state agencies and such
2districts
to this appropriation account.
AB1-engrossed, s. 14 3Section 14. 20.566 (1) (gd) of the statutes is created to read:
AB1-engrossed,14,74 20.566 (1) (gd) Administration of special district taxes. From the moneys
5received from the appropriation account under s. 20.835 (4) (gb), the amounts in the
6schedule for the purpose of administering the special district taxes imposed under
7s. 77.705 by a district created under subch. III of ch. 229.
AB1-engrossed, s. 15 8Section 15. 20.835 (4) (g) of the statutes is amended to read:
AB1-engrossed,14,149 20.835 (4) (g) County taxes. All moneys received from the taxes imposed under
10subch. V of ch. 77 s. 77.70 for distribution to the counties that enact an ordinance
11imposing taxes under that subchapter section and for interest payments on refunds
12under s. 77.76 (3), except that 1.5% of those tax revenues collected under that
13subchapter section shall be credited to the appropriation account under s. 20.566 (1)
14(g).
AB1-engrossed, s. 16 15Section 16. 20.835 (4) (gb) of the statutes is created to read:
AB1-engrossed,14,2116 20.835 (4) (gb) Special district taxes. All moneys received from the taxes
17imposed under s. 77.705, for the purpose of distribution to the special districts that
18adopt a resolution imposing taxes under subch. V of ch. 77, and for the purpose of
19financing a local professional baseball park district, except that of those tax revenues
20collected under subch. V of ch. 77 3% for the first 2 years of collection and 1.5%
21thereafter shall be credited to the appropriation account under s. 20.566 (1) (gd).
AB1-engrossed, s. 17 22Section 17. 24.61 (2) (a) 7. of the statutes is created to read:
AB1-engrossed,14,2423 24.61 (2) (a) 7. Bonds issued by a local professional baseball park district
24created under subch. III of ch. 229.
AB1-engrossed, s. 18 25Section 18. 25.17 (3) (b) 10. of the statutes is created to read:
AB1-engrossed,15,2
125.17 (3) (b) 10. Bonds issued by a local professional baseball park district
2created under subch. III of ch. 229.
AB1-engrossed, s. 19 3Section 19. 25.50 (1) (d) of the statutes, as affected by 1995 Wisconsin Act 27,
4is amended to read:
AB1-engrossed,15,125 25.50 (1) (d) "Local government" means any county, town, village, city, power
6district, sewerage district, drainage district, town sanitary district, public inland
7lake protection and rehabilitation district, local professional baseball park district
8created under subch. III of ch. 229,
public library system, school district or technical
9college district in this state, any commission, committee, board or officer of any
10governmental subdivision of this state, any court of this state, other than the court
11of appeals or the supreme court, or any authority created under s. 231.02, 233.02 or
12234.02.
AB1-engrossed, s. 20 13Section 20. 66.04 (2) (a) 3p. of the statutes is created to read:
AB1-engrossed,15,1514 66.04 (2) (a) 3p. Bonds issued by a local professional baseball park district
15created under subch. III of ch. 229.
AB1-engrossed, s. 21 16Section 21. 66.066 (1) (a) of the statutes is amended to read:
AB1-engrossed,16,217 66.066 (1) (a) "Municipality" means any city, village, town, county, commission
18created by contract under s. 66.30, public inland lake protection and rehabilitation
19district established under s. 33.23, 33.235 or 33.24, metropolitan sewerage district
20created under ss. 66.20 to 66.26 or 66.88 to 66.918, town sanitary district under
21subch. IX of ch. 60, a local professional baseball park district created under subch.
22III of ch. 229
or a municipal water district or power district under ch. 198 and any
23other public or quasi-public corporation, officer, board or other public body
24empowered to borrow money and issue obligations to repay the same out of revenues.

1"Municipality" does not include the state or a local exposition district created under
2subch. II of ch. 229.
AB1-engrossed, s. 22 3Section 22. 66.066 (1) (c) of the statutes is amended to read:
AB1-engrossed,16,84 66.066 (1) (c) "Revenue" means all moneys received from any source by a public
5utility and all rentals and fees and in the case of a local professional baseball park
6district created under subch. III of ch. 229 includes tax revenues deposited into a
7special fund under s. 229.685 and payments made into a special debt service reserve
8fund under s. 229.74
.
AB1-engrossed, s. 23 9Section 23. 66.066 (5) of the statutes is created to read:
AB1-engrossed,16,1110 66.066 (5) Revenue bonds issued by a local professional baseball park district
11created under subch. III of ch. 229 are subject to the provisions in ss. 229.72 to 229.81.
AB1-engrossed, s. 24 12Section 24. 66.067 of the statutes is amended to read:
AB1-engrossed,16,20 1366.067 Public works projects. For financing purposes, garbage
14incinerators, toll bridges, swimming pools, tennis courts, parks, playgrounds, golf
15links, bathing beaches, bathhouses, street lighting, city halls, village halls, town
16halls, courthouses, jails, schools, cooperative educational service agencies, hospitals,
17homes for the aged or indigent, regional projects, waste collection and disposal
18operations, systems of sewerage, local professional baseball park facilities and any
19and all other necessary public works projects undertaken by any municipality are
20public utilities within the meaning of s. 66.066.
AB1-engrossed, s. 25 21Section 25. 66.30 (1) (a) of the statutes is amended to read:
AB1-engrossed,17,522 66.30 (1) (a) In this section "municipality" means the state or any department
23or agency thereof, or any city, village, town, county, school district, public library
24system, public inland lake protection and rehabilitation district, sanitary district,
25farm drainage district, metropolitan sewerage district, sewer utility district, solid

