SB30,982
24Section 982
. 59.52 (7) of the statutes is amended to read:
SB30,511,17
159.52
(7) Joint cooperation. The board may join with the state, other counties
2and municipalities in a cooperative arrangement as provided by s. 66.0301, including
3the acquisition, development, remodeling, construction, equipment, operation and
4maintenance of land, buildings and facilities for regional projects, whether or not
5such projects are located within the county.
If a county is required to establish or
6maintain an agency, department, commission, or any other office or position to carry
7out a county responsibility, and the county joins with another county or municipality
8by entering into an intergovernmental cooperation contract under s. 66.0301 to
9jointly carry out the responsibility, the jointly established or maintained agency,
10department, commission, or any other office or position to which the contract applies
11fulfills the county's obligation to establish or maintain such entities or positions until
12the contract entered into under s. 66.0301 expires or is terminated by the parties.
13In addition, if 2 or more counties enter into an intergovernmental cooperation
14contract and create a commission under s. 66.0301 to jointly or regionally administer
15a function or project, the commission shall be considered to be a single entity that
16represents, and may act on behalf of, the joint interests of the signatories to the
17contract entered into under s. 66.0301.
SB30,983
18Section 983
. 66.0131 (6) of the statutes is created to read:
SB30,511,2019
66.0131
(6) School districts. Subsections (3) to (5) do not apply to school
20districts.
SB30,984
21Section 984
. 66.0301 (2) of the statutes is amended to read:
SB30,512,2022
66.0301
(2) Subject to s. 59.794 (2), and in addition to the provisions of any
23other statutes specifically authorizing cooperation between municipalities, unless
24those statutes specifically exclude action under this section, any municipality may
25contract with other municipalities and with federally recognized Indian tribes and
1bands in this state, for the receipt or furnishing of services or the joint exercise of any
2power or duty required or authorized by law. If municipal or tribal parties to a
3contract have varying powers or duties under the law, each may act under the
4contract to the extent of its lawful powers and duties. A contract under this
5subsection may bind the contracting parties for the length of time specified in the
6contract. This section shall be interpreted liberally in favor of cooperative action
7between municipalities and between municipalities and Indian tribes and bands in
8this state.
If a municipality is required to establish or maintain an agency,
9department, commission, or any other office or position to carry out a municipal
10responsibility, and the municipality joins with another municipality by entering into
11an intergovernmental cooperation contract under this subsection to jointly carry out
12the responsibility, the jointly established or maintained agency, department,
13commission, or any other office or position to which the contract applies fulfills the
14municipality's obligation to establish or maintain such entities or positions until the
15contract entered into under this subsection expires or is terminated by the parties.
16In addition, if 2 or more municipalities enter into an intergovernmental cooperation
17contract and create a commission under this section to jointly or regionally
18administer a function or project, the commission shall be considered to be a single
19entity that represents, and may act on behalf of, the joint interests of the signatories
20to the contract entered into under this section.
SB30,985
21Section 985
. 66.0602 (2m) (a) of the statutes is amended to read:
SB30,513,522
66.0602
(2m) (a) If a political subdivision's levy for the payment of any general
23obligation debt service, including debt service on debt issued or reissued to fund or
24refund outstanding obligations of the political subdivision and interest on
25outstanding obligations of the political subdivision, on debt originally issued before
1July 1, 2005, is less in the current year than it was in the previous year, the political
2subdivision shall reduce its levy limit in the current year by an amount equal to the
3amount that its levy was reduced as described in this subsection.
This subsection
4does not apply to a political subdivision in any year in which the political subdivision
5does not increase its levy increase limit as allowed under sub. (3) (f) 1.
SB30,986
6Section 986
. 66.0901 (1) (a) of the statutes is renumbered 66.0901 (1) (as).
SB30,987
7Section 987
. 66.0901 (1) (ae) of the statutes is created to read:
SB30,513,108
66.0901
(1) (ae) “Agreement with a labor organization" means any agreement
9with a labor organization, including a collective bargaining agreement, a project
10labor agreement, or a community workforce agreement.
SB30,988
11Section 988
. 66.0901 (1) (am) of the statutes is created to read:
SB30,513,1212
66.0901
(1) (am) “Labor organization" has the meaning given in s. 5.02 (8m).
SB30,989
13Section 989
. 66.0901 (6) of the statutes is amended to read:
SB30,513,2414
66.0901
(6) Separation of contracts; classification of contractors. In public
15contracts for the construction, repair, remodeling or improvement of a public
16building or structure, other than highway structures and facilities, a municipality
17may bid projects based on a single or multiple division of the work. Public contracts
18shall be awarded according to the division of work selected for bidding.
The Except
19as provided in sub. (6m), the municipality may set out in any public contract
20reasonable and lawful conditions as to the hours of labor, wages, residence, character
21and classification of workers to be employed by any contractor, classify contractors
22as to their financial responsibility, competency and ability to perform work and set
23up a classified list of contractors. The municipality may reject the bid of any person,
24if the person has not been classified for the kind or amount of work in the bid.
SB30,990
25Section 990
. 66.0901 (6m) of the statutes is created to read:
SB30,514,2
166.0901
(6m) Prohibited practices. A municipality may not do any of the
2following in a specification for bids for a public contract under this section:
SB30,514,43
(a) Require that a bidder enter into or adhere to an agreement with a labor
4organization.
SB30,514,65
(b) Consider as a factor in making an award under this section whether any
6bidder has or has not entered into an agreement with a labor organization.
SB30,514,127
(c) Require that a bidder enter into, adhere to, or enforce any agreement that
8requires, as a condition of employment, that the bidder or bidder's employees become
9or remain members of, or be affiliated with, a labor organization or pay any dues,
10fees, assessments, or other charges or expenses of any kind or amount, or provide
11anything of value, to a labor organization or a labor organization's health, welfare,
12retirement, or other benefit plan or program.
SB30,991
13Section 991
. 66.0901 (6s) of the statutes is created to read:
SB30,514,1614
66.0901
(6s) Protected activity. Nothing in this section prohibits employers
15or employees from entering into agreements or engaging in any other activity
16protected by the National Labor Relations Act,
29 USC 151 to
169.
SB30,992
17Section 992
. 66.0901 (9) (a) of the statutes is amended to read:
SB30,514,1918
66.0901
(9) (a) Notwithstanding sub. (1)
(a) (as), in this subsection,
19“municipality" does not include the department of transportation.
SB30,993
20Section 993
. 66.0903 (1) (c) of the statutes is amended to read:
SB30,514,2221
66.0903
(1) (c) “Hourly basic rate of pay" has the meaning given in s. 16.856
22(1) (b)
, 2015 stats.
SB30,994
23Section 994
. 66.0903 (1) (f) of the statutes is amended to read:
SB30,514,2524
66.0903
(1) (f) “Prevailing hours of labor" has the meaning given in s. 16.856
25(1) (e)
, 2015 stats.
SB30,995
1Section
995. 66.0903 (1) (g) of the statutes is amended to read:
SB30,515,32
66.0903
(1) (g) “Prevailing wage rate" includes the meanings given under s.
366.0903 (1) (g), 2013 stats., and s. 16.856 (1) (f)
, 2015 stats.
SB30,996
4Section 996
. 66.0903 (1) (j) of the statutes is amended to read:
SB30,515,65
66.0903
(1) (j) “Truck driver"
has the meaning given in s. 16.856 (1) (j) includes
6an owner-operator of a truck.
SB30,997
7Section 997
. 69.68 of the statutes is amended to read:
SB30,515,13
869.68 Statement of indebtedness to secretary of state. Each county, city,
9village, town,
and technical college district
and school district clerk shall, whenever
10required by the secretary of state, furnish a full and complete statement showing the
11bonded and all other indebtedness of the respective county, city, village, town,
or 12technical college district
or school district, the purposes for which the same was
13incurred and all accrued interest, if any, remaining unpaid.
SB30,998
14Section 998
. 70.57 (4) (b) 1. of the statutes is amended to read:
SB30,515,1815
70.57
(4) (b) 1. For the year in which the error occurred, apportion county,
16school district, technical college district, and metropolitan sewerage district
17property taxes
, and state forestation taxes under s. 70.58, to the taxation district
18using the taxation district's erroneous valuation.
SB30,999
19Section 999
. 70.57 (4) (b) 2. of the statutes is amended to read:
SB30,515,2320
70.57
(4) (b) 2. For the year in which the error occurred, apportion county,
21school district, technical college district, and metropolitan sewerage district
22property taxes
, and state forestation taxes under s. 70.58, to the taxation district
23using the taxation district's correct valuation.
SB30,1000
24Section 1000
. 70.58 (1) of the statutes is amended to read:
SB30,516,10
170.58
(1) Except as provided in
sub. subs. (2)
and (3), there is levied an annual
2tax of two-tenths of one mill for each dollar of the assessed valuation of the property
3of the state as determined by the department of revenue under s. 70.57, for the
4purpose of acquiring, preserving and developing the forests of the state and for the
5purpose of forest crop law and county forest law administration and aid payments,
6for grants to forestry cooperatives under s. 36.56, and for the acquisition, purchase
7and development of forests described under s. 25.29 (7) (a) and (b), the proceeds of
8the tax to be paid into the conservation fund. The tax shall not be levied in any year
9in which general funds are appropriated for the purposes specified in this section,
10equal to or in excess of the amount which the tax would produce.
SB30,1001
11Section 1001
. 70.58 (2) of the statutes is amended to read:
SB30,516,1812
70.58
(2) In each of 3 years beginning with the property tax assessments as of
13January 1, 2005, the department of revenue shall adjust the rate of the tax imposed
14under this section so that the percentage increase from the previous year in the total
15amount levied under this section does not exceed 2.6 percent. The rate determined
16by the department of revenue for the property tax assessment as of January 1, 2007,
17shall be the rate of the tax imposed under this section for all subsequent years
,
18ending with the property tax assessments as of January 1, 2017.
SB30,1002
19Section 1002
. 70.58 (3) of the statutes is created to read:
SB30,516,2420
70.58
(3) In fiscal year 2017-18, and in each fiscal year thereafter, an amount
21equal to 0.1697 mills for each dollar of the assessed valuation of the property of the
22state as determined by the department of revenue under s. 70.57 shall be transferred
23from the general fund to the conservation fund for the purposes described under sub.
24(1).
SB30,1003
25Section 1003
. 71.01 (6) (b) of the statutes is repealed.
SB30,1004
1Section
1004. 71.01 (6) (j) 1. of the statutes is amended to read:
SB30,517,62
71.01
(6) (j) 1. For taxable years beginning after December 31, 2013,
and before
3January 1, 2017, for individuals and fiduciaries, except fiduciaries of nuclear
4decommissioning trust or reserve funds, “Internal Revenue Code" means the federal
5Internal Revenue Code as amended to December 31, 2013, except as provided in
6subds. 2. and 3. and subject to subd. 4.
SB30,1005
7Section 1005
. 71.01 (6) (j) 3. i. of the statutes is created to read:
SB30,517,88
71.01
(6) (j) 3. i. Section 2004 of P.L.
114-41.
SB30,1006
9Section 1006
. 71.01 (6) (j) 3. j. of the statutes is created to read:
SB30,517,1010
71.01
(6) (j) 3. j. Sections 503 and 504 of P.L.
114-74.
SB30,1007
11Section 1007
. 71.01 (6) (j) 3. k. of the statutes is created to read:
SB30,517,1312
71.01
(6) (j) 3. k. Sections 103, 104, 124, 168, 184, 185, 190, 204, 303, 306, 336,
13and 341 of division Q of P.L.
114-113.
SB30,1008
14Section 1008
. 71.01 (6) (j) 3. L. of the statutes is created to read:
SB30,517,1515
71.01
(6) (j) 3. L. P.L.
114-239.
SB30,1009
16Section 1009
. 71.01 (6) (k) of the statutes is created to read:
SB30,517,2117
71.01
(6) (k) 1. For taxable years beginning after December 31, 2016, for
18individuals and fiduciaries, except fiduciaries of nuclear decommissioning trust or
19reserve funds, “Internal Revenue Code" means the federal Internal Revenue Code
20as amended to December 31, 2016, except as provided in subds. 2. and 3. and subject
21to subd. 4.
SB30,518,1122
2. For purposes of this paragraph, “Internal Revenue Code" does not include
23the following provisions of federal public laws for taxable years beginning after
24December 31, 2016: section 13113 of P.L
103-66; sections 1, 3, 4, and 5 of P.L.
25106-519; sections 101, 102, and 422 of P.L
108-357; sections 1310 and 1351 of P.L.
1109-58; section 11146 of P.L.
109-59; section 403 (q) of P.L.
109-135; section 513 of
2P.L.
109-222; sections 104 and 307 of P.L.
109-432; sections 8233 and 8235 of P.L.
3110-28; section 11 (e) and (g) of P.L.
110-172; section 301 of P.L.
110-245; section
415351 of P.L.
110-246; section 302 of division A, section 401 of division B, and sections
5312, 322, 502 (c), 707, and 801 of division C of P.L.
110-343; sections 1232, 1241, 1251,
61501, and 1502 of division B of P.L.
111-5; sections 211, 212, 213, 214, and 216 of P.L.
7111-226; sections 2011 and 2122 of P.L.
111-240; sections 753, 754, and 760 of P.L.
8111-312; section 1106 of P.L.
112-95; sections 104, 318, 322, 323, 324, 326, 327, and
9411 of P.L.
112-240; P.L.
114-7; section 1101 of P.L.
114-74; section 305 of division
10P of P.L.
114-113; and sections 112, 123, 125 to 128, 143, 144, 151 to 153, 165 to 167,
11169 to 171, 189, 191, 307, 326, and 411 of division Q of P.L.
114-113.
SB30,518,1312
3. For purposes of this paragraph, “Internal Revenue Code" does not include
13amendments to the federal Internal Revenue Code enacted after December 31, 2016.
SB30,518,2014
4. For purposes of this paragraph, the provisions of federal public laws that
15directly or indirectly affect the Internal Revenue Code, as defined in this paragraph,
16apply for Wisconsin purposes at the same time as for federal purposes, except that
17changes made by section 4007 (b) of P.L.
114-41, section 1102 of P.L.
114-74, sections
18105, 111, 113 to 115, 133, 301, 302, 304, 305, 308, 311, 313 to 323, 325, 331, and 343
19to 345 of division Q of P.L.
114-113 first apply for taxable years beginning after
20December 31, 2016.
SB30,1010
21Section 1010
. 71.03 (2) (i) 3. of the statutes is amended to read:
SB30,519,222
71.03
(2) (i) 3. There has been
mailed sent to either spouse, with respect to that
23taxable year, a notice of adjustment under ss. 71.74 to 71.77 and the spouse, as to that
24notice, files a petition for redetermination under subch. XIV, except that, if both
1spouses request and the department consents, the election under par. (g) may be
2made.
SB30,1011
3Section 1011
. 71.03 (4) (b) of the statutes is amended to read:
SB30,519,74
71.03
(4) (b) The tax on income reported by persons making the election under
5par. (a) shall be computed by the department of revenue. After applying all known
6applicable credits, the department shall notify the taxpayer
by mail of the amount
7of taxes due or the amount of taxes to be refunded.
SB30,1012
8Section 1012
. 71.04 (7) (dh) 2. b. of the statutes is amended to read:
SB30,519,119
71.04
(7) (dh) 2. b. The service relates to
tangible personal property that is
10located in this state at the time that the service is received or tangible personal
11property that is delivered directly or indirectly to customers in this state.
SB30,1013
12Section 1013
. 71.04 (7) (dh) 2. c. of the statutes is amended to read:
SB30,519,1413
71.04
(7) (dh) 2. c. The service is
provided to purchased by an individual who
14is physically present in this state at the time that the service is received.
SB30,1014
15Section 1014
. 71.05 (1) (c) 13. of the statutes is created to read:
SB30,519,1716
71.05
(1) (c) 13. An entity described under, or an entity whose bonds are issued
17under, s. 66.1201, 66.1333, or 66.1335.
SB30,1015
18Section 1015
. 71.05 (6) (a) 26. (intro.) of the statutes is amended to read:
SB30,519,2119
71.05
(6) (a) 26. (intro.) For the taxable year in which a distribution is received,
20all of the following amounts distributed from a college savings account, as described
21in s.
16.641 224.50:
SB30,1016
22Section 1016
. 71.05 (6) (a) 26. c. of the statutes is amended to read:
SB30,520,323
71.05
(6) (a) 26. c. To the extent that an amount is not otherwise added back
24under this subdivision, any amount withdrawn from a college savings account, as
25described in s.
16.641 224.50, for any purpose if the withdrawn amount was
1contributed to the account within 365 days of the day on which the amount was
2withdrawn from such an account and if the withdrawn amount was previously
3subtracted under par. (b) 32.
SB30,1017
4Section 1017
. 71.05 (6) (b) 23. of the statutes is amended to read:
SB30,520,85
71.05
(6) (b) 23. Any increase in value of a tuition unit that is purchased under
6a tuition contract under s.
16.64 224.48, except that the subtraction under this
7subdivision may not be claimed by any individual who received a refund under s.
816.64 224.48 (7) (a) 2., 3. or 4.
SB30,1018
9Section 1018
. 71.05 (6) (b) 28. (intro.) of the statutes is amended to read:
SB30,520,1610
71.05
(6) (b) 28. (intro.) An amount paid by a claimant for tuition expenses and
11mandatory student fees for a student who is the claimant or who is the claimant's
12child and the claimant's dependent who is claimed under section
151 (c) of the
13Internal Revenue Code, to attend any university, college, technical college or a school
14approved under s.
38.50 440.52, that is located in Wisconsin or to attend a public
15vocational school or public institution of higher education in Minnesota under the
16Minnesota-Wisconsin reciprocity agreement under s. 39.47, calculated as follows:
SB30,1019
17Section 1019
. 71.05 (6) (b) 28. h. of the statutes is amended to read:
SB30,520,2518
71.05
(6) (b) 28. h. No modification may be claimed under this subdivision for
19an amount paid for tuition expenses and mandatory student fees, as described under
20this subdivision, if the source of the payment is an amount withdrawn from a college
21savings account, as described in s.
16.641 224.50 or from a college tuition and
22expenses program, as described in s.
16.64 224.48, and if the owner of the account
23or a parent, grandparent, great-grandparent, aunt, or uncle of the beneficiary, who
24contributed to the account, has claimed a deduction under subd. 32. or 33. that
25relates to such an amount.
SB30,1020
1Section
1020. 71.05 (6) (b) 31. of the statutes is amended to read:
SB30,521,52
71.05
(6) (b) 31. Any increase in value of a college savings account, as described
3in s.
16.641 224.50, except that the subtraction under this subdivision may not be
4claimed by any individual who has made a nonqualified withdrawal, as described in
5s.
16.641 224.50 (2) (e).
SB30,1021
6Section 1021
. 71.05 (6) (b) 32. (intro.) of the statutes is amended to read:
SB30,521,137
71.05
(6) (b) 32. (intro.) An amount paid into a college savings account, as
8described in s.
16.641 224.50, in the taxable year in which the contribution is made
9or on or before the 15th day of the 4th month beginning after the close of a taxpayer's
10taxable year to which this subtraction relates, by the owner of the account or by any
11other individual, for the benefit of any beneficiary of an account, calculated as
12follows, except that each amount that is subtracted under this subdivision may be
13subtracted only once:
SB30,1022
14Section 1022
. 71.05 (6) (b) 32m. of the statutes is amended to read:
SB30,521,2115
71.05
(6) (b) 32m. Consistent with the limitations specified in subd. 32., for
16rollovers occurring after April 15, 2015, any principal amount rolled over to a college
17savings account, as described in s.
16.641 224.50, from another state's qualified
18tuition program, as described in
26 USC 529 (c) (3) (C) (i). Amounts eligible for the
19subtraction under this subdivision that are in excess of the annual limits specified
20under subd. 32. may be carried forward to future taxable years of the taxpayer
21without limitation, other than the limits specified in subd. 32. ae. and am.
SB30,1023
22Section 1023
. 71.05 (6) (b) 33. (intro.) of the statutes is amended to read:
SB30,522,323
71.05
(6) (b) 33. (intro.) An amount paid into a college tuition and expenses
24program, as described in s.
16.64 224.48, by the owner of the account or by a parent,
25grandparent, great-grandparent, aunt, or uncle of the beneficiary, if the beneficiary
1of the account is one of the following: the claimant; the claimant's child; the
2claimant's grandchild; the claimant's great-grandchild; or the claimant's niece or
3nephew; calculated as follows:
SB30,1024
4Section 1024
. 71.05 (8) (b) 1. of the statutes is amended to read: