SB45-SSA1-SA1, s. 1642n 9Section 1642n. 66.904 (2) (am) of the statutes is created to read:
SB45-SSA1-SA1,195,1410 66.904 (2) (am) Any contract for public construction under sub. (1), the
11estimated cost of which exceeds $3,000,000, may be let using the design-build
12construction process, as defined in s. 59.52 (29) (c) 1. Section 59.52 (29) (d), (e) and
13(f), as it applies to counties with a population of at least 500,000, applies to the
14district.
SB45-SSA1-SA1, s. 1642p 15Section 1642p. 66.904 (2) (e) of the statutes is amended to read:
SB45-SSA1-SA1,195,1716 66.904 (2) (e) Paragraphs (a) to and (b) to (d) do not apply to contracts awarded
17under s. 66.905. Paragraph (am) applies to contracts awarded under s. 66.905.".
SB45-SSA1-SA1,195,18 18725. Page 809, line 1: delete lines 1 to 13.
SB45-SSA1-SA1,195,20 19726. Page 809, line 24: delete the material beginning with that line and
20ending with page 810, line 3.
SB45-SSA1-SA1,195,21 21727. Page 811, line 18: after that line insert:
SB45-SSA1-SA1,195,22 22" Section 1653b. 70.11 (39) of the statutes is amended to read:
SB45-SSA1-SA1,196,923 70.11 (39) Computers. If the owner of the property fulfills the requirements
24under s. 70.35, mainframe computers, minicomputers, personal computers,

1networked personal computers, servers, terminals, monitors, disk drives, electronic
2peripheral equipment, tape drives, printers, basic operational programs, systems
3software, prewritten software and custom software. The exemption under this
4subsection does not apply to fax machines, copiers, equipment with embedded
5computerized components or telephone systems, including equipment that is used
6to provide telecommunications services, as defined in s. 76.80 (3). This subsection
7does not apply to automatic teller machines. Notwithstanding 1997 Wisconsin Act
8237
, section 9442 (2), this subsection does not apply to property tax assessments
9before January 1, 2002.
".
SB45-SSA1-SA1,196,10 10728. Page 812, line 2: after that line insert:
SB45-SSA1-SA1,196,12 11" Section 1655L. 70.32 (2) (c) 1. of the statutes is renumbered 70.32 (2) (c) 1.
12(intro.) and amended to read:
SB45-SSA1-SA1,196,1513 70.32 (2) (c) 1. (intro.) "Agricultural land" means land, exclusive of buildings
14and improvements, that is devoted primarily to agricultural use, as defined by rule.,
15except that "agricultural land" does not include any of the following:
SB45-SSA1-SA1, s. 1655Lq 16Section 1655Lq. 70.32 (2) (c) 1. a. to d. of the statutes are created to read:
SB45-SSA1-SA1,196,1817 70.32 (2) (c) 1. a. A tract of land that is less than 20 acres and that is not
18contiguous to agricultural land that is owned by the person who owns the tract.
SB45-SSA1-SA1,196,1919 b. A tract of land that is platted or subdivided.
SB45-SSA1-SA1,196,2120 c. Land that generates less than $2,000 in gross farm profits resulting from
21agricultural use as defined under s. 91.01 (1).
SB45-SSA1-SA1,196,2222 d. Land that is not zoned for agricultural use.".
SB45-SSA1-SA1,196,23 23729. Page 812, line 3: delete lines 3 to 16.
SB45-SSA1-SA1,196,24 24730. Page 822, line 6: delete lines 6 to 11.
SB45-SSA1-SA1,197,1
1731. Page 822, line 12: delete lines 12 to 21.
SB45-SSA1-SA1,197,3 2732. Page 823, line 21: delete the material beginning with that line and
3ending with page 824, line 17.
SB45-SSA1-SA1,197,5 4733. Page 825, line 15: delete the material beginning with that line and
5ending with page 833, line 8.
SB45-SSA1-SA1,197,7 6734. Page 834, line 19: delete ", (2dy) and (3s)" and substitute "and, (2dy), (3s)
7and (5d)".
SB45-SSA1-SA1,197,8 8735. Page 836, line 1: delete lines 1 to 7.
SB45-SSA1-SA1,197,9 9736. Page 836, line 7: after that line insert:
SB45-SSA1-SA1,197,10 10" Section 1688f. 71.05 (6) (b) 30. of the statutes is created to read:
SB45-SSA1-SA1,197,2011 71.05 (6) (b) 30. For taxable years beginning after December 31, 1998, any
12settlement received for claims against any person for any recovered assets, or any
13amount of assets or any gain generated on such assets, that were stolen from, hidden
14from or otherwise lost by an individual who was persecuted by Nazi Germany or any
15Axis regime during any period from 1933 to 1945 and have been recovered, returned
16or otherwise paid to the original victim or his or her heirs or beneficiaries. The assets
17to which this subdivision applies includes cash, bonds, stocks, deposits in a financial
18institution, proceeds from a life or other type of insurance policy, jewelry, precious
19metals, artwork or any other item of value owned by such a victim during any period
20from 1920 to 1945.".
SB45-SSA1-SA1,197,21 21737. Page 836, line 7: after that line insert:
SB45-SSA1-SA1,197,22 22" Section 1688h. 71.05 (6) (b) 31. of the statutes is created to read:
SB45-SSA1-SA1,198,6
171.05 (6) (b) 31. An amount paid by an employer to an employe for the purchase
2of a public transportation pass, token or fare card, or the value of such a pass, token
3or fare card provided by an employer to an employe, if the money provided for, or the
4value of, the pass, token or fare card exceeds the amount that may be excluded from
5federal gross income under section 132 (a) (5) of the Internal Revenue Code for a
6transit pass under section 132 (f) (1) (B) of the Internal Revenue Code per month.".
SB45-SSA1-SA1,198,8 7738. Page 836, line 9: delete "and thereafter to 1999" and substitute "and
8thereafter
".
SB45-SSA1-SA1,198,10 9739. Page 836, line 10: delete "on or after January 1, 1994 after" and
10substitute "on or after January 1, 1994".
SB45-SSA1-SA1,198,12 11740. Page 836, line 11: delete that line and substitute ", the Wisconsin
12standard deduction".
SB45-SSA1-SA1,198,14 13741. Page 837, line 20: delete the material beginning with that line and
14ending with page 838, line 24.
SB45-SSA1-SA1,198,15 15742. Page 839, line 2: delete "2000" and substitute " 2001".
SB45-SSA1-SA1,198,16 16743. Page 839, line 18: on lines 18 and 19, delete "(dp)" and substitute "(dm)".
SB45-SSA1-SA1,198,18 17744. Page 840, line 5: delete the material beginning with that line and ending
18with page 847, line 6, and substitute:
SB45-SSA1-SA1,198,19 19" Section 1703e. 71.06 (2e) of the statutes is amended to read:
SB45-SSA1-SA1,199,920 71.06 (2e) Bracket indexing. For taxable years beginning after December 31,
211998, the maximum dollar amount in each tax bracket, and the corresponding
22minimum dollar amount in the next bracket, under subs. (1m) and (2) (c) and (d) shall
23be increased each year by a percentage equal to the percentage change between the
24U.S. consumer price index for all urban consumers, U.S. city average, for the month

1of August of the previous year and the U.S. consumer price index for all urban
2consumers, U.S. city average, for the month of August of the year before the previous
3year
1997, as determined by the federal department of labor. Each amount that is
4revised under this subsection shall be rounded to the nearest multiple of $10 if the
5revised amount is not a multiple of $10 or, if the revised amount is a multiple of $5,
6such an amount shall be increased to the next higher multiple of $10. The
7department of revenue shall annually adjust the changes in dollar amounts required
8under this subsection and incorporate the changes into the income tax forms and
9instructions.".
SB45-SSA1-SA1,199,10 10745. Page 849, line 3: delete lines 3 to 7.
SB45-SSA1-SA1,199,11 11746. Page 849, line 7: after that line insert:
SB45-SSA1-SA1,199,12 12" Section 1710h. 71.07 (3m) (b) 1. a. of the statutes is amended to read:
SB45-SSA1-SA1,199,2013 71.07 (3m) (b) 1. a. Subject to the limitations provided in this subsection and
14s. 71.80 (3) and (3m), a claimant may claim as a credit against Wisconsin income
15taxes otherwise due, the amount derived under par. (c). If the allowable amount of
16claim exceeds the income taxes otherwise due on the claimant's income or if there are
17no Wisconsin income taxes due on the claimant's income, the amount of the claim not
18used as an offset against income taxes shall be certified to the department of
19administration for payment to the claimant by check, share draft or other draft paid
20from the appropriation appropriations under s. 20.835 (2) (ka) and (q).".
SB45-SSA1-SA1,199,21 21747. Page 849, line 8: delete lines 8 to 13.
SB45-SSA1-SA1,199,22 22748. Page 849, line 17: after that line insert:
SB45-SSA1-SA1,199,23 23" Section 1712d. 71.07 (5d) of the statutes is created to read:
SB45-SSA1-SA1,199,2424 71.07 (5d) Study abroad credit. (a) In this subsection:
SB45-SSA1-SA1,200,3
11. "Claimant" means a sole proprietor, a partner, a member of a limited liability
2company or a shareholder of a tax-option corporation who files a claim under this
3subsection.
SB45-SSA1-SA1,200,54 2. "Qualified expenses" means expenses related to attending school in a foreign
5country and includes transportation costs, room and board, books and tuition.
SB45-SSA1-SA1,200,76 (b) A claimant may claim as a credit against the tax imposed under s. 71.02 an
7amount equal to $1,000 if all of the following apply:
SB45-SSA1-SA1,200,98 1. The claimant pays or incurs at least $3,000 in qualified expenses on behalf
9of a student who attends school in a foreign country.
SB45-SSA1-SA1,200,1110 2. The student under subd. 1. is a full-time undergraduate student enrolled in
11the University of Wisconsin System.
SB45-SSA1-SA1,200,1312 3. The student under subd. 1. is eligible for a Wisconsin higher education grant
13under s. 39.435.
SB45-SSA1-SA1,200,1614 (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.
SB45-SSA1-SA1,200,1817 (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.
SB45-SSA1-SA1,201,219 (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 qualified expenses under par. (b) 1. A
22partnership, limited liability company or tax-option corporation shall compute the
23amount of credit that each of its partners, members or shareholders may claim and
24shall provide that information to each of them. Partners, members of limited liability

1companies and shareholders of tax-option corporations may claim the credit in
2proportion to their ownership interest.
SB45-SSA1-SA1,201,43 (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.".
SB45-SSA1-SA1,201,6 5749. Page 849, line 18: delete the material beginning with that line and
6ending with page 850, line 9, and substitute:
SB45-SSA1-SA1,201,7 7" Section 1716p. 71.07 (9) (a) 4. of the statutes is amended to read:
SB45-SSA1-SA1,201,198 71.07 (9) (a) 4. "Rent constituting property taxes" means, in taxable years
9beginning before January 1, 2000,
25% of rent if heat is not included, or 20% of rent
10if heat is included, paid during the taxable year for which credit is claimed under this
11subsection, at arm's length, for the use of a principal dwelling and contiguous land,
12excluding any payment for domestic, food, medical or other services which are
13unrelated to use of the dwelling as housing, less any rent paid that is properly
14includable as a trade or business expense under the internal revenue code. "Rent"
15includes space rental paid to a landlord for parking a mobile home. Rent shall be
16apportioned among the occupants of a principal dwelling according to their
17respective contribution to the total amount of rent paid. "Rent" does not include rent
18paid for the use of housing which was exempt from property taxation, except housing
19for which payments in lieu of taxes were made under s. 66.40 (22).
SB45-SSA1-SA1, s. 1716q 20Section 1716q. 71.07 (9) (a) 5. of the statutes is created to read:
SB45-SSA1-SA1,202,821 71.07 (9) (a) 5. "Rent constituting property taxes" means, in taxable years
22beginning after December 31, 1999, 35% of rent if heat is not included, or 30% of rent
23if heat is included, paid during the taxable year for which credit is claimed under this
24subsection, at arm's length, for the use of a principal dwelling and contiguous land,

1excluding any payment for domestic, food, medical or other services which are
2unrelated to use of the dwelling as housing, less any rent paid that is properly
3includable as a trade or business expense under the Internal Revenue Code. "Rent"
4includes space rental paid to a landlord for parking a mobile home. Rent shall be
5apportioned among the occupants of a principal dwelling according to their
6respective contribution to the total amount of rent paid. "Rent" does not include rent
7paid for the use of housing which was exempt from property taxation, except housing
8for which payments in lieu of taxes were made under s. 66.40 (22).
SB45-SSA1-SA1, s. 1716r 9Section 1716r. 71.07 (9) (b) 1. of the statutes is amended to read:
SB45-SSA1-SA1,202,1610 71.07 (9) (b) 1. Subject For taxable years beginning before January 1, 1998, and
11for taxable years beginning after December 31, 1998 and before January 1, 2000,
12subject
to the limitations under this subsection and except as provided in subd. 2.,
13a claimant may claim as a credit against, but not to exceed the amount of, taxes under
14s. 71.02, 10% of the first $2,000 of property taxes or rent constituting property taxes,
15or 10% of the first $1,000 of property taxes or rent constituting property taxes of a
16married person filing separately.
SB45-SSA1-SA1, s. 1716s 17Section 1716s. 71.07 (9) (b) 3. of the statutes is created to read:
SB45-SSA1-SA1,202,2318 71.07 (9) (b) 3. For taxable years beginning after December 31, 1999, subject
19to the limitations under this subsection, a claimant may claim as a credit against,
20but not to exceed the amount of, taxes under s. 71.02, 10% of the first $2,000 of
21property taxes or 14.1% of the first $2,000 of rent constituting property taxes, or 10%
22of the first $1,000 of property taxes or 14.1% of the first $1,000 of rent constituting
23property taxes of a married person filing separately.".
SB45-SSA1-SA1,202,24 24750. Page 850, line 17: delete lines 17 to 22
SB45-SSA1-SA1,203,1
1751. Page 851, line 1: after "(3s)," insert "(5d),".
SB45-SSA1-SA1,203,4 2752. Page 851, line 2: delete the material beginning with "(2m)" and ending
3with "(2m) and (3)" on line 3 and substitute "(2m) and, (3) and (5d) and 71.47 (1dd),
4(1de), (1di), (1dj), (1dL), (1ds), (1dx), (1dy), (1fd), (2m) and, (3) and (5d)".
SB45-SSA1-SA1,203,5 5753. Page 851, line 9: after that line insert:
SB45-SSA1-SA1,203,6 6" Section 1719n. 71.10 (4) (i) of the statutes is amended to read:
SB45-SSA1-SA1,203,127 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), study abroad credit under s. 71.07 (5d), earned income tax credit under
11s. 71.07 (9e), estimated tax payments under s. 71.09, and taxes withheld under
12subch. X.".
SB45-SSA1-SA1,203,14 13754. Page 851, line 17: delete the material beginning with that line and
14ending with page 852, line 2.
SB45-SSA1-SA1,203,15 15755. Page 853, line 9: delete lines 9 to 13.
SB45-SSA1-SA1,203,16 16756. Page 853, line 14: delete lines 14 to 18.
SB45-SSA1-SA1,203,17 17757. Page 853, line 21: delete "and (3s)" and substitute "and , (3s) and (5d)".
SB45-SSA1-SA1,203,19 18758. Page 853, line 23: delete the material beginning with that line and
19ending with page 854, line 7.
SB45-SSA1-SA1,203,20 20759. Page 854, line 12: delete lines 12 to 17.
SB45-SSA1-SA1,203,21 21760. Page 873, line 21: after that line insert:
SB45-SSA1-SA1,203,22 22" Section 1722yc. 71.23 (3) (d) of the statutes is created to read:
SB45-SSA1-SA1,204,7
171.23 (3) (d) The storage for any length of time in this state in or on property
2owned by a person, other than the foreign corporation, of the foreign corporation's
3tangible personal property, if the tangible personal property is used in this state by
4another person for fabricating, processing, manufacturing or printing on the parcel
5of property in or on which the tangible personal property is stored and if the parcel
6of property has an assessed value, for property tax purposes, of at least $10,000,000
7but no more than $11,000,000 on January 1, 1999.".
SB45-SSA1-SA1,204,9 8761. Page 873, line 22: delete the material beginning with that line and
9ending with page 888, line 14.
SB45-SSA1-SA1,204,10 10762. Page 889, line 11: delete "and (1dy)" and substitute ", (1dy) and (5d)".
SB45-SSA1-SA1,204,11 11763. Page 910, line 18: after that line insert:
SB45-SSA1-SA1,204,12 12" Section 1740s. 71.26 (3) (e) 1. of the statutes is amended to read:
SB45-SSA1-SA1,204,2113 71.26 (3) (e) 1. So that payments for wages, salaries, commissions and bonuses
14of employes and officers may be deducted only if the name, address and amount paid
15to each resident of this state to whom compensation of $600 or more has been paid
16during the taxable year is reported or if the department of revenue is satisfied that
17failure to report has resulted in no revenue loss to this state. A deduction for wages,
18salaries, commissions and bonuses paid to an employe or officer shall not exceed an
19amount equal to the wages, salaries, commissions and bonuses paid to the
20corporation's lowest paid full-time employe during the taxable year multiplied by
2125.
".
SB45-SSA1-SA1,204,23 22764. Page 913, line 3: delete the material beginning with that line and ending
23with page 914, line 4.
SB45-SSA1-SA1,204,24 24765. Page 913, line 7: after that line insert:
SB45-SSA1-SA1,205,1
1" Section 1744be. 71.28 (2m) (b) 1. a. of the statutes is amended to read:
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