AB133-ASA1,933,2120 71.42 (2) (i) For taxable years that begin after December 31, 1994, and before
21January 1, 1996, "internal revenue code Internal Revenue Code" means the federal
22internal revenue code Internal Revenue Code as amended to December 31, 1994,
23excluding sections 103, 104 and 110 of P.L. 102-227 and sections 13113, 13150 (d),
2413171 (d), 13174 and 13203 (d) of P.L. 103-66, and as amended by P.L. 104-7, P.L.
25104-188, excluding sections 1202, 1204, 1311 and 1605 of P.L. 104-188, P.L.

1104-191, P.L. 104-193 and, P.L. 105-34, P.L. 105-206 and P.L. 105-277, and as
2indirectly affected by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L.
3101-140, P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L. 102-227, excluding sections
4103, 104 and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding
5sections 13113, 13150 (d), 13171 (d), 13174 and 13203 (d) of P.L. 103-66, P.L.
6103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L. 104-188, excluding sections
71202, 1204, 1311 and 1605 of P.L. 104-188, P.L. 104-191, P.L. 104-193 and, P.L.
8105-34, P.L. 105-206 and P.L. 105-277, except that "internal revenue code Internal
9Revenue Code
" does not include section 847 of the federal internal revenue code
10Internal Revenue Code. The internal revenue code Internal Revenue Code applies
11for Wisconsin purposes at the same time as for federal purposes. Amendments to the
12federal internal revenue code Internal Revenue Code enacted after
13December 31, 1994, do not apply to this paragraph with respect to taxable years
14beginning after December 31, 1994, and before January 1, 1996, except that
15changes to the internal revenue code Internal Revenue Code made by P.L. 104-7, P.L.
16104-188, excluding sections 1202, 1204, 1311 and 1605 of P.L. 104-188, P.L.
17104-191, P.L. 104-193 and, P.L. 105-34, P.L. 105-206 and P.L. 105-277 and changes
18that indirectly affect the provisions applicable to this subchapter made by P.L. 104-7,
19P.L. 104-188, excluding sections 1202, 1204, 1311 and 1605 of P.L. 104-188, P.L.
20104-191, P.L. 104-193 and, P.L. 105-34, P.L. 105-206 and P.L. 105-277, apply for
21Wisconsin purposes at the same time as for federal purposes.
AB133-ASA1, s. 1748u 22Section 1748u. 71.42 (2) (j) of the statutes is amended to read:
AB133-ASA1,934,2423 71.42 (2) (j) For taxable years that begin after December 31, 1995, and before
24January 1, 1997, "internal revenue code Internal Revenue Code" means the federal
25internal revenue code Internal Revenue Code as amended to December 31, 1995,

1excluding sections 103, 104 and 110 of P.L. 102-227 and sections 13113, 13150 (d),
213171 (d), 13174 and 13203 (d) of P.L. 103-66, and as amended by P.L. 104-188,
3excluding sections 1123, 1202, 1204, 1311 and 1605 of P.L. 104-188, P.L. 104-191,
4P.L. 104-193, P.L. 105-33 and, P.L. 105-34, P.L. 105-206 and P.L. 105-277, and as
5indirectly affected by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L.
6101-140, P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L. 102-227, excluding sections
7103, 104 and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding
8sections 13113, 13150 (d), 13171 (d), 13174 and 13203 (d) of P.L. 103-66, P.L.
9103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L. 104-188, excluding sections
101123, 1202, 1204, 1311 and 1605 of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L.
11105-33 and, P.L. 105-34, P.L. 105-206 and P.L. 105-277, except that "internal
12revenue code
Internal Revenue Code" does not include section 847 of the federal
13internal revenue code Internal Revenue Code. The internal revenue code Internal
14Revenue Code
applies for Wisconsin purposes at the same time as for federal
15purposes. Amendments to the federal internal revenue code Internal Revenue Code
16enacted after December 31, 1995, do not apply to this paragraph with respect to
17taxable years beginning after December 31, 1995, and before January 1, 1997,
18except that changes to the Internal Revenue Code made by P.L. 104-188, excluding
19sections 1123, 1202, 1204, 1311 and 1605 of P.L. 104-188, P.L. 104-191, P.L. 104-193,
20P.L. 105-33 and, P.L. 105-34, P.L. 105-206 and P.L. 105-277, and changes that
21indirectly affect the provisions applicable to this subchapter made by P.L. 104-188,
22excluding sections 1123, 1202, 1204, 1311 and 1605 of P.L. 104-188, P.L. 104-191,
23P.L. 104-193, P.L. 105-33 and, P.L. 105-34, P.L. 105-206 and P.L. 105-277, apply for
24Wisconsin purposes at the same time as for federal purposes.
AB133-ASA1, s. 1748v 25Section 1748v. 71.42 (2) (k) of the statutes is amended to read:
AB133-ASA1,935,23
171.42 (2) (k) For taxable years that begin after December 31, 1996, and before
2January 1, 1998, "Internal Revenue Code" means the federal Internal Revenue Code
3as amended to December 31, 1996, excluding sections 103, 104 and 110 of P.L.
4102-227, sections 13113, 13150 (d), 13171 (d), 13174 and 13203 (d) of P.L. 103-66 and
5sections 1123 (b), 1202 (c), 1204 (f), 1311 and 1605 (d) of P.L. 104-188, and as
6amended by P.L. 105-33 and, P.L. 105-34, P.L. 105-206 and P.L. 105-277, and as
7indirectly affected by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L.
8101-140, P.L. 101-179, P.L. 101-239, P.L. 101-508, P.L. 102-227, excluding sections
9103, 104 and 110 of P.L. 102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding
10sections 13113, 13150 (d), 13171 (d), 13174 and 13203 (d) of P.L. 103-66, P.L.
11103-296, P.L. 103-337, P.L. 103-465, P.L. 104-7, P.L. 104-188, excluding sections
121123 (b), 1202 (c) 1204 (f), 1311 and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L.
13104-193, P.L. 105-33 and, P.L. 105-34, P.L. 105-206 and P.L. 105-277, except that
14"Internal Revenue Code" does not include section 847 of the federal Internal Revenue
15Code. The Internal Revenue Code applies for Wisconsin purposes at the same time
16as for federal purposes. Amendments to the federal Internal Revenue Code enacted
17after December 31, 1996, do not apply to this paragraph with respect to taxable years
18beginning after December 31, 1996, and before January 1, 1998, except that
19changes to the Internal Revenue Code made by P.L. 105-33 and, P.L. 105-34, P.L.
20105-206 and P.L. 105-277
and changes that indirectly affect the provisions
21applicable to this subchapter made by P.L. 105-33 and , P.L. 105-34, P.L. 105-206
22and P.L. 105-277,
apply for Wisconsin purposes at the same time as for federal
23purposes.
AB133-ASA1, s. 1748w 24Section 1748w. 71.42 (2) (L) of the statutes is amended to read:
AB133-ASA1,936,22
171.42 (2) (L) For taxable years that begin after December 31, 1997, and before
2January 1, 1999,
"Internal Revenue Code" means the federal Internal Revenue Code
3as amended to December 31, 1997, excluding sections 103, 104 and 110 of P.L.
4102-227, sections 13113, 13150 (d), 13171 (d), 13174 and 13203 (d) of P.L. 103-66 and
5sections 1123 (b), 1202 (c), 1204 (f), 1311 and 1605 (d) of P.L. 104-188, and as
6amended by P.L. 105-178, P.L. 105-206 and P.L. 105-277,
and as indirectly affected
7by P.L. 99-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179,
8P.L. 101-239, P.L. 101-508, P.L. 102-227, excluding sections 103, 104 and 110 of P.L.
9102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding sections 13113, 13150
10(d), 13171 (d), 13174 and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L.
11103-465, P.L. 104-7, P.L. 104-188, excluding sections 1123 (b), 1202 (c) 1204 (f), 1311
12and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33 and, P.L.
13105-34, P.L. 105-178, P.L. 105-206 and P.L. 105-277, except that "Internal Revenue
14Code" does not include section 847 of the federal Internal Revenue Code. The
15Internal Revenue Code applies for Wisconsin purposes at the same time as for federal
16purposes. Amendments to the federal Internal Revenue Code enacted after
17December 31, 1997, do not apply to this paragraph with respect to taxable years
18beginning after December 31, 1997, and before January 1, 1999, except that changes
19to the Internal Revenue Code made by P.L. 105-178, P.L. 105-206 and P.L. 105-277
20and changes that indirectly affect the provisions applicable to this subchapter made
21by P.L. 105-178, P.L. 105-206 and P.L. 105-277 apply for Wisconsin purposes at the
22same time as for federal purposes
.
AB133-ASA1, s. 1748x 23Section 1748x. 71.42 (2) (m) of the statutes is created to read:
AB133-ASA1,937,1524 71.42 (2) (m) For taxable years that begin after December 31, 1998, "Internal
25Revenue Code" means the federal Internal Revenue Code as amended to

1December 31, 1998, excluding sections 103, 104 and 110 of P.L. 102-227, sections
213113, 13150 (d), 13171 (d), 13174 and 13203 (d) of P.L. 103-66 and sections 1123 (b),
31202 (c), 1204 (f), 1311 and 1605 (d) of P.L. 104-188, and as indirectly affected by P.L.
499-514, P.L. 100-203, P.L. 100-647, P.L. 101-73, P.L. 101-140, P.L. 101-179, P.L.
5101-239, P.L. 101-508, P.L. 102-227, excluding sections 103, 104 and 110 of P.L.
6102-227, P.L. 102-318, P.L. 102-486, P.L. 103-66, excluding sections 13113, 13150
7(d), 13171 (d), 13174 and 13203 (d) of P.L. 103-66, P.L. 103-296, P.L. 103-337, P.L.
8103-465, P.L. 104-7, P.L. 104-188, excluding sections 1123 (b), 1202 (c) 1204 (f), 1311
9and 1605 (d) of P.L. 104-188, P.L. 104-191, P.L. 104-193, P.L. 105-33, P.L. 105-34,
10P.L. 105-178, P.L. 105-206 and P.L. 105-277, except that "Internal Revenue Code"
11does not include section 847 of the federal Internal Revenue Code. The Internal
12Revenue Code applies for Wisconsin purposes at the same time as for federal
13purposes. Amendments to the federal Internal Revenue Code enacted after
14December 31, 1998, do not apply to this paragraph with respect to taxable years
15beginning after December 31, 1998.
AB133-ASA1, s. 1748y 16Section 1748y. 71.43 (1) of the statutes is amended to read:
AB133-ASA1,938,217 71.43 (1) Income tax. For the purpose of raising revenue for the state and the
18counties, cities, villages and towns, there shall be assessed, levied, collected and paid
19a tax as provided under this chapter on all Wisconsin net incomes of corporations
20which that are not subject to the franchise tax under sub. (2) and which that own
21property within this state; that derive income from sources within this state or from
22activities that are attributable to this state;
or whose business within this state
23during the taxable year, except as provided under s. 71.23 (3), consists exclusively
24of foreign commerce, interstate commerce, or both; except as exempted under ss.
2571.26 (1) and 71.45 (1). This section shall not be construed to prevent or affect the

1correction of errors or omissions in the assessments of income for former years under
2s. 71.74 (1) and (2).
AB133-ASA1, s. 1749k 3Section 1749k. 71.45 (2) (a) 10. of the statutes is amended to read:
AB133-ASA1,938,94 71.45 (2) (a) 10. By adding to federal taxable income the amount of credit
5computed under s. 71.47 (1dd) to (1dx) (1dy) and not passed through by a
6partnership, limited liability company or tax-option corporation that has added that
7amount to the partnership's, limited liability company's or tax-option corporation's
8income under s. 71.21 (4) or 71.34 (1) (g) and the amount of credit computed under
9s. 71.47 (1), (3), (4) and (5).
AB133-ASA1, s. 1749m 10Section 1749m. 71.45 (2) (a) 13. of the statutes is amended to read:
AB133-ASA1,938,2311 71.45 (2) (a) 13. By adding or subtracting, as appropriate, the difference
12between the depreciation deduction under the federal Internal Revenue Code as
13amended to December 31, 1997 1998 and the depreciation deduction under the
14federal Internal Revenue Code in effect for the taxable year for which the return is
15filed, so as to reflect the fact that the insurer may choose between these 2 deductions,
16except that property first placed in service by the taxpayer on or after
17January 1, 1983, but before January 1, 1987, that, under s. 71.04 (15) (b) and (br),
181985 stats., is required to be depreciated under the Internal Revenue Code as
19amended to December 31, 1980, and property first placed in service in taxable year
201981 or thereafter but before January 1, 1987, that, under s. 71.04 (15) (bm), 1985
21stats., is required to be depreciated under the Internal Revenue Code as amended
22to December 31, 1980, shall continue to be depreciated under the Internal Revenue
23Code as amended to December 31, 1980.
AB133-ASA1, s. 1750 24Section 1750. 71.45 (3) (intro.) of the statutes is amended to read:
AB133-ASA1,939,9
171.45 (3) Apportionment. (intro.) With respect Except as provided in par. (c),
2to determine Wisconsin income for purposes of the franchise tax, domestic insurers
3not engaged in the sale of life insurance but which that, in the taxable year, have
4collected received premiums, other than life insurance premiums, written on
5subjects of
for insurance on property or risks resident, located or to be performed
6outside this state, there shall be subtracted from multiply the net income figure
7derived by application of sub. (2) (a) to arrive at Wisconsin income constituting the
8measure of the franchise tax an amount calculated by multiplying such adjusted
9federal taxable income
by the arithmetic average of the following 2 percentages:
AB133-ASA1, s. 1751 10Section 1751. 71.45 (3) (a) of the statutes is amended to read:
AB133-ASA1,939,2511 71.45 (3) (a) The Subject to par. (c), the percentage determined by dividing the
12sum
of total direct premiums written on all property and risks for insurance other
13than life insurance, on subjects of insurance resident, located or to be performed in
14this state, and assumed premiums written for reinsurance, other than life insurance,
15with respect to all property and risks resident, located or to be performed in this
16state, by the sum of direct premiums written for insurance on all property and risks,
17other than life insurance,
wherever located during the taxable year, as reflects, and
18assumed
premiums written on insurance for reinsurance on all property and risks,
19other than life insurance, where the subject of insurance was resident, located or to
20be performed outside this state
wherever located. In this paragraph, "direct
21premiums" means direct premiums as reported for the taxable year on an annual
22statement that is filed by the insurer with the commissioner of insurance. In this
23paragraph, "assumed premiums" means assumed reinsurance premiums from
24domestic insurance companies as reported for the taxable year on an annual
25statement that is filed by the commissioner of insurance
.
AB133-ASA1, s. 1752
1Section 1752. 71.45 (3) (b) of the statutes is renumbered 71.45 (3) (b) 1. and
2amended to read:
AB133-ASA1,940,63 71.45 (3) (b) 1. The Subject to par. (c), the percentage of determined by dividing
4the payroll, exclusive of life insurance payroll, paid in this state in the taxable year
5by
total payroll, exclusive of life insurance payroll, paid everywhere in the taxable
6year as reflects such compensation paid outside this state.
AB133-ASA1,940,15 72. Compensation is paid outside this state if the individual's service is
8performed entirely outside this state; or the individual's service is performed both
9within and without this state, but the service performed within is incidental to the
10individual's service without this state; or some service is performed without this
11state and the base of operations, or if there is no base of operations, the place from
12which the service is directed or controlled is without this state, or the base of
13operations or the place from which the service is directed or controlled is not in any
14state in which some part of the service is performed, but the individual's residence
15is outside this state.
AB133-ASA1, s. 1752d 16Section 1752d. 71.45 (3) (c) of the statutes is created to read:
AB133-ASA1,940,1917 71.45 (3) (c) 1. For taxable years beginning after December 31, 2000, and before
18January 1, 2002, the percentage under par. (a) represents 63% of the average of the
19amounts under pars. (a) and (b) 1.
AB133-ASA1,940,2220 2. For taxable years beginning after December 31, 2001, and before January
211, 2003, the percentage under par. (a) represents 85% of the average of the amounts
22under pars. (a) and (b) 1.
AB133-ASA1,941,223 3. For taxable years beginning after December 31, 2002, a domestic insurer
24that is subject to apportionment under this subsection shall multiply the net income

1figure derived by application of sub. (2) by the percentage under par. (a) to determine
2Wisconsin income for purposes of the franchise tax.
AB133-ASA1, s. 1753 3Section 1753. 71.45 (3m) of the statutes is amended to read:
AB133-ASA1,941,104 71.45 (3m) Arithmetic average. The Except as provided in sub. (3) (c), the
5arithmetic average of the 2 percentages referred to in sub. (3) shall be applied to the
6net income figure arrived at by the successive application of sub. (2) (a) and (b) with
7respect to Wisconsin insurers to which sub. (2) (a) and (b) applies and which have
8collected premiums written upon insurance, other than life insurance, where the
9subject of such insurance was resident, located or to be performed outside this state,
10to arrive at Wisconsin income constituting the measure of the franchise tax.
AB133-ASA1, s. 1753g 11Section 1753g. 71.45 (6) of the statutes is created to read:
AB133-ASA1,941,1612 71.45 (6) Partnerships and limited liability companies. (a) A general or
13limited partner's share of the numerator and denominator of a partnership's
14apportionment fractions under this section are included in the numerator and
15denominator of the general or limited partner's apportionment fractions under this
16section.
AB133-ASA1,941,2117 (b) If a limited liability company is considered by the department of revenue
18to be a partnership, for tax purposes, a member's share of the numerator and
19denominator of a limited liability company's apportionment fractions under this
20section are included in the numerator and denominator of the member's
21apportionment fractions under this section.
AB133-ASA1, s. 1754t 22Section 1754t. 71.47 (1dj) (am) 1. of the statutes is amended to read:
AB133-ASA1,942,223 71.47 (1dj) (am) 1. Modify "member of a targeted group", as defined in section
2451 (d) of the internal revenue code as amended to December 31, 1995, to include
25persons unemployed as a result of a business action subject to s. 109.07 (1m) and

1persons specified under 29 USC 1651 (a) dislocated workers, as defined in 29 USC
22801
(9),
and to require a member of a targeted group to be a resident of this state.
AB133-ASA1, s. 1754v 3Section 1754v. 71.47 (1dj) (am) 2. of the statutes is amended to read:
AB133-ASA1,942,94 71.47 (1dj) (am) 2. Modify "designated local agency", as defined in section 51
5(d) (15) of the internal revenue code, to include the job training partnership act
6organization
local workforce development board established under 29 USC 2832 for
7the area that includes the development zone in which the employe in respect to whom
8the credit under this subsection is claimed works, if the department of commerce
9approves the criteria used for certification, and the department of commerce.
AB133-ASA1, s. 1755 10Section 1755. 71.47 (1dj) (am) 3. of the statutes is amended to read:
AB133-ASA1,942,1311 71.47 (1dj) (am) 3. Modify the rule for certification under section 51 (d) (16) (A)
12of the internal revenue code to allow certification within the 90-day period beginning
13with the first day of employment of the employe by the claimant.
AB133-ASA1, s. 1755g 14Section 1755g. 71.47 (1dx) (b) (intro.) of the statutes is amended to read:
AB133-ASA1,942,1915 71.47 (1dx) (b) Credit. (intro.) Except or provided in s. 73.03 (35) and subject
16to s. 560.785, for any taxable year for which the person is certified under s. 560.765
17(3), any person may claim as a credit against taxes imposed on the person's income
18from the person's business activities in a development zone
under this subchapter
19the following amounts:
AB133-ASA1, s. 1756 20Section 1756. 71.47 (1dx) (b) 4. of the statutes is amended to read:
AB133-ASA1,943,221 71.47 (1dx) (b) 4. The amount determined by multiplying the amount
22determined under s. 560.785 (1) (b) (bm) by the number of full-time jobs retained,
23as provided in the rules under s. 560.785, excluding jobs for which a credit has been
24claimed under sub. (1dj), in a an enterprise development zone under s. 560.797 and

1filled by a member of a targeted group for which significant capital investment was
2made
and by then subtracting the subsidies paid under s. 49.147 (3) (a) for those jobs.
AB133-ASA1, s. 1756h 3Section 1756h. 71.47 (1dy) of the statutes is created to read:
AB133-ASA1,943,54 71.47 (1dy) Sustainable urban development zone credit. (a) Definitions. In
5this subsection:
AB133-ASA1,943,66 1. "Brownfield" has the meaning given in sub. (1dx) (a) 1.
AB133-ASA1,943,117 2. "Environmental remediation" means removal or containment of
8environmental pollution, as defined in s. 299.01 (4), and restoration of soil or
9groundwater that is affected by environmental pollution, as defined in s. 299.01 (4),
10in a brownfield and investigation unless the investigation determines that
11remediation is required but remediation is not undertaken.
AB133-ASA1,943,1512 (b) Credit. For any taxable year for which the person is certified under s. 292.77
13(5), a person may claim as a credit against taxes imposed under this subchapter 50%
14of the amount expended for environmental remediation under the program under s.
15292.77.
AB133-ASA1,943,1716 (c) Administration. Subsection (1dx) (c), (d) and (e), as it applies to the credit
17under sub. (1dx), applies to the credit under this subsection.
AB133-ASA1, s. 1757b 18Section 1757b. 71.47 (2m) (a) 1. b. of the statutes is amended to read:
AB133-ASA1,943,2219 71.47 (2m) (a) 1. b. For partnerships, except publicly traded partnerships
20treated as corporations under s. 71.22 (1) (1g), or limited liability companies, except
21limited liability companies treated as corporations under s. 71.22 (1) (1g), "claimant"
22means each individual partner or member.
AB133-ASA1, s. 1758 23Section 1758. 71.47 (4) (a) of the statutes is amended to read:
AB133-ASA1,944,1224 71.47 (4) (a) Credit. Any corporation may credit against taxes otherwise due
25under this chapter an amount equal to 5% of the amount obtained by subtracting

1from the corporation's qualified research expenses, as defined in section 41 of the
2internal revenue code, except that "qualified research expenses" includes only
3expenses incurred by the claimant, incurred for research conducted in this state for
4the taxable year, except that a taxpayer may elect the alternative computation under
5section 41 (c) (4) of the Internal Revenue Code and that election applies until the
6department permits its revocation and except that "qualified research expenses"
7does not include compensation used in computing the credit under subs. (1dj) and
8(1dx), the corporation's base amount, as defined in section 41 (c) of the internal
9revenue code, except that gross receipts used in calculating the base amount means
10gross receipts from sales attributable to Wisconsin under s. 71.25 (9) (b) 1. and 2. and,
11(d), (dc), (dg), (dn) and (dr). Section 41 (h) of the internal revenue code does not apply
12to the credit under this paragraph.
AB133-ASA1, s. 1759d 13Section 1759d. 71.47 (4) (i) of the statutes is amended to read:
AB133-ASA1,944,1914 71.47 (4) (i) Nonclaimants. The credits under this subsection may not be
15claimed by a partnership, except a publicly traded partnership treated as a
16corporation under s. 71.22 (1) (1g), limited liability company, except a limited liability
17company treated as a corporation under s. 71.22 (1) (1g), or tax-option corporation
18or by partners, including partners of a publicly traded partnership, members of a
19limited liability company or shareholders of a tax-option corporation.
AB133-ASA1, s. 1760q 20Section 1760q. 71.49 (1) (eon) of the statutes is created to read:
AB133-ASA1,944,2121 71.49 (1) (eon) Sustainable urban development zone credit under s. 71.47 (1dy).
AB133-ASA1, s. 1762 22Section 1762. 71.54 (1) (d) (intro.) of the statutes is amended to read:
AB133-ASA1,944,2523 71.54 (1) (d) 1991 and thereafter to 1999. (intro.) The amount of any claim filed
24in 1991 and thereafter to 1999 and based on property taxes accrued or rent
25constituting property taxes accrued during the previous year is limited as follows:
AB133-ASA1, s. 1763
1Section 1763. 71.54 (1) (e) of the statutes is created to read:
AB133-ASA1,945,42 71.54 (1) (e) 2000 and thereafter. The amount of any claim filed in 2000 and
3thereafter and based on property taxes accrued or rent constituting property taxes
4accrued during the previous year is limited as follows:
AB133-ASA1,945,75 1. If the household income was $8,000 or less in the year to which the claim
6relates, the claim is limited to 80% of the property taxes accrued or rent constituting
7property taxes accrued or both in that year on the claimant's homestead.
AB133-ASA1,945,118 2. If the household income was more than $8,000 in the year to which the claim
9relates, the claim is limited to 80% of the amount by which the property taxes accrued
10or rent constituting property taxes accrued or both in that year on the claimant's
11homestead exceeds 11.8% of the household income exceeding $8,000.
AB133-ASA1,945,1312 3. No credit may be allowed if the household income of a claimant exceeds
13$20,290.
AB133-ASA1, s. 1764 14Section 1764. 71.54 (2) (a) (intro.) of the statutes is amended to read:
AB133-ASA1,945,1915 71.54 (2) (a) (intro.) Property taxes accrued or rent constituting property taxes
16accrued shall be reduced by one-twelfth for each month or portion of a month for
17which the claimant received relief from any county under s. 59.53 (21) equal to or in
18excess of $400, participated in Wisconsin works under s. 49.147 (4) or (5) or 49.148
19(1m)
or received assistance under s. 49.19, except assistance received:
AB133-ASA1, s. 1764q 20Section 1764q. 71.58 (1) (c) of the statutes is amended to read:
AB133-ASA1,945,2221 71.58 (1) (c) For partnerships except publicly traded partnerships treated as
22corporations under s. 71.22 (1) (1g), "claimant" means each individual partner.
AB133-ASA1, s. 1764s 23Section 1764s. 71.58 (1) (cm) of the statutes is amended to read:
AB133-ASA1,946,3
171.58 (1) (cm) For limited liability companies, except limited liability
2companies treated as corporations under s. 71.22 (1) (1g), "claimant" means each
3individual member.
AB133-ASA1, s. 1784 4Section 1784. 71.64 (9) (b) of the statutes is renumbered 71.64 (9) (b) (intro.)
5and amended to read:
AB133-ASA1,946,96 71.64 (9) (b) (intro.) The department shall from time to time adjust the
7withholding tables to reflect any changes in income tax rates, any applicable surtax
8or any changes in dollar amounts in s. 71.06 (1), (1m), (1n), (1p) and (2) resulting from
9statutory changes, except that the as follows:
AB133-ASA1,946,14 101. The department may not adjust the withholding tables to reflect the changes
11in rates in s. 71.06 (1m) and (2) (c) and (d) and any changes in dollar amounts with
12respect to bracket indexing under s. 71.06 (2e), with respect to changes in rates under
13s. 71.06 (1m) and (2) (c) and (d),
and with respect to standard deduction indexing
14under s. 71.05 (22) (ds) for any taxable year that begins before January 1, 2000.
AB133-ASA1,947,2 15(c) The tables shall account for the working families tax credit under s. 71.07
16(5m), subject to s. 71.07 (5m) (e). The tables shall be extended to cover from zero to
1710 withholding exemptions, shall assume that the payment of wages in each pay
18period will, when multiplied by the number of pay periods in a year, reasonably
19reflect the annual wage of the employe from the employer and shall be based on the
20further assumption that the annual wage will be reduced for allowable deductions
21from gross income. The department may determine the length of the tables and a
22reasonable span for each bracket. In preparing the tables the department shall
23adjust all withholding amounts not an exact multiple of 10 cents to the next highest
24figure that is a multiple of 10 cents. The department shall also provide instructions

1with the tables for withholding with respect to quarterly, semiannual and annual pay
2periods.
AB133-ASA1, s. 1785 3Section 1785. 71.64 (9) (b) 2. of the statutes is created to read:
AB133-ASA1,947,74 71.64 (9) (b) 2. The department shall adjust the withholding tables to reflect
5the changes in rates in s. 71.06 (1n), (1p) and (2) (e), (f), (g) and (h) and any changes
6in dollar amounts with respect to bracket indexing, with respect to changes in rates
7under s. 71.06 (1p) and (2) (g) and (h) on July 1, 2000.
AB133-ASA1, s. 1786 8Section 1786. 71.67 (4) (a) of the statutes is amended to read:
AB133-ASA1,947,139 71.67 (4) (a) The administrator of the lottery division in the department under
10ch. 565 shall withhold from any lottery prize of $2,000 or more an amount determined
11by multiplying the amount of the prize by the highest rate applicable to individuals
12under s. 71.06 (1) or, (1m), (1n) or (1p). The administrator shall deposit the amounts
13withheld, on a monthly basis, as would an employer depositing under s. 71.65 (3) (a).
AB133-ASA1, s. 1787 14Section 1787. 71.67 (5) (a) of the statutes is amended to read:
AB133-ASA1,947,2015 71.67 (5) (a) Wager winnings. A person holding a license to sponsor and
16manage races under s. 562.05 (1) (b) or (c) shall withhold from the amount of any
17payment of pari-mutuel winnings under s. 562.065 (3) (a) or (3m) (a) an amount
18determined by multiplying the amount of the payment by the highest rate applicable
19to individuals under s. 71.06 (1) (a) to (c) or, (1m), (1n) or (1p) if the amount of the
20payment is more than $1,000.
AB133-ASA1, s. 1788 21Section 1788. 71.75 (8) of the statutes is amended to read:
AB133-ASA1,948,622 71.75 (8) A refund payable on the basis of a separate return shall be issued to
23the person who filed the return. A refund payable on the basis of a joint return shall
24be issued jointly to the persons who filed the return, except that, if a judgment of
25divorce under ch. 767 apportions any refund that may be due the formerly married

1persons to one of the former spouses, or between the spouses, and if they include with
2their income tax return a copy of that portion of the judgment of divorce that relates
3to the apportionment of their tax refund, the department shall issue the refund to
4the person to whom the refund is awarded under the terms of the judgment of divorce
5or the department shall issue one check to each of the former spouses according to
6the apportionment terms of the judgment
.
AB133-ASA1, s. 1797k 7Section 1797k. 73.03 (2a) of the statutes is amended to read:
AB133-ASA1,949,208 73.03 (2a) To prepare, have published and distribute to each property tax
9assessor and to others who so request assessment manuals. The manual shall
10discuss and illustrate accepted assessment methods, techniques and practices with
11a view to more nearly uniform and more consistent assessments of property at the
12local level. The manual shall be amended by the department from time to time to
13reflect advances in the science of assessment, court decisions concerning assessment
14practices, costs, and statistical and other information considered valuable to local
15assessors by the department. The manual shall incorporate standards for the
16assessment of all types of renewable energy resource systems used in this state as
17soon as such systems are used in sufficient numbers and sufficient data exists to
18allow the formulation of valid guidelines. The manual shall incorporate standards,
19which the department of revenue and the state historical society of Wisconsin shall
20develop, for the assessment of nonhistoric property in historic districts and for the
21assessment of historic property, including but not limited to property that is being
22preserved or restored; property that is subject to a protective easement, covenant or
23other restriction for historic preservation purposes; property that is listed in the
24national register of historic places in Wisconsin or in this state's register of historic
25places and property that is designated as a historic landmark and is subject to

1restrictions imposed by a municipality or by a landmarks commission. The manual
2shall incorporate general guidelines about ways to determine whether property is
3taxable in part under s. 70.1105 and examples of the ways that s. 70.1105 applies in
4specific situations. The manual shall state that assessors are required to comply
5with s. 70.32 (1g) and shall suggest procedures for doing so. The manual or a
6supplement to it shall specify per acre value guidelines for each municipality for
7various categories of agricultural land based on the income that could be generated
8from its estimated rental for agricultural use, as defined by rule, and capitalization
9rates established by rule. The manual or a supplement to it shall not specify per acre
10value guidelines for each municipality unless such guidelines are based on
11procedures that are established by rule.
The manual shall include guidelines for
12classifying land as agricultural land, as defined in s. 70.32 (2) (c) 1. and guidelines
13for distinguishing between land and improvements to land. The cost of the
14development, preparation, publication and distribution of the manual and of
15revisions and amendments to it shall be borne by the assessors and requesters at an
16individual volume cost or a subscription cost as determined by the department. All
17receipts shall be credited to the appropriation under s. 20.566 (2) (hi). The
18department may provide free assessment manuals to other state agencies or
19exchange them at no cost with agencies of other states or of the federal government
20for similar information or publications.
AB133-ASA1, s. 1797m 21Section 1797m. 73.03 (33m) of the statutes is amended to read:
AB133-ASA1,950,322 73.03 (33m) To collect, as taxes under ch. 71 are collected, from each person
23who owes to the department of revenue delinquent taxes, fees, interest or penalties,
24a fee for each delinquent account equal to $35 or 6.5% of the taxes, fees, interest and
25penalties owed as of the due date specified in the assessment, notice of amount due

1or notice of redetermination on that account, whichever is greater. The department
2of revenue shall deposit into the general fund as general purpose revenue-earned all
3fees collected under this subsection.
AB133-ASA1, s. 1797p 4Section 1797p. 73.03 (33p) of the statutes is created to read:
AB133-ASA1,950,125 73.03 (33p) To collect, as taxes under ch. 71 are collected, from each person who
6owes to the department of revenue delinquent taxes, fees, interest or penalties, a $20
7fee for each delinquent taxpayer who enters into an agreement with the department
8of revenue to pay in instalments the taxpayer's delinquent taxes, including fees,
9interest or penalties and to collect costs incurred to the department of revenue for
10court actions that are related to the collection of delinquent taxes. The department
11of revenue shall deposit into the general fund as general purpose revenue-earned all
12fees and costs collected under this subsection.
AB133-ASA1, s. 1798 13Section 1798. 73.03 (35) of the statutes is amended to read:
AB133-ASA1,950,2114 73.03 (35) To deny a portion of a credit claimed under s. 71.07 (2dd), (2de), (2di),
15(2dj), (2dL), (2dr), (2ds) or, (2dx) or (2dy), 71.28 (1dd), (1de), (1di), (1dj), (1dL), (1ds),
16(1dx), (2dy) or (4) (am) or 71.47 (1dd), (1de), (1di), (1dj), (1dL), (1ds), (1dx), (2dy) or
17(4) (am) if granting the full amount claimed would violate the a requirement under
18s. 560.797 (4) (e) 560.785 or would bring the total of the credits granted to that
19claimant under s. 560.797 (4) (e), or the total of the credits granted to that claimant
20under
all of those subsections, over the limit for that claimant under s. 560.768,
21560.795 (2) (b) or 560.797 (5) (b).
AB133-ASA1, s. 1801m 22Section 1801m. 73.0305 of the statutes is amended to read:
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