The substitute amendment also provides that, with certain exceptions, a
surviving spouse or domestic partner, child, parent, or sibling of a person who is
entitled to compensation for wrongful imprisonment but who does not receive
payment of an award may, within one year of the death of that person, file or pursue
on behalf of the deceased person a claim for wrongful imprisonment. Under the
substitute amendment, any payment that would have been payable to the deceased
person then becomes payable to the individual who files or pursues the claim, except
that if that person is entitled only under the law governing inheritances to inherit
a portion of the estate of a deceased person, the individual may receive only the same
portion of the payment. Any compensation is independent of any rights that a
claimant or any other person may have to inherit assets under any will of the
decedent.
The substitute amendment also creates requirements that apply if a person
who petitions for compensation obtains any settlement, judgment, or award against
a third party in a federal or state action for damages related to wrongful
imprisonment for the crime that is the subject of the petition. If a person obtains such
a settlement, judgment, or award in such an action before the claims board pays a
claim, the claims board must subtract the amount of the judgment, settlement, or
award from the compensation. The substitute amendment also provides that for any
petition filed on or after the effective date of the substitute amendment, the
petitioner automatically assigns to the claims board the petitioner's right to any
settlement, judgment, or award obtained against a third party in such an action. The
substitute amendment specifies that the assignment is a condition of eligibility to
receive compensation from the claims board. Also, the assignment is considered to
be a statutory lien on the settlement, judgment, or award. The amount of the lien
is equal to the amount of the settlement, judgment, or award, or the amount of
compensation awarded by the claims board, whichever is less.
The substitute amendment also provides that if a person who is awarded
compensation owes money for outstanding restitution, court fees, and fines
(collectively deductions) related to any conviction that remains in place and is not
subject to a finding of innocence, the claims board must withhold and deduct from

the compensation award any such money that is owed. The substitute amendment
requires the prosecutor of such convictions to provide the claims board with an
accounting of all unpaid deductions, and the claims board must distribute the
deductions to the person to whom they are owed.
This substitute amendment also extends the statute of limitations for a civil
claim for damages brought by a person who was injured because of an intentional tort
that resulted in an earlier criminal conviction of the person who has received
compensation for wrongful imprisonment for a later crime. Under current law, an
injured person must bring a claim for damages due to an intentional tort within three
years after the cause of action accrues or be barred. Under the substitute
amendment, an injured person may bring a claim within three years, or within one
year after a defendant receives compensation for wrongful imprisonment, whichever
is later. If the injured person brings his or her claim more than three years after the
cause of action accrues but within one year after the defendant receives
compensation for wrongful imprisonment, the damages awarded due to the tort may
not exceed 50 percent of the total compensation received for wrongful imprisonment.
In addition, the substitute amendment exempts from taxation the payments
that an individual, or his or her estate, receives from the claims board or from the
state legislature as a result of claims board action, or from the state as payment for
the individual's health insurance premiums.
Health care coverage and other assistance. Under current law, the Group
Insurance Board, attached to the Department of Employee Trust Funds, contracts
on behalf of the state for the purpose of providing health care coverage to state
employees. This substitute amendment permits individuals who receive
compensation from the state for wrongful imprisonment and who are not eligible to
obtain health care coverage from an employer to elect, for up to five years, health care
coverage under plans offered by the Group Insurance Board to state employees
beginning on January 1, 2019. Under the substitute amendment, these individuals
would be required to pay the same health insurance premium amounts that state
employees are required to pay, with the balance of the premium cost paid by the state.
During the time before January 1, 2019, this substitute amendment makes these
individuals eligible for health care benefits through the Medical Assistance program
BadgerCare Plus, if the federal government does not disapprove of the Department
of Health Services providing Medical Assistance to these individuals.
Under the substitute amendment, if a person's conviction for a crime is
reversed, set aside, or vacated on grounds consistent with the person's innocence,
and the person is ordered released from prison by a trial court, the court must grant
the person, upon request, temporary financial assistance, transition assistance from
the Department of Corrections and local aid agencies, and sealing of all records
related to his or her conviction. If the person pursues a successful petition for
wrongful imprisonment, any temporary financial assistance he or she received upon

release from prison is subtracted from any compensation he or she receives for
wrongful imprisonment.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB548-ASA1,1 1Section 1 . 20.505 (4) (d) of the statutes is amended to read:
AB548-ASA1,5,62 20.505 (4) (d) Claims awards. A sum sufficient for payment of awards made
3by the claims board or department of administration under ss. 16.007, 775.05 (4),
4775.06 and 775.11, awards of financial assistance under s. 808.085, and awards made
5by an act of the legislature arising from a claim filed with the claims board which are
6not directed by law or under s. 16.007 (6m) to be paid from another appropriation.
AB548-ASA1,2 7Section 2 . 20.515 (1) (ds) of the statutes is created to read:
AB548-ASA1,5,118 20.515 (1) (ds) Payment of health insurance premiums for individuals who
9receive compensation for wrongful imprisonment.
A sum sufficient to pay the state's
10share of premium costs for health care benefits and the cost of administering the
11benefits for individuals under s. 40.516.
AB548-ASA1,3 12Section 3 . 20.515 (1) (g) of the statutes is created to read:
AB548-ASA1,5,1713 20.515 (1) (g) Benefit and coverage payments; health care coverage for
14individuals who receive compensation for wrongful imprisonment.
All moneys
15received from individuals under s. 40.516 who elect to be included in a health care
16coverage plan under s. 40.51 (6), for the payment of benefits and the cost of
17administering benefits for the individuals.
AB548-ASA1,4 18Section 4 . 40.51 (1) of the statutes is amended to read:
AB548-ASA1,6,219 40.51 (1) The procedures and provisions pertaining to enrollment, premium
20transmitted and coverage of eligible employees and individuals eligible for health

1care coverage under s. 40.516
for health care benefits shall be established by contract
2or rule except as otherwise specifically provided by this chapter.
AB548-ASA1,5 3Section 5 . 40.516 of the statutes is created to read:
AB548-ASA1,6,11 440.516 Health care coverage for individuals who receive
5compensation for wrongful imprisonment.
(1) Beginning on January 1, 2019,
6any individual who receives compensation under s. 775.05 after the effective date of
7this subsection .... [LRB inserts date], may elect coverage under any health care
8coverage plan offered under s. 40.51 (6) for a period equal to the time he or she was
9imprisoned, but not to exceed 5 years. An individual who is eligible to obtain health
10care coverage offered by his or her employer or by the employer of his or her spouse
11may not elect or continue coverage under this subsection.
AB548-ASA1,6,18 12(2) The individual and the state shall jointly pay the full premium cost of health
13care coverage and the cost of administering the benefits under sub. (1). The amount
14that the individual must pay in health insurance premiums shall equal the amount
15required to be paid by state employees, as determined by the administrator of the
16division of personnel management in the department of administration under s.
1740.05 (4) (ah). The remainder of the premium cost for health care coverage for these
18individuals shall be paid from the appropriation account under s. 20.515 (1) (ds).
AB548-ASA1,6 19Section 6 . 71.05 (6) (b) 54. of the statutes is created to read:
AB548-ASA1,7,220 71.05 (6) (b) 54. Any amount received by an individual, or the individual's
21estate, from the claims board under s. 775.05 (4), from the legislature under the
22process described in s. 775.05 (4), from the state as a result of the state's payment of
23an individual's premium costs under s. 40.516 (2) to the extent that the amount is
24recognized by the individual as income, or from a financial assistance award granted

1under s. 808.085, in the taxable year that relates to the year in which the payment
2is received.
AB548-ASA1,7 3Section 7. 227.03 (5) of the statutes is amended to read:
AB548-ASA1,7,74 227.03 (5) This chapter does not apply to proceedings of the claims board,
5except as provided in ss. 775.05 (5), 775.06 (7) and 775.11 (2), and except that
6proceedings under s. 775.05 are subject to this chapter, unless otherwise provided in
7s. 775.05
.
AB548-ASA1,8 8Section 8. 227.43 (1) (bw) of the statutes is created to read:
AB548-ASA1,7,109 227.43 (1) (bw) Assign a hearing examiner to preside over each hearing
10conducted under s. 775.05.
AB548-ASA1,9 11Section 9 . 227.43 (3) (f) of the statutes is created to read:
AB548-ASA1,7,1612 227.43 (3) (f) The administrator of the division of hearings and appeals may
13set the fees to be charged for any services rendered to the claims board by a hearing
14examiner under this section. The fee shall cover the total cost of the services. In no
15case may a fee that is set under this paragraph be imposed on, or passed down to, a
16petitioner described under s. 775.05 (2) (a).
AB548-ASA1,10 17Section 10 . 301.051 of the statutes is created to read:
AB548-ASA1,7,21 18301.051 Wrongful imprisonment; transition plan. Not more than 5 days
19after a court issues an order under s. 808.085 (1) (a) for a plan requested by an
20inmate, the department shall create a transition to release plan for the inmate. The
21plan shall do all of the following:
AB548-ASA1,7,25 22(1) Provide the inmate with a written list of community resources available to
23the inmate upon his or her release from prison, including temporary housing and
24emergency shelters, food banks, education and job assistance, and health care
25services in the county into which the inmate will be released.
AB548-ASA1,8,3
1(2) Provide the inmate with an individual counseling session with a person
2trained by the department or the county into which the inmate will be released to
3assist inmates in the transition to release from prison.
AB548-ASA1,8,6 4(3) Schedule an appointment, set for not later than 2 weeks after the inmate's
5date of release, for the inmate to meet with a social worker or aid program
6administrator for the county into which the inmate will be released.
AB548-ASA1,11 7Section 11. 775.05 (2) of the statutes is renumbered 775.05 (2) (a) and
8amended to read:
AB548-ASA1,8,209 775.05 (2) (a) Any Except as provided in pars. (b) and (c), any person who is
10imprisoned as the result of his or her conviction for a crime in any court of this state,
11of which crime the person claims to be innocent, and who is released from
12imprisonment for that crime
whose conviction has been vacated and who has been
13subsequently acquitted, or whose conviction has been vacated and the charges have
14been dismissed, or who has received a pardon on the basis of innocence, any of which
15occurs
after March 13, 1980, may petition the claims board for compensation for such
16imprisonment. Upon Within 5 days after receipt of the petition, the claims board
17department of administration shall transmit a copy thereof to the prosecutor who
18prosecuted the petitioner and the judge who sentenced the petitioner for the
19conviction which is the subject of the claim, or their successors in office, for the
20information of these persons.
AB548-ASA1,12 21Section 12 . 775.05 (2) (b) and (c) and (2m) of the statutes are created to read:
AB548-ASA1,8,2522 775.05 (2) (b) Paragraph (a) does not apply to a person who is imprisoned as
23the result of his or her conviction for a felony in any court of this state arising from
24the same course of conduct that resulted in conviction for the crime of which the
25person claims to be innocent if the person does not claim to be innocent of that felony.
AB548-ASA1,9,4
1(c) Paragraph (a) does not apply to a person who is convicted of a violent crime
2specified in s. 939.632 (1) (e) 1. or 2. after his or her release from imprisonment. A
3person who is ineligible to petition for compensation under this paragraph is also
4ineligible to receive any award of compensation that has not been paid.
AB548-ASA1,9,7 5(2m) (a) In this subsection, an individual who has the right to inherit assets
6of a person is limited to a surviving spouse or domestic partner, child, parent, or
7sibling, who would have a right to inherit assets of the person under s. 852.01.
AB548-ASA1,9,248 (b) Any individual specified in par. (a) who has the right to inherit assets of a
9person who has the right to petition the claims board for compensation under sub.
10(2) may, within one year after the death of such a person, exercise the rights of the
11person to petition for compensation under sub. (2) (a) on behalf of the deceased
12person. If more than one individual has that right, the individuals having that right
13may file a joint petition or any individual or individuals may file a petition for
14whatever portion of the compensation that would otherwise be payable to the
15deceased person that the individual or individuals would be entitled to receive as an
16inheritance had the award been paid before the death of the decedent. If, at the time
17of death of a person, the person qualified or would qualify to receive compensation
18under sub. (4) but has not been paid, any such individual or individuals may, within
19one year of the death of the person, file a claim with the claims board for
20compensation to be awarded on the decedent's behalf in whatever share of the
21compensation that was payable to the petitioner that the individual or individuals
22would be entitled to receive as an inheritance. The claims board shall pay a claim
23filed by any individual under this subsection if the board determines that the
24individual or individuals are entitled to be paid under this subsection.
AB548-ASA1,10,4
1(c) An individual's right to exercise the rights of a deceased person or to file a
2claim on a decedent's behalf is independent of any right to inherit from the decedent
3under the decedent's will. Any compensation paid to any individual under this
4subsection is not a part of the decedent's estate for purposes of the decedent's will.
AB548-ASA1,13 5Section 13. 775.05 (3) and (4) of the statutes are amended to read:
AB548-ASA1,11,26 775.05 (3) After hearing the evidence on the petition, the claims board Within
75 days after the claims board receives a petition under sub. (2) (a), if the petitioner
8meets the requirements of sub. (2) (a), the department of administration shall refer
9the petition to the division of hearings and appeals. No later than 30 days after the
10petition is filed, the office of the prosecutor who was responsible for prosecuting the
11petitioner may file a written request with the claims board for an evidentiary hearing
12on the petition. The department of administration shall refer the request to the
13division within 5 days after the claims board receives the request. If a timely request
14for a hearing is filed, or if the division concludes that it cannot determine the
15petitioner's eligibility for compensation without a hearing, the division shall hold a
16hearing on the petition no later than 60 days after the petition is filed. With regard
17to any action that is taken under this subsection, the state shall be represented by
18the office of the prosecutor who was responsible for prosecuting the petitioner. If no
19request for a hearing is filed within the time specified in this subsection, and the
20division is able to determine that the petitioner is eligible for compensation without
21a hearing, the division shall decide the matter without a hearing, except that the
22division shall not deny a petition for compensation without affording the petitioner
23an opportunity for a hearing. The division
shall find either that the preponderance
24of
evidence is clear and convincing demonstrates that the petitioner was innocent of
25the crime for which he or she suffered imprisonment, or that the preponderance of

1evidence is not clear and convincing does not demonstrate that he or she was
2innocent.
AB548-ASA1,11,25 3(4) If the claims board division of hearings and appeals finds that the
4preponderance of evidence demonstrates that the petitioner was innocent and that
5he or she did not by his or her act or failure to act contribute to bring about the
6conviction and imprisonment for which he or she seeks compensation, the claims
7board
of the crime for which he or she was imprisoned, the division shall transmit
8its findings to the claims board. The claims board
shall find the amount which will
9equitably compensate the petitioner, not to exceed $25,000 and at a rate of
10compensation not greater than $5,000 of $50,000, or the amount determined under
11sub. (4m) (a), whichever applies,
per year, prorated daily, for the imprisonment.
12Compensation awarded by the claims board In addition, the claims board shall
13include find any amount to which the board finds the petitioner is entitled for
14reasonable, actual attorney fees, together with all costs and disbursements incurred
15by the petitioner in his or her defense, postconviction, and compensation proceedings
16and all fees, surcharges, and restitution paid by the petitioner as a result of his or
17her arrest and imprisonment. The claims board shall subtract any moneys received
18by the petitioner under s. 808.085
. If the claims board finds that the amount it is able
19to award find is not an adequate compensation it shall submit a report specifying an
20amount which it considers adequate to the chief clerk of each house of the legislature,
21for distribution to the legislature under s. 13.172 (2). The claims board shall, subject
22to sub. (4g), award the compensation specified in the decision and order
23disbursement, pursuant to sub. (4d), of the award to the petitioner or any other
24individual who is entitled to receive a payment from the appropriation under s.
2520.505 (4) (d), except that the total amount of the award may not exceed $1,000,000.
AB548-ASA1,14
1Section 14. 775.05 (4c) of the statutes is created to read:
AB548-ASA1,12,62 775.05 (4c) The claims board shall develop and issue a pamphlet regarding
3financial information management services to each petitioner or other individual to
4whom the claims board awards compensation under sub. (4). The pamphlet shall
5include Internet site addresses or other general contact information for publicly
6available financial management tools and resources.
AB548-ASA1,15 7Section 15. 775.05 (4d) of the statutes is created to read:
AB548-ASA1,12,108 775.05 (4d) The claims board may award the compensation specified in the
9decision under sub. (4) in an annuity payable over an amount of time determined by
10the claims board, but not to exceed the time the petitioner was imprisoned.
AB548-ASA1,16 11Section 16 . 775.05 (4g) and (4h) of the statutes are created to read:
AB548-ASA1,12,2012 775.05 (4g) (a) As a condition of eligibility for compensation under sub. (4), a
13petitioner shall automatically assign to the claims board his or her right to any
14settlement, judgment, or award that may be obtained against any 3rd party in any
15federal or state action for damages related to wrongful imprisonment for the crime
16specified in sub. (2) (a). The petition shall, in itself, constitute an assignment by
17operation of law. The assignment shall be considered a statutory lien on any
18settlement, judgment, or award received by the petitioner from a 3rd party in an
19amount equal to the amount of the settlement, judgment, or award, or the amount
20of compensation awarded under sub. (4), whichever is less.
AB548-ASA1,12,2521 (b) If a petitioner obtains, before the claims board awards compensation under
22sub. (4), a final judgment, settlement, or award for damages in a federal or state
23action related to wrongful imprisonment for the crime specified in sub. (2) (a), the
24claims board shall subtract the amount of the judgment, settlement, or award from
25the compensation.
AB548-ASA1,13,9
1(4h) Once the claims board determines the proper compensation award, but
2before the award is disbursed, the claims board shall determine the amount owed,
3if any, by the petitioner for any outstanding restitution, court fees, and fines related
4to any convictions that remain in place and that are not the subject of a finding of
5innocence under this section. The prosecutor of such convictions is responsible for
6providing the claims board with an accounting of all unpaid restitution, court fees,
7and fines. The claims board shall deduct and withhold from the compensation award
8any money owed, based on the accounting, before disbursing the compensation, and
9shall distribute the money withheld to the person to whom it is owed.
AB548-ASA1,17 10Section 17. 775.05 (4m) and (4r) of the statutes are created to read:
AB548-ASA1,13,1611 775.05 (4m) (a) On April 1 of each year, the claims board shall adjust the
12amount of yearly compensation specified in sub. (4) to reflect any changes in the U.S.
13consumer price index for all urban consumers, U.S. city average, as determined by
14the U.S. department of labor, for the 12-month period ending on the preceding
15December 31. The board shall publish the adjusted amount so determined in the
16Wisconsin Administrative Register.
AB548-ASA1,13,1917 (b) On January 1, 2022, and once every 5 years thereafter, the claims board
18shall make a recommendation to the legislature as to whether the dollar amount of
19the maximum award under sub. (4) should be changed.
AB548-ASA1,13,21 20(4r) At any hearing conducted under this section, the petitioner may be
21represented by counsel of his or her own choosing.
AB548-ASA1,18 22Section 18. 775.05 (5) of the statutes is amended to read:
AB548-ASA1,14,223 775.05 (5) The claims board shall keep a complete record of its the proceedings
24in each case petition under this section and of all the evidence related to the petition.

1The findings and decision of the division of hearings and appeals and the award of
2the claims board shall be subject to review as provided in ch. 227.
AB548-ASA1,19 3Section 19 . 808.085 of the statutes is created to read:
AB548-ASA1,14,6 4808.085 Wrongful imprisonment; relief. (1) If a court acts under s. 808.08
5to release a person from confinement in a prison, the person may petition the court
6for any or all of the following:
AB548-ASA1,14,87 (a) A court order directing the department of corrections to create a transition
8to release plan.
AB548-ASA1,14,119 (b) A financial assistance award not to exceed 133 percent of the federal poverty
10level for up to 14 months, or while proceedings under s. 775.05 are pending,
11whichever is shorter.
AB548-ASA1,14,1912 (c) Sealing of all records relating to the case. Records sealed under this section
13shall be available to the person. Records on the consolidated court automation
14program case management system shall be sealed and inaccessible by the public.
15Other records sealed under this section may not be made available for public
16inspection unless the person seeking access to the records files a petition with the
17court for access to the records and the court determines that the benefit to the public
18interest is greater than the harm to the public interest that may result from access
19to those records.
AB548-ASA1,14,23 20(2) The court shall, within 10 days after it receives the petition under sub. (1),
21grant the relief sought if the person's criminal conviction was reversed, set aside, or
22vacated for reasons not inconsistent with the person's innocence of the crime for
23which he or she was convicted.
AB548-ASA1,15,2 24(3) If a person who is granted relief under this section is subsequently convicted
25of the same charges for which he or she was granted relief, or if his or her conviction

1is reinstated, the person shall repay any financial assistance award granted under
2this section and all records related to the case shall be unsealed.
AB548-ASA1,15,8 3(4) To the extent it is not contrary to or inconsistent with federal law, financial
4assistance a person receives pursuant to this section may not be included as income
5for the purpose of determining whether the person is indigent under rules
6promulgated under ch. 977 or for the purpose of determining the person's eligibility
7for any program for which the department of health services or the department of
8children and families provides services, benefits, or other assistance under ch. 49.
AB548-ASA1,20 9Section 20 . 893.57 of the statutes is renumbered 893.57 (1).
AB548-ASA1,21 10Section 21 . 893.57 (2) of the statutes is created to read:
AB548-ASA1,15,1411 893.57 (2) Notwithstanding sub. (1), an action to recover damages for libel,
12slander, assault, battery, invasion of privacy, false imprisonment, or other
13intentional tort brought against a person who has received compensation for a
14wrongful conviction under s. 775.05 shall proceed as follows:
AB548-ASA1,15,1915 (a) An action to recover damages for an intentional tort that resulted in a final
16judgement of conviction for a criminal offense that occurred prior to the offense for
17which the individual has been awarded compensation under s. 775.05 shall be
18brought within 3 years after the cause of action accrues or within one year after
19compensation is awarded under s. 775.05, whichever is later, or be barred.
AB548-ASA1,16,220 (b) If the action to recover damages for an intentional tort is brought later than
213 years after the cause of action accrues but within one year after compensation is
22awarded under s. 775.05, any damages awarded may not exceed 50 percent of the
23compensation awarded under s. 775.05, and any amounts the exonerated person
24receives as an annuity under s. 775.05 (4d) shall not be counted as part of the total

1compensation award but shall be exempt from a damage award for an intentional
2tort.
AB548-ASA1,22 3Section 22 . 977.05 (4) (jr) of the statutes is created to read:
AB548-ASA1,16,64 977.05 (4) (jr) At the request of a person determined by the state public
5defender to be indigent or upon referral of any court, represent the person in
6proceedings under s. 775.05.
AB548-ASA1,23 7Section 23 . 977.05 (4) (jw) of the statutes is created to read:
AB548-ASA1,16,108 977.05 (4) (jw) At the request of an inmate determined by the state public
9defender to be indigent or upon referral of any court, represent the person in
10proceedings under s. 808.085.
AB548-ASA1,24 11Section 24 . Nonstatutory provisions.
AB548-ASA1,16,2312 (1) Medical Assistance for wrongfully imprisoned persons. Notwithstanding
13the eligibility criteria under section 49.471 (4) (a) of the statutes, any individual who
14receives compensation under section 775.05 of the statutes after the effective date
15of this subsection is eligible for the Medical Assistance program under section 49.471
16of the statutes during the period before January 1, 2019. The department of health
17services shall request any approval from the federal department of health and
18human services that is necessary to provide Medical Assistance benefits to those
19individuals. If federal approval is not necessary or if federal approval is received, the
20department of health services shall provide benefits under section 49.471 of the
21statutes to those individuals. If federal approval is not received, the department of
22health services is not required to provide Medical Assistance benefits to those
23individuals.
AB548-ASA1,25 24Section 25. Initial applicability.
AB548-ASA1,17,15
1(1) Except as provided in subsections (2) and (3), this act first applies with
2respect to petitions filed by persons who are released on or after March 13, 1980, from
3imprisonment for crimes of which they claim to be innocent. A person may petition
4for additional compensation if he or she was released from imprisonment on or after
5March 13, 1980, and accepted compensation from this state for wrongful
6imprisonment prior to the effective date of this subsection. A person may not petition
7for additional compensation if he or she was released from imprisonment on or after
8March 13, 1980, has a valid conviction on his or her criminal record for a first degree
9sexual assault that occurred prior to release and is required to comply with lifetime
10reporting requirements under section 301.45 of the statutes for the conviction, and
11accepted compensation from this state for wrongful imprisonment prior to the
12effective date of this subsection. The claims board may, at its discretion, consider the
13petition and may award compensation to the extent payable under section 775.05 of
14the statutes notwithstanding any release signed by the claimant as a condition
15precedent to receiving an initial compensation award.
AB548-ASA1,17,2016 (2) The treatment of section 71.05 (6) (b) 54. of the statutes first applies to
17taxable years beginning on January 1 of the year in which this subsection takes
18effect, except that if this subsection takes effect after July 31, section 71.05 (6) (b) 54.
19of the statutes first applies to taxable years beginning on January 1 of the year
20following the year in which this subsection takes effect.
AB548-ASA1,17,2221 (3) The treatment of section 775.05 (4g) (a) of the statutes first applies to
22petitions filed on or after the effective date of this subsection.
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