Amendment ASA1-AB40

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.

AB40-ASA1,1381,7 (1q) Unemployment insurance; misconduct and substantial fault. The treatment of sections 108.02 (3), (9), and (9m) and 108.04 (5g) of the statutes, the renumbering and amendment of section 108.04 (5) of the statutes, and the creation of section 108.04 (5) (a) to (g) of the statutes first apply with respect to determinations issued under section 108.09 of the statutes on January 5, 2014, or, with respect to determinations that are appealed, to decisions issued under section 108.09 of the statutes on January 5, 2014.

AB40-ASA1,1381,13 (2q) Unemployment insurance; voluntary termination of work. The treatment of sections 108.02 (15m) (intro.), 108.04 (7) (a), (d), (e), (g), (h), (j), (k), (L) (intro.), (m), (n), (o), (p), (r), and (t), 108.14 (8n) (e), and 108.141 (7) (a) of the statutes first applies with respect to determinations issued under section 108.09 of the statutes on January 5, 2014, or, with respect to determinations that are appealed, to decisions issued under section 108.09 of the statutes on January 5, 2014.

AB40-ASA1,1381,17 (3q) Unemployment insurance; registration for work and work search requirements. The treatment of section 108.04 (2) (a) 2. and 3. (intro.) of the statutes first applies with respect to weeks of unemployment beginning after the effective date of this subsection.

AB40-ASA1,1381,22 (4q) Unemployment insurance; temporary help companies. The treatment of section 108.04 (2) (i) of the statutes first applies with respect to determinations issued under section 108.09 of the statutes on January 5, 2014, or, with respect to determinations that are appealed, to decisions issued under section 108.09 of the statutes on January 5, 2014.

AB40-ASA1,1382,2 (5q) Unemployment insurance; holidays and partial benefits. The treatment of section 108.05 (3) (c) (intro.) and (cm) of the statutes first applies to notices submitted by employers to the department of workforce development for complete business shutdowns that will occur on state or federal holidays in the year 2015.

AB40-ASA1,1382,8 (6q) Unemployment insurance; contribution and solvency rates. The treatment of section 108.18 (4) (figure) Schedule A lines 23. to 26., Schedule B lines 23. to 26., Schedule C lines 23. to 26., and Schedule D lines 23. to 26. and (9) (figure) Schedule A lines 25 to 27, Schedule B lines 25 to 27, Schedule C lines 24 to 27, and Schedule D lines 25 to 27 of the statutes first applies with respect to payrolls beginning on January 1, 2015.

AB40-ASA1,9352 Section 9352. Initial applicability; Other.

AB40-ASA1,9400 Section 9400. Effective dates; general. Except as otherwise provided in Sections 9401 to 9452 of this act, this act takes effect on July 1, 2013, or on the day after publication, whichever is later.

AB40-ASA1,9401 Section 9401. Effective dates; Administration.

AB40-ASA1,1382,18 (1) Single prime contracting. The treatment of sections 13.48 (19) and 16.855 (1), (1g), (2) (a) 5. and 6., (9), (9m), (10m) (am) 3., (13), and (14) (a), (am), (bm), (c), and (e) of the statutes, the renumbering and amendment of section 16.855 (14) (b) and (19) of the statutes, the creation of section 16.855 (14) (b) 2. and (19) (b) of the statutes, and Section 9301 (1 ) of this act take effect on January 1, 2014.

AB40-ASA1,1382,21 (2q) Assistance to local governments for efficiency initiatives. The treatment of sections 16.08 and 20.505 (1) (dv) of the statutes takes effect on August 1, 2013, or the effective date of this subsection, whichever is later.

AB40-ASA1,9402 Section 9402. Effective dates; Agriculture, Trade and Consumer Protection.

AB40-ASA1,9403 Section 9403. Effective dates; Arts Board.

AB40-ASA1,9404 Section 9404. Effective dates; Building Commission.

AB40-ASA1,9405 Section 9405. Effective dates; Child Abuse and Neglect Prevention Board.

AB40-ASA1,9406 Section 9406. Effective dates; Children and Families.

AB40-ASA1,1383,10 (1) Changes to Wisconsin Works programs. The treatment of sections 49.141 (1) (n), 49.143 (2) (a) 2., 3., 4., 5., and 6. and (2r), 49.147 (1m) (b), (2) (am) 2., (3) (title), (a), (ac) 1., 2., and 3., (am), (c), and (d), (3m), (4) (a) and (b), and (5) (a) 3., 49.148 (1) (a), 49.161 (1) (title), 49.26 (1) (g) (intro.) and (h) 1s. b., 49.36 (2), 71.07 (2dj) (am) 4h. and (2dx) (a) 5. and (b) 2., 3., 4., and 5., 71.28 (1dj) (am) 4h. and (1dx) (a) 5. and (b) 2., 3., 4., and 5., 71.47 (1dj) (am) 4h. and (1dx) (a) 5. and (b) 2., 3., 4., and 5., 76.636 (1) (e) 3. and (2) (b), (c), (d), and (e), 102.07 (17m), 227.01 (13) (im), and 238.30 (4m) of the statutes and Section 9306 (1 ) of this act take effect on January 1, 2014.

AB40-ASA1,1383,13 (1L) Eliminate programs under Wisconsin Works. The treatment of sections 49.147 (4m), 49.148 (1) (d), and 49.173 of the statutes takes effect on October 1, 2013, or on the effective date of this subsection, whichever is later.

AB40-ASA1,1383,17 (2i) Contested case hearings on child abuse or neglect determinations. The treatment of sections 48.685 (2) (am) 4. and (b) 1. d. and (4m) (a) 4. and (b) 4., 48.981 (3) (c) 5m. and 5r., and 50.065 (2) (am) 4. and (b) 4. and (4m) (a) 4. and (b) 4. of the statutes and Section 9306 (2) of this act take effect on January 1, 2015.

AB40-ASA1,1383,21 (3e) Foster care and kinship care rates. The treatment of sections 48.57 (3m) (am) (intro.) (by Section 922c) and (3n) (am) (intro.) (by Section 924c) and 48.62 (4) of the statutes takes effect on January 1, 2014, or on the day after publication, whichever is later.