SB30,555,1412 71.52 (1e) “Disqualified loss" means the sum of the following amounts,
13exclusive of net gains from the sale or exchange of capital or business assets and
14exclusive of net profits:
SB30,555,1515 (a) Net loss from sole proprietorships.
SB30,555,1616 (b) Net capital loss.
SB30,555,1817 (c) Net loss from sales of business property, excluding loss from involuntary
18conversions.
SB30,555,2019 (d) Net loss from rental real estate, royalties, partnerships, tax-option S
20corporations, trusts, estates, and real estate mortgage investment conduits.
SB30,555,2121 (e) Net farm loss.
SB30,1117 22Section 1117 . 71.52 (1m) of the statutes is created to read:
SB30,555,2423 71.52 (1m) “Farmer,” “farming,” and “farm premises” have the meanings given
24in s. 102.04 (3).
SB30,1118 25Section 1118 . 71.52 (6) of the statutes is amended to read:
SB30,557,14
171.52 (6) “Income" means the sum of Wisconsin adjusted gross income and the
2following amounts, to the extent not included in Wisconsin adjusted gross income:
3maintenance payments (except foster care maintenance and supplementary
4payments excludable under section 131 of the internal revenue code), support money,
5cash public assistance (not including credit granted under this subchapter and
6amounts under s. 46.27), cash benefits paid by counties under s. 59.53 (21), the gross
7amount of any pension or annuity (including railroad retirement benefits, all
8payments received under the federal social security act and veterans disability
9pensions), nontaxable interest received from the federal government or any of its
10instrumentalities, nontaxable interest received on state or municipal bonds,
11worker's compensation, unemployment insurance, the gross amount of “loss of time"
12insurance, compensation and other cash benefits received from the United States for
13past or present service in the armed forces, scholarship and fellowship gifts or
14income, capital gains, gain on the sale of a personal residence excluded under section
15121 of the internal revenue code, dividends, income of a nonresident or part-year
16resident who is married to a full-year resident, housing allowances provided to
17members of the clergy, the amount by which a resident manager's rent is reduced,
18nontaxable income of an American Indian, nontaxable income from sources outside
19this state and nontaxable deferred compensation. Intangible drilling costs,
20depletion allowances and depreciation, including first-year depreciation allowances
21under section 179 of the internal revenue code, amortization, contributions to
22individual retirement accounts under section 219 of the internal revenue code,
23contributions to Keogh plans, net operating loss carry-backs and carry-forwards
24and, capital loss carry-forwards , and disqualified losses greater than $15,000
25deducted in determining Wisconsin adjusted gross income shall be added to

1“income". “Income" does not include gifts from natural persons, cash reimbursement
2payments made under title XX of the federal social security act, surplus food or other
3relief in kind supplied by a governmental agency, the gain on the sale of a personal
4residence deferred under section 1034 of the internal revenue code or nonrecognized
5gain from involuntary conversions under section 1033 of the internal revenue code.
6Amounts not included in adjusted gross income but added to “income" under this
7subsection in a previous year and repaid may be subtracted from income for the year
8during which they are repaid. Scholarship and fellowship gifts or income that are
9included in Wisconsin adjusted gross income and that were added to household
10income for purposes of determining the credit under this subchapter in a previous
11year may be subtracted from income for the current year in determining the credit
12under this subchapter. A marital property agreement or unilateral statement under
13ch. 766 has no effect in computing “income" for a person whose homestead is not the
14same as the homestead of that person's spouse.
SB30,1119 15Section 1119 . 71.54 (1) (g) (intro.) of the statutes is amended to read:
SB30,557,1816 71.54 (1) (g) 2012 and thereafter. (intro.) The Subject to sub. (2m), the amount
17of any claim filed in 2012 and thereafter and based on property taxes accrued or rent
18constituting property taxes accrued during the previous year is limited as follows:
SB30,1120 19Section 1120 . 71.54 (1) (g) 4. of the statutes is created to read:
SB30,557,2420 71.54 (1) (g) 4. Except as provided in subd. 5., for claims filed in 2018 and
21thereafter and based on property taxes accrued or rent constituting property taxes
22accrued during the previous year, no credit may be allowed under this paragraph
23unless the claimant or the claimant's spouse is over the age of 61 at the close of the
24year to which the claim relates.
SB30,1121 25Section 1121 . 71.54 (1) (g) 5. and 6. of the statutes are created to read:
SB30,558,3
171.54 (1) (g) 5. For claims filed in 2018 and thereafter and based on property
2taxes accrued or rent constituting property taxes accrued during the previous year,
3no credit may be allowed under this paragraph unless the claimant is disabled.
SB30,558,74 6. With regard to a claimant who is disabled, the claimant shall provide with
5his or her return proof that his or her disability is in effect for the taxable year to
6which the claim relates. Proof of disability may be demonstrated by any of the
7following:
SB30,558,98 a. A statement from the Veteran's Administration certifying that the claimant
9is receiving a disability benefit due to 100 percent disability.
SB30,558,1110 b. A document, or copy of a document, from the Social Security Administration
11stating the date the disability began.
SB30,558,1412 c. A statement from a physician, as defined in s. 448.01 (5), stating the
13beginning date of the disability and whether the disability is permanent or
14temporary.
SB30,1122 15Section 1122 . 71.54 (1) (h) of the statutes is created to read:
SB30,558,2116 71.54 (1) (h) 2018 and thereafter. For claims filed in 2018 and thereafter and
17based on property taxes accrued or rent constituting property taxes accrued during
18the previous year, with regard to a claimant who is not disabled or who is under the
19age of 62 at the close of the year to which the claim relates, the amount of any claim
20filed in 2018 and thereafter and based on property taxes accrued or rent constituting
21property taxes accrued during the previous year is limited as follows:
SB30,559,222 1. If the household income was $8,060 or less in the year to which the claim
23relates, the claim is limited to 80 percent of the lesser of 20 percent of the claimant's
24earned income in the taxable year to which the claim relates, or the claimant's

1property taxes accrued or rent constituting property taxes accrued or both in that
2year on the claimant's homestead.
SB30,559,83 2. If the household income was more than $8,060 in the year to which the claim
4relates, the claim is limited to 80 percent of the lesser of the amount by which 20
5percent of the claimant's earned income in the taxable year to which the claim
6relates, or the claimant's property taxes accrued or rent constituting property taxes
7accrued or both in that year on the claimant's homestead, exceeds 8.785 percent of
8the household income exceeding $8,060.
SB30,559,109 3. No credit may be allowed if the household income of a claimant exceeds
10$24,680.
SB30,559,1211 4. No credit may be allowed if the claimant under this paragraph had no earned
12income in the taxable year to which the claim relates.
SB30,1123 13Section 1123 . 71.54 (2m) of the statutes is amended to read:
SB30,560,614 71.54 (2m) Indexing for inflation; 2010 2018 and thereafter. (a) For calendar
15years beginning after December 31, 2009, and before January 1, 2011 2017, the dollar
16amounts of the threshold income under sub. (1) (f) (g) 1. and 2., and the maximum
17household income under sub. (1) (f) (g) 3. and the maximum property taxes under
18sub. (2) (b) 3.
shall be increased each year by a percentage equal to the percentage
19change between the U.S. consumer price index for all urban consumers, U.S. city
20average, for the 12-month average of the U.S. consumer price index for the month
21of August of the year before the previous year through the month of July of the
22previous year and the U.S. consumer price index for all urban consumers, U.S. city
23average, for the 12-month average of the U.S. consumer price index for August 2007
242015 through July 2008 2016, as determined by the federal department of labor,
25except that the adjustment may occur only if the percentage is a positive number.

1Each amount that is revised under this paragraph shall be rounded to the nearest
2multiple of $10 if the revised amount is not a multiple of $10 or, if the revised amount
3is a multiple of $5, such an amount shall be increased to the next higher multiple of
4$10. The department of revenue shall annually adjust the changes in dollar amounts
5required under this paragraph and incorporate the changes into the income tax
6forms and instructions.
SB30,560,127 (b) The department of revenue shall annually adjust the slope under sub. (1)
8(f) (g) 2. such that, as a claimant's income increases from the threshold income as
9calculated under par. (a), to an amount that exceeds the maximum household income
10as calculated under par. (a), the credit that may be claimed is reduced to $0 and the
11department of revenue shall incorporate the changes into the income tax forms and
12instructions.
SB30,1124 13Section 1124 . 71.54 (4) of the statutes is amended to read:
SB30,560,1714 71.54 (4) Department will compute credit. The claimant is not required to
15record on the claim the amount claimed. The claim allowable to persons who do not
16record the amount shall be computed by the department, which shall notify the
17claimant by mail of the amount of the allowable claim.
