SB40-SSA1-SA1,97,1615
60.33
(8p) Traveling sales crew worker permits. Stamp or endorse traveling
16sales crew worker permits at the request of an employer under s. 103.34 (11) (c).".
SB40-SSA1-SA1,97,2119
60.23
(25) Self-insured health plans. Provide health care benefits
not
20provided under the Healthy Wisconsin Plan under ch. 260 to its officers and
21employees on a self-insured basis, subject to s. 66.0137 (4).".
SB40-SSA1-SA1,98,2
161.25
(6p) To stamp or endorse traveling sales crew worker permits at the
2request of an employer under s. 103.34 (11) (c).
SB40-SSA1-SA1,98,54
62.09
(11) (kp)
The clerk shall stamp or endorse traveling sales crew worker
5permits at the request of an employer under s. 103.34 (11) (c).".
SB40-SSA1-SA1,98,24
8"62.13
(5) (i) Any person suspended, reduced, suspended and reduced, or
9removed by the board may appeal from the order of the board to the circuit court by
10serving written notice of the appeal on the secretary of the board within 10 days after
11the order is filed. Within 5 days after receiving written notice of the appeal, the board
12shall certify to the clerk of the circuit court the record of the proceedings, including
13all documents, testimony and minutes. The action shall then be at issue and shall
14have precedence over any other cause of a different nature pending in the court,
15which shall always be open to the trial thereof. The court shall upon application of
16the accused or of the board fix a date of trial, which shall not be later than 15 days
17after such application except by agreement. The trial shall be by the court and upon
18the return of the board, except that the court may require further return or the taking
19and return of further evidence by the board. The question to be determined by the
20court shall be: Upon the evidence is there just cause, as described under par. (em),
21to sustain the charges against the accused? No costs shall be allowed either party and
22the clerk's fees shall be paid by the city. If the order of the board is reversed, the
23accused shall be forthwith reinstated and entitled to pay as though in continuous
24service.
If the order of the board is sustained it shall be final and conclusive.".
SB40-SSA1-SA1,99,3
2"
Section 1873j. 62.61 of the statutes is renumbered 62.61 (1) (intro.) and
3amended to read:
SB40-SSA1-SA1,99,54
62.61
(1) (intro.) The common council of a 1st class city may, by ordinance or
5resolution,
provide do any of the following:
SB40-SSA1-SA1,99,9
6(a) Provide for, including the payment of premiums of, general hospital,
7surgical and group insurance for
both active and retired city officers and city
8employees and their respective dependents in private companies
, or may, by
9ordinance or resolution, elect.
SB40-SSA1-SA1,99,13
10(c) Elect to offer to all of its employees a health care coverage plan through a
11program offered by the group insurance board under ch. 40. Municipalities
which 12that elect to participate under s. 40.51 (7) are subject to the applicable sections of ch.
1340 instead of this section.
SB40-SSA1-SA1,99,21
14(2) Contracts for insurance under this section may be entered into for active
15officers and employees separately from contracts for retired officers and employees.
16Appropriations may be made for the purpose of financing insurance under this
17section. Moneys accruing to a fund to finance insurance under this section, by
18investment or otherwise, may not be diverted for any other purpose than those for
19which the fund was set up or to defray management expenses of the fund or to
20partially pay premiums to reduce costs to the city or to persons covered by the
21insurance, or both.
SB40-SSA1-SA1,100,3
162.61
(1) (b) Subject to s. 260.37, provide for, including the payment of
2premiums of, group health insurance for active city officers and city employees and
3their respective dependents.".
SB40-SSA1-SA1,100,136
66.0137
(4) Self-insured health plans. If a city, including a 1st class city, or
7a village provides health care benefits
not provided under the Healthy Wisconsin
8Plan under ch. 260 under its home rule power, or if a town provides health care
9benefits
not provided under the Healthy Wisconsin Plan under ch. 260, to its officers
10and employees on a self-insured basis, the self-insured plan shall comply with ss.
1149.493 (3) (d), 631.89, 631.90, 631.93 (2), 632.746 (10) (a) 2. and (b) 2., 632.747 (3),
12632.85, 632.853, 632.855, 632.87 (4)
, (5), and (6), 632.895 (9) to (14), 632.896
, and
13767.513 (4).
SB40-SSA1-SA1,100,1815
66.0137
(4m) (b) A political subdivision and one or more other political
16subdivisions, that together have at least 100 employees, may jointly provide health
17care benefits
not provided under the Healthy Wisconsin Plan under ch. 260 to their
18officers and employees on a
self insured self-insured basis.
