SB45,1685,65(1) Homestead tax credit. The treatment of s. 71.54 (1) (h) first applies to
6claims filed for taxable years beginning after December 31, 2024.
SB45,1685,97(2) Veterans and surviving spouses property tax credit. The treatment
8of s. 71.07 (6e) (a) 6., (b), and (c) 3. first applies to taxable years beginning after
9December 31, 2024.
SB45,1685,1210(3) Veterans property tax credit expansion. The treatment of s. 71.07 (6e)
11(a) 2. b. and 3. d. and (c) 4. first applies to taxable years beginning after December
1231, 2024.
SB45,1685,1513(4) Dividends received deduction. The treatment of ss. 71.26 (3) (j) and (4)
14(a) and 71.45 (4) (a) first applies to taxable years beginning after December 31,
152024.
SB45,1685,1816(5) Energy and liquefied natural gas storage facilities. The treatment
17of ss. 79.005 (1j) and (1L) and 79.04 (7m) first applies to distributions made after
18January 1, 2026.
SB45,1685,2019(6) Expenditure restraint program. The treatment of s. 79.05 (1) (am) and
20(2) (c) first applies to the distributions in 2026.
SB45,1685,2321(7) Telecom and communication tower exemption. The treatment of ss.
2270.11 (48) and 76.81 (1) first applies to the property tax assessments as of January
231, 2026.
SB45,1686,2
1(8) Transit authority property tax exemption. The treatment of s. 70.11
2(2) first applies to the property tax assessments as of January 1, 2025.
SB45,1686,53(9) Filing fees for petitions to the tax appeals commission. The
4treatment of s. 73.01 (1) (b) and (5) (a) and (am) first applies to a petition filed with
5the tax appeals commission on the effective date of this subsection.
SB45,1686,106(10) Tax exemption for tips. The treatment of s. 71.05 (1) (j) and (6) (b) 19.
7cm. and dm., 28. e. and f., 32. b. and c., 33. b. and c., 35. c. and d., 38. c. and d., 42. c.
8and d., and 43. f., the renumbering and amendment of s. 71.63 (6) (n) (intro.), and
9the repeal of s. 71.63 (6) (n) 1. and 2. first apply to taxable years beginning after
10December 31, 2024.
SB45,933811Section 9338. Initial applicability; Safety and Professional Services.
SB45,933912Section 9339. Initial applicability; Secretary of State.
SB45,934013Section 9340. Initial applicability; State Fair Park Board.
SB45,934114Section 9341. Initial applicability; Supreme Court.
SB45,934215Section 9342. Initial applicability; Technical College System.
SB45,1686,1816(1) Nonresident tuition exemption for certain tribal members. The
17treatment of s. 38.22 (6) (g) first applies to persons who enroll for the semester or
18session following the effective date of this subsection.
SB45,1686,2119(2) Nonresident tuition exemption for certain undocumented
20individuals. The treatment of s. 38.22 (6) (e) first applies to persons who enroll for
21the semester or session following the effective date of this subsection.
SB45,1686,2422(3) Technical college district board revenue limits; definition of
23revenue. The treatment of s. 38.16 (3) (a) 2w. first applies to the calculation of
24district boards allowable revenue for the 2025-26 school year.
SB45,1687,3
1(4) Fee remission for certain tribal members. The treatment of s. 38.24
2(5m) first applies to students who enroll for the semester or session following the
3effective date of this subsection.
SB45,1687,64(5) Fee remission for student teachers. The treatment of s. 38.24 (5r) first
5applies to individuals who commence student teaching in the first semester or
6session that begins after the effective date of this subsection.
SB45,93437Section 9343. Initial applicability; Tourism.
SB45,93448Section 9344. Initial applicability; Transportation.
SB45,1687,209(1) Noncitizen drivers licenses. The treatment of ss. 66.1011 (1) (by
10Section 1167), 66.1201 (2m), 66.1213 (3), 66.1301 (2m), 66.1333 (3) (e) 2., 86.195
11(5) (c), 106.50 (1) (by Section 1692), (1m) (h) (by Section 1694) and (nm), and (5m)
12(f) 1., 106.52 (3) (a) 1., 2., 3., 4., and 5., 111.31 (1) (by Section 1777), (2) (by Section
131779), and (3) (by Section 1781), 111.321 (by Section 1788), 194.025, 224.77 (1)
14(o), 230.01 (2) (b) (by Section 2361), 230.18 (by Section 2374), 234.29 (by Section
152400), 343.03 (3m) and (3r), 343.14 (2j), 343.165 (1) (c) and (e), (3) (b) and (c), (4) (b)
16and (d), and (7) (a) (intro.) and (c), 343.17 (3) (a) 16., 343.20 (1) (f), (1m), and (2) (a),
17343.50 (3) (a) and (b), (5) (b), (bm), and (c), (6), (8) (c) 6., and (10) (c), 452.14 (3) (n),
18and 632.35, the renumbering and amendment of s. 343.14 (2) (br) and (es), and the
19creation of s. 343.14 (2) (br) 2. and (es) 2m. first apply to applications received by the
20department of transportation on the effective date of this subsection.
SB45,1687,2321(2) Ignition interlock device requirement expansion. The treatment of
22s. 343.301 (1g) (a) 2. a. first applies to violations committed on the effective date of
23this subsection.
SB45,934524Section 9345. Initial applicability; Treasurer.
SB45,9346
1Section 9346. Initial applicability; University of Wisconsin Hospitals
2and Clinics Authority; Medical College of Wisconsin.
SB45,93473Section 9347. Initial applicability; University of Wisconsin System.
SB45,1688,64(1) Nonresident tuition exemption for certain tribal members. The
5treatment of s. 36.27 (2) (ar) first applies to students who enroll for the semester or
6session following the effective date of this subsection.
SB45,1688,97(2) Nonresident tuition exemption for certain undocumented
8individuals. The treatment of s. 36.27 (2) (cr) first applies to persons who enroll
9for the semester or session following the effective date of this subsection.