AB571,6,1615 20.835 (2) (cb) Sales and use tax individual income tax credit. A sum sufficient
16to make the payments under s. 71.07 (5d).
AB571, s. 6 17Section 6. 25.90 of the statutes is created to read:
AB571,6,20 1825.90 Public school aid fund. There is established a separate nonlapsible
19trust fund designated the public school aid fund consisting of 41 percent of all
20revenue from sales and use taxes.
AB571, s. 7 21Section 7. 65.90 (7) of the statutes is created to read:
AB571,6,2522 65.90 (7) The total amount in a school district's fund balance in any fiscal year
23may not exceed an amount equal to 18 percent of the school district's budget in that
24fiscal year. In this subsection, "fund balance" means the difference between fund
25assets and fund liabilities, as determined by the department of public instruction.
AB571, s. 8
1Section 8. 67.03 (1) (a) and (b) of the statutes are amended to read:
AB571,7,102 67.03 (1) (a) Except as provided in s. 67.01 (9), municipalities may borrow
3money and issue municipal obligations therefor only for the purposes and by the
4procedure specified in this chapter. The aggregate amount of indebtedness,
5including existing indebtedness, of any municipality shall not exceed 5% of the value
6of the taxable property located in the municipality as equalized for state purposes
7except that the aggregate amount of indebtedness of any school district that offers
8no less than grades 1 to 12 and that at the time of incurring the debt is eligible to
9receive state aid under s. 121.08 121.085 shall not exceed 10% of the equalized value
10of the taxable property located in the school district.
AB571,7,1511 (b) Any school district about to incur indebtedness may apply to the state
12superintendent of public instruction for, and the state superintendent may issue, a
13certificate as to the eligibility of the school district to receive state aid under s. 121.08
14121.085, which certificate shall be conclusive as to such eligibility for 30 days, but
15not beyond the next June 30.
AB571, s. 9 16Section 9. 67.03 (1) (c) of the statutes is created to read:
AB571,7,2017 67.03 (1) (c) No municipality may incur indebtedness in an amount that would
18require the governing body of the municipality to levy a tax for school purposes at a
19rate that exceeds 3 mills unless the department of public instruction approves a
20higher levy rate under s. 120.145 (1) (b).
AB571, s. 10 21Section 10. 67.05 (6a) (a) 2. (intro.) of the statutes is amended to read:
AB571,8,522 67.05 (6a) (a) 2. (intro.) Except as provided under pars. (b) and (c) and, subs.
23(7) and (15), and s. 121.086, if the board of any school district, or the electors at a
24regularly called school district meeting, by a majority vote adopt an initial resolution
25to raise an amount of money by a bond issue, the school district clerk shall, within

110 days, publish notice of such adoption as a class 1 notice under ch. 985 or post the
2notice as provided under s. 10.05. The notice shall state the maximum amount
3proposed to be borrowed, the purpose of the borrowing, that the resolution was
4adopted under this subdivision and the place where and the hours during which the
5resolution may be inspected. The school board shall also do one of the following:
AB571, s. 11 6Section 11. 71.07 (5d) of the statutes is created to read:
AB571,8,107 71.07 (5d) Sales and use tax individual income tax credit. (a) Definition. In
8this subsection, "claimant" means an individual who files a claim under this
9subsection and who rents his or her principal dwelling, in this state, for the entire
10taxable year to which his or her claim relates.
AB571,8,1911 (b) Filing claims. Subject to the limitations provided in this subsection, a
12claimant may claim as a credit against the tax imposed under s. 71.02 the amount
13of any sales taxes imposed under s. 77.52 and use taxes imposed under s. 77.53 that
14the claimant paid in the taxable year to which the claim relates. If the allowable
15amount of the claim under this subsection exceeds the income taxes otherwise due
16on the claimant's income, the amount of the claim that is not used to offset those taxes
17shall be certified by the department of revenue to the department of administration
18for payment by check, share draft, or other draft drawn from the appropriation under
19s. 20.835 (2) (cb).
AB571,8,2220 (c) Limitations. 1. Except as provided in subd. 2., the maximum credit that may
21be claimed under this subsection by a claimant in each year to which the claim relates
22is one of the following amounts:
AB571,8,2423 a. For taxable years beginning after December 31, 2003, and before January
241, 2006, $500.
AB571,9,2
1b. For taxable years beginning after December 31, 2005, and before January
21, 2007, $250.
AB571,9,43 c. For taxable years beginning after December 31, 2006, and before January
41, 2008, $125.
AB571,9,75 2. If a married couple files separately, except for a spouse who files as head of
6household, each spouse may claim up to 50 percent of the amount specified in subd.
71.
AB571,9,98 3. Only one claimant per household, as defined in s. 71.52 (4), per year, may
9claim the credit under this subsection.
AB571,9,1310 4. If more than one renter of a principal dwelling is eligible to claim the credit
11under this subsection, the renters may determine between them as to who the
12claimant is. If they are unable to agree, the matter shall be referred to the secretary
13of revenue and the secretary's decision is final.
AB571,9,1514 5. No credit may be allowed under this subsection unless it is claimed within
15the time period under s. 71.75 (2).
AB571,9,2016 (d) Administration. The department may enforce the credit under this
17subsection and may take any action, conduct any proceeding, and proceed as it is
18authorized in respect to taxes under this chapter. The income tax provisions in this
19chapter relating to assessments, refunds, appeals, collection, interest, and penalties
20apply to the credit under this subsection.
AB571, s. 12 21Section 12. 71.08 (1) (intro.) of the statutes is amended to read:
AB571,9,2522 71.08 (1) Imposition. (intro.) If the tax imposed on a natural person, married
23couple filing jointly, trust or estate under s. 71.02, not considering the credits under
24ss. 71.07 (1), (2dd), (2de), (2di), (2dj), (2dL), (2dr), (2ds), (2dx), (2fd), (3m), (3s), (5d),
25(6), (6s), and (9e), 71.28 (1dd), (1de), (1di), (1dj), (1dL), (1ds), (1dx), (1fd), (2m) and

1(3) and 71.47 (1dd), (1de), (1di), (1dj), (1dL), (1ds), (1dx), (1fd), (2m) and (3) and
2subchs. VIII and IX and payments to other states under s. 71.07 (7), is less than the
3tax under this section, there is imposed on that natural person, married couple filing
4jointly, trust or estate, instead of the tax under s. 71.02, an alternative minimum tax
5computed as follows:
AB571, s. 13 6Section 13. 71.10 (4) (i) of the statutes is amended to read:
AB571,10,127 71.10 (4) (i) The total of claim of right credit under s. 71.07 (1), farmland
8preservation credit under subch. IX, homestead credit under subch. VIII, farmland
9tax relief credit under s. 71.07 (3m), farmers' drought property tax credit under s.
1071.07 (2fd), sales and use tax individual income tax credit under s. 71.07 (5d), earned
11income tax credit under s. 71.07 (9e), estimated tax payments under s. 71.09, and
12taxes withheld under subch. X.
AB571, s. 14 13Section 14. 77.52 (1) of the statutes is amended to read:
AB571,10,1914 77.52 (1) For the privilege of selling, leasing or renting tangible personal
15property, including accessories, components, attachments, parts, supplies and
16materials, at retail a tax is imposed upon all retailers at the rate of 5% 7.5 percent
17of the gross receipts from the sale, lease or rental of tangible personal property,
18including accessories, components, attachments, parts, supplies and materials, sold,
19leased or rented at retail in this state.
AB571, s. 15 20Section 15. 77.52 (2) (intro.) of the statutes is amended to read:
AB571,10,2521 77.52 (2) (intro.) For the privilege of selling, performing or furnishing the
22services described under par. (a) at retail in this state to consumers or users, a tax
23is imposed upon all persons selling, performing or furnishing the services at the rate
24of 5% 7.5 percent of the gross receipts from the sale, performance or furnishing of the
25services.
AB571, s. 16
1Section 16. 77.53 (1) of the statutes is amended to read:
AB571,11,102 77.53 (1) Except as provided in sub. (1m), an excise tax is levied and imposed
3on the use or consumption in this state of taxable services under s. 77.52 purchased
4from any retailer, at the rate of 5% 7.5 percent of the sales price of those services; on
5the storage, use or other consumption in this state of tangible personal property
6purchased from any retailer, at the rate of 5% 7.5 percent of the sales price of that
7property; and on the storage, use or other consumption of tangible personal property
8manufactured, processed or otherwise altered, in or outside this state, by the person
9who stores, uses or consumes it, from material purchased from any retailer, at the
10rate of 5% 7.5 percent of the sales price of that material.
AB571, s. 17 11Section 17. 111.70 (1) (b) of the statutes is amended to read:
AB571,11,1512 111.70 (1) (b) "Collective bargaining unit" means a unit consisting of municipal
13employees who are school district professional employees or of municipal employees
14who are not school district professional employees
that is determined by the
15commission to be appropriate for the purpose of collective bargaining.
AB571, s. 18 16Section 18. 111.70 (1) (dm) of the statutes is repealed.
AB571, s. 19 17Section 19. 111.70 (1) (fm) of the statutes is repealed.
AB571, s. 20 18Section 20. 111.70 (1) (nc) of the statutes is repealed.
AB571, s. 21 19Section 21. 111.70 (4) (cm) 5. of the statutes is amended to read:
AB571,12,420 111.70 (4) (cm) 5. `Voluntary impasse resolution procedures.' In addition to the
21other impasse resolution procedures provided in this paragraph, a municipal
22employer and labor organization may at any time, as a permissive subject of
23bargaining, agree in writing to a dispute settlement procedure, including
24authorization for a strike by municipal employees or binding interest arbitration,
25which is acceptable to the parties for resolving an impasse over terms of any

1collective bargaining agreement under this subchapter. A copy of such agreement
2shall be filed by the parties with the commission. If the parties agree to any form of
3binding interest arbitration, the arbitrator shall give weight to the factors
4enumerated under subds. 7., 7g. and subd. 7r.
AB571, s. 22 5Section 22. 111.70 (4) (cm) 5s. of the statutes is repealed.
AB571, s. 23 6Section 23. 111.70 (4) (cm) 6. a. of the statutes is amended to read:
AB571,12,227 111.70 (4) (cm) 6. a. If in any collective bargaining unit a dispute relating to one
8or more issues, qualifying for interest arbitration under subd. 5s. in a collective
9bargaining unit to which subd. 5s. applies,
has not been settled after a reasonable
10period of negotiation and after mediation by the commission under subd. 3. and other
11settlement procedures, if any, established by the parties have been exhausted, and
12the parties are deadlocked with respect to any dispute between them over wages,
13hours, and conditions of employment to be included in a new collective bargaining
14agreement, either party, or the parties jointly, may petition the commission, in
15writing, to initiate compulsory, final, and binding arbitration, as provided in this
16paragraph. At the time the petition is filed, the petitioning party shall submit in
17writing to the other party and the commission its preliminary final offer containing
18its latest proposals on all issues in dispute. Within 14 calendar days after the date
19of that submission, the other party shall submit in writing its preliminary final offer
20on all disputed issues to the petitioning party and the commission. If a petition is
21filed jointly, both parties shall exchange their preliminary final offers in writing and
22submit copies to the commission at the time the petition is filed.
AB571, s. 24 23Section 24. 111.70 (4) (cm) 6. am. of the statutes is amended to read:
AB571,14,1724 111.70 (4) (cm) 6. am. Upon receipt of a petition to initiate arbitration, the
25commission shall make an investigation, with or without a formal hearing, to

1determine whether arbitration should be commenced. If in determining whether an
2impasse exists the commission finds that the procedures set forth in this paragraph
3have not been complied with and such compliance would tend to result in a
4settlement, it may order such compliance before ordering arbitration. The validity
5of any arbitration award or collective bargaining agreement shall not be affected by
6failure to comply with such procedures. Prior to the close of the investigation each
7party shall submit in writing to the commission its single final offer containing its
8final proposals on all issues in dispute that are subject to interest arbitration under
9this subdivision or under subd. 5s. in collective bargaining units to which subd. 5s.
10applies
. If a party fails to submit a single, ultimate final offer, the commission shall
11close the investigation based on the last written position of the party. The municipal
12employer may not submit a qualified economic offer under subd. 5s. after the close
13of the investigation.
Such final offers may include only mandatory subjects of
14bargaining, except that a permissive subject of bargaining may be included by a
15party if the other party does not object and shall then be treated as a mandatory
16subject. No later than such time, the parties shall also submit to the commission a
17stipulation, in writing, with respect to all matters which are agreed upon for
18inclusion in the new or amended collective bargaining agreement. The commission,
19after receiving a report from its investigator and determining that arbitration should
20be commenced, shall issue an order requiring arbitration and immediately submit
21to the parties a list of 7 arbitrators. Upon receipt of such list, the parties shall
22alternately strike names until a single name is left, who shall be appointed as
23arbitrator. The petitioning party shall notify the commission in writing of the
24identity of the arbitrator selected. Upon receipt of such notice, the commission shall
25formally appoint the arbitrator and submit to him or her the final offers of the

1parties. The final offers shall be considered public documents and shall be available
2from the commission. In lieu of a single arbitrator and upon request of both parties,
3the commission shall appoint a tripartite arbitration panel consisting of one member
4selected by each of the parties and a neutral person designated by the commission
5who shall serve as a chairperson. An arbitration panel has the same powers and
6duties as provided in this section for any other appointed arbitrator, and all
7arbitration decisions by such panel shall be determined by majority vote. In lieu of
8selection of the arbitrator by the parties and upon request of both parties, the
9commission shall establish a procedure for randomly selecting names of arbitrators.
10Under the procedure, the commission shall submit a list of 7 arbitrators to the
11parties. Each party shall strike one name from the list. From the remaining 5
12names, the commission shall randomly appoint an arbitrator. Unless both parties
13to an arbitration proceeding otherwise agree in writing, every individual whose
14name is submitted by the commission for appointment as an arbitrator shall be a
15resident of this state at the time of submission and every individual who is
16designated as an arbitration panel chairperson shall be a resident of this state at the
17time of designation.
AB571, s. 25 18Section 25. 111.70 (4) (cm) 7. of the statutes is repealed.
AB571, s. 26 19Section 26. 111.70 (4) (cm) 7g. of the statutes is repealed.
AB571, s. 27 20Section 27. 111.70 (4) (cm) 7r. (intro.) of the statutes is amended to read:
AB571,14,2321 111.70 (4) (cm) 7r. `Other factors Factors considered.' (intro.) In making any
22decision under the arbitration procedures authorized by this paragraph, the
23arbitrator or arbitration panel shall also give weight to the following factors:
AB571, s. 28 24Section 28. 111.70 (4) (cm) 8m. a. and c. of the statutes are consolidated,
25renumbered 111.70 (4) (cm) 8m. and amended to read:
AB571,15,14
1111.70 (4) (cm) 8m. `Term of agreement; reopening of negotiations.' Except for
2the initial collective bargaining agreement between the parties and except as the
3parties otherwise agree, every collective bargaining agreement covering municipal
4employees subject to this paragraph other than school district professional
5employees
shall be for a term of 2 years. No, but in no case may a collective
6bargaining agreement for any collective bargaining unit consisting of municipal
7employees subject to this paragraph other than school district professional
8employees shall
be for a term exceeding 3 years. c. No arbitration award may
9contain a provision for reopening of negotiations during the term of a collective
10bargaining agreement, unless both parties agree to such a provision. The
11requirement for agreement by both parties does not apply to a provision for
12reopening of negotiations with respect to any portion of an agreement that is
13declared invalid by a court or administrative agency or rendered invalid by the
14enactment of a law or promulgation of a federal regulation.
AB571, s. 29 15Section 29. 111.70 (4) (cm) 8m. b. of the statutes is repealed.
AB571, s. 30 16Section 30. 111.70 (4) (cm) 8p. of the statutes is repealed.
AB571, s. 31 17Section 31. 111.70 (4) (cm) 8s. of the statutes is amended to read:
AB571,16,1418 111.70 (4) (cm) 8s. `Forms for determining costs.' The commission shall
19prescribe forms for calculating the total increased cost to the municipal employer of
20compensation and fringe benefits provided to school district professional employees.
21The cost shall be determined based upon the total cost of compensation and fringe
22benefits provided to school district professional employees who are represented by
23a labor organization on the 90th day before expiration of any previous collective
24bargaining agreement between the parties, or who were so represented if the
25effective date is retroactive, or the 90th day prior to commencement of negotiations

1if there is no previous collective bargaining agreement between the parties, without
2regard to any change in the number, rank, or qualifications of the school district
3professional employees. For purposes of such determinations, any cost increase that
4is incurred on any day other than the beginning of the 12-month period commencing
5with the effective date of the agreement or any succeeding 12-month period
6commencing on the anniversary of that effective date shall be calculated as if the cost
7increase were incurred as of the beginning of the 12-month period beginning on the
8effective date or anniversary of the effective date in which the cost increase is
9incurred. In each collective bargaining unit to which subd. 5s. applies, the municipal
10employer shall transmit to the commission and the labor organization a completed
11form for calculating the total increased cost to the municipal employer of
12compensation and fringe benefits provided to the school district professional
13employees covered by the agreement as soon as possible after the effective date of the
14agreement.
AB571, s. 32 15Section 32. 111.70 (4) (cn) of the statutes is repealed.
AB571, s. 33 16Section 33. 111.70 (4) (d) 2. a. of the statutes is amended to read:
AB571,17,2017 111.70 (4) (d) 2. a. The commission shall determine the appropriate collective
18bargaining unit for the purpose of collective bargaining and shall whenever possible,
19unless otherwise required under this subchapter, avoid fragmentation by
20maintaining as few collective bargaining units as practicable in keeping with the size
21of the total municipal work force. In making such a determination, the commission
22may decide whether, in a particular case, the municipal employees in the same or
23several departments, divisions, institutions, crafts, professions, or other
24occupational groupings constitute a collective bargaining unit. Before making its
25determination, the commission may provide an opportunity for the municipal

1employees concerned to determine, by secret ballot, whether or not they desire to be
2established as a separate collective bargaining unit. The commission shall not
3decide, however, that any group of municipal employees constitutes an appropriate
4collective bargaining unit if the group includes both municipal employees who are
5school district professional employees and municipal employees who are not school
6district professional employees.
The commission shall not decide , however, that any
7other group of municipal employees constitutes an appropriate collective bargaining
8unit if the group includes both professional employees and nonprofessional
9employees, unless a majority of the professional employees vote for inclusion in the
10unit. The commission shall not decide that any group of municipal employees
11constitutes an appropriate collective bargaining unit if the group includes both craft
12employees and noncraft employees unless a majority of the craft employees vote for
13inclusion in the unit. The commission shall place the professional employees who are
14assigned to perform any services at a charter school, as defined in s. 115.001 (1), in
15a separate collective bargaining unit from a unit that includes any other professional
16employees whenever at least 30% of those professional employees request an election
17to be held to determine that issue and a majority of the professional employees at the
18charter school who cast votes in the election decide to be represented in a separate
19collective bargaining unit. Any vote taken under this subsection shall be by secret
20ballot.
AB571, s. 34 21Section 34. 115.34 (3) of the statutes is created to read:
AB571,17,2322 115.34 (3) The department may not make any payments under this section
23after June 30, 2004.
AB571, s. 35 24Section 35. 115.341 (3) of the statutes is created to read:
AB571,18,2
1115.341 (3) The department may not make any payments under this section
2after June 30, 2004.
AB571, s. 36 3Section 36. 115.343 (6) of the statutes is created to read:
AB571,18,54 115.343 (6) The department may not make any payments under this section
5after June 30, 2004.
AB571, s. 37 6Section 37. 115.345 (10) of the statutes is created to read:
AB571,18,87 115.345 (10) The department may not make any payments under this section
8after June 30, 2004.
AB571, s. 38 9Section 38. 115.36 (4) of the statutes is created to read:
AB571,18,1110 115.36 (4) The department may not make any payments under this section
11after June 30, 2004.
AB571, s. 39 12Section 39. 115.361 (3) of the statutes is created to read:
AB571,18,1413 115.361 (3) The department may not make any payments under this section
14after June 30, 2004.
AB571, s. 40 15Section 40. 115.366 (3) of the statutes is created to read:
AB571,18,1716 115.366 (3) The department may not make any payments under this section
17after June 30, 2004.
AB571, s. 41 18Section 41. 115.405 (4) of the statutes is created to read:
AB571,18,2019 115.405 (4) The department may not make any payments under this section
20after June 30, 2004.
AB571, s. 42 21Section 42. 115.42 (5) of the statutes is created to read:
AB571,18,2322 115.42 (5) The department may not make any payments under this section
23after June 30, 2004.
AB571, s. 43 24Section 43. 115.43 (3) of the statutes is created to read:
AB571,19,2
1115.43 (3) Termination of scholarships. The department may not make any
2payments under this section after June 30, 2004.
AB571, s. 44 3Section 44. 115.435 (4) of the statutes is created to read:
AB571,19,54 115.435 (4) The department may not make any payments under this section
5after June 30, 2004.
AB571, s. 45 6Section 45. 115.45 (11) of the statutes is created to read:
AB571,19,87 115.45 (11) The department may not make any payments under this section
8after June 30, 2004.
AB571, s. 46 9Section 46. 115.88 (10) of the statutes is created to read:
AB571,19,1110 115.88 (10) Termination of state aid. The department may not make any
11payments under this section after June 30, 2004.
AB571, s. 47 12Section 47. 115.93 of the statutes is amended to read:
AB571,19,22 13115.93 State aid. If upon receipt of the reports under s. 115.92 (2) the state
14superintendent is satisfied that the school age parents program has been maintained
15during the preceding school year in accordance with the rules under s. 115.92 (3), the
16state superintendent shall certify to the department of administration in favor of
17each school district maintaining the program a sum equal to the amount expended
18by the school district during the preceding school year for salaries of teachers and
19instructional aides, special transportation and other expenses approved by the state
20superintendent as costs eligible for reimbursement from the appropriation under s.
2120.255 (2) (b). The department may not make any payments under this section after
22June 30, 2004.
AB571, s. 48 23Section 48. 115.995 (3) of the statutes is created to read:
AB571,19,2524 115.995 (3) The department may not make any payments under this section
25after June 30, 2004.
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