Amendment CA1-SSA1-AB75

AB75-SSA1-CA1,113,21 506. Page 887, line 20: after that line insert:

AB75-SSA1-CA1,114,3 "3. The maximum amount of credits that may be awarded under this subsection and ss. 71.07 (3q) and 71.47 (3q) for the period beginning on January 1, 2010, and ending on June 30, 2013, is $14,500,000.".

AB75-SSA1-CA1,114,7 507. Page 888, line 2: after "(bb)" insert ", except that the amounts certified under this subdivision for taxable years beginning after December 31, 2009, and before January 1, 2012, shall be paid in taxable years beginning after December 31, 2011".

AB75-SSA1-CA1,114,8 508. Page 888, line 2: after that line insert:

AB75-SSA1-CA1,114,10 " Section 1655m. 71.28 (3w) (bm) 1. of the statutes, as affected by 2009 Wisconsin Act 11, is amended to read:

AB75-SSA1-CA1,114,20 71.28 (3w) (bm) 1. In addition to the credits under par. (b) and subd. subds. 2. and 3., and subject to the limitations provided in this subsection and s. 560.799, a claimant may claim as a credit against the tax imposed under s. 71.23 an amount equal to a percentage, as determined by the department of commerce, not to exceed 100 percent, of the amount the claimant paid in the taxable year to upgrade or improve the job-related skills of any of the claimant's full-time employees, to train any of the claimant's full-time employees on the use of job-related new technologies, or to provide job-related training to any full-time employee whose employment with the claimant represents the employee's first full-time job. This subdivision does not apply to employees who do not work in an enterprise zone.

AB75-SSA1-CA1, s. 1655n Section 1655n. 71.28 (3w) (bm) 2. of the statutes, as created by 2009 Wisconsin Act 11, is amended to read:

AB75-SSA1-CA1,115,11 71.28 (3w) (bm) 2. In addition to the credits under par. (b) and subd. subds. 1. and 3., and subject to the limitations provided in this subsection and s. 560.799, a claimant may claim as a credit against the tax imposed under s. 71.23 an amount equal to the percentage, as determined by the department of commerce under s. 560.799, not to exceed 7 percent, of the claimant's zone payroll paid in the taxable year to all of the claimant's full-time employees whose annual wages are greater than $20,000 in a tier I county or municipality, not including the wages paid to the employees determined under par. (b) 1., or greater than $30,000 in a tier II county or municipality, not including the wages paid to the employees determined under par. (b) 1., and who the claimant employed in the enterprise zone in the taxable year, if the total number of such employees is equal to or greater than the total number of such employees in the base year. A claimant may claim a credit under this subdivision for no more than 5 consecutive taxable years.

AB75-SSA1-CA1, s. 1655p Section 1655p. 71.28 (3w) (bm) 3. of the statutes is created to read:

AB75-SSA1-CA1,115,18 71.28 (3w) (bm) 3. In addition to the credits under par. (b) and subds. 1. and 2., and subject to the limitations provided in this subsection and s. 560.799, for taxable years beginning after December 31, 2008, a claimant may claim as a credit against the tax imposed under s. 71.23 up to 10 percent of the claimant's significant capital expenditures, as determined by the department of commerce under s. 560.799 (5m).

AB75-SSA1-CA1, s. 1655r Section 1655r. 71.28 (3w) (c) 3. of the statutes is amended to read:

AB75-SSA1-CA1,115,22 71.28 (3w) (c) 3. No credit may be allowed under this subsection unless the claimant includes with the claimant's return a copy of the claimant's certification for tax benefits under s. 560.799 (5) or (5m).".

AB75-SSA1-CA1,115,23 509. Page 916, line 10: after "503," insert "512,".

AB75-SSA1-CA1,115,24 510. Page 916, line 10: delete "section" and substitute "sections 811 and".

AB75-SSA1-CA1,116,2 511. Page 916, line 11: after "110-140," insert "P.L. 110-141, P.L. 110-142, P.L. 110-166,".

AB75-SSA1-CA1,116,3 512. Page 917, line 9: after "503," insert "512,".

AB75-SSA1-CA1,116,4 513. Page 917, line 10: delete "section" and substitute "sections 811 and".

AB75-SSA1-CA1,116,5 514. Page 918, line 10: after "503," insert "512,".

AB75-SSA1-CA1,116,6 515. Page 918, line 10: delete "section" and substitute "sections 811 and".

AB75-SSA1-CA1,116,7 516. Page 919, line 11: after "503," insert "512,".

AB75-SSA1-CA1,116,8 517. Page 919, line 11: delete "section" and substitute "sections 811 and".

AB75-SSA1-CA1,116,9 518. Page 934, line 25: after "503," insert "512,".

AB75-SSA1-CA1,116,11 519. Page 935, line 1: after "110-140," insert "P.L. 110-141, P.L. 110-142, P.L. 110-166,".

AB75-SSA1-CA1,116,12 520. Page 935, line 1: delete "section" and substitute "sections 811 and".

AB75-SSA1-CA1,116,13 521. Page 935, line 23: after "503," insert "512,".

AB75-SSA1-CA1,116,14 522. Page 935, line 24: delete "section" and substitute "sections 811 and".

AB75-SSA1-CA1,116,15 523. Page 936, line 21: after "503," insert "512,".

AB75-SSA1-CA1,116,16 524. Page 936, line 22: delete "section" and substitute "sections 811 and".

AB75-SSA1-CA1,116,17 525. Page 937, line 20: after "503," insert "512,".

AB75-SSA1-CA1,116,18 526. Page 937, line 21: delete "section" and substitute "sections 811 and".

AB75-SSA1-CA1,116,19 527. Page 940, line 12: after that line insert:

AB75-SSA1-CA1,116,20 " Section 1709d. 71.47 (3h) (b) of the statutes is amended to read:

AB75-SSA1-CA1,117,5 71.47 (3h) (b) Filing claims. Subject to the limitations provided in this subsection, for taxable years beginning after December 31, 2009 2011, and before January 1, 2013 2015, for a claimant who produces at least 2,500,000 gallons of biodiesel fuel in this state in the taxable year, a claimant may claim as a credit against the tax imposed under s. 71.43, up to the amount of the tax, an amount that is equal to the number of gallons of biodiesel fuel produced by the claimant in this state in the taxable year multiplied by 10 cents.".

AB75-SSA1-CA1,117,6 528. Page 940, line 20: delete "2011" and substitute "2009".

AB75-SSA1-CA1,117,7 529. Page 941, line 14: after that line insert:

AB75-SSA1-CA1,117,10 "3. The maximum amount of credits that may be awarded under this subsection and ss. 71.07 (3q) and 71.28 (3q) for the period beginning on January 1, 2010, and ending on June 30, 2013, is $14,500,000.".

AB75-SSA1-CA1,117,14 530. Page 941, line 21: after "(bb)" insert ", except that the amounts certified under this subdivision for taxable years beginning after December 31, 2009, and before January 1, 2012, shall be paid in taxable years beginning after December 31, 2011".

AB75-SSA1-CA1,117,15 531. Page 941, line 21: after that line insert:

AB75-SSA1-CA1,117,17 " Section 1721m. 71.47 (3w) (bm) 1. of the statutes, as affected by 2009 Wisconsin Act 11, is amended to read:

AB75-SSA1-CA1,118,3 71.47 (3w) (bm) 1. In addition to the credits under par. (b) and subd. subds. 2. and 3., and subject to the limitations provided in this subsection and s. 560.799, a claimant may claim as a credit against the tax imposed under s. 71.43 an amount equal to a percentage, as determined by the department of commerce, not to exceed 100 percent, of the amount the claimant paid in the taxable year to upgrade or improve the job-related skills of any of the claimant's full-time employees, to train any of the claimant's full-time employees on the use of job-related new technologies, or to provide job-related training to any full-time employee whose employment with the claimant represents the employee's first full-time job. This subdivision does not apply to employees who do not work in an enterprise zone.

AB75-SSA1-CA1, s. 1721n Section 1721n. 71.47 (3w) (bm) 2. of the statutes, as created by 2009 Wisconsin Act 11, is amended to read:

AB75-SSA1-CA1,118,18 71.47 (3w) (bm) 2. In addition to the credits under par. (b) and subd. subds. 1. and 3., and subject to the limitations provided in this subsection and s. 560.799, a claimant may claim as a credit against the tax imposed under s. 71.43 an amount equal to the percentage, as determined by the department of commerce under s. 560.799, not to exceed 7 percent, of the claimant's zone payroll paid in the taxable year to all of the claimant's full-time employees whose annual wages are greater than $20,000 in a tier I county or municipality, not including the wages paid to the employees determined under par. (b) 1., or greater than $30,000 in a tier II county or municipality, not including the wages paid to the employees determined under par. (b) 1., and who the claimant employed in the enterprise zone in the taxable year, if the total number of such employees is equal to or greater than the total number of such employees in the base year. A claimant may claim a credit under this subdivision for no more than 5 consecutive taxable years.

AB75-SSA1-CA1, s. 1721p Section 1721p. 71.47 (3w) (bm) 3. of the statutes is created to read:

AB75-SSA1-CA1,118,25 71.47 (3w) (bm) 3. In addition to the credits under par. (b) and subds. 1. and 2., and subject to the limitations provided in this subsection and s. 560.799, for taxable years beginning after December 31, 2008, a claimant may claim as a credit against the tax imposed under s. 71.43 up to 10 percent of the claimant's significant capital expenditures, as determined by the department of commerce under s. 560.799 (5m).

AB75-SSA1-CA1, s. 1721r Section 1721r. 71.47 (3w) (c) 3. of the statutes is amended to read:

AB75-SSA1-CA1,119,4 71.47 (3w) (c) 3. No credit may be allowed under this subsection unless the claimant includes with the claimant's return a copy of the claimant's certification for tax benefits under s. 560.799 (5) or (5m).".

AB75-SSA1-CA1,119,5 532. Page 954, line 12: after that line insert:

AB75-SSA1-CA1,119,6 " Section 1741w. 71.54 (1) (f) (intro.) of the statutes is amended to read:

AB75-SSA1-CA1,119,9 71.54 (1) (f) 2001 and thereafter. (intro.) The Subject to sub. (2m), the amount of any claim filed in 2001 and thereafter and based on property taxes accrued or rent constituting property taxes accrued during the previous year is limited as follows:

AB75-SSA1-CA1, s. 1741we Section 1741we. 71.54 (2) (b) 3. of the statutes is amended to read:

AB75-SSA1-CA1,119,12 71.54 (2) (b) 3. In Subject to sub. (2m), in calendar year 1990 or any subsequent calendar year, $1,450.".

AB75-SSA1-CA1,119,14 533. Page 954, line 15: delete "amount for" and substitute "amounts of the threshold income under sub. (1) (f) 1. and 2.,".

AB75-SSA1-CA1,119,16 534. Page 954, line 16: after "sub. (1) (f) 3." insert "and the maximum property taxes under sub. (2) (b) 3.".

AB75-SSA1-CA1,119,17 535. Page 954, line 23: delete "number. The" and substitute "number. Each".

AB75-SSA1-CA1,119,18 536. Page 955, line 6: delete "under".

AB75-SSA1-CA1,119,20 537. Page 955, line 7: delete "sub. (1) (f) 1. and 2." and substitute "as calculated under par. (a)".

AB75-SSA1-CA1,119,22 538. Page 971, line 10: after "withhold" insert ", not more frequently than on a quarterly basis,".

AB75-SSA1-CA1,119,23 539. Page 971, line 12: delete lines 12 to 18.

AB75-SSA1-CA1,120,2 540. Page 972, line 18: delete the material beginning with that line and ending with page 973, line 10.

AB75-SSA1-CA1,120,3 541. Page 982, line 22: after that line insert:

AB75-SSA1-CA1,120,5 "(h) Exceptions. This subsection does not apply to a financial institution that has assets of less than $5,000,000.".

AB75-SSA1-CA1,120,6 542. Page 987, line 23: after that line insert:

AB75-SSA1-CA1,120,7 " Section 1817p. 74.09 (3) (gd) of the statutes is created to read:

AB75-SSA1-CA1,120,11 74.09 (3) (gd) For Milwaukee County, if it imposes a sales and use tax under s. 77.70 (2), indicate the amount of the reduction in property taxes associated with the requirement under s. 77.70 (2) to remove transit expenditures from the property tax levy.".

AB75-SSA1-CA1,120,13 543. Page 987, line 24: delete the material beginning with that line and ending with page 988, line 22.

AB75-SSA1-CA1,120,14 544. Page 989, line 23: after "REGIONAL" insert "SOUTHEASTERN".

AB75-SSA1-CA1,120,15 545. Page 989, line 24: delete "FEE;" and substitute "FEE".

AB75-SSA1-CA1,120,17 546. Page 989, line 24: delete "TRANSIT KRM" and substitute "REGIONAL TRANSIT".

AB75-SSA1-CA1,120,18 547. Page 989, line 25: delete that line.

AB75-SSA1-CA1,120,19 548. Page 990, line 1: before that line insert:

AB75-SSA1-CA1,120,20 " Section 1829g. 77.02 (1) of the statutes is amended to read:

AB75-SSA1-CA1,121,11 77.02 (1) Petition. The owner of an entire quarter quarter section, fractional lot or government lot as determined by U.S. government survey plat, excluding public roads and railroad rights-of-way that may have been sold, may file with the department of natural resources a petition stating that the owner believes the lands therein described are more useful for growing timber and other forest crops than for any other purpose, that the owner intends to practice forestry thereon, that all persons holding encumbrances thereon have joined in the petition and requesting that such lands be approved as "Forest Croplands" under this subchapter. Whenever any such land is encumbered by a mortgage or other indenture securing any issue of bonds or notes, the trustee named in such mortgage or indenture or any amendment thereto may join in such petition, and such action shall for the purpose of this section be deemed the action of all holders of such bonds or notes. Land for which a petition is submitted under sub. (4) is exempt from the size requirements specified under this subsection.

AB75-SSA1-CA1, s. 1829j Section 1829j. 77.02 (3) of the statutes is amended to read:

AB75-SSA1-CA1,121,25 77.02 (3) Decision, copies. (a) After receiving all the evidence offered at any hearing held on the petition and after making such independent investigation as it sees fit the department shall make its findings of fact and make and enter an order accordingly. If it finds that the facts give reasonable assurance that a stand of merchantable timber will be developed on such descriptions within a reasonable time, and that such descriptions are then held permanently for the growing of timber under sound forestry practices, rather than for agricultural, mineral, shoreland development of navigable waters, recreational, residential or other purposes, and that all persons holding encumbrances against such descriptions have in writing agreed to the petition, the order entered shall grant the request of the petitioner on condition that all unpaid taxes against said descriptions be paid within 30 days thereafter; otherwise the department of natural resources shall deny the request of the petitioner.

AB75-SSA1-CA1,122,7 (b) If the request of the a petitioner is granted under par. (a) or sub. (4), a copy of such order shall be filed with the department of revenue, the supervisor of equalization and the clerk of each town, and the order shall be recorded with the register of deeds of each county, in which any of the lands affected by the order are located. The register of deeds shall record the entry, transfer or withdrawal of all forest croplands in a suitable manner on the county records. The register of deeds may collect recording fees under s. 59.43 (2) from the owner. Any

AB75-SSA1-CA1,122,12 (c) Except as provided in sub. (4) (b), any order of the department relating to the entry of forest croplands issued on or before November 20 of any year shall take effect on January 1 of the following calendar year, but all orders issued after November 20 shall take effect on January 1 of the calendar year following the calendar year in which orders issued on or before November 20 would have been effective.

AB75-SSA1-CA1, s. 1829m Section 1829m. 77.02 (4) of the statutes is created to read:

AB75-SSA1-CA1,122,18 77.02 (4) Exemption for certain smaller parcels. (a) A landowner of a parcel that is less than a quarter quarter section in size may petition the department of natural resources to allow the land to be entered as forest croplands under this section. The department shall grant the petition and issue an order entering the land as forest croplands if all of the following apply:

AB75-SSA1-CA1,122,19 1. The landowner of the parcel is a nonprofit archery club.

AB75-SSA1-CA1,122,21 2. The parcel of land was part of a quarter quarter section or lot that was entered as forest croplands before January 1, 1968.

AB75-SSA1-CA1,122,23 3. The parcel of land was divided from the section or lot and was sold to the landowner before January 1, 2009.

AB75-SSA1-CA1,123,3 (b) An order issued under par. (a) shall take effect on the date of its issuance. Notwithstanding the 25-year or 50-year requirement under s. 77.03, the date for the ending of a order entered under par. (a) shall be the same date as the date for the ending of the order that applies to the section or lot from which the parcel was divided.

AB75-SSA1-CA1,123,5 (c) Subsections (2) and (3) (a) do not apply to a petition submitted under this subsection.

AB75-SSA1-CA1,123,12 (d) The taxes and penalties under s. 77.10 do not apply to a parcel affected by an order of withdrawal if an order of entry is subsequently issued for the parcel under par. (a). If an order of withdrawal is issued for such a parcel after the issuance of the order for entry under par. (a), the landowner shall be liable for all withdrawal taxes and penalties under s. 77.10 that would have been levied on the parcel if the parcel had continuously been subject to the original order of entry issued for the entire quarter quarter section or lot.

AB75-SSA1-CA1, s. 1829n Section 1829n. 77.03 of the statutes is amended to read:

AB75-SSA1-CA1,124,11 77.03 Taxation of forest croplands. After the filing and recording of the order with the officers under s. 77.02 (3) the lands described therein shall be "Forest Croplands", on which taxes shall thereafter be payable only as provided under this subchapter. The enactment of ss. 77.01 to 77.14, petition by the owner and the making of the order under s. 77.02 (3) or (4) (a) shall constitute a contract between the state and the owner, running with the lands, for a period of 25 or 50 years at the election of the applicant at the time the petition is filed, unless withdrawn under s. 77.10, with privilege of renewal by mutual agreement between the owner and the state, whereby the state as an inducement to owners and prospective purchasers of forest croplands to come under ss. 77.01 to 77.14 agrees that, unless withdrawn under s. 77.10, no change in or repeal of ss. 77.01 to 77.14 shall apply to any land then accepted as forest croplands, except as the department of natural resources and the owner may expressly agree in writing and except as provided in s. 77.17. If at the end of the contract period the land is not designated as managed forest land under subch. VI, the merchantable timber on the land shall be estimated by an estimator jointly agreed upon by the department of natural resources and the owner, and if the department and the owner fail to agree on an estimator, the judge of the circuit court of the district in which the lands lie shall appoint a qualified forester, whose estimate shall be final, and the cost thereof shall be borne jointly by the department of natural resources and the owner; and the 10% severance tax paid on the stumpage thereon in the same manner as if the stumpage had been cut. The owners by such contract consent that the public may hunt and fish on the lands, subject to such rules as the department of natural resources prescribes regulating hunting and fishing.

AB75-SSA1-CA1, s. 1829ng Section 1829ng. 77.04 (1) of the statutes is amended to read:

AB75-SSA1-CA1,125,3 77.04 (1) Tax roll. The clerk on making up the tax roll shall enter as to each forest cropland description in a special column or some other appropriate place in such tax roll headed by the words "Forest Croplands" or the initials "F.C.L.", which shall be a sufficient designation that such description is subject to this subchapter. Such land shall thereafter be assessed and be subject to review under ch. 70, and such assessment may be used by the department of revenue in the determination of the tax upon withdrawal of such lands as forest croplands as provided in s. 77.10 for entries prior to 1972 or for any entry under s. 77.02 (4) (a). The tax upon withdrawal of descriptions entered as forest croplands after December 31, 1971, may be determined by the department of revenue by multiplying the last assessed value of the land prior to the time of the entry by an annual ratio computed for the state under sub. (2) to establish the annual assessed value of the description. No tax shall be levied on forest croplands except the specific annual taxes as provided, except that any building located on forest cropland shall be assessed as personal property, subject to all laws and regulations for the assessment and taxation of general property.

AB75-SSA1-CA1, s. 1829nr Section 1829nr. 77.04 (2) of the statutes is amended to read: