SB111,826,323 67.12 (12) (h) Paragraph (e) 2. does not apply to borrowing by the school board
24of a school district created by a reorganization under s. 117.105, or by the school
25board from which territory is detached to create a school district under s. 117.105,

1for the purpose of financing any assets or liabilities apportioned to the school district
2or assets apportioned to another school district under s. 117.105 (1m), or (2m), or
3(4m)
.
SB111,1209 4Section 1209 . 69.03 (15) of the statutes is amended to read:
SB111,826,85 69.03 (15) Periodically provide to each county child support agency under s.
659.53 (5) a list of names and, notwithstanding s. 69.20 (2) (a), addresses of registrants
7who reside in that county for whom no father's only one parent's name has been
8inserted on the registrant's birth record within 6 months of birth.
SB111,1210 9Section 1210 . 69.11 (4) (b) of the statutes is amended to read:
SB111,826,2310 69.11 (4) (b) The state registrar may amend an item on a birth record that
11affects information about the name, sex, date of birth, place of birth, parent's name,
12or parent's marital status of the mother if 365 days have elapsed since the occurrence
13of the event that is the subject of the birth record, if the amendment is at the request
14of a person with a direct and tangible interest in the record and is in the manner
15prescribed by the state registrar, and if the amendment is accompanied by 2 items
16of documentary evidence from early childhood that are sufficient to prove that the
17item to be changed is in error and by the affidavit of the person requesting the
18amendment. A change in the marital status on the birth record may be made under
19this paragraph only if the marital status is inconsistent with information concerning
20the father or husband
that appears on the birth record. This paragraph may not be
21used to add to or delete from a birth record the name of a parent, to change the
22identity of a parent named on the birth record, or to effect a name change prohibited
23under s. 301.47.
SB111,1211 24Section 1211 . 69.12 (5) of the statutes is amended to read:
SB111,827,5
169.12 (5) A change in the marital status on the record of birth may be requested
2under this section only if the marital status is inconsistent with father or husband
3information appearing on the birth record. This section may not be used to add or
4delete the name of a parent on the record of birth or change the identity of either
5parent named on the birth record.
SB111,1212 6Section 1212 . 69.13 (2) (b) 4. of the statutes is amended to read:
SB111,827,117 69.13 (2) (b) 4. If relevant to the correction sought, a certified copy of a marriage
8document, divorce or annulment record, or a final divorce decree that indicates that
9the mother was not married to the person listed as her husband spouse at any time
10during the pregnancy, a legal name change order, or any other legal document that
11clarifies the disputed information.
SB111,1213 12Section 1213 . 69.14 (1) (c) 4. of the statutes is amended to read:
SB111,827,1613 69.14 (1) (c) 4. In the absence of a person under subds. 1. to 3., the father or
14mother, father, or mother's spouse, or in the absence of the father or the mother's
15spouse
and the inability of the mother, the person responsible for the premises where
16the birth occurs.
SB111,1214 17Section 1214 . 69.14 (1) (e) (title) and 1. of the statutes are amended to read:
SB111,827,2318 69.14 (1) (e) (title) Father's Spouse's or father's name. 1. If Except as provided
19in par. (h), if
the mother of a registrant under this section was married at any time
20from the conception to the birth of the registrant, the name of the husband spouse
21of the mother shall be entered on the birth record as the a legal father parent of the
22registrant. The name of the father parent entered under this subdivision may not
23be changed except by a proceeding under ch. 767.
SB111,1215 24Section 1215 . 69.14 (1) (f) 1. of the statutes is amended to read:
SB111,828,6
169.14 (1) (f) 1. a. Except as provided under subd. 1. b., if the mother of a
2registrant of a birth record under this section is married to the father of the
3registrant
at any time from the conception to the birth of the registrant, the given
4name and surname which that the mother and father of the registrant and her
5spouse
enter for the registrant on the birth record shall be the given name and
6surname filed and registered on the birth record.
SB111,828,157 b. If the mother of a registrant of a birth record under this section is married
8to the father of the registrant at any time from the conception to the birth of the
9registrant and the mother is separated or divorced from the father of the registrant
10at the time of birth, the given name and surname which that the parent of the
11registrant with actual custody enters for the registrant on the birth record shall be
12the given name and surname filed and registered on the birth record, except that if
13a court has granted legal custody of the registrant, the given name and surname
14which that the person with legal custody enters for the registrant on the birth record
15shall be the given name and surname filed and registered on the birth record.
SB111,828,2316 c. If the mother of a registrant of a birth record under this section is not married
17to the father of the registrant at any time from the conception to the birth of the
18registrant, the given name and surname which that the mother of the registrant
19enters for the registrant on the birth record shall be the given name and surname
20filed and registered on the birth record, except that if a court has granted legal
21custody of the registrant, the given name and surname which that the person with
22legal custody enters for the registrant on the birth record shall be the given name and
23surname filed and registered on the birth record.
SB111,1216 24Section 1216 . 69.14 (1) (g) of the statutes is amended to read:
SB111,829,7
169.14 (1) (g) Birth by artificial insemination. If the registrant of a birth record
2under this section is born as a result of artificial insemination under the
3requirements of s. 891.40, the husband spouse of the woman person inseminated
4shall be considered the father a parent of the registrant on the birth record. If the
5registrant is born as a result of artificial insemination which does not satisfy the
6requirements of s. 891.40, the information about the father of the registrant shall be
7omitted from the registrant's birth record.
SB111,1217 8Section 1217 . 69.14 (2) (b) 2. d. of the statutes is amended to read:
SB111,829,129 69.14 (2) (b) 2. d. The full name of the father or the mother's spouse, except that
10if the mother was not married at the time of conception or birth or between conception
11and birth of the registrant, the name of the father may not be entered except as
12provided under s. 69.15 (3).
SB111,1218 13Section 1218 . 69.15 (1) of the statutes is amended to read:
SB111,829,1814 69.15 (1) Birth record information changes. The state registrar may change
15information on a birth record registered in this state which was correct at the time
16the birth record was filed under a court or administrative order issued in this state,
17in another state or in Canada or under the valid order of a court of any federally
18recognized Indian tribe, band, or nation if all of the following occur:
SB111,829,2019 (a) The order provides for an adoption, name change, or name change with sex
20change or establishes paternity; and or parentage.
SB111,829,2521 (b) A clerk of court or, for a paternity or parentage action, a clerk of court or
22county child support agency under s. 59.53 (5), sends the state registrar a certified
23report of an order of a court in this state in the method prescribed by the state
24registrar or, in the case of any other order, the state registrar receives a certified copy
25of the order and the proper fee under s. 69.22.
SB111,1219
1Section 1219. 69.15 (3) (title) and (a) (intro.), 1., 2. and 3. of the statutes are
2amended to read:
SB111,830,73 69.15 (3) (title) Paternity Parentage. (a) (intro.) If the state registrar receives
4an order under sub. (1) that establishes paternity or determines that the man person
5whose name appears on a registrant's birth record is not the father parent of the
6registrant, or a report under s. 767.804 (1) (c) that shows a conclusive determination
7of paternity, the state registrar shall do the following, as appropriate:
SB111,830,118 1. Prepare under sub. (6) a new record omitting the father's parent's name if
9the order determines that the man person whose name appears on a registrant's
10birth record is not the father parent of the registrant and if there is no adjudicated
11father.
SB111,830,1412 2. Prepare under sub. (6) a new record for the subject of a paternity action
13changing the name of the father parent if the name of the adjudicated father is
14different than the name of the man person on the birth record.
SB111,830,1715 3. Except as provided under subd. 4., insert the name of the adjudicated or
16conclusively determined father on the original birth record if the name of the father
17that parent was omitted on the original record.
SB111,1220 18Section 1220 . 69.15 (3) (b) 1., 2., 3. and 4. (intro.), a. and b. of the statutes are
19amended to read:
SB111,831,320 69.15 (3) (b) 1. Except as provided under par. (c), if the state registrar receives
21a statement acknowledging paternity parentage in the manner prescribed by the
22state registrar and signed by both of the birth natural parents of a child determined
23to be a marital child under s. 767.803, a certified copy of the parents' marriage record,
24and the fee required under s. 69.22 (5) (b) 1., the state registrar shall insert the name
25of the husband spouse of the person who gave birth from the marriage record as the

1father parent if the name of the father that parent was omitted on the original birth
2record. The state registrar shall include for the acknowledgment the items in s.
3767.813 (5g).
SB111,831,84 2. Except as provided under par. (c), if the parent of a child determined to be
5a marital child under s. 767.803 dies after his or her marriage and before the
6statement acknowledging paternity parentage has been signed, the state registrar
7shall insert the name of the father parent under subd. 1. upon receipt of a court order
8determining that the husband spouse was the father parent of the child.
SB111,831,199 3. Except as provided under par. (c), if the state registrar receives a statement
10acknowledging paternity parentage in the method prescribed by the state registrar
11and signed by both parents, neither of whom was under the age of 18 years when the
12form was signed, along with the fee under s. 69.22, the state registrar shall insert the
13name of the father parent under subd. 1. The state registrar shall mark the record
14to show that the acknowledgement is on file. The acknowledgement shall be
15available to the department of children and families or a county child support agency
16under s. 59.53 (5) pursuant to the program responsibilities under s. 49.22 or to any
17other person with a direct and tangible interest in the record. The state registrar
18shall include on the acknowledgment the information in s. 767.805 and the items in
19s. 767.813 (5g).
SB111,831,2420 4. (intro.) If a registrant has not reached the age of 18 years and if any of the
21following indicate, in a statement acknowledging paternity parentage under subd.
221. or 3., that the given name or surname, or both, of the registrant should be changed
23on the birth record, the state registrar shall enter the name indicated on the birth
24record without a court order:
SB111,832,2
1a. The mother of the parent who gave birth to the registrant, except as provided
2under subd. 4. b. and c.
SB111,832,43 b. The father of natural parent who did not give birth to the registrant if the
4father
that parent has legal custody of the registrant.
SB111,1221 5Section 1221 . 69.15 (3) (b) 3m. of the statutes is created to read:
SB111,832,126 69.15 (3) (b) 3m. Except as provided in par. (c), if the state registrar receives
7an acknowledgement of parentage on a form prescribed by the state registrar and
8signed by both of the people presumed to be natural parents under s. 891.41 (1) (b),
9a certified copy of the parents' marriage certificate, and the fee required under s.
1069.22 (5) (b) 1., the state registrar shall insert the name of the spouse from the
11marriage certificate as a parent if the name of that parent was omitted on the original
12birth certificate.
SB111,1222 13Section 1222 . 69.15 (3) (d) of the statutes is amended to read:
SB111,832,1614 69.15 (3) (d) The method prescribed by the state registrar for acknowledging
15paternity parentage shall require that the social security number of each of the
16registrant's parents be provided.
SB111,1223 17Section 1223 . 69.15 (3m) (title) and (a) (intro.) of the statutes are amended to
18read:
SB111,832,2219 69.15 (3m) (title) Rescission of statement acknowledging paternity
20parentage. (a) (intro.) A statement acknowledging paternity parentage that is filed
21with the state registrar under sub. (3) (b) 3. may be rescinded by either person who
22signed the statement as a parent of the registrant if all of the following apply:
SB111,1224 23Section 1224 . 69.15 (3m) (a) 3. and (b) of the statutes are amended to read:
SB111,833,324 69.15 (3m) (a) 3. The person rescinding the statement files a rescission in the
25method prescribed under subd. 2. before the day on which a court or circuit court

1commissioner makes an order in an action affecting the family involving the man
2person who signed the statement and the child who is the subject of the statement
3or before 60 days elapse after the statement was filed, whichever occurs first.
SB111,833,74 (b) If the state registrar, within the time required under par. (a) 3., receives a
5rescission in the method prescribed by the state registrar, along with the proper fee
6under s. 69.22, the state registrar shall prepare under sub. (6) a new record omitting
7the father's parent's name if it was inserted under sub. (3) (b).
SB111,1225 8Section 1225 . 70.03 (1) of the statutes is amended to read:
SB111,833,219 70.03 (1) In chs. 70 to 76, 78, and 79, “real property," “real estate," and “land"
10include not only the land itself but all buildings and , fixtures, improvements thereon,
11and all fixtures and, leases, rights , and privileges appertaining thereto, including
12assets that cannot be taxed separately as real property, but are inextricably
13intertwined with the real property, enable the real property to achieve its highest and
14best use, and are transferable to future owners,
except as provided in sub. (2) and
15except that for the purpose of time-share property, as defined in s. 707.02 (32), real
16property does not include recurrent exclusive use and occupancy on a periodic basis
17or other rights, including, but not limited to, membership rights, vacation services,
18and club memberships. In this subsection, “lease” means a right in real estate that
19is related primarily to the property and not to the labor, skill, or business acumen of
20the property owner or tenant. In this subsection, “highest and best use” has the
21meaning given in s. 70.32 (1).
SB111,1226 22Section 1226. 70.11 (4) (a) 1m. of the statutes is created to read:
SB111,834,223 70.11 (4) (a) 1m. Property owned and used exclusively by a community health
24center that receives a federal grant under 42 USC 254b, is exempt from federal
25income taxation under section 501 (c) (3) of the Internal Revenue Code, and annually

1treats at least 30,000 patients, but not exceeding 25 acres of land necessary for
2location and convenience of buildings while such property is not used for profit.
SB111,1227 3Section 1227 . 70.32 (1) of the statutes is amended to read:
SB111,834,234 70.32 (1) Real property shall be valued by the assessor in the manner specified
5in the Wisconsin property assessment manual provided under s. 73.03 (2a) at its
6highest and best use
from actual view or from the best information that the assessor
7can practicably obtain, at the full value which could ordinarily be obtained therefor
8at private sale. In determining the value, the assessor shall consider recent
9arm's-length sales of the property to be assessed if according to professionally
10acceptable appraisal practices those sales conform to recent arm's-length sales of
11reasonably comparable property; recent arm's-length sales of reasonably
12comparable property; and all factors that, according to professionally acceptable
13appraisal practices, affect the value of the property to be assessed. In this subsection,
14“arm's-length sale" means a sale between a willing buyer and willing seller, neither
15being under compulsion to buy or sell and each being familiar with the attributes of
16the property sold. In this subsection, “highest and best use" means the specific
17current use of the property or a higher use for which the property may be used as of
18the current assessment date, if the property is marketable for that use and the use
19is legally permissible, physically possible, not highly speculative, and financially
20feasible and provides the highest net return. When the current use of a property is
21the highest and best use of that property, value in the current use equals full market
22value. In this subsection, “legally permissible” does not include a conditional use
23that has not been granted as of the assessment date.
SB111,1228 24Section 1228 . 70.32 (1b) of the statutes is created to read:
SB111,835,13
170.32 (1b) In determining the value of real property under sub. (1), the assessor
2may consider, as part of the valuation under sub. (1), any lease provisions and actual
3rent pertaining to a property and affecting its value, including the lease provisions
4and rent associated with a sale and leaseback of the property, if all such lease
5provisions and rent are the result of an arm's-length transaction involving persons
6who are not related in any of the ways specified under section 267 (b) of the Internal
7Revenue Code for the year of the transaction. The assessor shall reconcile the results
8of such consideration with the professionally acceptable appraisal practices
9regarding reasonably comparable sales, the cost approach, and other methods
10specified in the Wisconsin property assessment manual provided under s. 73.03 (2a).
11In this subsection, an “arm's-length transaction" means an agreement between
12willing parties, neither being under compulsion to act and each being familiar with
13the attributes of the property.
SB111,1229 14Section 1229 . 70.32 (1d) of the statutes is created to read:
SB111,835,1715 70.32 (1d) (a) To determine the value of property using generally accepted
16appraisal methods, the assessor shall consider all of the following as comparable to
17the property being assessed:
SB111,835,1918 1. Sales or rentals of properties exhibiting the same or a similar highest and
19best use with placement in the same real estate market segment.
SB111,835,2420 2. Sales or rentals of properties that are similar to the property being assessed
21with regard to age, condition, use, type of construction, location, design, physical
22features, and economic characteristics, including similarities in occupancy and the
23potential to generate rental income. For purposes of this subdivision, such
24properties may be found locally, regionally, or nationally.
SB111,836,2
1(b) For purposes of par. (a), a property is not comparable if any of the following
2applies:
SB111,836,63 1. At or before the time of sale, the seller places any deed restriction on the
4property that changes the highest and best use of the property, or prohibits
5competition, so that it no longer qualifies as a comparable property under par. (a) 1.
6or 2. and the property being assessed lacks such a restriction.
SB111,836,117 2. The property is dark property and the property being assessed is not dark
8property. In this subdivision, “dark property” means property that is vacant or
9unoccupied beyond the normal period for property in the same real estate market
10segment. For purposes of this subdivision, what is considered vacant or unoccupied
11beyond the normal period may vary depending on the property location.
SB111,836,1312 (c) For purposes of par. (a), “highest and best use" has the meaning given in s.
1370.32 (1).
SB111,836,1914 (d) For purposes of par. (a), “real estate market segment” means a pool of
15potential buyers and sellers that typically buy or sell properties similar to the
16property being assessed, including potential buyers who are investors or
17owner-occupants. For purposes of this paragraph, and depending on the type of
18property being assessed, the pool of potential buyers and sellers may be found locally,
19regionally, nationally, or internationally.
SB111,1230 20Section 1230. 70.995 (14) (b) of the statutes is amended to read:
SB111,837,221 70.995 (14) (b) If the department of revenue does not receive the fee imposed
22on a municipality imposes a fee under par. (a) by March 31 of each year on a
23municipality
, the department shall reduce the a distribution made to the
24municipality under s. 79.02 (2) (b) 79.02 (1) in the following year by the amount of

1the fee. Any amount that is not able to be deducted from a distribution under s. 79.02
2(1) shall be directly imposed upon the municipality.
SB111,1231 3Section 1231 . 71.03 (2) (d) (title) of the statutes is amended to read:
SB111,837,44 71.03 (2) (d) (title) Husband and wife Spouses joint filing.
SB111,1232 5Section 1232 . 71.03 (2) (d) 1. of the statutes is amended to read:
SB111,837,86 71.03 (2) (d) 1. Except as provided in subds. 2. and 3. and par. (e), a husband
7and a wife
spouses may file a joint return for income tax purposes even though one
8of the spouses has no gross income or no deductions.
SB111,1233 9Section 1233 . 71.03 (2) (d) 2. of the statutes is amended to read:
SB111,837,1310 71.03 (2) (d) 2. No joint return may be filed if either the husband or wife spouse
11at any time during the taxable year is a nonresident alien, unless an election is in
12effect for the taxable year under section 6013 (g) or (h) of the internal revenue code
13Internal Revenue Code.
SB111,1234 14Section 1234 . 71.03 (2) (d) 3. of the statutes is amended to read:
SB111,837,2115 71.03 (2) (d) 3. No joint return may be filed if the husband and wife spouses
16have different taxable years, except that if their taxable years begin on the same day
17and end on different days because of the death of either or both the joint return may
18be filed with respect to the taxable year of each unless the surviving spouse remarries
19before the close of his or her taxable year or unless the taxable year of either spouse
20is a fractional part of a year under section 443 (a) (1) of the internal revenue code
21Internal Revenue Code.
SB111,1235 22Section 1235 . 71.03 (2) (g) of the statutes is amended to read:
SB111,838,1223 71.03 (2) (g) Joint return following separate return. Except as provided in par.
24(i), if an individual has filed a separate return for a taxable year for which a joint
25return could have been filed by the individual and the individual's spouse under par.

1(d) or (e) and the time prescribed by law for timely filing the return for that taxable
2year has expired, the individual and the individual's spouse may file a joint return
3for that taxable year. A joint return filed by the husband and wife spouses under this
4paragraph is their return for that taxable year, and all payments, credits, refunds
5or other repayments made or allowed with respect to the separate return of each
6spouse for that taxable year shall be taken into account in determining the extent
7to which the tax based upon the joint return has been paid. If a joint return is filed
8under this paragraph, any election, other than the election to file a separate return,
9made by either spouse in that spouse's separate return for that taxable year with
10respect to the treatment of any income, deduction or credit of that spouse may not
11be changed in the filing of the joint return if that election would have been irrevocable
12if the joint return had not been filed.
SB111,1236 13Section 1236 . 71.03 (2) (m) 2. of the statutes is amended to read:
SB111,838,1714 71.03 (2) (m) 2. If a husband and wife spouses change from a joint return to
15separate returns within the time prescribed in subd. 1., the tax paid on the joint
16return shall be allocated between them in proportion to the tax liability shown on
17each separate return.
SB111,1237 18Section 1237 . 71.03 (4) (a) of the statutes is amended to read:
SB111,839,319 71.03 (4) (a) Natural persons whose total income is not in excess of $10,000 and
20consists entirely of wages subject to withholding for Wisconsin tax purposes and not
21more than $200 total of dividends, interest and other wages not subject to Wisconsin
22withholding, and who have elected the Wisconsin standard deduction and have not
23claimed either the credit for homestead property tax relief or deductions for expenses
24incurred in earning such income, shall, at their election, not be required to record on
25their income tax returns the amount of the tax imposed on their Wisconsin taxable

1income. Married persons shall be permitted this election only if the joint income of
2the husband and wife spouses does not exceed $10,000, if both report their incomes
3on the same joint income tax return form, and if both make this election.
SB111,1238 4Section 1238. 71.05 (6) (a) 26. a. of the statutes is amended to read:
SB111,839,105 71.05 (6) (a) 26. a. To the extent that the receipt of such amounts by the owner
6or beneficiary of the account results in a penalty as provided in 26 USC 529 (c) (6),
7any amount that was not used for qualified higher education expenses, as that term
8is defined in 26 USC 529 (e) (3), and was contributed to the account after December
931, 2013,
except that this subd. 26. a. applies only to amounts for which a subtraction
10was made under par. (b) 32.
SB111,1239 11Section 1239 . 71.05 (6) (a) 28. of the statutes is amended to read:
SB111,839,1412 71.05 (6) (a) 28. Upon the termination of an account as described under s.
1316.643 or 224.55, any amount in the account that is returned to an account owner's
14estate.
SB111,1240 15Section 1240 . 71.05 (6) (a) 30. of the statutes is created to read:
SB111,839,1716 71.05 (6) (a) 30. For an account holder, as defined in s. 71.10 (10) (a) 1., or an
17account holder's estate:
SB111,839,1818 a. Any amount distributed under s. 71.10 (10) (d) 2. or 3.
SB111,839,2319 b. Any amount withdrawn from the account created under s. 71.10 (10) (b) 1.
20for any reason other than payment or reimbursement of eligible costs, as defined in
21s. 71.10 (10) (a) 4., except that this subd. 30. b. does not apply to the transfer of funds
22to another account as described in s. 71.10 (10) (c) 4. or to the disbursement of funds
23pursuant to a filing for bankruptcy protection under 11 USC 101 et seq.
SB111,1241 24Section 1241. 71.05 (6) (b) 9. of the statutes is renumbered 71.05 (6) (b) 9.
25(intro.) and amended to read:
SB111,840,17
171.05 (6) (b) 9. (intro.) On assets held more than one year and on all assets
2acquired from a decedent, 30 percent of the capital gain as computed under the
3internal revenue code Internal Revenue Code, not including capital gains for which
4the federal tax treatment is determined under section 406 of P.L. 99-514; not
5including amounts treated as ordinary income for federal income tax purposes
6because of the recapture of depreciation or any other reason; and not including
7amounts treated as capital gain for federal income tax purposes from the sale or
8exchange of a lottery prize. For purposes of this subdivision, the capital gains and
9capital losses for all assets shall be netted before application of the percentage. For
10taxable years beginning after December 31, 2020, no subtraction may be made under
11this subdivision by an individual whose federal adjusted gross income in the taxable
12year exceeds the applicable threshold amount, except that an individual whose
13federal adjusted gross income, less 30 percent of the capital gains otherwise eligible
14for subtraction under this subdivision, is below the applicable threshold amount may
15make the subtraction reduced by the amount that the individual's federal adjusted
16gross income exceeds the applicable threshold amount. In this subdivision,
17“applicable threshold amount” means:
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