(1g) Development zones investment credit in development opportunity zones.
(a) The treatment of sections 71.07 (2di) (a) (intro.) and 1., (d) 1., (f), (g) and (i), 71.28 (1di) (a) (intro.) and 1., (d) 1., (f), (g) and (j), 71.47 (1di) (a) (intro.) and 1., (d) 1., (f), (g) and (i), 560.70 (7) and 560.795 (3) (d) of the statutes first applies to taxable years beginning on January 1, 2000.
(b) The treatment of sections 71.07 (2dx) (b) (intro.), (c) and (d), 71.28 (1dx) (b) (intro.), (c) and (d) and 71.47 (1dx) (b) (intro.), (c) and (d) of the statutes first applies to taxable years beginning on January 1, 1999.
(1zt) Transmission company license fee. The treatment of sections 76.28 (1) (d), (e) (intro.) and 5. and (j) and (2) (c) (intro.), (d) and (e) and 196.485 (1) (ge) of the statutes first applies to taxable years beginning on January 1 of the year in which this subsection takes effect, except that if this subsection takes effect after July 31 the treatment of sections 76.28 (1) (d), (e) (intro.) and 5. and (j) and (2) (c) (intro.), (d) and (e) of the statutes first applies to taxable years beginning on January 1 of the year following the year in which this subsection takes effect.
(2) Development zones jobs credit, certification requirement. The treatment of sections 71.07 (2dj) (am) 3., 71.28 (1dj) (am) 3. and 71.47 (1dj) (am) 3. of the statutes first applies to taxable years beginning on January 1 of the year in which this subsection takes effect
, except that if this subsection takes effect after July 31 the treatment of sections 71.07 (2dj) (am) 3., 71.28 (1dj) (am) 3. and 71.47 (1dj) (am) 3. of the statutes first applies to taxable years beginning on January 1 of the year following the year in which this subsection takes effect.
(2g) Income and franchise tax return; endangered resources donation. The treatment of sections 20.370 (1) (fs), 20.566 (1) (hp), 25.29 (1) (a) and 71.30 (10) of the statutes (as it relates to an endangered resources donation designation on a corporate income and franchise tax return) first applies to taxable years beginning on January 1, 2001.
(3) Tuition expense deduction, limitations and proration. The treatment of section 71.05 (6) (b) 28. f. of the statutes first applies to taxable years beginning on January 1 of the year in which this subsection takes effect, except that if this subsection takes effect after July 31 the treatment of section 71.05 (6) (b) 28. f. of the statutes first applies to taxable years beginning on January 1 of the year following the year in which this subsection takes effect.
(4) Itemized deduction credit, educational expenses. The treatment of section 71.07 (5) (a) 8. of the statutes first applies to taxable years beginning on January 1 of the year in which this subsection takes effect, except that if this subsection takes effect after July 31 the treatment of section 71.07 (5) (a) 8. of the statutes first applies to taxable years beginning on January 1 of the year following the year in which this subsection takes effect.
(5) Treatment of deductions for repayments of supplemental unemployment compensation for nonresidents. The treatment of section 71.05 (6) (a) 12. of the statutes (as it relates to repayments of supplemental unemployment compensation) first applies to taxable years beginning on January 1 of the year in which this subsection takes effect, except that if this subsection takes effect after July 31 the treatment of section 71.05 (6) (a) 12. of the statutes (as it relates to repayments of supplemental unemployment compensation) first applies to taxable years beginning on January 1 of the year following the year in which this subsection takes effect.
(6) Refund to Indian tribes of cigarette taxes. The treatment of sections 139.323 (intro.) and 139.325 of the statutes first applies to taxes imposed on the first day of the 2nd month commencing after the effective date of this subsection.
(7) Change of tobacco products tax to excise tax. The treatment of sections 139.76 (1) and (2), 139.803, 139.805 and 139.82 (8) of the statutes first applies to claims for refunds of tobacco product taxes filed and to tobacco product taxes imposed on the first day of the 2nd month commencing after the effective date of this subsection.
(7c) Mass transit fringe benefit exclusion. The treatment of section 71.05 (6) (b) 31. of the statutes first applies to taxable years beginning on January 1 of the year following the year in which this subsection takes effect.
(8) Sales and use tax late filing fee. The treatment of section 77.60 (2) (intro.) of the statutes first applies to returns that are filed for periods beginning after September 30, 1999.
(9) Income tax refunds; formerly married persons. The treatment of section 71.75 (8) of the statutes first applies to a judgment of divorce that is entered on the effective date of this subsection.
(13) Transfer of contaminated lands. The treatment of section 75.17 of the statutes first applies to land for which a tax certificate is issued on the effective date of this subsection.
(13g) Changes to method of taxing certain trusts. The treatment of sections 71.02 (1) and 71.14 (3) (intro.) and (3m) of the statutes first applies to taxable years beginning on January 1, 1999.
(14g) Lottery and gaming credit. The treatment of section 79.10 (10) (bn) of the statutes first applies to the property tax assessments as of January 1, 1999.
(16) Collected taxes retained by the state. The treatment sections 20.835 (4) (g) and 77.76 (3) and (4) of the statutes first applies to the distribution of county sales tax revenues to counties on the first day of the first month beginning after publication.
(20) Modification of the individual income tax system. The treatment of sections 71.01 (16), 71.05 (6) (b) 29. and 71.07 (5) (a) 7. of the statutes first applies to taxable years beginning on January 1, 2000.
(20tx) Income tax filing thresholds. The treatment of section 71.03 (2) (a) 1. of the statutes first applies to taxable years beginning on January 1 of the year in which this subsection takes effect, except that if this subsection takes effect on or after October 1 this act first applies to taxable years beginning on January 1 of the year following the year in which this subsection takes effect.
(20ty) Armed forces member tax credit. The treatment of sections 71.07 (6m)
, 71.08 (1) (intro.) (as it relates to the armed forces member tax credit) and 71.10 (4) (cm) of the statutes first applies to taxable years that begin on January 1, 2000.
(22c) Sustainable urban development zone credit. The treatment of sections 71.05 (6) (a) 15., 71.07 (2dy), 71.08 (1) (intro.) (as it relates to the sustainable urban development zone credit), 71.10 (4) (gv), 71.21 (4), 71.26 (2) (a), 71.28 (1dy), 71.30 (3) (eon), 71.34 (1) (g), 71.45 (2) (a) 10., 71.47 (1dy) and 71.49 (1) (eon) of the statutes first applies to taxable years beginning on January 1 of the year in which this subsection takes effect except that if this subsection takes effect after July 31 the treatment of sections 71.05 (6) (a) 15., 71.07 (2dy), 71.08 (1) (intro.), 71.10 (4) (gv), 71.21 (4), 71.26 (2) (a), 71.28 (1dy), 71.30 (3) (eon), 71.34 (1) (g), 71.45 (2) (a) 10., 71.47 (1dy) and 71.49 (1) (eon) of the statutes first applies to taxable years beginning on January 1 of the year following the year in which this subsection takes effect.
(22d) Development zones credit. The treatment of sections 71.07 (2dx) (b) (intro.), 71.28 (1dx) (b) (intro.) and 71.47 (1dx) (b) (intro.) of the statutes first applies to taxable years beginning on January 1 of the year in which this subsection takes effect except that if this subsection takes effect after July 31 the treatment of sections 71.07 (2dx) (b) (intro.), 71.28 (1dx) (b) (intro.) and 71.47 (1dx) (b) (intro.) of the statutes first applies to taxable years beginning on January 1 of the year following the year in which this subsection takes effect.
(22dd) Activities that do not create nexus. The treatment of section 71.23 (3) (d) of the statutes first applies to taxable years beginning on January 1, 2000.
(22f) Transitional adjustment fee credit. The treatment of section 76.91 (1m) of the statutes first applies retroactively to transitional adjustment fees paid in May 1998.
(22fd) Taxable services. The treatment of sections 71.04 (7) (dr) and 71.25 (9) (dr) of the statutes first applies to taxable years beginning on January 1, 2000.
(22md) Recycling fee. The treatment of section 79.05 (2) (c) of the statutes first applies to distribution payments that are due on the 4th Monday in July, 2000.
(22t)
Partnerships and limited liability companies. The treatment of sections 71.22 (1r), 71.23 (1), 71.25 (5) (a) (intro.)
and (15), 71.26 (3) (L), 71.43 (1) and 71.45 (6) of the statutes first applies to taxable years beginning on January 1, 1999.
(22tm) Per acre value guidelines. The treatment of section 73.03 (2a) of the statutes first applies to per acre value guidelines related to the property tax assessments as of January 1, 2000.
(22tx) Digital broadcasting equipment. The treatment of section 70.111 (25) of the statutes first applies to the property tax assessment as of January 1, 2000.
(23am) Agricultural use value. The treatment of sections
70.32 (2) (c) 1. and 74.48 (2) and (3) of the statutes, the renumbering of 74.48 (1) of the statutes and the creation of 74.48 (1) (b) of the statutes first apply to property that is assessed as of January 1, 2000.
(23b) Motion picture theater equipment. The treatment of section 70.111 (24) of the statutes first applies to the property tax assessments as of January 1, 2000.
(23c) Ad valorem taxpayers, computer exemptions. The treatment of sections
70.11 (39), 76.025 (1) and 76.03 (1) of the statutes first applies to the property tax assessments as of January 1, 2000.
(23cm) Situs of lottery income. The treatment of sections 71.04 (1) (a) and (9), 71.05 (6) (b) 9., 71.23 (1) and (2), 71.25 (5) (b), 71.26 (1) (a), 71.362 (1) and (2), 71.43 (1) and (2), 71.45 (1), (2) (a) 15. and (3r), 71.46 (3) and 71.67 (4) (a) of the statutes first applies to taxable years beginning on January 1, 1999.
(23em) Recycling surcharge. The treatment of sections 77.92 (4) and (4r), 77.93 (intro.), (1) and (4), 77.94 (1) (intro.), (a), (b) and (c), (3) and (4), 77.945 and 77.96 (6), chapter 77 (title) and subchapter VII (title) of chapter 77 of the statutes first applies to taxable years beginning after December 31, 1999.
(23g) Electricity sold for farming. The treatment of section 77.54 (30) (a) 3. of the statutes first applies to electricity sold for use in farming on May 1, 2000.
(23h) Property tax exemption report filing fee. The treatment of section 70.337 (5) of the statutes first applies to filing fees that are due on March 31, 2000.
(23v) Depreciation deductions. The treatment of sections 71.01 (7r), 71.26 (3) (y), 71.365 (1m) and 71.45 (2) (a) 13. of the statutes first applies to property placed in service in taxable years beginning on January 1, 1999.
(23w) Dry cleaning fees. The treatment of section 77.9961 (1) and (2) of the statutes, the renumbering of section 77.9961 (4) of the statutes and the creation of section 77.9961 (4) (b) of the statutes (as it relates to instalment payments) first apply to a license fee instalment payment that is due on April 25, 2000.
(23x) Internal revenue code. The treatment of sections 71.01 (6) (e), (f), (g), (h), (i), (j), (k), (L), (m) and (n), 71.22 (4) (e), (f), (g), (h), (i), (j), (k), (L), (m) and (n) and (4m) (c), (d), (e), (f), (g), (h), (i), (j), (k) and (L), 71.26 (2) (b) 5., 6., 7., 8., 9., 10., 11., 12., 13. and 14., 71.34 (1g) (e), (f), (g), (h), (i), (j), (k), (L), (m) and (n) and 71.42 (2) (d), (e), (f), (g), (h), (i), (j), (k), (L) and (m) of the statutes first applies on the dates that the change to the Internal Revenue Code made by Public Laws 105-178, 105-206 and 105-277 applies for federal income tax purposes.
9,9347
Section 9347.
Initial applicability; technical college system.
(1) Statewide guide. The treatment of sections 20.292 (1) (d) and 38.28 (2) (b) 5. of the statutes first applies to state aid paid in the 1999-2000 fiscal year.
9,9349
Section 9349.
Initial applicability; tourism.
(1m) Confidentiality of customer lists. The treatment of section 41.11 (4m) of the statutes first applies to requests for information from customer lists that are received on the effective date of this subsection.
9,9350
Section 9350.
Initial applicability; transportation.
(1) Camping trailer registration fees. The treatment of section 341.25 (1) (gd) and (i) of the statutes first applies to applications that are submitted to the department of transportation on January 1, 2000.
(2)
Late payment fees for telephonic motor truck registration. The treatment of section 341.19 (1) (b) of the statutes first applies to fees owed for using the telephone call-in procedure under section 341.19 of the statutes on the effective date of this subsection.
(2m) Transportation project commission review. The treatment of section 13.489 (1m) (e) of the statutes first applies to major highway projects for which the department of transportation commences preliminary engineering or design work or studies on April 1, 2000.
(4) Service-of-process fees. The treatment of section 345.09 (2) of the statutes first applies to processes and notices served upon the secretary of transportation under section 345.09 (1) of the statutes on the effective date of this subsection.
(4g) Instructional permits and probationary licenses.
(a) The treatment of sections 343.085 (2m) and 343.32 (2) (bc) of the statutes, the renumbering and amendment of section 343.085 (1) and 343.32 (2) (c) of the statutes and the creation of sections 343.085 (1) (b) and 343.32 (2) (c) 2. of the statutes first apply to licenses and permits applied for on the effective date of this paragraph.
(b) The treatment of sections 343.06 (1) (cm), 343.07 (1) (a), (b), (bm) and (c) and (3) and 343.21 (1) (i) and (ir) of the statutes first applies to licenses and permits applied for on the effective date of this paragraph.
(4h) Operators' licenses issued to children under 18 years of age. The treatment of section 343.17 (3) (a) 13. of the statutes first applies to licenses issued on January 1, 2000, or on the day after the effective date of this subsection, whichever is later.
(4md) Fully allocated cost methodology.
(a) The treatment of section 85.20 (8) of the statutes first applies to bids solicited on the effective date of the emergency rules promulgated under Section 9150 (2bm) (b) of this act.
(b) The treatment of section 85.20 (1) (g) of the statutes first applies to services contracted under a bid solicited on the effective date of the emergency rules promulgated under Section 9150 (2bm) (b) of this act.
(4mg) Local roads improvement program. The treatment of sections 86.31 (2) (b) and (d) 1., 1m., 2. and 3. and (6) (g) and (h) of the statutes, the renumbering and amendment of section 86.31 (2) (d) 5. of the statutes and the creation of section 86.31 (2) (d) 5. a. and b. of the statutes first apply to bids that are solicited and to work performed by county highway departments on the effective date of the emergency rules promulgated under Section 9150 (2bgm) (b) of this act.
(4t) Local segregated account.
(a) The treatment of section 86.30 (11) (a) (intro.) and (b) of the statutes first applies to aids payable under section 86.30 of the statutes, as affected by this act, for calendar year 2001.
(b) The treatment of section 86.30 (11) (a) 2. of the statutes first applies to moneys received or allocated for local highway purposes on January 1, 2001.
(c) The treatment of section 85.20 (6m) (a) (intro.) and (b) of the statutes first applies to aids payable for calendar year 2001 under a contract under section 85.20 of the statutes.
(d) The treatment of section 85.20 (6m) (a) 2. of the statutes first applies to moneys received or allocated for a mass transit system, as defined in section 85.20 (1) (e) of the statutes, on January 1, 2001.
(4z) Transportation enhancement activity and surface transportation discretionary grants. The treatment of sections 85.026 (3) and 85.243 (2) (a) and (ar) of the statutes first applies to grants awarded during the 2001-03 fiscal biennium.
(5) Driving skills test fee. The treatment of section 343.21 (2) of the statutes first applies to applications for an operator's license or endorsement submitted to the department of transportation on December 1, 1999.
(8) General transportation aids; traffic police costs. The treatment of section 86.303 (6) (c) 4. and (cm) of the statutes first applies to aids payable in calendar year 2000.
(9) Urban mass transit operating assistance program. The treatment of section 85.20 (4m) (a) (intro.) of the statutes first applies to aid allocations or aid contracts for urban mass transit system operating expenses for calendar year 2000.
(10c) Weight limits for milk trucks. The treatment of section 348.15 (3) (bg) of the statutes first applies to motor vehicles operated on the effective date of this subsection.
(10d) Salvage vehicle titles. The treatment of sections 342.07 (1) and (2) (a), 342.15 (2), (3) and (6) and 342.16 (1) (a), (c) and (d) of the statutes act first applies to salvage vehicles acquired by a dealer on the effective date of this subsection.
(11g) Suspension of operating privileges for failure to pay certain forfeitures. The treatment of sections 345.47 (1) (b), 800.09 (1) (c), 800.095 (4) (b) 4., 938.17 (2) (d), 938.34 (8) and 938.343 (2) of the statutes first applies to forfeitures imposed on the first day of the second month beginning after publication.
9,9351
Section 9351.
Initial applicability; treasurer.
(1g) Unclaimed property. The renumbering of section 177.01 (10) of the statutes and the creation of section 177.01 (10) (b) of the statutes first apply to credit balances issued by a business association on January 1, 1998.
9,9355
Section 9355.
Initial applicability; veterans affairs.
(1) Mortgage loans. The treatment of section 45.76 (1) (c) of the statutes first applies to applications received by the county veterans' service officer on the effective date of this subsection.
9,9357
Section 9357.
Initial applicability; workforce development.
(3)
Assignment of receiving and disbursing fees. The treatment of sections 767.265 (1), (2h) (by Section 3059) and (2r) and 767.29 (1) (d) (intro.), 1. and 2. of the statutes and the amendment of section 767.265 (1m) of the statutes first apply to annual receiving and disbursing fees that are ordered on the effective date of this subsection.
(4)
Income calculation. The treatment of sections 49.145 (3) (b) 2. and 49.155 (1m) (b) 3. and (c) 1g. and 1h., the renumbering and amendment of section 49.155 (1m) (c) 1. of the statutes and the creation of section 49.155 (1m) (c) 1. a. and b. of the statutes first applies to the calculation of the income of a person who applies for the Wisconsin works program on the effective date of this subsection.
(5) Financial planning services. The treatment of section 49.143 (2) (cr) of the statutes first applies to contracts entered into or renewed on the effective date of this subsection.
(6) Basic education under Wisconsin works. The treatment of section 49.147 (1m) of the statutes first applies to contracts to administer Wisconsin works that are entered into or renewed on the effective date of this subsection.
(6d) Performance bonuses. The treatment of section 49.143 (3g) of the statutes first applies with respect to contracts to administer Wisconsin works that have a term beginning on January 1, 2002.
(7g) Statewide advisory group. The treatment of section 49.143 (1) (am) 1. and (3) of the statutes (with respect to consulting with a statewide advisory group) first applies to performance standards established for Wisconsin works agency contracts having a term beginning on January 1, 2002.
(8g) Return of benefits withheld. The treatment of section 49.143 (2) (ct) of the statutes first applies to contracts having a term that begins on January 1, 2000.
(9c) Distribution of Wisconsin works benefit and service description. The treatment of section 49.143 (2) (es) of the statutes, as created by this act, first applies to contracts entered into or renewed on the effective date of this subsection.
(9yo)
Custody and physical placement in actions affecting the family.
(a) The treatment of sections 20.921 (2) (a), 66.184, 102.27 (2) (a) (by Section 2002c), 120.13 (2) (g), 565.30 (5m) (a) (by Section 3025pa), 632.897 (10) (a) 3., 767.045 (1) (a) 2., (am) and (e) and (4m), 767.078 (1) (a) 1. and (2), 767.11 (12) (b), 767.115 (title) and (4), 767.23 (1) (a), (am), (c) and (k) and (1n), 767.24 (1), (1m), (2) (a), (am), (b) and (c), (4) (c) and (5) (intro.), (a),
(bm), (cm), (dm), (em), (fm), (g) and (jm), 767.242, 767.25 (1) (intro.), (1m) (b) and (c), (4m) (b) and (5), 767.253, 767.254 (2) (intro.), 767.265 (1) (by Section 3055c), (3h), (4) and (6) (a), (b) and (c), 767.267 (1), 767.29 (1m) (intro.), 767.295 (2) (a) (intro.) and (c), 767.303 (1) (by Section 3065cf), 767.32 (1) (b) 4. and (2m), 767.325 (2m), (5m) and (6m), 767.327 (4) and (5m), 767.45 (7), 767.455 (6), 767.477
(1) and (2), 767.51 (3), (3m), (3r), (4), (4g), (4m), (5), (5d) and (5p), 767.53 (intro.), (1) (intro.) and (3), 767.62 (4) and (4m), 802.12 (3) (d) 1. and 3., 808.075 (4) (d) 11. and 948.22 (7) (bm) of the statutes, the renumbering and amendment of section 767.24 (4) (a) of the statutes
and the creation of section 767.24 (4) (a) 3. of the statutes first apply to actions affecting the family, including actions to enforce or modify a judgment or order in an action affecting the family previously granted, that are commenced on the effective date of this paragraph.
(b) The treatment of sections 767.25 (6) (intro.) and 767.261 (intro.) of the statutes first applies to arrearages existing or accruing on the effective date of this paragraph, regardless of when the order on which the arrearages are based was entered.
9,9358
Section 9358.
Initial applicability; other.
(2) Environmental remediation tax incremental financing. The treatment of section 66.462 (1) (c) and (i), (2) and (4) (a) of the statutes first applies to an environmental remediation tax incremental financing district, the written remediation proposal for which is approved by the political subdivision's governing body on the effective date of this subsection.
(4cs) Representation in proceedings involving children in need of protection or services. The treatment of sections
48.20 (8), 48.21 (3) (d), 48.23 (3) and (4) and 48.27 (4) (a) 2. of the statutes, the renumbering and amendment of section 48.23 (2) of the statutes and the creation of section 48.23 (2) (b) of the statutes first apply to proceedings commenced under section 48.13 of the statutes on the effective date of this subsection.
(4ct) Representation in proceedings involving juveniles in need of protection or services. The treatment of sections
938.20 (8), 938.21 (3) (d), 938.23 (2), (3) and (4), 938.243 (1) (e) and 938.27 (4) (b) of the statutes first applies to proceedings commenced under section 938.13 of the statutes on the effective date of this subsection.
