Amendment SA1-SSA1-AB75

AB75-SSA1-SA1,68,14 4. The department shall prepare any forms and instructions that may be necessary to facilitate the addition of the advance payment amount calculated under subd. 2. to an individual's paycheck and any changes to the withholding procedures as described under subd. 3.".

AB75-SSA1-SA1,68,15 264. Page 798, line 9: delete lines 9 to 13.

AB75-SSA1-SA1,68,16 265. Page 836, line 25: after that line insert:

AB75-SSA1-SA1,68,17 " Section 1621eb. 71.255 (2m) of the statutes is created to read:

AB75-SSA1-SA1,69,6 71.255 (2m) Election to include every member of commonly controlled group. (a) The designated agent as provided in sub. (7) may elect, without first obtaining written approval from the department, to include in its combined group every corporation in its commonly controlled group, regardless of whether such corporations are engaged in the same unitary business as the designated agent. Corporations included in the combined group by operation of this election are required to use combined reporting only to the extent described in sub. (2). The commonly controlled group shall calculate its Wisconsin income and apportionment factors as provided under subs. (3), (4), and (5), and all income of all members of the commonly controlled group, whether or not such income would otherwise be subject to apportionment or allocable to a particular state in the absence of an election under this subsection, shall be treated as apportionable income for purposes of the combined report.

AB75-SSA1-SA1,69,10 (b) The election under this subsection shall be executed by the designated agent on an original, timely filed combined report. Any corporation that becomes includable in the commonly controlled group subsequent to the year of election shall have waived any objection to its inclusion in the combined report.

AB75-SSA1-SA1,69,19 (c) An election under this subsection shall be binding for and applicable to the taxable year for which it is made and for the next 9 taxable years. An election may be renewed for another 10 taxable years, without prior written approval from the department after it has been in effect for 10 taxable years. The renewal shall be made on an original, timely filed return for the first taxable year after the completion of a 10-year period for which an election under this subsection was in place. An election that is not renewed shall be revoked. In the case of a revocation, a new election under this subsection shall not be permitted in any of the immediately following 3 taxable years.

AB75-SSA1-SA1,69,23 (d) The department shall disregard the tax effect of an election under this subsection, or disallow the election, with respect to any controlled group member or members for any year of the election period, if the department determines that the election has the effect of tax avoidance.".

AB75-SSA1-SA1,69,24 266. Page 838, line 5: after that line insert:

AB75-SSA1-SA1,70,2 " Section 1621km. 71.255 (6) (a) of the statutes, as created by 2009 Wisconsin Act 2, is amended to read:

AB75-SSA1-SA1,70,11 71.255 (6) (a) Except as provided in par. pars. (b) and (c), no tax credit, Wisconsin net business loss carry-forward, or other post-apportionment deduction earned by one member of the combined group, but not fully used by or allowed to that member, may be used in whole or in part by another member of the combined group or applied in whole or in part against the total income of the combined group. A member of a combined group may use a carry-forward of a credit, Wisconsin net business loss carry-forward, or other post-apportionment deduction otherwise allowable under s. 71.26 or 71.45, that was incurred by that same member in a taxable year beginning before March 6 January 1, 2009.".

AB75-SSA1-SA1,70,12 267. Page 838, line 20: after that line insert:

AB75-SSA1-SA1,70,13 " Section 1621Ld. 71.255 (6) (c) of the statutes is created to read:

AB75-SSA1-SA1,70,20 71.255 (6) (c) 1. Subject to the limitations provided under s. 71.26 (3) (n), for each taxable year that a corporation that is a member of a combined group has an unused credit or credit carry-forward under s. 71.28 (4) or (5) or 71.47 (4) or (5), the corporation may, after using that credit or credit carry-forward to offset its own tax liability for the taxable year, use that credit or credit carry-forward to offset the tax liability of all other members of the combined group on a proportionate basis, to the extent such tax liability is attributable to the unitary business.

AB75-SSA1-SA1,70,23 2. Unless otherwise provided by the department by rule, if the corporation may no longer be included in the combined group, as determined by this section, the corporation's unused credits shall be available only to that corporation.".

AB75-SSA1-SA1,70,24 268. Page 971, line 12: delete lines 12 to 18.

AB75-SSA1-SA1,71,2 269. Page 972, line 18: delete the material beginning with that line and ending with page 973, line 10.

AB75-SSA1-SA1,71,4 270. Page 987, line 24: delete the material beginning with that line and ending with page 988, line 22.

AB75-SSA1-SA1,71,6 271. Page 989, line 23: delete "REGIONAL" and substitute "SOUTHEASTERN REGIONAL".

AB75-SSA1-SA1,71,7 272. Page 989, line 24: delete "FEE;" and substitute "FEE".

AB75-SSA1-SA1,71,8 273. Page 989, line 24: delete "TRANSIT KRM" and substitute "TRANSIT".

AB75-SSA1-SA1,71,9 274. Page 989, line 25: delete that line.

AB75-SSA1-SA1,71,10 275. Page 990, line 1: before that line insert:

AB75-SSA1-SA1,71,11 " Section 1829g. 77.02 (1) of the statutes is amended to read:

AB75-SSA1-SA1,72,2 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-SA1, s. 1829j Section 1829j. 77.02 (3) of the statutes is amended to read:

AB75-SSA1-SA1,72,16 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-SA1,72,23 (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-SA1,73,3 (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-SA1, s. 1829m Section 1829m. 77.02 (4) of the statutes is created to read:

AB75-SSA1-SA1,73,9 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-SA1,73,10 1. The landowner of the parcel is a nonprofit archery club.

AB75-SSA1-SA1,73,12 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-SA1,73,14 3. The parcel of land was divided from the section or lot and was sold to the landowner before January 1, 2009.

AB75-SSA1-SA1,73,19 (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-SA1,73,21 (c) Subsections (2) and (3) (a) do not apply to a petition submitted under this subsection.

AB75-SSA1-SA1,74,3 (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-SA1, s. 1829n Section 1829n. 77.03 of the statutes is amended to read:

AB75-SSA1-SA1,75,2 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-SA1, s. 1829ng Section 1829ng. 77.04 (1) of the statutes is amended to read:

AB75-SSA1-SA1,75,19 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-SA1, s. 1829nr Section 1829nr. 77.04 (2) of the statutes is amended to read:

AB75-SSA1-SA1,76,12 77.04 (2) Tax per acre; payment; penalty. The "acreage share" shall be computed at the rate of 10 cents per acre on all lands entered prior to 1972 or entered under s. 77.02 (4) (a). On all lands entered after December 31, 1971, the "acreage share" shall be computed every 10 years to the nearest cent by the department of revenue at the rate of 20 cents per acre multiplied by a ratio using the equalized value of the combined residential, commercial, manufacturing, agricultural, undeveloped, agricultural forest, and productive forest land classes under s. 70.32 (2) within the state in 1972 as the denominator, and using equalized value for these combined land classes in 1982 and every 10th year thereafter as the numerator. All owners shall pay to the taxation district treasurer the acreage share on each description on or before January 31. If the acreage share is not paid when due to the taxation district treasurer it shall be subject to interest and penalty as provided under ss. 74.11 (11), 74.12 (10) and 74.47. These lands shall be returned as delinquent and a tax certificate under subch. VII of ch. 74 shall be issued on them. After 2 years from the date of the issuance of a tax certificate, the county clerk shall promptly take a tax deed under ch. 75. On taking such deed the county clerk shall certify that fact and specify the descriptions to the department of natural resources.

AB75-SSA1-SA1, s. 1829r Section 1829r. 77.13 (3) of the statutes is created to read:

AB75-SSA1-SA1,76,15 77.13 (3) Subsections (1) and (2) do not apply to any petition submitted under s. 77.02 (4).".

AB75-SSA1-SA1,76,16 276. Page 994, line 5: after that line insert:

AB75-SSA1-SA1,76,18 " Section 1835dg. 77.51 (12m) (b) 9. of the statutes, as created by 2009 Wisconsin Act .... (this act), is repealed.

AB75-SSA1-SA1, s. 1835dr Section 1835dr. 77.51 (12m) (b) 10. of the statutes is created to read:

AB75-SSA1-SA1,76,21 77.51 (12m) (b) 10. The surcharges imposed under s. 256.35 (3g) (a) 1. and 2. a.".

AB75-SSA1-SA1,76,22 277. Page 996, line 2: after that line insert:

AB75-SSA1-SA1,76,24 " Section 1836eg. 77.51 (15b) (b) 9. of the statutes, as created by 2009 Wisconsin Act .... (this act), is repealed.".

AB75-SSA1-SA1, s. 1836er Section 1836er. 77.51 (15b) (b) 10. of the statutes is created to read:

AB75-SSA1-SA1,77,3 77.51 (15b) (b) 10. The surcharges imposed under s. 256.35 (3g) (a) 1. and 2. a.".

AB75-SSA1-SA1,77,4 278. Page 1010, line 11: after that line insert:

AB75-SSA1-SA1,77,6 " Section 1849w. 77.54 (37) of the statutes, as affected by 2009 Wisconsin Act 2, is amended to read:

AB75-SSA1-SA1,77,9 77.54 (37) The sales price from revenues collected under s. 256.35 (3) and the surcharge established by rule by the public service commission under s. 256.35 (3m) (f) for customers of wireless providers, as defined in s. 256.35 (3m) (a) 6.".

