Amendment JR2 AA1-ASA1-AB1

AB1-ASA1-AA1,102,14 126. Page 53, line 4: after that line insert:

AB1-ASA1-AA1,102,15 " Section 153kd. 66.0619 (2m) (b) of the statutes is amended to read:

AB1-ASA1-AA1,102,22 66.0619 (2m) (b) If a referendum is to be held on a resolution, the municipal governing body shall file the resolution as provided in s. 8.37 and shall direct the municipal clerk to call a special election for the purpose of submitting submit the resolution to the electors for approval of the electors at a referendum on approval or rejection. In lieu of a special election, the municipal governing body may specify that the election be held at the next succeeding spring primary or election or September primary or general election called in accordance with s. 8.065.

AB1-ASA1-AA1, s. 153kf Section 153kf. 66.0815 (1) (c) of the statutes, as affected by 2001 Wisconsin Act 30, is amended to read:

AB1-ASA1-AA1,103,12 66.0815 (1) (c) An ordinance under sub. (1) may not take effect until 60 days after passage and publication unless sooner approved by a referendum. Within the 60-day period electors equal in number to 20% of those voting at the last regular municipal election may file a petition requesting a referendum. The petition shall be in writing and filed with the clerk and as provided in s. 8.37. The petition shall conform to the requirements of s. 8.40. Each signer shall state his or her residence and signatures shall be verified by the affidavit of an elector. The referendum shall be held at the next regular municipal election, or at a special election within 90 days of the permitted under s. 8.065 (2) or an election authorized under s. 8.065 (3) to be held not sooner than 45 days after filing of the petition. The ordinance may not take effect unless approved by a majority of the votes cast. This paragraph does not apply to extensions by a utility previously franchised by the village, city, or town.

AB1-ASA1-AA1, s. 153kj Section 153kj. 66.0921 (2) of the statutes is amended to read:

AB1-ASA1-AA1,103,21 66.0921 (2) Facilities authorized. A municipality may enter into a joint contract with a nonprofit corporation organized for civic purposes and located in the municipality to construct or otherwise acquire, equip, furnish, operate and maintain a facility to be used for municipal and civic activities if a majority of the voters voting in a referendum at a special election or at a spring primary or election or September primary or general authorize the municipality to enter into a joint contract. The referendum shall be held at an election approve the question of entering into the joint contract authorized under s. 8.065.

AB1-ASA1-AA1, s. 153kL Section 153kL. 66.1103 (10) (d) of the statutes is amended to read:

AB1-ASA1-AA1,104,10 66.1103 (10) (d) The governing body may issue bonds under this section without submitting the proposition to the electors of the municipality for approval unless within 30 days from the date of publication of notice of adoption of the initial resolution for the bonds, a petition conforming to the requirements of s. 8.40, and signed by a number of electors of the municipality equal to not less than 5% of the registered electors of the municipality, or, if there is no registration of electors in the municipality, by 10% of the number of electors of the municipality voting for the office of governor at the last general election as determined under s. 115.01 (13), is filed with the clerk of the municipality and as provided in s. 8.37 requesting a referendum upon the question of the issuance of the bonds. If a petition is filed, the bonds may not be issued until approved by a majority of the electors of the municipality voting on the referendum at a general or special election referendum called in accordance with s. 8.065.".

AB1-ASA1-AA1,104,11 127. Page 53, line 16: after that line insert:

AB1-ASA1-AA1,104,12 " Section 155md. 67.05 (4) and (5) of the statutes are amended to read:

AB1-ASA1-AA1,105,2 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).

AB1-ASA1-AA1,105,15 (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. 62.237, 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).

AB1-ASA1-AA1,106,24 (b) No city or village may issue 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, 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. 62.237, for providing financial assistance to blight elimination, slum clearance, community development, redevelopment and urban renewal programs and projects under ss. 66.1105, 66.1301 to 66.1329 and 66.1331 to 66.1337 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 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 a village declares its purpose to raise money by issuing bonds for any purpose other than those specified in this subsection, 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. 62.237 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.

