AB1-ASA4,3 10Section 3. 20.292 (1) (ej) of the statutes is created to read:
AB1-ASA4,2,1211 20.292 (1) (ej) High-demand profession grants. As a continuing appropriation,
12the amounts in the schedule for making grants under s. 38.41 (2m).
AB1-ASA4,4 13Section 4. 20.292 (1) (f) of the statutes, as created by 2013 Wisconsin Act 20,
14is amended to read:
AB1-ASA4,2,1815 20.292 (1) (f) Grants to district boards. As a continuing appropriation, the
16amounts in the schedule for aids and grants to technical college districts under ss.
1738.04 (13) (a), (20), (28), and (32) (a), 38.26, 38.27, 38.272, 38.28 (4), 38.29, 38.32,
1838.33, 38.38, 38.40 (4m), and 38.41 (1m).
AB1-ASA4,5
1Section 5. 38.41 (title) of the statutes is amended to read:
AB1-ASA4,3,2 238.41 (title) Training program grants.
AB1-ASA4,6 3Section 6. 38.41 (1) and (2) of the statutes are renumbered 38.41 (1m) (a) and
4(b).
AB1-ASA4,7 5Section 7. 38.41 (1m) (title) of the statutes is created to read:
AB1-ASA4,3,66 38.41 (1m) (title) Business skills training.
AB1-ASA4,8 7Section 8. 38.41 (1m) (c) 1. of the statutes, as affected by 2013 Wisconsin Acts
820
and .... (this act), is repealed and recreated to read:
AB1-ASA4,3,109 38.41 (1m) (c) 1. Amounts awarded under this subsection shall be paid from
10the appropriation under s. 20.292 (1) (f).
AB1-ASA4,9 11Section 9. 38.41 (2m) of the statutes is created to read:
AB1-ASA4,3,1612 38.41 (2m) High-demand professions. From the appropriation under s. 20.292
13(1) (ej), the board shall award grants to district boards for training for high-demand
14professions, as determined by the board. In determining what constitute
15high-demand professions, the board shall consider the determinations regarding
16high-demand fields under s. 38.28 (2) (be) 1. b.
AB1-ASA4,10 17Section 10. 38.41 (3) (a) of the statutes is renumbered 38.41 (1m) (c) 1. and
18amended to read:
AB1-ASA4,3,2019 38.41 (1m) (c) 1. The board shall award grants under this section subsection
20from the appropriation under s. 20.292 (1) (eh).
AB1-ASA4,11 21Section 11. 38.41 (3) (c) of the statutes is renumbered 38.41 (1m) (c) 2. and
22amended to read:
AB1-ASA4,3,2423 38.41 (1m) (c) 2. The board may award no more than $500,000 in any fiscal year
24under sub. (2) par. (b).
AB1-ASA4,12
1Section 12. 38.41 (3) (d) of the statutes is renumbered 38.41 (1m) (c) 3. and
2amended to read:
AB1-ASA4,4,63 38.41 (1m) (c) 3. Beginning in the 2008-09 school year, the board shall award
4at least $1,000,000 annually under sub. (1) par. (a) for training in advanced
5manufacturing skills, and beginning in the 2010-11 school year, the board shall
6award at least $2,000,000 annually under sub. (1) par. (a) for such training.
AB1-ASA4,13 7Section 13. 38.41 (4) of the statutes is renumbered 38.41 (1m) (d) and amended
8to read:
AB1-ASA4,4,109 38.41 (1m) (d) The board shall promulgate rules to implement and administer
10this section subsection.
AB1-ASA4,14 11Section 14. 71.05 (6) (b) 47. am. of the statutes, as affected by 2013 Wisconsin
12Act 20
, is amended to read:
AB1-ASA4,4,2113 71.05 (6) (b) 47. am. For taxable years beginning after December 31, 2010, and
14before January 1, 2014, for 2 consecutive taxable years beginning with the taxable
15year in which the claimant's business locates to this state from another state or
16another country and begins doing business in this state, as defined in s. 71.22 (1r),
17and subject to the limitations provided under subd. 47. d., dm., and e., the profit or
18loss from a trade or business as reported on federal income tax return schedules C
19and F or their equivalents, plus ordinary gain or loss on the sale of business assets,
20as determined under s. 71.01 (6), but not less than zero, multiplied by the
21apportionment fraction determined in s. 71.04 (4) and subject to s. 71.04 (7).
AB1-ASA4,15 22Section 15. 71.05 (6) (b) 47. b. of the statutes, as affected by 2013 Wisconsin
23Act 20
, is amended to read:
AB1-ASA4,5,1924 71.05 (6) (b) 47. b. With respect to partners and members of limited liability
25companies, for taxable years beginning after December 31, 2010, and before January

11, 2014, for 2 consecutive taxable years beginning with the taxable year in which the
2partnership's or limited liability company's business locates to this state from
3another state or another country and begins doing business in this state, as defined
4in s. 71.22 (1r), and subject to the limitations provided under subd. 47. d., dm., and
5e., the partner's or member's distributive share of taxable income as calculated under
6section 703 of the Internal Revenue Code; plus the items of income and gain under
7section 702 of the Internal Revenue Code, including taxable state and municipal
8bond interest and excluding nontaxable interest income or dividend income from
9federal government obligations; minus the items of loss and deduction under section
10756702 702 of the Internal Revenue Code, except items that are not deductible under
11s. 71.21; plus guaranteed payments to partners under section 707 (c) of the Internal
12Revenue Code; plus the credits claimed under s. 71.07 (2dd), (2de), (2di), (2dj), (2dL),
13(2dm), (2dr), (2ds), (2dx), (2dy), (3g), (3h), (3n), (3p), (3q), (3r), (3rm), (3rn), (3s), (3t),
14(3w), (5e), (5f), (5g), (5h), (5i), (5j), (5k), (5r), (5rm), and (8r); and plus or minus, as
15appropriate, transitional adjustments, depreciation differences, and basis
16differences under s. 71.05 (13), (15), (16), (17), and (19), multiplied by the
17apportionment fraction determined in s. 71.04 (4) and subject to s. 71.04 (7) or by
18separate accounting. No amounts subtracted under this subd. 47. b. may be included
19in the modification under par. (b) 9. or 9m.
AB1-ASA4,16 20Section 16. 71.05 (6) (b) 47. c. of the statutes, as affected by 2013 Wisconsin
21Act 20
, is amended to read:
AB1-ASA4,6,722 71.05 (6) (b) 47. c. With respect to shareholders of a tax-option corporation, for
23taxable years beginning after December 31, 2010, and before January 1, 2014, for 2
24consecutive taxable years beginning with the taxable year in which the tax-option
25corporation's business locates to this state from another state or another country and

1begins doing business in this state, as defined in s. 71.22 (1r), and subject to the
2limitations provided under subd. 47. d., dm., and e., the shareholder's distributive
3share of the entity's net income or loss as determined under this chapter, including
4interest income from federal, state, and municipal government obligations,
5multiplied by the apportionment fraction determined in s. 71.25 (6m) and subject to
6s. 71.25 (9) or by separate accounting. No amounts subtracted under this subdivision
7may be included in the modification under par. (b) 9. or 9m.
AB1-ASA4,17 8Section 17. 71.05 (6) (b) 47. dm. of the statutes is created to read:
AB1-ASA4,6,139 71.05 (6) (b) 47. dm. No person may claim a deduction under this subdivision
10for taxable years beginning after December 31, 2013, except that a claimant who is
11first eligible to claim a deduction under this subdivision for a taxable year beginning
12after December 31, 2012, and before January 1, 2014, may claim the deduction the
13following taxable year.
AB1-ASA4,18 14Section 18. 71.05 (8) (b) of the statutes, as affected by 2013 Wisconsin Act 20,
15is renumbered 71.05 (8) (b) 1.
AB1-ASA4,19 16Section 19. 71.05 (8) (b) 2. of the statutes is created to read:
AB1-ASA4,6,2017 71.05 (8) (b) 2. The taxpayer need not make the offset against Wisconsin
18modified taxable income of the 2 years preceding the loss, as provided under subd.
191., if the taxpayer chooses not to carry back the net operating loss to the 2 years
20preceding the loss.
AB1-ASA4,20 21Section 20. 71.05 (8) (c) of the statutes is created to read:
AB1-ASA4,6,2322 71.05 (8) (c) The department shall not pay interest on any overpayment that
23results from the carry-back of a net operating loss.
AB1-ASA4,21 24Section 21. 71.06 (1q) (a) of the statutes, as created by 2013 Wisconsin Act 20,
25is amended to read:
AB1-ASA4,7,2
171.06 (1q) (a) On all taxable income from $0 to $7,500, 4.40 percent, except that
2for taxable years beginning after December 31, 2013, 4.0 percent
.
AB1-ASA4,22 3Section 22. 71.06 (2) (i) 1. of the statutes, as created by 2013 Wisconsin Act
420
, is amended to read:
AB1-ASA4,7,65 71.06 (2) (i) 1. On all taxable income from $0 to $10,000, 4.40 percent, except
6that for taxable years beginning after December 31, 2013, 4.0 percent
.
AB1-ASA4,23 7Section 23. 71.06 (2) (j) 1. of the statutes, as created by 2013 Wisconsin Act
820
, is amended to read:
AB1-ASA4,7,109 71.06 (2) (j) 1. On all taxable income from $0 to $5,000, 4.40 percent, except that
10for taxable years beginning after December 31, 2013, 4.0 percent
.
AB1-ASA4,24 11Section 24. 71.07 (5i) (c) 3. of the statutes is created to read:
AB1-ASA4,7,1312 71.07 (5i) (c) 3. No credit may be claimed under this subsection based on an
13amount paid under par. (b) after December 31, 2013.
AB1-ASA4,25 14Section 25. 71.28 (5i) (c) 3. of the statutes is created to read:
AB1-ASA4,7,1615 71.28 (5i) (c) 3. No credit may be claimed under this subsection based on an
16amount paid under par. (b) after December 31, 2013.
AB1-ASA4,26 17Section 26. 71.28 (9s) (d) 3. of the statutes, as created by 2013 Wisconsin Act
1820
, is amended to read:
AB1-ASA4,7,2419 71.28 (9s) (d) 3. No credit may be claimed under this subsection for taxable
20years beginning after December 31, 2013. Credits under this subsection for taxable
21years that begin before January 1, 2014, may be carried forward to taxable years that
22begin after December 31, 2013
, except that a claimant who is first eligible to claim
23a credit under this subsection for taxable years beginning after December 31, 2012,
24and before January 1, 2014, may claim the credit in the following taxable year
.
AB1-ASA4,27 25Section 27. 71.47 (5i) (c) 3. of the statutes is created to read:
AB1-ASA4,8,2
171.47 (5i) (c) 3. No credit may be claimed under this subsection based on an
2amount paid under par. (b) after December 31, 2013.
AB1-ASA4,28 3Section 28. 71.47 (9s) (d) 3. of the statutes, as created by 2013 Wisconsin Act
420
, is amended to read:
AB1-ASA4,8,105 71.47 (9s) (d) 3. No credit may be claimed under this subsection for taxable
6years beginning after December 31, 2013. Credits under this subsection for taxable
7years that begin before January 1, 2014, may be carried forward to taxable years that
8begin after December 31, 2013
, except that a claimant who is first eligible to claim
9a credit under this subsection for taxable years beginning after December 31, 2012,
10and before January 1, 2014, may claim the credit in the following taxable year
.
AB1-ASA4,29 11Section 29. 71.52 (6) of the statutes is amended to read:
AB1-ASA4,9,2512 71.52 (6) "Income" means the sum of Wisconsin adjusted gross income and the
13following amounts, to the extent not included in Wisconsin adjusted gross income:
14maintenance payments (except foster care maintenance and supplementary
15payments excludable under section 131 of the internal revenue code), support money,
16cash public assistance (not including credit granted under this subchapter and
17amounts under s. 46.27), cash benefits paid by counties under s. 59.53 (21), the gross
18amount of any pension or annuity (including railroad retirement benefits, all
19payments received under the federal social security act and veterans disability
20pensions), nontaxable interest received from the federal government or any of its
21instrumentalities, nontaxable interest received on state or municipal bonds,
22worker's compensation, unemployment insurance, the gross amount of "loss of time"
23insurance, compensation and other cash benefits received from the United States for
24past or present service in the armed forces, scholarship and fellowship gifts or
25income, capital gains, gain on the sale of a personal residence excluded under section

1121 of the internal revenue code, dividends, income of a nonresident or part-year
2resident who is married to a full-year resident, housing allowances provided to
3members of the clergy, the amount by which a resident manager's rent is reduced,
4nontaxable income of an American Indian, nontaxable income from sources outside
5this state and nontaxable deferred compensation. Intangible drilling costs,
6depletion allowances and depreciation, including first-year depreciation allowances
7under section 179 of the internal revenue code, amortization, contributions to
8individual retirement accounts under section 219 of the internal revenue code,
9contributions to Keogh plans, net operating loss carry-backs and carry-forwards
10and capital loss carry-forwards deducted in determining Wisconsin adjusted gross
11income shall be added to "income". "Income" does not include gifts from natural
12persons, cash reimbursement payments made under title XX of the federal social
13security act, surplus food or other relief in kind supplied by a governmental agency,
14the gain on the sale of a personal residence deferred under section 1034 of the
15internal revenue code or nonrecognized gain from involuntary conversions under
16section 1033 of the internal revenue code. Amounts not included in adjusted gross
17income but added to "income" under this subsection in a previous year and repaid
18may be subtracted from income for the year during which they are repaid.
19Scholarship and fellowship gifts or income that are included in Wisconsin adjusted
20gross income and that were added to household income for purposes of determining
21the credit under this subchapter in a previous year may be subtracted from income
22for the current year in determining the credit under this subchapter. A marital
23property agreement or unilateral statement under ch. 766 has no effect in computing
24"income" for a person whose homestead is not the same as the homestead of that
25person's spouse.
AB1-ASA4,30
1Section 30. 71.64 (9) (b) 3. of the statutes is created to read:
AB1-ASA4,10,32 71.64 (9) (b) 3. The department may not adjust the withholding tables
3established in 2009 without the approval of the legislature.
AB1-ASA4,31 4Section 31. 77.54 (61) (intro.), (a) and (b) of the statutes, as created by 2013
5Wisconsin Act 20
, are amended to read:
AB1-ASA4,10,136 77.54 (61) (intro.) The sales price from the sale of and the storage, use, or other
7consumption of the following by a person primarily engaged, as determined by the
8department,
in commercial printing, not including screen printing or book printing,
9without publishing, except for gray goods; printing, or printing and binding, books
10or pamphlets without publishing the books or pamphlets; or performing prepress
11and postpress services in support of printing activities
book printing, or support
12activities for printing described under 323111, 323117, and 323120 of the North
13American Industry Classification System
:
AB1-ASA4,10,1614 (a) Computers and servers that are used primarily to store copies of the product
15that are sent to a digital printer, a platemaking machine, or a printing press or used
16primarily in prepress or postpress activities
.
AB1-ASA4,10,1917 (b) Tangible personal property purchased from out-of-state sellers that are
18temporarily stored, remain idle, and not used in this state for not more than 180 days
19and that are then delivered and used solely outside of this state.
AB1-ASA4,32 20Section 32. 77.54 (61) (c) of the statutes is created to read:
AB1-ASA4,10,2121 77.54 (61) (c) In this subsection:
AB1-ASA4,10,2322 1. "Postpress activities" include paper bronzing, die-cutting, edging,
23embossing, folding, gilding, gluing, and indexing.
AB1-ASA4,10,2524 2. "Prepress activities" include making print-ready plates, typesetting, trade
25binding, and sample mounting.
AB1-ASA4,11,1
13. "Temporarily" means not more than 180 days.
AB1-ASA4,33 2Section 33. 79.15 of the statutes is amended to read:
AB1-ASA4,11,7 379.15 Improvements credit. The total amount paid each year to
4municipalities from the appropriation account under s. 20.835 (3) (b) for the
5payments under s. 79.10 (5m) is $75,000,000 in 2009, $145,000,000 in 2010, and
6$150,000,000 in each year beginning in 2011 and ending in 2014, and $650,000,000
7in 2015
and in each year thereafter.
AB1-ASA4,34 8Section 34. 115.436 (2) (intro.) and (c) of the statutes are consolidated,
9renumbered 115.436 (2) and amended to read:
AB1-ASA4,11,1310 115.436 (2) A school district is eligible for sparsity aid under this section if it
11satisfies all of the following criteria: (c) The
the school district's membership in the
12previous school year divided by the school district's area in square miles is less than
1310.
AB1-ASA4,35 14Section 35. 115.436 (2) (a) and (b) of the statutes are repealed.
AB1-ASA4,36 15Section 36. 115.436 (3) (a) of the statutes is amended to read:
AB1-ASA4,11,1916 115.436 (3) (a) Beginning in the 2009-10 school year, from the appropriation
17under s. 20.255 (2) (ae) and subject to par. pars. (am) and (b), the department shall
18pay to each school district eligible for sparsity aid $300 multiplied by the
19membership in the previous school year.
AB1-ASA4,37 20Section 37. 115.436 (3) (am) of the statutes is created to read:
AB1-ASA4,11,2321 115.436 (3) (am) Beginning in the 2014-15 school year, the department may
22not pay an eligible school district more than $217,500 under par. (a) in a school year
23if the school district's membership in the previous school year was 725 or more.
AB1-ASA4,38 24Section 38. 238.16 (3) (intro.) of the statutes, as affected by 2013 Wisconsin
25Act 20
, is amended to read:
AB1-ASA4,12,7
1238.16 (3) Eligibility for tax benefits. (intro.) A person certified under sub.
2(2) may receive tax benefits under this section if, in each year for which the person
3claims tax benefits under this section, the person increases net employment in this
4state
in the person's business above the net employment in this state in the person's
5business during the year before the person was certified under sub. (2), as
6determined by the corporation under its policies and procedures, and one of the
7following applies:
AB1-ASA4,9201 8Section 9201. Fiscal changes; Administration.
AB1-ASA4,12,159 (1) Transfer to budget stabilization fund. Notwithstanding the amounts that
10are required to be transferred from the general fund to the budget stabilization fund
11during the 2013-15 fiscal biennium under section 16.518 (3) of the statutes, an
12amount equal to $216,392,000 shall be transferred from the general fund to the
13budget stabilization fund during the 2013-14 fiscal year and an amount equal to
14$18,327,600 shall be transferred from the general fund to the budget stabilization
15fund during the 2014-15 fiscal year.
AB1-ASA4,9234 16Section 9234. Fiscal changes; Public Instruction.
AB1-ASA4,12,2217 (1) Additional special education aid. In the schedule under section 20.005 (3)
18of the statutes for the appropriation to the department of public instruction under
19section 20.255 (2) (bd) of the statutes, as affected by the acts of 2013, the dollar
20amount is increased by $2,300,000 for the second fiscal year of the fiscal biennium
21in which this subsection takes effect for the purpose for which the appropriation is
22made.
AB1-ASA4,13,323 (2) Achievement guarantee contracts. In the schedule under section 20.005
24(3) of the statutes for the appropriation to the department of public instruction under
25section 20.255 (2) (cu) of the statutes, as affected by the acts of 2013, the dollar

1amount is increased by $10,900,000 for the second fiscal year of the fiscal biennium
2in which this subsection takes effect for the purpose for which the appropriation is
3made.
AB1-ASA4,13,84 (3) Sparsity aid. In the schedule under section 20.005 (3) of the statutes for the
5appropriation to the department of public instruction under section 20.255 (2) (ae)
6of the statutes, as affected by the acts of 2013, the dollar amount is increased by
7$23,340,000 for the second fiscal year of the fiscal biennium in which this subsection
8takes effect for the purpose for which the appropriation is made.
AB1-ASA4,9334 9Section 9334. Initial applicability; Public Instruction.
AB1-ASA4,13,1110 (1) Sparsity aid. The treatment of sections 115.436 (2) (intro.), (a), (b), and (c)
11of the statutes first applies to sparsity aid provided in the 2014-15 school year.
AB1-ASA4,9337 12Section 9337. Initial applicability; Revenue.
AB1-ASA4,13,1413 (1) Commercial printing. The treatment of section 77.54 (61) (intro.), (a), (b),
14and (c) of the statutes first applies retroactively to sales made on October 1, 2013.
AB1-ASA4,13,1515 (2) Carry-backs.
AB1-ASA4,13,1816 (a) The renumbering of section 71.05 (8) (b) of the statutes and the creation of
17section 71.05 (8) (b) 2. of the statutes first apply to taxable years beginning on
18January 1, 2014.
AB1-ASA4,13,2019 (b) The treatment of section 71.52 (6) of the statutes first applies retroactively
20to taxable years beginning on January 1, 2012.
AB1-ASA4,13,2221 (3) Overpayments. The treatment of section 71.05 (8) (c) of the statutes first
22applies to refunds paid on January 1, 2014.
AB1-ASA4,9400 23Section 9400. Effective dates; general. Except as otherwise provided in
24Sections 9401 to 9452 of this act, this act takes effect on the day after publication.
Loading...
Loading...