Amendment ASA1-AB40

AB40-ASA1,1371,19 (3u) Appeal of local fees to tax appeals commission. The treatment of section 66.0628 (4) of the statutes, the renumbering and amendment of section 66.0628 (1) of the statutes, and the creation of section 66.0628 (1) (a) and (b) of the statutes first apply to a fee that is imposed on the effective date of this subsection.

AB40-ASA1,1371,22 (3w) Radio broadcast service facilities. The creation of section 66.0406 of the statutes first applies, retroactively, to an ordinance, resolution, or other action that takes effect, or is in effect, on May 1, 2013.

AB40-ASA1,9330 Section 9330. Initial applicability; Medical College of Wisconsin.

AB40-ASA1,9331 Section 9331. Initial applicability; Military Affairs.

AB40-ASA1,9332 Section 9332. Initial applicability; Natural Resources.

AB40-ASA1,1372,2 (1) Aids on certain lands. The treatment of section 70.114 (1) (b) 2. and (f), (3), and (4) (a) and (c) of the statutes first applies to payments made in 2014.

AB40-ASA1,9333 Section 9333. Initial applicability; Public Defender Board.

AB40-ASA1,9334 Section 9334. Initial applicability; Public Instruction.

AB40-ASA1,1372,8 (2) Grants for national teacher certification or master educator licensure. The treatment of section 115.42 (1) (a) 5. and (2) (d) of the statutes first applies to persons first awarded a grant under section 115.42 (1) (a) of the statutes, as affected by this bill, in the 2014-15 school year.

AB40-ASA1,1372,12 (4) Consolidation aid. The treatment of sections 121.07 (6) (e) 1. and (7) (e) 1. and 121.105 (3) of the statutes first applies to a school district that is eligible to receive additional aid as the result of sections 121.07 (6) (e) 1. and (7) (e) 1. and 121.105 (3) of the statutes on the effective date of this subsection.

AB40-ASA1,1372,14 (4L) Payments to private schools for pupils attending summer school under a parental choice program.

AB40-ASA1,1372,18 (a) The treatment of section 118.60 (4m) of the statutes first applies to the determination of the per pupil payment made to private schools on behalf of the parent or guardian of a pupil attending summer school at the private school under the program under section 118.60 of the statutes in the 2014-15 school year.

AB40-ASA1,1372,22 (b) The treatment of section 119.23 (4m) of the statutes first applies to the determination of the per pupil payment made to private schools on behalf of the parent or guardian of a pupil attending summer school at the private school under the program under section 119.23 of the statutes in the 2014-15 school year.

AB40-ASA1,1372,25 (6c) Revenue limit adjustment. The treatment of section 121.91 (4) (p) 2. of the statutes first applies to a revenue limit adjustment received by a school district for the 2012-13 school year.

AB40-ASA1,1373,1 (7i) Revenue limit adjustment; energy efficiency.

AB40-ASA1,1373,4 (a) The treatment of section 121.91 (4) (o) 1m. of the statutes first applies to the calculation of a school district's revenue limit for the school year beginning after the effective date of this paragraph.

AB40-ASA1,1373,7 (b) The treatment of section 121.91 (4) (o) 3. of the statutes first applies to a resolution adopted under section 121.91 (4) (o) 1. of the statutes, as affected by this act, on the effective date of this paragraph.

AB40-ASA1,9335 Section 9335. Initial applicability; Public Lands, Board of Commissioners of.

AB40-ASA1,9336 Section 9336. Initial applicability; Public Service Commission.

AB40-ASA1,9337 Section 9337. Initial applicability; Revenue.

AB40-ASA1,1373,13 (1) Relying on past audits. The treatment of section 73.16 (1) (a) and (ab) and (3) of the statutes first applies to audit determinations issued on January 1, 2014, regardless of when a prior audit determination was made.

AB40-ASA1,1373,15 (1d) Jewish community centers. The treatment of section 70.11 (12) (a) of the statutes first applies to the property tax assessments as of January 1, 2014.

AB40-ASA1,1373,17 (2) Computer aid payments. The treatment of section 79.095 (2) (a) and (4) of the statutes first applies to reports that are due in 2014.

AB40-ASA1,1373,20 (2q) Commercial property assessment. The treatment of sections 20.566 (2) (ga) and 70.855 of the statutes first applies to the property tax assessments as of January 1, 2014.

AB40-ASA1,1373,24 (2u) Economic development surcharge. The treatment of sections 77.92 (1), (4), (4m), and (5), 77.93 (2), (3), and (5), 77.94 (1) (intro.), (a), and (b) and (2) (a) 2. and (b) (intro.) and 1., 77.947, and 77.96 (5) of the statutes first applies to taxable years beginning on January 1, 2013.

AB40-ASA1,1374,3 (3) Interest income exemption. The treatment of sections 71.05 (1) (c) 11., 71.26 (1m) (L), and 71.45 (1t) (L) of the statutes first applies to taxable years beginning on January 1, 2013.

AB40-ASA1,1374,5 (3L) Grain storage tax. The treatment of section 70.41 of the statutes first applies to taxes due in 2014.

AB40-ASA1,1374,9 (4) Enterprise zone jobs credit. The treatment of sections 71.07 (3w) (b) 1. a. and b., 2., and 3. and (bm) 2., 71.28 (3w) (b) 1. a. and b., 2., and 3. and (bm) 2., 71.47 (3w) (b) 1. a. and b., 2., and 3. and (bm) 2., and 238.16 (3) (a) and (4) (b) 1. a. of the statutes first applies to taxable years beginning on January 1, 2013.

AB40-ASA1,1374,11 (4d) Net operating loss. The treatment of section 71.05 (8) (a) and (b) of the statutes first applies to taxable years beginning on January 1, 2014.

AB40-ASA1,1374,15 (4i) Interest on tax overpayments and underpayments. The treatment of sections 71.82 (1) (b) and 71.90 (1) of the statutes first applies to refunds paid on the effective date of this subsection regardless of the taxable periods to which the refunds pertain.

AB40-ASA1,1374,18 (4L) Health Insurance Risk-Sharing Plan Authority; income tax. The treatment of sections 71.26 (1) (be) and 71.65 (4) of the statutes first applies to taxable years beginning on January 1, 2015.

AB40-ASA1,1374,22 (4q) Aging cheese. The treatment of section 70.11 (27) (a) 6m. and 7. of the statutes, the renumbering of section 70.995 (3) of the statutes, and the creation of section 70.995 (3) (b) of the statutes first apply to the property tax assessments as of January 1, 2014.

AB40-ASA1,1374,25 (5) Negligently or fraudulently filed income tax returns. The treatment of section 71.83 (1) (a) 11. and (b) 7. and (2) (b) 1. of the statutes first applies to an income tax return or a claim for a refund that is filed on the effective date of this subsection.

AB40-ASA1,1375,2 (5e) Farmland preservation tax credit. The treatment of section 20.835 (2) (do) of the statutes first applies to taxable years beginning after December 31, 2012.

AB40-ASA1,1375,5 (6) Fraudulent or reckless claims for tax credits. The treatment of section 71.83 (5) of the statutes first applies to a fraudulent or reckless claim that is filed with the department of revenue on the effective date of this subsection.

AB40-ASA1,1375,12 (7) Income tax checkoff, American Red Cross, Badger Chapter. The treatment of sections 20.435 (1) (gd) and 71.10 (5k) (i) of the statutes first applies to taxable years beginning on January 1 of the year in which this subsection takes effect, except that if this subsection takes effect after July 31 the treatment of sections 20.435 (1) (gd) and 71.10 (5k) (i) of the statutes first applies to taxable years beginning on January 1 of the year following the year in which this subsection takes effect.

AB40-ASA1,1375,15 (8) Lump sum contracts. The treatment of sections 77.51 (11d) and 77.54 (60) of the statutes first applies to contracts entered into on the effective date of this subsection.

AB40-ASA1,1375,17 (8d) Nonprofit resale store. The treatment of section 70.11 (12) (c) of the statutes first applies to the property tax assessments as of January 1, 2014.

AB40-ASA1,1375,20 (9) Qualified research sales tax exemptions. The treatment of section 77.54 (57) (a) 1f., 1m., 4., and 5. and (b) 1. and 2., and (57d) of the statutes first applies to sales made on the effective date of this subsection.

AB40-ASA1,1375,23 (9d) Student housing facilities. The treatment of section 70.11 (3m) (a) (intro.) and 4. of the statutes first applies to the property tax assessments as of January 1, 2013.

AB40-ASA1,1376,3 (10) Biogas and synthetic gas energy systems. The treatment of section 70.111 (18) of the statutes first applies to the property tax assessments as of January 1, 2014.

AB40-ASA1,1376,7 (10d) Advertising signs. The treatment of section 70.04 (3) of the statutes, the renumbering and amendment of section 70.03 of the statutes, and the creation of section 70.03 (2) of the statutes first apply to the property tax assessments as of January 1, 2014.

AB40-ASA1,1376,10 (11) Health insurance premium subtraction; premium assistance credits. The treatment of section 71.05 (6) (b) 19. a., 35. a., 38. a., and 42. a. of the statutes first applies to taxable years beginning after December 31, 2013.

AB40-ASA1,1376,11 (12) Capital gains deferrals, exclusions.

AB40-ASA1,1376,14 (a) The treatment of section 71.05 (25) (title), (a) 2., 3., and 4., and (b) (intro.), 1., and 2. of the statutes first applies, retroactively, to taxable years beginning after December 31, 2010.

AB40-ASA1,1376,17 (b) The treatment of section 71.05 (26) (title), (a) 4., (b) (intro.), (bm), (c), (d), and (f) of the statutes first applies to taxable years beginning after December 31, 2013.

AB40-ASA1,1376,19 (13) Expenditure restraint program. The treatment of section 79.05 (6) (c) of the statutes first applies to payments made in 2014.

AB40-ASA1,1376,22 (14) School levy credit; lottery fund. The treatment of sections 20.835 (3) (b) and (qb), 73.03 (66), and 79.10 (4) of the statutes first applies to payments made in 2013.

AB40-ASA1,1376,25 (14q) Notice to municipalities of property tax credits. The treatment of section 79.10 (2) (a) and (b), (9) (b), and (11) (b), (c), and (d) of the statutes first applies to the distributions in 2015.

AB40-ASA1,1377,3 (15) Veterans and surviving spouses property tax credit. The treatment of section 71.07 (6e) (a) 2. d., (b), (bm), and (c) 4. and 5. of the statutes first applies to taxable years beginning on January 1, 2014.

AB40-ASA1,1377,6 (15d) Manufacturing and agriculture credit. The treatment of section 71.07 (5n) (c) 2., 3., 4., and 5. of the statutes first applies to taxable years beginning on January 1, 2014.

AB40-ASA1,9338 Section 9338. Initial applicability; Safety and Professional Services.

AB40-ASA1,1377,8 (1L) Private elevators and dumbwaiters.

AB40-ASA1,1377,11 (a) The treatment of section 101.983 (3) of the statutes (with respect to sales of individual residential dwelling units) first applies to offers of purchase that are made on the effective date of this paragraph.

AB40-ASA1,1377,14 (b) The treatment of section 101.983 (3) of the statutes (with respect to transfers other than sales of individual residential dwelling units) first applies to transfers of title that occur on the effective date of this paragraph.

AB40-ASA1,1377,18 (1q) Chiropractor examinations. The treatment of sections 20.165 (1) (g) and (gc) and 446.02 (3) (a) and (b) of the statutes first applies to an application for a license to practice as a chiropractor that the chiropractic examining board receives on the effective date of this subsection.

AB40-ASA1,9339 Section 9339. Initial applicability; Secretary of State.

AB40-ASA1,9340 Section 9340. Initial applicability; State Employment Relations, Office of.

AB40-ASA1,9341 Section 9341. Initial applicability; State Fair Park Board.

AB40-ASA1,9342 Section 9342. Initial applicability; Supreme Court.

AB40-ASA1,9343 Section 9343. Initial applicability; Technical College System.

AB40-ASA1,1378,2 (1) Levy rate limit. The treatment of section 38.16 (1) and (3) (e) of the statutes first applies to the tax levy imposed in 2013.

AB40-ASA1,1378,4 (2) Fee remission. The treatment of section 38.24 (7) (b) (intro.) and (8) (b) of the statutes first applies in the first semester beginning after January 1, 2014.

AB40-ASA1,9344 Section 9344. Initial applicability; Tourism.

AB40-ASA1,9345 Section 9345. Initial applicability; Transportation.

AB40-ASA1,1378,11 (2) Penalties for violating weight limitations. The treatment of section 348.21 (3) (b) 1. b., c., d., and e. and 2. b., c., d., and e. of the statutes first applies to violations committed on the effective date of this subsection, but does not preclude the counting of other violations as prior violations for purposes of sentencing a person.

AB40-ASA1,1378,12 (3) Disaster aids.

AB40-ASA1,1378,16 (a) The treatment of sections 20.395 (1) (fs), 20.855 (4) (fr), 25.40 (1) (ce), 83.015 (2) (b), and 86.34 (title), (1), (1g), (2), (2m), (6), and (7) of the statutes first applies to disasters, as defined in section 86.34 (1g) (b) 1. of the statutes, as created by this act, that occur on the effective date of this subsection.

AB40-ASA1,1378,20 (b) The treatment of sections 20.395 (1) (fs), 20.855 (4) (fr), 25.40 (1) (ce), 83.015 (2) (b), and 86.34 (title), (1), (1g), (2), (2m), (6), and (7) of the statutes first applies to disasters, as defined in section 86.34 (1g) (b) 2. of the statutes, as created by this act, that occur on July 1, 2011.

AB40-ASA1,1378,21 (3u) Driver improvement surcharge.

AB40-ASA1,1378,23 (a) The treatment of section 346.655 (1) of the statutes first applies to violations committed on the effective date of this paragraph.

AB40-ASA1,1378,25 (b) The treatment of section 346.655 (2) (a) and (b) of the statutes first applies to amounts collected on the effective date of this paragraph.

AB40-ASA1,1379,3 (5r) Overweight permits for raw forest products and lumber. The treatment of sections 348.27 (9) (a) 1. d. and 3. of the statutes first applies to permits issued on the effective date of this subsection.

AB40-ASA1,1379,8 (7c) Relocated nonconforming outdoor advertising signs. The treatment of section 84.30 (5r) (title), (b), (c), and (e) of the statutes, the renumbering and amendment of section 84.30 (5r) (a) of the statutes, and the creation of section 84.30 (5r) (a) 1. and 2. of the statutes first apply to signs relocated on the effective date of this subsection.

AB40-ASA1,9346 Section 9346. Initial applicability; Treasurer.

AB40-ASA1,9347 Section 9347. Initial applicability; University of Wisconsin Hospitals and Clinics Authority.

AB40-ASA1,9348 Section 9348. Initial applicability; University of Wisconsin System.

AB40-ASA1,1379,13 (1) Fee remission. The treatment of section 36.27 (3n) (b) (intro.) and (3p) (b) of the statutes first applies in the first semester beginning after January 1, 2014.

AB40-ASA1,9349 Section 9349. Initial applicability; Veterans Affairs.

AB40-ASA1,1379,18 (1) Membership in veterans homes. The treatment of sections 45.02 (2) (intro.) and 45.51 (2) (b) 1., (5) (intro.) and (f), (6) (intro.) and (b), and (6m) of the statutes first applies to applications that are received by a veterans home on the effective date of this subsection.

AB40-ASA1,1379,23 (1L) Payments to certain state veterans organizations. The treatment of section 45.41 (2) (a), (b), (c), and (d) of the statutes first applies to an application for payment that the department of veterans affairs receives from a state veterans organization under section 45.41 (2) of the statutes on the effective date of this subsection.

AB40-ASA1,1380,3 (2) Memorials. The treatment of section 45.70 (1), (1b) (title) and (b) and (2) (a) and (b) of the statutes first applies to proposals that are presented to the board of veterans affairs of the effective date of this subsection.

AB40-ASA1,9350 Section 9350. Initial applicability; Wisconsin Economic Development Corporation.

AB40-ASA1,1380,7 (1) Changes to enterprise zone certifications. The treatment of section 238.399 (5) (c) 2. (intro.) and a. and (6) (d) of the statutes first applies to taxable years beginning on January 1, 2013.

AB40-ASA1,1380,10 (2) Changes to enterprise zone certifications. The treatment of section 238.399 (5) (d) 1. of the statutes first applies to taxable years beginning on January 1, 2013.

AB40-ASA1,1380,13 (3) Jobs tax credit program; amount of tax benefits. The treatment of section 238.16 (4) (b) 1. (intro.) of the statutes first applies to taxable years beginning on January 1, 2013.

AB40-ASA1,1380,20 (4) Definition of "full-time" under certain tax credit programs. The renumbering and amendment of sections 238.16 (1) (c), 238.30 (2m) (b), and 238.399 (1) (am) 2. of the statutes, the amendment of sections 71.07 (2dx) (a) 4., 71.28 (1dx) (a) 4., 71.47 (1dx) (a) 4., and 76.636 (1) (d) of the statutes, and the creation of sections 238.16 (1) (c) 2., 238.30 (2m) (b) 1., 238.30 (2m) (b) 2., 238.399 (1) (am) 2. a., and 238.399 (1) (am) 2. b. of the statutes first apply to taxable years beginning on January 1, 2013.

AB40-ASA1,1380,23 (5) Jobs tax credit program; net employment increase. The treatment of section 238.16 (3) (intro.) of the statutes first applies to taxable years beginning on January 1, 2013.

AB40-ASA1,9351 Section 9351. Initial applicability; Workforce Development.