AB40-ASA1,1371,19 16(3u) Appeal of local fees to tax appeals commission. The treatment of section
1766.0628 (4) of the statutes, the renumbering and amendment of section 66.0628 (1)
18of the statutes, and the creation of section 66.0628 (1) (a) and (b) of the statutes first
19apply to a fee that is imposed on the effective date of this subsection.
AB40-ASA1,1371,22 20(3w) Radio broadcast service facilities. The creation of section 66.0406 of the
21statutes first applies, retroactively, to an ordinance, resolution, or other action that
22takes effect, or is in effect, on May 1, 2013.
AB40-ASA1,9330 23Section 9330. Initial applicability; Medical College of Wisconsin.
AB40-ASA1,9331 24Section 9331. Initial applicability; Military Affairs.
AB40-ASA1,9332 25Section 9332. Initial applicability; Natural Resources.
AB40-ASA1,1372,2
1(1) Aids on certain lands. The treatment of section 70.114 (1) (b) 2. and (f), (3),
2and (4) (a) and (c) of the statutes first applies to payments made in 2014.
AB40-ASA1,9333 3Section 9333. Initial applicability; Public Defender Board.
AB40-ASA1,9334 4Section 9334. Initial applicability; Public Instruction.
AB40-ASA1,1372,8 5(2) Grants for national teacher certification or master educator licensure.
6The treatment of section 115.42 (1) (a) 5. and (2) (d) of the statutes first applies to
7persons first awarded a grant under section 115.42 (1) (a) of the statutes, as affected
8by this bill, in the 2014-15 school year.
AB40-ASA1,1372,12 9(4) Consolidation aid. The treatment of sections 121.07 (6) (e) 1. and (7) (e) 1.
10and 121.105 (3) of the statutes first applies to a school district that is eligible to
11receive additional aid as the result of sections 121.07 (6) (e) 1. and (7) (e) 1. and
12121.105 (3) of the statutes on the effective date of this subsection.
AB40-ASA1,1372,14 13(4L) Payments to private schools for pupils attending summer school under
14a parental choice program.
AB40-ASA1,1372,18 15(a) The treatment of section 118.60 (4m) of the statutes first applies to the
16determination of the per pupil payment made to private schools on behalf of the
17parent or guardian of a pupil attending summer school at the private school under
18the program under section 118.60 of the statutes in the 2014-15 school year.
AB40-ASA1,1372,22 19(b) The treatment of section 119.23 (4m) of the statutes first applies to the
20determination of the per pupil payment made to private schools on behalf of the
21parent or guardian of a pupil attending summer school at the private school under
22the program under section 119.23 of the statutes in the 2014-15 school year.
AB40-ASA1,1372,25 23(6c) Revenue limit adjustment. The treatment of section 121.91 (4) (p) 2. of the
24statutes first applies to a revenue limit adjustment received by a school district for
25the 2012-13 school year.
AB40-ASA1,1373,1
1(7i) Revenue limit adjustment; energy efficiency.
AB40-ASA1,1373,4 2(a) The treatment of section 121.91 (4) (o) 1m. of the statutes first applies to the
3calculation of a school district's revenue limit for the school year beginning after the
4effective date of this paragraph.
AB40-ASA1,1373,7 5(b) The treatment of section 121.91 (4) (o) 3. of the statutes first applies to a
6resolution adopted under section 121.91 (4) (o) 1. of the statutes, as affected by this
7act, on the effective date of this paragraph.
AB40-ASA1,9335 8Section 9335. Initial applicability; Public Lands, Board of
Commissioners of.
AB40-ASA1,9336 9Section 9336. Initial applicability; Public Service Commission.
AB40-ASA1,9337 10Section 9337. Initial applicability; Revenue.
AB40-ASA1,1373,13 11(1) Relying on past audits. The treatment of section 73.16 (1) (a) and (ab) and
12(3) of the statutes first applies to audit determinations issued on January 1, 2014,
13regardless of when a prior audit determination was made.
AB40-ASA1,1373,15 14(1d) Jewish community centers. The treatment of section 70.11 (12) (a) of the
15statutes first applies to the property tax assessments as of January 1, 2014.
AB40-ASA1,1373,17 16(2) Computer aid payments. The treatment of section 79.095 (2) (a) and (4) of
17the statutes first applies to reports that are due in 2014.
AB40-ASA1,1373,20 18(2q) Commercial property assessment. The treatment of sections 20.566 (2)
19(ga) and 70.855 of the statutes first applies to the property tax assessments as of
20January 1, 2014.
AB40-ASA1,1373,24 21(2u) Economic development surcharge. The treatment of sections 77.92 (1),
22(4), (4m), and (5), 77.93 (2), (3), and (5), 77.94 (1) (intro.), (a), and (b) and (2) (a) 2. and
23(b) (intro.) and 1., 77.947, and 77.96 (5) of the statutes first applies to taxable years
24beginning on January 1, 2013.
AB40-ASA1,1374,3
1(3) Interest income exemption. The treatment of sections 71.05 (1) (c) 11., 71.26
2(1m) (L), and 71.45 (1t) (L) of the statutes first applies to taxable years beginning on
3January 1, 2013.
AB40-ASA1,1374,5 4(3L) Grain storage tax. The treatment of section 70.41 of the statutes first
5applies to taxes due in 2014.
AB40-ASA1,1374,9 6(4) Enterprise zone jobs credit. The treatment of sections 71.07 (3w) (b) 1. a.
7and b., 2., and 3. and (bm) 2., 71.28 (3w) (b) 1. a. and b., 2., and 3. and (bm) 2., 71.47
8(3w) (b) 1. a. and b., 2., and 3. and (bm) 2., and 238.16 (3) (a) and (4) (b) 1. a. of the
9statutes first applies to taxable years beginning on January 1, 2013.
AB40-ASA1,1374,11 10(4d) Net operating loss. The treatment of section 71.05 (8) (a) and (b) of the
11statutes first applies to taxable years beginning on January 1, 2014.
AB40-ASA1,1374,15 12(4i) Interest on tax overpayments and underpayments. The treatment of
13sections 71.82 (1) (b) and 71.90 (1) of the statutes first applies to refunds paid on the
14effective date of this subsection regardless of the taxable periods to which the refunds
15pertain.
AB40-ASA1,1374,18 16(4L) Health Insurance Risk-Sharing Plan Authority; income tax. The
17treatment of sections 71.26 (1) (be) and 71.65 (4) of the statutes first applies to
18taxable years beginning on January 1, 2015.
AB40-ASA1,1374,22 19(4q) Aging cheese. The treatment of section 70.11 (27) (a) 6m. and 7. of the
20statutes, the renumbering of section 70.995 (3) of the statutes, and the creation of
21section 70.995 (3) (b) of the statutes first apply to the property tax assessments as
22of January 1, 2014.
AB40-ASA1,1374,25 23(5) Negligently or fraudulently filed income tax returns. The treatment of
24section 71.83 (1) (a) 11. and (b) 7. and (2) (b) 1. of the statutes first applies to an income
25tax return or a claim for a refund that is filed on the effective date of this subsection.
AB40-ASA1,1375,2
1(5e) Farmland preservation tax credit. The treatment of section 20.835 (2) (do)
2of the statutes first applies to taxable years beginning after December 31, 2012.
AB40-ASA1,1375,5 3(6) Fraudulent or reckless claims for tax credits. The treatment of section
471.83 (5) of the statutes first applies to a fraudulent or reckless claim that is filed with
5the department of revenue on the effective date of this subsection.
AB40-ASA1,1375,12 6(7) Income tax checkoff, American Red Cross, Badger Chapter. The
7treatment of sections 20.435 (1) (gd) and 71.10 (5k) (i) of the statutes first applies to
8taxable years beginning on January 1 of the year in which this subsection takes
9effect, except that if this subsection takes effect after July 31 the treatment of
10sections 20.435 (1) (gd) and 71.10 (5k) (i) of the statutes first applies to taxable years
11beginning on January 1 of the year following the year in which this subsection takes
12effect.
AB40-ASA1,1375,15 13(8) Lump sum contracts. The treatment of sections 77.51 (11d) and 77.54 (60)
14of the statutes first applies to contracts entered into on the effective date of this
15subsection.
AB40-ASA1,1375,17 16(8d) Nonprofit resale store. The treatment of section 70.11 (12) (c) of the
17statutes first applies to the property tax assessments as of January 1, 2014.
AB40-ASA1,1375,20 18(9) Qualified research sales tax exemptions. The treatment of section 77.54
19(57) (a) 1f., 1m., 4., and 5. and (b) 1. and 2., and (57d) of the statutes first applies to
20sales made on the effective date of this subsection.
AB40-ASA1,1375,23 21(9d) Student housing facilities. The treatment of section 70.11 (3m) (a) (intro.)
22and 4. of the statutes first applies to the property tax assessments as of January 1,
232013.
AB40-ASA1,1376,3
1(10) Biogas and synthetic gas energy systems. The treatment of section 70.111
2(18) of the statutes first applies to the property tax assessments as of January 1,
32014.
AB40-ASA1,1376,7 4(10d) Advertising signs. The treatment of section 70.04 (3) of the statutes, the
5renumbering and amendment of section 70.03 of the statutes, and the creation of
6section 70.03 (2) of the statutes first apply to the property tax assessments as of
7January 1, 2014.
AB40-ASA1,1376,10 8(11) Health insurance premium subtraction; premium assistance credits. The
9treatment of section 71.05 (6) (b) 19. a., 35. a., 38. a., and 42. a. of the statutes first
10applies to taxable years beginning after December 31, 2013.
AB40-ASA1,1376,11 11(12) Capital gains deferrals, exclusions.
AB40-ASA1,1376,14 12(a) The treatment of section 71.05 (25) (title), (a) 2., 3., and 4., and (b) (intro.),
131., and 2. of the statutes first applies, retroactively, to taxable years beginning after
14December 31, 2010.
AB40-ASA1,1376,17 15(b) The treatment of section 71.05 (26) (title), (a) 4., (b) (intro.), (bm), (c), (d),
16and (f) of the statutes first applies to taxable years beginning after December 31,
172013.
AB40-ASA1,1376,19 18(13) Expenditure restraint program. The treatment of section 79.05 (6) (c) of
19the statutes first applies to payments made in 2014.
AB40-ASA1,1376,22 20(14) School levy credit; lottery fund. The treatment of sections 20.835 (3)
21(b) and (qb), 73.03 (66), and 79.10 (4) of the statutes first applies to payments made
22in 2013.
AB40-ASA1,1376,25 23(14q) Notice to municipalities of property tax credits. The treatment of
24section 79.10 (2) (a) and (b), (9) (b), and (11) (b), (c), and (d) of the statutes first applies
25to the distributions in 2015.
AB40-ASA1,1377,3
1(15) Veterans and surviving spouses property tax credit. The treatment of
2section 71.07 (6e) (a) 2. d., (b), (bm), and (c) 4. and 5. of the statutes first applies to
3taxable years beginning on January 1, 2014.
AB40-ASA1,1377,6 4(15d) Manufacturing and agriculture credit. The treatment of section 71.07
5(5n) (c) 2., 3., 4., and 5. of the statutes first applies to taxable years beginning on
6January 1, 2014.
AB40-ASA1,9338 7Section 9338. Initial applicability; Safety and Professional Services.
AB40-ASA1,1377,8 8(1L) Private elevators and dumbwaiters.
AB40-ASA1,1377,11 9(a) The treatment of section 101.983 (3) of the statutes (with respect to sales
10of individual residential dwelling units) first applies to offers of purchase that are
11made on the effective date of this paragraph.
AB40-ASA1,1377,14 12(b) The treatment of section 101.983 (3) of the statutes (with respect to
13transfers other than sales of individual residential dwelling units) first applies to
14transfers of title that occur on the effective date of this paragraph.
AB40-ASA1,1377,18 15(1q) Chiropractor examinations. The treatment of sections 20.165 (1) (g) and
16(gc) and 446.02 (3) (a) and (b) of the statutes first applies to an application for a
17license to practice as a chiropractor that the chiropractic examining board receives
18on the effective date of this subsection.
AB40-ASA1,9339 19Section 9339. Initial applicability; Secretary of State.
AB40-ASA1,9340 20Section 9340. Initial applicability; State Employment Relations, Office
of.
AB40-ASA1,9341 21Section 9341. Initial applicability; State Fair Park Board.
AB40-ASA1,9342 22Section 9342. Initial applicability; Supreme Court.
AB40-ASA1,9343 23Section 9343. Initial applicability; Technical College System.
AB40-ASA1,1378,2
1(1) Levy rate limit. The treatment of section 38.16 (1) and (3) (e) of the statutes
2first applies to the tax levy imposed in 2013.
AB40-ASA1,1378,4 3(2) Fee remission. The treatment of section 38.24 (7) (b) (intro.) and (8) (b) of
4the statutes first applies in the first semester beginning after January 1, 2014.
AB40-ASA1,9344 5Section 9344. Initial applicability; Tourism.
AB40-ASA1,9345 6Section 9345. Initial applicability; Transportation.
AB40-ASA1,1378,11 7(2) Penalties for violating weight limitations. The treatment of section
8348.21 (3) (b) 1. b., c., d., and e. and 2. b., c., d., and e. of the statutes first applies to
9violations committed on the effective date of this subsection, but does not preclude
10the counting of other violations as prior violations for purposes of sentencing a
11person.
AB40-ASA1,1378,12 12(3) Disaster aids.
AB40-ASA1,1378,16 13(a) The treatment of sections 20.395 (1) (fs), 20.855 (4) (fr), 25.40 (1) (ce), 83.015
14(2) (b), and 86.34 (title), (1), (1g), (2), (2m), (6), and (7) of the statutes first applies to
15disasters, as defined in section 86.34 (1g) (b) 1. of the statutes, as created by this act,
16that occur on the effective date of this subsection.
AB40-ASA1,1378,20 17(b) The treatment of sections 20.395 (1) (fs), 20.855 (4) (fr), 25.40 (1) (ce), 83.015
18(2) (b), and 86.34 (title), (1), (1g), (2), (2m), (6), and (7) of the statutes first applies to
19disasters, as defined in section 86.34 (1g) (b) 2. of the statutes, as created by this act,
20that occur on July 1, 2011.
AB40-ASA1,1378,21 21(3u) Driver improvement surcharge.
AB40-ASA1,1378,23 22(a) The treatment of section 346.655 (1) of the statutes first applies to violations
23committed on the effective date of this paragraph.
AB40-ASA1,1378,25 24(b) The treatment of section 346.655 (2) (a) and (b) of the statutes first applies
25to amounts collected on the effective date of this paragraph.
AB40-ASA1,1379,3
1(5r) Overweight permits for raw forest products and lumber. The treatment
2of sections 348.27 (9) (a) 1. d. and 3. of the statutes first applies to permits issued on
3the effective date of this subsection.
AB40-ASA1,1379,8 4(7c) Relocated nonconforming outdoor advertising signs. The treatment of
5section 84.30 (5r) (title), (b), (c), and (e) of the statutes, the renumbering and
6amendment of section 84.30 (5r) (a) of the statutes, and the creation of section 84.30
7(5r) (a) 1. and 2. of the statutes first apply to signs relocated on the effective date of
8this subsection.
AB40-ASA1,9346 9Section 9346. Initial applicability; Treasurer.
AB40-ASA1,9347 10Section 9347. Initial applicability; University of Wisconsin Hospitals
and Clinics Authority.
AB40-ASA1,9348 11Section 9348. Initial applicability; University of Wisconsin System.
AB40-ASA1,1379,13 12(1) Fee remission. The treatment of section 36.27 (3n) (b) (intro.) and (3p) (b)
13of the statutes first applies in the first semester beginning after January 1, 2014.
AB40-ASA1,9349 14Section 9349. Initial applicability; Veterans Affairs.
AB40-ASA1,1379,18 15(1) Membership in veterans homes. The treatment of sections 45.02 (2) (intro.)
16and 45.51 (2) (b) 1., (5) (intro.) and (f), (6) (intro.) and (b), and (6m) of the statutes first
17applies to applications that are received by a veterans home on the effective date of
18this subsection.
AB40-ASA1,1379,23 19(1L) Payments to certain state veterans organizations. The treatment of
20section 45.41 (2) (a), (b), (c), and (d) of the statutes first applies to an application for
21payment that the department of veterans affairs receives from a state veterans
22organization under section 45.41 (2) of the statutes on the effective date of this
23subsection.
AB40-ASA1,1380,3
1(2) Memorials. The treatment of section 45.70 (1), (1b) (title) and (b) and (2)
2(a) and (b) of the statutes first applies to proposals that are presented to the board
3of veterans affairs of the effective date of this subsection.
AB40-ASA1,9350 4Section 9350. Initial applicability; Wisconsin Economic Development
Corporation.
AB40-ASA1,1380,7 5(1) Changes to enterprise zone certifications. The treatment of section
6238.399 (5) (c) 2. (intro.) and a. and (6) (d) of the statutes first applies to taxable years
7beginning on January 1, 2013.
AB40-ASA1,1380,10 8(2) Changes to enterprise zone certifications. The treatment of section
9238.399 (5) (d) 1. of the statutes first applies to taxable years beginning on January
101, 2013.
AB40-ASA1,1380,13 11(3) Jobs tax credit program; amount of tax benefits. The treatment of section
12238.16 (4) (b) 1. (intro.) of the statutes first applies to taxable years beginning on
13January 1, 2013.
AB40-ASA1,1380,20 14(4) Definition of "full-time" under certain tax credit programs. The
15renumbering and amendment of sections 238.16 (1) (c), 238.30 (2m) (b), and 238.399
16(1) (am) 2. of the statutes, the amendment of sections 71.07 (2dx) (a) 4., 71.28 (1dx)
17(a) 4., 71.47 (1dx) (a) 4., and 76.636 (1) (d) of the statutes, and the creation of sections
18238.16 (1) (c) 2., 238.30 (2m) (b) 1., 238.30 (2m) (b) 2., 238.399 (1) (am) 2. a., and
19238.399 (1) (am) 2. b. of the statutes first apply to taxable years beginning on January
201, 2013.
AB40-ASA1,1380,23 21(5) Jobs tax credit program; net employment increase. The treatment of
22section 238.16 (3) (intro.) of the statutes first applies to taxable years beginning on
23January 1, 2013.
AB40-ASA1,9351 24Section 9351. Initial applicability; Workforce Development.
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