AB75-SSA1-SA1,77,10 279. Page 1011, line 19: after that line insert:

AB75-SSA1-SA1,77,11 "1d. "Animals" include bacteria, viruses, and other microorganisms.".

AB75-SSA1-SA1,77,12 280. Page 1011, line 20: delete "1." and substitute "1f.".

AB75-SSA1-SA1,77,13 281. Page 1012, line 2: after that line insert:

AB75-SSA1-SA1,77,19 "1m "Biotechnology business" means a business, as certified by the department in the manner prescribed by the department, that is primarily engaged in the application of biotechnologies that use a living organism or parts of an organism to produce or modify products to improve plants or animals, develop microorganisms for specific uses, identify targets for small molecule pharmaceutical development, or transform biological systems into useful processes and products.".

AB75-SSA1-SA1,77,20 282. Page 1012, line 19: after that line insert:

AB75-SSA1-SA1,78,2 "3. Machines and specific processing equipment, including accessories, attachments, and parts for the machines or equipment, that are used exclusively and directly in raising animals that are sold primarily to a biotechnology business, a public or private institution of higher education, or a governmental unit for exclusive and direct use by any such entity in qualified research or manufacturing.

AB75-SSA1-SA1,78,7 4. The items listed in sub. (3m) (a) to (m), medicines, semen for artificial insemination, fuel, and electricity that are used exclusively and directly in raising animals that are sold primarily to a biotechnology business, a public or private institution of higher education, or a governmental unit for exclusive and direct use by any such entity in qualified research or manufacturing.

AB75-SSA1-SA1,78,9 5. Animals that are sold to a biotechnology business and used exclusively and directly in qualified research in biotechnology.".

AB75-SSA1-SA1,78,10 283. Page 1020, line 10: after that line insert:

AB75-SSA1-SA1,78,12 " Section 1856d. 77.70 of the statutes is renumbered 77.70 (1) and amended to read:

AB75-SSA1-SA1,78,24 77.70 (1) Any Except as provided in subs. (2) and (3), any county desiring to impose county sales and use taxes under this subchapter may do so by the adoption of an ordinance, stating its purpose and referring to this subchapter. The rate of the tax imposed under this subsection is 0.5 percent of the gross receipts or sales price. The county sales and use taxes may be imposed only for the purpose of directly reducing the property tax levy and only in their entirety as provided in this subchapter. That ordinance shall be effective on the first day of January, the first day of April, the first day of July or the first day of October. A certified copy of that ordinance shall be delivered to the secretary of revenue at least 120 days prior to its effective date. The repeal of any such ordinance shall be effective on December 31. A certified copy of a repeal ordinance shall be delivered to the secretary of revenue at least 60 days before the effective date of the repeal.

AB75-SSA1-SA1, s. 1856e Section 1856e. 77.70 (1) of the statutes, as affected by Wisconsin Acts 2 and ... (this act), is repealed and recreated to read:

AB75-SSA1-SA1,79,14 77.70 (1) Except as provided in subs. (2) and (3), any county desiring to impose county sales and use taxes under this subchapter may do so by the adoption of an ordinance, stating its purpose and referring to this subchapter. The rate of the tax imposed under this subsection is 0.5 percent of the sales price or purchase price. The county sales and use taxes may be imposed only for the purpose of directly reducing the property tax levy and only in their entirety as provided in this subchapter. That ordinance shall be effective on the first day of January, the first day of April, the first day of July or the first day of October. A certified copy of that ordinance shall be delivered to the secretary of revenue at least 120 days prior to its effective date. The repeal of any such ordinance shall be effective on December 31. A certified copy of a repeal ordinance shall be delivered to the secretary of revenue at least 120 days before the effective date of the repeal.

AB75-SSA1-SA1, s. 1856f Section 1856f. 77.70 (2) of the statutes is created to read:

AB75-SSA1-SA1,80,4 77.70 (2) Burnett County may adopt an ordinance to increase the rate of the tax imposed under sub. (1) from 0.5 percent to 1 percent, if the majority of the electors of the county approve the increase at a referendum. The county may use the additional revenue from the rate increase only to pay for an upgrade to radio towers in order to satisfy federal communications commission requirements to update a radio frequency with a narrow bandwidth no later than December 31, 2012. An ordinance adopted under this subsection shall be effective on the first day of January, the first day of April, the first day of July or the first day of October. A certified copy of that ordinance shall be delivered to the secretary of revenue at least 120 days prior to its effective date. The repeal of any such ordinance shall be effective on December 31. A certified copy of a repeal ordinance shall be delivered to the secretary of revenue at least 120 days before the effective date of the repeal. The tax imposed under this subsection may be in effect for no more than 3 years from the date on which the ordinance imposing the tax takes effect.".

AB75-SSA1-SA1,80,5 284. Page 1020, line 10: after that line insert:

AB75-SSA1-SA1,80,6 " Section 1856f. 77.70 (3) of the statutes is created to read:

AB75-SSA1-SA1,80,21 77.70 (3) In addition to the tax imposed under sub. (1), Milwaukee County may adopt an ordinance to impose a sales and use tax under this subchapter at the rate of 1.0 percent of the gross receipts or sales price. The taxes may be imposed only in their entirety. The county shall use 85 percent of the revenues collected under this subsection for transit, parks, culture, and emergency medical services and shall not levy property taxes for such purposes. If Milwaukee County imposes the taxes under this subsection, it shall distribute 15 percent of the tax revenue to the municipalities located in whole or in part in Milwaukee County on a per capita basis and the municipalities shall use the revenue for police, fire, and emergency medical services. An ordinance adopted under this subsection shall be effective on the first day of January, the first day of April, the first day of July or the first day of October. A certified copy of that ordinance shall be delivered to the secretary of revenue at least 120 days prior to its effective date. The repeal of any such ordinance shall be effective on December 31. A certified copy of a repeal ordinance shall be delivered to the secretary of revenue at least 120 days before the effective date of the repeal.

AB75-SSA1-SA1, s. 1856g Section 1856g. 77.70 (3) of the statutes, as created by 2009 Wisconsin Act ... (this act), is repealed and recreated to read:

AB75-SSA1-SA1,81,15 77.70 (3) In addition to the tax imposed under sub. (1), Milwaukee County may adopt an ordinance to impose a sales and use tax under this subchapter at the rate of 1.0 percent of the sales price or purchase price. The taxes may be imposed only in their entirety. The county shall use 85 percent of the revenues collected under this subsection for transit, park, culture, and emergency medical services and shall not levy property taxes for such purposes. If Milwaukee County imposes the taxes under this subsection, it shall distribute 15 percent of the tax revenue to the municipalities located in whole or in part in Milwaukee County on a per capita basis and the municipalities shall use the revenue for police, fire, and emergency medical services. An ordinance adopted under this subsection shall be effective on the first day of January, the first day of April, the first day of July or the first day of October. A certified copy of that ordinance shall be delivered to the secretary of revenue at least 120 days prior to its effective date. The repeal of any such ordinance shall be effective on December 31. A certified copy of a repeal ordinance shall be delivered to the secretary of revenue at least 120 days before the effective date of the repeal.".

AB75-SSA1-SA1,81,17 285. Page 1021, line 15: delete the material beginning with ", or 1.0" and ending with "(2) (a)," on line 16.

AB75-SSA1-SA1,81,19 286. Page 1022, line 18: delete "rate of 0.5%" and substitute "rate of 0.5% rates under s. 77.70".

AB75-SSA1-SA1,81,21 287. Page 1023, line 6: delete "rate of 0.5 percent" and substitute "rates under s. 77.70".

AB75-SSA1-SA1,81,23 288. Page 1023, line 16: delete "rate of 0.5%" and substitute "rate of 0.5% rates under s. 77.70".

AB75-SSA1-SA1,82,2 289. Page 1024, line 7: delete "rate of 0.5 percent" and substitute "rates under s. 77.70".

AB75-SSA1-SA1,82,4 290. Page 1025, line 1: delete "rate of 0.5%" and substitute "rate of 0.5% rates under s. 77.70".

AB75-SSA1-SA1,82,6 291. Page 1025, line 15: delete "rate of 0.5 percent" and substitute "rates under s. 77.70".

AB75-SSA1-SA1,82,8 292. Page 1026, line 2: delete "rate of 0.5 percent" and substitute " rate of 0.5 percent rates under s. 77.70".

AB75-SSA1-SA1,82,10 293. Page 1026, line 16: delete "rate of 0.5 percent" and substitute "rates under s. 77.70".

AB75-SSA1-SA1,82,12 294. Page 1036, line 19: delete "REGIONAL TRANSIT KRM" and substitute "SOUTHEASTERN REGIONAL TRANSIT".

AB75-SSA1-SA1,82,14 295. Page 1036, line 23: delete " A regional transit The KRM" and substitute " A The southeastern regional transit".

AB75-SSA1-SA1,82,16 296. Page 1037, line 7: delete the material beginning with "regional" and ending with "KRM" on line 8 and substitute " southeastern regional transit".