AB64,511,2019 66.0131 (6) School districts. Subsections (3) to (5) do not apply to school
20districts.

AB64,512,2022 66.0301 (2) Subject to s. 59.794 (2), and in addition to the provisions of any
23other statutes specifically authorizing cooperation between municipalities, unless
24those statutes specifically exclude action under this section, any municipality may
25contract with other municipalities and with federally recognized Indian tribes and

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1bands in this state, for the receipt or furnishing of services or the joint exercise of any
2power or duty required or authorized by law. If municipal or tribal parties to a
3contract have varying powers or duties under the law, each may act under the
4contract to the extent of its lawful powers and duties. A contract under this
5subsection may bind the contracting parties for the length of time specified in the
6contract. This section shall be interpreted liberally in favor of cooperative action
7between municipalities and between municipalities and Indian tribes and bands in
8this state. If a municipality is required to establish or maintain an agency,
9department, commission, or any other office or position to carry out a municipal
10responsibility, and the municipality joins with another municipality by entering into
11an intergovernmental cooperation contract under this subsection to jointly carry out
12the responsibility, the jointly established or maintained agency, department,
13commission, or any other office or position to which the contract applies fulfills the
14municipality's obligation to establish or maintain such entities or positions until the
15contract entered into under this subsection expires or is terminated by the parties.
16In addition, if 2 or more municipalities enter into an intergovernmental cooperation
17contract and create a commission under this section to jointly or regionally
18administer a function or project, the commission shall be considered to be a single
19entity that represents, and may act on behalf of, the joint interests of the signatories
20to the contract entered into under this section.

AB64,513,522 66.0602 (2m) (a) If a political subdivision's levy for the payment of any general
23obligation debt service, including debt service on debt issued or reissued to fund or
24refund outstanding obligations of the political subdivision and interest on
25outstanding obligations of the political subdivision, on debt originally issued before

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1July 1, 2005, is less in the current year than it was in the previous year, the political
2subdivision shall reduce its levy limit in the current year by an amount equal to the
3amount that its levy was reduced as described in this subsection. This subsection
4does not apply to a political subdivision in any year in which the political subdivision
5does not increase its levy increase limit as allowed under sub. (3) (f) 1.

AB64,513,108 66.0901 (1) (ae) “Agreement with a labor organization" means any agreement
9with a labor organization, including a collective bargaining agreement, a project
10labor agreement, or a community workforce agreement.

AB64,513,1212 66.0901 (1) (am) “Labor organization" has the meaning given in s. 5.02 (8m).

AB64,513,2414 66.0901 (6) Separation of contracts; classification of contractors. In public
15contracts for the construction, repair, remodeling or improvement of a public
16building or structure, other than highway structures and facilities, a municipality
17may bid projects based on a single or multiple division of the work. Public contracts
18shall be awarded according to the division of work selected for bidding. The Except
19as provided in sub. (6m), the municipality may set out in any public contract
20reasonable and lawful conditions as to the hours of labor, wages, residence, character
21and classification of workers to be employed by any contractor, classify contractors
22as to their financial responsibility, competency and ability to perform work and set
23up a classified list of contractors. The municipality may reject the bid of any person,
24if the person has not been classified for the kind or amount of work in the bid.

AB64,514,2

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166.0901 (6m) Prohibited practices. A municipality may not do any of the
2following in a specification for bids for a public contract under this section:

AB64,514,43 (a) Require that a bidder enter into or adhere to an agreement with a labor
4organization.

AB64,514,65 (b) Consider as a factor in making an award under this section whether any
6bidder has or has not entered into an agreement with a labor organization.

AB64,514,127 (c) Require that a bidder enter into, adhere to, or enforce any agreement that
8requires, as a condition of employment, that the bidder or bidder's employees become
9or remain members of, or be affiliated with, a labor organization or pay any dues,
10fees, assessments, or other charges or expenses of any kind or amount, or provide
11anything of value, to a labor organization or a labor organization's health, welfare,
12retirement, or other benefit plan or program.

AB64,514,1614 66.0901 (6s) Protected activity. Nothing in this section prohibits employers
15or employees from entering into agreements or engaging in any other activity
16protected by the National Labor Relations Act, 29 USC 151 to 169.

AB64,514,1918 66.0901 (9) (a) Notwithstanding sub. (1) (a) (as), in this subsection,
19“municipality" does not include the department of transportation.

AB64,514,2221 66.0903 (1) (c) “Hourly basic rate of pay" has the meaning given in s. 16.856
22(1) (b), 2015 stats.

AB64,514,2524 66.0903 (1) (f) “Prevailing hours of labor" has the meaning given in s. 16.856
25(1) (e), 2015 stats.

AB64,515,32 66.0903 (1) (g) “Prevailing wage rate" includes the meanings given under s.
366.0903 (1) (g), 2013 stats., and s. 16.856 (1) (f), 2015 stats.

AB64,515,65 66.0903 (1) (j) “Truck driver" has the meaning given in s. 16.856 (1) (j) includes
6an owner-operator of a truck.

AB64,515,13 869.68 Statement of indebtedness to secretary of state. Each county, city,
9village, town, and technical college district and school district clerk shall, whenever
10required by the secretary of state, furnish a full and complete statement showing the
11bonded and all other indebtedness of the respective county, city, village, town, or
12technical college district or school district, the purposes for which the same was
13incurred and all accrued interest, if any, remaining unpaid.

AB64,515,1815 70.57 (4) (b) 1. For the year in which the error occurred, apportion county,
16school district, technical college district, and metropolitan sewerage district
17property taxes, and state forestation taxes under s. 70.58, to the taxation district
18using the taxation district's erroneous valuation.

AB64,515,2320 70.57 (4) (b) 2. For the year in which the error occurred, apportion county,
21school district, technical college district, and metropolitan sewerage district
22property taxes, and state forestation taxes under s. 70.58, to the taxation district
23using the taxation district's correct valuation.

AB64,516,10

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170.58 (1) Except as provided in sub. subs. (2) and (3), there is levied an annual
2tax of two-tenths of one mill for each dollar of the assessed valuation of the property
3of the state as determined by the department of revenue under s. 70.57, for the
4purpose of acquiring, preserving and developing the forests of the state and for the
5purpose of forest crop law and county forest law administration and aid payments,
6for grants to forestry cooperatives under s. 36.56, and for the acquisition, purchase
7and development of forests described under s. 25.29 (7) (a) and (b), the proceeds of
8the tax to be paid into the conservation fund. The tax shall not be levied in any year
9in which general funds are appropriated for the purposes specified in this section,
10equal to or in excess of the amount which the tax would produce.

AB64,516,1812 70.58 (2) In each of 3 years beginning with the property tax assessments as of
13January 1, 2005, the department of revenue shall adjust the rate of the tax imposed
14under this section so that the percentage increase from the previous year in the total
15amount levied under this section does not exceed 2.6 percent. The rate determined
16by the department of revenue for the property tax assessment as of January 1, 2007,
17shall be the rate of the tax imposed under this section for all subsequent years,
18ending with the property tax assessments as of January 1, 2017.

AB64,516,2420 70.58 (3) In fiscal year 2017-18, and in each fiscal year thereafter, an amount
21equal to 0.1697 mills for each dollar of the assessed valuation of the property of the
22state as determined by the department of revenue under s. 70.57 shall be transferred
23from the general fund to the conservation fund for the purposes described under sub.
24(1).

AB64,517,62 71.01 (6) (j) 1. For taxable years beginning after December 31, 2013, and before
3January 1, 2017, for individuals and fiduciaries, except fiduciaries of nuclear
4decommissioning trust or reserve funds, “Internal Revenue Code" means the federal
5Internal Revenue Code as amended to December 31, 2013, except as provided in
6subds. 2. and 3. and subject to subd. 4.

AB64,517,88 71.01 (6) (j) 3. i. Section 2004 of P.L. 114-41.

AB64,517,1010 71.01 (6) (j) 3. j. Sections 503 and 504 of P.L. 114-74.

AB64,517,1312 71.01 (6) (j) 3. k. Sections 103, 104, 124, 168, 184, 185, 190, 204, 303, 306, 336,
13and 341 of division Q of P.L. 114-113.

AB64,517,1515 71.01 (6) (j) 3. L. P.L. 114-239.

AB64,517,2117 71.01 (6) (k) 1. For taxable years beginning after December 31, 2016, for
18individuals and fiduciaries, except fiduciaries of nuclear decommissioning trust or
19reserve funds, “Internal Revenue Code" means the federal Internal Revenue Code
20as amended to December 31, 2016, except as provided in subds. 2. and 3. and subject
21to subd. 4.

AB64,518,1122 2. For purposes of this paragraph, “Internal Revenue Code" does not include
23the following provisions of federal public laws for taxable years beginning after
24December 31, 2016: section 13113 of P.L 103-66; sections 1, 3, 4, and 5 of P.L.
25106-519; sections 101, 102, and 422 of P.L 108-357; sections 1310 and 1351 of P.L.

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1109-58; section 11146 of P.L. 109-59; section 403 (q) of P.L. 109-135; section 513 of
2P.L. 109-222; sections 104 and 307 of P.L. 109-432; sections 8233 and 8235 of P.L.
3110-28; section 11 (e) and (g) of P.L. 110-172; section 301 of P.L. 110-245; section
415351 of P.L. 110-246; section 302 of division A, section 401 of division B, and sections
5312, 322, 502 (c), 707, and 801 of division C of P.L. 110-343; sections 1232, 1241, 1251,
61501, and 1502 of division B of P.L. 111-5; sections 211, 212, 213, 214, and 216 of P.L.
7111-226; sections 2011 and 2122 of P.L. 111-240; sections 753, 754, and 760 of P.L.
8111-312; section 1106 of P.L. 112-95; sections 104, 318, 322, 323, 324, 326, 327, and
9411 of P.L. 112-240; P.L. 114-7; section 1101 of P.L. 114-74; section 305 of division
10P of P.L. 114-113; and sections 112, 123, 125 to 128, 143, 144, 151 to 153, 165 to 167,
11169 to 171, 189, 191, 307, 326, and 411 of division Q of P.L. 114-113.

AB64,518,1312 3. For purposes of this paragraph, “Internal Revenue Code" does not include
13amendments to the federal Internal Revenue Code enacted after December 31, 2016.

AB64,518,2014 4. For purposes of this paragraph, the provisions of federal public laws that
15directly or indirectly affect the Internal Revenue Code, as defined in this paragraph,
16apply for Wisconsin purposes at the same time as for federal purposes, except that
17changes made by section 4007 (b) of P.L. 114-41, section 1102 of P.L. 114-74, sections
18105, 111, 113 to 115, 133, 301, 302, 304, 305, 308, 311, 313 to 323, 325, 331, and 343
19to 345 of division Q of P.L. 114-113 first apply for taxable years beginning after
20December 31, 2016.

AB64,519,222 71.03 (2) (i) 3. There has been mailed sent to either spouse, with respect to that
23taxable year, a notice of adjustment under ss. 71.74 to 71.77 and the spouse, as to that
24notice, files a petition for redetermination under subch. XIV, except that, if both

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1spouses request and the department consents, the election under par. (g) may be
2made.

AB64,519,74 71.03 (4) (b) The tax on income reported by persons making the election under
5par. (a) shall be computed by the department of revenue. After applying all known
6applicable credits, the department shall notify the taxpayer by mail of the amount
7of taxes due or the amount of taxes to be refunded.

AB64,519,119 71.04 (7) (dh) 2. b. The service relates to tangible personal property that is
10located in this state at the time that the service is received or tangible personal
11property that is delivered directly or indirectly to customers in this state.

AB64,519,1413 71.04 (7) (dh) 2. c. The service is provided to purchased by an individual who
14is physically present in this state at the time that the service is received.

AB64,519,1716 71.05 (1) (c) 13. An entity described under, or an entity whose bonds are issued
17under, s. 66.1201, 66.1333, or 66.1335.

AB64,519,2119 71.05 (6) (a) 26. (intro.) For the taxable year in which a distribution is received,
20all of the following amounts distributed from a college savings account, as described
21in s. 16.641 224.50:

AB64,520,323 71.05 (6) (a) 26. c. To the extent that an amount is not otherwise added back
24under this subdivision, any amount withdrawn from a college savings account, as
25described in s. 16.641 224.50, for any purpose if the withdrawn amount was

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1contributed to the account within 365 days of the day on which the amount was
2withdrawn from such an account and if the withdrawn amount was previously
3subtracted under par. (b) 32.

AB64,520,85 71.05 (6) (b) 23. Any increase in value of a tuition unit that is purchased under
6a tuition contract under s. 16.64 224.48, except that the subtraction under this
7subdivision may not be claimed by any individual who received a refund under s.
816.64 224.48 (7) (a) 2., 3. or 4.

AB64,520,1610 71.05 (6) (b) 28. (intro.) An amount paid by a claimant for tuition expenses and
11mandatory student fees for a student who is the claimant or who is the claimant's
12child and the claimant's dependent who is claimed under section 151 (c) of the
13Internal Revenue Code, to attend any university, college, technical college or a school
14approved under s. 38.50 440.52, that is located in Wisconsin or to attend a public
15vocational school or public institution of higher education in Minnesota under the
16Minnesota-Wisconsin reciprocity agreement under s. 39.47, calculated as follows:

AB64,520,2518 71.05 (6) (b) 28. h. No modification may be claimed under this subdivision for
19an amount paid for tuition expenses and mandatory student fees, as described under
20this subdivision, if the source of the payment is an amount withdrawn from a college
21savings account, as described in s. 16.641 224.50 or from a college tuition and
22expenses program, as described in s. 16.64 224.48, and if the owner of the account
23or a parent, grandparent, great-grandparent, aunt, or uncle of the beneficiary, who
24contributed to the account, has claimed a deduction under subd. 32. or 33. that
25relates to such an amount.

AB64,521,52 71.05 (6) (b) 31. Any increase in value of a college savings account, as described
3in s. 16.641 224.50, except that the subtraction under this subdivision may not be
4claimed by any individual who has made a nonqualified withdrawal, as described in
5s. 16.641 224.50 (2) (e).

AB64,521,137 71.05 (6) (b) 32. (intro.) An amount paid into a college savings account, as
8described in s. 16.641 224.50, in the taxable year in which the contribution is made
9or on or before the 15th day of the 4th month beginning after the close of a taxpayer's
10taxable year to which this subtraction relates, by the owner of the account or by any
11other individual, for the benefit of any beneficiary of an account, calculated as
12follows, except that each amount that is subtracted under this subdivision may be
13subtracted only once:

AB64,521,2115 71.05 (6) (b) 32m. Consistent with the limitations specified in subd. 32., for
16rollovers occurring after April 15, 2015, any principal amount rolled over to a college
17savings account, as described in s. 16.641 224.50, from another state's qualified
18tuition program, as described in 26 USC 529 (c) (3) (C) (i). Amounts eligible for the
19subtraction under this subdivision that are in excess of the annual limits specified
20under subd. 32. may be carried forward to future taxable years of the taxpayer
21without limitation, other than the limits specified in subd. 32. ae. and am.

AB64,522,323 71.05 (6) (b) 33. (intro.) An amount paid into a college tuition and expenses
24program, as described in s. 16.64 224.48, by the owner of the account or by a parent,
25grandparent, great-grandparent, aunt, or uncle of the beneficiary, if the beneficiary

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1of the account is one of the following: the claimant; the claimant's child; the
2claimant's grandchild; the claimant's great-grandchild; or the claimant's niece or
3nephew; calculated as follows:

AB64,522,195 71.05 (8) (b) 1. A Except as provided in s. 71.80 (25), a Wisconsin net operating
6loss may be carried back against Wisconsin taxable income of the previous 2 years
7and then carried forward against Wisconsin taxable incomes of the next 20 taxable
8years, if the taxpayer was subject to taxation under this chapter in the taxable year
9in which the loss was sustained incurred, to the extent not offset against other
10income of the year of loss and to the extent not offset against Wisconsin modified
11taxable income of the 2 years preceding the loss and of any year between the loss year
12and the taxable year for which the loss carry-forward is claimed. In this paragraph,
13“Wisconsin modified taxable income" means Wisconsin taxable income with the
14following exceptions: a net operating loss deduction or offset for the loss year or any
15taxable year before or thereafter is not allowed, the deduction for long-term capital
16gains under subs. (6) (b) 9. and 9m. and (25) is not allowed, the amount deductible
17for losses from sales or exchanges of capital assets may not exceed the amount
18includable in income for gains from sales or exchanges of capital assets and
19“Wisconsin modified taxable income" may not be less than zero.

AB64,523,221 71.06 (1q) Fiduciaries, single individuals, and heads of households; after
222012 to 2016. (intro.) The tax to be assessed, levied, and collected upon the taxable
23incomes of all fiduciaries, except fiduciaries of nuclear decommissioning trust or
24reserve funds, and single individuals and heads of households shall be computed at

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1the following rates for taxable years beginning after December 31, 2012, and before
2January 1, 2017: