The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB200,1 1Section 1. 71.05 (23) (b) 1. of the statutes is amended to read:
AB200,3,62 71.05 (23) (b) 1. A personal exemption of $700 if the taxpayer is required to file
3a return under s. 71.03 (2) (a) 1. or 2. and $700 for the taxpayer's spouse, except if
4the spouse is filing separately or as a head of household. For taxable years beginning
5after December 31, 2016, the exemption under this subdivision may not be claimed
6by a taxpayer who is eligible for, and claims, the exemption under par. (be).
AB200,2 7Section 2. 71.05 (23) (be) of the statutes is created to read:
AB200,4,3
171.05 (23) (be) For taxable years beginning after December 31, 2016, a personal
2exemption calculated as follows if the taxpayer is required to file a return under s.
371.03 (2) (a) 1. or 2.:
AB200,4,114 1. For a single individual who has a Wisconsin adjusted gross income of less
5than $12,000, an exemption of $8,260. For a single individual who has a Wisconsin
6adjusted gross income of at least $12,000, the exemption is the amount obtained by
7subtracting from $8,260 15.75 percent of Wisconsin adjusted gross income in excess
8of $12,000 but not less than $0, except that if the single individual's Wisconsin
9adjusted gross income is more than $60,000, the individual may not claim the
10exemption under this paragraph but the individual may claim the exemption under
11par. (b).
AB200,4,1912 2. For a head of household who has a Wisconsin adjusted gross income of less
13than $14,000, an exemption of $8,260. For a head of household who has a Wisconsin
14adjusted gross income of at least $14,000, the exemption is the amount obtained by
15subtracting from $8,260 13.50 percent of Wisconsin adjusted gross income in excess
16of $14,000 but not less than $0, except that if the head of household's Wisconsin
17adjusted gross income is more than $70,000, the individual may not claim the
18exemption under this paragraph but the head of household may claim the exemption
19under par. (b).
AB200,5,320 3. For a married couple filing jointly that has an aggregate Wisconsin adjusted
21gross income of less than $20,000, an exemption of $16,520 for the married couple.
22For a married couple filing jointly that has an aggregate Wisconsin adjusted gross
23income of at least $20,000, the exemption is the amount obtained by subtracting, for
24the married couple, from $16,520 18.90 percent of aggregate Wisconsin adjusted
25gross income in excess of $20,000 but not less than $0, except that if the married

1couple's Wisconsin aggregate adjusted gross income is more than $100,000, the
2couple may not claim the exemption under this paragraph but the married couple
3may claim the exemption under par. (b).
AB200,5,114 4. For a married individual filing separately who has a Wisconsin adjusted
5gross income of less than $10,000, an exemption of $8,260. For a married individual
6filing separately who has a Wisconsin adjusted gross income of at least $10,000, the
7exemption is the amount obtained by subtracting from $8,260 18.90 percent of
8Wisconsin adjusted gross income in excess of $10,000 but not less than $0, except that
9if the individual's Wisconsin adjusted gross income is more than $50,000, the
10individual may not claim the exemption under this paragraph but the individual
11may claim the exemption under par. (b).
AB200,3 12Section 3. 71.06 (1q) (intro.) of the statutes is amended to read:
AB200,5,1813 71.06 (1q) Fiduciaries, single individuals, and heads of households; after
142012
to 2016. (intro.) The tax to be assessed, levied, and collected upon the taxable
15incomes of all fiduciaries, except fiduciaries of nuclear decommissioning trust or
16reserve funds, and single individuals and heads of households shall be computed at
17the following rates for taxable years beginning after December 31, 2012, and before
18January 1, 2017
:
AB200,4 19Section 4. 71.06 (1r) of the statutes is created to read:
AB200,5,2420 71.06 (1r) Fiduciaries, single individuals, and heads of households; after
212016.
The tax to be assessed, levied, and collected upon the taxable incomes of all
22fiduciaries, except fiduciaries of nuclear decommissioning trust or reserve funds, and
23single individuals and heads of households shall be computed at the following rates
24for taxable years beginning after December 31, 2016:
AB200,5,2525 (a) On all taxable income from $0 to $7,500, 4.0 percent.
AB200,6,2
1(b) On all taxable income exceeding $7,500 but not exceeding $15,000, 5.84
2percent.
AB200,6,43 (c) On all taxable income exceeding $15,000 but not exceeding $225,000, 6.27
4percent.
AB200,6,65 (d) On all taxable income exceeding $225,000 but not exceeding $500,000, 7.65
6percent.
AB200,6,77 (e) On all taxable income exceeding $500,000, 8.25 percent.
AB200,5 8Section 5. 71.06 (2) (i) (intro.) of the statutes is amended to read:
AB200,6,109 71.06 (2) (i) (intro.) For joint returns, for taxable years beginning after
10December 31, 2012, and before January 1, 2017:
AB200,6 11Section 6. 71.06 (2) (j) (intro.) of the statutes is amended to read:
AB200,6,1312 71.06 (2) (j) (intro.) For married persons filing separately, for taxable years
13beginning after December 31, 2012, and before January 1, 2017:
AB200,7 14Section 7. 71.06 (2) (k) of the statutes is created to read:
AB200,6,1615 71.06 (2) (k) For joint returns, for taxable years beginning after
16December 31, 2016:
AB200,6,1717 1. On all taxable income from $0 to $10,000, 4.0 percent.
AB200,6,1918 2. On all taxable income exceeding $10,000 but not exceeding $20,000, 5.84
19percent.
AB200,6,2120 3. On all taxable income exceeding $20,000 but not exceeding $300,000, 6.27
21percent.
AB200,6,2322 4. On all taxable income exceeding $300,000 but not exceeding $1,000,000, 7.65
23percent.
AB200,6,2424 5. On all taxable income exceeding $1,000,000, 8.25 percent.
AB200,8 25Section 8. 71.06 (2) (L) of the statutes is created to read:
AB200,7,2
171.06 (2) (L) For married persons filing separately, for taxable years beginning
2after December 31, 2016:
AB200,7,33 1. On all taxable income from $0 to $5,000, 4.0 percent.
AB200,7,54 2. On all taxable income exceeding $5,000 but not exceeding $10,000, 5.84
5percent.
AB200,7,76 3. On all taxable income exceeding $10,000 but not exceeding $150,000, 6.27
7percent.
AB200,7,98 4. On all taxable income exceeding $150,000 but not exceeding $500,000, 7.65
9percent.
AB200,7,1010 5. On all taxable income exceeding $500,000, 8.25 percent.
AB200,9 11Section 9. 71.06 (2e) (a) of the statutes is amended to read:
AB200,8,712 71.06 (2e) (a) For taxable years beginning after December 31, 1998, and before
13January 1, 2000, the maximum dollar amount in each tax bracket, and the
14corresponding minimum dollar amount in the next bracket, under subs. (1m) and (2)
15(c) and (d), and for taxable years beginning after December 31, 1999, and before
16January 1, 2017,
the maximum dollar amount in each tax bracket, and the
17corresponding minimum dollar amount in the next bracket, under subs. (1n), (1p) (a)
18to (c), (1q) (a) and (b), and (2) (e), (f), (g) 1. to 3., (h) 1. to 3., (i) 1. and 2., and (j) 1. and
192., shall be increased each year by a percentage equal to the percentage change
20between the U.S. consumer price index for all urban consumers, U.S. city average,
21for the month of August of the previous year and the U.S. consumer price index for
22all urban consumers, U.S. city average, for the month of August 1997, as determined
23by the federal department of labor, except that for taxable years beginning after
24December 31, 2000, and before January 1, 2002, the dollar amount in the top bracket
25under subs. (1p) (c) and (d), (2) (g) 3. and 4. and (h) 3. and 4. shall be increased by a

1percentage equal to the percentage change between the U.S. consumer price index
2for all urban consumers, U.S. city average, for the month of August of the previous
3year and the U.S. consumer price index for all urban consumers, U.S. city average,
4for the month of August 1999, as determined by the federal department of labor,
5except that for taxable years beginning after December 31, 2011, the adjustment may
6occur only if the resulting amount is greater than the corresponding amount that was
7calculated for the previous year.
AB200,10 8Section 10. 71.06 (2e) (b) of the statutes is amended to read:
AB200,8,209 71.06 (2e) (b) For taxable years beginning after December 31, 2009, and before
10January 1, 2017,
the maximum dollar amount in each tax bracket, and the
11corresponding minimum dollar amount in the next bracket, under subs. (1p) (d), (1q)
12(c), and (2) (g) 4., (h) 4., (i) 3., and (j) 3., and the dollar amount in the top bracket under
13subs. (1p) (e), (1q) (d), and (2) (g) 5., (h) 5., (i) 4., and (j) 4., shall be increased each year
14by a percentage equal to the percentage change between the U.S. consumer price
15index for all urban consumers, U.S. city average, for the month of August of the
16previous year and the U.S. consumer price index for all urban consumers, U.S. city
17average, for the month of August 2008, as determined by the federal department of
18labor, except that for taxable years beginning after December 31, 2011, the
19adjustment may occur only if the resulting amount is greater than the corresponding
20amount that was calculated for the previous year.
AB200,11 21Section 11. 71.06 (2e) (bg) of the statutes is created to read:
AB200,9,522 71.06 (2e) (bg) For taxable years beginning after December 31, 2016, the dollar
23amount in each tax bracket under subs. (1r) and (2) (k) and (L) shall be increased each
24year by a percentage equal to the percentage change between the U.S. consumer
25price index for all urban consumers, U.S. city average, for the month of August of the

1previous year and the U.S. consumer price index for all urban consumers, U.S. city
2average, for the month of August 2013, as determined by the federal department of
3labor, except that for taxable years beginning after December 31, 2017, the
4adjustment may occur only if the resulting amount is greater than the corresponding
5amount that was calculated for the previous year.
AB200,12 6Section 12. 71.06 (2m) of the statutes is amended to read:
AB200,9,107 71.06 (2m) Rate changes. If a rate under sub. (1), (1m), (1n), (1p), (1q), (1r),
8or (2) changes during a taxable year, the taxpayer shall compute the tax for that
9taxable year by the methods applicable to the federal income tax under section 15 of
10the Internal Revenue Code.
AB200,13 11Section 13. 71.06 (2s) (d) of the statutes is amended to read:
AB200,9,2512 71.06 (2s) (d) For taxable years beginning after December 31, 2000, with
13respect to nonresident individuals, including individuals changing their domicile
14into or from this state, the tax brackets under subs. (1p), (1q), (1r), and (2) (g), (h),
15(i), and (j), (k), and (L) shall be multiplied by a fraction, the numerator of which is
16Wisconsin adjusted gross income and the denominator of which is federal adjusted
17gross income. In this paragraph, for married persons filing separately “ adjusted
18gross income" means the separate adjusted gross income of each spouse, and for
19married persons filing jointly “adjusted gross income" means the total adjusted gross
20income of both spouses. If an individual and that individual's spouse are not both
21domiciled in this state during the entire taxable year, the tax brackets under subs.
22(1p), (1q), (1r), and (2) (g), (h), (i), and (j), (k), and (L) on a joint return shall be
23multiplied by a fraction, the numerator of which is their joint Wisconsin adjusted
24gross income and the denominator of which is their joint federal adjusted gross
25income.
AB200,14
1Section 14. 71.07 (5n) (e) of the statutes is created to read:
AB200,10,52 71.07 (5n) (e) Sunset. No credit may be claimed under this subsection for
3taxable years beginning after December 31, 2016. Credits under this subsection for
4taxable years that begin before January 1, 2017, may be carried forward to taxable
5years that begin after December 31, 2016.
AB200,15 6Section 15. 71.125 (1) of the statutes is amended to read:
AB200,10,107 71.125 (1) Except as provided in sub. (2), the tax imposed by this chapter on
8individuals and the rates under s. 71.06 (1), (1m), (1n), (1p), (1q), (1r), and (2) shall
9apply to the Wisconsin taxable income of estates or trusts, except nuclear
10decommissioning trust or reserve funds, and that tax shall be paid by the fiduciary.
AB200,16 11Section 16. 71.125 (2) of the statutes is amended to read:
AB200,10,1612 71.125 (2) Each electing small business trust, as defined in section 1361 (e) (1)
13of the Internal Revenue Code, is subject to tax at the highest rate under s. 71.06 (1),
14(1m), (1n), (1p), or (1q), or (1r), whichever taxable year is applicable, on its income
15as computed under section 641 of the Internal Revenue Code, as modified by s. 71.05
16(6) to (12), (19) and (20).
AB200,17 17Section 17. 71.17 (6) of the statutes is amended to read:
AB200,10,2118 71.17 (6) Funeral trusts. If a qualified funeral trust makes the election under
19section 685 of the Internal Revenue Code for federal income tax purposes, that
20election applies for purposes of this chapter and each trust shall compute its own tax
21and shall apply the rates under s. 71.06 (1), (1m), (1n), (1p), or (1q), or (1r).
AB200,18 22Section 18. 71.64 (9) (b) (intro.) of the statutes is amended to read:
AB200,11,223 71.64 (9) (b) (intro.) The department shall from time to time adjust the
24withholding tables to reflect any changes in income tax rates, any applicable surtax

1or any changes in dollar amounts in s. 71.06 (1), (1m), (1n), (1p), (1q), (1r), and (2)
2resulting from statutory changes, except as follows:
AB200,19 3Section 19. 71.67 (5) (a) of the statutes is amended to read:
AB200,11,94 71.67 (5) (a) Wager winnings. A person holding a license to sponsor and
5manage races under s. 562.05 (1) (b) or (c) shall withhold from the amount of any
6payment of pari-mutuel winnings under s. 562.065 (3) (a) or (3m) (a) an amount
7determined by multiplying the amount of the payment by the highest rate applicable
8to individuals under s. 71.06 (1) (a) to (c), (1m), (1n), (1p), or (1q), or (1r) if the amount
9of the payment is more than $1,000.
AB200,20 10Section 20. 71.67 (5m) of the statutes is amended to read:
AB200,11,1711 71.67 (5m) Withholding from payments to purchase assignment of lottery
12prize.
A person that purchases an assignment of a lottery prize shall withhold from
13the amount of any payment made to purchase the assignment the amount that is
14determined by multiplying the amount of the payment by the highest rate applicable
15to individuals under s. 71.06 (1) (a) to (c), (1m), (1n), (1p), or (1q), or (1r). Subsection
16(5) (b), (c) and (d), as it applies to the amounts withheld under sub. (5) (a), applies
17to the amount withheld under this subsection.
AB200,11,1818 (End)
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