AB300-ASA1,8,222 (b) Subject to the limitations under this subsection, a claimant may claim as
23a credit against the taxes imposed under s. 71.02 an amount not exceeding a
24percentage, as determined annually by the joint committee on finance under par. (d),
25of the first $2,000 of property taxes or rent constituting property taxes, or 10% of the

1first $1,000 of property taxes or rent constituting property taxes of a married person
2filing separately.
AB300-ASA1,8,143 (c) For an unmarried person or a married person filing a separate return who
4is a part-year resident of this state, the credit under this subsection is limited to that
5fraction of the amount determined under this subsection that Wisconsin adjusted
6gross income is of federal adjusted gross income. No credit is allowed under this
7subsection for unmarried persons or married persons filing separate returns who are
8nonresidents of this state. If one spouse is not domiciled in this state during the
9entire taxable year, the credit on a joint return is determined by multiplying the
10school property tax credit that would be available to them if both spouses were
11domiciled in this state during the entire taxable year by a fraction the numerator of
12which is their joint Wisconsin adjusted gross income and the denominator of which
13is their joint federal adjusted gross income. No credit is allowed under this
14subsection on a joint return if both spouses are nonresidents of this state.
AB300-ASA1,9,715 (d) Before October 16, the department of administration shall determine the
16total funds available for distribution under this subsection in the following year and
17the percentage of property taxes or rent constituting property taxes that a claimant
18may claim under par. (b) in the current taxable year and shall inform the joint
19committee on finance of that total and percentage. Total funds available for
20distribution shall be all moneys projected to be transferred to the lottery fund under
21ss. 20.455 (2) (g) and 20.505 (8) (am), (g) and (jm) and all existing and projected
22lottery proceeds and interest for the fiscal year of the distribution, less the amount
23estimated to be expended under ss. 20.455 (2) (r), 20.566 (2) (r) and 20.835 (2) (q) and
24less the required reserve under s. 20.003 (5). The joint committee on finance may
25revise the total amount to be distributed or the percentage under par. (b) if it does

1so at a meeting that takes place before November 1. If the joint committee on finance
2does not schedule a meeting to take place before November 1, the total determined
3by the department of administration shall be the total amount estimated to be
4distributed under this subsection in the following year and the percentage
5determined by the department of administration shall be the percentage of property
6taxes or rent constituting property taxes that a claimant may claim under par. (b) in
7the current taxable year.
AB300-ASA1,9,128 (e) If the allowable amount of the claim under this subsection exceeds the
9income taxes otherwise due on the claimant's income, the amount of the claim that
10is not used to offset those taxes shall be certified by the department of revenue to the
11department of administration for payment by check, share draft or other draft drawn
12from the appropriation under s. 20.835 (2) (r).
AB300-ASA1,9,1413 (f) No credit may be allowed under this subsection unless it is claimed within
14the period specified in s. 71.75 (2).
AB300-ASA1,9,1815 (g) In any case in which a principal dwelling is rented by a person from another
16person under circumstances deemed by the department to be not at arm's length, the
17department may determine rent at arm's length, and, for purposes of this subsection,
18such determination shall be final.
AB300-ASA1,9,2019 (h) Section 71.28 (4) (g) and (h) as it relates to the credit under s. 71.28 (4)
20relates to the credit under this subsection.
AB300-ASA1, s. 23 21Section 23. 71.08 (1) (intro.) of the statutes is amended to read:
AB300-ASA1,9,2522 71.08 (1) Imposition. (intro.) If the tax imposed on a natural person, married
23couple filing jointly, trust or estate under s. 71.02, not considering the credits under
24ss. 71.07 (1), (2dd), (2de), (2di), (2dj), (2dL), (2dr), (2ds), (2dx), (2fd), (3m), (3s), (6) and,
25(9b) and
(9e), 71.28 (1dd), (1de), (1di), (1dj), (1dL), (1ds), (1dx), (1fd), (2m) and (3) and

171.47 (1dd), (1de), (1di), (1dj), (1dL), (1ds), (1dx), (1fd), (2m) and (3) and subchs. VIII
2and IX and payments to other states under s. 71.07 (7), is less than the tax under this
3section, there is imposed on that natural person, married couple filing jointly, trust
4or estate, instead of the tax under s. 71.02, an alternative minimum tax computed
5as follows:
AB300-ASA1, s. 24 6Section 24. 71.10 (4) (i) of the statutes is amended to read:
AB300-ASA1,10,127 71.10 (4) (i) The total of claim of right credit under s. 71.07 (1), farmland
8preservation credit under subch. IX, homestead credit under subch. VIII, farmland
9tax relief credit under s. 71.07 (3m), farmers' drought property tax credit under s.
1071.07 (2fd), lottery and gaming credit under s. 71.07 (9b), earned income tax credit
11under s. 71.07 (9e), estimated tax payments under s. 71.09, and taxes withheld under
12subch. X.
AB300-ASA1, s. 25 13Section 25. 74.09 (3) (b) 6. of the statutes is repealed.
AB300-ASA1, s. 26 14Section 26. 74.09 (3) (b) 7. of the statutes is repealed.
AB300-ASA1, s. 27 15Section 27. 74.09 (3) (f) of the statutes is repealed.
AB300-ASA1, s. 28 16Section 28. 74.29 of the statutes is amended to read:
AB300-ASA1,10,23 1774.29 August settlement. On or before August 20, the county treasurer shall
18pay in full to the proper treasurer all real property taxes, including taxes offset by
19the credit under s. 79.10 (5),
and special taxes included in the tax roll which have not
20previously been paid to, or retained by, the proper treasurer. A county may, by
21resolution adopted by the county board, direct the county treasurer to pay in full to
22the proper treasurer all special assessments and special charges included in the tax
23roll which have not previously been paid to, or retained by, the proper treasurer.
AB300-ASA1, s. 29 24Section 29. 77.22 (2) (intro.) of the statutes is amended to read:
AB300-ASA1,11,3
177.22 (2) (intro.) The secretary of revenue shall prescribe the form required
2under sub. (1). The form shall include an application for a credit under s. 79.10 (5)
3and
shall provide for the submission of the following:
AB300-ASA1, s. 30 4Section 30. 77.23 of the statutes is amended to read:
AB300-ASA1,11,11 577.23 Disposition of fees and returns. On or before the 15th day of each
6month the register shall submit to the county treasurer transfer fees collected
7together with the returns filed in the office during the preceding month for the
8treasurer's transmission to the department of revenue under s. 77.24 and shall
9submit to the county treasurer, or to the city treasurer if the property is located in
10a city that collects taxes under s. 74.87, all applications for credits under s. 79.10 (5)
11that the county register of deeds receives during the preceding month
.
AB300-ASA1, s. 31 12Section 31. 79.10 (1m) of the statutes is repealed.
AB300-ASA1, s. 32 13Section 32. 79.10 (2) of the statutes is amended to read:
AB300-ASA1,11,2114 79.10 (2) Notice to municipalities. On or before December 1 of the year
15preceding the distribution under sub. (7m) (a), the department of revenue shall
16notify the clerk of each town, village and city of the estimated fair market value, as
17determined under sub. (11), to be used to calculate the lottery credit under sub. (5)
18and
of the amount to be distributed to it under sub. (7m) (a) on the following 4th
19Monday in July. The anticipated receipt of such distribution shall not be taken into
20consideration in determining the tax rate of the municipality but shall be applied as
21tax credits.
AB300-ASA1, s. 33 22Section 33. 79.10 (5) of the statutes is repealed.
AB300-ASA1, s. 34 23Section 34. 79.10 (6m) of the statutes is amended to read:
AB300-ASA1,12,1224 79.10 (6m) Corrections of state property tax credit payments. If the
25department of administration or the department of revenue determines by October

11 of the year of any distribution under subs. sub. (4) and (5) that there was an
2overpayment or underpayment made in that year's distribution by the department
3of administration to municipalities, as determined under subs. sub. (4) and (5),
4because of an error by the department of administration, the department of revenue
5or any municipality, the overpayment or underpayment shall be corrected as
6provided in this subsection. Any overpayment shall be corrected by reducing the
7subsequent year's distribution, as determined under subs. sub. (4) and (5), by an
8amount equal to the amount of the overpayment. Any underpayment shall be
9corrected by increasing the subsequent year's distribution, as determined under
10subs. sub. (4) and (5), by an amount equal to the amount of the underpayment.
11Corrections shall be made in the distributions to all municipalities affected by the
12error. Corrections shall be without interest.
AB300-ASA1, s. 35 13Section 35. 79.10 (7m) (a) of the statutes is renumbered 79.10 (7m), and 79.10
14(7m) (b), as renumbered, is amended to read:
AB300-ASA1,12,2115 79.10 (7m) (b) The town, village or city treasurer shall settle for the amounts
16distributed under this paragraph subsection on the 4th Monday in July with the
17appropriate county treasurer not later than August 15. Failure to settle timely
18under this subdivision paragraph subjects the town, village or city treasurer to the
19penalties under s. 74.31. On or before August 20, the county treasurer shall settle
20with each taxing jurisdiction, including towns, villages and cities except 1st class
21cities, in the county.
AB300-ASA1, s. 36 22Section 36. 79.10 (7m) (b) of the statutes is repealed.
AB300-ASA1, s. 37 23Section 37. 79.10 (9) (b) of the statutes is amended to read:
AB300-ASA1,13,624 79.10 (9) (b) Property tax relief credit. Except as provided in ss. 79.175 and
2579.18, every property taxpayer of the municipality having assessed property shall

1receive a tax credit in an amount determined by applying the percentage of the
2amount of the value of property assessed to the taxpayer to the amount of the
3distribution to be made to the municipality under sub. (7m) (a), as stated in the
4December 1 notification from the department of revenue, except that no taxpayer
5may receive a credit larger than the total amount of property taxes to be paid on each
6parcel for which tax is levied for that year by that taxpayer.
AB300-ASA1, s. 38 7Section 38. 79.10 (9) (bm) of the statutes is repealed.
AB300-ASA1, s. 39 8Section 39. 79.10 (9) (c) of the statutes is amended to read:
AB300-ASA1,13,119 79.10 (9) (c) Credits shown on tax bill. The lottery credit under par. (bm) shall
10reduce the property taxes otherwise payable, and the
credit under par. (b) shall
11reduce the property taxes otherwise payable.
AB300-ASA1, s. 40 12Section 40. 79.10 (11) of the statutes is repealed.
AB300-ASA1, s. 41 13Section 41. 93.31 of the statutes is amended to read:
AB300-ASA1,14,7 1493.31 Livestock breeders association. The secretary of the Wisconsin
15livestock breeders association shall on and after July 1 of each year make a report
16to the department, signed by the president, treasurer and secretary of the
17association, setting forth in detail the receipts and disbursements of the association
18for the preceding fiscal year in such form and detail together with such other
19information as the department may require. On receipt of such reports, if the
20department is satisfied that the business of the association has been efficiently
21conducted during the preceding fiscal year and in the interest of and for the
22promotion of the special agricultural interests of the state and for the purpose for
23which the association was organized and if the final statement shows that all the
24receipts together with the state aid have been accounted for and disbursed for the
25proper and necessary purposes of the association, and in accordance with the laws

1of the state, then the department shall file a certificate with the department of
2administration and it shall draw its warrant and the state treasurer shall pay to the
3treasurer of the association the amount of the appropriations made available for the
4association by s. 20.115 (4) (a) and (h) for the conduct of junior livestock shows and
5other livestock educational programs. The association may upon application to the
6state purchasing agent, upon such terms as he or she may require, obtain printing
7for the association under the state contract.
AB300-ASA1, s. 42 8Section 42. 562.065 (3) (cm) of the statutes is created to read:
AB300-ASA1,14,109 562.065 (3) (cm) Crediting of moneys. All moneys received under par. (c) shall
10be credited to the appropriation accounts under ss. 20.455 (2) (g) and 20.505 (8) (g).
AB300-ASA1, s. 43 11Section 43. 562.065 (3) (d) (title) of the statutes is amended to read:
AB300-ASA1,14,1312 562.065 (3) (d) (title) General program operations; aids to county and district
13fairs
.
AB300-ASA1, s. 44 14Section 44. 562.065 (3m) (c) (title) and 2. of the statutes are amended to read:
AB300-ASA1,14,1615 562.065 (3m) (c) (title) Allocation between Payment by licensee and state
16association
to the department.
AB300-ASA1,14,2217 2. The licensee may retain 50% of the amount of the deduction under par. (a)
18remaining after the payment of purses under par. (b), and the payment of the
19licensee's cost under subd. 1. The licensee shall deposit the remaining 50% of that
20amount with the department. The department shall credit moneys received under
21this subdivision to the appropriation account accounts under s. ss. 20.455 (2) (g) and
2220.505 (8) (i) (g).
AB300-ASA1, s. 45 23Section 45. 562.077 of the statutes is repealed.
AB300-ASA1, s. 46 24Section 46. 562.124 (2) of the statutes is amended to read:
AB300-ASA1,15,12
1562.124 (2) If the department authorizes on-track pari-mutuel wagering on
2snowmobile racing under sub. (1m), the department shall regulate the pari-mutuel
3wagering and shall promulgate all rules necessary to administer this section. The
4department may promulgate rules that require persons who conduct snowmobile
5racing to be licensed by the department and the department may charge a fee to any
6person licensed under this subsection to cover the costs of the department in
7regulating on-track pari-mutuel wagering on snowmobile racing. Through its rules,
8the department shall do everything necessary to ensure the public interest and
9protect the integrity of the sport of snowmobile racing. If the department charges
10a fee to a person licensed under this subsection, the department shall deposit the
11moneys received in into the appropriation account accounts under s. ss. 20.455 (2)
12(g) and
20.505 (8) (g).
AB300-ASA1, s. 47 13Section 47. 563.05 (6) of the statutes is repealed.
AB300-ASA1, s. 48 14Section 48. 563.055 (6) of the statutes is created to read:
AB300-ASA1,15,1615 563.055 (6) All moneys received under this section shall be credited to the
16appropriation account under s. 20.505 (8) (jm).
AB300-ASA1, s. 49 17Section 49. 563.13 (4) of the statutes is amended to read:
AB300-ASA1,15,2118 563.13 (4) A $10 license fee for each bingo occasion proposed to be conducted
19and $5 for an annual license for each designated member responsible for the proper
20utilization of gross receipts. All moneys received under this subsection shall be
21credited to the appropriation account under s. 20.505 (8) (jm).
AB300-ASA1, s. 50 22Section 50. 563.135 of the statutes is renumbered 563.135 (1).
AB300-ASA1, s. 51 23Section 51. 563.135 (2m) of the statutes is created to read:
AB300-ASA1,15,2524 563.135 (2m) All moneys received under sub. (1) shall be credited to the
25appropriation account under s. 20.505 (8) (jm).
AB300-ASA1, s. 52
1Section 52. 563.16 of the statutes is amended to read:
AB300-ASA1,16,13 2563.16 Amendment of license to conduct bingo. Upon application by a
3licensed organization, a license may be amended, if the subject matter of the
4amendment properly and lawfully could have been included in the original license.
5An application for an amendment to a license shall be filed and processed in the same
6manner as an original application. An application for the amendment of a license
7shall be accompanied by a $3 fee. If any application for amendment seeks approval
8of additional bingo occasions or designates a new member responsible for the proper
9utilization of gross receipts, the appropriate fee under s. 563.13 (4) also shall be paid.