SB30,1125 18Section 1125 . 71.55 (10) of the statutes is created to read:
SB30,560,2319 71.55 (10) Farmers. Notwithstanding the provision in s. 71.52 (6) that requires
20the addition of certain disqualified losses to income, such an addition may not be
21made by a claimant who is a farmer whose primary income is from farming and
22whose farming generates less than $250,000 in gross receipts from the operation of
23farm premises in the year to which the claim relates.
SB30,1126 24Section 1126 . 71.64 (9) (b) (intro.) of the statutes is amended to read:
SB30,561,4
171.64 (9) (b) (intro.) The department shall from time to time adjust the
2withholding tables to reflect any changes in income tax rates, any applicable surtax
3or any changes in dollar amounts in s. 71.06 (1), (1m), (1n), (1p), (1q), (1r), and (2)
4resulting from statutory changes, except as follows:
SB30,1127 5Section 1127 . 71.65 (2) (b) of the statutes is amended to read:
SB30,561,216 71.65 (2) (b) Every resident of this state and every nonresident carrying on
7activities within this state, whether taxable or not under this chapter, who pays in
8any calendar year for services performed within this state by an individual
9remuneration which that is excluded from the definition of wages, in the amount of
10$600 or more, shall, on or before February 28 January 31 of the year following the
11year in which the payments are made, furnish a statement, in such form as required
12by the department, disclosing the name of the payor, the name and address of the
13recipient of the payment, and the total amount paid in such the calendar year to such
14the recipient. The person who pays for the services shall, on or before January 31
15of the year in which the statement is required to be furnished to the department
that
16deadline
, furnish the recipient of the payment with a copy of that the statement. In
17any case in which an individual receives wages and also remuneration for services
18which remuneration is excluded from such definition, both from the same payor, the
19wages and the excluded remuneration shall both be reported in the report required
20under this subsection in a manner satisfactory to the department, regardless of the
21amount of the excluded remuneration.
SB30,1128 22Section 1128 . 71.65 (5) (a) (intro.), 1. and 2. of the statutes are consolidated,
23renumbered 71.65 (5) (a) and amended to read:
SB30,562,324 71.65 (5) (a) If an employer applies for an extension and shows good cause why
25an extension should be granted, the department may grant the following extensions

1for the following statements: 1. Thirty days
a 30-day extension for filing a wage
2statement under sub. (1) or, an annual reconciliation report under sub. (3) (a) or (d).
32. Sixty days for filing
, or a statement of nonwage payments under sub. (2) (b).
SB30,1129 4Section 1129 . 71.67 (5) (a) of the statutes is amended to read:
SB30,562,105 71.67 (5) (a) Wager winnings. A person holding a license to sponsor and
6manage races under s. 562.05 (1) (b) or (c) shall withhold from the amount of any
7payment of pari-mutuel winnings under s. 562.065 (3) (a) or (3m) (a) an amount
8determined by multiplying the amount of the payment by the highest rate applicable
9to individuals under s. 71.06 (1) (a) to (c), (1m), (1n), (1p), or (1q), or (1r) if the amount
10of the payment is more than $1,000.
SB30,1130 11Section 1130 . 71.67 (5m) of the statutes is amended to read:
SB30,562,1812 71.67 (5m) Withholding from payments to purchase assignment of lottery
13prize.
A person that purchases an assignment of a lottery prize shall withhold from
14the amount of any payment made to purchase the assignment the amount that is
15determined by multiplying the amount of the payment by the highest rate applicable
16to individuals under s. 71.06 (1) (a) to (c), (1m), (1n), (1p), or (1q), or (1r). Subsection
17(5) (b), (c) and (d), as it applies to the amounts withheld under sub. (5) (a), applies
18to the amount withheld under this subsection.
SB30,1131 19Section 1131 . 71.70 (1) of the statutes is amended to read:
SB30,563,620 71.70 (1) Persons other than corporations. Persons other than corporations
21deducting rent or royalties in determining taxable income shall file a report that
22shows the amounts and the name and address of all natural persons each individual
23who are residents is a resident of this state and to whom royalties of $600 or more
24were are paid during the taxable year; and the amounts and the name and address
25of all natural persons each individual to whom rent of $600 or more is paid during

1the taxable year for property having a situs in this state. Such information shall be
2filed
The person who deducts rent or royalties shall file the report on or before
3February 28 January 31 of the year following the year in which the payments were
4are made. The person who deducts rent or royalties shall, on or before January 31
5of the year in which the report is required to be furnished
that deadline, furnish the
6recipient of the payment with a copy of that the report.
SB30,1132 7Section 1132 . 71.70 (2) of the statutes is amended to read:
SB30,563,148 71.70 (2) Corporations. All corporations doing business in this state shall file,
9on or before March 15 January 31, any information relative to payments made
10within the preceding calendar year of rents and royalties to all natural persons
11individuals taxable thereon under this chapter. A The corporation that makes the
12payment
shall, on or before January 31 of the year in which the statement is required
13to be furnished to the department
that deadline, furnish the recipient of the payment
14with a copy of that the statement.
SB30,1133 15Section 1133 . 71.71 (title) of the statutes is amended to read:
SB30,563,16 1671.71 (title) Wages subject to withholding.
SB30,1134 17Section 1134 . 71.715 of the statutes is created to read:
SB30,564,2 1871.715 Wages not subject to withholding. (1) Statement employer must
19furnish to employee
. (a) Every employer, as defined in s. 71.63 (3), that pays in any
20calendar year wages, as defined in s. 71.63 (6), to an employee, as defined in s. 71.63
21(2), from which the employer was not required to deduct and withhold from the
22employee under the general withholding provisions of subch. X., shall furnish to the
23employee, with respect to the wages paid by the employer to the employee during a
24calendar year, on or before January 31 of the year following the year in which the
25wages are paid, or, if the employee's employment is terminated before the close of a

1calendar year, on the day on which the last payment of wages is made, 2 legible copies
2of a written statement showing all of the following:
SB30,564,43 1. The name of the employer and the employer's Wisconsin income tax
4identification number, if any.
SB30,564,55 2. The name of the employee and the employee's social security number, if any.
SB30,564,76 3. The total amount of wages the employer paid in the calendar year to the
7employee.
SB30,564,98 (b) An employee that receives a statement under par. (a) shall furnish the
9department one copy of the statement along with the employee's return for the year.
SB30,564,14 10(2) Statement employer must file. Every employer required to furnish a
11statement under sub. (1) (a) shall file, with respect to the wages paid by the employer
12to an employee as described in sub. (1) during the calendar year, on or before January
1331 of the year following the year in which the wages are paid, one copy of the
14statement.
SB30,1135 15Section 1135 . 71.72 of the statutes is amended to read:
SB30,565,6 1671.72 Statement of nonwage payments. Every resident of this state and
17every nonresident carrying on activities within this state, whether taxable or not
18under this chapter, who pays in any calendar year for services performed within this
19state by an individual remuneration which that is excluded from the definition of
20wages in s. 71.63 (6), in the amount of $600 or more, shall, on or before February 28
21January 31 of the year following the year in which the payments were are made, file
22a statement disclosing the name of the payor, the name and address of the recipient
23of the payment, and the total amount paid in such the calendar year to such the
24recipient. The person who pays for the services shall, on or before January 31 of the
25year in which the statement is required to be furnished to the department
that

1deadline
, furnish the recipient of the payment with a copy of that the statement. In
2any case in which an individual receives wages, as defined in s. 71.63 (6), and also
3remuneration for services which remuneration is excluded from such definition, both
4from the same payor, the wages and the excluded remuneration shall both be
5reported in the statement required by s. 71.71 (2) in a manner satisfactory to the
6department, regardless of the amount of the excluded remuneration.
SB30,1136 7Section 1136 . 71.73 (2) (intro.), (a), (b) and (c) of the statutes are consolidated,
8renumbered 71.73 (2) and amended to read:
SB30,565,149 71.73 (2) Extensions. If an employer a person applies for an extension and
10shows good cause why an extension should be granted, the department of revenue
11may grant the following extensions for the following statements: (a) Sixty days a
1230-day extension
for filing a rent and royalty statement under s. 71.70. (b) Thirty
13days for filing
, a wage statement under s. 71.71 . (c) Sixty days for filing, a wage
14statement under s. 71.715, or
a statement of nonwage payments under s. 71.72.
SB30,1137 15Section 1137 . 71.74 (11) of the statutes is amended to read:
SB30,566,716 71.74 (11) Notice of additional assessment. The department shall notify the
17taxpayer in writing of any additional assessment by office audit or field
18investigation. That notice shall be served as are circuit court summonses, or by
19registered mail, or by regular mail if the person assessed admits receipt or there is
20satisfactory evidence of receipt
provided in s. 73.03 (73). In the case of joint returns,
21notice of additional assessment may be a joint notice and service on one spouse is
22proper notice to both spouses. If the spouses have different addresses at the time the
23notice of additional assessment is served and if either spouse notifies the department
24of revenue in writing of those addresses, the department shall serve a duplicate of
25the original notice on the spouse who has the address other than the address to which

1the original notice was sent, if no request for a redetermination or a petition for
2review has been commenced or finalized. For the spouse who did not receive the
3original notice, redetermination and appeal rights begin upon the service of a
4duplicate notice. If the taxpayer is a corporation and the department is unable to
5serve that taxpayer personally or by mail as provided in s. 73.03 (73), the department
6may serve the notice by publishing a class 3 notice, under ch. 985, in the official state
7newspaper.
SB30,1138 8Section 1138 . 71.74 (14) of the statutes is amended to read:
SB30,566,249 71.74 (14) Additional remedy to collect tax. The department may also
10proceed under s. 71.91 (5) for the collection of any additional assessment of income
11or franchise taxes or surtaxes, after notice thereof has been given under sub. (11) and
12before the same shall have become delinquent, when it has reasonable grounds to
13believe that the collection of such additional assessment will be jeopardized by delay.
14In such cases notice of the intention to so proceed shall be given by registered mail
15to the taxpayer as provided in s. 73.03 (73), and the warrant of the department shall
16not issue if the taxpayer within 10 days after such notice furnishes a bond in such
17amount, not exceeding double the amount of the tax, and with such sureties as the
18department shall approve, conditioned upon the payment of so much of the
19additional taxes as shall finally be determined to be due, together with interest
20thereon as provided by s. 71.82 (1) (a). Nothing in this subsection shall affect the
21review of additional assessments provided by ss. 71.88 (1) (a) and (2) (a), 71.89 (2),
2273.01, and 73.015, and any amounts collected under this subsection shall be
23deposited with the department and disbursed after final determination of the taxes
24as are amounts deposited under s. 71.90 (2).
SB30,1139 25Section 1139 . 71.75 (7m) of the statutes is created to read:
SB30,567,4
171.75 (7m) The department shall not issue a refund to an employed individual
2before March 1 unless both the individual and the individual's employer have filed
3all required returns and forms with the department for the taxable year for which
4the individual claims a refund.
SB30,1140 5Section 1140 . 71.77 (2n) of the statutes is created to read:
SB30,567,106 71.77 (2n) Notwithstanding sub. (2), the department may make an assessment
7to recover all or a part of any tax credit allocated by the Wisconsin Economic
8Development Corporation if the corporation has revoked the allocation and provided
9notice of the revocation to the department within one year of providing notice of the
10revocation to the taxpayer.
SB30,1141 11Section 1141 . 71.775 (4) (a) (intro.) of the statutes is renumbered 71.775 (4)
12(a) and amended to read:
SB30,567,1813 71.775 (4) (a) Each pass-through entity that is subject to the withholding
14under sub. (2) shall file an annual return that indicates the withholding amount paid
15to the state during the pass-through entity's taxable year. The pass-through entity
16shall file the return with the department no later than: on or before the date on which
17the pass-through entity is required to file for federal income tax purposes, not
18including any extension, under the Internal Revenue Code.
SB30,1142 19Section 1142 . 71.775 (4) (a) 1. of the statutes is repealed.
SB30,1143 20Section 1143 . 71.775 (4) (a) 2. of the statutes is repealed.
SB30,1144 21Section 1144 . 71.775 (4) (fm) 3. of the statutes is created to read:
SB30,567,2322 71.775 (4) (fm) 3. The secretary of revenue determines that because of casualty,
23disaster, or other unusual circumstances it is not equitable to impose interest.
SB30,1145 24Section 1145 . 71.78 (2) of the statutes is amended to read:
SB30,568,24
171.78 (2) Disclosure of net tax. The department shall make available upon
2suitable forms prepared by the department information setting forth the net
3Wisconsin income tax or Wisconsin franchise tax reported as paid or payable in the
4returns filed by any individual or corporation, and any amount of delinquent taxes
5owed by any such individual or corporation, for any individual year upon request.
6When making available information setting forth the delinquent taxes owed by an
7individual or corporation, the information shall include interest, penalties, fees, and
8costs, which are unpaid for more than 90 days after all appeal rights have expired,
9except that such information may not be provided for any person who has reached
10an agreement or compromise with the department, or the department of justice,
11under s. 71.92 and is in compliance with that agreement, regarding the payment of
12delinquent taxes, or the name of any person who is protected by a stay that is in effect
13under the Federal Bankruptcy Code. Before the request is granted, the person
14desiring to obtain the information shall prove his or her identity and shall be
15required to sign a statement setting forth the person's address and reason for making
16the request and indicating that the person understands the provisions of this section
17with respect to the divulgement, publication, or dissemination of information
18obtained from returns as provided in sub. (1). The use of a fictitious name is a
19violation of this section. Within 24 hours after any information from any such tax
20return has been so obtained, the department shall mail send to the person from
21whose return the information has been obtained a notification which shall give the
22name and address of the person obtaining the information and the reason assigned
23for requesting the information. The department shall collect from the person
24requesting the information a fee of $4 for each return.
SB30,1146 25Section 1146 . 71.80 (2) of the statutes is amended to read:
SB30,569,3
171.80 (2) Notice to taxpayer by department. The department shall notify each
2taxpayer by mail of the amount of income or franchise taxes assessed against the
3taxpayer and of the date when the taxes become delinquent.
SB30,1147 4Section 1147 . 71.80 (12) (a) 2. of the statutes is amended to read:
SB30,569,85 71.80 (12) (a) 2. A signification of the nonresident's agreement that any notice,
6order, pleading, or process described in subd. 1. that is so served shall be of the same
7legal force and validity as if served on the nonresident personally, or on the
8nonresident's personal representative.
SB30,1148 9Section 1148 . 71.80 (12) (b) 2. of the statutes is amended to read:
SB30,569,1310 71.80 (12) (b) 2. A signification of that person's agreement that any notice,
11order, pleading, or process described in subd. 1. that is so served shall be of the same
12legal force and validity as if served on that person personally, or upon that person's
13personal representative.
SB30,1149 14Section 1149 . 71.80 (12) (c) 2. a. of the statutes is amended to read:
SB30,569,1815 71.80 (12) (c) 2. a. Within 10 days of completion of service, notice of the service
16and a copy of the served notice, order, pleading, or process are sent by mail by the
17state department, officer, or agency making the service to the person, or that person's
18personal representative, at that person's last-known address.
SB30,1150 19Section 1150 . 71.80 (16) (b) of the statutes is amended to read:
SB30,570,1320 71.80 (16) (b) A construction contractor required to file a surety bond under par.
21(a) may, in lieu of such requirement, but subject to approval by the department,
22deposit with the secretary of administration an amount of cash equal to the face of
23the bond that would otherwise be required. If an offer to deposit is made, the
24department shall issue a certificate to the secretary of administration authorizing
25said secretary to accept payment of such moneys and to give his or her receipt

1therefor. A copy of such certificate shall be mailed sent to the contractor who shall,
2within the time fixed by the department, pay such amount to the secretary of
3administration. A copy of the receipt of the secretary of administration shall be filed
4with the department. Upon final determination by the department of such
5contractor's liability for state income or franchise taxes, required unemployment
6insurance contributions, sales and use taxes, and income taxes withheld from wages
7of employees, interest and penalties, by reason of such contract or contracts, the
8department shall certify to the secretary of administration the amount of taxes,
9penalties, and interest as finally determined, shall instruct the secretary of
10administration as to the proper distribution of such amount, and shall state the
11amount, if any, to be refunded to such contractor. The secretary of administration
12shall make the payments directed by such certificate within 30 days after receipt
13thereof. Amounts refunded to the contractor shall be without interest.
SB30,1151 14Section 1151 . 71.80 (20) of the statutes is amended to read:
SB30,570,1815 71.80 (20) Electronic filing. If a person is required to file 50 10 or more wage
16statements or 50 10 or more of any one type of information return with the
17department, the person shall file the statements or the returns electronically, by
18means prescribed by the department.
SB30,1152 19Section 1152 . 71.80 (25) of the statutes is created to read:
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