SB70-SSA2,321,125 66.0602 (3) (d) 2. The limit otherwise applicable under this section does not
6apply to amounts levied by a political subdivision for the payment of any general
7obligation debt service, including debt service on debt issued or reissued to fund or
8refund outstanding obligations of the political subdivision, interest on outstanding
9obligations of the political subdivision, or the payment of related issuance costs or
10redemption premiums, authorized on or after July 1, 2005, and secured by the full
11faith and credit of the political subdivision. This subdivision does not apply to the
12town of Sanborn in Ashland County.
SB70-SSA2,321 13Section 321. 70.11 (47) of the statutes is created to read:
SB70-SSA2,321,1714 70.11 (47) Cranberry research and educational station. All property owned
15or leased by an entity that is exempt from taxation under section 501 (c) (3) of the
16Internal Revenue Code and that is used primarily for research and educational
17activities associated with commercial cranberry production.
SB70-SSA2,322 18Section 322 . 70.119 (2) of the statutes is amended to read:
SB70-SSA2,321,2119 70.119 (2) The department shall make reasonable payments for municipal
20services pursuant to the procedures specified in subs. (4), (5) and, (6), and (6m),
21except as provided in sub. (9).
SB70-SSA2,323 22Section 323 . 70.119 (6m) of the statutes is created to read:
SB70-SSA2,321,2523 70.119 (6m) In negotiating and computing the proposed payments to a
24municipality, the department may not consider the municipality's receipt of a grant
25under s. 45.58 to be a payment for municipal services.
SB70-SSA2,324
1Section 324. 70.119 (7) (a) of the statutes is amended to read:
SB70-SSA2,322,82 70.119 (7) (a) The department shall make payment from the appropriation
3under s. 20.835 (5) (a) (r) for municipal services provided by municipalities to state
4facilities. If the appropriation under s. 20.835 (5) (a) (r) is insufficient to pay the full
5amount under sub. (6) in any one year, the department shall prorate payments
6among the municipalities entitled thereto. The University of Wisconsin Hospitals
7and Clinics Authority shall make payment for municipal services provided by
8municipalities to facilities of the authority described in s. 70.11 (38).
SB70-SSA2,325 9Section 325 . 71.05 (1) (i) of the statutes is created to read:
SB70-SSA2,322,1410 71.05 (1) (i) Commercial loans. Income from a tax-option corporation that is
11a financial institution, as defined in s. 69.30 (1) (b), including interest, fees, and
12penalties, derived from a commercial loan of $5,000,000 or less provided to a person
13residing or located in this state and used primarily for a business or agricultural
14purpose.
SB70-SSA2,326 15Section 326. 71.06 (1q) (a) of the statutes is amended to read:
SB70-SSA2,322,1816 71.06 (1q) (a) On all taxable income from $0 to $7,500, 4.40 percent, except that
17for taxable years beginning after December 31, 2013, 4.0 percent and except that the
18rate is 3.50 percent for taxable years beginning after December 31, 2022
.
SB70-SSA2,327 19Section 327. 71.06 (1q) (b) of the statutes is amended to read:
SB70-SSA2,322,2320 71.06 (1q) (b) On all taxable income exceeding $7,500 but not exceeding
21$15,000, 5.84 percent, except that for taxable years beginning after December 31,
222018, 5.21 percent and except that the rate is 4.40 percent for taxable years
23beginning after December 31, 2022
.
SB70-SSA2,328 24Section 328. 71.06 (1q) (c) of the statutes is amended to read:
SB70-SSA2,323,4
171.06 (1q) (c) On all taxable income exceeding $15,000 but not exceeding
2$225,000, 6.27 percent, except that for taxable years beginning after December 31,
32020, 5.30 percent and except that the rate is 4.40 percent for taxable years
4beginning after December 31, 2022
.
SB70-SSA2,329 5Section 329. 71.06 (1q) (d) of the statutes is amended to read:
SB70-SSA2,323,76 71.06 (1q) (d) On all taxable income exceeding $225,000, 7.65 percent, except
7that the rate is 6.50 percent for taxable years beginning after December 31, 2022
.
SB70-SSA2,330 8Section 330. 71.06 (2) (i) 1. of the statutes is amended to read:
SB70-SSA2,323,119 71.06 (2) (i) 1. On all taxable income from $0 to $10,000, 4.40 percent, except
10that for taxable years beginning after December 31, 2013, 4.0 percent and except that
11the rate is 3.50 percent for taxable years beginning after December 31, 2022
.
SB70-SSA2,331 12Section 331. 71.06 (2) (i) 2. of the statutes is amended to read:
SB70-SSA2,323,1613 71.06 (2) (i) 2. On all taxable income exceeding $10,000 but not exceeding
14$20,000, 5.84 percent, except that for taxable years beginning after December 31,
152018, 5.21 percent and except that the rate is 4.40 percent for taxable years
16beginning after December 31, 2022
.
SB70-SSA2,332 17Section 332. 71.06 (2) (i) 3. of the statutes is amended to read:
SB70-SSA2,323,2118 71.06 (2) (i) 3. On all taxable income exceeding $20,000 but not exceeding
19$300,000, 6.27 percent, except that for taxable years beginning after December 31,
202020, 5.30 percent and except that the rate is 4.40 percent for taxable years
21beginning after December 31, 2022
.
SB70-SSA2,333 22Section 333. 71.06 (2) (i) 4. of the statutes is amended to read:
SB70-SSA2,323,2423 71.06 (2) (i) 4. On all taxable income exceeding $300,000, 7.65 percent, except
24that the rate is 6.50 percent for taxable years beginning after December 31, 2022
.
SB70-SSA2,334 25Section 334. 71.06 (2) (j) 1. of the statutes is amended to read:
SB70-SSA2,324,3
171.06 (2) (j) 1. On all taxable income from $0 to $5,000, 4.40 percent, except that
2for taxable years beginning after December 31, 2013, 4.0 percent and except that the
3rate is 3.50 percent for taxable years beginning after December 31, 2022
.
SB70-SSA2,335 4Section 335. 71.06 (2) (j) 2. of the statutes is amended to read:
SB70-SSA2,324,85 71.06 (2) (j) 2. On all taxable income exceeding $5,000 but not exceeding
6$10,000, 5.84 percent, except that for taxable years beginning after December 31,
72018, 5.21 percent and except that the rate is 4.40 percent for taxable years
8beginning after December 31, 2022
.
SB70-SSA2,336 9Section 336. 71.06 (2) (j) 3. of the statutes is amended to read:
SB70-SSA2,324,1310 71.06 (2) (j) 3. On all taxable income exceeding $10,000 but not exceeding
11$150,000, 6.27 percent, except that for taxable years beginning after December 31,
122020, 5.30 percent and except that the rate is 4.40 percent for taxable years
13beginning after December 31, 2022
.
SB70-SSA2,337 14Section 337. 71.06 (2) (j) 4. of the statutes is amended to read:
SB70-SSA2,324,1615 71.06 (2) (j) 4. On all taxable income exceeding $150,000, 7.65 percent, except
16that the rate is 6.50 percent for taxable years beginning after December 31, 2022
.
SB70-SSA2,338 17Section 338 . 71.07 (4k) (e) 2. a. of the statutes is amended to read:
SB70-SSA2,325,318 71.07 (4k) (e) 2. a. For taxable years beginning before January 1, 2021, the
19amount of the claim not used to offset the tax due, not to exceed 10 percent of the
20allowable amount of the claim under par. (b) 4., 5., or 6., shall be certified by the
21department of revenue to the department of administration for payment by check,
22share draft, or other draft drawn from the appropriation account under s. 20.835 (2)
23(d). For subsequent taxable years beginning after December 31, 2020 and before
24January 1, 2024
, the amount of the claim not used to offset the tax due, up to 15
25percent of the allowable amount of the claim under par. (b) 4., 5., or 6., shall be

1certified by the department of revenue to the department of administration for
2payment by check, share draft, or other draft drawn from the appropriation account
3under s. 20.835 (2) (d).
SB70-SSA2,339 4Section 339 . 71.07 (4k) (e) 2. ad. of the statutes is created to read:
SB70-SSA2,325,105 71.07 (4k) (e) 2. ad. For taxable years beginning after December 31, 2023, the
6amount of the claim not used to offset the tax due, not to exceed 25 percent of the
7allowable amount of the claim under par. (b) 4., 5., or 6., shall be certified by the
8department of revenue to the department of administration for payment by check,
9share draft, or other draft drawn from the appropriation account under s. 20.835 (2)
10(d).
SB70-SSA2,340 11Section 340 . 71.07 (4k) (e) 2. b. of the statutes is amended to read:
SB70-SSA2,325,1712 71.07 (4k) (e) 2. b. The amount of the claim not used to offset the tax due and
13not certified for payment under subd. 2. a. or 2. ad. may be carried forward and
14credited against Wisconsin income taxes otherwise due for the following 15 taxable
15years to the extent not offset by these taxes otherwise due in all intervening years
16between the year in which the expense was incurred and the year in which the
17carry-forward credit is claimed.
SB70-SSA2,341 18Section 341 . 71.26 (1) (i) of the statutes is created to read:
SB70-SSA2,325,2219 71.26 (1) (i) Commercial loans. Income of a financial institution, as defined in
20s. 69.30 (1) (b), including interest, fees, and penalties, derived from a commercial loan
21of $5,000,000 or less provided to a person residing or located in this state and used
22primarily for a business or agricultural purpose.
SB70-SSA2,342 23Section 342 . 71.28 (4) (k) 1. b. of the statutes is amended to read:
SB70-SSA2,326,424 71.28 (4) (k) 1. b. For taxable years beginning after December 31, 2020 and
25before January 1, 2024
, the amount of the claim not used to offset the tax due, up to

115 percent of the allowable amount of the claim under par. (ad) 4., 5., or 6., shall be
2certified by the department of revenue to the department of administration for
3payment by check, share draft, or other draft drawn from the appropriation account
4under s. 20.835 (2) (d).
SB70-SSA2,343 5Section 343 . 71.28 (4) (k) 1. c. of the statutes is created to read:
SB70-SSA2,326,116 71.28 (4) (k) 1. c. For taxable years beginning after December 31, 2023, the
7amount of the claim not used to offset the tax due, not to exceed 25 percent of the
8allowable amount of the claim under par. (ad) 4., 5., or 6., shall be certified by the
9department of revenue to the department of administration for payment by check,
10share draft, or other draft drawn from the appropriation account under s. 20.835 (2)
11(d).
SB70-SSA2,344 12Section 344 . 71.47 (4) (k) 1. b. of the statutes is amended to read:
SB70-SSA2,326,1813 71.47 (4) (k) 1. b. For taxable years beginning after December 31, 2020 and
14before January 1, 2024
, the amount of the claim not used to offset the tax due, up to
1515 percent of the allowable amount of the claim under par. (ad) 4., 5., or 6., shall be
16certified by the department of revenue to the department of administration for
17payment by check, share draft, or other draft drawn from the appropriation account
18under s. 20.835 (2) (d).
SB70-SSA2,345 19Section 345 . 71.47 (4) (k) 1. c. of the statutes is created to read:
SB70-SSA2,326,2520 71.47 (4) (k) 1. c. For taxable years beginning after December 31, 2023, the
21amount of the claim not used to offset the tax due, not to exceed 25 percent of the
22allowable amount of the claim under par. (ad) 4., 5., or 6., shall be certified by the
23department of revenue to the department of administration for payment by check,
24share draft, or other draft drawn from the appropriation account under s. 20.835 (2)
25(d).
SB70-SSA2,346
1Section 346. 71.78 (4) (m) of the statutes is amended to read:
SB70-SSA2,327,72 71.78 (4) (m) The chief executive officer of the Wisconsin Economic
3Development Corporation and employees of the corporation to the extent necessary
4to administer the development zone program tax benefit programs under subch. II
5of
ch. 238, including review of tax benefit applications, compliance with tax benefit
6certifications, and confirming the amount of tax benefits used for purposes of
7revoking tax benefits
.
SB70-SSA2,347 8Section 347. 71.78 (5) of the statutes is amended to read:
SB70-SSA2,327,139 71.78 (5) Agreement with department. Copies of returns and claims specified
10in sub. (1) and related schedules, exhibits, writings or audit reports shall not be
11furnished to the persons listed under sub. (4), except persons under sub. (4) (e), (k),
12(m), (n), (o) and (q) or under an agreement between the department of revenue and
13another agency of government.
SB70-SSA2,348 14Section 348 . 77.54 (55) of the statutes is amended to read:
SB70-SSA2,327,1615 77.54 (55) The sales price from the police and fire protection 911 fee imposed
16under s. 196.025 (6).
SB70-SSA2,349 17Section 349 . 77.54 (70) of the statutes is created to read:
SB70-SSA2,328,418 77.54 (70) (a) The sales price from the sale of and the storage, use, or other
19consumption of tangible personal property, regardless of whether the property is
20affixed to or incorporated into real property, and property under s. 77.52 (1) (c), used
21exclusively for the development, construction, renovation, expansion, replacement,
22repair, or operation of a qualified data center, as defined in s. 238.40 (1) (b), including
23computer server equipment and the chassis for such equipment; networking
24equipment; switches; racks; fiber-optic cabling, copper cabling, and other cabling,
25including cabling used to connect one or more qualified data centers; trays; conduit;

1substations; uninterruptible energy equipment; supplies; fuel piping and storage;
2duct banks; switches; switchboards; batteries; testing equipment; backup
3generation equipment; modular data centers and preassembled components;
4monitoring equipment; and security systems.
SB70-SSA2,328,125 (b) The sales price from the sales of and the storage, use, or other consumption
6of tangible personal property or property under s. 77.52 (1) (c) used in the
7development, construction, renovation, expansion, replacement, or repair of a water
8cooling or conservation system used exclusively to cool or conserve water for one or
9more qualified data centers, as defined in s. 238.40 (1) (b), including chillers,
10mechanical equipment, refrigerant piping, fuel piping and storage, adiabatic and
11free cooling systems, cooling towers, water softeners, air handling units, indoor
12direct exchange units, fans, ducting, and filters.
SB70-SSA2,328,1813 (c) The sales price from the sale of and the storage, use, or other consumption
14of tangible personal property or property under s. 77.52 (1) (c) sold to a construction
15contractor that, in fulfillment of a real property construction activity, transfers the
16tangible personal property or property under s. 77.52 (1) (c) to a qualified data center,
17as defined in s. 238.40 (1) (b), if such tangible personal property or property under
18s. 77.52 (1) (c) becomes a component of the qualified data center.
SB70-SSA2,328,2019 (d) The sales price from the sale of electricity used at a qualified data center,
20as defined in s. 238.40 (1) (b).
SB70-SSA2,350 21Section 350. 77.61 (4) (c) of the statutes is amended to read:
SB70-SSA2,329,822 77.61 (4) (c) For reporting the sales tax and collecting and reporting the use tax
23imposed on the retailer under s. 77.53 (3) and the accounting connected with it,
24retailers, not including certified service providers that receive compensation under
25s. 73.03 (61) (h), may deduct 0.5 0.75 percent of those taxes payable or $10 for that

1reporting period required under s. 77.58 (1) and not more than $1,000 $8,000 for that
2reporting period, whichever is greater, but not more than the amount of the sales
3taxes or use taxes that is payable under ss. 77.52 and 77.53 (3) for that reporting
4period required under s. 77.58 (1), as administration expenses if the payment of the
5taxes is not delinquent. For purposes of calculating the retailer's discount under this
6paragraph, the taxes on retail sales reported by retailers under subch. V, including
7taxes collected and remitted as required under s. 77.785, shall be included if the
8payment of those taxes is not delinquent.
SB70-SSA2,351 9Section 351. 77.705 of the statutes is amended to read:
SB70-SSA2,329,20 1077.705 Adoption by resolution; baseball park district. A local
11professional baseball park district created under subch. III of ch. 229, by resolution
12under s. 229.68 (15), may impose a sales tax and a use tax under this subchapter at
13a rate of no more than 0.1 percent of the sales price or purchase price. Those taxes
14may be imposed only in their entirety. The resolution shall be effective on the first
15January 1, April 1, July 1, or October 1 that begins at least 120 days after the
16adoption of the resolution. Any moneys transferred from the appropriation account
17under s. 20.566 (1) (gd) to the appropriation account under s. 20.835 (4) (gb) shall be
18used exclusively to retire the district's debt.
Any moneys received under s. 341.14
19(6r) (b) 13. b. and credited to the appropriation account under s. 20.835 (4) (gb) shall
20be used exclusively to retire the district's debt.
SB70-SSA2,352 21Section 352. 77.706 of the statutes is amended to read:
SB70-SSA2,330,6 2277.706 Adoption by resolution; football stadium district. A local
23professional football stadium district created under subch. IV of ch. 229, by
24resolution under s. 229.824 (15), may impose a sales tax and a use tax under this
25subchapter at a rate of 0.5 percent of the sales price or purchase price. Those taxes

1may be imposed only in their entirety. The imposition of the taxes under this section
2shall be effective on the first January 1, April 1, July 1, or October 1 that begins at
3least 120 days after the certification of the approval of the resolution by the electors
4in the district's jurisdiction under s. 229.824 (15). Any moneys transferred from the
5appropriation account under s. 20.566 (1) (ge) to the appropriation account under s.
620.835 (4) (ge) shall be used exclusively to retire the district's debt.
SB70-SSA2,353 7Section 353. 77.76 (3r) of the statutes, as created by 2023 Wisconsin Act 12,
8is amended to read:
SB70-SSA2,330,249 77.76 (3r) The From the appropriation under s. 20.835 (4) (gi), the department
10shall distribute 98.25 percent of the municipality taxes reported for each enacting
11municipality, minus the municipality portion of the retailers' discounts, to the
12municipality and shall indicate the taxes reported by each taxpayer, no later than
1375 days following the last day of the calendar quarter in which such amounts were
14reported. In this subsection, the “municipality portion of the retailers' discount" is
15the amount determined by multiplying the total retailers' discount by a fraction the
16numerator of which is the gross municipality sales and use taxes payable and the
17denominator of which is the sum of the gross state and municipality sales and use
18taxes payable. The municipality taxes distributed shall be increased or decreased
19to reflect subsequent refunds, audit adjustments, and all other adjustments of the
20municipality taxes previously distributed. Interest paid on refunds of municipality
21sales and use taxes shall be paid from the appropriation under s. 20.835 (4) (gi) at
22the rate paid by this state under s. 77.60 (1) (a). Any municipality receiving a report
23under this subsection is subject to the duties of confidentiality to which the
24department of revenue is subject under s. 77.61 (5) and (6).
SB70-SSA2,354 25Section 354 . 79.038 (1) (em) of the statutes is created to read:
SB70-SSA2,331,3
179.038 (1) (em) The department of revenue shall certify the amounts of grants
2awarded under par. (a) to the department of administration, and the department of
3administration shall pay the amount of the grants awarded under par. (a).
SB70-SSA2,355 4Section 355. 79.038 (2) of the statutes, as created by 2023 Wisconsin Act 12,
5is renumbered 79.038 (2) (a).
SB70-SSA2,356 6Section 356 . 79.038 (2) (b) of the statutes is created to read:
SB70-SSA2,331,97 79.038 (2) (b) The department of revenue shall certify the amounts of grants
8awarded under par. (a) to the department of administration, and the department of
9administration shall pay the amount of the grants awarded under par. (a).
SB70-SSA2,357 10Section 357. 79.04 (7) (a) of the statutes is amended to read:
SB70-SSA2,331,2411 79.04 (7) (a) Beginning with payments in 2005, if a production plant, as
12described in sub. (6) (a), other than a nuclear-powered production plant, is built on
13the site of, or on a site adjacent to, an existing or decommissioned production plant;
14or is built on a site purchased by a public utility before January 1, 1980, that was
15identified in an advance plan as a proposed site for a production plant; or is built on,
16or on a site adjacent to, brownfields, as defined in s. 238.13 (1) (a) or s. 560.13 (1) (a),
172009 stats., after December 31, 2003, and has a name-plate capacity of at least one
18megawatt, each municipality and county in which such a production plant is located
19shall receive annually from the public utility account a payment in an amount that
20is equal to the number of megawatts that represents the production plant's
21name-plate capacity, multiplied by $600. Beginning with payments in 2024, the
22amount of the payments made under this paragraph shall be equal to the number
23of megawatts that represents the production plant's name-plate capacity, multiplied
24by $900.
SB70-SSA2,358 25Section 358. 79.04 (7) (c) 1. of the statutes is amended to read:
SB70-SSA2,332,10
179.04 (7) (c) 1. Except as provided in subd. 2., beginning with payments in 2005,
2if a production plant, as described in sub. (6) (a), that derives energy from an
3alternative energy resource is built after December 31, 2003, and has a name-plate
4capacity of at least one megawatt, each municipality and county in which such a
5production plant is located shall receive annually from the public utility account a
6payment in an amount that is equal to the number of megawatts that represents the
7production plant's name-plate capacity, multiplied by $1,000. Beginning with
8payments in 2024, the amount of the payments made under this subdivision shall
9be equal to the number of megawatts that represents the production plant's
10name-plate capacity, multiplied by $1,500.
SB70-SSA2,359 11Section 359 . 79.05 (title) of the statutes is amended to read:
SB70-SSA2,332,12 1279.05 (title) Expenditure restraint incentive program.
SB70-SSA2,360 13Section 360 . 79.0965 (4) of the statutes is created to read:
SB70-SSA2,332,1714 79.0965 (4) The department of revenue shall certify the amount of the payment
15due each taxing jurisdiction under sub. (1) to the department of administration, and
16the department of administration shall make the payment on or before the first
17Monday in May.
SB70-SSA2,361 18Section 361. 79.10 (7m) (a) 1. of the statutes is renumbered 79.10 (7m) (a) 1.
19(intro.) and amended to read:
SB70-SSA2,332,2220 79.10 (7m) (a) 1. (intro.) Except as provided in par. (cm), the amount
21determined under sub. (4) shall be distributed by the department of administration
22to the counties on the 4th Monday in July., except as follows:
SB70-SSA2,362 23Section 362. 79.10 (7m) (a) 1. a. of the statutes is created to read:
SB70-SSA2,333,224 79.10 (7m) (a) 1. a. In the 2023-24 fiscal year, the department of
25administration shall distribute $940,000,000 on the 4th Monday in July 2023,

1related to the 2022 property tax levies, and $255,000,000 on the first Monday in May
22024, related to the 2023 property tax levies.
SB70-SSA2,363 3Section 363. 79.10 (7m) (a) 1. b. of the statutes is created to read:
SB70-SSA2,333,114 79.10 (7m) (a) 1. b. In the 2024-25 fiscal year, the department of
5administration shall distribute $940,000,000 on the 4th Monday in July 2024,
6related to the 2023 property tax levies, and $335,000,000 on the first Monday in May
72025, related to the 2024 property tax levies. In each fiscal year thereafter, the
8department of administration shall distribute $940,000,000 on the 4th Monday in
9July, related to the property tax levies of the calendar year immediately preceding
10the distribution, and $335,000,000 on the first Monday in May, related to the
11property tax levies of the calendar year immediately preceding the distribution.
Loading...
Loading...