SB40-SSA1-SA1,101,520
66.0137
(5) Hospital, accident, and life insurance. The Subject to s. 260.37,
21the state or a local governmental unit may provide for the payment of premiums for
22hospital, surgical and other health and accident insurance and life insurance for
23employees and officers and their spouses and dependent children. A local
24governmental unit may also provide for the payment of premiums for hospital and
1surgical care for its retired employees. In addition, a local governmental unit may,
2by ordinance or resolution, elect to offer to all of its employees a health care coverage
3plan through a program offered by the group insurance board under ch. 40. A local
4governmental unit that elects to participate under s. 40.51 (7) is subject to the
5applicable sections of ch. 40 instead of this subsection.".
SB40-SSA1-SA1,101,2112
70.11
(39) Computers. If the owner of the property fulfills the requirements
13under s. 70.35, mainframe computers, minicomputers, personal computers,
14networked personal computers, servers, terminals, monitors, disk drives, electronic
15peripheral equipment, tape drives, printers, basic operational programs, systems
16software, and prewritten software. The exemption under this subsection does not
17apply to
automatic teller machines, custom software, fax machines, copiers,
18equipment with embedded computerized components or telephone systems,
19including equipment that is used to provide telecommunications services, as defined
20in s. 76.80 (3). For the purposes of s. 79.095, the exemption under this subsection
21does not apply to property that is otherwise exempt under this chapter.".
SB40-SSA1-SA1,101,24
23"
Section 1932r. 70.11 (21) (a) of the statutes is renumbered 70.11 (21) (am) and
24amended to read:
SB40-SSA1-SA1,102,15
170.11
(21) (am) All property purchased or constructed as a waste treatment
2facility used
for the treatment of exclusively and directly to remove, store, or cause
3a physical or chemical change in industrial
wastes, as defined in s. 281.01 (5), waste 4or air contaminants
, as defined in s. 285.01 (1), but not for other wastes, as defined
5in s. 281.01 (7), for the purpose of abating or eliminating pollution of surface waters,
6the air, or waters of the state if that property is not used to grow agricultural products
7for sale and, if the property's owner is taxed under ch. 76, if the property is approved
8by the department of revenue.
For the purposes of this subsection, "industrial waste"
9also includes wood chips, sawdust, and other wood residue from the paper and wood
10products manufacturing process that can be used as fuel and would otherwise be
11considered superfluous, discarded, or fugitive material. The department of natural
12resources and department of health and family services shall make
13recommendations upon request to the department of revenue regarding such
14property. All property purchased or upon which construction began prior to
15July 31, 1975, shall be subject to s. 70.11 (21), 1973 stats.
SB40-SSA1-SA1,102,1717
70.11
(21) (ab) In this subsection:
SB40-SSA1-SA1,102,1818
1. "Air contaminants" has the meaning given in s. 285.01 (1).
SB40-SSA1-SA1,102,2319
2. "Industrial waste" means waste resulting from any process of industry,
20trade, or business, or the development of any natural resource, that has no monetary
21or market value, except as provided in subd. 3. b., and that would otherwise be
22considered superfluous, discarded, or fugitive material. "Industrial waste" does not
23include other wastes, as defined in s. 281.01 (7).
SB40-SSA1-SA1,102,2524
3. "Used exclusively" means to the exclusion of all other uses except any of the
25following:
SB40-SSA1-SA1,103,1
1a. For other use not exceeding 5 percent of total use.
SB40-SSA1-SA1,103,72
b. To produce heat or steam for a manufacturing process, if the fuel consists of
3either 95 percent or more industrial waste that would otherwise be considered
4superfluous, discarded, or fugitive material or 50 percent or more of wood chips,
5sawdust, or other wood residue from the paper and wood products manufacturing
6process, if the wood chips, sawdust, or other wood residue would otherwise be
7considered superfluous, discarded, or fugitive material.".
SB40-SSA1-SA1,103,1210
70.11
(41p) Healthy Wisconsin Authority. All property owned by the Healthy
11Wisconsin Authority, provided that use of the property is primarily related to the
12purposes of the authority.".
SB40-SSA1-SA1,103,1815
70.32
(2) (c) 1g. "Agricultural land" means land, exclusive of buildings and
16improvements and the land necessary for their location and convenience, that is
17devoted primarily to agricultural use, as defined by rule
, not including any land that
18is platted and zoned for residential, commercial, or industrial use.".
SB40-SSA1-SA1,103,2321
71.05
(6) (b) 44. For taxable years beginning after December 31, 2006, the
22amount of any incentive payment received by an individual under s. 23.33 (5r) in the
23taxable year to which the claim relates.".
SB40-SSA1-SA1,104,1812
71.22
(9a) "Qualified real estate investment trust" means a real estate
13investment trust, except a real estate investment trust of which more than 50
14percent of the voting power or value of the beneficial interests or shares are owned
15or controlled, directly or indirectly, by a single entity that is subject to sections
301 16to
385 of the Internal Revenue Code, that is not exempt under s. 71.26 (1), and that
17is not a real estate investment trust or a qualified real estate trust subsidiary under
18section
856 (i) of the Internal Revenue Code.
SB40-SSA1-SA1,105,220
71.22
(9b) "Qualified regulated investment company" means a regulated
21investment company, except a regulated investment company of which more than 50
22percent of the voting power or value of the beneficial interests or shares are owned
23or controlled, directly or indirectly, by a single entity that is subject to sections
301
1to
385 of the Internal Revenue Code, that is not exempt under s. 71.26 (1), and that
2is not a regulated investment company.
SB40-SSA1-SA1,105,54
71.22
(9c) "Real estate investment trust" means a real estate investment trust
5under section
856 of the Internal Revenue Code.
SB40-SSA1-SA1,105,87
71.22
(9d) "Real estate mortgage investment conduit" means a real estate
8mortgage investment conduit under section
860D of the Internal Revenue Code.
SB40-SSA1-SA1,105,1110
71.22
(9e) "Regulated investment company" means a regulated investment
11company under section
851 of the Internal Revenue Code.".
SB40-SSA1-SA1,105,1914
71.22
(9) "Person" includes corporations, unless the context requires
15otherwise.
"Person" may include, as determined by the department, any individual,
16partnership, general partner of a partnership, limited liability company, registered
17limited liability partnership, foreign limited liability partnership, syndicate, estate,
18trust, trustee in bankruptcy, receiver, executor, administrator, assignee, or
19organization.".
SB40-SSA1-SA1,105,22
2271.255 Combined reporting. (1) Definitions. In this section:
SB40-SSA1-SA1,106,3
1(a) "Combined group" means the group of all persons whose income and
2apportionment factors are considered under sub. (2) to determine the taxpayer's
3share of the net business income or loss that is apportionable to this state.
SB40-SSA1-SA1,106,64
(b) "Combined report" means a return under s. 71.24 that is filed on a form
5prescribed by the department that specifies the income, credits, and tax of each
6taxpayer member of a commonly controlled group operating as a unitary business.
SB40-SSA1-SA1,106,87
(c) "Commonly controlled group" means any of the following, but does not
8include an insurer that is exempt from taxation under s. 71.45 (1):
SB40-SSA1-SA1,106,159
1. A parent corporation and any corporation or chain of corporations that are
10connected to the parent corporation by direct or indirect ownership by the parent
11corporation if the parent corporation owns stock representing more than 50 percent
12of the voting power of at least one of the connected corporations or if the parent
13corporation or any of the connected corporations owns stock that cumulatively
14represents more than 50 percent of the voting power of each of the connected
15corporations.
SB40-SSA1-SA1,106,1816
2. Any 2 or more corporations if a common owner, regardless of whether or not
17the owner is a corporation, directly or indirectly owns stock representing more than
1850 percent of the voting power of the corporations or the connected corporations.
SB40-SSA1-SA1,106,2019
3. Any 2 or more corporations if stock representing more than 50 percent of the
20voting power in each corporation are interests that cannot be separately transferred.
SB40-SSA1-SA1,106,2521
4. Any 2 or more corporations if stock representing more than 50 percent of the
22voting power in each corporation is directly owned by, or for the benefit of, family
23members. In this subdivision, "family member" means an individual related by
24blood, marriage, or adoption within the 2nd degree of kinship as computed under s.
25852.03 (2), 1995 stats., or the spouse of such an individual.
SB40-SSA1-SA1,107,7
1(d) "Corporation" means a corporation, as defined in s. 71.22 (1k), that,
2regardless of where the corporation is located, would be subject to the taxes imposed
3under this chapter, if the corporation were doing business in this state. For purposes
4of this section, the business conducted by a pass-through entity that is directly or
5indirectly held by a corporation is considered the corporation's business
6proportionate to the corporation's distributive share of the pass-through entity's
7income. "Corporation" does not include a tax-option corporation.
SB40-SSA1-SA1,107,88
(e) "Department" means the department of revenue.