SB1-SSA3,17 10Section 17. 71.05 (6) (b) 47. dm. of the statutes is created to read:
SB1-SSA3,6,1511 71.05 (6) (b) 47. dm. No person may claim a deduction under this subdivision
12for taxable years beginning after December 31, 2013, except that a claimant who is
13first eligible to claim a deduction under this subdivision for a taxable year beginning
14after December 31, 2012, and before January 1, 2014, may claim the deduction the
15following taxable year.
SB1-SSA3,18 16Section 18. 71.05 (8) (b) of the statutes, as affected by 2013 Wisconsin Act 20,
17is renumbered 71.05 (8) (b) 1.
SB1-SSA3,19 18Section 19. 71.05 (8) (b) 2. of the statutes is created to read:
SB1-SSA3,6,2219 71.05 (8) (b) 2. The taxpayer need not make the offset against Wisconsin
20modified taxable income of the 2 years preceding the loss, as provided under subd.
211., if the taxpayer chooses not to carry back the net operating loss to the 2 years
22preceding the loss.
SB1-SSA3,20 23Section 20. 71.05 (8) (c) of the statutes is created to read:
SB1-SSA3,6,2524 71.05 (8) (c) The department shall not pay interest on any overpayment that
25results from the carry-back of a net operating loss.
SB1-SSA3,21
1Section 21. 71.06 (1q) (a) of the statutes, as created by 2013 Wisconsin Act 20,
2is amended to read:
SB1-SSA3,7,43 71.06 (1q) (a) On all taxable income from $0 to $7,500, 4.40 percent, except that
4for taxable years beginning after December 31, 2013, 4.0 percent
.
SB1-SSA3,22 5Section 22. 71.06 (2) (i) 1. of the statutes, as created by 2013 Wisconsin Act
620
, is amended to read:
SB1-SSA3,7,87 71.06 (2) (i) 1. On all taxable income from $0 to $10,000, 4.40 percent, except
8that for taxable years beginning after December 31, 2013, 4.0 percent
.
SB1-SSA3,23 9Section 23. 71.06 (2) (j) 1. of the statutes, as created by 2013 Wisconsin Act
1020
, is amended to read:
SB1-SSA3,7,1211 71.06 (2) (j) 1. On all taxable income from $0 to $5,000, 4.40 percent, except that
12for taxable years beginning after December 31, 2013, 4.0 percent
.
SB1-SSA3,24 13Section 24. 71.07 (5i) (c) 3. of the statutes is created to read:
SB1-SSA3,7,1514 71.07 (5i) (c) 3. No credit may be claimed under this subsection based on an
15amount paid under par. (b) after December 31, 2013.
SB1-SSA3,25 16Section 25. 71.28 (5i) (c) 3. of the statutes is created to read:
SB1-SSA3,7,1817 71.28 (5i) (c) 3. No credit may be claimed under this subsection based on an
18amount paid under par. (b) after December 31, 2013.
SB1-SSA3,26 19Section 26. 71.28 (9s) (d) 3. of the statutes, as created by 2013 Wisconsin Act
2020
, is amended to read:
SB1-SSA3,8,221 71.28 (9s) (d) 3. No credit may be claimed under this subsection for taxable
22years beginning after December 31, 2013. Credits under this subsection for taxable
23years that begin before January 1, 2014, may be carried forward to taxable years that
24begin after December 31, 2013
, except that a claimant who is first eligible to claim

1a credit under this subsection for taxable years beginning after December 31, 2012,
2and before January 1, 2014, may claim the credit in the following taxable year
.
SB1-SSA3,27 3Section 27. 71.47 (5i) (c) 3. of the statutes is created to read:
SB1-SSA3,8,54 71.47 (5i) (c) 3. No credit may be claimed under this subsection based on an
5amount paid under par. (b) after December 31, 2013.
SB1-SSA3,28 6Section 28. 71.47 (9s) (d) 3. of the statutes, as created by 2013 Wisconsin Act
720
, is amended to read:
SB1-SSA3,8,138 71.47 (9s) (d) 3. No credit may be claimed under this subsection for taxable
9years beginning after December 31, 2013. Credits under this subsection for taxable
10years that begin before January 1, 2014, may be carried forward to taxable years that
11begin after December 31, 2013
, except that a claimant who is first eligible to claim
12a credit under this subsection for taxable years beginning after December 31, 2012,
13and before January 1, 2014, may claim the credit in the following taxable year
.
SB1-SSA3,29 14Section 29. 71.52 (6) of the statutes is amended to read:
SB1-SSA3,9,2515 71.52 (6) "Income" means the sum of Wisconsin adjusted gross income and the
16following amounts, to the extent not included in Wisconsin adjusted gross income:
17maintenance payments (except foster care maintenance and supplementary
18payments excludable under section 131 of the internal revenue code), support money,
19cash public assistance (not including credit granted under this subchapter and
20amounts under s. 46.27), cash benefits paid by counties under s. 59.53 (21), the gross
21amount of any pension or annuity (including railroad retirement benefits, all
22payments received under the federal social security act and veterans disability
23pensions), nontaxable interest received from the federal government or any of its
24instrumentalities, nontaxable interest received on state or municipal bonds,
25worker's compensation, unemployment insurance, the gross amount of "loss of time"

1insurance, compensation and other cash benefits received from the United States for
2past or present service in the armed forces, scholarship and fellowship gifts or
3income, capital gains, gain on the sale of a personal residence excluded under section
4121 of the internal revenue code, dividends, income of a nonresident or part-year
5resident who is married to a full-year resident, housing allowances provided to
6members of the clergy, the amount by which a resident manager's rent is reduced,
7nontaxable income of an American Indian, nontaxable income from sources outside
8this state and nontaxable deferred compensation. Intangible drilling costs,
9depletion allowances and depreciation, including first-year depreciation allowances
10under section 179 of the internal revenue code, amortization, contributions to
11individual retirement accounts under section 219 of the internal revenue code,
12contributions to Keogh plans, net operating loss carry-backs and carry-forwards
13and capital loss carry-forwards deducted in determining Wisconsin adjusted gross
14income shall be added to "income". "Income" does not include gifts from natural
15persons, cash reimbursement payments made under title XX of the federal social
16security act, surplus food or other relief in kind supplied by a governmental agency,
17the gain on the sale of a personal residence deferred under section 1034 of the
18internal revenue code or nonrecognized gain from involuntary conversions under
19section 1033 of the internal revenue code. Amounts not included in adjusted gross
20income but added to "income" under this subsection in a previous year and repaid
21may be subtracted from income for the year during which they are repaid.
22Scholarship and fellowship gifts or income that are included in Wisconsin adjusted
23gross income and that were added to household income for purposes of determining
24the credit under this subchapter in a previous year may be subtracted from income
25for the current year in determining the credit under this subchapter. A marital

1property agreement or unilateral statement under ch. 766 has no effect in computing
2"income" for a person whose homestead is not the same as the homestead of that
3person's spouse.
SB1-SSA3,30 4Section 30. 71.64 (9) (b) 3. of the statutes is created to read:
SB1-SSA3,10,65 71.64 (9) (b) 3. The department may not adjust the withholding tables
6established in 2009 without the approval of the legislature.
SB1-SSA3,31 7Section 31. 77.54 (61) (intro.), (a) and (b) of the statutes, as created by 2013
8Wisconsin Act 20
, are amended to read:
SB1-SSA3,10,169 77.54 (61) (intro.) The sales price from the sale of and the storage, use, or other
10consumption of the following by a person primarily engaged, as determined by the
11department,
in commercial printing, not including screen printing or book printing,
12without publishing, except for gray goods; printing, or printing and binding, books
13or pamphlets without publishing the books or pamphlets; or performing prepress
14and postpress services in support of printing activities
book printing, or support
15activities for printing described under 323111, 323117, and 323120 of the North
16American Industry Classification System
:
SB1-SSA3,10,1917 (a) Computers and servers that are used primarily to store copies of the product
18that are sent to a digital printer, a platemaking machine, or a printing press or used
19primarily in prepress or postpress activities
.
SB1-SSA3,10,2220 (b) Tangible personal property purchased from out-of-state sellers that are
21temporarily stored, remain idle, and not used in this state for not more than 180 days
22and that are then delivered and used solely outside of this state.
SB1-SSA3,32 23Section 32. 77.54 (61) (c) of the statutes is created to read:
SB1-SSA3,10,2424 77.54 (61) (c) In this subsection:
SB1-SSA3,11,2
11. "Postpress activities" include paper bronzing, die-cutting, edging,
2embossing, folding, gilding, gluing, and indexing.
SB1-SSA3,11,43 2. "Prepress activities" include making print-ready plates, typesetting, trade
4binding, and sample mounting.
SB1-SSA3,11,55 3. "Temporarily" means not more than 180 days.
SB1-SSA3,33 6Section 33. 79.15 of the statutes is amended to read:
SB1-SSA3,11,11 779.15 Improvements credit. The total amount paid each year to
8municipalities from the appropriation account under s. 20.835 (3) (b) for the
9payments under s. 79.10 (5m) is $75,000,000 in 2009, $145,000,000 in 2010, and
10$150,000,000 in each year beginning in 2011 and ending in 2014, $650,000,000 in
112015, and $150,000,000 in 2016
and in each year thereafter.
SB1-SSA3,34 12Section 34. 115.436 (2) (intro.) and (c) of the statutes are consolidated,
13renumbered 115.436 (2) and amended to read:
SB1-SSA3,11,1714 115.436 (2) A school district is eligible for sparsity aid under this section if it
15satisfies all of the following criteria: (c) The
the school district's membership in the
16previous school year divided by the school district's area in square miles is less than
1710.
SB1-SSA3,35 18Section 35. 115.436 (2) (a) and (b) of the statutes are repealed.
SB1-SSA3,36 19Section 36. 115.436 (3) (a) of the statutes is amended to read:
SB1-SSA3,11,2320 115.436 (3) (a) Beginning in the 2009-10 school year, from the appropriation
21under s. 20.255 (2) (ae) and subject to par. pars. (am) and (b), the department shall
22pay to each school district eligible for sparsity aid $300 multiplied by the
23membership in the previous school year.
SB1-SSA3,37 24Section 37. 115.436 (3) (am) of the statutes is created to read:
SB1-SSA3,12,3
1115.436 (3) (am) Beginning in the 2014-15 school year, the department may
2not pay an eligible school district more than $217,500 under par. (a) in a school year
3if the school district's membership in the previous school year was 725 or more.
SB1-SSA3,9137 4Section 9137. Nonstatutory provisions; Revenue.
SB1-SSA3,12,115 (1) First dollar credit. Nothwithstanding section 79.10 (7m) (c) and (cm) of
6the statutes, in 2015 the department of administration shall distribute $500,000,000
7of the amount specified for 2015 in section 79.15 of the statutes, under section 79.10
8(5m) of the statutes, no later than the 4th Monday in March, 2015, and the
9appropriate treasurer shall settle with the municipalities and taxing jurisdictions
10for the amounts distributed under section 79.10 (5m) of the statutes no later than
11April 15, 2015.
SB1-SSA3,9143 12Section 9143. Nonstatutory provisions; Technical College System.
SB1-SSA3,12,1913 (1) High-demand profession grants. Notwithstanding section 16.42 (1) (e) of
14the statutes, in submitting information under section 16.42 of the statutes for
15purposes of the 2015-17 biennial budget bill, the technical college system board shall
16submit information concerning the appropriation under section 20.292 (1) (ej) of the
17statutes, as created by this act, as though the total amount appropriated under
18section 20.292 (1) (ej) of the statutes, as created by this act, for the 2014-15 fiscal year
19was $0.
SB1-SSA3,9201 20Section 9201. Fiscal changes; Administration.
SB1-SSA3,13,221 (1) Transfer to budget stabilization fund. Notwithstanding the amounts that
22are required to be transferred from the general fund to the budget stabilization fund
23during the 2013-15 fiscal biennium under section 16.518 (3) of the statutes, an
24amount equal to $216,392,000 shall be transferred from the general fund to the
25budget stabilization fund during the 2013-14 fiscal year and an amount equal to

1$12,327,600 shall be transferred from the general fund to the budget stabilization
2fund during the 2014-15 fiscal year.
SB1-SSA3,9234 3Section 9234. Fiscal changes; Public Instruction.
SB1-SSA3,13,94 (1) Additional special education aid. In the schedule under section 20.005 (3)
5of the statutes for the appropriation to the department of public instruction under
6section 20.255 (2) (bd) of the statutes, as affected by the acts of 2013, the dollar
7amount is increased by $1,500,000 for the second fiscal year of the fiscal biennium
8in which this subsection takes effect for the purpose for which the appropriation is
9made.
SB1-SSA3,13,1510 (2) Achievement guarantee contracts. In the schedule under section 20.005
11(3) of the statutes for the appropriation to the department of public instruction under
12section 20.255 (2) (cu) of the statutes, as affected by the acts of 2013, the dollar
13amount is increased by $10,900,000 for the second fiscal year of the fiscal biennium
14in which this subsection takes effect for the purpose for which the appropriation is
15made.
SB1-SSA3,13,2016 (3) Sparsity aid. In the schedule under section 20.005 (3) of the statutes for the
17appropriation to the department of public instruction under section 20.255 (2) (ae)
18of the statutes, as affected by the acts of 2013, the dollar amount is increased by
19$23,340,000 for the second fiscal year of the fiscal biennium in which this subsection
20takes effect for the purpose for which the appropriation is made.
SB1-SSA3,13,2521 (4) Special education aid. In the schedule under section 20.005 (3) of the
22statutes for the appropriation to the department of public instruction under section
2320.255 (2) (b) of the statutes, as affected by the acts of 2013, the dollar amount is
24increased by $10,000,000 for the second fiscal year of the fiscal biennium in which
25this subsection takes effect for the purposes for which the appropriation is made.
SB1-SSA3,14,6
1(5) High cost transportation aid. In the schedule under section 20.005 (3) of
2the statutes for the appropriation to the department of public instruction under
3section 20.255 (2) (cq) of the statutes, as affected by the acts of 2013, the dollar
4amount is increased by $2,300,000 for the second fiscal year of the fiscal biennium
5in which this subsection takes effect for the purpose for which the appropriation is
6made.
SB1-SSA3,9334 7Section 9334. Initial applicability; Public Instruction.
SB1-SSA3,14,98 (1) Sparsity aid. The treatment of sections 115.436 (2) (intro.), (a), (b), and (c)
9of the statutes first applies to sparsity aid provided in the 2014-15 school year.
SB1-SSA3,9337 10Section 9337. Initial applicability; Revenue.
SB1-SSA3,14,1211 (1) Commercial printing. The treatment of section 77.54 (61) (intro.), (a), (b),
12and (c) of the statutes first applies retroactively to sales made on October 1, 2013.
SB1-SSA3,14,1313 (2) Carry-backs.
SB1-SSA3,14,1614 (a) The renumbering of section 71.05 (8) (b) of the statutes and the creation of
15section 71.05 (8) (b) 2. of the statutes first apply to taxable years beginning on
16January 1, 2014.
SB1-SSA3,14,1817 (b) The treatment of section 71.52 (6) of the statutes first applies retroactively
18to taxable years beginning on January 1, 2012.
SB1-SSA3,14,2019 (3) Overpayments. The treatment of section 71.05 (8) (c) of the statutes first
20applies to refunds paid on January 1, 2014.
SB1-SSA3,9400 21Section 9400. Effective dates; general. Except as otherwise provided in
22Sections 9401 to 9452 of this act, this act takes effect on the day after publication.
SB1-SSA3,9437 23Section 9437. Effective dates; Revenue.
SB1-SSA3,14,2524 (1) Commercial printing. The treatment of section 77.54 (61) (intro.), (a), (b),
25and (c) of the statutes takes effect retroactively to October 1, 2013.
SB1-SSA3,15,2
1(2) Carry-backs. The treatment of section 71.52 (6) of the statutes takes effect
2retroactively to January 1, 2012.
SB1-SSA3,9443 3Section 9443. Effective dates; Technical College System.
SB1-SSA3,15,54 (1) Business skills training grants. The repeal and recreation of section 38.41
5(1m) (c) 1. of the statutes takes effect on July 1, 2014.
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