2017 Wisconsin Act 59

67.05 (6a) (a) 2. a. Direct the school district clerk to call a special election for the purpose of submitting submit the resolution to the electors for approval or rejection , or direct that the resolution be submitted at the next regularly scheduled spring primary or election or partisan primary or general election, provided such election is to be held not earlier than 70 days after the adoption of the resolution. The school board may direct the school district clerk to call a special election on the Tuesday after the first Monday in November in an odd-numbered year for the purpose of submitting the resolution to the electors for approval or rejection, provided the special election is held not earlier than 70 days after the adoption of the resolution. A school board may proceed under this subd. 2. a. and under s. 121.91 (3) (a) 1. no more than 2 times in any calendar year. The resolution shall not be effective unless adopted by a majority of the school district electors voting at the referendum.

59,996q Section 996q. 67.05 (6a) (a) 2. c. of the statutes is created to read:

67.05 (6a) (a) 2. c. For a school district that has experienced a natural disaster, including a fire, that causes the school district's costs to increase, direct the school district clerk to call a special referendum to be held within the 6-month period immediately following the natural disaster, provided the special referendum is to be held not sooner than 70 days after the adoption of the initial resolution. The resolution shall not be effective unless adopted by a majority of the school district electors voting at the referendum.

59,996t Section 996t. 67.05 (6a) (am) 1. of the statutes is amended to read:

67.05 (6a) (am) 1. If the public hearing under par. (a) 2. b. is for informational purposes only and, within 30 days after the public hearing, a petition is filed with the school district clerk for a referendum on the resolution signed by at least 7,500 electors of the school district or at least 20 percent of the school district electors, as determined under s. 115.01 (13), whichever is less, the resolution shall not be effective unless adopted by a majority of the school district electors voting at the referendum. Subject to the limit therein, the school board shall hold the referendum in accordance with par. (a) 2. a. The question submitted shall be whether the initial resolution shall or shall not be approved.

59,996u Section 996u. 67.12 (12) (a) of the statutes is amended to read:

67.12 (12) (a) Any municipality may issue promissory notes as evidence of indebtedness for any public purpose, as defined in s. 67.04 (1) (b), including but not limited to paying any general and current municipal expense, and refunding any municipal obligations, including interest on them. Each note, plus interest if any, shall be repaid within 10 years after the original date of the note, except that notes issued under this section for purposes of ss. 119.498, 145.245 (12m), 281.58, 281.59, 281.60, 281.61, and 292.72, issued to raise funds to pay a portion of the capital costs of a metropolitan sewerage district, or issued by a 1st class city or a county having a population of 500,000 or more, to pay unfunded prior service liability with respect to an employee retirement system, shall be repaid within 20 years after the original date of the note.

59,996w Section 996w. 67.12 (12) (h) of the statutes is amended to read:

67.12 (12) (h) Paragraph (e) 2. does not apply to borrowing by the school board of a school district created by a reorganization under s. 117.105, or by the school board from which territory is detached to create a school district under s. 117.105, for the purpose of financing any assets or liabilities apportioned to the school district or assets apportioned to another school district under s. 117.105 (1m) or, (2m), or (4m).

59,997d Section 997d. 70.11 (3) (a) of the statutes is renumbered 70.11 (3) (a) 1. and amended to read:

70.11 (3) (a) 1. Grounds Except as provided in subd. 2., grounds of any incorporated college or university, not exceeding 80 acres.

59,997e Section 997e. 70.11 (3) (a) 2. of the statutes is created to read:

70.11 (3) (a) 2. Grounds of any incorporated college or university, not exceeding 150 acres, if the college or university satisfies all of the following criteria:

a. It is a nonprofit organization.

b. It was founded before January 1, 1900.

c. Its total annual undergraduate enrollment is at least 5,000 students, not including students receiving online instruction only.

59,997em Section 997em. 70.11 (4) (a) of the statutes is renumbered 70.11 (4) (a) 1.

59,997f Section 997f. 70.11 (4) (a) 2. of the statutes is created to read:

70.11 (4) (a) 2. For purposes of subd. 1., beginning with the property tax assessments as of January 1, 2018, property owned by a church or religious association necessary for location and convenience of buildings includes property necessary for the location and convenience of a building that the church or religious association intends to construct to replace a building destroyed by fire, natural disaster, or criminal act, regardless of whether preconstruction planning or construction has begun. This subdivision applies only for the first 25 years after the year in which the building is destroyed.

59,997g Section 997g. 70.11 (11) of the statutes is amended to read:

70.11 (11) Bible camps. All real property not exceeding 30 40 acres and the personal property situated therein, of any Bible camp conducted by a religious nonprofit corporation organized under the laws of this state, so long as the property is used for religious purposes and not for pecuniary profit of any individual.

59,997h Section 997h. 70.11 (39) of the statutes is amended to read:

70.11 (39) Computers. If the owner of the property fulfills the requirements under s. 70.35, mainframe Mainframe computers, minicomputers, personal computers, networked personal computers, servers, terminals, monitors, disk drives, electronic peripheral equipment, tape drives, printers, basic operational programs, systems software, and prewritten software. The exemption under this subsection does not apply to custom software, fax machines, copiers, equipment with embedded computerized components or telephone systems, including equipment that is used to provide telecommunications services, as defined in s. 76.80 (3). For the purposes of s. 79.095, the exemption under this subsection does not apply to property that is otherwise exempt under this chapter.

59,997i Section 997i. 70.11 (39m) of the statutes is amended to read:

70.11 (39m) If the owner of the property fulfills the requirements under s. 70.35, cash Cash registers and fax machines, excluding fax machines that are also copiers.

59,997j Section 997j. 70.111 (27) of the statutes is created to read:

70.111 (27) Machinery, tools, and patterns. (a) In this subsection, “machinery" means a structure or assemblage of parts that transmits force, motion, or energy from one part to another in a predetermined way by electrical, mechanical, or chemical means. “Machinery" does not include a building.

(b) Beginning with the property tax assessments as of January 1, 2018, machinery, tools, and patterns, not including such items used in manufacturing.

(c) A taxing jurisdiction may include the most recent valuation of personal property described under par. (b) that is located in the taxing jurisdiction for purposes of complying with debt limitations applicable to the jurisdiction.

59,997L Section 997L. 70.35 (1) of the statutes is amended to read:

70.35 (1) To determine the amount and value of any personal property for which any person, firm, or corporation should be assessed, any assessor may examine such person or the managing agent or officer of any firm or corporation under oath as to all such items of personal property, the taxable value thereof as defined in s. 70.34 if the property is taxable and the fair market value if the property is exempt under s. 70.11 (39) or (39m). In the alternative the assessor may require such person, firm, or corporation to submit a return of such personal property and of the taxable value thereof. There shall be annexed to such return the declaration of such person or of the managing agent or officer of such firm or corporation that the statements therein contained are true.

59,997m Section 997m. 70.35 (2) of the statutes is amended to read:

70.35 (2) The return shall be made and all the information therein requested given by such person on a form prescribed by the assessor with the approval of the department of revenue which shall provide suitable schedules for such information bearing on value as the department deems necessary to enable the assessor to determine the true cash value of the taxable personal property, and of the personal property that is exempt under s. 70.11 (39) and (39m), that is owned or in the possession of such person on January 1 as provided in s. 70.10. The return may contain methods of deriving assessable values from book values and for the conversion of book values to present values, and a statement as to the accounting method used. No person shall be required to take detailed physical inventory for the purpose of making the return required by this section.

59,997n Section 997n. 70.36 (1m) of the statutes is repealed.

59,998 Section 998 . 70.57 (4) (b) 1. of the statutes is amended to read:

70.57 (4) (b) 1. For the year in which the error occurred, apportion county, school district, technical college district, and metropolitan sewerage district property taxes, and state forestation taxes under s. 70.58, to the taxation district using the taxation district's erroneous valuation.

59,999 Section 999 . 70.57 (4) (b) 2. of the statutes is amended to read:

70.57 (4) (b) 2. For the year in which the error occurred, apportion county, school district, technical college district, and metropolitan sewerage district property taxes, and state forestation taxes under s. 70.58, to the taxation district using the taxation district's correct valuation.

59,1000 Section 1000 . 70.58 (1) of the statutes is amended to read:

70.58 (1) Except as provided in sub. subs. (2) and (3), there is levied an annual tax of two-tenths of one mill for each dollar of the assessed valuation of the property of the state as determined by the department of revenue under s. 70.57, for the purpose of acquiring, preserving and developing the forests of the state and for the purpose of forest crop law and county forest law administration and aid payments, for grants to forestry cooperatives under s. 36.56, and for the acquisition, purchase and development of forests described under s. 25.29 (7) (a) and (b), the proceeds of the tax to be paid into the conservation fund. The tax shall not be levied in any year in which general funds are appropriated for the purposes specified in this section, equal to or in excess of the amount which the tax would produce and no tax shall be levied under this section beginning with the property tax assessments as of January 1, 2017.

59,1001 Section 1001 . 70.58 (2) of the statutes is amended to read:

70.58 (2) In each of 3 years beginning with the property tax assessments as of January 1, 2005, the department of revenue shall adjust the rate of the tax imposed under this section so that the percentage increase from the previous year in the total amount levied under this section does not exceed 2.6 percent. The rate determined by the department of revenue for the property tax assessment as of January 1, 2007, shall be the rate of the tax imposed under this section for all subsequent years, ending with the property tax assessments as of January 1, 2017.

59,1002 Section 1002. 70.58 (3) of the statutes is created to read:

70.58 (3) In fiscal year 2017-18, and in each fiscal year thereafter, an amount equal to 0.1697 mills for each dollar of the assessed valuation of the property of the state as determined by the department of revenue under s. 70.57 shall be transferred from the general fund to the conservation fund for the purposes described under sub. (1).

59,1002m Section 1002m. 71.01 (1as) of the statutes is created to read:

71.01 (1as) “Broadcaster" means a television or radio station licensed by the federal communications commission, a television or radio broadcast network, a cable television network, or a television distribution company. “Broadcaster" does not include a cable service provider, a direct broadcast satellite system, or an Internet content distributor.

59,1003 Section 1003 . 71.01 (6) (b) of the statutes is repealed.

59,1004 Section 1004 . 71.01 (6) (j) 1. of the statutes is amended to read:

71.01 (6) (j) 1. For taxable years beginning after December 31, 2013, and before January 1, 2017, for individuals and fiduciaries, except fiduciaries of nuclear decommissioning trust or reserve funds, “Internal Revenue Code" means the federal Internal Revenue Code as amended to December 31, 2013, except as provided in subds. 2. and 3. and subject to subd. 4.

59,1005 Section 1005 . 71.01 (6) (j) 3. i. of the statutes is created to read:

71.01 (6) (j) 3. i. Section 2004 of P.L. 114-41.

59,1006 Section 1006 . 71.01 (6) (j) 3. j. of the statutes is created to read:

71.01 (6) (j) 3. j. Sections 503 and 504 of P.L. 114-74.

59,1007 Section 1007 . 71.01 (6) (j) 3. k. of the statutes is created to read:

71.01 (6) (j) 3. k. Sections 103, 104, 124, 168, 184, 185, 190, 204, 303, 306, 336, and 341 of division Q of P.L. 114-113.

59,1008 Section 1008 . 71.01 (6) (j) 3. L. of the statutes is created to read:

71.01 (6) (j) 3. L. P.L. 114-239.

59,1009 Section 1009 . 71.01 (6) (k) of the statutes is created to read:

71.01 (6) (k) 1. For taxable years beginning after December 31, 2016, for individuals and fiduciaries, except fiduciaries of nuclear decommissioning trust or reserve funds, “Internal Revenue Code" means the federal Internal Revenue Code as amended to December 31, 2016, except as provided in subds. 2. and 3. and s. 71.98 and subject to subd. 4.

2. For purposes of this paragraph, “Internal Revenue Code" does not include the following provisions of federal public laws for taxable years beginning after December 31, 2016: section 13113 of P.L 103-66; sections 1, 3, 4, and 5 of P.L. 106-519; sections 101, 102, and 422 of P.L 108-357; sections 1310 and 1351 of P.L. 109-58; section 11146 of P.L. 109-59; section 403 (q) of P.L. 109-135; section 513 of P.L. 109-222; sections 104 and 307 of P.L. 109-432; sections 8233 and 8235 of P.L. 110-28; section 11 (e) and (g) of P.L. 110-172; section 301 of P.L. 110-245; section 15351 of P.L. 110-246; section 302 of division A, section 401 of division B, and sections 312, 322, 502 (c), 707, and 801 of division C of P.L. 110-343; sections 1232, 1241, 1251, 1501, and 1502 of division B of P.L. 111-5; sections 211, 212, 213, 214, and 216 of P.L. 111-226; sections 2011 and 2122 of P.L. 111-240; sections 753, 754, and 760 of P.L. 111-312; section 1106 of P.L. 112-95; sections 104, 318, 322, 323, 324, 326, 327, and 411 of P.L. 112-240; P.L. 114-7; section 1101 of P.L. 114-74; section 305 of division P of P.L. 114-113; and sections 112, 123, 125 to 128, 143, 144, 151 to 153, 165 to 167, 169 to 171, 189, 191, 307, 326, and 411 of division Q of P.L. 114-113.

3. For purposes of this paragraph, “Internal Revenue Code" does not include amendments to the federal Internal Revenue Code enacted after December 31, 2016.

4. For purposes of this paragraph, the provisions of federal public laws that directly or indirectly affect the Internal Revenue Code, as defined in this paragraph, apply for Wisconsin purposes at the same time as for federal purposes, except that changes made by section 4007 (b) of P.L. 114-41, section 1102 of P.L. 114-74, sections 105, 111, 113 to 115, 133, 301, 302, 304, 305, 308, 311, 313 to 323, 325, 331, and 343 to 345 of division Q of P.L. 114-113 first apply for taxable years beginning after December 31, 2016.

59,1012 Section 1012 . 71.04 (7) (dh) 2. b. of the statutes is amended to read:

71.04 (7) (dh) 2. b. The service relates to tangible personal property that is located in this state at the time that the service is received or tangible personal property that is delivered directly or indirectly to customers in this state.

59,1013 Section 1013 . 71.04 (7) (dh) 2. c. of the statutes is amended to read:

71.04 (7) (dh) 2. c. The service is provided to purchased by an individual who is physically present in this state at the time that the service is received.

59,1013d Section 1013d. 71.04 (7) (dh) 3. of the statutes is amended to read:

71.04 (7) (dh) 3. If Except as provided in subd. 4., if the purchaser of a service receives the benefit of a service in more than one state, the gross receipts from the performance of the service are included in the numerator of the sales factor according to the portion of the service received in this state.

59,1013e Section 1013e. 71.04 (7) (dh) 4. of the statutes is created to read:

71.04 (7) (dh) 4. For taxable years beginning after December 31, 2018, a broadcaster's gross receipts from advertising are in this state only if the advertiser's commercial domicile is in this state. With regard to a broadcaster who is a member of a combined group, as defined in s. 71.255 (1) (a), this subdivision does not apply to the gross receipts of the members who are not broadcasters.

59,1013f Section 1013f. 71.04 (7) (dj) 1. (intro.) of the statutes is amended to read:

71.04 (7) (dj) 1. (intro.) Except as provided in subd. 2. and par. (df), gross royalties and other gross receipts received for the use or license of intangible property, including patents, copyrights, trademarks, trade names, service names, franchises, licenses, plans, specifications, blueprints, processes, techniques, formulas, designs, layouts, patterns, drawings, manuals, technical know-how, contracts, and customer lists, are sales in this state if any of the following applies:

59,1013g Section 1013g. 71.04 (7) (dj) 1. a. of the statutes is amended to read:

71.04 (7) (dj) 1. a. The purchaser or licensee uses the intangible property in the operation of a trade or business at a location in this state. If Except as provided in subd. 2., if the purchaser or licensee uses the intangible property in the operation of a trade or business in more than one state, the gross royalties and other gross receipts from the use of the intangible property shall be divided between those states having jurisdiction to impose an income tax on the taxpayer in proportion to the use of the intangible property in those states.

59,1013h Section 1013h. 71.04 (7) (dj) 2. of the statutes is created to read:

71.04 (7) (dj) 2. For taxable years beginning after December 31, 2018, a broadcaster's gross royalties and other gross receipts received for the use or license of intangible property are sales in this state only if the commercial domicile of the purchaser or licensee is in this state and the purchaser or licensee has a direct connection or relationship with the broadcaster pursuant to a contract under which the royalties or receipts are derived. With regard to a broadcaster who is a member of a combined group, as defined in s. 71.255 (1) (a), this subdivision does not apply to the gross royalties and receipts of the members who are not broadcasters.

59,1013i Section 1013i. 71.04 (7) (g) of the statutes is created to read:

71.04 (7) (g) 1. For taxable years beginning after December 31, 2018, the amount of a broadcaster's gross receipts from advertising and the use or license of intangible property, as determined under pars. (dh) 4. and (dj) 2., shall be adjusted as follows:

a. Determine the amount of the numerator of the sales factor for a broadcaster as provided in this subsection.

b. Multiply .01 by the total amount of the domestic gross receipts of the broadcaster from advertising and royalties and other gross receipts for the use or license of intangible property.

c. Determine the numerator of the sales for a broadcaster by substituting the amount determined under subd. 1. b. for the total amount determined under subd. 1. a.

d. Except as provided in subd. 1. e., if the amount of the numerator determined under subd. 1. c. is more than the amount determined under subd. 1. a., substitute the amount of total gross receipts determined under subd. 1. b. for the total amount of the gross receipts determined under subd. 1. a. For purposes of this subd. 1. d., the amount of the numerator for a broadcaster is the amount determined under subd. 1. c.

e. If the amount of the numerator computed under subd. 1. c. is more than 140 percent of the amount determined under subd. 1. a., adjust the total amount of the gross receipts under subd. 1. a. so that the amount of the numerator for a broadcaster is 140 percent of the numerator otherwise determined under subd. 1. a.

2. The department may promulgate rules to administer this paragraph.

59,1014 Section 1014 . 71.05 (1) (c) 13. of the statutes is created to read:

71.05 (1) (c) 13. An entity described under, or an entity whose bonds are issued under, s. 66.1201, 66.1333, or 66.1335.

59,1015 Section 1015 . 71.05 (6) (a) 26. (intro.) of the statutes is amended to read:

71.05 (6) (a) 26. (intro.) For the taxable year in which a distribution is received, all of the following amounts distributed from a college savings account, as described in s. 16.641 224.50:

59,1016 Section 1016 . 71.05 (6) (a) 26. c. of the statutes is amended to read: