AB133-ASA1-AA2, s. 1757be 21Section 1757be. 71.47 (2m) (b) 1. a. of the statutes, as affected by 1999
22Wisconsin Act .... (this act), is repealed and recreated to read:
AB133-ASA1-AA2,263,623 71.47 (2m) (b) 1. a. Subject to the limitations provided in this subsection and
24s. 71.80 (3) and (3m), a claimant may claim as a credit against Wisconsin income

1taxes otherwise due, the amount derived under par. (c). If the allowable amount of
2claim exceeds the income taxes otherwise due on the claimant's income or if there are
3no Wisconsin income taxes due on the claimant's income, the amount of the claim not
4used as an offset against income taxes shall be certified to the department of
5administration for payment to the claimant by check, share draft or other draft paid
6from the appropriation under s. 20.835 (2) (q).".
AB133-ASA1-AA2,263,7 7630. Page 943, line 22: after that line insert:
AB133-ASA1-AA2,263,8 8" Section 1757bd. 71.47 (2m) (c) 1. of the statutes is amended to read:
AB133-ASA1-AA2,263,159 71.47 (2m) (c) 1. Any claimant may claim against taxes otherwise due under
10this chapter 10% a percentage, as determined by the department under subd. 3., of
11the property taxes accrued in the taxable year to which the claim relates, up to a
12maximum claim of $1,000 $2,000 for taxable years ending before January 1, 2001,
13and up to a maximum claim of $1,500 for taxable years beginning after December 31,
142000
, except that the credit under this subsection plus the credit under subch. IX
15may not exceed 95% of the property taxes accrued on the farm.
AB133-ASA1-AA2, s. 1757bg 16Section 1757bg. 71.47 (2m) (c) 3. of the statutes is created to read:
AB133-ASA1-AA2,263,2217 71.47 (2m) (c) 3. The department shall annually adjust the percentage that is
18used to determine the amount of the claim under subd. 1. based on the estimated
19number of claims and the amount estimated to be expended from the appropriation
20under s. 20.835 (2) (q), as determined under s. 79.13. The department shall
21incorporate the annually adjusted percentage into the income tax forms and
22instructions.".
AB133-ASA1-AA2,263,23 23631. Page 944, line 19: after that line insert:
AB133-ASA1-AA2,263,24 24" Section 1759g. 71.47 (5r) of the statutes is created to read:
AB133-ASA1-AA2,264,1
171.47 (5r) Education credit. (a) In this subsection:
AB133-ASA1-AA2,264,22 1. "Claimant" means a corporation that files a claim under this subsection.
AB133-ASA1-AA2,264,43 2. "Degree-granting program" means an educational program for which an
4associate, a bachelor's or a graduate degree is awarded upon successful completion.
AB133-ASA1-AA2,264,85 3. "Qualified postsecondary institution" means a University of Wisconsin
6System institution, a technical college system institution or a regionally accredited
74-year nonprofit college or university having its regional headquarters and principal
8place of business in this state, notwithstanding s. 16.973 (1) (b).
AB133-ASA1-AA2,264,139 (b) A claimant may claim as a credit against the tax imposed under this
10subchapter an amount equal to 50% of the tuition that the claimant paid or incurred
11during the taxable year for an individual to participate in an education program of
12a qualified postsecondary institution, if the individual is enrolled in a
13degree-granting program.
AB133-ASA1-AA2,264,1614 (c) A claimant may not claim the credit under par. (b) for any tuition amounts
15that the claimant excluded under s. 71.05 (6) (b) 28. or under section 127 of the
16Internal Revenue Code.
AB133-ASA1-AA2,264,1817 (d) The carry-over provisions of s. 71.28 (4) (e) and (f), as they apply to the credit
18under s. 71.28 (4), apply to the credit under this subsection.
AB133-ASA1-AA2,265,219 (e) Partnerships, limited liability companies and tax-option corporations may
20not claim the credit under this subsection, but the eligibility for, and the amount of,
21the credit are based on their payment of tuition under par. (b). A partnership, limited
22liability company or tax-option corporation shall compute the amount of credit that
23each of its partners, members or shareholders may claim and shall provide that
24information to each of them. Partners, members of limited liability companies and

1shareholders of tax-option corporations may claim the credit in proportion to their
2ownership interest.
AB133-ASA1-AA2,265,43 (f) Section 71.28 (4) (g) and (h), as it applies to the credit under s. 71.28 (4),
4applies to the credit under this subsection.".
AB133-ASA1-AA2,265,5 5632. Page 944, line 21: after that line insert:
AB133-ASA1-AA2,265,6 6" Section 1760s. 71.49 (1) (f) of the statutes is amended to read:
AB133-ASA1-AA2,265,107 71.49 (1) (f) The total of farmers' drought property tax credit under s. 71.47
8(1fd), farmland preservation credit under subch. IX, farmland tax relief credit under
9s. 71.47 (2m), education credit under s. 71.47 (5r) and estimated tax payments under
10s. 71.48.".
AB133-ASA1-AA2,265,14 11633. Page 947, line 11: delete lines 11 and 12 and substitute "by multiplying
12the amount of the prize by the highest rate applicable to individuals under s. 71.06
13(1) or (1m)
to the person who claims the prize. The administrator shall deposit the
14amounts".
AB133-ASA1-AA2,265,15 15634. Page 948, line 6: after that line insert:
AB133-ASA1-AA2,265,16 16" Section 1788s. 73.01 (4) (a) of the statutes is amended to read:
AB133-ASA1-AA2,266,917 73.01 (4) (a) Subject to the provisions for judicial review contained in s. 73.015,
18the commission shall be the final authority for the hearing and determination of all
19questions of law and fact arising under sub. (5) and s. 72.86 (4), 1985 stats., and ss.
2070.11 (21), 70.38 (4) (a), 70.397, 70.64 and 70.995 (8), s. 76.38 (12) (a), 1993 stats., ss.
2176.39 (4) (c), 76.48 (6), 76.91, 77.26 (3), 77.59 (6) (b), 78.01, 78.22, 78.40, 78.555,
22139.02, 139.03, 139.06, 139.31, 139.315, 139.33, 139.76 and , 139.78 and 139.97,
23subch. XIV of ch. 71 and subch. VII of ch. 77. Whenever with respect to a pending
24appeal there is filed with the commission a stipulation signed by the department of

1revenue and the adverse party, under s. 73.03 (25), agreeing to an affirmance,
2modification or reversal of the department's position with respect to some or all of the
3issues raised in the appeal, the commission shall enter an order affirming or
4modifying in whole or in part, or canceling the assessment appealed from, or allowing
5in whole or in part or denying the petitioner's refund claim, as the case may be,
6pursuant to and in accordance with the stipulation filed. No responsibility shall
7devolve upon the commission, respecting the signing of an order of dismissal as to
8any pending appeal settled by the department without the approval of the
9commission.".
AB133-ASA1-AA2,266,10 10635. Page 950, line 21: after that line insert:
AB133-ASA1-AA2,266,11 11" Section 1800d. 73.0301 (1) (d) 2. of the statutes is amended to read:
AB133-ASA1-AA2,266,1412 73.0301 (1) (d) 2. A license issued by the department of health and family
13services under s. 48.66 (1) (a) to a child welfare agency, group home, shelter care
14facility or day care center, as required by s. 48.60, 48.625, 48.65 or 938.22 (7).".
AB133-ASA1-AA2,266,15 15636. Page 951, line 5: after that line insert:
AB133-ASA1-AA2,266,16 16" Section 1803q. 74.01 (5) of the statutes is amended to read:
AB133-ASA1-AA2,266,2117 74.01 (5) "Special tax" means any amount entered in the tax roll which is not
18a general property tax, special assessment or special charge. "Special tax" includes
19any interest and penalties assessed for nonpayment of the tax before it is placed in
20the tax roll and any charge under s. 66.606 (1) (a) 2. that is placed on the tax roll under
21s. 66.606 (2)
.".
AB133-ASA1-AA2,266,22 22637. Page 952, line 9: after that line insert:
AB133-ASA1-AA2,266,23 23" Section 1806m. 76.02 (1) of the statutes is amended to read:
AB133-ASA1-AA2,267,6
176.02 (1) "Air carrier company" means any person engaged in the business of
2transportation in aircraft of persons or property for hire on regularly scheduled
3flights, except an air carrier company that operates a hub terminal facility, as defined
4in s. 70.11 (40)
. In this subsection, "aircraft" means a completely equipped operating
5unit, including spare flight equipment, used as a means of conveyance in air
6commerce.".
AB133-ASA1-AA2,267,7 7638. Page 953, line 14: after that line insert:
AB133-ASA1-AA2,267,8 8" Section 1810dm. 77.21 (1) of the statutes is amended to read:
AB133-ASA1-AA2,267,139 77.21 (1) "Conveyance" includes deeds and other instruments for the passage
10of ownership interests in real estate, including contracts and assignments of a
11vendee's interest therein, including instruments that are evidence of a sale of
12time-share property, as defined in s. 707.02 (32),
and including leases for at least 99
13years but excluding leases for less than 99 years, easements and wills.".
AB133-ASA1-AA2,267,14 14639. Page 953, line 21: after that line insert:
AB133-ASA1-AA2,267,15 15" Section 1812p. 77.54 (30) (a) 3. of the statutes is amended to read:
AB133-ASA1-AA2,267,1816 77.54 (30) (a) 3. Electricity sold during the months of November, December,
17January, February, March and April
for use in farming, including but not limited to
18agriculture, dairy farming, floriculture and horticulture.".
AB133-ASA1-AA2,267,19 19640. Page 953, line 21: after that line insert:
AB133-ASA1-AA2,267,20 20" Section 1812s. 77.51 (9) (e) of the statutes is amended to read:
AB133-ASA1-AA2,267,2321 77.51 (9) (e) An auction which is the sale of personal farm property or household
22goods and not held at regular intervals more than 5 times at the same location during
23a year
.".
AB133-ASA1-AA2,267,24 24641. Page 953, line 21: after that line insert:
AB133-ASA1-AA2,268,1
1" Section 1812Lb. 77.54 (20) (c) 4m. of the statutes is created to read:
AB133-ASA1-AA2,268,52 77.54 (20) (c) 4m. Taxable sales do not include food and beverage items under
3pars. (b) 4. and (c) 2., and disposable products that are transferred with such items,
4that are provided by a restaurant to the restaurant's employe during the employe's
5work hours.".
AB133-ASA1-AA2,268,6 6642. Page 953, line 21: after that line insert:
AB133-ASA1-AA2,268,7 7" Section 1812Lm. 77.51 (4) (c) 6. of the statutes is repealed.
AB133-ASA1-AA2, s. 1812Ln 8Section 1812Ln. 77.52 (2) (a) 1. of the statutes is amended to read:
AB133-ASA1-AA2,269,69 77.52 (2) (a) 1. The furnishing of rooms or lodging to transients by hotelkeepers,
10motel operators and other persons furnishing accommodations that are available to
11the public, irrespective of whether membership is required for use of the
12accommodations, including the furnishing of rooms or lodging through the sale of a
13time-share property, as defined in s. 707.02 (32)
, if the use of the rooms or lodging
14is not fixed at the time of sale as to the starting day or the lodging unit. In this
15subdivision, "transient" means any person residing for a continuous period of less
16than one month in a hotel, motel or other furnished accommodations available to the
17public. In this subdivision, "hotel" or "motel" means a building or group of buildings
18in which the public may obtain accommodations for a consideration, including,
19without limitation, such establishments as inns, motels, tourist homes, tourist
20houses or courts, lodging houses, rooming houses, summer camps, apartment hotels,
21resort lodges and cabins and any other building or group of buildings in which
22accommodations are available to the public, except accommodations, including
23mobile homes as defined in s. 66.058 (1) (d), rented for a continuous period of more
24than one month and accommodations furnished by any hospitals, sanatoriums, or

1nursing homes, or by corporations or associations organized and operated
2exclusively for religious, charitable or educational purposes provided that no part of
3the net earnings of such corporations and associations inures to the benefit of any
4private shareholder or individual. In this subdivision, "one month" means a calendar
5month or 30 days, whichever is less, counting the first day of the rental and not
6counting the last day of the rental.
AB133-ASA1-AA2, s. 1812Lp 7Section 1812Lp. 77.52 (2) (a) 2. of the statutes is amended to read:
AB133-ASA1-AA2,269,178 77.52 (2) (a) 2. The sale of admissions to amusement, athletic, entertainment
9or recreational events or places except county fairs, the sale, rental or use of regular
10bingo cards, extra regular cards, special bingo cards and the sale of bingo supplies
11to players and the furnishing, for dues, fees or other considerations, the privilege of
12access to clubs or the privilege of having access to or the use of amusement,
13entertainment, athletic or recreational devices or facilities, including , in connection
14with the sale or use of time-share property, as defined in s. 707.02 (32),
the sale or
15furnishing of use of recreational facilities on a periodic basis or other recreational
16rights, including but not limited to membership rights, vacation services and club
17memberships.".
AB133-ASA1-AA2,269,18 18643. Page 953, line 21: after that line insert:
AB133-ASA1-AA2,269,19 19" Section 1812np. 77.54 (20) (c) 6. of the statutes is amended to read:
AB133-ASA1-AA2,270,220 77.54 (20) (c) 6. For purposes of subd. 1., "premises" shall be construed broadly,
21and, by way of illustration but not limitation, shall include the lobby, aisles and
22auditorium of a theater or the seating, aisles and parking area of an arena, rink or
23stadium or the parking area of a drive-in or outdoor theater. The premises of a
24caterer with respect to catered meals or beverages shall be the place where served.

1Vending machine premises shall include the room or area in which located Sales from
2a vending machine shall be considered sales for off-premises consumption
.".
AB133-ASA1-AA2,270,3 3644. Page 953, line 21: after that line insert:
AB133-ASA1-AA2,270,4 4" Section 1814i. 77.51 (21m) of the statutes is amended to read:
AB133-ASA1-AA2,270,175 77.51 (21m) "Telecommunications services" means sending messages and
6information transmitted through the use of local, toll and wide-area telephone
7service; channel services; telegraph services; teletypewriter; computer exchange
8services; cellular mobile telecommunications service; specialized mobile radio;
9stationary two-way radio; paging service; or any other form of mobile and portable
10one-way or two-way communications; or any other transmission of messages or
11information by electronic or similar means between or among points by wire, cable,
12fiber optics, laser, microwave, radio, satellite or similar facilities.
13"Telecommunications services" does not include sending collect telecommunications
14that are received outside of the state. In this subsection, "computer exchange
15services" does not include providing access to or use of the internet. In this
16subsection, "internet" means interconnecting networks that are connected to
17network access points by telecommunications services.
".
AB133-ASA1-AA2,270,18 18645. Page 956, line 3: after that line insert:
AB133-ASA1-AA2,270,19 19" Section 1817b. 77.92 (4) of the statutes is amended to read:
AB133-ASA1-AA2,271,620 77.92 (4) "Net business income", with respect to a partnership, means taxable
21income as calculated under section 703 of the internal revenue code; plus the items
22of income and gain under section 702 of the internal revenue code; minus the items
23of loss and deduction under section 702 of the internal revenue code; plus payments
24treated as not made to partners under section 707 (a) of the internal revenue code;

1plus the credits claimed under s. 71.07 (2dd), (2de), (2di), (2dj), (2dL), (2dr), (2ds),
2(2dx) and, (2dy), (3s) and (5r); but excluding income, gain, loss and deductions from
3farming. "Net business income", with respect to a natural person, estate or trust,
4means profit from a trade or business for federal income tax purposes and includes
5net income derived as an employe as defined in section 3121 (d) (3) of the internal
6revenue code.".
AB133-ASA1-AA2,271,8 7646. Page 956, line 6: on lines 6 and 18, delete "98.25%" and substitute
8"97.45%".
AB133-ASA1-AA2,271,9 9647. Page 958, line 14: after that line insert:
AB133-ASA1-AA2,271,10 10" Section 1818Lm. 81.01 (3) (b) of the statutes is amended to read:
AB133-ASA1-AA2,271,1511 81.01 (3) (b) The town board by resolution submits to the electors of the town
12as a referendum at a general or special town an election authorized under s. 8.065
13the question of exceeding the $10,000 limit set under this subsection. The board shall
14abide by the majority vote of the electors of the town on the question. The question
15shall read as follows:
AB133-ASA1-AA2,271,1716 Shall the town of ... spend $... over the annual limit of $10,000 for the
17construction and repair of its highways and bridges?
AB133-ASA1-AA2,271,1818 FOR SPENDING AGAINST SPENDING ".
AB133-ASA1-AA2,271,19 19648. Page 958, line 14: after that line insert:
AB133-ASA1-AA2,271,20 20" Section 1818Lb. 79.10 (11) (b) of the statutes is amended to read:
AB133-ASA1-AA2,272,821 79.10 (11) (b) Before October 16, the department of administration shall
22determine the total funds available for distribution under the lottery credit in the
23following year and shall inform the joint committee on finance of that total. Total
24funds available for distribution shall be all existing and projected lottery proceeds

1and interest for the fiscal year of the distribution, less the amount estimated to be
2expended under ss. 20.455 (2) (r), 20.566 (2) (r) and 20.835 (2) (q) and
less the
3required reserve under s. 20.003 (5). The joint committee on finance may revise the
4total amount to be distributed if it does so at a meeting that takes place before
5November 1. If the joint committee on finance does not schedule a meeting to take
6place before November 1, the total determined by the department of administration
7shall be the total amount estimated to be distributed under the lottery credit in the
8following year.
AB133-ASA1-AA2, s. 1818Lb 9Section 1818Lb. 79.10 (11) (b) of the statutes, as affected by 1999 Wisconsin
10Act .... (this act), is repealed and recreated to read:
AB133-ASA1-AA2,272,2211 79.10 (11) (b) Before October 16, the department of administration shall
12determine the total funds available for distribution under the lottery credit in the
13following year and shall inform the joint committee on finance of that total. Total
14funds available for distribution shall be all existing and projected lottery proceeds
15and interest for the fiscal year of the distribution, less the amount estimated to be
16expended under ss. 20.455 (2) (r), 20.566 (2) (r) and 20.835 (2) (q) and less the
17required reserve under s. 20.003 (5). The joint committee on finance may revise the
18total amount to be distributed if it does so at a meeting that takes place before
19November 1. If the joint committee on finance does not schedule a meeting to take
20place before November 1, the total determined by the department of administration
21shall be the total amount estimated to be distributed under the lottery credit in the
22following year.".
AB133-ASA1-AA2,272,23 23649. Page 958, line 14: after that line insert:
AB133-ASA1-AA2,272,24 24" Section 1818Ld. 79.13 of the statutes is created to read:
AB133-ASA1-AA2,273,3
179.13 Farmland tax relief credit. (1) In the 1999-2000 fiscal year, the
2amount estimated to be expended from the appropriation under s. 20.835 (2) (q) is
3$20,000,000.
AB133-ASA1-AA2,273,8 4(2) In the 2000-01 fiscal year, the amount estimated to be expended from the
5appropriation under s. 20.835 (2) (q) is $20,000,000, plus the amount that was
6estimated to be expended from the appropriation under s. 20.835 (2) (q) in the
7previous fiscal year and less the actual amount that was expended from the
8appropriation under s. 20.835 (2) (q) in the previous fiscal year.
AB133-ASA1-AA2,273,14 9(3) In the 2001-02 fiscal year, and in each fiscal year thereafter, the amount
10estimated to be expended from the appropriation under s. 20.835 (2) (q) is
11$15,000,000, plus the amount that was estimated to be expended from the
12appropriation under s. 20.835 (2) (q) in the previous fiscal year and less the actual
13amount that was expended from the appropriation under s. 20.835 (2) (q) in the
14previous fiscal year.".
AB133-ASA1-AA2,273,15 15650. Page 958, line 14: after that line insert:
AB133-ASA1-AA2,273,16 16" Section 1818Le. 78.55 (1) of the statutes is amended to read:
AB133-ASA1-AA2,273,1817 78.55 (1) "Air carrier company" has the meaning given in s. 76.02 (1) 70.11
18(40)
.".
AB133-ASA1-AA2,273,19 19651. Page 958, line 19: after that line insert:
AB133-ASA1-AA2,273,20 20" Section 1818w. 84.013 (3) (ra) of the statutes is created to read:
AB133-ASA1-AA2,273,2221 84.013 (3) (ra) STH 23 between STH 67 and USH 41 in Sheboygan and Fond
22du Lac counties.".
AB133-ASA1-AA2,273,23 23652. Page 958, line 19: after that line insert:
AB133-ASA1-AA2,273,24 24" Section 1818p. 84.01 (31) of the statutes is created to read:
AB133-ASA1-AA2,274,7
184.01 (31) State highway rehabilitation funds. The department may not use
2funds from the appropriations under s. 20.395 (3) (cq) to (cx) for the maintenance or
3replacement of curb and pavement or other markings, or for the operation,
4maintenance or replacement of highway signs, traffic signals or highway lighting,
5unless the maintenance, replacement or operation is in conjunction with activities
6related to a state trunk highway reconditioning, reconstruction or resurfacing
7project.".
AB133-ASA1-AA2,274,8 8653. Page 958, line 19: after that line insert:
AB133-ASA1-AA2,274,9 9" Section 1818r. 84.013 (2) (a) of the statutes is amended to read:
AB133-ASA1-AA2,274,1210 84.013 (2) (a) Major Subject to s. 86.255, major highway projects shall be
11funded from the appropriations under ss. 20.395 (3) (bq) to (bx) and (4) (jq) and 20.866
12(2) (ur) to (uu).
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