10If the department approves an application for an amendment to a license, a copy of
11the amendment shall be sent to the applicant who shall attach it to the original
12license. All moneys received under this section shall be credited to the appropriation
13account under s. 20.505 (8) (jm).
AB300-ASA1, s. 53 14Section 53. 563.22 (2) (c) of the statutes is created to read:
AB300-ASA1,16,1615 563.22 (2) (c) All moneys received under this subsection shall be credited to the
16appropriation account under s. 20.505 (8) (jm).
AB300-ASA1, s. 54 17Section 54. 563.80 of the statutes is renumbered 563.80 (1).
AB300-ASA1, s. 55 18Section 55. 563.80 (2m) of the statutes is created to read:
AB300-ASA1,16,2019 563.80 (2m) All moneys received under sub. (1) shall be credited to the
20appropriation account under s. 20.505 (8) (jm).
AB300-ASA1, s. 56 21Section 56. 563.92 (2) of the statutes is amended to read:
AB300-ASA1,17,222 563.92 (2) The fee for a raffle license shall be $25 and shall be remitted with
23the application. A raffle license shall be valid for 12 months and may be renewed as
24provided in s. 563.98 (1g). The department shall issue the license within 30 days
25after the filing of an application if the applicant qualifies under s. 563.90 and has not

1exceeded the limits of s. 563.91. All moneys received by the department under this
2subsection shall be credited to the appropriation account under s. 20.505 (8) (j).
AB300-ASA1, s. 57 3Section 57. 563.98 (1g) of the statutes is amended to read:
AB300-ASA1,17,74 563.98 (1g) An organization licensed under this subchapter may renew the
5license by submitting a $25 renewal fee with the report under sub. (1). All moneys
6received under this subsection shall be credited to the appropriation account under
7s. 20.505 (8) (j).
AB300-ASA1, s. 58 8Section 58. 565.02 (7) of the statutes is amended to read:
AB300-ASA1,17,259 565.02 (7) Not later than March 1 of each year, the department shall submit
10to the joint committee on finance a report that includes an estimate for that fiscal
11year and for the subsequent fiscal year of the gross revenues from the sale of lottery
12tickets and lottery shares, the total amount paid as prizes and the prize payout ratio
13for each type of lottery game offered, and an evaluation of the effect of prize payout
14ratios of lottery games on lottery sales, lottery operating costs and on maximizing the
15revenue available for the lottery and gaming property tax credit. If, within 14
16working days after the date on which the committee receives the report, the
17cochairpersons of the committee notify the department that the committee has
18scheduled a meeting for the purpose of reviewing the department's proposed prize
19payouts, the department may proceed with its plans for the prize payouts for the
20subsequent fiscal year only upon approval of the plans by the committee. If the
21cochairpersons of the committee do not notify the department within 14 working
22days after the date on which the committee receives the report that the committee
23has scheduled a meeting for the purpose of reviewing the department's proposed
24prize payouts, the department's plans for the prize payouts for the subsequent fiscal
25year are considered approved by the committee.
AB300-ASA1, s. 59
1Section 59. Appropriation changes.
AB300-ASA1,18,62 (1) Gaming; raffles and crane games. In the schedule under section 20.005 (3)
3of the statutes for the appropriation to the department of administration under
4section 20.505 (8) (j) of the statutes, as affected by the acts of 1997 and 1999, the
5dollar amount is decreased for fiscal year 1998-99 by $32,300 for the purpose of
6fulfilling the purpose for which the appropriation is made.
AB300-ASA1, s. 60 7Section 60. Initial applicability.
AB300-ASA1,18,138 (1) Lottery and gaming credit. The treatment of section 71.07 (9b) of the
9statutes first applies to taxable years beginning on January 1 of the year in which
10this subsection takes effect, except that if this subsection takes effect after July 31
11the treatment of section 71.07 (9b) of the statutes first applies to taxable years
12beginning on January 1 of the year after the year in which this subsection takes
13effect.
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