1waste management system created under s. 59.07 (135), local exposition district
2created under subch. II of ch. 229, local professional baseball park district created
3under subch. III of ch. 229,
water utility district, mosquito control district, municipal
4electric company, county or city transit commission, commission created by contract
5under this section, taxation district or regional planning commission.
AB1-engrossed, s. 26 6Section 26. 71.05 (1) (c) of the statutes is renumbered 71.05 (1) (c) (intro.) and
7amended to read:
AB1-engrossed,17,98 71.05 (1) (c) Certain interest income. (intro.) Interest received on bonds or
9notes issued by the any of the following:
AB1-engrossed,17,13 101. The Wisconsin housing and economic development authority under s.
11234.65, if the bonds are used to fund an economic development loan to finance
12construction, renovation or development of property that would be exempt under s.
1370.11 (36).
AB1-engrossed, s. 27 14Section 27. 71.05 (1) (c) 4. of the statutes is created to read:
AB1-engrossed,17,1615 71.05 (1) (c) 4. A local professional baseball park district created under subch.
16III of ch. 229.
AB1-engrossed, s. 28 17Section 28. 71.05 (1) (d) (title) of the statutes is repealed.
AB1-engrossed, s. 29 18Section 29. 71.05 (1) (d) of the statutes is renumbered 71.05 (1) (c) 2. and
19amended to read:
AB1-engrossed,17,2120 71.05 (1) (c) 2. Interest received on bonds issued by the The Wisconsin housing
21and economic development authority, if the bonds are to fund a loan under s. 234.935.
AB1-engrossed, s. 30 22Section 30. 71.05 (1) (e) (title) of the statutes is repealed.
AB1-engrossed, s. 31 23Section 31. 71.05 (1) (e) of the statutes is renumbered 71.05 (1) (c) 3. and
24amended to read:
AB1-engrossed,18,2
171.05 (1) (c) 3. Interest received on bonds issued by a A local exposition district
2created under subch. II of ch. 229.
AB1-engrossed, s. 32 3Section 32. 71.26 (1) (bm) of the statutes is amended to read:
AB1-engrossed,18,64 71.26 (1) (bm) (title) Certain local districts. Income of a local exposition district
5created under subch. II of ch. 229 or a local professional baseball park district created
6under subch. III of ch. 229
.
AB1-engrossed, s. 33 7Section 33. 71.26 (1m) (g) of the statutes is created to read:
AB1-engrossed,18,98 71.26 (1m) (g) Those issued under s. 66.066 by a local professional baseball
9park district.
AB1-engrossed, s. 34 10Section 34. 71.36 (1m) of the statutes, as affected by 1995 Wisconsin Act 27,
11is amended to read:
AB1-engrossed,19,712 71.36 (1m) A tax-option corporation may deduct from its net income all
13amounts included in the Wisconsin adjusted gross income of its shareholders, the
14capital gain deduction under s. 71.05 (6) (b) 9. and all amounts not taxable to
15nonresident shareholders under ss. 71.04 (1) and (4) to (9) and 71.362. For purposes
16of this subsection, interest on federal obligations, obligations issued under s. 66.066
17by a local professional baseball park district,
obligations issued under ss. 66.40,
1866.431 and 66.4325, obligations issued under s. 234.65 to fund an economic
19development loan to finance construction, renovation or development of property
20that would be exempt under s. 70.11 (36) and obligations issued under subch. II of
21ch. 229 is not included in shareholders' income. The proportionate share of the net
22loss of a tax-option corporation shall be attributed and made available to
23shareholders on a Wisconsin basis but subject to the limitation and carry-over rules
24as prescribed by section 1366 (d) of the internal revenue code. Net operating losses
25of the corporation to the extent attributed or made available to a shareholder may

1not be used by the corporation for further tax benefit. For purposes of computing the
2Wisconsin adjusted gross income of shareholders, tax-option items shall be reported
3by the shareholders and those tax-option items, including capital gains and losses,
4shall retain the character they would have if attributed to the corporation, including
5their character as business income. In computing the tax liability of a shareholder,
6no credit against gross tax that would be available to the tax-option corporation if
7it were a nontax-option corporation may be claimed.
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