Amendment MR8 CSA1-AB1

AB1-CSA1, s. 32 Section 32. 20.866 (2) (uur) of the statutes is amended to read:

AB1-CSA1,10,20 20.866 (2) (uur) Transportation; state highway rehabilitation projects. From the capital improvement fund, a sum sufficient for the department of transportation to fund state highway rehabilitation projects, as provided under s. 84.95. The state may contract public debt in an amount not to exceed $250,000,000 for this purpose. In addition, the state may contract public debt in an amount not to exceed $50 million for this purpose.

AB1-CSA1, s. 33 Section 33. 23.225 of the statutes is created to read:

AB1-CSA1,10,24 23.225 Invasive fish species. (1) In this section, "invasive fish species" means a species of fish that is not native to the waters of this state and that causes, or is likely to cause, harm to the economy, to the environment, or to human health.

AB1-CSA1,11,3 (2) No person may possess, release, control, store, sell, or transport any fish, or viable fish eggs, that are of an invasive fish species if the person knows, or should know, that the fish or the eggs are of an invasive fish species.

AB1-CSA1,11,4 (3) The prohibitions under sub. (2) do not apply to any of the following:

AB1-CSA1,11,5 (a) A person who holds a scientific collector permit under s. 29.614.

AB1-CSA1,11,6 (b) A person who holds a permit to import fish under s. 29.735.

AB1-CSA1,11,7 (c) A person who holds a permit to introduce, plant, or stock fish under s. 29.736.

AB1-CSA1,11,8 (e) A person who operates a state or municipal fish hatchery.

AB1-CSA1,11,11 (f) A person who is authorized by the department to possess, release, control, sell, or transport fish or fish eggs for scientific or educational purposes or for the purpose of controlling the population of fish that are of an invasive fish species.

AB1-CSA1,11,13 (g) A person who, while lawfully fishing, inadvertently catches a fish that is of an invasive fish species.

AB1-CSA1,11,15 (4) The department shall promulgate rules specifying fish that are of an invasive fish species for purposes of this section and the requirements for sub. (3) (g).

AB1-CSA1,11,16 (5) Any person who violates sub. (2) shall forfeit not more than $1,000.

AB1-CSA1, s. 34 Section 34. 23.245 of the statutes is created to read:

AB1-CSA1,11,19 23.245 Transporting certain boats and equipment on highways. (1) In this section:

AB1-CSA1,11,20 (a) "Highway" has the meaning given in s. 340.01 (22).

AB1-CSA1,11,21 (b) "Invasive species" has the meaning given in s. 23.22 (1) (c).

AB1-CSA1,11,25 (2) No person may transport a boat, boat trailer, or boating equipment upon a highway if the boat, boat trailer, or boating equipment has an invasive species, as specified by the department by rule, in, or attached to, the boat, boat trailer, or boating equipment.

AB1-CSA1,12,2 (3) The prohibition under sub. (2) does not apply to the persons described under s. 23.225 (3).

AB1-CSA1,12,3 (4) Any person who violates sub. (2) shall forfeit not more than $1,000.

AB1-CSA1, s. 35 Section 35. 25.17 (1) (es) of the statutes is repealed.

AB1-CSA1, s. 36 Section 36. 25.59 of the statutes is repealed.

AB1-CSA1, s. 37 Section 37. 25.69 of the statutes, as affected by 2007 Wisconsin Act 20, is amended to read:

AB1-CSA1,12,18 25.69 Permanent endowment fund. There is established a separate nonlapsible trust fund designated as the permanent endowment fund, consisting of all of the proceeds from the sale of the state's right to receive payments under the Attorneys General Master Tobacco Settlement Agreement of November 23, 1998, and all investment earnings on the proceeds. There Any revenues or proceeds that are derived from the repurchase by the state of the tobacco settlement revenues under s. 16.527 (3) (c) 1. are also deposited into the permanent endowment fund. Beginning in the 2009-10 fiscal year, there is transferred from the permanent endowment fund to the Medical Assistance trust fund $50,000,000 in each fiscal year and the remainder of moneys deposited into the permanent endowment fund in each fiscal year is transferred to the general fund.

AB1-CSA1, s. 38 Section 38. 40.02 (48g) of the statutes is created to read:

AB1-CSA1,12,21 40.02 (48g) "Public safety officer" has the meaning given in 26 USC 402 (I) (4) (C).

AB1-CSA1, s. 39 Section 39. 40.05 (4r) of the statutes is created to read:

AB1-CSA1,13,8 40.05 (4r) Payment of certain insurance premiums. If an annuitant is a public safety officer and receives health care coverage or long-term care coverage under a plan other than one offered under subch. IV, and if the annuitant so elects by providing written notice to the department, the premium shall be paid as a deduction under s. 40.06 (1) (a) from the annuitant's annuity. If the annuitant receives an annuity that is not sufficient to cover premium payments, the annuitant shall make premium payments directly to the insurer. The department shall establish procedures to permit an annuitant who is a public safety officer to elect to have his or her premium paid as a deduction under s. 40.06 (1) (a) from his or her annuity. The annuitant shall provide the department with all necessary information to permit the department to make the payment in a timely manner.

AB1-CSA1, s. 40 Section 40. 40.08 (2) of the statutes is renumbered 40.08 (2) (a).

AB1-CSA1, s. 41 Section 41. 40.08 (2) (b) of the statutes is created to read:

AB1-CSA1,13,14 40.08 (2) (b) If permitted under a deferred compensation plan established under subch. VII, insurance premiums for health or long-term care insurance coverage for a public safety officer may be deducted from an amount distributed under a deferred compensation plan and paid directly to an insurer.

AB1-CSA1, s. 42 Section 42. 40.80 (2t) of the statutes is created to read:

AB1-CSA1,13,20 40.80 (2t) The deferred compensation board may require a deferred compensation plan under this subchapter, upon election by a participant who is a public safety officer, to allow for the deduction of insurance premiums for health or long-term care insurance coverage from an amount distributed from a participant's account and for the payment of the premiums directly to an insurer.

AB1-CSA1, s. 43 Section 43. 49.155 (6m) of the statutes is created to read:

AB1-CSA1,13,22 49.155 (6m) Authorization for payment. (a) In this subsection:

AB1-CSA1,13,23 1. "Certified provider" means a child care provider certified under s. 48.651.

AB1-CSA1,14,2 2. "Child care administrative agency" means any agency that has a contract with the department to administer child care funds or any agency that has a subcontract to administer child care funds with an agency that has a contract with the department.

AB1-CSA1,14,3 3. "Licensed provider" means a child care provider licensed under s. 48.65.

AB1-CSA1,14,5 (b) A child care administrative agency shall authorize payment to child care providers as follows:

AB1-CSA1,14,7 1. For a licensed provider, the child care administrative agency shall authorize payment based on authorized units of service, except as follows:

AB1-CSA1,14,11 a. The child care administrative agency may authorize payment to a licensed provider based on units of service used by each child, up to the maximum number of authorized units, with the reimbursement rate increased by 10 percent to account for absent days, if the schedule of child care to be used is expected to vary widely.

AB1-CSA1,14,15 b. The child care administrative agency may authorize payment to a licensed provider based on units of service used by each child, up to the maximum number of authorized units, if the child care administrative agency has documented 3 separate occasions on which the provider significantly overreported the attendance of a child.

AB1-CSA1,14,18 2. For a certified provider, the child care administrative agency shall authorize payment for units of service used by each child, up to the maximum number of authorized units, except as provided in par. (c).

AB1-CSA1,15,2 (c) A child care administrative agency may authorize payment to a licensed or certified provider to hold a slot for a child if the child's parent has a temporary break in employment and intends to return to work and to continue to use the services of the provider upon returning to work. The child care administrative agency may authorize payment for no more than 6 weeks if the absence is due to a medical reason and is documented by a physician or for no more than 4 weeks if the absence is due to another reason. The department and child care administrative agency may not consider payment for a temporary absence to be an overpayment if the parent intended to, but does not actually, return to work.

AB1-CSA1, s. 44 Section 44. 49.175 (1) (p) of the statutes, as affected by 2007 Wisconsin Act 20, is amended to read:

AB1-CSA1,15,7 49.175 (1) (p) Direct child care services. For direct child care services under s. 49.155, $340,601,800 $359,201,800 in fiscal year 2007-08 and $355,352,000 in fiscal year 2008-09.

AB1-CSA1, s. 45 Section 45. 66.0721 (title) of the statutes is amended to read:

AB1-CSA1,15,10 66.0721 (title) Special assessments on certain farmland or camps for construction of sewerage or water system.

AB1-CSA1, s. 46 Section 46. 66.0721 (1) (ae) of the statutes is created to read:

AB1-CSA1,15,18 66.0721 (1) (ae) "Camp" means all real property and the personal property situated therein, of any camp conducted by a nonprofit corporation, a charitable trust, or other nonprofit association that is described in section 501 (c) (3) of the Internal Revenue Code and is exempt from federal tax under section 501 (a) of the Internal Revenue Code and that is organized under the laws of this state, so long as the property is used primarily for camping for children and not for pecuniary profit of any individual.

AB1-CSA1, s. 47 Section 47. 66.0721 (2) of the statutes is amended to read:

AB1-CSA1,15,22 66.0721 (2) Except as provided in sub. (3), no town sanitary district or town may levy any special assessment on eligible farmland or a camp for the construction of a sewerage or water system.

AB1-CSA1, s. 48 Section 48. 66.0721 (3) of the statutes is amended to read:

AB1-CSA1,16,16 66.0721 (3) (a) If any eligible farmland or camp contains a structure that is connected to a sanitary sewer or public water system at the time, or after the time, that a town sanitary district or town first levies a special assessment for the construction of a sewerage or water system in the service area in which the eligible farmland or camp is located, the town sanitary district or town may levy a special assessment for the construction of a sewerage or water system on the eligible farmland or camp that includes that structure. If that connection is made after the first assessment, the town sanitary district or town may also charge interest, from the date that the connection is made, on the special assessment at an annual rate that does not exceed the average interest rate paid by the district or town on its obligations between the time the district or town first levies a special assessment for the construction of a sewerage or water system in the service area in which the eligible farmland or camp is located and the time it levies the special assessment on that eligible farmland or camp. That assessment may not exceed the equivalent of an assessment for that purpose on a square acre or, if the governing body of a town sanitary district or town so specifies by ordinance, the maximum size of any lot that is in that service area and that is not devoted exclusively to agricultural use or exclusively to use as a camp.

AB1-CSA1,17,17 (b) If after an initial special assessment for the construction of a sewerage or water system is levied in a service area any eligible farmland or camp subject to par. (a) or exempted from a special assessment under sub. (2) is divided into 2 or more parcels at least one of which is not devoted exclusively to agricultural use or exclusively to use as a camp, the town sanitary district or town may levy on each parcel on which it has either levied a special assessment under par. (a) or has not levied a special assessment for the construction of a sewerage or water system a special assessment for that purpose that does not exceed the amount of the special assessment for that purpose that would have been levied on the parcel if the parcel had not been exempt under sub. (2) or that has already been levied under par. (a). The special assessment shall be apportioned among the parcels resulting from the division in proportion to their area. The town sanitary district or town may also charge interest, from the date the eligible farmland or camp is divided into 2 or more parcels at least one of which is not devoted exclusively to agricultural use or exclusively to use as a camp, on the special assessment at an annual rate that does not exceed the average interest rate paid by the district or town on its obligations between the time the district or town first levies a special assessment for the construction of a sewerage or water system in the service area in which the eligible farmland or camp is located and the time it levies the special assessment on that eligible farmland or camp under this paragraph. This paragraph does not apply to any eligible farmland or camp unless the town sanitary district or town records a lien on that eligible farmland or camp in the office of the register of deeds within 90 days after it first levies a special assessment for the construction of a sewerage or water system for the service area in which the eligible farmland or camp is located, describing either the applicability of par. (a) or the exemption under sub. (2) and the potential for a special assessment under this paragraph.

AB1-CSA1,18,13 (c) If, after a town sanitary district or town first levies a special assessment for the construction of a sewerage or water system in a service area, the eligible farmland or camp in that service area exempted from the special assessment under sub. (2) is not devoted exclusively to agricultural use or exclusively to use as a camp for a period of one year or more, the town sanitary district or town may levy on that eligible farmland or camp the special assessment for the construction of a sewerage or water system that it would have levied if the eligible farmland or camp had not been exempt under sub. (2). The town sanitary district or town may also charge interest, from the date the eligible farmland or camp has not been devoted exclusively to agricultural use or exclusively to use as a camp for a period of at least one year, on the special assessment at an annual rate that does not exceed the average interest rate paid by the district or town on its obligations between the time the district or town first levies a special assessment for the construction of a sewerage or water system in the service area in which the eligible farmland or camp is located and the time it levies the special assessment on that eligible farmland or camp. This paragraph does not apply to any land unless the town or special purpose district records a lien on that eligible farmland or camp in the office of the register of deeds within 90 days after it first levies a special assessment for the construction of a sewerage or water system in the service area in which the eligible farmland or camp is located, describing the exemption under sub. (2) and the potential for a special assessment under this paragraph.

AB1-CSA1, s. 49 Section 49. 70.11 (intro.) of the statutes is amended to read:

AB1-CSA1,19,8 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 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 Except as provided in sub. (4a) (e), 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 or construction debt retirement of the leased property, or both, and, except for residential housing, 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, provide records relating to the lessor's use of the income from the leased property. Property exempted from general property taxes is:

AB1-CSA1, s. 50 Section 50. 70.11 (4) of the statutes is amended to read:

AB1-CSA1,20,16 70.11 (4) Educational, religious and benevolent institutions; women's clubs; historical societies; fraternities; libraries. Property owned and used exclusively by educational institutions offering regular courses 6 months in the year; or by churches or religious, educational or benevolent associations, including benevolent nursing homes and retirement homes for the aged but not including an organization that is organized under s. 185.981 or ch. 611, 613 or 614 and that offers a health maintenance organization as defined in s. 609.01 (2) or a limited service health organization as defined in s. 609.01 (3) or an organization that is issued a certificate of authority under ch. 618 and that offers a health maintenance organization or a limited service health organization and not including property owned by any nonstock, nonprofit corporation which services guaranteed student loans for others or on its own account, and also including property owned and used for housing for pastors and their ordained assistants, members of religious orders and communities, and ordained teachers, whether or not contiguous to and a part of other property owned and used by such associations or churches, and also including property that is low-income housing, as defined under sub. (4a) (a); or by women's clubs; or by domestic, incorporated historical societies; or by domestic, incorporated, free public library associations; or by fraternal societies operating under the lodge system (except university, college and high school fraternities and sororities), but not exceeding 10 acres of land necessary for location and convenience of buildings while such property is not used for profit. Property owned by churches or religious associations necessary for location and convenience of buildings, used for educational purposes and not for profit, shall not be subject to the 10-acre limitation but shall be subject to a 30-acre limitation. Property owned by churches or religious or benevolent associations necessary for location and convenience of buildings, used for a low-income housing project, as defined under sub. (4a) (b), including other low-income housing projects under common control with such project, shall not be subject to the 10-acre limitation but shall be subject to a limitation of 30 acres and a limitation of 10 contiguous acres in any one municipality. Property that is exempt from taxation under this subsection and is leased remains exempt from taxation only if, in addition to the requirements specified in the introductory phrase of this section, the lessee does not discriminate on the basis of race.

AB1-CSA1, s. 51 Section 51. 70.11 (4a) of the statutes is created to read:

AB1-CSA1,20,21 70.11 (4a) Low-income housing. (a) For purposes of sub. (4), "low-income housing" means any housing project described in sub. (4b) or any residential unit within a low-income housing project that is occupied by a low-income or very low-income person or is vacant and is only available to such persons.

AB1-CSA1,20,23 (b) For purposes of this subsection and sub. (4), "low-income housing project" means a residential housing project for which all of the following apply:

AB1-CSA1,21,3 1. At least 75 percent of the occupied residential units are occupied by low-income or very low-income persons or are vacant and available only to low-income or very low-income persons.

AB1-CSA1,21,4 2. At least one of the following applies:

AB1-CSA1,21,6 a. At least 20 percent of the residential units are rented to persons who are very low-income persons or are vacant and are only available to such persons.

AB1-CSA1,21,9 b. At least 40 percent of the residential units are rented to persons whose income does not exceed 120 percent of the very low-income limit or are vacant and only available to such persons.

AB1-CSA1,21,13 (c) For purposes of this subsection, low-income persons and very low-income persons shall be determined in accordance with the income limits published by the federal department of housing and urban development for low-income and very low-income families under the National Housing Act of 1937.

AB1-CSA1,21,17 (d) For purposes of this subsection and sub. (4), all properties included within the same federal department of housing and urban development contract or within the same federal department of agriculture, rural development, contract are considered to be one low-income housing project.

AB1-CSA1,22,3 (e) Leasing property that is exempt from taxation under sub. (4) as low-income housing does not render it taxable if the lessor uses all of the leasehold income from the property for any of the following reasonable expenditures directly related to the low-income housing project to which the property belongs, except that the lessor may use up to 10 percent of the leasehold income for any of the following reasonable expenditures directly related to any other low-income housing project under common control with that project and located in this state, and except that the lessor may use any of the leasehold income for debt service for any other low-income housing project under common control with that project, under the same mortgage, and located in this state and such amount is not considered for purposes of the 10 percent maximum described in this paragraph:

AB1-CSA1,22,4 1. Maintenance.

AB1-CSA1,22,5 2. Capital replacements.

AB1-CSA1,22,6 3. Insurance premiums.

AB1-CSA1,22,7 4. Project management.

AB1-CSA1,22,8 5. Debt retirement.

AB1-CSA1,22,9 6. Moneys reserved for project-related purposes.

AB1-CSA1,22,10 7. General and administrative expenses.

AB1-CSA1,22,11 8. Social services and other resident services provided at the project.

AB1-CSA1,22,12 9. Utilities.

AB1-CSA1,22,13 10. Financing costs.

AB1-CSA1,22,14 11. Any other expenditure related to preserving and managing the project.

AB1-CSA1,22,15 12. Any other similar project-related expenditure.

AB1-CSA1,22,22 (f) 1. Annually, no later than March 1, each person who owns a low-income housing project shall file with the assessor of the taxation district in which the project is located a statement that specifies which units were occupied on January 1 of that year by persons whose income satisfied the income limit requirements under par. (a), as certified by the property owner to the appropriate federal or state agency, and a copy of the federal department of housing and urban development contract or federal department of agriculture, rural development, contract, if applicable.

AB1-CSA1,22,24 2. The format and distribution of statements under this paragraph shall be governed by s. 70.09 (3).

AB1-CSA1,23,4 3. If the statement required under this paragraph is not received on or before March 1, the taxation district assessor shall send the property owner a notice, by certified mail to the owner's last known address of record, stating that failure to file a statement is subject to the penalties under subd. 5.

AB1-CSA1,23,8 4. In addition to the statement under subd. 1., the taxation district assessor may require that a property owner submit other information to prove that the person's property qualifies as low-income housing that is exempt from taxation under sub. (4).

AB1-CSA1,23,11 5. A person who fails to file a statement within 30 days after notification under subd. 3. shall forfeit $10 for each succeeding day on which the form is not received by the taxation district assessor, but not more than $500.

AB1-CSA1, s. 52 Section 52. 70.11 (4b) of the statutes is created to read: