AB1: Bill Text

This bill requires the governor to submit to the legislature by January 31, 2021, a plan to open the state capitol to the public and to have state employees return to in-person employment.

taxation

Interest and penalties on late property tax payments

Under current law, a late installment payment of property taxes is subject to interest and penalties, with the interest accruing from February 1 of the year in which the taxes are due. For property taxes payable in 2020, if an installment payment due after April 1, 2020, is late, current law allows a municipality to temporarily waive the interest and penalties in cases of hardship. The entire amount due must be paid no later than October 1, 2020, and both the county and municipality must adopt resolutions authorizing the waiver.

The bill allows municipalities to similarly waive interest and penalties on late installment payments of property taxes payable in 2021. Under the bill, for an installment payment due after April 1, 2021, that is late, a municipality may waive the interest and penalties if the municipality makes a general or case-by-case finding of hardship and the total amount due is paid no later than October 1, 2021. A municipality may waive the interest and penalties only if the county first adopts a resolution authorizing the waiver and establishing criteria for determining hardship and the municipality then adopts a similar resolution. Under the bill, interest and penalties will accrue from October 1, 2021, for any property taxes payable in 2021 that are delinquent after that date.

The bill requires a county that adopts a waiver resolution to settle the taxes, interest, and penalties collected before August 1, 2021, on August 20, 2021, and to settle the remaining unpaid taxes, interest, and penalties on September 20, 2021. The August 20, 2021, settlement must be distributed proportionally to the underlying taxing jurisdictions.

Claims to recover property taxes

Current law allows a person to file a claim to recover the unlawful imposition of property taxes, a claim for the excessive assessment of property taxes, or a claim to recover property taxes paid in protest due to an outstanding contested assessment. However, no person may file a claim unless the person has paid his or her property taxes on time. Current law provides an exception from this requirement for taxes due and payable in 2020 if paid by October 1, 2020, or a later applicable installment date.

The bill creates a similar exception for property taxes due and payable in 2021. Under the bill, the timely payment requirement does not apply to these taxes if paid by October 1, 2021, or a later applicable installment date.

This proposal may contain a health insurance mandate requiring a social and financial impact report under s. 601.423, stats.

For further information see the state and local fiscal estimate, which will be printed as an appendix to this bill.

The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:

AB1,1 Section 1 . 13.101 (4d) of the statutes is amended to read:

AB1,18,2 13.101 (4d) During the public health emergency declared on March 12, 2020, by executive order 72, and for a period of 90 days after termination of the emergency Until the conclusion of a national emergency declared by the U.S. president under 50 USC 1621 in response to the 2019 novel coronavirus or June 30, 2021, whichever is earlier, the committee may transfer under sub. (4) an amount not to exceed $75,000,000 $100,000,000 from sum sufficient appropriations, as defined under s. 20.001 (3) (d), to be used for expenditures related to the emergency.

AB1,2 Section 2 . 40.26 (5m) of the statutes is amended to read:

AB1,18,11 40.26 (5m) During the public health a national emergency declared on March 12, 2020, by executive order 72 the U.S. president under 50 USC 1621 in response to the 2019 novel coronavirus and ending when the national emergency is no longer in effect or 60 days after the effective date of this subsection .... [LRB enters date], whichever is earlier, sub. (5) does not apply if at least 15 days have elapsed between the termination of employment with a participating employer and becoming a participating employee if the position for which the participant is hired is a critical position, as determined by the secretary of health services under s. 323.19 (3).

AB1,3 Section 3 . 40.26 (6) (intro.) of the statutes is amended to read:

AB1,18,19 40.26 (6) (intro.) A participant who is hired during the public health a national emergency declared on March 12, 2020, by executive order 72 the U.S. president under 50 USC 1621 in response to the 2019 novel coronavirus and ending when the national emergency is no longer in effect or 60 days after the effective date of this subsection .... [LRB enters date], whichever is earlier, may elect to not suspend his or her retirement annuity or disability annuity under sub. (1m) for the duration of the state of emergency that period if all of the following conditions are met:

AB1,4 Section 4 . 49.45 (3) (e) 9m. of the statutes is created to read:

AB1,18,22 49.45 (3) (e) 9m. a. In this subdivision, “hospital-associated service” has the meaning given in s. 50.33 (2d).

AB1,19,2 b. Any hospital-associated service that is provided by a hospital in accordance with s. 50.36 (5m) that is of the type for which payment could be claimed as an inpatient hospital service under the federal Medicare program, 42 USC 1395 et seq., shall be included as part of and reimbursed or paid as an inpatient service under this section.

AB1,5 Section 5 . 49.45 (4r) of the statutes is created to read:

AB1,19,7 49.45 (4r) Utilization data. (a) In this subsection, “health care data aggregator” means a data organization or entity that collects, analyzes, and disseminates health care information under subch. I of ch. 153 and that requests the department to provide data under this subsection.

AB1,19,10 (b) Semiannually, the department shall provide to any health care data aggregator all Medical Assistance program fee-for-service and managed care encounter claims data and data specifications maintained by the department.

AB1,19,19 (c) Within 5 business days or a longer period specified by the department, of the receipt of data under par. (b), a health care data aggregator shall create a data set from the data received that is de-identified health information, as described in 42 CFR 164.514 (a), and that meets the requirements for de-identification described in 42 CFR 164.514 (b) and then shall destroy the original data provided by the department under par. (b). The health care data aggregator shall make the de-identified data set available to the public and may disseminate custom data sets and reports if the data sets and reports contain only de-identified health information.

AB1,19,24 (d) Data provided by the department to a health care data aggregator under par. (b) is not subject to inspection or copying under s. 19.35. A health care data aggregator shall comply with the requirements under s. 153.50 (3) to ensure protection of patient identity with regard to data received and made available or disseminated under this subsection.

AB1,6 Section 6. 49.45 (39n) of the statutes is created to read:

AB1,20,10 49.45 (39n) Pharmacist reimbursement for vaccines and COVID-19 tests. The department shall ensure that any vaccine against SARS-CoV-2 coronavirus and any test for COVID-19, which is the infection caused by the SARS-CoV-2 coronavirus, that are covered under this subchapter and for which reimbursement for administration is made to any provider, are covered and reimbursed when the vaccine or test is administered by a pharmacist acting under his or her scope of practice, including under s. 450.035. As necessary to comply with this subsection, the department shall certify pharmacists as providers of Medical Assistance services for the purposes of covering and reimbursing pharmacists for administering vaccines and tests described in this subsection.

AB1,7 Section 7 . 50.083 of the statutes is created to read:

AB1,20,16 50.083 Visitation by essential visitor. (1) In this section, “essential visitor” means an individual designated by a nursing home resident or assisted living facility resident to visit and provide support to the resident in the nursing home or assisted living facility or the resident's health care agent under a power of attorney for health care.

AB1,20,20 (2) Each nursing home and assisted living facility shall allow an essential visitor, who agrees to comply with any public health policies of the nursing home or assisted living facility, to enter the nursing home or assisted living facility to visit the resident in compassionate care situations, including any of the following:

AB1,20,23 (a) The resident has recently been admitted to the nursing home or assisted living facility and is experiencing difficulty in adjusting to the change in environment and lack of family presence.

AB1,20,24 (b) The resident is grieving the recent death of a friend or family member.

AB1,21,2 (c) The resident is experiencing weight loss or dehydration due to lack of support from family or caregivers when eating or drinking.

AB1,21,4 (d) The resident is experiencing emotional distress or a decline in ability or willingness to communicate.

AB1,21,8 (3) If the federal centers for medicare and medicaid services issues guidance that is more restrictive in allowing visitation than sub. (2), a nursing home or assisted living facility may comply with that guidance instead of complying with sub. (2).

AB1,21,12 (4) This section applies at any time the nursing home or assisted living facility limits visitors to the nursing home or assisted living facility due to an outbreak or epidemic of communicable disease in the community in which the nursing home or assisted living facility is located.

AB1,8 Section 8 . 50.33 (2d) of the statutes is created to read:

AB1,21,15 50.33 (2d) “Hospital-associated service” means a health care service that meets all of the following conditions:

AB1,21,17 (a) The service is of the same type as those furnished by a hospital in an inpatient or outpatient facility.

AB1,21,19 (b) The service is of a type for which a payment could be claimed as a hospital service under the federal Medicare program, 42 USC 1395 et seq.

AB1,21,21 (c) The service is provided at a location other than in a facility approved by the department under s. 50.35.

AB1,21,22 (d) The service is provided in a home setting.

AB1,9 Section 9 . 50.36 (5m) of the statutes is created to read:

AB1,22,3 50.36 (5m) If the federal centers for medicare and medicaid services has approved a hospital to provide any hospital-associated service, the department may apply to and enforce upon the hospital as the state standard for the hospital-associated service any rule or standard that is required by the centers for medicare and medicaid services for the service.

AB1,10 Section 10 . 50.49 (6m) (d) of the statutes is created to read:

AB1,22,6 50.49 (6m) (d) A hospital that is providing hospital-associated services in accordance with s. 50.36 (5m).

AB1,11 Section 11 . 70.511 (2) (a) of the statutes is amended to read:

AB1,22,20 70.511 (2) (a) If the reviewing authority has not made a determination prior to the time of the tax levy with respect to a particular objection to the amount, valuation or taxability of property, the tax levy on the property or person shall be based on the contested assessed value of the property. A tax bill shall be sent to, and paid by, the person subject to the tax levy as though there had been no objection filed, except that the payment shall be considered to be made under protest. The entire tax bill shall be paid when due under s. 74.11, 74.12 or 74.87 even though the reviewing authority has reduced the assessment prior to the time for full payment of the tax billed. The requirement to pay a tax timely under this paragraph does not apply to taxes due and payable in 2020 if paid by October 1, 2020, or by any installment date for which taxes are due after October 1, 2020, nor to taxes due and payable in 2021 if paid by October 1, 2021, or by any installment date for which taxes are due after October 1, 2021.

AB1,12 Section 12 . 74.35 (5) (c) of the statutes is amended to read:

AB1,23,3 74.35 (5) (c) No claim may be filed or maintained under this section unless the tax for which the claim is filed, or any authorized installment payment of the tax, is timely paid under s. 74.11, 74.12 or 74.87. This paragraph does not apply to taxes due and payable in 2020 if paid by October 1, 2020, or by any installment date for which taxes are due after October 1, 2020, nor to taxes due and payable in 2021 if paid by October 1, 2021, or by any installment date for which taxes are due after October 1, 2021.

AB1,13 Section 13 . 74.37 (4) (b) of the statutes is amended to read:

AB1,23,11 74.37 (4) (b) No claim or action for an excessive assessment may be brought or maintained under this section unless the tax for which the claim is filed, or any authorized installment of the tax, is timely paid under s. 74.11 or 74.12. This paragraph does not apply to taxes due and payable in 2020 if paid by October 1, 2020, or by any installment date for which taxes are due after October 1, 2020, nor to taxes due and payable in 2021 if paid by October 1, 2021, or by any installment date for which taxes are due after October 1, 2021.

AB1,14 Section 14. 101.643 of the statutes is created to read:

AB1,23,17 101.643 Occupancy before inspection; permit. (1) A dwelling unit that is occupied in accordance with local ordinances before undergoing all inspections for compliance with the one- and 2-family dwelling code may be granted an occupancy permit if the dwelling unit later passes a final inspection for compliance with the one- and 2-family dwelling code.

AB1,23,20 (2) If an occupancy permit for a dwelling unit is granted after the dwelling unit is occupied as described in sub. (1), any missed inspection of the dwelling unit may not be listed as a finding on the occupancy permit.

AB1,15 Section 15 . 103.375 of the statutes is created to read:

AB1,24,2 103.375 Mandatory vaccination for employment prohibited. No employer may require an employee or prospective employee to receive a vaccine against the SARS-CoV-2 coronavirus, which causes COVID-19, or show proof of having received such a vaccine, as a condition of an offer of employment or continued employment with the employer.

AB1,16 Section 16 . 108.04 (3) (b) of the statutes is amended to read:

AB1,24,8 108.04 (3) (b) Paragraph (a) does not apply with respect to benefit years that begin after March 12, 2020, and before February 7 March 14, 2021. The department shall seek the maximum amount of federal reimbursement for benefits that are, during the time period specified in this paragraph, payable for the first week of a claimant's benefit year as a result of the application of this paragraph.

AB1,17 Section 17 . 108.062 (20) (intro.) of the statutes is amended to read:

AB1,24,19 108.062 (20) Suspensions of certain provisions. (intro.) Notwithstanding sub. (2), this subsection, and not sub. (2), applies to work-share plans submitted on or after April 17, 2020, and before December 31, 2020, and to work-share plans submitted during each week that begins while a national emergency declared by the U.S. president under 50 USC 1621 in response to the 2019 novel coronavirus remains in effect, subject to sub. (19), except that this subsection does not apply to work-share plans submitted on or after July 4, 2021. During that period those periods, prior to implementing a work-share program, an employer shall submit a work-share plan for the approval of the department. In its submittal, the employer shall certify that its plan is in compliance with all requirements under this section. Each plan shall:

AB1,18 Section 18 . 108.07 (5) (bm) 1. of the statutes is amended to read:

AB1,24,25 108.07 (5) (bm) 1. The Subject to subd. 1m., the department shall, when processing initial claims for regular benefits, determine whether a claim or plan is related to the public health emergency declared on March 12, 2020, by executive order 72. If a claim is so related, the regular benefits for that claim shall, except as provided in subd. 2., be paid as provided in subd. 3.

AB1,19 Section 19. 108.07 (5) (bm) 1m. of the statutes is created to read:

AB1,25,9 108.07 (5) (bm) 1m. For purposes of this paragraph, the department shall presume that an initial claim for benefit years beginning on or after March 15, 2020, through March 13, 2021, relates to the public health emergency declared on March 12, 2020, by Executive Order 72 unless the claimant's most recent separation from employment is due to a labor dispute, voluntary termination of work, discharge for misconduct, or discharge for substantial fault. An employer is not required to submit a request for charging relief under this paragraph for initial claims described in this subdivision.

AB1,20 Section 20 . 108.07 (5) (bm) 2. a. of the statutes is amended to read:

AB1,25,13 108.07 (5) (bm) 2. a. Subdivision 1. applies only with respect to benefits payable for weeks beginning after March 12, 2020, and beginning before December 31, 2020 March 14, 2021.

AB1,21 Section 21 . 118.133 (1) (a) of the statutes is amended to read:

AB1,25,19 118.133 (1) (a) A school board shall permit a pupil who resides in the school district and is enrolled in a home-based private educational program or a virtual charter school to participate in interscholastic athletics in the school district on the same basis and to the same extent that it permits pupils enrolled in the school district to participate.

AB1,22 Section 22 . 118.133 (1) (b) of the statutes is amended to read:

AB1,26,2 118.133 (1) (b) Upon request, the home-based educational program or virtual charter school in which the pupil is enrolled shall provide the school board with a written statement that the pupil meets the school board's requirements for participation in interscholastic athletics based on age and academic and disciplinary records. No person may provide a false statement under this paragraph. The school board may not question the accuracy or validity of the statement or request additional information.

AB1,23 Section 23 . 118.133 (2) of the statutes is amended to read:

AB1,26,8 118.133 (2) Extracurricular activities. A school board shall permit a pupil who resides in the school district and is enrolled in a home-based private educational program or a virtual charter school to participate in extracurricular activities in the school district on the same basis and to the same extent that it permits pupils enrolled in the school district to participate.

AB1,24 Section 24 . 153.23 (1) of the statutes is repealed.

AB1,25 Section 25 . 153.23 (2) of the statutes is renumbered 153.23 and amended to read:

AB1,26,25 153.23 Public health emergency dashboard. During the a public health emergency related to the 2019 novel coronavirus declared under 42 USC 247d by the secretary of the federal department of health and human services that is related to an outbreak or epidemic of communicable disease and that applies to any portion of this state, the entity under contract under s. 153.05 (2m) (a) shall prepare and publish a public health emergency dashboard using health care emergency preparedness program information collected by the state from acute care hospitals. A dashboard published under this section shall include information to assist emergency response planning activities. For purposes of this section, the entity and the department shall enter into a data use agreement and mutually agree to the health care emergency preparedness program information the department will provide to the entity, the information the entity will include in the dashboard, any publication schedule, and any other terms considered necessary by the entity or the department.

AB1,26 Section 26. 252.02 (3) of the statutes is amended to read:

AB1,27,5 252.02 (3) The department may close schools and forbid public gatherings in schools, churches, and other places to control outbreaks and epidemics. The department may not order the closure of or forbid gatherings in places of worship to control outbreaks and epidemics of the 2019 novel coronavirus.

AB1,27 Section 27 . 252.02 (5m) of the statutes is created to read:

AB1,27,9 252.02 (5m) Notwithstanding sub. (6) and s. 252.041, the department may not require individuals to receive a vaccine against the SARS-CoV-2 coronavirus, which causes COVID-19.

AB1,28 Section 28 . 252.03 (2g) of the statutes is created to read:

AB1,27,13 252.03 (2g) (a) A local health officer may not order the closure of or forbid gatherings in places of worship to control outbreaks and epidemics of the 2019 novel coronavirus.

AB1,27,20 (b) The duration of any order issued by a local health officer to close or restrict capacity of businesses to control outbreaks and epidemics of the 2019 novel coronavirus may not exceed 14 days unless the governing body of the local governmental unit in which the order is intended to apply approves by a vote of two-thirds of the elected members an extension of the order, with each extension not to exceed 14 days. In this paragraph, “local governmental unit” means a city, village, town, or county.

AB1,29 Section 29 . 252.03 (2m) of the statutes is created to read:

AB1,27,24 252.03 (2m) Notwithstanding sub. (2), a local health officer may not require individuals to receive a vaccine against the SARS-CoV-2 coronavirus, which causes COVID-19.

AB1,30 Section 30 . 323.19 (3) of the statutes is amended to read: