AB1-ASA1-AA1,102,14 14126. Page 53, line 4: after that line insert:
AB1-ASA1-AA1,102,15 15" Section 153kd. 66.0619 (2m) (b) of the statutes is amended to read:
AB1-ASA1-AA1,102,2216 66.0619 (2m) (b) If a referendum is to be held on a resolution, the municipal
17governing body shall file the resolution as provided in s. 8.37 and shall direct the
18municipal clerk to call a special election for the purpose of submitting submit the
19resolution to the electors for approval of the electors at a referendum on approval or
20rejection. In lieu of a special election, the municipal governing body may specify that
21the election be held at the next succeeding spring primary or election or September
22primary or general election
called in accordance with s. 8.065.
AB1-ASA1-AA1, s. 153kf 23Section 153kf. 66.0815 (1) (c) of the statutes, as affected by 2001 Wisconsin
24Act 30
, is amended to read:
AB1-ASA1-AA1,103,12
166.0815 (1) (c) An ordinance under sub. (1) may not take effect until 60 days
2after passage and publication unless sooner approved by a referendum. Within the
360-day period electors equal in number to 20% of those voting at the last regular
4municipal election may file a petition requesting a referendum. The petition shall
5be in writing and filed with the clerk and as provided in s. 8.37. The petition shall
6conform to the requirements of s. 8.40. Each signer shall state his or her residence
7and signatures shall be verified by the affidavit of an elector. The referendum shall
8be held at the next regular municipal election, or at a special election within 90 days
9of the
permitted under s. 8.065 (2) or an election authorized under s. 8.065 (3) to be
10held not sooner than 45 days after
filing of the petition. The ordinance may not take
11effect unless approved by a majority of the votes cast. This paragraph does not apply
12to extensions by a utility previously franchised by the village, city, or town.
AB1-ASA1-AA1, s. 153kj 13Section 153kj. 66.0921 (2) of the statutes is amended to read:
AB1-ASA1-AA1,103,2114 66.0921 (2) Facilities authorized. A municipality may enter into a joint
15contract with a nonprofit corporation organized for civic purposes and located in the
16municipality to construct or otherwise acquire, equip, furnish, operate and maintain
17a facility to be used for municipal and civic activities if a majority of the voters voting
18in a referendum at a special election or at a spring primary or election or September
19primary or general
authorize the municipality to enter into a joint contract. The
20referendum shall be held at an
election approve the question of entering into the joint
21contract
authorized under s. 8.065.
AB1-ASA1-AA1, s. 153kL 22Section 153kL. 66.1103 (10) (d) of the statutes is amended to read:
AB1-ASA1-AA1,104,1023 66.1103 (10) (d) The governing body may issue bonds under this section
24without submitting the proposition to the electors of the municipality for approval
25unless within 30 days from the date of publication of notice of adoption of the initial

1resolution for the bonds, a petition conforming to the requirements of s. 8.40, and
2signed by a number of electors of the municipality equal to not less than 5% of the
3registered electors of the municipality, or, if there is no registration of electors in the
4municipality, by 10% of the number of electors of the municipality voting for the office
5of governor at the last general election as determined under s. 115.01 (13), is filed
6with the clerk of the municipality and as provided in s. 8.37 requesting a referendum
7upon the question of the issuance of the bonds. If a petition is filed, the bonds may
8not be issued until approved by a majority of the electors of the municipality voting
9on the referendum at a general or special election referendum called in accordance
10with s. 8.065
.".
AB1-ASA1-AA1,104,11 11127. Page 53, line 16: after that line insert:
AB1-ASA1-AA1,104,12 12" Section 155md. 67.05 (4) and (5) of the statutes are amended to read:
AB1-ASA1-AA1,105,213 67.05 (4) Permissive referendum in counties. If a county board adopts an
14initial resolution for an issue of county bonds to provide for the original construction
15or for the improvement and maintenance of highways, to provide railroad aid, or to
16construct, acquire or maintain, or to aid in constructing, acquiring or maintaining
17a bridge over or across any stream or other body of water bordering upon or
18intersecting any part of the county, the county clerk is not required to submit the
19resolution for approval to the electors of the county at a special election referendum
20unless within 30 days after the adoption thereof there is filed with the clerk a petition
21conforming to the requirements of s. 8.40 and requesting such submission, signed by
22electors numbering at least 10% of the votes cast in the county for governor at the
23last general election. If a petition is filed, the question submitted shall be whether
24the resolution shall be or shall not be approved. No such resolution of a county board

1other than those specified in this subsection need be submitted to county electors,
2except as provided otherwise in sub. (7).
AB1-ASA1-AA1,105,15 3(5) Referendum in towns, villages and cities. (a) Whenever an initial
4resolution has been so adopted by the governing body of a town, the clerk of the
5municipality shall immediately record the resolution and call a special election
6referendum in accordance with s. 8.065 for the purpose of submitting the resolution
7to the electors of the municipality for approval. This paragraph does not apply to
8bonds issued to finance low-interest mortgage loans under s. 62.237, unless a
9number of electors equal to at least 15% of the votes cast for governor at the last
10general election in their town sign and file a petition conforming to the requirements
11of s. 8.40 with the town clerk requesting submission of the resolution. Whenever a
12number of electors cannot be determined on the basis of reported statistics, the
13number shall be determined in accordance with s. 60.74 (6). If a petition is filed, the
14question submitted shall be whether the resolution shall or shall not be approved.
15This paragraph is limited in its scope by sub. (7).
AB1-ASA1-AA1,106,2416 (b) No city or village may issue bonds for any purposes other than for water
17systems, lighting works, gas works, bridges, street lighting, street improvements,
18street improvement funding, hospitals, airports, harbor improvements, river
19improvements, breakwaters and protection piers, sewerage, garbage disposal,
20rubbish or refuse disposal, any combination of sewage, garbage or refuse or rubbish
21disposal, parks and public grounds, swimming pools and band shells, veterans
22housing projects, paying the municipality's portion of the cost of abolishing grade
23crossings, for the construction of police facilities and combined fire and police safety
24buildings, for the purchase of sites for engine houses, for fire engines and other
25equipment of the fire department, for construction of engine houses, and for pumps,

1water mains, reservoirs and all other reasonable facilities for fire protection
2apparatus or equipment for fire protection, for parking lots or other parking
3facilities, for school purposes, for libraries, for buildings for the housing of machinery
4and equipment, for acquiring and developing sites for industry and commerce as will
5expand the municipal tax base, for financing the cost of low-interest mortgage loans
6under s. 62.237, for providing financial assistance to blight elimination, slum
7clearance, community development, redevelopment and urban renewal programs
8and projects under ss. 66.1105, 66.1301 to 66.1329 and 66.1331 to 66.1337 or for
9University of Wisconsin System college campuses, as defined in s. 36.05 (6m), until
10the proposition for their issue for the special purpose has been submitted to the
11electors of the city or village and adopted by a majority vote. Except as provided
12under sub. (15), if the common council of any city or the village board of a village
13declares its purpose to raise money by issuing bonds for any purpose other than those
14specified in this subsection, it shall direct by resolution, which shall be recorded at
15length in the record of its proceedings, the clerk to call a special election referendum
16in accordance with s. 8.065
for the purpose of submitting the question of bonding to
17the city or village electors. If a number of electors of a city or village equal to at least
1815% of the votes cast for governor at the last general election in their city or village
19sign and file a petition conforming to the requirements of s. 8.40 with the city or
20village clerk requesting submission of the resolution, the city or village may not issue
21bonds for financing the cost of low-interest mortgage loans under s. 62.237 without
22calling a special election to submit the question of bonding to
unless the issuance is
23approved by
the city or village electors for their approval at a referendum called in
24accordance with s. 8.065
.
AB1-ASA1-AA1, s. 155mf 25Section 155mf. 67.05 (6a) (a) 2. a. of the statutes is amended to read:
AB1-ASA1-AA1,107,8
167.05 (6a) (a) 2. a. Direct the school district clerk to call a special election
2referendum in accordance with s. 8.065 (2) or an election authorized under s. 8.065
3(3)
for the purpose of submitting the resolution to the electors for approval or
4rejection, or direct that the resolution be submitted at the next regularly scheduled
5primary or election permitted under s. 8.065 (2) or an election authorized under s.
68.065 (3)
to be held not earlier than 45 days after the adoption of the resolution. The
7resolution shall not be effective unless adopted by a majority of the school district
8electors voting at the referendum.
AB1-ASA1-AA1, s. 155mh 9Section 155mh. 67.05 (6m) (b) of the statutes is amended to read:
AB1-ASA1-AA1,107,1510 67.05 (6m) (b) If a referendum is to be held on an initial resolution, the district
11board shall direct the technical college district secretary to call a special election
12referendum in accordance with s. 8.065 for the purpose of submitting the initial
13resolution to the electors for a referendum on approval or rejection. In lieu of a
14special election, the district board may specify that the election be held at the next
15succeeding spring primary or election or September primary or general election
.
AB1-ASA1-AA1, s. 155mj 16Section 155mj. 67.10 (5) (b) of the statutes is amended to read:
AB1-ASA1-AA1,107,2017 67.10 (5) (b) Any city having voted approved the issuance of bonds at a special
18referendum election held in accordance with s. 8.065 and having sold a portion
19thereof may negotiate, sell or otherwise dispose of the same in the manner provided
20by statute within 9 years of the date of the election voting the same.
AB1-ASA1-AA1, s. 155mL 21Section 155mL. 67.12 (12) (e) 5. of the statutes, as affected by 2001 Wisconsin
22Act 16
, is amended to read:
AB1-ASA1-AA1,109,723 67.12 (12) (e) 5. Within 10 days of the adoption by a technical college district
24board of a resolution under subd. 1. to issue a promissory note for a purpose under
25s. 38.16 (2), the secretary of the district board shall publish a notice of such adoption

1as a class 1 notice, under ch. 985. The notice need not set forth the full contents of
2the resolution, but shall state the amount proposed to be borrowed, the method of
3borrowing, the purpose thereof, that the resolution was adopted under this
4subsection and the place where and the hours during which the resolution is
5available for public inspection. If the amount proposed to be borrowed is for building
6remodeling or improvement and does not exceed $1,000,000 or is for movable
7equipment, the district board need not submit the resolution to the electors for
8approval unless, within 30 days after the publication or posting, a petition
9conforming to the requirements of s. 8.40 is filed with the secretary of the district
10board requesting a referendum at a special election to be called for that purpose.
11Such petition shall be signed by electors from each county lying wholly or partially
12within the district. The number of electors from each county shall equal at least 1.5%
13of the population of the county as determined under s. 16.96 (2) (c). If a county lies
14in more than one district, the technical college system board shall apportion the
15county's population as determined under s. 16.96 (2) (c) to the districts involved and
16the petition shall be signed by electors equal to the appropriate percentage of the
17apportioned population. In lieu of a special election, the district board may specify
18that the referendum shall be held at the next succeeding spring primary or election
19or September primary or general election.
Any resolution to borrow amounts of
20money in excess of $1,000,000 for building remodeling or improvement shall be
21submitted to the electors of the district for approval. Any referendum under this
22subdivision shall be called at the next election authorized under s. 8.065 (2) or an
23election authorized under s. 8.065 (3) occurring not sooner than 45 days after filing
24of a petition or adoption of a resolution requiring the referendum.
If a referendum
25is held or required under this subdivision, no promissory note may be issued until

1the issuance is approved by a majority of the district electors voting at such
2referendum. The referendum shall be noticed, called and conducted under s. 67.05
3(6a) insofar as applicable, except that the notice of special election referendum and
4ballot need not embody a copy of the resolution and the question which shall appear
5on the ballot shall be "Shall .... (name of district) be authorized to borrow the sum of
6$.... for (state purpose) by issuing its general obligation promissory note (or notes)
7under section 67.12 (12) of the Wisconsin Statutes?".".
AB1-ASA1-AA1,109,8 8128. Page 53, line 16: after that line insert:
AB1-ASA1-AA1,109,9 9" Section 155s. 67.045 (1) (b) of the statutes is amended to read:
AB1-ASA1-AA1,109,1210 67.045 (1) (b) The governing body of the county adopts a resolution that sets
11forth its reasonable expectations that issuance of the debt will not cause the county
12to increase the debt levy rate, as defined in s. 59.605 (1) (b), 1999 stats.
AB1-ASA1-AA1, s. 155t 13Section 155t. 67.045 (2) (a) of the statutes is amended to read:
AB1-ASA1-AA1,109,1914 67.045 (2) (a) The department of revenue shall promulgate rules that set forth
15the standards to be used by the governing body of a county in adopting a resolution
16under sub. (1) (b). The rules shall permit the reasonable exercise of local
17self-determination and debt management and prohibit the consideration of
18unreasonable assumptions that may cause an increase in the debt levy rate, as
19defined in s. 59.605 (1) (b), 1999 stats.".
AB1-ASA1-AA1,109,20 20129. Page 53, line 20: after that line insert:
AB1-ASA1-AA1,109,21 21" Section 156p. 70.337 of the statutes is repealed.".
AB1-ASA1-AA1,109,22 22130. Page 53, line 20: after that line insert:
AB1-ASA1-AA1,109,23 23" Section 156p. 70.11 (intro.) of the statutes is amended to read:
AB1-ASA1-AA1,110,20
170.11 Property exempted from taxation. (intro.) The property described
2in this section is exempted from general property taxes if the property is exempt
3under sub. (1), (2), (18), (21), (27), or (30); if it was exempt for the previous year and
4its use, occupancy, or ownership did not change in a way that makes it taxable; if the
5property was taxable for the previous year, the use, occupancy, or ownership of the
6property changed in a way that makes it exempt and its owner, on or before March 1,
7files with the assessor of the taxation district where the property is located a form
8that the department of revenue prescribes, except that, if the property owner is an
9entity organized under section 501 (3) (c) of the Internal Revenue Code, the owner
10may file the prescribed form on or before December 31;
or if the property did not exist
11in the previous year and its owner, on or before March 1, files with the assessor of the
12taxation district where the property is located a form that the department of revenue
13prescribes. Leasing a part of the property described in this section does not render
14it taxable if the lessor uses all of the leasehold income for maintenance of the leased
15property, construction debt retirement of the leased property, or both and if the lessee
16would be exempt from taxation under this chapter if it owned the property. Any
17lessor who claims that leased property is exempt from taxation under this chapter
18shall, upon request by the tax assessor of the taxation district where the property is
19located
, provide records relating to the lessor's use of the income from the leased
20property. Property exempted from general property taxes is:".
AB1-ASA1-AA1,110,21 21131. Page 53, line 25: after that line insert:
AB1-ASA1-AA1,110,22 22" Section 157m. 70.995 (8) (a) of the statutes is amended to read:
AB1-ASA1-AA1,111,2423 70.995 (8) (a) The secretary of revenue shall establish a state board of
24assessors, which shall be comprised of the members of the department of revenue

1whom the secretary designates. The state board of assessors shall investigate any
2objection filed under par. (c) or (d) if the fee under that paragraph is paid. The state
3board of assessors, after having made the investigation, shall notify the person
4assessed or the person's agent and the appropriate municipality of its determination
5by 1st class mail or electronic mail. Beginning with objections filed in 1989, the state
6board of assessors shall make its determination on or before April 1 of the year after
7the filing. If the determination results in a refund of property taxes paid, the state
8board of assessors shall include in the determination a finding of whether the refund
9is due to false or incomplete information supplied by the person assessed. The person
10assessed or the municipality having been notified of the determination of the state
11board of assessors shall be deemed to have accepted the determination unless the
12person or municipality files a petition for review with the clerk of the tax appeals
13commission as provided in s. 73.01 (5) and the rules of practice promulgated by the
14commission. If an assessment is reduced by the state board of assessors, the
15municipality affected may file an appeal seeking review of the reduction, or may,
16within 30 days after the person assessed files a petition for review, file a
17cross-appeal, before the tax appeals commission even though the municipality did
18not file an objection to the assessment with the board. If the board does not overrule
19a change from assessment under this section to assessment under s. 70.32 (1), the
20affected municipality may file an appeal before the tax appeals commission. If an
21assessment is increased by the board, the person assessed may file an appeal seeking
22review of the increase, or may, within 30 days after the municipality files a petition
23for review, file a cross-appeal, before the commission even though the person did not
24file an objection to the assessment with the board.
AB1-ASA1-AA1, s. 157n
1Section 157n. 70.995 (8) (b) 1. of the statutes, as affected by 2001 Wisconsin
2Act 16
, is amended to read:
AB1-ASA1-AA1,112,173 70.995 (8) (b) 1. The department of revenue shall annually notify each
4manufacturer assessed under this section and the municipality in which the
5manufacturing property is located of the full value of all real and personal property
6owned by the manufacturer. The notice shall be in writing and shall be sent by 1st
7class mail or electronic mail. In addition, the notice shall specify that objections to
8valuation, amount, or taxability must be filed with the state board of assessors
9within 60 days of issuance of the notice of assessment, that objections to a change
10from assessment under this section to assessment under s. 70.32 (1) must be filed
11within 60 days after receipt of the notice, that the fee under par. (c) 1. or (d) must be
12paid and that the objection is not filed until the fee is paid. A statement shall be
13attached to the assessment roll indicating that the notices required by this section
14have been mailed and failure to receive the notice does not affect the validity of the
15assessments, the resulting tax on real or personal property, the procedures of the tax
16appeals commission or of the state board of assessors, or the enforcement of
17delinquent taxes by statutory means.".
AB1-ASA1-AA1,112,19 18132. Page 62, line 25: after "by" insert "P.L. 106-554 and any subsequent
19federal law related to Archer medical savings accounts under 26 USC 220,".
AB1-ASA1-AA1,112,21 20133. Page 63, line 2: after "by" insert "P.L. 106-554 and any subsequent
21federal law related to Archer medical savings accounts under 26 USC 220,".
AB1-ASA1-AA1,112,23 22134. Page 63, line 8: after "2001," insert "and as amended by any subsequent
23federal law related to Archer medical savings accounts under 26 USC 220,".
AB1-ASA1-AA1,113,2
1135. Page 63, line 19: after "106-554," insert "and any subsequent federal law
2related to Archer medical savings accounts under 26 USC 220,".
AB1-ASA1-AA1,113,4 3136. Page 63, line 23: after "2001," insert "except amendments related to
4Archer medical savings accounts under 26 USC 220,".
AB1-ASA1-AA1,113,5 5137. Page 66, line 15: after that line insert:
AB1-ASA1-AA1,113,7 6" Section 170L. 71.05 (6) (b) 32. (intro.) of the statutes, as created by 1999
7Wisconsin Act 44
, is amended to read:
AB1-ASA1-AA1,113,118 71.05 (6) (b) 32. (intro.) An amount paid into a college savings account, as
9described in s. 14.64, if the beneficiary of the account either is the claimant or; is the
10claimant's child and the claimant's dependent who is claimed under section 151 (c)
11of the Internal Revenue Code,; or is the claimant's grandchild; calculated as follows:
AB1-ASA1-AA1, s. 170Lb 12Section 170Lb. 71.05 (6) (b) 32. a. of the statutes, as created by 1999 Wisconsin
13Act 44
, is amended to read:
AB1-ASA1-AA1,113,2014 71.05 (6) (b) 32. a. An amount equal to not more than $3,000 per beneficiary
15by each contributor to an account
for each year to which the claim relates, except that
16the total amount for which a deduction may be claimed under this subdivision and
17under subd. 33., per beneficiary by any claimant may not exceed $3,000 each year.
18In the case of a married couple filing a joint return, the total deduction under this
19subdivision and under subdivision 33., per beneficiary by the married couple may not
20exceed $3,000 each year
.
AB1-ASA1-AA1, s. 170Ld 21Section 170Ld. 71.05 (6) (b) 33. (intro.) of the statutes, as created by 1999
22Wisconsin Act 44
, is amended to read:
AB1-ASA1-AA1,114,323 71.05 (6) (b) 33. (intro.) An amount paid into a college tuition and expenses
24program, as described in s. 14.63, if the beneficiary of the account either is the

1claimant or; is the claimant's child and the claimant's dependent who is claimed
2under section 151 (c) of the Internal Revenue Code,; or is the claimant's grandchild;
3calculated as follows:
AB1-ASA1-AA1, s. 170Le 4Section 170Le. 71.05 (6) (b) 33. a. of the statutes, as created by 1999 Wisconsin
5Act 44
, is amended to read:
AB1-ASA1-AA1,114,126 71.05 (6) (b) 33. a. An amount equal to not more than $3,000 per beneficiary
7by each contributor to an account for each year to which the claim relates, except that
8the total amount for which a deduction may be claimed under this subdivision and
9under subd. 32., per beneficiary by any claimant may not exceed $3,000 each year.
10In the case of a married couple filing a joint return, the total deduction under this
11subdivision and under subdivision 32., per beneficiary by the married couple may not
12exceed $3,000 each year
.".
AB1-ASA1-AA1,114,15 13138. Page 76, line 1: on lines 1 and 3, after "by" insert "P.L. 106-554 and any
14subsequent federal law related to Archer medical savings accounts under 26 USC
15220
,".
AB1-ASA1-AA1,114,17 16139. Page 76, line 9: after "2001," insert "and as amended by any subsequent
17federal law related to Archer medical savings accounts under 26 USC 220,".
AB1-ASA1-AA1,114,19 18140. Page 76, line 22: after "106-554," insert "and any subsequent federal law
19related to Archer medical savings accounts under 26 USC 220,".
AB1-ASA1-AA1,114,21 20141. Page 77, line 1: after "2001," insert "except amendments related to
21Archer medical savings accounts under 26 USC 220,".
AB1-ASA1-AA1,114,23 22142. Page 85, line 25: after "by" insert "P.L. 106-554 and any subsequent
23federal law related to Archer medical savings accounts under 26 USC 220,".
AB1-ASA1-AA1,115,2
1143. Page 86, line 2: after "by" insert "P.L. 106-554 and any subsequent
2federal law related to Archer medical savings accounts under 26 USC 220,".
AB1-ASA1-AA1,115,4 3144. Page 86, line 8: after "2001," insert "and as amended by any subsequent
4federal law related to Archer medical savings accounts under 26 USC 220,".
AB1-ASA1-AA1,115,6 5145. Page 86, line 19: after "106-554," insert "and any subsequent federal law
6related to Archer medical savings accounts under 26 USC 220,".
AB1-ASA1-AA1,115,8 7146. Page 86, line 22: after "2001," insert "except amendments related to
8Archer medical savings accounts under 26 USC 220,".
AB1-ASA1-AA1,115,11 9147. Page 110, line 12: on lines 12 and 14, after "by" insert "P.L. 106-554 and
10any subsequent federal law related to Archer medical savings accounts under 26
11USC 220
,".
AB1-ASA1-AA1,115,14 12148. Page 110, line 22: after "2001," insert "and as amended by any
13subsequent federal law related to Archer medical savings accounts under 26 USC
14220
,".
AB1-ASA1-AA1,115,16 15149. Page 111, line 8: after "106-554," insert "and any subsequent federal law
16related to Archer medical savings accounts under 26 USC 220,".
AB1-ASA1-AA1,115,19 17150. Page 111, line 14: after "2001," insert "and as amended by any
18subsequent federal law related to Archer medical savings accounts under 26 USC
19220
,".
AB1-ASA1-AA1,115,21 20151. Page 111, line 25: after "106-554," insert "and any subsequent federal
21law related to Archer medical savings accounts under 26 USC 220,".
AB1-ASA1-AA1,115,23 22152. Page 112, line 9: after "2001," insert "and as amended by any subsequent
23federal law related to Archer medical savings accounts under 26 USC 220,".
AB1-ASA1-AA1,116,2
1153. Page 112, line 20: after "106-554," insert "and any subsequent federal
2law related to Archer medical savings accounts under 26 USC 220,".
AB1-ASA1-AA1,116,4 3154. Page 112, line 23: after "2001," insert "except amendments related to
4Archer medical savings accounts under 26 USC 220,".
AB1-ASA1-AA1,116,7 5155. Page 123, line 11: on lines 11 and 13, after "by" insert "P.L. 106-554 and
6any subsequent federal law related to Archer medical savings accounts under 26
7USC 220
,".
AB1-ASA1-AA1,116,10 8156. Page 123, line 19: after "2001," insert "and as amended by any
9subsequent federal law related to Archer medical savings accounts under 26 USC
10220
,".
AB1-ASA1-AA1,116,12 11157. Page 124, line 7: after "106-554," insert "and any subsequent federal law
12related to Archer medical savings accounts under 26 USC 220,".
AB1-ASA1-AA1,116,14 13158. Page 124, line 12: after "2001," insert "except amendments related to
14Archer medical savings accounts under 26 USC 220,".
AB1-ASA1-AA1,116,17 15159. Page 134, line 10: on lines 10 and 12, after "by" insert "P.L. 106-554 and
16any subsequent federal law related to Archer medical savings accounts under 26
17USC 220
,".
AB1-ASA1-AA1,116,20 18160. Page 134, line 18: after "2001," insert "and as amended by any
19subsequent federal law related to Archer medical savings accounts under 26 USC
20220
,".
AB1-ASA1-AA1,116,22 21161. Page 135, line 3: after "106-554," insert "and any subsequent federal law
22related to Archer medical savings accounts under 26 USC 220,".
AB1-ASA1-AA1,117,2
1162. Page 135, line 8: after "2001," insert "except amendments related to
2Archer medical savings accounts under 26 USC 220,".
AB1-ASA1-AA1,117,3 3163. Page 138, line 9: after that line insert:
AB1-ASA1-AA1,117,4 4" Section 231j. 71.52 (6) of the statutes is amended to read:
AB1-ASA1-AA1,118,255 71.52 (6) "Income" means the sum of Wisconsin adjusted gross income and the
6following amounts, to the extent not included in Wisconsin adjusted gross income:
7maintenance payments (except foster care maintenance and supplementary
8payments excludable under section 131 of the internal revenue code), support money,
9cash public assistance (not including credit granted under this subchapter and
10amounts under s. 46.27), cash benefits paid by counties under s. 59.53 (21), the gross
11amount of any pension or annuity (including railroad retirement benefits, all
12payments received under the federal social security act, and veterans disability
13pensions), nontaxable interest received from the federal government or any of its
14instrumentalities, nontaxable interest received on state or municipal bonds,
15worker's compensation, unemployment insurance, the gross amount of "loss of time"
16insurance, compensation and other cash benefits received from the United States for
17past or present service in the armed forces, scholarship and fellowship gifts or
18income, capital gains, gain on the sale of a personal residence excluded under section
19121 of the internal revenue code Internal Revenue Code, dividends, income of a
20nonresident or part-year resident who is married to a full-year resident, housing
21allowances provided to members of the clergy, the amount by which a resident
22manager's rent is reduced, nontaxable income of an American Indian, nontaxable
23income from sources outside this state, and nontaxable deferred compensation.
24Intangible drilling costs, depletion allowances and depreciation, including first-year

1depreciation allowances under section 179 of the internal revenue code Internal
2Revenue Code
, amortization, contributions to individual retirement accounts under
3section 219 of the internal revenue code Internal Revenue Code, contributions to
4Keogh plans, net operating loss carry-forwards and capital loss carry-forwards
5deducted in determining Wisconsin adjusted gross income shall be added to
6"income". "Income" does not include gifts from natural persons, cash reimbursement
7payments made under title XX of the federal social security act, surplus food or other
8relief in kind supplied by a governmental agency, the gain on the sale of a personal
9residence deferred under section 1034 of the internal revenue code Internal Revenue
10Code,
or nonrecognized gain from involuntary conversions under section 1033 of the
11internal revenue code Internal Revenue Code. Amounts not included in adjusted
12gross income but added to "income" under this subsection in a previous year and
13repaid may be subtracted from income for the year during which they are repaid.
14Scholarship and fellowship gifts or income that are included in Wisconsin adjusted
15gross income and that were added to household income for purposes of determining
16the credit under this subchapter in a previous year may be subtracted from income
17for the current year in determining the credit under this subchapter. Interest income
18received from the installment sale of business, farm, or rental real property which
19includes a claimant's former homestead, up to the amount of interest that is paid by
20the claimant on a mortgage to purchase another homestead, may be subtracted from
21income in determining the credit under this subchapter, except that notwithstanding
22s. 71.58 (7) (a) this provision does not apply to the definition of "income" under s.
2371.58 (7).
A marital property agreement or unilateral statement under ch. 766 has
24no effect in computing "income" for a person whose homestead is not the same as the
25homestead of that person's spouse.".
AB1-ASA1-AA1,119,1
1164. Page 139, line 16: after that line insert:
AB1-ASA1-AA1,119,2 2" Section 233e. 77.52 (13) of the statutes is amended to read:
AB1-ASA1-AA1,119,153 77.52 (13) For the purpose of the proper administration of this section and to
4prevent evasion of the sales tax it shall be presumed that all receipts are subject to
5the tax until the contrary is established. The burden of proving that a sale of tangible
6personal property or services is not a taxable sale at retail is upon the person who
7makes the sale unless that person takes from the purchaser a certificate to the effect
8that the property or service is purchased for resale or is otherwise exempt; except
9that no certificate is required for sales of cattle, sheep, goats, and pigs that are sold
10at a livestock market, as defined in s. 95.68 (1) (e), and
no certificate is required for
11sales of commodities, as defined in 7 USC 2, that are consigned for sale in a
12warehouse in or from which the commodity is deliverable on a contract for future
13delivery subject to the rules of a commodity market regulated by the U.S. commodity
14futures trading commission if upon the sale the commodity is not removed from the
15warehouse.
AB1-ASA1-AA1, s. 233g 16Section 233g. 77.53 (10) of the statutes is amended to read:
AB1-ASA1-AA1,120,617 77.53 (10) For the purpose of the proper administration of this section and to
18prevent evasion of the use tax and the duty to collect the use tax, it is presumed that
19tangible personal property or taxable services sold by any person for delivery in this
20state is sold for storage, use, or other consumption in this state until the contrary is
21established. The burden of proving the contrary is upon the person who makes the
22sale unless that person takes from the purchaser a certificate to the effect that the
23property or taxable service is purchased for resale, or otherwise exempt from the tax;
24except that no certificate is required for sales of cattle, sheep, goats, and pigs that are

1sold at a livestock market, as defined in s. 95.68 (1) (e), and
no certificate is required
2for sales of commodities, as defined in 7 USC 2, that are consigned for sale in a
3warehouse in or from which the commodity is deliverable on a contract for future
4delivery subject to the rules of a commodity market regulated by the U.S. commodity
5futures trading commission if upon the sale the commodity is not removed from the
6warehouse.".
AB1-ASA1-AA1,120,7 7165. Page 139, line 16: after that line insert:
AB1-ASA1-AA1,120,8 8" Section 232p. 73.03 (52) of the statutes is amended to read:
AB1-ASA1-AA1,120,149 73.03 (52) To enter into agreements with the internal revenue service Internal
10Revenue Service
that provide for offsetting state tax refunds against federal tax
11obligations; and to charge a fee up to $25 per transaction for such offsets; and
12offsetting federal tax refunds against state tax obligations, if the agreements provide
13that setoffs under ss. 71.93 and 71.935 occur before the setoffs under those
14agreements.".
AB1-ASA1-AA1,120,15 15166. Page 139, line 16: after that line insert:
AB1-ASA1-AA1,120,16 16" Section 232m. 73.03 (28d) of the statutes is created to read:
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