Amendment SSA2-SB70

SB70-SSA2,321,12 66.0602 (3) (d) 2. The limit otherwise applicable under this section does not apply to amounts levied by a political subdivision for the payment of any general obligation debt service, including debt service on debt issued or reissued to fund or refund outstanding obligations of the political subdivision, interest on outstanding obligations of the political subdivision, or the payment of related issuance costs or redemption premiums, authorized on or after July 1, 2005, and secured by the full faith and credit of the political subdivision. This subdivision does not apply to the town of Sanborn in Ashland County.

SB70-SSA2,321 Section 321. 70.11 (47) of the statutes is created to read:

SB70-SSA2,321,17 70.11 (47) Cranberry research and educational station. All property owned or leased by an entity that is exempt from taxation under section 501 (c) (3) of the Internal Revenue Code and that is used primarily for research and educational activities associated with commercial cranberry production.

SB70-SSA2,322 Section 322 . 70.119 (2) of the statutes is amended to read:

SB70-SSA2,321,21 70.119 (2) The department shall make reasonable payments for municipal services pursuant to the procedures specified in subs. (4), (5) and, (6), and (6m), except as provided in sub. (9).

SB70-SSA2,323 Section 323 . 70.119 (6m) of the statutes is created to read:

SB70-SSA2,321,25 70.119 (6m) In negotiating and computing the proposed payments to a municipality, the department may not consider the municipality's receipt of a grant under s. 45.58 to be a payment for municipal services.

SB70-SSA2,324 Section 324. 70.119 (7) (a) of the statutes is amended to read:

SB70-SSA2,322,8 70.119 (7) (a) The department shall make payment from the appropriation under s. 20.835 (5) (a) (r) for municipal services provided by municipalities to state facilities. If the appropriation under s. 20.835 (5) (a) (r) is insufficient to pay the full amount under sub. (6) in any one year, the department shall prorate payments among the municipalities entitled thereto. The University of Wisconsin Hospitals and Clinics Authority shall make payment for municipal services provided by municipalities to facilities of the authority described in s. 70.11 (38).

SB70-SSA2,325 Section 325 . 71.05 (1) (i) of the statutes is created to read:

SB70-SSA2,322,14 71.05 (1) (i) Commercial loans. Income from a tax-option corporation that is a financial institution, as defined in s. 69.30 (1) (b), including interest, fees, and penalties, derived from a commercial loan of $5,000,000 or less provided to a person residing or located in this state and used primarily for a business or agricultural purpose.

SB70-SSA2,326 Section 326. 71.06 (1q) (a) of the statutes is amended to read:

SB70-SSA2,322,18 71.06 (1q) (a) On all taxable income from $0 to $7,500, 4.40 percent, except that for taxable years beginning after December 31, 2013, 4.0 percent and except that the rate is 3.50 percent for taxable years beginning after December 31, 2022.

SB70-SSA2,327 Section 327. 71.06 (1q) (b) of the statutes is amended to read:

SB70-SSA2,322,23 71.06 (1q) (b) On all taxable income exceeding $7,500 but not exceeding $15,000, 5.84 percent, except that for taxable years beginning after December 31, 2018, 5.21 percent and except that the rate is 4.40 percent for taxable years beginning after December 31, 2022.

SB70-SSA2,328 Section 328. 71.06 (1q) (c) of the statutes is amended to read:

SB70-SSA2,323,4 71.06 (1q) (c) On all taxable income exceeding $15,000 but not exceeding $225,000, 6.27 percent, except that for taxable years beginning after December 31, 2020, 5.30 percent and except that the rate is 4.40 percent for taxable years beginning after December 31, 2022.

SB70-SSA2,329 Section 329. 71.06 (1q) (d) of the statutes is amended to read:

SB70-SSA2,323,7 71.06 (1q) (d) On all taxable income exceeding $225,000, 7.65 percent, except that the rate is 6.50 percent for taxable years beginning after December 31, 2022.

SB70-SSA2,330 Section 330. 71.06 (2) (i) 1. of the statutes is amended to read:

SB70-SSA2,323,11 71.06 (2) (i) 1. On all taxable income from $0 to $10,000, 4.40 percent, except that for taxable years beginning after December 31, 2013, 4.0 percent and except that the rate is 3.50 percent for taxable years beginning after December 31, 2022.

SB70-SSA2,331 Section 331. 71.06 (2) (i) 2. of the statutes is amended to read:

SB70-SSA2,323,16 71.06 (2) (i) 2. On all taxable income exceeding $10,000 but not exceeding $20,000, 5.84 percent, except that for taxable years beginning after December 31, 2018, 5.21 percent and except that the rate is 4.40 percent for taxable years beginning after December 31, 2022.

SB70-SSA2,332 Section 332. 71.06 (2) (i) 3. of the statutes is amended to read:

SB70-SSA2,323,21 71.06 (2) (i) 3. On all taxable income exceeding $20,000 but not exceeding $300,000, 6.27 percent, except that for taxable years beginning after December 31, 2020, 5.30 percent and except that the rate is 4.40 percent for taxable years beginning after December 31, 2022.

SB70-SSA2,333 Section 333. 71.06 (2) (i) 4. of the statutes is amended to read:

SB70-SSA2,323,24 71.06 (2) (i) 4. On all taxable income exceeding $300,000, 7.65 percent, except that the rate is 6.50 percent for taxable years beginning after December 31, 2022.

SB70-SSA2,334 Section 334. 71.06 (2) (j) 1. of the statutes is amended to read:

SB70-SSA2,324,3 71.06 (2) (j) 1. On all taxable income from $0 to $5,000, 4.40 percent, except that for taxable years beginning after December 31, 2013, 4.0 percent and except that the rate is 3.50 percent for taxable years beginning after December 31, 2022.

SB70-SSA2,335 Section 335. 71.06 (2) (j) 2. of the statutes is amended to read:

SB70-SSA2,324,8 71.06 (2) (j) 2. On all taxable income exceeding $5,000 but not exceeding $10,000, 5.84 percent, except that for taxable years beginning after December 31, 2018, 5.21 percent and except that the rate is 4.40 percent for taxable years beginning after December 31, 2022.

SB70-SSA2,336 Section 336. 71.06 (2) (j) 3. of the statutes is amended to read:

SB70-SSA2,324,13 71.06 (2) (j) 3. On all taxable income exceeding $10,000 but not exceeding $150,000, 6.27 percent, except that for taxable years beginning after December 31, 2020, 5.30 percent and except that the rate is 4.40 percent for taxable years beginning after December 31, 2022.

SB70-SSA2,337 Section 337. 71.06 (2) (j) 4. of the statutes is amended to read:

SB70-SSA2,324,16 71.06 (2) (j) 4. On all taxable income exceeding $150,000, 7.65 percent, except that the rate is 6.50 percent for taxable years beginning after December 31, 2022.

SB70-SSA2,338 Section 338 . 71.07 (4k) (e) 2. a. of the statutes is amended to read:

SB70-SSA2,325,3 71.07 (4k) (e) 2. a. For taxable years beginning before January 1, 2021, the amount of the claim not used to offset the tax due, not to exceed 10 percent of the allowable amount of the claim under par. (b) 4., 5., or 6., shall be certified by the department of revenue to the department of administration for payment by check, share draft, or other draft drawn from the appropriation account under s. 20.835 (2) (d). For subsequent taxable years beginning after December 31, 2020 and before January 1, 2024, the amount of the claim not used to offset the tax due, up to 15 percent of the allowable amount of the claim under par. (b) 4., 5., or 6., shall be certified by the department of revenue to the department of administration for payment by check, share draft, or other draft drawn from the appropriation account under s. 20.835 (2) (d).

SB70-SSA2,339 Section 339 . 71.07 (4k) (e) 2. ad. of the statutes is created to read:

SB70-SSA2,325,10 71.07 (4k) (e) 2. ad. For taxable years beginning after December 31, 2023, the amount of the claim not used to offset the tax due, not to exceed 25 percent of the allowable amount of the claim under par. (b) 4., 5., or 6., shall be certified by the department of revenue to the department of administration for payment by check, share draft, or other draft drawn from the appropriation account under s. 20.835 (2) (d).

SB70-SSA2,340 Section 340 . 71.07 (4k) (e) 2. b. of the statutes is amended to read:

SB70-SSA2,325,17 71.07 (4k) (e) 2. b. The amount of the claim not used to offset the tax due and not certified for payment under subd. 2. a. or 2. ad. may be carried forward and credited against Wisconsin income taxes otherwise due for the following 15 taxable years to the extent not offset by these taxes otherwise due in all intervening years between the year in which the expense was incurred and the year in which the carry-forward credit is claimed.

SB70-SSA2,341 Section 341 . 71.26 (1) (i) of the statutes is created to read:

SB70-SSA2,325,22 71.26 (1) (i) Commercial loans. Income of a financial institution, as defined in s. 69.30 (1) (b), including interest, fees, and penalties, derived from a commercial loan of $5,000,000 or less provided to a person residing or located in this state and used primarily for a business or agricultural purpose.

SB70-SSA2,342 Section 342 . 71.28 (4) (k) 1. b. of the statutes is amended to read:

SB70-SSA2,326,4 71.28 (4) (k) 1. b. For taxable years beginning after December 31, 2020 and before January 1, 2024, the amount of the claim not used to offset the tax due, up to 15 percent of the allowable amount of the claim under par. (ad) 4., 5., or 6., shall be certified by the department of revenue to the department of administration for payment by check, share draft, or other draft drawn from the appropriation account under s. 20.835 (2) (d).

SB70-SSA2,343 Section 343 . 71.28 (4) (k) 1. c. of the statutes is created to read:

SB70-SSA2,326,11 71.28 (4) (k) 1. c. For taxable years beginning after December 31, 2023, the amount of the claim not used to offset the tax due, not to exceed 25 percent of the allowable amount of the claim under par. (ad) 4., 5., or 6., shall be certified by the department of revenue to the department of administration for payment by check, share draft, or other draft drawn from the appropriation account under s. 20.835 (2) (d).

SB70-SSA2,344 Section 344 . 71.47 (4) (k) 1. b. of the statutes is amended to read:

SB70-SSA2,326,18 71.47 (4) (k) 1. b. For taxable years beginning after December 31, 2020 and before January 1, 2024, the amount of the claim not used to offset the tax due, up to 15 percent of the allowable amount of the claim under par. (ad) 4., 5., or 6., shall be certified by the department of revenue to the department of administration for payment by check, share draft, or other draft drawn from the appropriation account under s. 20.835 (2) (d).

SB70-SSA2,345 Section 345 . 71.47 (4) (k) 1. c. of the statutes is created to read:

SB70-SSA2,326,25 71.47 (4) (k) 1. c. For taxable years beginning after December 31, 2023, the amount of the claim not used to offset the tax due, not to exceed 25 percent of the allowable amount of the claim under par. (ad) 4., 5., or 6., shall be certified by the department of revenue to the department of administration for payment by check, share draft, or other draft drawn from the appropriation account under s. 20.835 (2) (d).

SB70-SSA2,346 Section 346. 71.78 (4) (m) of the statutes is amended to read:

SB70-SSA2,327,7 71.78 (4) (m) The chief executive officer of the Wisconsin Economic Development Corporation and employees of the corporation to the extent necessary to administer the development zone program tax benefit programs under subch. II of ch. 238, including review of tax benefit applications, compliance with tax benefit certifications, and confirming the amount of tax benefits used for purposes of revoking tax benefits.

SB70-SSA2,347 Section 347. 71.78 (5) of the statutes is amended to read:

SB70-SSA2,327,13 71.78 (5) Agreement with department. Copies of returns and claims specified in sub. (1) and related schedules, exhibits, writings or audit reports shall not be furnished to the persons listed under sub. (4), except persons under sub. (4) (e), (k), (m), (n), (o) and (q) or under an agreement between the department of revenue and another agency of government.

SB70-SSA2,348 Section 348 . 77.54 (55) of the statutes is amended to read:

SB70-SSA2,327,16 77.54 (55) The sales price from the police and fire protection 911 fee imposed under s. 196.025 (6).

SB70-SSA2,349 Section 349 . 77.54 (70) of the statutes is created to read:

SB70-SSA2,328,4 77.54 (70) (a) The sales price from the sale of and the storage, use, or other consumption of tangible personal property, regardless of whether the property is affixed to or incorporated into real property, and property under s. 77.52 (1) (c), used exclusively for the development, construction, renovation, expansion, replacement, repair, or operation of a qualified data center, as defined in s. 238.40 (1) (b), including computer server equipment and the chassis for such equipment; networking equipment; switches; racks; fiber-optic cabling, copper cabling, and other cabling, including cabling used to connect one or more qualified data centers; trays; conduit; substations; uninterruptible energy equipment; supplies; fuel piping and storage; duct banks; switches; switchboards; batteries; testing equipment; backup generation equipment; modular data centers and preassembled components; monitoring equipment; and security systems.

SB70-SSA2,328,12 (b) The sales price from the sales of and the storage, use, or other consumption of tangible personal property or property under s. 77.52 (1) (c) used in the development, construction, renovation, expansion, replacement, or repair of a water cooling or conservation system used exclusively to cool or conserve water for one or more qualified data centers, as defined in s. 238.40 (1) (b), including chillers, mechanical equipment, refrigerant piping, fuel piping and storage, adiabatic and free cooling systems, cooling towers, water softeners, air handling units, indoor direct exchange units, fans, ducting, and filters.

SB70-SSA2,328,18 (c) The sales price from the sale of and the storage, use, or other consumption of tangible personal property or property under s. 77.52 (1) (c) sold to a construction contractor that, in fulfillment of a real property construction activity, transfers the tangible personal property or property under s. 77.52 (1) (c) to a qualified data center, as defined in s. 238.40 (1) (b), if such tangible personal property or property under s. 77.52 (1) (c) becomes a component of the qualified data center.

SB70-SSA2,328,20 (d) The sales price from the sale of electricity used at a qualified data center, as defined in s. 238.40 (1) (b).

SB70-SSA2,350 Section 350. 77.61 (4) (c) of the statutes is amended to read:

SB70-SSA2,329,8 77.61 (4) (c) For reporting the sales tax and collecting and reporting the use tax imposed on the retailer under s. 77.53 (3) and the accounting connected with it, retailers, not including certified service providers that receive compensation under s. 73.03 (61) (h), may deduct 0.5 0.75 percent of those taxes payable or $10 for that reporting period required under s. 77.58 (1) and not more than $1,000 $8,000 for that reporting period, whichever is greater, but not more than the amount of the sales taxes or use taxes that is payable under ss. 77.52 and 77.53 (3) for that reporting period required under s. 77.58 (1), as administration expenses if the payment of the taxes is not delinquent. For purposes of calculating the retailer's discount under this paragraph, the taxes on retail sales reported by retailers under subch. V, including taxes collected and remitted as required under s. 77.785, shall be included if the payment of those taxes is not delinquent.

SB70-SSA2,351 Section 351. 77.705 of the statutes is amended to read:

SB70-SSA2,329,20 77.705 Adoption by resolution; baseball park district. A local professional baseball park district created under subch. III of ch. 229, by resolution under s. 229.68 (15), may impose a sales tax and a use tax under this subchapter at a rate of no more than 0.1 percent of the sales price or purchase price. Those taxes may be imposed only in their entirety. The resolution shall be effective on the first January 1, April 1, July 1, or October 1 that begins at least 120 days after the adoption of the resolution. Any moneys transferred from the appropriation account under s. 20.566 (1) (gd) to the appropriation account under s. 20.835 (4) (gb) shall be used exclusively to retire the district's debt. Any moneys received under s. 341.14 (6r) (b) 13. b. and credited to the appropriation account under s. 20.835 (4) (gb) shall be used exclusively to retire the district's debt.

SB70-SSA2,352 Section 352. 77.706 of the statutes is amended to read:

SB70-SSA2,330,6 77.706 Adoption by resolution; football stadium district. A local professional football stadium district created under subch. IV of ch. 229, by resolution under s. 229.824 (15), may impose a sales tax and a use tax under this subchapter at a rate of 0.5 percent of the sales price or purchase price. Those taxes may be imposed only in their entirety. The imposition of the taxes under this section shall be effective on the first January 1, April 1, July 1, or October 1 that begins at least 120 days after the certification of the approval of the resolution by the electors in the district's jurisdiction under s. 229.824 (15). Any moneys transferred from the appropriation account under s. 20.566 (1) (ge) to the appropriation account under s. 20.835 (4) (ge) shall be used exclusively to retire the district's debt.

SB70-SSA2,353 Section 353. 77.76 (3r) of the statutes, as created by 2023 Wisconsin Act 12, is amended to read:

SB70-SSA2,330,24 77.76 (3r) The From the appropriation under s. 20.835 (4) (gi), the department shall distribute 98.25 percent of the municipality taxes reported for each enacting municipality, minus the municipality portion of the retailers' discounts, to the municipality and shall indicate the taxes reported by each taxpayer, no later than 75 days following the last day of the calendar quarter in which such amounts were reported. In this subsection, the “municipality portion of the retailers' discount" is the amount determined by multiplying the total retailers' discount by a fraction the numerator of which is the gross municipality sales and use taxes payable and the denominator of which is the sum of the gross state and municipality sales and use taxes payable. The municipality taxes distributed shall be increased or decreased to reflect subsequent refunds, audit adjustments, and all other adjustments of the municipality taxes previously distributed. Interest paid on refunds of municipality sales and use taxes shall be paid from the appropriation under s. 20.835 (4) (gi) at the rate paid by this state under s. 77.60 (1) (a). Any municipality receiving a report under this subsection is subject to the duties of confidentiality to which the department of revenue is subject under s. 77.61 (5) and (6).

SB70-SSA2,354 Section 354 . 79.038 (1) (em) of the statutes is created to read:

SB70-SSA2,331,3 79.038 (1) (em) The department of revenue shall certify the amounts of grants awarded under par. (a) to the department of administration, and the department of administration shall pay the amount of the grants awarded under par. (a).

SB70-SSA2,355 Section 355. 79.038 (2) of the statutes, as created by 2023 Wisconsin Act 12, is renumbered 79.038 (2) (a).

SB70-SSA2,356 Section 356 . 79.038 (2) (b) of the statutes is created to read:

SB70-SSA2,331,9 79.038 (2) (b) The department of revenue shall certify the amounts of grants awarded under par. (a) to the department of administration, and the department of administration shall pay the amount of the grants awarded under par. (a).

SB70-SSA2,357 Section 357. 79.04 (7) (a) of the statutes is amended to read:

SB70-SSA2,331,24 79.04 (7) (a) Beginning with payments in 2005, if a production plant, as described in sub. (6) (a), other than a nuclear-powered production plant, is built on the site of, or on a site adjacent to, an existing or decommissioned production plant; or is built on a site purchased by a public utility before January 1, 1980, that was identified in an advance plan as a proposed site for a production plant; or is built on, or on a site adjacent to, brownfields, as defined in s. 238.13 (1) (a) or s. 560.13 (1) (a), 2009 stats., after December 31, 2003, and has a name-plate capacity of at least one megawatt, each municipality and county in which such a production plant is located shall receive annually from the public utility account a payment in an amount that is equal to the number of megawatts that represents the production plant's name-plate capacity, multiplied by $600. Beginning with payments in 2024, the amount of the payments made under this paragraph shall be equal to the number of megawatts that represents the production plant's name-plate capacity, multiplied by $900.

SB70-SSA2,358 Section 358. 79.04 (7) (c) 1. of the statutes is amended to read:

SB70-SSA2,332,10 79.04 (7) (c) 1. Except as provided in subd. 2., beginning with payments in 2005, if a production plant, as described in sub. (6) (a), that derives energy from an alternative energy resource is built after December 31, 2003, and has a name-plate capacity of at least one megawatt, each municipality and county in which such a production plant is located shall receive annually from the public utility account a payment in an amount that is equal to the number of megawatts that represents the production plant's name-plate capacity, multiplied by $1,000. Beginning with payments in 2024, the amount of the payments made under this subdivision shall be equal to the number of megawatts that represents the production plant's name-plate capacity, multiplied by $1,500.

SB70-SSA2,359 Section 359 . 79.05 (title) of the statutes is amended to read:

SB70-SSA2,332,12 79.05 (title) Expenditure restraint incentive program.

SB70-SSA2,360 Section 360 . 79.0965 (4) of the statutes is created to read:

SB70-SSA2,332,17 79.0965 (4) The department of revenue shall certify the amount of the payment due each taxing jurisdiction under sub. (1) to the department of administration, and the department of administration shall make the payment on or before the first Monday in May.

SB70-SSA2,361 Section 361. 79.10 (7m) (a) 1. of the statutes is renumbered 79.10 (7m) (a) 1. (intro.) and amended to read:

SB70-SSA2,332,22 79.10 (7m) (a) 1. (intro.) Except as provided in par. (cm), the amount determined under sub. (4) shall be distributed by the department of administration to the counties on the 4th Monday in July., except as follows:

SB70-SSA2,362 Section 362. 79.10 (7m) (a) 1. a. of the statutes is created to read:

SB70-SSA2,333,2 79.10 (7m) (a) 1. a. In the 2023-24 fiscal year, the department of administration shall distribute $940,000,000 on the 4th Monday in July 2023, related to the 2022 property tax levies, and $255,000,000 on the first Monday in May 2024, related to the 2023 property tax levies.

SB70-SSA2,363 Section 363. 79.10 (7m) (a) 1. b. of the statutes is created to read:

SB70-SSA2,333,11 79.10 (7m) (a) 1. b. In the 2024-25 fiscal year, the department of administration shall distribute $940,000,000 on the 4th Monday in July 2024, related to the 2023 property tax levies, and $335,000,000 on the first Monday in May 2025, related to the 2024 property tax levies. In each fiscal year thereafter, the department of administration shall distribute $940,000,000 on the 4th Monday in July, related to the property tax levies of the calendar year immediately preceding the distribution, and $335,000,000 on the first Monday in May, related to the property tax levies of the calendar year immediately preceding the distribution.