AB1-ASA1-AA1, s. 155mf Section 155mf. 67.05 (6a) (a) 2. a. of the statutes is amended to read:

AB1-ASA1-AA1,107,8 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 an election 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 an election 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.

AB1-ASA1-AA1, s. 155mh Section 155mh. 67.05 (6m) (b) of the statutes is amended to read:

AB1-ASA1-AA1,107,15 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.

AB1-ASA1-AA1, s. 155mj Section 155mj. 67.10 (5) (b) of the statutes is amended to read:

AB1-ASA1-AA1,107,20 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.

AB1-ASA1-AA1, s. 155mL Section 155mL. 67.12 (12) (e) 5. of the statutes, as affected by 2001 Wisconsin Act 16, is amended to read:

AB1-ASA1-AA1,109,7 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 $1,000,000 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 $1,000,000 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?".".

AB1-ASA1-AA1,109,8 128. Page 53, line 16: after that line insert:

AB1-ASA1-AA1,109,9 " Section 155s. 67.045 (1) (b) of the statutes is amended to read:

AB1-ASA1-AA1,109,12 67.045 (1) (b) The governing body of the county adopts a resolution that sets forth its reasonable expectations that issuance of the debt will not cause the county to increase the debt levy rate, as defined in s. 59.605 (1) (b), 1999 stats.

AB1-ASA1-AA1, s. 155t Section 155t. 67.045 (2) (a) of the statutes is amended to read:

AB1-ASA1-AA1,109,19 67.045 (2) (a) The department of revenue shall promulgate rules that set forth the standards to be used by the governing body of a county in adopting a resolution under sub. (1) (b). The rules shall permit the reasonable exercise of local self-determination and debt management and prohibit the consideration of unreasonable assumptions that may cause an increase in the debt levy rate, as defined in s. 59.605 (1) (b), 1999 stats.".

AB1-ASA1-AA1,109,20 129. Page 53, line 20: after that line insert:

AB1-ASA1-AA1,109,21 " Section 156p. 70.337 of the statutes is repealed.".

AB1-ASA1-AA1,109,22 130. Page 53, line 20: after that line insert:

AB1-ASA1-AA1,109,23 " Section 156p. 70.11 (intro.) of the statutes is amended to read:

AB1-ASA1-AA1,110,20 70.11 Property exempted from taxation. (intro.) The property described in this section is exempted from general property taxes if the property is exempt under sub. (1), (2), (18), (21), (27), or (30); if it was exempt for the previous year and its use, occupancy, or ownership did not change in a way that makes it taxable; if the property was taxable for the previous year, the use, occupancy, or ownership of the property changed in a way that makes it exempt and its owner, on or before March 1, files with the assessor of the taxation district where the property is located a form that the department of revenue prescribes, except that, if the property owner is an entity organized under section 501 (3) (c) of the Internal Revenue Code, the owner may file the prescribed form on or before December 31; or if the property did not exist in the previous year and its owner, on or before March 1, files with the assessor of the taxation district where the property is located a form that the department of revenue prescribes. Leasing a part of the property described in this section does not render it taxable if the lessor uses all of the leasehold income for maintenance of the leased property, construction debt retirement of the leased property, or both and if the lessee would be exempt from taxation under this chapter if it owned the property. Any lessor who claims that leased property is exempt from taxation under this chapter shall, upon request by the tax assessor of the taxation district where the property is located, provide records relating to the lessor's use of the income from the leased property. Property exempted from general property taxes is:".

AB1-ASA1-AA1,110,21 131. Page 53, line 25: after that line insert:

AB1-ASA1-AA1,110,22 " Section 157m. 70.995 (8) (a) of the statutes is amended to read:

AB1-ASA1-AA1,111,24 70.995 (8) (a) The secretary of revenue shall establish a state board of assessors, which shall be comprised of the members of the department of revenue whom the secretary designates. The state board of assessors shall investigate any objection filed under par. (c) or (d) if the fee under that paragraph is paid. The state board of assessors, after having made the investigation, shall notify the person assessed or the person's agent and the appropriate municipality of its determination by 1st class mail or electronic mail. Beginning with objections filed in 1989, the state board of assessors shall make its determination on or before April 1 of the year after the filing. If the determination results in a refund of property taxes paid, the state board of assessors shall include in the determination a finding of whether the refund is due to false or incomplete information supplied by the person assessed. The person assessed or the municipality having been notified of the determination of the state board of assessors shall be deemed to have accepted the determination unless the person or municipality files a petition for review with the clerk of the tax appeals commission as provided in s. 73.01 (5) and the rules of practice promulgated by the commission. If an assessment is reduced by the state board of assessors, the municipality affected may file an appeal seeking review of the reduction, or may, within 30 days after the person assessed files a petition for review, file a cross-appeal, before the tax appeals commission even though the municipality did not file an objection to the assessment with the board. If the board does not overrule a change from assessment under this section to assessment under s. 70.32 (1), the affected municipality may file an appeal before the tax appeals commission. If an assessment is increased by the board, the person assessed may file an appeal seeking review of the increase, or may, within 30 days after the municipality files a petition for review, file a cross-appeal, before the commission even though the person did not file an objection to the assessment with the board.

AB1-ASA1-AA1, s. 157n Section 157n. 70.995 (8) (b) 1. of the statutes, as affected by 2001 Wisconsin Act 16, is amended to read:

AB1-ASA1-AA1,112,17 70.995 (8) (b) 1. The department of revenue shall annually notify each manufacturer assessed under this section and the municipality in which the manufacturing property is located of the full value of all real and personal property owned by the manufacturer. The notice shall be in writing and shall be sent by 1st class mail or electronic mail. In addition, the notice shall specify that objections to valuation, amount, or taxability must be filed with the state board of assessors within 60 days of issuance of the notice of assessment, that objections to a change from assessment under this section to assessment under s. 70.32 (1) must be filed within 60 days after receipt of the notice, that the fee under par. (c) 1. or (d) must be paid and that the objection is not filed until the fee is paid. A statement shall be attached to the assessment roll indicating that the notices required by this section have been mailed and failure to receive the notice does not affect the validity of the assessments, the resulting tax on real or personal property, the procedures of the tax appeals commission or of the state board of assessors, or the enforcement of delinquent taxes by statutory means.".

AB1-ASA1-AA1,112,19 132. Page 62, line 25: after "by" insert "P.L. 106-554 and any subsequent federal law related to Archer medical savings accounts under 26 USC 220,".

AB1-ASA1-AA1,112,21 133. Page 63, line 2: after "by" insert "P.L. 106-554 and any subsequent federal law related to Archer medical savings accounts under 26 USC 220,".

AB1-ASA1-AA1,112,23 134. Page 63, line 8: after "2001," insert "and as amended by any subsequent federal law related to Archer medical savings accounts under 26 USC 220,".

AB1-ASA1-AA1,113,2 135. Page 63, line 19: after "106-554," insert "and any subsequent federal law related to Archer medical savings accounts under 26 USC 220,".

AB1-ASA1-AA1,113,4 136. Page 63, line 23: after "2001," insert "except amendments related to Archer medical savings accounts under 26 USC 220,".

AB1-ASA1-AA1,113,5 137. Page 66, line 15: after that line insert:

AB1-ASA1-AA1,113,7 " Section 170L. 71.05 (6) (b) 32. (intro.) of the statutes, as created by 1999 Wisconsin Act 44, is amended to read:

AB1-ASA1-AA1,113,11 71.05 (6) (b) 32. (intro.) An amount paid into a college savings account, as described in s. 14.64, if the beneficiary of the account either is the claimant or; is the claimant's child and the claimant's dependent who is claimed under section 151 (c) of the Internal Revenue Code,; or is the claimant's grandchild; calculated as follows:

AB1-ASA1-AA1, s. 170Lb Section 170Lb. 71.05 (6) (b) 32. a. of the statutes, as created by 1999 Wisconsin Act 44, is amended to read:

AB1-ASA1-AA1,113,20 71.05 (6) (b) 32. a. An amount equal to not more than $3,000 per beneficiary by each contributor to an account for each year to which the claim relates, except that the total amount for which a deduction may be claimed under this subdivision and under subd. 33., per beneficiary by any claimant may not exceed $3,000 each year. In the case of a married couple filing a joint return, the total deduction under this subdivision and under subdivision 33., per beneficiary by the married couple may not exceed $3,000 each year.

AB1-ASA1-AA1, s. 170Ld Section 170Ld. 71.05 (6) (b) 33. (intro.) of the statutes, as created by 1999 Wisconsin Act 44, is amended to read:

AB1-ASA1-AA1,114,3 71.05 (6) (b) 33. (intro.) An amount paid into a college tuition and expenses program, as described in s. 14.63, if the beneficiary of the account either is the claimant or; is the claimant's child and the claimant's dependent who is claimed under section 151 (c) of the Internal Revenue Code,; or is the claimant's grandchild; calculated as follows:

AB1-ASA1-AA1, s. 170Le Section 170Le. 71.05 (6) (b) 33. a. of the statutes, as created by 1999 Wisconsin Act 44, is amended to read:

AB1-ASA1-AA1,114,12 71.05 (6) (b) 33. a. An amount equal to not more than $3,000 per beneficiary by each contributor to an account for each year to which the claim relates, except that the total amount for which a deduction may be claimed under this subdivision and under subd. 32., per beneficiary by any claimant may not exceed $3,000 each year. In the case of a married couple filing a joint return, the total deduction under this subdivision and under subdivision 32., per beneficiary by the married couple may not exceed $3,000 each year.".

AB1-ASA1-AA1,114,15 138. Page 76, line 1: on lines 1 and 3, after "by" insert "P.L. 106-554 and any subsequent federal law related to Archer medical savings accounts under 26 USC 220,".

AB1-ASA1-AA1,114,17 139. Page 76, line 9: after "2001," insert "and as amended by any subsequent federal law related to Archer medical savings accounts under 26 USC 220,".

AB1-ASA1-AA1,114,19 140. Page 76, line 22: after "106-554," insert "and any subsequent federal law related to Archer medical savings accounts under 26 USC 220,".

AB1-ASA1-AA1,114,21 141. Page 77, line 1: after "2001," insert "except amendments related to Archer medical savings accounts under 26 USC 220,".

AB1-ASA1-AA1,114,23 142. Page 85, line 25: after "by" insert "P.L. 106-554 and any subsequent federal law related to Archer medical savings accounts under 26 USC 220,".

AB1-ASA1-AA1,115,2 143. Page 86, line 2: after "by" insert "P.L. 106-554 and any subsequent federal law related to Archer medical savings accounts under 26 USC 220,".

AB1-ASA1-AA1,115,4 144. Page 86, line 8: after "2001," insert "and as amended by any subsequent federal law related to Archer medical savings accounts under 26 USC 220,".

AB1-ASA1-AA1,115,6 145. Page 86, line 19: after "106-554," insert "and any subsequent federal law related to Archer medical savings accounts under 26 USC 220,".

AB1-ASA1-AA1,115,8 146. Page 86, line 22: after "2001," insert "except amendments related to Archer medical savings accounts under 26 USC 220,".

AB1-ASA1-AA1,115,11 147. Page 110, line 12: on lines 12 and 14, after "by" insert "P.L. 106-554 and any subsequent federal law related to Archer medical savings accounts under 26 USC 220,".

AB1-ASA1-AA1,115,14 148. Page 110, line 22: after "2001," insert "and as amended by any subsequent federal law related to Archer medical savings accounts under 26 USC 220,".

AB1-ASA1-AA1,115,16 149. Page 111, line 8: after "106-554," insert "and any subsequent federal law related to Archer medical savings accounts under 26 USC 220,".

AB1-ASA1-AA1,115,19 150. Page 111, line 14: after "2001," insert "and as amended by any subsequent federal law related to Archer medical savings accounts under 26 USC 220,".

AB1-ASA1-AA1,115,21 151. Page 111, line 25: after "106-554," insert "and any subsequent federal law related to Archer medical savings accounts under 26 USC 220,".

AB1-ASA1-AA1,115,23 152. Page 112, line 9: after "2001," insert "and as amended by any subsequent federal law related to Archer medical savings accounts under 26 USC 220,".

AB1-ASA1-AA1,116,2 153. Page 112, line 20: after "106-554," insert "and any subsequent federal law related to Archer medical savings accounts under 26 USC 220,".

AB1-ASA1-AA1,116,4 154. Page 112, line 23: after "2001," insert "except amendments related to Archer medical savings accounts under 26 USC 220,".

AB1-ASA1-AA1,116,7 155. Page 123, line 11: on lines 11 and 13, after "by" insert "P.L. 106-554 and any subsequent federal law related to Archer medical savings accounts under 26 USC 220,".

AB1-ASA1-AA1,116,10 156. Page 123, line 19: after "2001," insert "and as amended by any subsequent federal law related to Archer medical savings accounts under 26 USC 220,".

AB1-ASA1-AA1,116,12 157. Page 124, line 7: after "106-554," insert "and any subsequent federal law related to Archer medical savings accounts under 26 USC 220,".

AB1-ASA1-AA1,116,14 158. Page 124, line 12: after "2001," insert "except amendments related to Archer medical savings accounts under 26 USC 220,".

AB1-ASA1-AA1,116,17 159. Page 134, line 10: on lines 10 and 12, after "by" insert "P.L. 106-554 and any subsequent federal law related to Archer medical savings accounts under 26 USC 220,".

AB1-ASA1-AA1,116,20 160. Page 134, line 18: after "2001," insert "and as amended by any subsequent federal law related to Archer medical savings accounts under 26 USC 220,".

AB1-ASA1-AA1,116,22 161. Page 135, line 3: after "106-554," insert "and any subsequent federal law related to Archer medical savings accounts under 26 USC 220,".

AB1-ASA1-AA1,117,2 162. Page 135, line 8: after "2001," insert "except amendments related to Archer medical savings accounts under 26 USC 220,".

AB1-ASA1-AA1,117,3 163. Page 138, line 9: after that line insert:

AB1-ASA1-AA1,117,4 " Section 231j. 71.52 (6) of the statutes is amended to read:

AB1-ASA1-AA1,118,25 71.52 (6) "Income" means the sum of Wisconsin adjusted gross income and the following amounts, to the extent not included in Wisconsin adjusted gross income: maintenance payments (except foster care maintenance and supplementary payments excludable under section 131 of the internal revenue code), support money, cash public assistance (not including credit granted under this subchapter and amounts under s. 46.27), cash benefits paid by counties under s. 59.53 (21), the gross amount of any pension or annuity (including railroad retirement benefits, all payments received under the federal social security act, and veterans disability pensions), nontaxable interest received from the federal government or any of its instrumentalities, nontaxable interest received on state or municipal bonds, worker's compensation, unemployment insurance, the gross amount of "loss of time" insurance, compensation and other cash benefits received from the United States for past or present service in the armed forces, scholarship and fellowship gifts or income, capital gains, gain on the sale of a personal residence excluded under section 121 of the internal revenue code Internal Revenue Code, dividends, income of a nonresident or part-year resident who is married to a full-year resident, housing allowances provided to members of the clergy, the amount by which a resident manager's rent is reduced, nontaxable income of an American Indian, nontaxable income from sources outside this state, and nontaxable deferred compensation. Intangible drilling costs, depletion allowances and depreciation, including first-year depreciation allowances under section 179 of the internal revenue code Internal Revenue Code, amortization, contributions to individual retirement accounts under section 219 of the internal revenue code Internal Revenue Code, contributions to Keogh plans, net operating loss carry-forwards and capital loss carry-forwards deducted in determining Wisconsin adjusted gross income shall be added to "income". "Income" does not include gifts from natural persons, cash reimbursement payments made under title XX of the federal social security act, surplus food or other relief in kind supplied by a governmental agency, the gain on the sale of a personal residence deferred under section 1034 of the internal revenue code Internal Revenue Code, or nonrecognized gain from involuntary conversions under section 1033 of the internal revenue code Internal Revenue Code. Amounts not included in adjusted gross income but added to "income" under this subsection in a previous year and repaid may be subtracted from income for the year during which they are repaid. Scholarship and fellowship gifts or income that are included in Wisconsin adjusted gross income and that were added to household income for purposes of determining the credit under this subchapter in a previous year may be subtracted from income for the current year in determining the credit under this subchapter. Interest income received from the installment sale of business, farm, or rental real property which includes a claimant's former homestead, up to the amount of interest that is paid by the claimant on a mortgage to purchase another homestead, may be subtracted from income in determining the credit under this subchapter, except that notwithstanding s. 71.58 (7) (a) this provision does not apply to the definition of "income" under s. 71.58 (7). A marital property agreement or unilateral statement under ch. 766 has no effect in computing "income" for a person whose homestead is not the same as the homestead of that person's spouse.".

AB1-ASA1-AA1,119,1 164. Page 139, line 16: after that line insert:

AB1-ASA1-AA1,119,2 " Section 233e. 77.52 (13) of the statutes is amended to read:

AB1-ASA1-AA1,119,15 77.52 (13) For the purpose of the proper administration of this section and to prevent evasion of the sales tax it shall be presumed that all receipts are subject to the tax until the contrary is established. The burden of proving that a sale of tangible personal property or services is not a taxable sale at retail is upon the person who makes the sale unless that person takes from the purchaser a certificate to the effect that the property or service is purchased for resale or is otherwise exempt; except that no certificate is required for sales of cattle, sheep, goats, and pigs that are sold at a livestock market, as defined in s. 95.68 (1) (e), and no certificate is required for sales of commodities, as defined in 7 USC 2, that are consigned for sale in a warehouse in or from which the commodity is deliverable on a contract for future delivery subject to the rules of a commodity market regulated by the U.S. commodity futures trading commission if upon the sale the commodity is not removed from the warehouse.

AB1-ASA1-AA1, s. 233g Section 233g. 77.53 (10) of the statutes is amended to read:

AB1-ASA1-AA1,120,6 77.53 (10) For the purpose of the proper administration of this section and to prevent evasion of the use tax and the duty to collect the use tax, it is presumed that tangible personal property or taxable services sold by any person for delivery in this state is sold for storage, use, or other consumption in this state until the contrary is established. The burden of proving the contrary is upon the person who makes the sale unless that person takes from the purchaser a certificate to the effect that the property or taxable service is purchased for resale, or otherwise exempt from the tax; except that no certificate is required for sales of cattle, sheep, goats, and pigs that are sold at a livestock market, as defined in s. 95.68 (1) (e), and no certificate is required for sales of commodities, as defined in 7 USC 2, that are consigned for sale in a warehouse in or from which the commodity is deliverable on a contract for future delivery subject to the rules of a commodity market regulated by the U.S. commodity futures trading commission if upon the sale the commodity is not removed from the warehouse.".

AB1-ASA1-AA1,120,7 165. Page 139, line 16: after that line insert:

AB1-ASA1-AA1,120,8 " Section 232p. 73.03 (52) of the statutes is amended to read:

AB1-ASA1-AA1,120,14 73.03 (52) To enter into agreements with the internal revenue service Internal Revenue Service that provide for offsetting state tax refunds against federal tax obligations; and to charge a fee up to $25 per transaction for such offsets; and offsetting federal tax refunds against state tax obligations, if the agreements provide that setoffs under ss. 71.93 and 71.935 occur before the setoffs under those agreements.".

AB1-ASA1-AA1,120,15 166. Page 139, line 16: after that line insert:

AB1-ASA1-AA1,120,16 " Section 232m. 73.03 (28d) of the statutes is created to read: