(5)
Special needs and pooled trusts.
(a) Notices. The treatment of section 701.065 (5) (c) 1. and 2. of the statutes first applies to deaths occurring on the effective date of this paragraph.
(b) Retained amounts. The treatment of section 701.065 (5) (c) 3. of the statutes first applies to pooled trusts that are created or modified on the effective date of this paragraph.
(6)
Recovery of public assistance from property of a decedent. The treatment of sections 46.27 (7g) (a) 5. and (c) 2m., 3. (intro.), 5. a. and b., and 6m., 49.496 (1) (a), (af), (bw), and (cm) and (3) (a) (intro.), (aj), (am) (intro.), (c) 1. and 2., and (dm), 49.682 (1) (e) and (2) (bm), (c) (intro.), (e) 1. and 2., and (fm), 49.848 (5), 49.849 (1) (d), (2) (c), (3) (a) and (c), (4) (c), (4m), (5c), (5m), and (5r), 49.85 (title), (2) (a) (intro.) and 4., and (3) (a) 1., 701.065 (5) (b), 766.55 (2) (bm), and 867.035 (1) (a) (intro.), 1., and 4., (2), (2m) (a) and (b), and (3) of the statutes, the renumbering and amendment of section 867.03 (2g) of the statutes, and the creation of section 867.03 (2g) (b) of the statutes first apply to the recovery of public assistance, as defined in section 49.849 (1) (e) of the statutes, as created by this act, provided to individuals who die on the effective date of this subsection.
(7) Medical Assistance divestment; applicants. The treatment of sections 49.453 (2) (a) (intro.) and (b) (intro.), (3) (a) (intro.), (4c) (c), and (8) (a) 1., 49.455 (5) (e), 49.47 (4) (b) 2w., and 224.42 (1) (a) of the statutes, the renumbering and amendment of sections 49.45 (4m) (a) 3. and 49.455 (8) (d) of the statutes, and the creation of sections 49.45 (4m) (a) 3. a. to f. and 49.455 (8) (d) 2. of the statutes first apply to determinations of initial eligibility for Medical Assistance for individuals who apply for Medical Assistance on the effective date of this subsection.
(8) Medical Assistance divestment; recipients. The treatment of sections 49.453 (3) (ag) and 49.455 (5) (d) of the statutes first applies to a transfer of assets made by a recipient of Medical Assistance or a spouse of a recipient of Medical Assistance on the effective date of this subsection.
(9) Food stamp employment and training program contracts. The treatment of section 49.79 (9) (a) 1. of the statutes first applies to a contract to administer the food stamp employment and training program under section 49.79 (9) of the statutes on the effective date of this subsection.
(14)
Modified adjusted gross income. The treatment of sections 49.46 (1) (a) 15., 49.47 (4) (a) 1., and 49.471 (1) (f) and (7) (a), (b) 1., and (e) of the statutes and the repeal of section 49.471 (7) (c) of the statutes first apply to redeterminations of eligibility for recipients of Medical Assistance on the later of the following:
(a) April 1, 2014.
(b) The actual date of the redetermination of eligibility.
(15L) Transitional Medical Assistance. The treatment of sections 49.46 (1) (c) (intro.) (by Section 1072b), 1. (intro.), a., b., and c., and 2. and (cr) (by Section 1076b) and 49.471 (4) (a) 7. (by Section 1100b) of the statutes and the repeal of section 49.46 (1) (co) of the statutes first applies to individuals who become eligible for transitional Medical Assistance benefits on the effective date of this subsection.
20,9326
Section 9326.
Initial applicability; Justice.
(1)
Deoxyribonucleic acid specimen submissions and surcharges.
(a) The treatment of sections 165.76 (1) (am) and 938.34 (15) (a) 1. and 3. of the statutes first applies to delinquency adjudications that occur on the effective date of this paragraph.
(b) The treatment of section 165.77 (4) (intro.), (a), (am) 1., 2., and 3., and (b) of the statutes first applies to requests for expungement received on the effective date of this paragraph.
(c) The treatment of section 165.84 (7) of the statutes first applies to individuals arrested or taken into custody on the effective date of this paragraph.
(d) The treatment of sections 938.21 (1m) and 938.30 (2m) of the statutes first applies to hearings commenced on the effective date of this paragraph.
(e) The treatment of section 970.02 (8) of the statutes first applies to offenses charged on the effective date of this paragraph.
(f) The renumbering and amendment of section 971.17 (1m) (a) of the statutes and the creation of section 971.17 (1m) (a) 2. of the statutes first apply to findings made on the effective date of this paragraph.
(g) The treatment of section 973.046 (1g) of the statutes, the renumbering and amendment of section 973.046 (1r) of the statutes, and the creation of section 973.046 (1r) (a) and (b) of the statutes first apply to sentences imposed or probations placements made on the effective date of this paragraph.
(h) The treatment of section 973.047 (1f) of the statutes first applies to sentences imposed or probations placements made on the effective date of this paragraph.
20,9327
Section 9327.
Initial applicability; Legislature.
(1q) Publication of rules in register. The treatment of section 227.22 (1), (2) (d), and (4) of the statutes first applies to rules published in the register under section 35.93 (2) (c) 1. of the statutes, as affected by this act, on the effective date of this subsection.
20,9329
Section 9329.
Initial applicability; Local Government.
(1e) Health care coverage for public safety employees. The treatment of section 111.70 (4) (mc) 6. of the statutes first applies to a public safety employee who is affected by a collective bargaining agreement that contains provisions inconsistent with this act on the day on which the collective bargaining agreement expires or is terminated, extended, modified, or renewed, whichever occurs first.
(1u) Mobile tower siting regulations. The creation of section 66.0404 of the statutes first applies to an application that is filed with a political subdivision on the effective date of this subsection.
(3L) County library levy exemption for joint libraries. The treatment of section 43.64 (2) (c) of the statutes first applies to the property tax assessments as of January 1, 2014.
(3u)
Appeal of local fees to tax appeals commission. The treatment of section 66.0628 (4) of the statutes, the renumbering and amendment of section 66.0628 (1) of the statutes, and the creation of section 66.0628 (1) (a) and (b) of the statutes first apply to a fee that is imposed on the effective date of this subsection.
(3w) Radio broadcast service facilities. The creation of section 66.0406 of the statutes first applies, retroactively, to an ordinance, resolution, or other action that takes effect, or is in effect, on May 1, 2013.
20,9332
Section 9332.
Initial applicability; Natural Resources.
(1) Aids on certain lands. The treatment of section 70.114 (1) (b) 2. and (f), (3), and (4) (a) and (c) of the statutes first applies to payments made in 2014.
(2L) High capacity well approvals. The treatment of section 281.34 (5m) of the statutes first applies to applications for approvals of high capacity wells submitted to the department on the effective date of this subsection.
20,9334
Section 9334.
Initial applicability; Public Instruction.
(2) Grants for national teacher certification or master educator licensure. The treatment of section 115.42 (1) (a) 5. and (2) (d) of the statutes first applies to persons first awarded a grant under section 115.42 (1) (a) of the statutes, as affected by this bill, in the 2014-15 school year.
(4) Consolidation aid. The treatment of sections 121.07 (6) (e) 1. and (7) (e) 1. and 121.105 (3) of the statutes first applies to a school district that is eligible to receive additional aid as the result of sections 121.07 (6) (e) 1. and (7) (e) 1. and 121.105 (3) of the statutes on the effective date of this subsection.
(4L) Payments to private schools for pupils attending summer school under a parental choice program.
(a) The treatment of section 118.60 (4m) of the statutes first applies to the determination of the per pupil payment made to private schools on behalf of the parent or guardian of a pupil attending summer school at the private school under the program under section 118.60 of the statutes in the 2014-15 school year.
(b) The treatment of section 119.23 (4m) of the statutes first applies to the determination of the per pupil payment made to private schools on behalf of the parent or guardian of a pupil attending summer school at the private school under the program under section 119.23 of the statutes in the 2014-15 school year.
(6c) Revenue limit adjustment. The treatment of section 121.91 (4) (p) 2. of the statutes first applies to a revenue limit adjustment received by a school district for the 2012-13 school year.
(7i) Revenue limit adjustment; energy efficiency.
(a) The treatment of section 121.91 (4) (o) 1m. of the statutes first applies to the calculation of a school district's revenue limit for the school year beginning after the effective date of this paragraph.
(b) The treatment of section 121.91 (4) (o) 3. of the statutes first applies to a resolution adopted under section 121.91 (4) (o) 1. of the statutes, as affected by this act, on the effective date of this paragraph.
20,9337
Section 9337.
Initial applicability; Revenue.
(1) Relying on past audits. The treatment of section 73.16 (1) (a) and (ab) and (3) of the statutes first applies to audit determinations issued on January 1, 2014, regardless of when a prior audit determination was made.
(1d) Jewish community centers. The treatment of section 70.11 (12) (a) of the statutes first applies to the property tax assessments as of January 1, 2014.
(2) Computer aid payments. The treatment of section 79.095 (2) (a) and (4) of the statutes first applies to reports that are due in 2014.
(2q) Commercial property assessment. The treatment of sections 20.566 (2) (ga) and 70.855 of the statutes first applies to the property tax assessments as of January 1, 2014.
(2u) Economic development surcharge. The treatment of sections 77.92 (1), (4), (4m), and (5), 77.93 (2), (3), and (5), 77.94 (1) (intro.), (a), and (b) and (2) (a) 2. and (b) (intro.) and 1., 77.947, and 77.96 (5) of the statutes first applies to taxable years beginning on January 1, 2013.
(3) Interest income exemption. The treatment of sections 71.05 (1) (c) 11., 71.26 (1m) (L), and 71.45 (1t) (L) of the statutes first applies to taxable years beginning on January 1, 2013.
(3L) Grain storage tax. The treatment of section 70.41 of the statutes first applies to taxes due in 2014.
(4) Enterprise zone jobs credit. The treatment of sections 71.07 (3w) (b) 1. a. and b., 2., and 3. and (bm) 2., 71.28 (3w) (b) 1. a. and b., 2., and 3. and (bm) 2., 71.47 (3w) (b) 1. a. and b., 2., and 3. and (bm) 2., and 238.16 (3) (a) and (4) (b) 1. a. of the statutes first applies to taxable years beginning on January 1, 2013.
(4d) Net operating loss. The treatment of section 71.05 (8) (a) and (b) of the statutes first applies to taxable years beginning on January 1, 2014.
(4i) Interest on tax overpayments and underpayments. The treatment of sections 71.82 (1) (b), 71.90 (1), 77.59 (6) (c), 77.60 (1) (a), 78.68 (1), 139.25 (1), 139.44 (9), 139.94, and 168.12 (6) (c) of the statutes first applies to refunds paid on the effective date of this subsection regardless of the taxable periods to which the refunds pertain.
(4L) Health Insurance Risk-Sharing Plan Authority; income tax. The treatment of sections 71.26 (1) (be) and 71.65 (4) of the statutes first applies to taxable years beginning on January 1, 2015.
(5) Negligently or fraudulently filed income tax returns. The treatment of section 71.83 (1) (a) 11. and (b) 7. and (2) (b) 1. of the statutes first applies to an income tax return or a claim for a refund that is filed on the effective date of this subsection.
(5e) Farmland preservation tax credit. The treatment of section 20.835 (2) (do) of the statutes first applies to taxable years beginning after December 31, 2012.
(6) Fraudulent or reckless claims for tax credits. The treatment of section 71.83 (5) of the statutes first applies to a fraudulent or reckless claim that is filed with the department of revenue on the effective date of this subsection.
(7) Income tax checkoff, American Red Cross, Badger Chapter. The treatment of sections 20.435 (1) (gd) and 71.10 (5k) (i) 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 20.435 (1) (gd) and 71.10 (5k) (i) 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) Lump sum contracts. The treatment of sections 77.51 (11d) and 77.54 (60) of the statutes first applies to contracts entered into on the effective date of this subsection.
(8d) Nonprofit resale store. The treatment of section 70.11 (12) (c) of the statutes first applies to the property tax assessments as of January 1, 2014.
(9) Qualified research sales tax exemptions. The treatment of section 77.54 (57) (a) 1f., 1m., 4., and 5. and (b) 1. and 2., and (57d) of the statutes first applies to sales made on the effective date of this subsection.
(9d) Student housing facilities. The treatment of section 70.11 (3m) (a) (intro.) and 4. of the statutes first applies to the property tax assessments as of January 1, 2013.
(10) Biogas and synthetic gas energy systems. The treatment of section 70.111 (18) of the statutes first applies to the property tax assessments as of January 1, 2014.
(10d) Advertising signs. The treatment of section 70.04 (3) of the statutes, the renumbering and amendment of section 70.03 of the statutes, and the creation of section 70.03 (2) of the statutes first apply to the property tax assessments as of January 1, 2014.
(11) Health insurance premium subtraction; premium assistance credits. The treatment of section 71.05 (6) (b) 19. a., 35. a., 38. a., and 42. a. of the statutes first applies to taxable years beginning after December 31, 2013.
(12) Capital gains deferrals, exclusions.
(a) The treatment of section 71.05 (25) (title), (a) 2., 3., and 4., and (b) (intro.), 1., and 2. of the statutes first applies, retroactively, to taxable years beginning after December 31, 2010.
(b) The treatment of section 71.05 (26) (title), (a) 4., (b) (intro.), (bm), (c), (d), and (f) of the statutes first applies to taxable years beginning after December 31, 2013.
(13) Expenditure restraint program. The treatment of section 79.05 (6) (c) of the statutes first applies to payments made in 2014.
(14) School levy credit; lottery fund. The treatment of sections 20.835 (3) (b) and (qb), 73.03 (66), and 79.10 (4) of the statutes first applies to payments made in 2013.
(14q) Notice to municipalities of property tax credits. The treatment of section 79.10 (2) (a) and (b), (9) (b), and (11) (b), (c), and (d) of the statutes first applies to the distributions in 2015.
(15) Veterans and surviving spouses property tax credit. The treatment of section 71.07 (6e) (a) 2. d. of the statutes first applies to taxable years beginning on January 1, 2014.
(15d) Manufacturing and agriculture credit. The treatment of section 71.07 (5n) (c) 2., 3., 4., and 5. of the statutes first applies to taxable years beginning on January 1, 2014.
20,9338
Section 9338.
Initial applicability; Safety and Professional Services.
(1L) Private elevators and dumbwaiters.
(a) The treatment of section 101.983 (3) of the statutes (with respect to sales of individual residential dwelling units) first applies to offers of purchase that are made on the effective date of this paragraph.
(b) The treatment of section 101.983 (3) of the statutes (with respect to transfers other than sales of individual residential dwelling units) first applies to transfers of title that occur on the effective date of this paragraph.
(1q) Chiropractor examinations. The treatment of sections 20.165 (1) (g) and (gc) and 446.02 (3) (a) and (b) of the statutes first applies to an application for a license to practice as a chiropractor that the chiropractic examining board receives on the effective date of this subsection.
20,9343
Section 9343.
Initial applicability; Technical College System.
(1) Levy rate limit. The treatment of section 38.16 (1) and (3) (e) of the statutes first applies to the tax levy imposed in 2013.
(2) Fee remission. The treatment of section 38.24 (7) (b) (intro.) and (8) (b) of the statutes first applies in the first semester beginning after January 1, 2014.
20,9345
Section 9345.
Initial applicability; Transportation.
(2) Penalties for violating weight limitations. The treatment of section 348.21 (3) (b) 1. b., c., d., and e. and 2. b., c., d., and e. of the statutes first applies to violations committed on the effective date of this subsection, but does not preclude the counting of other violations as prior violations for purposes of sentencing a person.
(3) Disaster aids.
(a) The treatment of sections 20.395 (1) (fs), 20.855 (4) (fr), 25.40 (1) (ce), 83.015 (2) (b), and 86.34 (title), (1), (1g), (2), (2m), (6), and (7) of the statutes first applies to disasters, as defined in section 86.34 (1g) (b) 1. of the statutes, as created by this act, that occur on the effective date of this subsection.
(b) The treatment of sections 20.395 (1) (fs), 20.855 (4) (fr), 25.40 (1) (ce), 83.015 (2) (b), and 86.34 (title), (1), (1g), (2), (2m), (6), and (7) of the statutes first applies to disasters, as defined in section 86.34 (1g) (b) 2. of the statutes, as created by this act, that occur on July 1, 2011.
(3u) Driver improvement surcharge.
(a) The treatment of section 346.655 (1) of the statutes first applies to violations committed on the effective date of this paragraph.
(b) The treatment of section 346.655 (2) (a) and (b) of the statutes first applies to amounts collected on the effective date of this paragraph.
