Amendment AA2-ASA1-AB133

AB133-ASA1-AA2,229,17 570. Page 806, line 21: delete the material beginning with that line and ending with page 808, line 24.

AB133-ASA1-AA2,229,18 571. Page 808, line 24: after that line insert:

AB133-ASA1-AA2,229,19 " Section 1646m. 66.949 (3) of the statutes is amended to read:

AB133-ASA1-AA2,230,12 66.949 (3) Notice. Notwithstanding ss. 27.065 (5) (a), 30.32, 38.18, 43.17 (9) (a), 59.52 (29) (a) (am), 59.70 (11), 60.47 (2) to (4), 60.77 (6) (a), 61.55, 61.56, 61.57, 62.15 (1), 62.155, 66.24 (5) (d), 66.299 (2), 66.431 (5) (a) 2., 66.47 (11), 66.505 (10), 66.508 (10) and 66.904 (2), before entering into a performance contract under this section, a local governmental unit shall solicit bids or competitive sealed proposals from qualified providers. A local governmental unit may only enter into a performance contract if the contract is awarded by the governing body of the local governmental unit. The governing body shall give at least 10 days' notice of the meeting at which the body intends to award a performance contract. The notice shall include a statement of the intent of the governing body to award the performance contract, the names of all potential parties to the proposed performance contract, and a description of the energy conservation and facility improvement measures included in the performance contract. At the meeting, the governing body shall review and evaluate the bids or proposals submitted by all qualified providers and may thereafter award the performance contract to the qualified provider that best meets the needs of the local governmental unit, which need not be the lowest cost provider.".

AB133-ASA1-AA2,230,13 572. Page 808, line 24: after that line insert:

AB133-ASA1-AA2,230,14 " Section 1646e. 66.945 (15) of the statutes is amended to read:

AB133-ASA1-AA2,231,3 66.945 (15) Dissolution of regional planning commissions. Upon receipt of certified copies of resolutions recommending the dissolution of a regional planning commission adopted by the governing bodies of a majority of the local units in the region, including the county board of any county, part or all of which is within the region, and upon a finding that all outstanding indebtedness of the commission has been paid and all unexpended funds returned to the local units which supplied them, or that adequate provision has been made therefor, the governor shall issue a certificate of dissolution of the commission which shall thereupon cease to exist. Every local unit located within the boundaries of a region, including the county board of any county, part or all of which is within the region, may adopt a resolution recommending the dissolution of the regional planning commission under this subsection, even if the local unit has withdrawn from the commission's jurisdiction under sub. (16).".

AB133-ASA1-AA2,231,4 573. Page 808, line 25: after that line insert:

AB133-ASA1-AA2,231,5 " Section 1647m. 67.05 (4) and (5) of the statutes are amended to read:

AB133-ASA1-AA2,231,19 67.05 (4) Permissive referendum in counties. If a county board adopts an initial resolution for an issue of county bonds to provide for the original construction or for the improvement and maintenance of highways, to provide railroad aid, or to construct, acquire or maintain, or to aid in constructing, acquiring or maintaining a bridge over or across any stream or other body of water bordering upon or intersecting any part of the county, the county clerk is not required to submit the resolution for approval to the electors of the county at a special election referendum unless within 30 days after the adoption thereof there is filed with the clerk a petition conforming to the requirements of s. 8.40 and requesting such submission, signed by electors numbering at least 10% of the votes cast in the county for governor at the last general election. If a petition is filed, the question submitted shall be whether the resolution shall be or shall not be approved. No such resolution of a county board other than those specified in this subsection need be submitted to county electors, except as provided otherwise in sub. (7).

AB133-ASA1-AA2,232,8 (5) Referendum in towns, villages and cities. (a) Whenever an initial resolution has been so adopted by the governing body of a town, the clerk of the municipality shall immediately record the resolution and call a special election referendum in accordance with s. 8.065 for the purpose of submitting the resolution to the electors of the municipality for approval. This paragraph does not apply to bonds issued to finance low-interest mortgage loans under s. 66.38, unless a number of electors equal to at least 15% of the votes cast for governor at the last general election in their town sign and file a petition conforming to the requirements of s. 8.40 with the town clerk requesting submission of the resolution. Whenever a number of electors cannot be determined on the basis of reported statistics, the number shall be determined in accordance with s. 60.74 (6). If a petition is filed, the question submitted shall be whether the resolution shall or shall not be approved. This paragraph is limited in its scope by sub. (7).

AB133-ASA1-AA2,233,17 (b) No city or village may issue any bonds for any purposes other than for water systems, lighting works, gas works, bridges, street lighting, street improvements, street improvement funding, hospitals, airports, harbor improvements, river improvements, breakwaters and protection piers, sewerage, garbage disposal, rubbish or refuse disposal, any combination of sewage, garbage or refuse or rubbish disposal, parks and public grounds, swimming pools and band shells thereon, veterans housing projects, paying the municipality's portion of the cost of abolishing grade crossings, for the construction of police facilities and combined fire and police safety buildings, for the purchase of sites for engine houses, for fire engines and other equipment of the fire department, for construction of engine houses, and for pumps, water mains, reservoirs and all other reasonable facilities for fire protection apparatus or equipment for fire protection, for parking lots or other parking facilities, for school purposes, for libraries, for buildings for the housing of machinery and equipment, for acquiring and developing sites for industry and commerce as will expand the municipal tax base, for financing the cost of low-interest mortgage loans under s. 66.38, for providing financial assistance to blight elimination, slum clearance, community development, redevelopment and urban renewal programs and projects under ss. 66.405 to 66.425, 66.43, 66.431, 66.4325, 66.435 and 66.46 or for university of Wisconsin system college campuses, as defined in s. 36.05 (6m), until the proposition for their issue for the special purpose thereof has been submitted to the electors of the city or village and adopted by a majority vote. Except as provided under sub. (15), if the common council of any city or the village board of any village declares its purpose to raise money by issuing bonds for any purpose other than those above specified, it shall direct by resolution, which shall be recorded at length in the record of its proceedings, the clerk to call a special election referendum in accordance with s. 8.065 for the purpose of submitting the question of bonding to the city or village electors. If a number of electors of a city or village equal to at least 15% of the votes cast for governor at the last general election in their city or village sign and file a petition conforming to the requirements of s. 8.40 with the city or village clerk requesting submission of the resolution, the city or village may not issue bonds for financing the cost of low-interest mortgage loans under s. 66.38 without calling a special election to submit the question of bonding to unless the issuance is approved by the city or village electors for their approval at a referendum called in accordance with s. 8.065.

AB133-ASA1-AA2, s. 1648a Section 1648a. 67.05 (6a) (a) 2. a. of the statutes is amended to read:

AB133-ASA1-AA2,234,2 67.05 (6a) (a) 2. a. Direct the school district clerk to call a special election referendum in accordance with s. 8.065 (2) or a referendum authorized under s. 8.065 (3) for the purpose of submitting the resolution to the electors for approval or rejection, or direct that the resolution be submitted at the next regularly scheduled primary or election permitted under s. 8.065 (2) or a referendum authorized under s. 8.065 (3) to be held not earlier than 45 days after the adoption of the resolution. The resolution shall not be effective unless adopted by a majority of the school district electors voting at the referendum.".

AB133-ASA1-AA2,234,3 574. Page 808, line 25: after that line insert:

AB133-ASA1-AA2,234,4 " Section 1647c. 67.04 (5) (b) 4. of the statutes is created to read:

AB133-ASA1-AA2,234,7 67.04 (5) (b) 4. To pay unfunded prior service liability contributions under the Wisconsin retirement system if all of the proceeds of the note will be used to pay for such contributions.".

AB133-ASA1-AA2,234,8 575. Page 809, line 9: after that line insert:

AB133-ASA1-AA2,234,9 " Section 1648i. 67.05 (6m) (b) of the statutes is amended to read:

AB133-ASA1-AA2,234,15 67.05 (6m) (b) If a referendum is to be held on an initial resolution, the district board shall direct the technical college district secretary to call a special election referendum in accordance with s. 8.065 for the purpose of submitting the initial resolution to the electors for a referendum on approval or rejection. In lieu of a special election, the district board may specify that the election be held at the next succeeding spring primary or election or September primary or general election.".

AB133-ASA1-AA2,234,16 576. Page 809, line 13: after that line insert:

AB133-ASA1-AA2,234,17 " Section 1648s. 67.10 (5) (b) of the statutes is amended to read:

AB133-ASA1-AA2,234,21 67.10 (5) (b) Any city having voted approved the issuance of bonds at a special referendum election held in accordance with s. 8.065 and having sold a portion thereof may negotiate, sell or otherwise dispose of the same in the manner provided by statute within 9 years of the date of the election voting the same.".

AB133-ASA1-AA2,234,22 577. Page 809, line 23: after that line insert:

AB133-ASA1-AA2,234,23 " Section 1649e. 67.12 (12) (e) 5. of the statutes is amended to read:

AB133-ASA1-AA2,236,10 67.12 (12) (e) 5. Within 10 days of the adoption by a technical college district board of a resolution under subd. 1. to issue a promissory note for a purpose under s. 38.16 (2), the secretary of the district board shall publish a notice of such adoption as a class 1 notice, under ch. 985. The notice need not set forth the full contents of the resolution, but shall state the amount proposed to be borrowed, the method of borrowing, the purpose thereof, that the resolution was adopted under this subsection and the place where and the hours during which the resolution is available for public inspection. If the amount proposed to be borrowed is for building remodeling or improvement and does not exceed $500,000 or is for movable equipment, the district board need not submit the resolution to the electors for approval unless, within 30 days after the publication or posting, a petition conforming to the requirements of s. 8.40 is filed with the secretary of the district board requesting a referendum at a special election to be called for that purpose. Such petition shall be signed by electors from each county lying wholly or partially within the district. The number of electors from each county shall equal at least 1.5% of the population of the county as determined under s. 16.96 (2) (c). If a county lies in more than one district, the technical college system board shall apportion the county's population as determined under s. 16.96 (2) (c) to the districts involved and the petition shall be signed by electors equal to the appropriate percentage of the apportioned population. In lieu of a special election, the district board may specify that the referendum shall be held at the next succeeding spring primary or election or September primary or general election. Any resolution to borrow amounts of money in excess of $500,000 for building remodeling or improvement shall be submitted to the electors of the district for approval. Any referendum under this subdivision shall be called at the next election authorized under s. 8.065 (2) or an election authorized under s. 8.065 (3) occurring not sooner than 45 days after filing of a petition or adoption of a resolution requiring the referendum. If a referendum is held or required under this subdivision, no promissory note may be issued until the issuance is approved by a majority of the district electors voting at such referendum. The referendum shall be noticed, called and conducted under s. 67.05 (6a) insofar as applicable, except that the notice of special election referendum and ballot need not embody a copy of the resolution and the question which shall appear on the ballot shall be "Shall .... (name of district) be authorized to borrow the sum of $.... for (state purpose) by issuing its general obligation promissory note (or notes) under section 67.12 (12) of the Wisconsin Statutes?".".

AB133-ASA1-AA2,236,12 578. Page 810, line 5: delete "Thirteen dollars and 40 cents" and substitute "Fourteen dollars".

AB133-ASA1-AA2,236,13 579. Page 811, line 18: after that line insert:

AB133-ASA1-AA2,236,14 " Section 1653d. 70.111 (3) of the statutes is amended to read:

AB133-ASA1-AA2,236,19 70.111 (3) Boats. Watercraft employed regularly in interstate traffic. Watercraft, watercraft laid up for repairs. All, all pleasure watercraft used for recreational purposes. Commercial, commercial fishing boats. Charter and equipment that is used by commercial fishing boats, charter sailboats and charter boats, other than sailboats, that are used for tours.".

AB133-ASA1-AA2,236,20 580. Page 811, line 18: after that line insert:

AB133-ASA1-AA2,236,21 " Section 1653f. 70.11 (40) of the statutes is created to read:

AB133-ASA1-AA2,236,22 70.11 (40) Hub terminal facility. (a) In this subsection:

AB133-ASA1-AA2,237,3 1. "Air carrier company" means any person engaged in the business of transportation in aircraft of persons or property for hire on regularly scheduled flights.

AB133-ASA1-AA2,237,7 2. "Hub terminal facility" means a facility at which an air carrier company operated at least 45 common carrier departing flights each weekday in the prior year and transported passengers to at least 15 nonstop destinations or transported cargo to nonstop destinations, as defined by rule by the department of revenue.

AB133-ASA1-AA2,237,9 (b) Property owned by an air carrier company that operates a hub terminal facility in this state.".

AB133-ASA1-AA2,237,10 581. Page 811, line 18: after that line insert:

AB133-ASA1-AA2,237,11 " Section 1653d. 70.111 (24) of the statutes is created to read:

AB133-ASA1-AA2,237,14 70.111 (24) Motion picture theater equipment. Projection equipment, sound systems and projection screens that are owned and used by a motion picture theater.".

AB133-ASA1-AA2,237,15 582. Page 811, line 18: after that line insert:

AB133-ASA1-AA2,237,16 " Section 1653f. 70.111 (25) of the statutes is created to read:

AB133-ASA1-AA2,237,20 70.111 (25) Digital broadcasting equipment. Digital broadcasting equipment owned and used by a radio station or a television station, except that this subsection does not apply to digital broadcasting equipment that is owned and used by a cable television system, as defined in s. 66.082 (2) (d).".

AB133-ASA1-AA2,237,21 583. Page 812, line 2: after that line insert:

AB133-ASA1-AA2,237,22 " Section 1660m. 70.58 of the statutes is amended to read:

AB133-ASA1-AA2,238,8 70.58 Forestation state tax. 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.".

AB133-ASA1-AA2,238,9 584. Page 812, line 2: after that line insert:

AB133-ASA1-AA2,238,10 " Section 1655p. 70.337 (5) of the statutes is amended to read:

AB133-ASA1-AA2,238,16 70.337 (5) Each person that is required to file a report under sub. (1) shall pay a reasonable fee that is sufficient to defray the costs to the taxation district of distributing and reviewing the forms under sub. (1) and of preparing the form for the department of revenue under sub. (2). The amount of the fee shall be established by the governing body of the taxation district. This subsection does not apply to a church or religious association that is required to file a report under sub. (1).".

AB133-ASA1-AA2,238,17 585. Page 825, line 14: after that line insert:

AB133-ASA1-AA2,238,18 " Section 1674v. 71.04 (1) (a) of the statutes is amended to read:

AB133-ASA1-AA2,240,12 71.04 (1) (a) All income or loss of resident individuals and resident estates and trusts shall follow the residence of the individual, estate or trust. Income or loss of nonresident individuals and nonresident estates and trusts from business, not requiring apportionment under sub. (4), (10) or (11), shall follow the situs of the business from which derived, except that all income that is realized from the sale of or purchase and subsequent sale or redemption of lottery prizes if the winning tickets were originally bought in this state shall be allocated to this state. All items of income, loss and deductions of nonresident individuals and nonresident estates and trusts derived from a tax-option corporation not requiring apportionment under sub. (9) shall follow the situs of the business of the corporation from which derived, except that all income that is realized from the sale of or purchase and subsequent sale or redemption of lottery prizes if the winning tickets were originally bought in this state shall be allocated to this state. Income or loss of nonresident individuals and nonresident estates and trusts derived from rentals and royalties from real estate or tangible personal property, or from the operation of any farm, mine or quarry, or from the sale of real property or tangible personal property shall follow the situs of the property from which derived. Income from personal services of nonresident individuals, including income from professions, shall follow the situs of the services. A nonresident limited partner's distributive share of partnership income shall follow the situs of the business, except that all income that is realized from the sale of or purchase and subsequent sale or redemption of lottery prizes if the winning tickets were originally bought in this state shall be allocated to this state. A nonresident limited liability company member's distributive share of limited liability company income shall follow the situs of the business , except that all income that is realized from the sale of or purchase and subsequent sale or redemption of lottery prizes if the winning tickets were originally bought in this state shall be allocated to this state. Income of nonresident individuals, estates and trusts from the state lottery under ch. 565 is taxable by this state. Income of nonresident individuals, estates and trusts from any multijurisdictional lottery under ch. 565 is taxable by this state, but only if the winning lottery ticket or lottery share was purchased from a retailer, as defined in s. 565.01 (6), located in this state or from the department. Income of nonresident individuals, nonresident trusts and nonresident estates from pari-mutuel winnings or purses under ch. 562 is taxable by this state. Income of nonresident individuals, estates and trusts from winnings from a casino or bingo hall that is located in this state and that is operated by a Native American tribe or band shall follow the situs of the casino or bingo hall. All other income or loss of nonresident individuals and nonresident estates and trusts, including income or loss derived from land contracts, mortgages, stocks, bonds and securities or from the sale of similar intangible personal property, shall follow the residence of such persons, except as provided in par. (b) and sub. (9), except that all income that is realized from the sale of or purchase and subsequent sale or redemption of lottery prizes if the winning tickets were originally bought in this state shall be allocated to this state.".

AB133-ASA1-AA2,240,13 586. Page 826, line 13: delete lines 13 to 16 and substitute:

AB133-ASA1-AA2,240,17 "71.04 (4) (a) For taxable years beginning before January 1, 2001, an apportionment fraction composed of a sales factor under sub. (7) representing 50% of the fraction, a property factor under sub. (5) representing 25% of the fraction and a payroll factor under sub. (6) representing 25% of the fraction.

AB133-ASA1-AA2, s. 1675bb Section 1675bb. 71.04 (4) (am) of the statutes is created to read:

AB133-ASA1-AA2,240,22 71.04 (4) (am) For taxable years beginning after December 31, 2000, and before January 1, 2002, an apportionment fraction composed of a sales factor under sub. (7) representing 63% of the fraction, a property factor under sub. (5) representing 18.5% of the fraction and a payroll factor under sub. (6) representing 18.5% of the fraction.".

AB133-ASA1-AA2,240,24 587. Page 829, line 19: after "of the service" insert ", except as provided in subd. 4".

AB133-ASA1-AA2,241,1 588. Page 830, line 14: after that line insert:

AB133-ASA1-AA2,241,7 "4. If the benefit of a service is received in this state, as provided under this subsection, and the service is performed in a state that does not attribute the receipts from a service to the state in which the purchaser of the service receives the service, the taxpayer may elect, by a method prescribed by the department, to attribute the receipts from the service to this state in proportion to the direct cost of performing such service.".

AB133-ASA1-AA2,241,8 589. Page 832, line 13: after that line insert:

AB133-ASA1-AA2,241,9 " Section 1682nb. 71.04 (8) (b) of the statutes is amended to read:

AB133-ASA1-AA2,241,20 71.04 (8) (b) "Public utility", as used in this section, means any business entity which owns or operates any plant, equipment, property, franchise, or license for the transmission of communications or the production, transmission, sale, delivery, or furnishing of electricity, water or steam, the rates of charges for goods or services of which have been established or approved by a federal, state or local government or governmental agency. "Public utility" also means any business entity providing service to the public and engaged in the transportation of goods and persons for hire, as defined in s. 194.01 (4), regardless of whether or not the entity's rates or charges for services have been established or approved by a federal, state or local government or governmental agency. This paragraph does not apply to gas and electric companies for taxable years beginning after December 31, 1999.".

AB133-ASA1-AA2,241,22 590. Page 832, line 21: after "(9d)" insert "and the net business income of gas and electric companies shall be apportioned under sub. (4)".

AB133-ASA1-AA2,241,23 591. Page 832, line 21: after that line insert:

AB133-ASA1-AA2,241,24 " Section 1682pd. 71.04 (9) of the statutes is amended to read:

AB133-ASA1-AA2,242,14 71.04 (9) Nonresident income from multistate tax-option corporation. Nonresident individuals and nonresident estates and trusts deriving income from a tax-option corporation which is engaged in business within and without this state shall be taxed only on the income of the corporation derived from business transacted and property located in this state and losses and other items of the corporation deductible by such shareholders shall be limited to their proportionate share of the Wisconsin loss or other item, except that all income that is realized from the sale of or purchase and subsequent sale or redemption of lottery prizes if the winning tickets were originally bought in this state shall be allocated to this state. For purposes of this subsection, all intangible income of tax-option corporations passed through to shareholders is business income that follows the situs of the business , except that all income that is realized from the sale of or purchase and subsequent sale or redemption of lottery prizes if the winning tickets were originally bought in this state shall be allocated to this state.".

AB133-ASA1-AA2,242,16 592. Page 834, line 19: delete ", (2dy) and (3s)" and substitute "and, (2dy), (3s) and (5r)".

AB133-ASA1-AA2,242,17 593. Page 834, line 22: after that line insert:

AB133-ASA1-AA2,242,18 " Section 1685c. 71.05 (6) (b) 9. of the statutes is amended to read:

AB133-ASA1-AA2,243,3 71.05 (6) (b) 9. On assets held more than one year and on all assets acquired from a decedent, 60% of the capital gain as computed under the internal revenue code, not including capital gains for which the federal tax treatment is determined under section 406 of P.L. 99-514 and; not including amounts treated as ordinary income for federal income tax purposes because of the recapture of depreciation or any other reason; and not including amounts treated as capital gain for federal income tax purposes from the sale or exchange of a lottery prize. For purposes of this subdivision, the capital gains and capital losses for all assets shall be netted before application of the percentage.".

AB133-ASA1-AA2,243,4 594. Page 836, line 7: after that line insert:

AB133-ASA1-AA2,243,5 " Section 1688j. 71.05 (6) (b) 31. of the statutes is created to read:

AB133-ASA1-AA2,243,8 71.05 (6) (b) 31. For taxable years beginning after December 31, 1998, an amount up to $500 that an individual contributes to an individual who is a candidate for elective public office in this state.".

AB133-ASA1-AA2,243,9 595. Page 849, line 7: after that line insert:

AB133-ASA1-AA2,243,10 " Section 1710db. 71.07 (3m) (b) 1. a. of the statutes is amended to read:

AB133-ASA1-AA2,243,18 71.07 (3m) (b) 1. a. Subject to the limitations provided in this subsection and s. 71.80 (3) and (3m), a claimant may claim as a credit against Wisconsin income taxes otherwise due, the amount derived under par. (c). If the allowable amount of claim exceeds the income taxes otherwise due on the claimant's income or if there are no Wisconsin income taxes due on the claimant's income, the amount of the claim not used as an offset against income taxes shall be certified to the department of administration for payment to the claimant by check, share draft or other draft paid from the appropriation under s. 20.835 (2) (q) (dn).

AB133-ASA1-AA2, s. 1710dc Section 1710dc. 71.07 (3m) (b) 1. a. of the statutes, as affected by 1999 Wisconsin Act .... (this act), is repealed and recreated to read:

AB133-ASA1-AA2,244,4 71.07 (3m) (b) 1. a. Subject to the limitations provided in this subsection and s. 71.80 (3) and (3m), a claimant may claim as a credit against Wisconsin income taxes otherwise due, the amount derived under par. (c). If the allowable amount of claim exceeds the income taxes otherwise due on the claimant's income or if there are no Wisconsin income taxes due on the claimant's income, the amount of the claim not used as an offset against income taxes shall be certified to the department of administration for payment to the claimant by check, share draft or other draft paid from the appropriation under s. 20.835 (2) (q).".

AB133-ASA1-AA2,244,5 596. Page 849, line 7: after that line insert:

AB133-ASA1-AA2,244,6 " Section 1710df. 71.07 (3m) (c) 1. of the statutes is amended to read:

AB133-ASA1-AA2,244,13 71.07 (3m) (c) 1. Any claimant may claim against taxes otherwise due under this chapter 10% a percentage, as determined by the department under subd. 3., of the property taxes accrued in the taxable year to which the claim relates, up to a maximum claim of $1,000 $2,000 for taxable years ending before January 1, 2001, and up to a maximum claim of $1,500 for taxable years beginning after December 31, 2000, except that the credit under this subsection plus the credit under subch. IX may not exceed 95% of the property taxes accrued on the farm.

AB133-ASA1-AA2, s. 1710dg Section 1710dg. 71.07 (3m) (c) 3. of the statutes is created to read:

AB133-ASA1-AA2,244,20 71.07 (3m) (c) 3. The department shall annually adjust the percentage that is used to determine the amount of the claim under subd. 1. based on the estimated number of claims and the amount estimated to be expended from the appropriation under s. 20.835 (2) (q), as determined under s. 79.13. The department shall incorporate the annually adjusted percentage into the income tax forms and instructions.".

AB133-ASA1-AA2,244,22 597. Page 849, line 13: after "labor union" insert ", to travel expenses or to home office expenses".

AB133-ASA1-AA2,244,23 598. Page 849, line 20: after that line insert:

AB133-ASA1-AA2,244,24 " Section 2713g. 71.07 (5r) of the statutes is created to read:

AB133-ASA1-AA2,245,1 71.07 (5r) Education credit. (a) In this subsection:

AB133-ASA1-AA2,245,4 1. "Claimant" means a sole proprietor, a partner, a member of a limited liability company or a shareholder of a tax-option corporation who files a claim under this subsection.

AB133-ASA1-AA2,245,6 2. "Degree-granting program" means an educational program for which an associate, a bachelor's or a graduate degree is awarded upon successful completion.

AB133-ASA1-AA2,245,10 3. "Qualified postsecondary institution" means a University of Wisconsin System institution, a technical college system institution or a regionally accredited 4-year nonprofit college or university having its regional headquarters and principal place of business in this state, notwithstanding s. 16.973 (1) (b).