AB1,6,99 4. On all taxable income exceeding $150,000, 6.55 percent.
AB1,16 10Section 16 . 71.06 (2) (km) of the statutes, as created by 2023 Wisconsin Act
11.... (this act), is repealed.
AB1,17 12Section 17. 71.06 (2) (L) of the statutes is created to read:
AB1,6,1413 71.06 (2) (L) For joint returns, for taxable years beginning after December 31,
142023, and before January 1, 2025:
AB1,6,1515 1. On all taxable income from $0 to $10,000, 3.40 percent.
AB1,6,1716 2. On all taxable income exceeding $10,000 but not exceeding $20,000, 3.95
17percent.
AB1,6,1918 3. On all taxable income exceeding $20,000 but not exceeding $300,000, 4.28
19percent.
AB1,6,2020 4. On all taxable income exceeding $300,000, 5.45 percent.
AB1,18 21Section 18 . 71.06 (2) (L) of the statutes, as created by 2023 Wisconsin Act ....
22(this act), is repealed.
AB1,19 23Section 19. 71.06 (2) (Lm) of the statutes is created to read:
AB1,6,2524 71.06 (2) (Lm) For married persons filing separately, for taxable years
25beginning after December 31, 2023, and before January 1, 2025:
AB1,7,1
11. On all taxable income from $0 to $5,000, 3.40 percent.
AB1,7,32 2. On all taxable income exceeding $5,000 but not exceeding $10,000, 3.95
3percent.
AB1,7,54 3. On all taxable income exceeding $10,000 but not exceeding $150,000, 4.28
5percent.
AB1,7,66 4. On all taxable income exceeding $150,000, 5.45 percent.
AB1,20 7Section 20 . 71.06 (2) (Lm) of the statutes, as created by 2023 Wisconsin Act
8.... (this act), is repealed.
AB1,21 9Section 21 . 71.06 (2) (m) of the statutes is created to read:
AB1,7,1110 71.06 (2) (m) For joint returns, for taxable years beginning after December 31,
112024, and before January 1, 2026:
AB1,7,1212 1. On all taxable income from $0 to $10,000, 3.32 percent.
AB1,7,1413 2. On all taxable income exceeding $10,000 but not exceeding $20,000, 3.60
14percent.
AB1,7,1615 3. On all taxable income exceeding $20,000 but not exceeding $300,000, 3.76
16percent.
AB1,7,1717 4. On all taxable income exceeding $300,000, 4.35 percent.
AB1,22 18Section 22 . 71.06 (2) (m) of the statutes, as created by 2023 Wisconsin Act ....
19(this act), is repealed.
AB1,23 20Section 23. 71.06 (2) (mm) of the statutes is created to read:
AB1,7,2221 71.06 (2) (mm) For married persons filing separately, for taxable years
22beginning after December 31, 2024, and before January 1, 2026:
AB1,7,2323 1. On all taxable income from $0 to $5,000, 3.32 percent.
AB1,7,2524 2. On all taxable income exceeding $5,000 but not exceeding $10,000, 3.60
25percent.
AB1,8,2
13. On all taxable income exceeding $10,000 but not exceeding $150,000, 3.76
2percent.
AB1,8,33 4. On all taxable income exceeding $150,000, 4.35 percent.
AB1,24 4Section 24 . 71.06 (2) (mm) of the statutes, as created by 2023 Wisconsin Act
5.... (this act), is repealed.
AB1,25 6Section 25. 71.06 (2) (n) of the statutes is created to read:
AB1,8,87 71.06 (2) (n) For joint returns and married persons filing separately, for taxable
8years beginning after December 31, 2025, on all taxable income 3.25 percent.
AB1,26 9Section 26. 71.06 (2e) (a) of the statutes is amended to read:
AB1,9,510 71.06 (2e) (a) For taxable years beginning after December 31, 1998, and before
11January 1, 2000, the maximum dollar amount in each tax bracket, and the
12corresponding minimum dollar amount in the next bracket, under subs. (1m) and (2)
13(c) and (d), and for taxable years beginning after December 31, 1999, and before
14January 1, 2023,
the maximum dollar amount in each tax bracket, and the
15corresponding minimum dollar amount in the next bracket, under subs. (1n), (1p) (a)
16to (c), (1q) (a) and (b), and (2) (e), (f), (g) 1. to 3., (h) 1. to 3., (i) 1. and 2., and (j) 1. and
172., shall be increased each year by a percentage equal to the percentage change
18between the U.S. consumer price index for all urban consumers, U.S. city average,
19for the month of August of the previous year and the U.S. consumer price index for
20all urban consumers, U.S. city average, for the month of August 1997, as determined
21by the federal department of labor, except that for taxable years beginning after
22December 31, 2000, and before January 1, 2002, the dollar amount in the top bracket
23under subs. (1p) (c) and (d), (2) (g) 3. and 4. and (h) 3. and 4. shall be increased by a
24percentage equal to the percentage change between the U.S. consumer price index
25for all urban consumers, U.S. city average, for the month of August of the previous

1year and the U.S. consumer price index for all urban consumers, U.S. city average,
2for the month of August 1999, as determined by the federal department of labor,
3except that for taxable years beginning after December 31, 2011, the adjustment may
4occur only if the resulting amount is greater than the corresponding amount that was
5calculated for the previous year.
AB1,27 6Section 27 . 71.06 (2e) (a) of the statutes, as affected by 2023 Wisconsin Act ....
7(this act), is amended to read:
AB1,9,258 71.06 (2e) (a) For taxable years beginning after December 31, 1998, and before
9January 1, 2000, the maximum dollar amount in each tax bracket, and the
10corresponding minimum dollar amount in the next bracket, under subs. (1m) and (2)
11(c) and (d), and for taxable years beginning after December 31, 1999, and before
12January 1, 2023, the maximum dollar amount in each tax bracket, and the
13corresponding minimum dollar amount in the next bracket, under subs. (1n), (1p) (a)
14to (c), (1q) (a) and (b), and (2) (e), (f), (g) 1. to 3., and (h) 1. to 3., (i) 1. and 2., and (j)
151. and 2.,
shall be increased each year by a percentage equal to the percentage change
16between the U.S. consumer price index for all urban consumers, U.S. city average,
17for the month of August of the previous year and the U.S. consumer price index for
18all urban consumers, U.S. city average, for the month of August 1997, as determined
19by the federal department of labor, except that for taxable years beginning after
20December 31, 2000, and before January 1, 2002, the dollar amount in the top bracket
21under subs. (1p) (c) and (d), (2) (g) 3. and 4. and (h) 3. and 4. shall be increased by a
22percentage equal to the percentage change between the U.S. consumer price index
23for all urban consumers, U.S. city average, for the month of August of the previous
24year and the U.S. consumer price index for all urban consumers, U.S. city average,
25for the month of August 1999, as determined by the federal department of labor,

1except that for taxable years beginning after December 31, 2011, the adjustment may
2occur only if the resulting amount is greater than the corresponding amount that was
3calculated for the previous year.
AB1,28 4Section 28. 71.06 (2e) (b) of the statutes is amended to read:
AB1,10,165 71.06 (2e) (b) For taxable years beginning after December 31, 2009, and before
6January 1, 2023,
the maximum dollar amount in each tax bracket, and the
7corresponding minimum dollar amount in the next bracket, under subs. (1p) (d), (1q)
8(c), and (2) (g) 4., (h) 4., (i) 3., and (j) 3., and the dollar amount in the top bracket under
9subs. (1p) (e), (1q) (d), and (2) (g) 5., (h) 5., (i) 4., and (j) 4., shall be increased each year
10by a percentage equal to the percentage change between the U.S. consumer price
11index for all urban consumers, U.S. city average, for the month of August of the
12previous year and the U.S. consumer price index for all urban consumers, U.S. city
13average, for the month of August 2008, as determined by the federal department of
14labor, except that for taxable years beginning after December 31, 2011, the
15adjustment may occur only if the resulting amount is greater than the corresponding
16amount that was calculated for the previous year.
AB1,29 17Section 29 . 71.06 (2e) (b) of the statutes, as affected by 2023 Wisconsin Act ....
18(this act), is amended to read:
AB1,11,519 71.06 (2e) (b) For taxable years beginning after December 31, 2009, and before
20January 1, 2023, the maximum dollar amount in each tax bracket, and the
21corresponding minimum dollar amount in the next bracket, under subs. (1p) (d), (1q)
22(c),
and (2) (g) 4., and (h) 4., (i) 3., and (j) 3., and the dollar amount in the top bracket
23under subs. (1p) (e), (1q) (d), and (2) (g) 5. , and (h) 5., (i) 4., and (j) 4., shall be increased
24each year by a percentage equal to the percentage change between the U.S. consumer
25price index for all urban consumers, U.S. city average, for the month of August of the

1previous year and the U.S. consumer price index for all urban consumers, U.S. city
2average, for the month of August 2008, as determined by the federal department of
3labor, except that for taxable years beginning after December 31, 2011, the
4adjustment may occur only if the resulting amount is greater than the corresponding
5amount that was calculated for the previous year.
AB1,30 6Section 30. 71.06 (2e) (be) of the statutes is created to read:
AB1,11,167 71.06 (2e) (be) 1. For taxable years beginning after December 31, 2022, and
8before January 1, 2024, the maximum dollar amount in each tax bracket, and the
9corresponding minimum dollar amount in the next bracket, under subs. (1r) (a) 1.
10and 2. and (2) (k) 1. and 2. and (km) 1. and 2., shall be increased by a percentage equal
11to the percentage change between the U.S. consumer price index for all urban
12consumers, U.S. city average, for the month of August of the previous year and the
13U.S. consumer price index for all urban consumers, U.S. city average, for the month
14of August 1997, as determined by the federal department of labor, except that the
15adjustment may occur only if the resulting amount is greater than the corresponding
16amount that was calculated for the previous year.
AB1,12,217 2. For taxable years beginning after December 31, 2022, and before January
181, 2024, the maximum dollar amount in each tax bracket, and the corresponding
19minimum dollar amount in the next bracket, under subs. (1r) (a) 3. and (2) (k) 3. and
20(km) 3., and the dollar amount in the top bracket under subs. (1r) (a) 4. and (2) (k)
214. and (km) 4., shall be increased by a percentage equal to the percentage change
22between the U.S. consumer price index for all urban consumers, U.S. city average,
23for the month of August of the previous year and the U.S. consumer price index for
24all urban consumers, U.S. city average, for the month of August 2008, as determined
25by the federal department of labor, except that the adjustment may occur only if the

1resulting amount is greater than the corresponding amount that was calculated for
2the previous year.
AB1,31 3Section 31 . 71.06 (2e) (be) of the statutes, as created by 2023 Wisconsin Act
4.... (this act), is repealed.
AB1,32 5Section 32. 71.06 (2e) (bm) of the statutes is created to read:
AB1,12,156 71.06 (2e) (bm) 1. For taxable years beginning after December 31, 2023, and
7before January 1, 2025, the maximum dollar amount in each tax bracket, and the
8corresponding minimum dollar amount in the next bracket, under subs. (1r) (b) 1.
9and 2. and (2) (L) 1. and 2. and (Lm) 1. and 2., shall be increased by a percentage equal
10to the percentage change between the U.S. consumer price index for all urban
11consumers, U.S. city average, for the month of August of the previous year and the
12U.S. consumer price index for all urban consumers, U.S. city average, for the month
13of August 1997, as determined by the federal department of labor, except that the
14adjustment may occur only if the resulting amount is greater than the corresponding
15amount that was calculated for the previous year.
AB1,13,216 2. For taxable years beginning after December 31, 2023, and before January
171, 2025, the maximum dollar amount in each tax bracket, and the corresponding
18minimum dollar amount in the next bracket, under subs. (1r) (b) 3. and (2) (L) 3. and
19(Lm) 3., and the dollar amount in the top bracket under subs. (1r) (b) 4. and (2) (L)
204. and (Lm) 4., shall be increased by a percentage equal to the percentage change
21between the U.S. consumer price index for all urban consumers, U.S. city average,
22for the month of August of the previous year and the U.S. consumer price index for
23all urban consumers, U.S. city average, for the month of August 2008, as determined
24by the federal department of labor, except that the adjustment may occur only if the

1resulting amount is greater than the corresponding amount that was calculated for
2the previous year.
AB1,33 3Section 33 . 71.06 (2e) (bm) of the statutes, as created by 2023 Wisconsin Act
4.... (this act), is repealed.
AB1,34 5Section 34. 71.06 (2e) (bs) of the statutes is created to read:
AB1,13,156 71.06 (2e) (bs) 1. For taxable years beginning after December 31, 2024, and
7before January 1, 2026, the maximum dollar amount in each tax bracket, and the
8corresponding minimum dollar amount in the next bracket, under subs. (1r) (c) 1.
9and 2. and (2) (m) 1. and 2. and (mm) 1. and 2., shall be increased by a percentage
10equal to the percentage change between the U.S. consumer price index for all urban
11consumers, U.S. city average, for the month of August of the previous year and the
12U.S. consumer price index for all urban consumers, U.S. city average, for the month
13of August 1997, as determined by the federal department of labor, except that the
14adjustment may occur only if the resulting amount is greater than the corresponding
15amount that was calculated for the previous year.
AB1,14,216 2. For taxable years beginning after December 31, 2024, and before January
171, 2026, the maximum dollar amount in each tax bracket, and the corresponding
18minimum dollar amount in the next bracket, under subs. (1r) (c) 3. and (2) (m) 3. and
19(mm) 3., and the dollar amount in the top bracket under subs. (1r) (c) 4. and (2) (m)
204. and (mm) 4., shall be increased by a percentage equal to the percentage change
21between the U.S. consumer price index for all urban consumers, U.S. city average,
22for the month of August of the previous year and the U.S. consumer price index for
23all urban consumers, U.S. city average, for the month of August 2008, as determined
24by the federal department of labor, except that the adjustment may occur only if the

1resulting amount is greater than the corresponding amount that was calculated for
2the previous year.
AB1,35 3Section 35 . 71.06 (2e) (bs) of the statutes, as created by 2023 Wisconsin Act
4.... (this act), is repealed.
AB1,36 5Section 36. 71.06 (2m) of the statutes is amended to read:
AB1,14,96 71.06 (2m) Rate changes. If a rate under sub. (1), (1m), (1n), (1p), (1q), (1r),
7or (2) changes during a taxable year, the taxpayer shall compute the tax for that
8taxable year by the methods applicable to the federal income tax under section 15 of
9the Internal Revenue Code.
AB1,37 10Section 37 . 71.06 (2m) of the statutes, as affected by 2023 Wisconsin Act ....
11(this act), is amended to read:
AB1,14,1512 71.06 (2m) Rate changes. If a rate under sub. (1), (1m), (1n), (1p), (1q), (1r),
13or (2) changes during a taxable year, the taxpayer shall compute the tax for that
14taxable year by the methods applicable to the federal income tax under section 15 of
15the Internal Revenue Code.
AB1,38 16Section 38. 71.06 (2s) (d) of the statutes is amended to read:
AB1,15,417 71.06 (2s) (d) For taxable years beginning after December 31, 2000, and before
18January 1, 2023,
with respect to nonresident individuals, including individuals
19changing their domicile into or from this state, the tax brackets under subs. (1p), (1q),
20and (2) (g), (h), (i), and (j) shall be multiplied by a fraction, the numerator of which
21is Wisconsin adjusted gross income and the denominator of which is federal adjusted
22gross income. In this paragraph, for married persons filing separately “ adjusted
23gross income" means the separate adjusted gross income of each spouse, and for
24married persons filing jointly “adjusted gross income" means the total adjusted gross
25income of both spouses. If an individual and that individual's spouse are not both

1domiciled in this state during the entire taxable year, the tax brackets under subs.
2(1p), (1q), and (2) (g), (h), (i), and (j) on a joint return shall be multiplied by a fraction,
3the numerator of which is their joint Wisconsin adjusted gross income and the
4denominator of which is their joint federal adjusted gross income.
AB1,39 5Section 39 . 71.06 (2s) (d) of the statutes, as affected by 2023 Wisconsin Act ....
6(this act), is amended to read:
AB1,15,207 71.06 (2s) (d) For taxable years beginning after December 31, 2000, and before
8January 1, 2023, with respect to nonresident individuals, including individuals
9changing their domicile into or from this state, the tax brackets under subs. (1p), (1q),
10and (2) (g), and (h), (i), and (j) shall be multiplied by a fraction, the numerator of
11which is Wisconsin adjusted gross income and the denominator of which is federal
12adjusted gross income. In this paragraph, for married persons filing separately
13“adjusted gross income" means the separate adjusted gross income of each spouse,
14and for married persons filing jointly “adjusted gross income" means the total
15adjusted gross income of both spouses. If an individual and that individual's spouse
16are not both domiciled in this state during the entire taxable year, the tax brackets
17under subs. (1p), (1q), and (2) (g), and (h), (i), and (j) on a joint return shall be
18multiplied by a fraction, the numerator of which is their joint Wisconsin adjusted
19gross income and the denominator of which is their joint federal adjusted gross
20income.
AB1,40 21Section 40. 71.06 (2s) (e) of the statutes is created to read:
AB1,16,922 71.06 (2s) (e) For taxable years beginning after December 31, 2022, and before
23January 1, 2024, with respect to nonresident individuals, including individuals
24changing their domicile into or from this state, the tax brackets under subs. (1r) (a)
25and (2) (k) and (km) shall be multiplied by a fraction, the numerator of which is

1Wisconsin adjusted gross income and the denominator of which is federal adjusted
2gross income. In this paragraph, for married persons filing separately “ adjusted
3gross income" means the separate adjusted gross income of each spouse, and for
4married persons filing jointly “adjusted gross income" means the total adjusted gross
5income of both spouses. If an individual and that individual's spouse are not both
6domiciled in this state during the entire taxable year, the tax brackets under subs.
7(1r) (a) and (2) (k) and (km) on a joint return shall be multiplied by a fraction, the
8numerator of which is their joint Wisconsin adjusted gross income and the
9denominator of which is their joint federal adjusted gross income.
AB1,41 10Section 41 . 71.06 (2s) (e) of the statutes, as created by 2023 Wisconsin Act ....
11(this act), is repealed.
AB1,42 12Section 42. 71.06 (2s) (f) of the statutes is created to read:
AB1,16,2513 71.06 (2s) (f) For taxable years beginning after December 31, 2023, and before
14January 1, 2025, with respect to nonresident individuals, including individuals
15changing their domicile into or from this state, the tax brackets under subs. (1r) (b)
16and (2) (L) and (Lm) shall be multiplied by a fraction, the numerator of which is
17Wisconsin adjusted gross income and the denominator of which is federal adjusted
18gross income. In this paragraph, for married persons filing separately “ adjusted
19gross income" means the separate adjusted gross income of each spouse, and for
20married persons filing jointly “adjusted gross income" means the total adjusted gross
21income of both spouses. If an individual and that individual's spouse are not both
22domiciled in this state during the entire taxable year, the tax brackets under subs.
23(1r) (b) and (2) (L) and (Lm) on a joint return shall be multiplied by a fraction, the
24numerator of which is their joint Wisconsin adjusted gross income and the
25denominator of which is their joint federal adjusted gross income.
AB1,43
1Section 43 . 71.06 (2s) (f) of the statutes, as created by 2023 Wisconsin Act ....
2(this act), is repealed.
AB1,44 3Section 44. 71.06 (2s) (g) of the statutes is created to read:
AB1,17,164 71.06 (2s) (g) For taxable years beginning after December 31, 2024, and before
5January 1, 2026, with respect to nonresident individuals, including individuals
6changing their domicile into or from this state, the tax brackets under subs. (1r) (c)
7and (2) (m) and (mm) shall be multiplied by a fraction, the numerator of which is
8Wisconsin adjusted gross income and the denominator of which is federal adjusted
9gross income. In this paragraph, for married persons filing separately “ adjusted
10gross income" means the separate adjusted gross income of each spouse, and for
11married persons filing jointly “adjusted gross income" means the total adjusted gross
12income of both spouses. If an individual and that individual's spouse are not both
13domiciled in this state during the entire taxable year, the tax brackets under subs.
14(1r) (c) and (2) (m) and (mm) on a joint return shall be multiplied by a fraction, the
15numerator of which is their joint Wisconsin adjusted gross income and the
16denominator of which is their joint federal adjusted gross income.
AB1,45 17Section 45 . 71.06 (2s) (g) of the statutes, as created by 2023 Wisconsin Act ....
18(this act), is repealed.
AB1,46 19Section 46. 71.125 (1) of the statutes is amended to read:
AB1,17,2320 71.125 (1) Except as provided in sub. (2), the tax imposed by this chapter on
21individuals and the rates under s. 71.06 (1), (1m), (1n), (1p), (1q), (1r), and (2) shall
22apply to the Wisconsin taxable income of estates or trusts, except nuclear
23decommissioning trust or reserve funds, and that tax shall be paid by the fiduciary.
AB1,47 24Section 47 . 71.125 (1) of the statutes, as affected by 2023 Wisconsin Act ....
25(this act), is amended to read:
AB1,18,4
171.125 (1) Except as provided in sub. (2), the tax imposed by this chapter on
2individuals and the rates under s. 71.06 (1), (1m), (1n), (1p), (1q), (1r), and (2) shall
3apply to the Wisconsin taxable income of estates or trusts, except nuclear
4decommissioning trust or reserve funds, and that tax shall be paid by the fiduciary.
AB1,48 5Section 48. 71.125 (2) of the statutes is amended to read:
AB1,18,106 71.125 (2) Each electing small business trust, as defined in section 1361 (e) (1)
7of the Internal Revenue Code, is subject to tax at the highest rate under s. 71.06 (1),
8(1m), (1n), (1p), or (1q), or (1r), whichever taxable year is applicable, on its income
9as computed under section 641 of the Internal Revenue Code, as modified by s. 71.05
10(6) to (12), (19) and (20).
AB1,49 11Section 49 . 71.125 (2) of the statutes, as affected by 2023 Wisconsin Act ....
12(this act), is amended to read:
AB1,18,1713 71.125 (2) Each electing small business trust, as defined in section 1361 (e) (1)
14of the Internal Revenue Code, is subject to tax at the highest rate under s. 71.06 (1),
15(1m), (1n), (1p), (1q), or (1r), whichever taxable year is applicable, on its income as
16computed under section 641 of the Internal Revenue Code, as modified by s. 71.05
17(6) to (12), (19) and (20).
AB1,50 18Section 50. 71.17 (6) of the statutes is amended to read:
AB1,18,2219 71.17 (6) Funeral trusts. If a qualified funeral trust makes the election under
20section 685 of the Internal Revenue Code for federal income tax purposes, that
21election applies for purposes of this chapter and each trust shall compute its own tax
22and shall apply the rates under s. 71.06 (1), (1m), (1n), (1p), or (1q), or (1r).
AB1,51 23Section 51 . 71.17 (6) of the statutes, as affected by 2023 Wisconsin Act .... (this
24act), is amended to read:
AB1,19,4
171.17 (6) Funeral trusts. If a qualified funeral trust makes the election under
2section 685 of the Internal Revenue Code for federal income tax purposes, that
3election applies for purposes of this chapter and each trust shall compute its own tax
4and shall apply the rates under s. 71.06 (1), (1m), (1n), (1p), (1q), or (1r).
AB1,52 5Section 52. 71.64 (9) (b) (intro.) of the statutes is amended to read:
AB1,19,96 71.64 (9) (b) (intro.) The department shall from time to time adjust the
7withholding tables to reflect any changes in income tax rates, any applicable surtax
8or any changes in dollar amounts in s. 71.06 (1), (1m), (1n), (1p), (1q), (1r), and (2)
9resulting from statutory changes, except as follows:
AB1,53 10Section 53 . 71.64 (9) (b) (intro.) of the statutes, as affected by 2023 Wisconsin
11Act .... (this act), is amended to read:
AB1,19,1512 71.64 (9) (b) (intro.) The department shall from time to time adjust the
13withholding tables to reflect any changes in income tax rates, any applicable surtax
14or any changes in dollar amounts in s. 71.06 (1), (1m), (1n), (1p), (1q), (1r), and (2)
15resulting from statutory changes, except as follows:
AB1,54 16Section 54. 71.67 (5) (a) of the statutes is amended to read:
AB1,19,2217 71.67 (5) (a) Wager winnings. A person holding a license to sponsor and
18manage races under s. 562.05 (1) (b) or (c) shall withhold from the amount of any
19payment of pari-mutuel winnings under s. 562.065 (3) (a) or (3m) (a) an amount
20determined by multiplying the amount of the payment by the highest rate applicable
21to individuals under s. 71.06 (1) (a) to (c), (1m), (1n), (1p), or (1q), or (1r) if the amount
22of the payment is more than $1,000.
AB1,55 23Section 55 . 71.67 (5) (a) of the statutes, as affected by 2023 Wisconsin Act ....
24(this act), is amended to read:
AB1,20,6
171.67 (5) (a) Wager winnings. A person holding a license to sponsor and
2manage races under s. 562.05 (1) (b) or (c) shall withhold from the amount of any
3payment of pari-mutuel winnings under s. 562.065 (3) (a) or (3m) (a) an amount
4determined by multiplying the amount of the payment by the highest rate applicable
5to individuals under s. 71.06 (1) (a) to (c), (1m), (1n), (1p), (1q), or (1r) if the amount
6of the payment is more than $1,000.
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