SB59,1033 Section 1033 . 73.03 (71) (b) of the statutes is amended to read:

SB59,660,17 73.03 (71) (b) After the department makes the determination under par. (a), the department shall determine how much the lowest individual income tax rates rate under s. 71.06 (1q) (a) and (2) (i) 1. and (j) 1. may be reduced for the taxable year ending on December 31, 2019, in order to decrease individual income tax revenue by the amount determined under par. (a). For purposes of this paragraph, the tax rate reductions shall be calculated in proportion to the share of gross tax attributable to each of the tax brackets under s. 71.06 in effect during the most recently completed taxable year.

SB59,1034 Section 1034. 73.03 (73) (f) 1. of the statutes is amended to read:

SB59,660,23 73.03 (73) (f) 1. Subject to subd. 2., for taxable years beginning after December 31, 2020, the department shall make the pilot program described under par. (b) permanent and applicable to all eligible claimants of the earned income tax credit under s. 71.07 (9e) (aj) (ak), based on the specifications described under pars. (b) and (c) 2.

SB59,1035 Section 1035. 74.09 (3) (gb) of the statutes is created to read:

SB59,661,5 74.09 (3) (gb) 1. Include information from the school district where the property is located regarding the amount of any gross reduction in state aid to the district under ss. 115.7915 (4m), 118.60 (4d), and 121.08 (4) (b) in the previous year and the current year and the percentage change between those years, except that this paragraph does not apply in any year in which such a reduction does not occur.

SB59,661,7 2. In addition to the information provided under subd. 1., include the following insert in substantially similar form:

SB59,661,12 “The gross reduction in state aid to your school district in the .... (current year) is $ .... as a result of pupils enrolled in the .... (statewide choice program) (Racine choice program) (Milwaukee choice program) or as a result of payments to .... (a private school) under the special needs scholarship program. Your school district had the option to increase property taxes to replace this aid reduction.”

SB59,1036 Section 1036. 76.636 (1) (e) 3. of the statutes is amended to read:

SB59,661,16 76.636 (1) (e) 3. A person who is employed in a trial job, as defined in s. 49.141 (1) (n), 2011 stats., or in a trial employment match program job subsidized employment placement, as defined in s. 49.141 (1) (n) (Lm).

SB59,1037 Section 1037. 77.25 (7) of the statutes is amended to read:

SB59,661,20 77.25 (7) By a subsidiary corporation to its parent corporation for no consideration, nominal consideration or in sole consideration of cancellation, surrender or transfer of capital stock between parent and subsidiary corporation.

SB59,1038 Section 1038. 77.25 (10) of the statutes is amended to read:

SB59,661,23 77.25 (10) Solely in order to provide or release security for a debt or obligation, if the debt or obligation was not incurred as the result of a conveyance.

SB59,1039 Section 1039. 77.51 (7i) of the statutes is created to read:

SB59,662,4 77.51 (7i) (a) “Marketplace provider" means a person who contracts with a seller to facilitate for consideration, regardless of whether deducted as fees from the transaction, the sale of the seller's products through a physical or electronic marketplace operated by the person and who meets all of the following conditions:

SB59,662,6 1. The person engages, directly or through one or more affiliated persons, in any of the following activities:

SB59,662,8 a. Transmitting or communicating the offer or acceptance between the seller and a buyer.

SB59,662,10 b. Owning or operating the technology or the electronic or physical infrastructure that brings together the seller and a buyer.

SB59,662,12 c. Providing a virtual currency that a buyer is allowed or required to use to purchase a product from the seller.

SB59,662,15 d. Developing software or conducting research and development for an activity described in par. (b) that is directly related to a physical or electronic marketplace operated by the person or an affiliated person.

SB59,662,17 2. The person engages in any of the following activities with respect to the seller's products:

SB59,662,18 a. Providing payment processing services.

SB59,662,19 b. Providing fulfillment or storage services.

SB59,662,20 c. Listing products for sale.

SB59,662,21 d. Setting prices.

SB59,662,22 e. Branding sales as those of the marketplace provider.

SB59,662,23 f. Taking orders.

SB59,662,24 g. Advertising or promotion.