The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
SB1048,1 3Section 1 . The treatment of 15.08 (1m) (b) of the statutes by 2021 Wisconsin
4Act 23
is not repealed by 2021 Wisconsin Act 130. Both treatments stand.
Note: There is no conflict of substance.
SB1048,2 5Section 2 . The treatment of 15.085 (1m) (b) of the statutes by 2021 Wisconsin
6Act 23
is not repealed by 2021 Wisconsin Act 251. Both treatments stand.
Note: There is no conflict of substance. See also the treatment of s. 15.085 (1m)
(b) in Section 69 .
SB1048,3 7Section 3 . 20.255 (2) (fm) of the statutes is amended to read:
SB1048,2,2
120.255 (2) (fm) Charter schools. A sum sufficient to make the payments to
2charter schools under s. 118.40 (2r) (e), (f), and (fm).
Note: Removes obsolete cross-reference. Section 118.40 (2r) (f) was repealed by
2021 Wis. Act 219.
SB1048,4 3Section 4 . 20.505 (8) (hm) (intro.) of the statutes is amended to read:
SB1048,2,114 20.505 (8) (hm) Indian gaming receipts. (intro.) All moneys required to be
5credited to this appropriation under s. 569.06, all moneys transferred under 2001
6Wisconsin Act 16
, sections 9201 (5mk), 9205 (1mk), 9210 (3mk), 9223 (5mk), 9224
7(1mk)
, 9225 (1mk), 9231 (1mk), 9237 (4mk), 9240 (1mk), 9251 (1mk), 9256 (1mk),
89257 (2mk), and 9258 (2mk), and all moneys that revert to this appropriation account
9from the appropriation accounts specified in subds. 1c. to 19. 18r., 22., and 23., less
10the amounts appropriated under par. (h) and s. 20.455 (2) (gc), for the purpose of
11annually transferring the following amounts:
Note: Removes obsolete cross-reference. Section 20.505 (8) (hm) 19. was repealed
effective 2-6-22 by 2021 Wis. Act 127.
SB1048,5 12Section 5 . The treatment of 25.18 (1) (a) of the statutes by 2021 Wisconsin Act
13177
is not repealed by 2021 Wisconsin Act 267. Both treatments stand.
Note: There is no conflict of substance.
SB1048,6 14Section 6 . The treatment of 25.18 (1) (f) of the statutes by 2021 Wisconsin Act
15177
is not repealed by 2021 Wisconsin Act 267. Both treatments stand.
Note: There is no conflict of substance.
SB1048,7 16Section 7 . The treatment of 25.18 (1) (m) of the statutes by 2021 Wisconsin Act
17177
is not repealed by 2021 Wisconsin Act 267. Both treatments stand.
Note: There is no conflict of substance.
SB1048,8 18Section 8 . The treatment of 40.05 (4) (ah) 3. and 4. of the statutes by 2021
19Wisconsin Act 240
is not repealed by 2021 Wisconsin Act 245. Both treatments stand.
Note: There is no conflict of substance.
SB1048,9
1Section 9. The treatment of 44.03 (3) of the statutes by 2021 Wisconsin Act 249
2is not repealed by 2021 Wisconsin Act 258. Both treatments stand.
Note: There is no conflict of substance. See also the treatment of s. 44.03 (3) in
Section 69.
SB1048,10 3Section 10 . The treatment of 48.981 (2m) (b) 1. of the statutes by 2021
4Wisconsin Act 23
is not repealed by 2021 Wisconsin Act 130. Both treatments stand.
Note: There is no conflict of substance.
SB1048,11 5Section 11 . 48.981 (3) (cm) of the statutes is amended to read:
SB1048,3,136 48.981 (3) (cm) Contract with licensed child welfare agencies. A county
7department may contract with a licensed child welfare agency to fulfill the county
8department's duties specified under par. (c) 1., 2. b., 2m. b., 5., 5r., 6., 6m., and 8. The
9department may contract with a licensed child welfare agency to fulfill the
10department's duties specified under par. (c) 1., 2. a., 2m. b. a., 3., 4., 5., 5m., 5r., 6.,
116m., 7., 8., and 9. in a county having a population of 750,000 or more. The
12confidentiality provisions specified in sub. (7) shall apply to any licensed child
13welfare agency with which a county department or the department contracts.
Note: Inserts the correct cross-reference. Section 48.981 (3) (c) 2m. a. relates to
investigations by a licensed child welfare agency that is under contract with the
Department of Children and Families, while s. 48.981 (3) (c) 2m. b. relates to
investigations by a licensed child welfare agency that is under contract with a county
department of social or human services.
SB1048,12 14Section 12 . The treatment of 49.45 (9r) (a) 7. b. of the statutes by 2021
15Wisconsin Act 23
, section 71, is not repealed by 2021 Wisconsin Act 251. Both
16treatments stand.
Note: There is no conflict of substance.
SB1048,13 17Section 13 . 66.0608 (2m) (b) 1. (intro.) of the statutes, as created by 2023
18Wisconsin Act 12
, is amended to read:
SB1048,4,3
166.0608 (2m) (b) 1. (intro.) Except as provided in par. (c) 1., a certification under
2par. (a) 1. shall include
a statement that certifies that any of the following has been
3maintained at a level at least equivalent to the previous year:
Note: Inserts a missing phrase. Section 66.0608 (2m) (a) 1. requires a certification,
which “shall include a statement under par. (b) 1.”
SB1048,14 4Section 14 . 66.0608 (2m) (b) 2. (intro.) of the statutes, as created by 2023
5Wisconsin Act 12
, is amended to read:
SB1048,4,86 66.0608 (2m) (b) 2. (intro.) Except as provided in par. (c) 1., a certification under
7par. (a) 2. shall include
a statement that certifies that any 2 of the following have been
8maintained at a level at least equivalent to the previous year:
Note: Inserts a missing phrase. Section 66.0608 (2m) (a) 2. requires a certification,
which “shall include a statement under par. (b) 2.”
SB1048,15 9Section 15 . The treatment of 69.01 (6g) of the statutes by 2021 Wisconsin Act
1023
is not repealed by 2021 Wisconsin Act 130. Both treatments stand.
Note: There is no conflict of substance.
SB1048,16 11Section 16 . 70.075 (3) of the statutes is amended to read:
SB1048,4,1812 70.075 (3) To the end that all valuations throughout the city shall be made on
13a uniform basis, such board of assessors, under the direction and supervision of the
14city assessor, shall compare the valuations so secured, making all necessary
15corrections and all other just and necessary changes to arrive at the true value of
16property within the city. The city assessor may direct that all objections to valuations
17filed with the city assessor in writing, in the manner provided in s. 70.47 (13) (16),
18shall be investigated by the board.
Note: Inserts the correct cross-reference. 1979 Wis. Act 34 renumbered s. 70.47
(16) from s. 70.47 (13), but the cross-reference in s. 70.075 (3) was not changed.
SB1048,17 19Section 17 . 71.03 (6m) of the statutes is amended to read:
SB1048,5,4
171.03 (6m) Time to file claims; no return required. A claim for a credit under
2s. 71.07 (3m) or subch. VIII or IX that is filed by a natural person who is not required
3to file a report under sub. (2) (a) shall be filed on a calendar year basis in conformity
4with the filing requirements in subs. (6) and (7).
Note: Removes obsolete cross-reference. Section 71.07 (3m) was repealed
effective 2-6-22 by 2021 Wis. Act 127.
SB1048,18 5Section 18 . 71.05 (6) (a) 17. of the statutes is amended to read:
SB1048,5,76 71.05 (6) (a) 17. The amount received under s. 71.07 (3m) (c) or 71.60, or both,
7that is not included in federal adjusted gross income.
Note: Removes obsolete cross-reference. Section 71.07 (3m) was repealed
effective 2-6-22 by 2021 Wis. Act 127.
SB1048,19 8Section 19 . 71.07 (6e) (c) 2. of the statutes is amended to read:
SB1048,5,129 71.07 (6e) (c) 2. No credit may be allowed under this subsection if the
10individual, or the individual's spouse, files a claim under sub. (3m) or (9) or subch.
11VIII or IX that relates to the same taxable year for which a claim is made under this
12subsection.
Note: Removes obsolete cross-reference. Section 71.07 (3m) was repealed
effective 2-6-22 by 2021 Wis. Act 127.
SB1048,20 13Section 20 . 71.08 (1) (intro.) of the statutes is amended to read:
SB1048,6,214 71.08 (1) Imposition. (intro.) If the tax imposed on a natural person, married
15couple filing jointly, trust, or estate under s. 71.02, not considering the credits under
16ss. 71.07 (1), (2dx), (2dy), (3m), (3n), (3q), (3s), (3t), (3w), (3wm), (3y), (4k), (5b), (5d),
17(5e), (5i), (5j), (5n), (6), (6e), (8b), (9e), (9m), and (9r), 71.28 (1dx), (1dy), (2m), (3), (3n),
18(3t), (3w), (3wm), and (3y), 71.47 (1dx), (1dy), (2m), (3), (3n), (3t), (3w), and (3y), 71.57
19to 71.61, and 71.613 and subch. VIII and payments to other states under s. 71.07 (7),
20is less than the tax under this section, there is imposed on that natural person,

1married couple filing jointly, trust, or estate, instead of the tax under s. 71.02, an
2alternative minimum tax computed as follows:
Note: Removes obsolete cross-references. Sections 71.07 (3m), 71.28 (2m), and
71.47 (2m) were repealed effective 2-6-22 by 2021 Wis. Act 127. Also inserts a serial
comma, consistent with current style.
SB1048,21 3Section 21 . 71.76 (2) (b) of the statutes is amended to read:
SB1048,6,224 71.76 (2) (b) In the case of any partnership adjustments, as defined under
5section 6241 of the Internal Revenue Code and including adjustments under section
66225 of the Internal Revenue Code, the partnership may submit a request to the
7department, in a manner prescribed by the department, within 60 days after the
8final determination by the internal revenue service to amend the partnership
9returns and pay tax on behalf of the partners at the highest tax rate computed under
10s. 71.745 (1) (2) (a) for each reviewed year, as defined under section 6225 of the
11Internal Revenue Code, to which such partnership adjustments relate. The
12partnership and its partners shall report such changes or corrections to the
13department within 180 days after the receipt of the notice of approval from the
14department and shall concede the accuracy of such determination or state how the
15determination is erroneous. The partnership and its partners shall report changes
16and corrections as provided under par. (a) within 180 days after the receipt of the
17notice of denial from the department. The partnership and its partners are not
18required to report such changes or corrections unless the changes or corrections
19affect the amount of net tax payable under this chapter, of a credit calculated under
20this chapter, of a Wisconsin net operating loss carried forward under this chapter, of
21a Wisconsin net business loss carried forward under this chapter, or of a capital loss
22carried forward under this chapter.

Note: Inserts correct cross-reference. Section 71.745 (2) (a) was created by 2021
Wis. Act 262
and refers to computing the applicable tax rate, while s. 71.745 (1) (a) does
not exist.
SB1048,22 1Section 22 . The treatment of 71.88 (2) (b) of the statutes by 2021 Wisconsin
2Act 127
is not repealed by 2021 Wisconsin Act 262. Both treatments stand.
Note: There is no conflict of substance.
SB1048,23 3Section 23 . 102.17 (1) (cm) of the statutes is amended to read:
SB1048,7,154 102.17 (1) (cm) The department of workforce development division shall deny,
5suspend, restrict, refuse to renew, or otherwise withhold a license under par. (c) for
6failure of the applicant or agent to pay court-ordered payments of child or family
7support, maintenance, birth expenses, medical expenses, or other expenses related
8to the support of a child or former spouse or for failure of the applicant or agent to
9comply, after appropriate notice, with a subpoena or warrant issued by the
10department of children and families or a county child support agency under s. 59.53
11(5) and related to paternity or child support proceedings, as provided in a
12memorandum of understanding entered into under s. 49.857. Notwithstanding par.
13(c), an action taken under this paragraph is subject to review only as provided in the
14memorandum of understanding entered into under s. 49.857 and not as provided in
15ch. 227.
Note: Identifies the correct agency in charge of suspending or denying licenses for
non-attorneys to appear in worker's compensation cases. 2021 Wisconsin Act 232
changed “the department [of workforce development]” in s. 102.17 (1) (c) to (ct) to instead
be “the division [of hearings and appeals in the department of administration],” but failed
to make this change in s. 102.17 (1) (cm). Drafting records indicate that the change was
intended.
SB1048,24 16Section 24 . The treatment of 108.02 (13) (k) of the statutes by 2021 Wisconsin
17Act 231
is not repealed by 2021 Wisconsin Act 239. Both treatments stand.
Note: There is no conflict of substance.
SB1048,25 18Section 25 . The treatment of 108.04 (8) (b) of the statutes by 2017 Wisconsin
19Act 157
is not repealed by 2017 Wisconsin Act 366. Both treatments stand.

Note: There is no conflict of substance.
SB1048,26 1Section 26 . 115.997 (2) (a) and (3) (a) 1. of the statutes are amended to read:
SB1048,8,42 115.997 (2) (a) “Active duty" means full-time active duty status in a uniformed
3service of the United States, including members of the National Guard and Reserve
4on active duty orders pursuant to 10 USC chs. 1209 and 1211.
SB1048,8,7 5(3) (a) 1. An active duty member of the uniformed service, including a member
6of the national guard and reserve on active duty orders pursuant to 10 USC chs. 1209
7and 1211.
Note: Section 115.997 (2) (a) and (3) (a) 1. were created as part of the Interstate
Compact on Educational Opportunity for Military Children. The original compact text,
which was incorporated into the Wisconsin statutes, included an incorrect
cross-reference to 10 USC 1209 and 1211. Those sections of federal law relate to members
being transferred to inactive status and members who are on the temporary disability
retired list; whereas 10 USC chs. 1209 and 1211 relate to members of the national guard
and reserve who are on active duty, which is the subject of s. 115.997 (2) (a) and (3) (a) 1.
SB1048,27 8Section 27 . 118.2925 (1) (a) of the statutes is amended to read:
SB1048,8,109 118.2925 (1) (a) “Administer" means the direct application of an epinephrine
10auto-injector or prefilled syringe delivery system to a person's body.
Note: Provides the correct term. 2023 Wisconsin Act 27 changed all instances of
“epinephrine auto-injector or prefilled syringe” in ch. 118 to “epinephrine delivery
system” but failed to make this change in s. 118.2925 (1) (a). The change was intended.
SB1048,28 11Section 28 . The treatment of 146.81 (1) (dg) of the statutes by 2021 Wisconsin
12Act 23
, section 71, is not repealed by 2021 Wisconsin Act 251. Both treatments stand.
Note: There is no conflict of substance.
SB1048,29 13Section 29 . The treatment of 146.82 (3) (a) of the statutes by 2021 Wisconsin
14Act 23
is not repealed by 2021 Wisconsin Act 130. Both treatments stand.
Note: There is no conflict of substance.
SB1048,30 15Section 30 . The treatment of 146.89 (1) (r) 1. of the statutes by 2021 Wisconsin
16Act 23
is not repealed by 2021 Wisconsin Act 130. Both treatments stand.
Note: There is no conflict of substance.
SB1048,31
1Section 31. 146.997 (1) (d) 5. of the statutes, as affected by 2021 Wisconsin Acts
223
and 123, is amended to read:
SB1048,9,43 146.997 (1) (d) 5. A respiratory care practitioner licensed or certified under ch.
4448.
Note: Deletes unnecessary language. This provision was affected by 2021 Wis.
Acts 23
and 123 and merged by the legislative reference bureau under s. 13.92 (2) (i). The
stricken text was inserted by 2021 Wis. Act 23 but rendered without effect by the 2021
Wis. Act 123
treatment. Respiratory care practitioners are certified, not licensed, under
ch. 448.
SB1048,32 5Section 32 . The treatment of 165.77 (1) (a) of the statutes by 2021 Wisconsin
6Act 23
is not repealed by 2021 Wisconsin Act 131. Both treatments stand.
Note: There is no conflict of substance. See also the treatment of s. 165.77 (1) (a)
in Section 69 .
SB1048,33 7Section 33 . The treatment of 252.14 (1) (ar) 4e. of the statutes by 2021
8Wisconsin Act 23
, section 71, is not repealed by 2021 Wisconsin Act 251. Both
9treatments stand.
Note: There is no conflict of substance.
SB1048,34 10Section 34 . 255.07 (1) (a) of the statutes is amended to read:
SB1048,9,1211 255.07 (1) (a) “Administer" means the direct application of an epinephrine
12auto-injector or prefilled syringe delivery system to the body of an individual.
Note: Provides the correct term. 2023 Wisconsin Act 27 changed all instances of
“epinephrine auto-injector or prefilled syringe” in ch. 255 to “epinephrine delivery
system” but failed to make this change in s. 255.07 (1) (a). The change was intended.
SB1048,35 13Section 35 . The treatment of 302.384 (1m) of the statutes by 2021 Wisconsin
14Act 131
is not repealed by 2021 Wisconsin Act 240. Both treatments stand.
Note: There is no conflict of substance.
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