Amendment SA1-AB64

AB64-SA1,2,21 13. Page 281, line 2: after that line insert:

AB64-SA1,3,1 “ Section 207e. 20.255 (1) (f) of the statutes is amended to read:

AB64-SA1,3,6 20.255 (1) (f) Assessments of reading readiness. The amounts in the schedule to provide school districts and, independent charter schools under s. 118.40 (2r) and (2x), and the governing bodies of private schools participating in a parental choice program under s. 118.60 or 119.23 with the assessments of reading readiness under s. 118.016.”.

AB64-SA1,3,7 14. Page 281, line 15: after that line insert:

AB64-SA1,3,8 “ Section 208d. 20.255 (2) (ae) of the statutes is amended to read:

AB64-SA1,3,10 20.255 (2) (ae) Sparsity aid. The amounts in the schedule A sum sufficient for sparsity aid to school districts under s. 115.436.”.

AB64-SA1,3,11 15. Page 282, line 6: after that line insert:

AB64-SA1,3,12 “ Section 208q. 20.255 (2) (bq) of the statutes is created to read:

AB64-SA1,3,14 20.255 (2) (bq) Hold harmless aid. A sum sufficient for hold harmless aid to school districts under s. 121.10.”.

AB64-SA1,3,15 16. Page 283, line 5: after “school districts" insert “, private schools,".

AB64-SA1,3,16 17. Page 283, line 5: after that line insert:

AB64-SA1,3,17 “ Section 211m. 20.255 (2) (db) of the statutes is created to read:

AB64-SA1,3,20 20.255 (2) (db) Community and school mental health collaboration grants. The amounts in the schedule for the grant program under s. 115.353 for providing mental health services to pupils in collaboration with community mental health providers.”.

AB64-SA1,3,21 18. Page 283, line 7: after “grants" insert “; 1st class city schools".

AB64-SA1,3,22 19. Page 283, line 8: delete “115.387" and substitute “119.83".

AB64-SA1,3,23 20. Page 283, line 16: delete lines 16 to 19.

AB64-SA1,4,1 21. Page 284, line 18: after that line insert:

AB64-SA1,4,2 “ Section 216o. 20.255 (3) (cp) of the statutes is created to read:

AB64-SA1,4,5 20.255 (3) (cp) Bullying prevention. Annually, the amounts in the schedule for payments to Special Olympics Wisconsin, Inc., for bullying prevention under s. 115.28 (43m).

AB64-SA1,216r Section 216r. 20.255 (3) (ct) of the statutes is created to read:

AB64-SA1,4,8 20.255 (3) (ct) Center for Suicide Awareness. Annually, the amounts in the schedule for payments to the Center for Suicide Awareness under s. 115.28 (44).”.

AB64-SA1,4,9 22. Page 421, line 4: after that line insert:

AB64-SA1,4,10 “ Section 704pq. 39.387 of the statutes is created to read:

AB64-SA1,4,11 39.387 Rural teacher grant program. (1) Definitions. In this section:

AB64-SA1,4,14 (a) “Eligible school district" means a school district whose membership is fewer than 1,000 pupils and whose pupil population density is fewer than 10 pupils per square mile.

AB64-SA1,4,16 (b) “Eligible teacher" means a teacher who meets the eligibility requirements specified in sub. (3).

AB64-SA1,4,20 (2) Establishment of program. There is established, to be administered by the board, a rural teacher grant program to encourage eligible teachers to teach in schools operated by eligible school districts by providing grants of financial assistance to those eligible teachers as provided in sub. (4).

AB64-SA1,4,22 (3) Eligibility. A teacher is eligible for financial assistance as provided under sub. (4) if the teacher meets all of the following requirements:

AB64-SA1,4,23 (a) He or she teaches in a school operated by an eligible school district.

AB64-SA1,5,4 (b) He or she does not appear on the statewide support lien docket under s. 49.854 (2) (b), unless the teacher provides to the board a payment agreement that has been approved by the county child support agency under s. 59.53 (5) and that is consistent with rules promulgated under s. 49.858 (2) (a).

AB64-SA1,5,19 (4) Financial assistance. (a) From the appropriation under s. 20.235 (1) (fr), the board shall grant financial assistance to eligible teachers who are nominated by their school districts for participation in the grant program as provided in par. (b) and who submit claims for that financial assistance as provided in par. (c). The maximum amount of financial assistance that an eligible teacher may receive under this subsection is $1,000 for the first school year, $2,000 for the 2nd school year, $2,000 for the 3rd school year, $2,000 for the 4th school year, and $3,000 for the 5th school year in which the eligible teacher participates in the grant program. An eligible teacher may receive financial assistance under this subsection for no more than 5 school years. An eligible teacher who receives financial assistance under this subsection shall use that financial assistance only for the purpose of repaying student loans incurred to defray the cost of tuition, fees, and expenses for programs of study relating to the teaching profession. The board may provide financial assistance on a prorated basis to an eligible teacher who is employed less than full time.

AB64-SA1,6,2 (b) An eligible school district may nominate an eligible teacher for participation in the grant program by submitting that nomination to the board in a form prescribed by the board. No more than 4 eligible teachers employed by a given eligible school district may participate in the grant program in a given school year. The nomination shall include such information as the board may require to establish that the school district employing the teacher is an eligible school district and that the teacher is an eligible teacher and shall provide any other information the board may require by rule promulgated under sub. (5).

AB64-SA1,6,14 (c) After each year in which an eligible teacher who has been accepted for participation in the grant program teaches in a school operated by an eligible school district, the eligible teacher may submit to the board a claim for financial assistance. The claim shall include the signature of the eligible teacher and of a representative of the school district employing the eligible teacher certifying that during the period for which financial assistance is claimed the school district was an eligible school district and the eligible teacher taught in a school operated by that eligible school district, shall include a commitment by the eligible teacher that he or she will use the financial assistance to repay student loans incurred to defray the cost of tuition, fees, and expenses for programs of study relating to the teaching profession, and shall provide such other information as the board may require by rule promulgated under sub. (5) to verify the claimant's eligibility for financial assistance.

AB64-SA1,6,21 (d) If the board determines that a claimant under par. (c) is eligible to receive financial assistance under this subsection, the board shall provide that assistance, subject to the amounts available in the appropriation account under s. 20.235 (1) (fr). If the amount of financial assistance claimed in a fiscal year exceeds the amounts available in that appropriation account, the board shall prorate the financial assistance paid in that fiscal year in the proportion that the amounts available bear to the total amount of financial assistance payable in that fiscal year.

AB64-SA1,7,2 (5) Rules. The board shall promulgate rules to implement and administer this section. Those rules shall include rules specifying the information a school district must include in a nomination for participation in the grant program under sub. (4) (b) and the information a teacher must include in a claim for financial assistance under sub. (4) (c).”.

AB64-SA1,7,3 23. Page 598, line 21: after that line insert:

AB64-SA1,7,4 “ Section 997jb. 70.32 (1b) of the statutes is created to read:

AB64-SA1,7,7 70.32 (1b) (a) To determine the value of property using generally accepted appraisal methods, the assessor shall consider all of the following as comparable to the property being assessed:

AB64-SA1,7,9 1. Sales or rentals of properties exhibiting the same or a similar highest and best use with placement in the same real estate market segment.

AB64-SA1,7,14 2. Sales or rentals of properties that are similar to the property being assessed with regard to age, condition, use, type of construction, location, design, physical features, and economic characteristics, including similarities in occupancy and the the potential to generate rental income. For purposes of this subdivision, such properties may be found locally, regionally, or nationally.

AB64-SA1,7,16 (b) For purposes of par. (a), a property is not comparable if any of the following applies:

AB64-SA1,7,20 1. At or before the time of sale, the seller places any deed restriction on the property that changes the highest and best use of the property, or prohibits competition, so that it no longer qualifies as a comparable property under par. (a) 1. or 2. and the property being assessed lacks such a restriction.

AB64-SA1,8,2 2. The property is dark property and the property being assessed is not dark property. In this subdivision, “dark property” means property that is vacant or unoccupied beyond the normal period for property in the same real estate market segment. For purposes of this subdivision, what is considered vacant or unoccupied beyond the normal period may vary depending on the property location.

AB64-SA1,8,10 (c) For purposes of par. (a), “highest and best use" means the specific use of the property as of the current assessment date or a higher use to which the property can be expected to be put in before the next assessment date, if the use is legally permissible, physically possible, not speculative, and financially feasible and provides the highest net return. When the current use of a property is the highest and best use of that property, value in the current use equals full market value. In this paragraph, “legally permissible” does not include a conditional use that has not been granted as of the assessment date.

AB64-SA1,8,16 (d) For purposes of par. (a), “real estate market segment” means a pool of potential buyers and sellers that typically buy or sell properties similar to the property being assessed, including potential buyers who are investors or owner-occupants. For purposes of this paragraph, and depending on the type of property being assessed, the pool of potential buyers and sellers may be found locally, regionally, nationally, or internationally.”.

AB64-SA1,8,17 24. Page 609, line 24: delete that line.

AB64-SA1,8,18 25. Page 610, line 1: delete lines 1 to 21.

AB64-SA1,8,20 26. Page 611, line 5: delete “ss. s. 71.02 and 71.08” and substitute “ss. 71.02 and 71.08".

AB64-SA1,8,21 27. Page 611, line 13: delete lines 13 to 25.

AB64-SA1,8,22 28. Page 612, line 1: delete lines 1 to 4.

AB64-SA1,8,23 29. Page 619, line 5: delete lines 5 to 25.

AB64-SA1,8,24 30. Page 620, line 1: delete lines 1 to 25.

AB64-SA1,9,1 31. Page 622, line 3: delete lines 3 to 9.

AB64-SA1,9,2 32. Page 622, line 16: delete lines 16 to 20.

AB64-SA1,9,3 33. Page 623, line 3: delete lines 3 to 5.

AB64-SA1,9,4 34. Page 623, line 6: delete lines 6 to 11.

AB64-SA1,9,5 35. Page 625, line 7: after that line insert:

AB64-SA1,9,6 “ Section 1047e. 71.07 (9e) (af) (intro.) of the statutes is amended to read:

AB64-SA1,9,12 71.07 (9e) (af) (intro.) For taxable years beginning after December 31, 1995, and before January 1, 2011, and for the taxable years beginning after December 31, 2017, any natural person may credit against the tax imposed under s. 71.02 an amount equal to one of the following percentages of the federal basic earned income credit for which the person is eligible for the taxable year under section 32 (b) (1) (A) to (C) of the Internal Revenue Code:

AB64-SA1,1047f Section 1047f. 71.07 (9e) (aj) (intro.) of the statutes is amended to read:

AB64-SA1,9,18 71.07 (9e) (aj) (intro.) For taxable years beginning after December 31, 2010, and before January 1, 2018, an individual may credit against the tax imposed under s. 71.02 an amount equal to one of the following percentages of the federal basic earned income credit for which the person is eligible for the taxable year under section 32 (b) (1) (A) to (C) of the Internal Revenue Code:”.

AB64-SA1,9,19 36. Page 625, line 8: delete lines 8 to 25.

AB64-SA1,9,20 37. Page 626, line 1: delete lines 1 to 12.

AB64-SA1,9,22 38. Page 626, line 19: delete the material beginning with that line and ending with the material on page 628, line 14.

AB64-SA1,9,23 39. Page 648, line 12: delete lines 12 to 18.

AB64-SA1,10,1 40. Page 660, line 24: delete that line.

AB64-SA1,10,2 41. Page 661, line 1: delete lines 1 to 6.

AB64-SA1,10,4 42. Page 662, line 3: delete the material beginning with that line and ending with page 666, line 3.

AB64-SA1,10,5 43. Page 666, line 3: after that line insert:

AB64-SA1,10,6 “ Section 1120d. 71.54 (1) (g) (intro.) of the statutes is amended to read:

AB64-SA1,10,9 71.54 (1) (g) 2012 and thereafter to 2017. (intro.) The amount of any claim filed in 2012 and thereafter to 2017 and based on property taxes accrued or rent constituting property taxes accrued during the previous year is limited as follows:

AB64-SA1,1120e Section 1120e. 71.54 (1) (h) of the statutes is created to read:

AB64-SA1,10,13 71.54 (1) (h) 2018 and thereafter. Subject to sub. (2m), the amount of any claim filed in 2018 and thereafter and based on property taxes accrued or rent constituting property taxes accrued during the previous year is limited as follows:

AB64-SA1,10,16 1. If the household income was $8,060 or less in the year to which the claim relates, the claim is limited to 80 percent of the property taxes accrued or rent constituting property taxes accrued or both in that year on the claimant's homestead.

AB64-SA1,10,21 2. If the household income was more than $8,060 in the year to which the claim relates, the claim is limited to 80 percent of the amount by which the property taxes accrued or rent constituting property taxes accrued or both in that year on the claimant's homestead exceeds 8.785 percent of the household income exceeding $8,060.

AB64-SA1,10,23 3. No credit may be allowed if the household income of a claimant exceeds $24,680.

AB64-SA1,1120f Section 1120f. 71.54 (2) (b) 4. of the statutes is amended to read:

AB64-SA1,11,2 71.54 (2) (b) 4. In calendar years 2011 or any subsequent calendar year to 2016, $1,460.

AB64-SA1,1120g Section 1120g. 71.54 (2) (b) 5. of the statutes is created to read:

AB64-SA1,11,5 71.54 (2) (b) 5. Subject to sub. (2m), in calendar year 2017 or any subsequent calendar year, $1,460.

AB64-SA1,1120h Section 1120h. 71.54 (2m) of the statutes is amended to read:

AB64-SA1,11,24 71.54 (2m) Indexing for inflation; 2010 2017 and thereafter. (a) For calendar years beginning after December 31, 2009, and before January 1, 2011 2016, the dollar amounts of the threshold income under sub. (1) (f) (h) 1. and 2., the maximum household income under sub. (1) (f) (h) 3. and the maximum property taxes under sub. (2) (b) 3. 5. shall be increased each year by a percentage equal to the percentage change between the U.S. consumer price index for all urban consumers, U.S. city average, for the 12-month average of the U.S. consumer price index for the month of August of the year before the previous year through the month of July of the previous year and the U.S. consumer price index for all urban consumers, U.S. city average, for the 12-month average of the U.S. consumer price index for August 2007 through July 2008, as determined by the federal department of labor, except that the adjustment may occur only if the percentage is a positive number. Each amount that is revised under this paragraph shall be rounded to the nearest multiple of $10 if the revised amount is not a multiple of $10 or, if the revised amount is a multiple of $5, such an amount shall be increased to the next higher multiple of $10. The department of revenue shall annually adjust the changes in dollar amounts required under this paragraph and incorporate the changes into the income tax forms and instructions.

AB64-SA1,12,6 (b) The department of revenue shall annually adjust the slope under sub. (1) (f) (h) 2. such that, as a claimant's income increases from the threshold income as calculated under par. (a), to an amount that exceeds the maximum household income as calculated under par. (a), the credit that may be claimed is reduced to $0 and the department of revenue shall incorporate the changes into the income tax forms and instructions.”.

AB64-SA1,12,7 44. Page 671, line 23: delete lines 23 to 25.

AB64-SA1,12,8 45. Page 672, line 1: delete lines 1 to 13.

AB64-SA1,12,9 46. Page 696, line 13: after that line insert:

AB64-SA1,12,10 “ Section 1210q. 79.10 (4) of the statutes is amended to read:

AB64-SA1,12,14 79.10 (4) School levy tax credit. Except as provided in sub. (5m), the amount appropriated under s. 20.835 (3) (b) shall be distributed to municipalities in proportion to their share of the sum of average school tax levies for all municipalities. No municipality shall receive a payment under this subsection after 2018.

AB64-SA1,1210r Section 1210r. 79.10 (5m) of the statutes is amended to read: