SB30,1074 13Section 1074 . 71.24 (9) (a) of the statutes is amended to read:
SB30,541,1614 71.24 (9) (a) Corporation franchise and income taxes not paid on or before the
1515th day of the 3rd month following the close of the taxable year deadline for filing
16returns described in sub. (1) or (1m)
shall be deemed delinquent.
SB30,1075 17Section 1075 . 71.25 (9) (dh) 2. b. of the statutes is amended to read:
SB30,541,2018 71.25 (9) (dh) 2. b. The service relates to tangible personal property that is
19located in this state at the time that the service is received or
tangible personal
20property that is delivered directly or indirectly to customers in this state.
SB30,1076 21Section 1076 . 71.25 (9) (dh) 2. c. of the statutes is amended to read:
SB30,541,2322 71.25 (9) (dh) 2. c. The service is provided to purchased by an individual who
23is physically present in this state at the time that the service is received.
SB30,1077 24Section 1077 . 71.255 (2) (a) of the statutes is amended to read:
SB30,542,9
171.255 (2) (a) A corporation, not including a corporation of which all its income
2is exempt from taxation under s. 71.26 (1) or 71.45 (1), except as provided in par. (am),
3engaged in a unitary business with one or more other corporations in the same
4commonly controlled group shall report its share of income from that unitary
5business in the amount determined by a combined report filed by a designated agent
6of the unitary business, as determined under sub. (7). The combined report shall
7include the income, determined under sub. (3), and apportionment factor or factors
8determined under sub. (5), of every corporation in the commonly controlled group
9that is engaged in the unitary business, except as provided in pars. (b) (am) to (f).
SB30,1078 10Section 1078 . 71.255 (2) (am) of the statutes is created to read:
SB30,542,2011 71.255 (2) (am) A captive insurance company is subject to the requirements of
12par. (a) even if all of its income is exempt from taxation under s. 71.45 (1), but the
13captive insurance company's share of business income of the combined group, as
14determined in sub. (5), is exempt from taxation. For purposes of this paragraph, a
15“captive insurance company" means a corporation that insures the risks primarily
16of itself or persons to which it is related, as determined under section 267 (b) of the
17Internal Revenue Code, including a subsidiary captive insurance company, an
18association captive insurance company, an industrial insured captive insurance
19company, and a captive insurance company that is organized as a protected cell
20company.
SB30,1079 21Section 1079 . 71.26 (2) (b) 2. of the statutes is repealed.
SB30,1080 22Section 1080 . 71.26 (2) (b) 10. a. of the statutes is amended to read:
SB30,543,623 71.26 (2) (b) 10. a. For taxable years beginning after December 31, 2013, and
24before January 1, 2017,
for a corporation, conduit, or common law trust which
25qualifies as a regulated investment company, real estate mortgage investment

1conduit, real estate investment trust, or financial asset securitization investment
2trust under the Internal Revenue Code, “net income" means the federal regulated
3investment company taxable income, federal real estate mortgage investment
4conduit taxable income, federal real estate investment trust or financial asset
5securitization investment trust taxable income of the corporation, conduit, or trust
6as determined under the Internal Revenue Code.
SB30,1081 7Section 1081 . 71.26 (2) (b) 10. d. of the statutes is amended to read:
SB30,543,158 71.26 (2) (b) 10. d. For purposes of subd. 10. a., “Internal Revenue Code" does
9not include amendments to the federal Internal Revenue Code enacted after
10December 31, 2013, except that “Internal Revenue Code" includes the provisions of
11P.L. 113-97, P.L. 113-159, P.L. 113-168, section 302901 of P.L. 113-287, sections 171,
12172, and 201 to 221 of P.L. 113-295, sections 102, 105, and 207 of division B of P.L.
13113-295, P.L. 114-14, and P.L. 114-26, section 2004 of P.L. 114-41, sections 503 and
14504 of P.L. 114-74, sections 103, 104, 124, 168, 184, 185, 190, 204, 303, 306, 336, and
15341 of division Q of P.L. 114-113, and P.L. 114-239
.
SB30,1082 16Section 1082 . 71.26 (2) (b) 11. of the statutes is created to read:
SB30,543,2417 71.26 (2) (b) 11. a. For taxable years beginning after December 31, 2016, for a
18corporation, conduit, or common law trust which qualifies as a regulated investment
19company, real estate mortgage investment conduit, real estate investment trust, or
20financial asset securitization investment trust under the Internal Revenue Code,
21“net income" means the federal regulated investment company taxable income,
22federal real estate mortgage investment conduit taxable income, federal real estate
23investment trust or financial asset securitization investment trust taxable income
24of the corporation, conduit, or trust as determined under the Internal Revenue Code.
SB30,544,3
1b. For purposes of subd. 11. a., “Internal Revenue Code" means the federal
2Internal Revenue Code as amended to December 31, 2016, except as provided in
3subd. 11. c. and d. and subject to subd. 11. e.
SB30,544,184 c. For purposes of subd. 11. a., “Internal Revenue Code" does not include the
5following provisions of federal public laws for taxable years beginning after
6December 31, 2016: section 13113 of P.L 103-66; sections 1, 3, 4, and 5 of P.L.
7106-519; sections 101, 102, and 422 of P.L 108-357; sections 1310 and 1351 of P.L.
8109-58; section 11146 of P.L. 109-59; section 403 (q) of P.L. 109-135; section 513 of
9P.L. 109-222; sections 104 and 307 of P.L. 109-432; sections 8233 and 8235 of P.L.
10110-28; section 11 (e) and (g) of P.L. 110-172; section 301 of P.L. 110-245; section
1115351 of P.L. 110-246; section 302 of division A, section 401 of division B, and sections
12312, 322, 502 (c), 707, and 801 of division C of P.L. 110-343; sections 1232, 1241, 1251,
131501, and 1502 of division B of P.L. 111-5; sections 211, 212, 213, 214, and 216 of P.L.
14111-226; sections 2011 and 2122 of P.L. 111-240; sections 753, 754, and 760 of P.L.
15111-312; section 1106 of P.L. 112-95; sections 104, 318, 322, 323, 324, 326, 327, and
16411 of P.L. 112-240; P.L. 114-7; section 1101 of P.L. 114-74; section 305 of division
17P of P.L. 114-113; and sections 112, 123, 125 to 128, 143, 144, 151 to 153, 165 to 167,
18169 to 171, 189, 191, 307, 326, and 411 of division Q of P.L. 114-113.
SB30,544,2019 d. For purposes of subd. 11. a., “Internal Revenue Code" does not include
20amendments to the federal Internal Revenue Code enacted after December 31, 2016.
SB30,545,221 e. For purposes of subd. 11. a., the provisions of federal public laws that directly
22or indirectly affect the Internal Revenue Code, as defined in this subdivision, apply
23for Wisconsin purposes at the same time as for federal purposes, except that changes
24made by section 4007 (b) of P.L. 114-41, section 1102 of P.L. 114-74, sections 105, 111,
25113 to 115, 133, 301, 302, 304, 305, 308, 311, 313 to 323, 325, 331, and 343 to 345 of

1division Q of P.L. 114-113 first apply for taxable years beginning after December 31,
22016.
SB30,1083 3Section 1083 . 71.26 (4) (a) of the statutes is amended to read:
SB30,545,204 71.26 (4) (a) Except as provided in par. (b) and s. 71.80 (25), a corporation,
5except a tax-option corporation or an insurer to which s. 71.45 (4) applies, may offset
6against its Wisconsin net business income any Wisconsin net business loss sustained
7incurred in any of the next 20 immediately preceding taxable years, if the corporation
8was subject to taxation under this chapter in the taxable year in which the loss was
9sustained incurred, to the extent not offset by other items of Wisconsin income in the
10loss year and by Wisconsin net business income of any year between the loss year and
11the taxable year for which an offset is claimed. For purposes of this subsection,
12Wisconsin net business income or loss shall consist of all the income attributable to
13the operation of a trade or business in this state, less the business expenses allowed
14as deductions in computing net income. The Wisconsin net business income or loss
15of corporations engaged in business within and without the state shall be determined
16under s. 71.25 (6) and (10) to (12). Nonapportionable losses having a Wisconsin situs
17under s. 71.25 (5) (b) shall be included in Wisconsin net business loss; and
18nonapportionable income having a Wisconsin situs under s. 71.25 (5) (b), whether
19taxable or exempt, shall be included in other items of Wisconsin income and
20Wisconsin net business income for purposes of this subsection.
SB30,1084 21Section 1084 . 71.28 (3q) (d) 2. of the statutes is amended to read:
SB30,546,522 71.28 (3q) (d) 2. If the allowable amount of the claim under par. (b) exceeds the
23tax otherwise due under s. 71.23, the amount of the claim not used to offset the tax
24due shall be certified by the department of revenue to the department of
25administration for payment by check, share draft, or other draft drawn from the

1appropriation account under s. 20.835 (2) (bb), except that the amounts certified
2under this subdivision for taxable years beginning after December 31, 2009, and
3before January 1, 2012, shall be paid in taxable years beginning after December 31,
42011. Notwithstanding s. 71.82, no interest shall be paid on amounts certified under
5this subdivision.
SB30,1085 6Section 1085 . 71.28 (3w) (c) 1. of the statutes is amended to read:
SB30,546,137 71.28 (3w) (c) 1. If the allowable amount of the claim under this subsection
8exceeds the taxes otherwise due on the claimant's income under s. 71.23, the amount
9of the claim that is not used to offset those taxes shall be certified by the department
10of revenue to the department of administration for payment by check, share draft,
11or other draft drawn from the appropriation under s. 20.835 (2) (co).
12Notwithstanding s. 71.82, no interest shall be paid on amounts certified under this
13subdivision.
SB30,1086 14Section 1086 . 71.28 (3y) (d) 2. of the statutes is amended to read:
SB30,546,2015 71.28 (3y) (d) 2. If the allowable amount of the claim under par. (b) exceeds the
16tax otherwise due under s. 71.23, the amount of the claim not used to offset the tax
17due shall be certified by the department of revenue to the department of
18administration for payment by check, share draft, or other draft drawn from the
19appropriation account under s. 20.835 (2) (bg). Notwithstanding s. 71.82, no interest
20shall be paid on amounts certified under this subdivision.
SB30,1087 21Section 1087 . 71.28 (5r) (a) 2. of the statutes is amended to read:
SB30,546,2322 71.28 (5r) (a) 2. “Course of instruction" has the meaning given in s. 38.50 440.52
23(1) (c).
SB30,1088 24Section 1088 . 71.28 (5r) (a) 6. b. of the statutes is amended to read:
SB30,547,2
171.28 (5r) (a) 6. b. A school approved under s. 38.50 440.52, if the delivery of
2education occurs in this state.
SB30,1089 3Section 1089 . 71.28 (6) (i) of the statutes is created to read:
SB30,547,94 71.28 (6) (i) 1. a. Except as provided in subd. 1. b., if the activity for which a
5person claims a credit under this subsection creates fewer full-time jobs than
6projected under s. 238.17 (3) (a), as reported to the department under s. 238.17 (4),
7the person who claimed the credit shall repay to the department any amount of the
8credit claimed, as determined by the department, in proportion to the number of
9full-time jobs created compared to the number of full-time jobs projected.
SB30,547,1110 b. For purposes of subd. 1. a., the person who initially sells or transfers a credit
11under par. (h) is responsible for repaying the credit.
SB30,547,1612 2. If a person who claims a credit under this subsection and a credit under
13section 47 of the Internal Revenue Code for the same qualified rehabilitation
14expenditures is required to repay any amount of the credit claimed under section 47
15of the Internal Revenue Code, the person shall repay to the department a
16proportionate amount of the credit claimed under this subsection.
SB30,1090 17Section 1090 . 71.29 (8) (a) of the statutes is amended to read:
SB30,547,2018 71.29 (8) (a) The 3rd 4th month of the taxable year, except that a taxpayer
19whose taxable year begins in April shall pay the installment in the 3rd month of the
20taxable year
.
SB30,1091 21Section 1091 . 71.34 (1g) (b) of the statutes is repealed.
SB30,1092 22Section 1092 . 71.34 (1g) (j) 1. of the statutes is amended to read:
SB30,548,223 71.34 (1g) (j) 1. For taxable years beginning after December 31, 2013, and
24before January 1, 2017,
for tax option corporations, “Internal Revenue Code" means

1the federal Internal Revenue Code as amended to December 31, 2013, except as
2provided in subds. 2., 3., and 5. and subject to subd. 4.
SB30,1093 3Section 1093 . 71.34 (1g) (j) 3. i. of the statutes is created to read:
SB30,548,44 71.34 (1g) (j) 3. i. Section 2004 of P.L. 114-41.
SB30,1094 5Section 1094 . 71.34 (1g) (j) 3. j. of the statutes is created to read:
SB30,548,66 71.34 (1g) (j) 3. j. Sections 503 and 504 of P.L. 114-74.
SB30,1095 7Section 1095 . 71.34 (1g) (j) 3. k. of the statutes is created to read:
SB30,548,98 71.34 (1g) (j) 3. k. Sections 103, 104, 124, 168, 184, 185, 190, 204, 303, 306, 336,
9and 341 of division Q of P.L. 114-113.
SB30,1096 10Section 1096 . 71.34 (1g) (j) 3. L. of the statutes is created to read:
SB30,548,1111 71.34 (1g) (j) 3. L. P.L. 114-239.
SB30,1097 12Section 1097 . 71.34 (1g) (k) of the statutes is created to read:
SB30,548,1613 71.34 (1g) (k) 1. For taxable years beginning after December 31, 2016, for tax
14option corporations, “Internal Revenue Code" means the federal Internal Revenue
15Code as amended to December 31, 2016, except as provided in subds. 2., 3., and 5. and
16subject to subd. 4.
SB30,549,617 2. For purposes of this paragraph, “Internal Revenue Code" does not include
18the following provisions of federal public laws for taxable years beginning after
19December 31, 2016: section 13113 of P.L 103-66; sections 1, 3, 4, and 5 of P.L.
20106-519; sections 101, 102, and 422 of P.L 108-357; sections 1310 and 1351 of P.L.
21109-58; section 11146 of P.L. 109-59; section 403 (q) of P.L. 109-135; section 513 of
22P.L. 109-222; sections 104 and 307 of P.L. 109-432; sections 8233 and 8235 of P.L.
23110-28; section 11 (e) and (g) of P.L. 110-172; section 301 of P.L. 110-245; section
2415351 of P.L. 110-246; section 302 of division A, section 401 of division B, and sections
25312, 322, 502 (c), 707, and 801 of division C of P.L. 110-343; sections 1232, 1241, 1251,

11501, and 1502 of division B of P.L. 111-5; sections 211, 212, 213, 214, and 216 of P.L.
2111-226; sections 2011 and 2122 of P.L. 111-240; sections 753, 754, and 760 of P.L.
3111-312; section 1106 of P.L. 112-95; sections 104, 318, 322, 323, 324, 326, 327, and
4411 of P.L. 112-240; P.L. 114-7; section 1101 of P.L. 114-74; section 305 of division
5P of P.L. 114-113; and sections 112, 123, 125 to 128, 143, 144, 151 to 153, 165 to 167,
6169 to 171, 189, 191, 307, 326, and 411 of division Q of P.L. 114-113.
SB30,549,87 3. For purposes of this paragraph, “Internal Revenue Code" does not include
8amendments to the federal Internal Revenue Code enacted after December 31, 2016.
SB30,549,159 4. For purposes of this paragraph, the provisions of federal public laws that
10directly or indirectly affect the Internal Revenue Code, as defined in this paragraph,
11apply for Wisconsin purposes at the same time as for federal purposes, except that
12changes made by section 4007 (b) of P.L. 114-41, section 1102 of P.L. 114-74, sections
13105, 111, 113 to 115, 133, 301, 302, 304, 305, 308, 311, 313 to 323, 325, 331, and 343
14to 345 of division Q of P.L. 114-113 first apply for taxable years beginning after
15December 31, 2016.
SB30,549,19165. For purposes of this paragraph, section 1366 (f) of the Internal Revenue Code
17(relating to pass-through of items to shareholders) is modified by substituting the
18tax under s. 71.35 for the taxes under sections 1374 and 1375 of the Internal Revenue
19Code.
SB30,1098 20Section 1098 . 71.42 (2) (b) of the statutes is repealed.
SB30,1099 21Section 1099 . 71.42 (2) (j) 1. of the statutes is amended to read:
SB30,549,2522 71.42 (2) (j) 1. For taxable years beginning after December 31, 2013, and before
23January 1, 2017,
“Internal Revenue Code" means the federal Internal Revenue Code
24as amended to December 31, 2013, except as provided in subds. 2. to 4. and subject
25to subd. 5.
SB30,1100
1Section 1100. 71.42 (2) (j) 3. i. of the statutes is created to read:
SB30,550,22 71.42 (2) (j) 3. i. Section 2004 of P.L. 114-41.
SB30,1101 3Section 1101 . 71.42 (2) (j) 3. j. of the statutes is created to read:
SB30,550,44 71.42 (2) (j) 3. j. Sections 503 and 504 of P.L. 114-74.
SB30,1102 5Section 1102 . 71.42 (2) (j) 3. k. of the statutes is created to read:
SB30,550,76 71.42 (2) (j) 3. k. Sections 103, 104, 124, 168, 184, 185, 190, 204, 303, 306, 336,
7and 341 of division Q of P.L. 114-113.
SB30,1103 8Section 1103 . 71.42 (2) (j) 3. L. of the statutes is created to read:
SB30,550,99 71.42 (2) (j) 3. L. P.L. 114-239.
SB30,1104 10Section 1104 . 71.42 (2) (k) of the statutes is created to read:
SB30,550,1311 71.42 (2) (k) 1. For taxable years beginning after December 31, 2016, “Internal
12Revenue Code" means the federal Internal Revenue Code as amended to December
1331, 2016, except as provided in subds. 2. to 4. and subject to subd. 5.
SB30,551,314 2. For purposes of this paragraph, “Internal Revenue Code" does not include
15the following provisions of federal public laws for taxable years beginning after
16December 31, 2016: section 13113 of P.L 103-66; sections 1, 3, 4, and 5 of P.L.
17106-519; sections 101, 102, and 422 of P.L 108-357; sections 1310 and 1351 of P.L.
18109-58; section 11146 of P.L. 109-59; section 403 (q) of P.L. 109-135; section 513 of
19P.L. 109-222; sections 104 and 307 of P.L. 109-432; sections 8233 and 8235 of P.L.
20110-28; section 11 (e) and (g) of P.L. 110-172; section 301 of P.L. 110-245; section
2115351 of P.L. 110-246; section 302 of division A, section 401 of division B, and sections
22312, 322, 502 (c), 707, and 801 of division C of P.L. 110-343; sections 1232, 1241, 1251,
231501, and 1502 of division B of P.L. 111-5; sections 211, 212, 213, 214, and 216 of P.L.
24111-226; sections 2011 and 2122 of P.L. 111-240; sections 753, 754, and 760 of P.L.
25111-312; section 1106 of P.L. 112-95; sections 104, 318, 322, 323, 324, 326, 327, and

1411 of P.L. 112-240; P.L. 114-7; section 1101 of P.L. 114-74; section 305 of division
2P of P.L. 114-113; and sections 112, 123, 125 to 128, 143, 144, 151 to 153, 165 to 167,
3169 to 171, 189, 191, 307, 326, and 411 of division Q of P.L. 114-113.
SB30,551,54 3. For purposes of this paragraph, “Internal Revenue Code" does not include
5amendments to the federal Internal Revenue Code enacted after December 31, 2016.
SB30,551,76 4. For purposes of this paragraph, “Internal Revenue Code" does not include
7section 847 of the federal Internal Revenue Code.
SB30,551,148 5. For purposes of this paragraph, the provisions of federal public laws that
9directly or indirectly affect the Internal Revenue Code, as defined in this paragraph,
10apply for Wisconsin purposes at the same time as for federal purposes, except that
11changes made by section 4007 (b) of P.L. 114-41, section 1102 of P.L. 114-74, sections
12105, 111, 113 to 115, 133, 301, 302, 304, 305, 308, 311, 313 to 323, 325, 331, and 343
13to 345 of division Q of P.L. 114-113 first apply for taxable years beginning after
14December 31, 2016.
SB30,1105 15Section 1105 . 71.44 (1) (a) of the statutes is amended to read:
SB30,552,916 71.44 (1) (a) Every corporation, except corporations a corporation all of whose
17income is exempt from taxation and except as provided in sub. (1m), shall furnish to
18the department a true and accurate statement, on or before March 15 of each year,
19except that returns for fiscal years ending on some other date than December 31 shall
20be furnished on or before the 15th day of the 3rd month following the close of such
21fiscal year and except that returns for less than a full taxable year shall be furnished
22on or before
the date applicable on which the corporation is required to file for federal
23income taxes tax purposes, not including any extension, under the internal revenue
24code
Internal Revenue Code, in such the manner and form and setting forth such the
25facts as the department deems necessary to enforce this chapter. Every corporation

1that is required to furnish a statement under this paragraph and that has income
2that is not taxable under this subchapter shall include with its the corporation's
3statement a report that identifies each item of its the corporation's nontaxable
4income. The statement shall be subscribed by the president, vice president,
5treasurer, assistant treasurer, chief accounting officer, or any other officer duly
6authorized so to act. In the case of a return made for a corporation by a fiduciary, the
7fiduciary shall subscribe the return. The fact that an individual's name is subscribed
8on the return shall be prima facie evidence that the individual is authorized to
9subscribe the return on behalf of the corporation.
SB30,1106 10Section 1106 . 71.44 (1m) of the statutes is amended to read:
SB30,552,1711 71.44 (1m) Unrelated business income. Every corporation subject to a tax on
12unrelated business income under s. 71.26 (1) (a), if that corporation is required to file
13for federal income tax purposes, shall furnish to the department of revenue a true
14and accurate statement on or before the date on or before which it the corporation
15is required to file for federal income tax purposes, not including any extension, under
16the Internal Revenue Code
. The requirements about manner, form , and subscription
17under sub. (1) apply to statements under this subsection.
SB30,1107 18Section 1107 . 71.44 (4) (b) of the statutes is amended to read:
SB30,552,2119 71.44 (4) (b) Corporation franchise and income taxes not paid on or before the
2015th day of the 3rd month following the close of the taxable year deadline for filing
21returns described in sub. (1) or (1m)
shall be deemed delinquent.
SB30,1108 22Section 1108 . 71.45 (4) (a) of the statutes is amended to read:
SB30,553,823 71.45 (4) (a) Except as provided in par. (b) and s. 71.80 (25), insurers computing
24tax under this subchapter may subtract from Wisconsin net income any Wisconsin
25net business loss sustained incurred in any of the next 20 immediately preceding

1taxable years, if the insurer was subject to taxation under this chapter in the taxable
2year in which the loss was incurred,
to the extent not offset by Wisconsin net business
3income of any year between the loss year and the taxable year for which an offset is
4claimed and computed without regard to sub. (2) (a) 8. and 9. and this subsection and
5limited to the amount of net income, but no loss incurred for a taxable year before
6taxable year 1987 by a nonprofit service plan of sickness care under ch. 148, or dental
7care under s. 447.13 may be treated as a net business loss of the successor service
8insurer under ch. 613 operating by virtue of s. 148.03 or 447.13.
SB30,1109 9Section 1109 . 71.47 (3q) (d) 2. of the statutes is amended to read:
SB30,553,1810 71.47 (3q) (d) 2. If the allowable amount of the claim under par. (b) exceeds the
11tax otherwise due under s. 71.43, the amount of the claim not used to offset the tax
12due shall be certified by the department of revenue to the department of
13administration for payment by check, share draft, or other draft drawn from the
14appropriation account under s. 20.835 (2) (bb), except that the amounts certified
15under this subdivision for taxable years beginning after December 31, 2009, and
16before January 1, 2012, shall be paid in taxable years beginning after December 31,
172011. Notwithstanding s. 71.82, no interest shall be paid on amounts certified under
18this subdivision.
SB30,1110 19Section 1110 . 71.47 (3w) (c) 1. of the statutes is amended to read:
SB30,554,220 71.47 (3w) (c) 1. If the allowable amount of the claim under this subsection
21exceeds the taxes otherwise due on the claimant's income under s. 71.43, the amount
22of the claim that is not used to offset those taxes shall be certified by the department
23of revenue to the department of administration for payment by check, share draft,
24or other draft drawn from the appropriation under s. 20.835 (2) (co).

1Notwithstanding s. 71.82, no interest shall be paid on amounts certified under this
2subdivision.
SB30,1111 3Section 1111 . 71.47 (3y) (d) 2. of the statutes is amended to read:
SB30,554,94 71.47 (3y) (d) 2. If the allowable amount of the claim under par. (b) exceeds the
5tax otherwise due under s. 71.43, the amount of the claim not used to offset the tax
6due shall be certified by the department of revenue to the department of
7administration for payment by check, share draft, or other draft drawn from the
8appropriation account under s. 20.835 (2) (bg). Notwithstanding s. 71.82, no interest
9shall be paid on amounts certified under this subdivision.
SB30,1112 10Section 1112 . 71.47 (5r) (a) 2. of the statutes is amended to read:
SB30,554,1211 71.47 (5r) (a) 2. “Course of instruction" has the meaning given in s. 38.50 440.52
12(1) (c).
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