Search. The fund is on path for a surplus, even with a higher enrollment forecast, in part due to the federal government upping the reimbursement rate for the program by 6.2 percentage points in response to the COVID-19 pandemic. Under current Wisconsin law, first-round PPP loans (those issued in 2020) will not be treated as taxable income, but expenses paid for using those loans will beineligible for the usual expense deduction. Yes. Wisconsin Adopts Federal Tax Laws. Taxpayers should amend their Wisconsin returns if they have already filed and included these amounts in income.. code primarily to match changes in the federal code took on added attention after lawmakers added language to help recipients of the federal Paycheck Protection Program (PPP), instituted . For the larger loans, the SBA detailed business names, addresses, business type, name of the lender and jobs supported. More than 1,600. UpFront host Adrienne Pedersen asked Dimitrijevic how the ordinance would be enforced. For Wisconsin, this income should be excluded from federal adjusted gross income by making a subtraction modification on the appropriate line of the tax return. Help us continue our work by making a tax-deductible gift today. The CAA states that while some states may treat forgiven loan proceeds and their corresponding deductions differently, PPP loan proceeds will not be reported on a Form 1099 and will not be reported on the borrowers federal income tax return. Questions. Nearly 90,000 Wisconsin small businesses that have taken out loans under the federal Paycheck Protection Program (PPP) will face hundreds of millions of dollars in state income tax liability on those loans this spring, despite the loans being tax-free at the federal level. For both individuals and corporations, taxable income differs fromand is less thangross income. We teach, learn, lead and serve, connecting people with the University of Wisconsin, and engaging with them in transforming lives and communities. While current numbers of people participating in our programs are higher than at the same time in previous years, policies implemented in response to the COVID-19 pandemic seem largely responsible, she said. While there were spikes in treatment for COVID-19, there were also drops in primary care visits and non-critical procedures. Yes. Connect with your County Extension Office , Find an Extension employee in our staff directory , Get the latest news and updates on Extension's work around the state, Feedback, questions or accessibility issues: info@extension.wisc.edu | 2023 The Board of Regents of the University of Wisconsin System Privacy Policy | Non-Discrimination Policy & How to File a Complaint | Disability Accommodation Requests. In her letter, Palm noted the agency was still sorting through the overall impact of COVID-19 on health care providers. Wisconsin only allows amounts for the itemized deduction credit which are allowed as itemized deductions under the Internal Revenue Code in effect for Wisconsin. If a seller remits the 0.1% tax, the department will assume the purchaser could not be located. Wisconsin law still requires persons to claim exemptions from withholding. Existing borrowers may be eligible for PPP loan forgiveness. approved third-party software for the current year plus the 2 prior years. 71.05(6)(a)26., Wis. For questions or more information, please email us or give us a call at 262-785-0445. Although these loans were not forgivable like PPP loans, the CARES Act allowed those who applied for such a loan (whether they actually took out the loan) to receive an EIDL advance (grant). Based on the data, between $7,422,447,822 and $14,417,947,822 have been loaned through the Payroll Protection Program to businesses in Wisconsin. On Febr. %PDF-1.7 % That higher rate is in effect from Jan. 1 through Sept. 30, helping the state finish the 2019-20 fiscal year with a surplus in the fund of $309.1 million, according to a letter Secretary Andrea Palm sent the co-chairs of the Legislatures Finance Committee. The Small Business Administration has released a list of businesses that have received emergency pandemic loans. Feedback, questions or accessibility issues: Business Development, Transition & Succession, COMET Changing Our Mental and Emotional Trajectory, Certified Farm Succession Coordinator Training, https://www.calt.iastate.edu/blogpost/key-tax-considerations-farmers-early-2021, https://www.calt.iastate.edu/blogpost/sba-has-issued-rules-first-draw-second-draw-and-increased-ppp-loans, Center for Integrated Agricultural Systems, 2023 The Board of Regents of the University of Wisconsin System, Non-Discrimination Policy & How to File a Complaint. However, it did not see that increase continue into May and June. Notice: The Paycheck Protection Program (PPP) ended on May 31, 2021. Some of those who received loans of $150,000 to $350,000 include the Clean Lakes Alliance Inc. in Madison, which advocates to improve the quality of the Yahara Watershed, and Clean Wisconsin Inc. Also, expenses paid directly or indirectly with these funds that are otherwise deductible for Wisconsin income tax purposes remain deductible even though receipt of the funds are not taxable for Wisconsin income tax purposes. Persons hired on or after January 1, 2020, or persons wishing to change their exemptions from withholding, must submit Wisconsin Form WT-4 to their employer. For additional information on internet access services, see 2023 WisBusiness.com All rights reserved. Despite legislators and Gov. Getting the SBA to forgive Round 1 loans demanded that borrowers. Taxpayers may exclude from income emergency grants of economic injury disaster loans (EIDL) and targeted EIDL advances. David J Frank Landscape Contracting, Inc. Copyright State of Wisconsin All Rights Reserved, Internal Revenue Code Updates Income/Franchise Tax, Partnerships and Tax-Option (S) Corporations Entity-Level Tax Election, We're All In Small Business Grant - Phase 2 and Wisconsin Farm Support Program, Electronic Funds Transfer Payment Instructions for Financial Institutions, Submit comments on this guidance document. Nearly 90,000 Wisconsin small businesses that have taken out loans under the federalPaycheck Protection Program (PPP)will face hundreds of millions of dollars in state income tax liability on those loans this spring, despite the loans being tax-free at the federal level. These grants are not excluded from gross income under federal law and should be reported as regular farm income on the federal income tax returns Schedule F. Wisconsin agencies reported these grants to the Internal Revenue Service and mailed farmers a copy of their Form 1099-G. s. Some of these grants may be excluded from Wisconsin taxable income. Counties reporting deaths include: Milwaukee (391), Racine (65), Kenosha (44), Brown (42), Waukesha (39), Dane (32), Rock (24), Walworth (18), Washington (16), Ozaukee (15), Grant (13), Winnebago (13), Waupaca (10), Outagamie (9), Clark (7), Fond du Lac (6), Dodge (5), Jefferson (4), Richland (4) and Sheboygan (4). Yes, use 036-8888888888-01 as the state identification number on the information return. In section 276 of the CAAs COVID-Related Tax Relief Act of 2020 (the Tax Relief Act), Congress explicitly overrode the Treasury guidance by providing that no deduction shall be denied, no tax attribute shall be reduced, and no basis increase shall be denied by reason of a forgiven PPP loans exclusion from gross income. The original CARES Act provided that the proceeds of PPP loans, if forgiven, are excluded from the gross income of the borrower. The model can also be used for other physical and behavioral health issues that challenge recovery efforts. Nothing on this website is an offer or a solicitation for a loan. Dimitrijevic said the ordinance has great support, especially in the business community, which sees it as a way to reopen the economy safely. This means that Wisconsin businesses that took out PPP loans will have a higher level of Wisconsin taxable income than if they had not used the federal lifeline. By clicking "continue" and using this site, you acknowledge that you have read and understand this message. See our Advertiser Disclosure. Forgiveness of original and subsequent PPP loans and the loan proceeds are not considered production gross receipts. Serve on the Educational Foundation Board. This directory is composed of all companies that have received loans under the Paycheck Protections Program according to data provided by the U.S. Treasury. Wisconsin does not impose a penalty for withdrawals not used for qualified higher education expenses. Localities. Wisconsin law does follow the federal law with respect to the treatment of original and subsequent PPP loans and expenses for the tax years beginning in 2020 and beyond. Yes. No additional Wisconsin form is required.. Yes. MORE:Lawmakers pass business tax cuts, return-to-work plan for state employees, restrictions on local health officers, MORE:Businesses tied to Speaker Robin Vos and other lawmakers could see taxes cut after they took PPP loans. You have reached SBA.com. Those loans were broken into ranges of $150,000-$350,000; $350,000-$1 million; $1 million-$2 million; $2 million-$5 million; and $5 million-$10 million. Barron, Bayfield, Burnett, Columbia, Eau Claire, Green, Iron, Jackson, Juneau, Kewaunee, Manitowoc, Marathon, Marquette, Monroe, Polk, St. Croix and Wood counties report one death each. Connecting people with the University of Wisconsin. Door, Forest, Marinette and Sauk counties report three deaths each. Wisconsin PPP Loans PPP Loan Recipient List By State Wisconsin 187,807 TOTAL PPP LOANS $14.2B TOTAL LOAN AMOUNT $75,687 AVERAGE PPP LOAN 9 AVG COMPANY SIZE Wisconsin has a total of 187,807 businesses that received Paycheck Protection Program (PPP) loans from the Small Business Administration. View or edit your cart: 0 items November 2020 Loan Size for 2021 PPP 6 Loan Size Loan Count Net Dollars % of Count % of Amount * Overall average loan size is: $42K. The department welcomes your input on our guidance. Evers signed a bill (AB 2) that, among other provisions, conforms the state to federal tax treatment of forgiven PPP loans, providing an important fix to the issue described below. Why doesn't the state of Wisconsin also allow businesses to deduct the expenses paid for with the original . The taxpayer is still subject to the limitation of the excess of the taxpayer's contribution base over the amount of all other charitable contributions allowed. Using the hub and spoke model of care, the sites selected for our pilot will increase access and provide a higher level of care, said DHS Secretary Andrea Palm. My Tax Account offers the following payment methods: The POA will need the account number, legal name of the entity, the zip code of the address on file, and either a prior filing amount or the Letter ID from the BTR Greeting Letter. Tony Evers (D) coming to an agreement last Aprilwith the enactment of AB 1038to exclude forgiven PPP loan amounts from taxable income, a notice issued last week by the Wisconsin Department of Revenue signals the states plans to deny the expense deduction. MTA Common Question #4 on our website. Therefore, it applies for Wisconsin purposes as well for tax year 2020. Wisconsin law does follow the federal law with respect to the treatment of original and subsequent PPP loans and expenses for the tax years beginning in 2020 and beyond. Therefore, Wisconsin follows the federal use of Form 3115 to report a change in depreciation method related to qualified improvement property as provided in IRS Notice 2020-25. Expenses associated with forgivable PPP loans that are deductible under the Internal Revenue Code are also deducted in computing qualified production activities income for the manufacturing and agriculture credits on Schedules MA-M or MA-A. DHS data show that between 2014 and 2019, 5,516 people died of drug overdoses in Wisconsin. PPP Loan Recipient List By State Kansas 126,401 TOTAL PPP LOANS $7.4B TOTAL LOAN AMOUNT $58,400 AVERAGE PPP LOAN 7 AVG COMPANY SIZE Kansas has a total of 126,401 businesses that received Paycheck Protection Program (PPP) loans from the Small Business Administration. Wisconsin adopted this federal tax treatment for distributions made after December 31, 2018 (Section 302 of Division O of Public Law 116-94 was adopted in The account should be ceased upon closing the business. Note: The classification of qualified improvement property applies retroactively to taxable years beginning on or after January 1, 2018. In 2020, some farmers also received Economic Injury Disaster Loans (EIDL) from the SBA. Washington, DC 20005, Tax Expenditures, Credits, and Deductions, Tax Reform Plan for Growth and Opportunity, Location Matters: State Tax Costs of Doing Business, Tax Reforms for Mobility and Modernization, Consumption Tax Policies in OECD Countries, ineligible for the usual expense deduction, trigger a denial of the deduction for business expenses. It's a . Wisconsinites in need will receive individualized comprehensive care services that improve their physical and behavioral health, build social support systems, and address their substance use issues, leading to better outcomes.. Section 2205 of the Coronavirus Aid, Relief, and Economic Security (CARES) Act removed the limitation of 50% of a taxpayer's adjusted gross income relating to charitable contributions for individuals for tax year 2020. 73.16(2)(a), Wis. Stats. The list of names is accessible via the SBA Paycheck Protection Program Loan Level Data webpage. Use our searchable database to see who in South Carolina received funds. Stats.). Robin J Vos Enterprises Inc. was listed as receiving a loan of between $150,000 and $350,000. An SBA-backed loan that helps businesses keep their workforce employed during the COVID-19 crisis. Businesses that paid otherwise deductible expenses with PPP loan proceeds will continue to deduct those expensesmost notably payroll costson their tax returns. No additional Wisconsin form is required., Yes. An EEO/AA employer, University of Wisconsin-Madison Division of Extension provides equal opportunities in employment and programming, including Title VI, Title IX, the Americans with Disabilities Act (ADA) and Section 504 of the Rehabilitation Act requirements. See the tax table showing state, county, and stadium sales and use taxes on the department's The Small Business Administration has released a list of businesses that have received emergency pandemic loans. The Guard is also collecting specimens at the Stanley Correctional Institution in Chippewa County, the Gordon Correctional Center in Douglas County, the St. Croix Correctional Center and the Flambeau Correctional Center in Sawyer County. The Small Business Administration (SBA) and Treasury released Monday, July 6, the names of all organizations that received Paycheck Protection Program (PPP) forgivable loans of $150,000 or more. Federal lawmakers created the PPP last year. Tax Rates web page. The National Guard is conducting community-based testing sites the week of July 6-12 at the Iron River Community Center in Bayfield County, the Alliant Energy Center in Dane County, the Grant County Fairgrounds, Logan High School in La Crosse County, the Dollar General Store parking lot in Abbotsford in Marathon County, UMOS, Custer Stadium and Nicolet High School in Milwaukee County, Reedsburg High School in Sauk County and the Vernon County fairgrounds. Journalists: Thank you for using this database. The Wisconsin Institute of CPAs (WICPA) is the premier professional organization representing CPAs, accounting and business professionals in being mindful of the public interest. His company received one of nearly 700,000 loans given to small businesses, which allowed the company to keep its workers employed during these uncertain times, said Vos spokeswoman Kit Beyer. Currently, application submissions are no higher than average submissions monthly at this time last year, DHS spokeswoman Jennifer Miller told WisBusiness.com. No. The income tax rate for entities making the entity-level tax election is 7.9%.. To date, the state has collected almost 621,000 tests. Second-round PPP loans (those issued in 2021) are also on track to be taxed by the state, albeit in the opposite manner: expenses will be deductible, but the loans are set to be treated as taxable income. Yes. This complex and burdensome treatment exists due to the odd way in which Wisconsins tax code currently stands in relation to the federal tax code. Form 804 should be sent in by itself without Form W-RA. hb```],bm aB'"lU wILL1L6c` See a spreadsheet of loans: https://www.wispolitics.com/wp-content/uploads/2020/07/200706Loans.xlsx, See a previous WisBusiness story on higher education tackling the challenges of the COVID-19 pandemic: https://www.wisbusiness.com/2020/class-to-be-in-session-and-in-person-this-fall-education-leaders-say/. Use our searchable database to see who in Wisconsin received funds. Income received from the State of Wisconsin under the Farm Support Program is exempt from Wisconsin income tax. Of the 11.8 million loans across both 2020 and 2021, the SBA got demographic answers . See a map of community-based testing sites here: https://wispolitics.us12.list-manage.com/track/click?u=c540e35869d1ba4ca61b4228e&id=1cc93f7bd4&e=63cd46885a. The Fiveable fellowship runs from Aug. 1, 2020 to May 31, 2021. State Loan Count; AK - Alaska: 1652: AL - Alabama: 7872: AR - Arkansas The agency typically does an updated projection for the Medicaid fund each quarter. %%EOF 2021 WI Act 1). Yes, both boxes are required on both forms. The Small Business Administration has released a list of businesses that have received emergency pandemic loans. The Small Business Administration (SBA) and Treasury released Monday, July 6, the names of all organizations that received Paycheck Protection Program (PPP) forgivable loans of $150,000 or more. DORIncome@wisconsin.gov. My Case Manager is accessible through MTA when applicable to the taxpayer. Form 8879 instructions. While PPP loan recipients were not required to answer questions on race, gender and veteran status, many did. Increasing tax liability now would drive more hurting small businesses to permanent closure, resulting in more job lossthe very outcome the PPP was designed to prevent in the first place. Income from these programs is included in federal income pursuant to sec. The department asks taxpayers wait to file until the correct tax year form is available and the Modernized e-File (MeF) Fed/State program has been updated to include the correct tax year. This is NOT a directory of companies that received a loan using SBA.com loan request service. Please consult your local government attorney. Taxable income is the amount of income subject to tax, after deductions and exemptions. Wisconsin adopted section 1106 of Division A of Public Law 116-136 and sections 276(a) and (b) and 278(a) of Division N of Public Law 116-260, regarding the tax treatment of income and expenses relating to the original and subsequent Paycheck Protection Programs (PPP). The department does not require signatures to show consent of the shareholders or partners upon filing the entity's return. For 2019 income tax returns, any federal returns that had a due date on or after April 1, 2020, and before July 15, 2020, were extended to July 15, 2020. Subscribe to get insights from our trusted experts delivered straight to your inbox. Submit comments on this guidance document. For example, fiscal year filers who qualify for the federal PPP loan forgiveness rules will also qualify for Wisconsin purposes. Wisconsins COVID-19 death toll remains at 796 after three days without new deaths. With more than 7,000 members in public accounting, business and industry, government, nonprofit and education, the WICPA serves the diverse needs of our members; enhances professional competency; promotes the value of members and the profession; advocates on behalf of the profession; and builds community among members. Coenen Mechanical Acquisition Corporation, Inc. Other Scientific and Technical Consulting Services, Lessors of Residential Buildings and Dwellings, All Other Miscellaneous Schools and Instruction, Creative Community Living Services, Incorporated. This website is not a lender and does not accept loan applications, assist with loan applications, broker loans, make loans or make any credit decisions. Republican Rep. Cody Horlacher's small namesake law firm in Mukwonago received a loan of about $25,000 to help keep two jobs at his law firm, records show. The hub then works with a network of spoke organizations which provide a range of services that are customized to support each individuals unique circumstances, according to DHS. The Railroad Station, a restaurant. Tax Information for Part-Year Residents and Nonresidents of Wisconsin for 2020, page 13. Yes. No. Were grateful to be in a position where we can continue to grow the Fiveable team, especially during a pandemic, Fiveable founder and CEO Amanda DoAmaral told WisBusiness.com. Badger Institute: Wisconsins PPP loan recipients face hundreds of millions in surprise taxes, Tax expert says Legislature should conform with federal law to avoid $450 million tax hike on Wisconsin small businesses, Wisconsin Tax Options: A Guide to Fair, Simple Pro-Growth Reform, ineligible for the usual expense deduction, Newsmaker Luncheon with Assembly Speaker Robin Vos, WisPolitics Luncheon with WEDC CEO Missy Hughes, WisPolitics Luncheon with UW President Jay Rothman. Yes. Assembly Speaker Robin Vos popcorn company received a loan of at least $150,000, one of thousands that went to Wisconsin businesses as part of a federal program to help companies keep employees amid the pandemic. Please see the According to the records, the April 11 loan helped preserve 44 jobs. Form 1099-NEC can be filed through MTA. Schedule ES Instructions for additional information. 0 All Data Obtained From the SBA. The breadth of companies that accepted the loans is expansive, including bars, golf courses, health care providers, churches, nonprofits, manufacturers, private colleges and K-12 schools, transportation, utilities and food producers, among others. The Department of Health Services is now predicting the Medicaid fund will finish the 2019-21 budget with a surplus, though the agency warns there are multiple uncertainties ahead that could throw off the projection. Thad Nation, the firms founder and senior partner, said the loan helped him keep everyone on payroll so they could pay their bills.. M+`Z(h-#n9qh2VFcP'q$iJGPa`\J $Vv2a0aq!P Publication 122, Unless the legislature acts, businesses that have received PPP loans and related federal assistance will face $457 million in state taxes through 2024with more than half of those taxes coming due this springdespite Wisconsin being on track to see continued general fund revenue growth even amid the pandemic. In order to qualify for the medical care insurance subtraction, the amounts paid for health care must be made to a medical care insurance policy that covers the individual, his or her spouse, and the individual's dependents. Approvals through 05/31/2021. Search a database of Wisconsin businesses that received loans through the Paycheck Protection Program, part of the federal aid in response to the coronavirus pandemic. An acknowledgement is received when the Wisconsin return is accepted or rejected. Adams, Buffalo and Calumet counties report two deaths each. Wisconsin Institute of CPAsW233N2080 Ridgeview Parkway, Suite201Waukesha, WI 53188. Form W-RA, But Wisconsin, by conforming to outdated federal language, is on track to deny the expense deduction, with the state revenue department leaning on the now-overridden Treasury ruling as an accurate interpretation of the law as it existed previously, in a version to which Wisconsin is still conformed. This moment has been incredibly difficult for students and teachers and we are committed to building an accessible library of resources that can support students during this crisis and beyond. She said the face mask ordinance will be called Milwaukee CARES, and it would require people to wear a face mask or covering in public. But a remote seller that is not required to register to collect and remit the tax may do so voluntarily to remit the tax that is otherwise due by its purchasers. Use our new tax calculator to compare how recent tax plans could impact your wallet. Current withholding tax rates continue for 2021. The attempted fraud is staggering: $341,000,000 through January 2021. The department does not require federal Form 8879 when filing an amended Wisconsin return. See our Advertiser Disclosure for more information on how we try to connect you with a small business lender. 2020 Farmers Tax Guide, Publication 225. Checkout. Charges for furnishing internet access services (e.g., DSL broadband, cable modem broadband) are no longer taxable on and after July 1, 2020. More than $800 billion in easy-to-get, mostly forgivable loans went to roughly 11 million businesses in 2020 and 2021, a financial lifeline intended to shore up the backbone of the American . 276(a) and 278(a) of Division N of Public Law 116-260 in Wisconsin adopted this federal provision in 2019 Wisconsin Act 185. That is why, absent legislative action, Wisconsin remains poised to treat second-round PPP loans as taxable income but allow associated expenses to be deducted. The department's Wisconsin policymakers should provide certainty to these employers now and avoid adding to the immense financial and administrative burdens countless business owners and their employees are already facing amid the pandemic. Home Press Releases Badger Institute: Wisconsins PPP loan recipients face hundreds of millions in surprise taxes. If the tax returns are not yet available, wait until the returns become available and file under extension. Wisconsin adopted sec. MS 5-77Wisconsin Department of Revenue Customer Service Bureau PO Box 8949 Madison, WI 53708-8949 The department discontinued that submission method due to low volume and it was difficult to support. The Small Business Administration has continued to update the list of PPP recipients throughout the crisis. The political consulting firm National Consulting in Milwaukee also received a loan of between $150,000 and $350,000. Nearly 90,000 Wisconsin small businesses that have taken out loans under the federal Paycheck Protection Program (PPP) will face hundreds of millions of dollars in state income tax liability on those loans this spring, despite the loans being tax-free at the federal level. The Post's database has now been updated with data through June 2021. Under current Wisconsin law, first-round PPP loans (those issued in 2020) will not be treated as taxable income, but expenses paid for using those loans will be ineligible for the usual expense deduction. Therefore, the state of Wisconsin is not taxing these funds as income. No extension of time was provided for appeals. This means that Wisconsin businesses that took out PPP loans will have a higher level of Wisconsintaxable incomethan if they had not used the federal lifeline. Yes. Taxpayers may exclude from income the . You can add third-party access in MTA to your individual income tax clients under your existing email address. Note: These provisions apply for Wisconsin tax purposes at the same time as for federal income tax purposes. The SBA limited the grant amount to $1,000 per employee, up to a total of $10,000, for eligible businesses. On Monday, December 21, 2020, Congress passed the Consolidated Appropriations Act, 2021 (CAA) which contained a $900 billion COVID-19 relief package that reauthorized and modified the Paycheck Protection Program (PPP). Apply here: https://www.dhs.wisconsin.gov/contracts/hub-and-spoke-health-home-pilot-programs-substance-use-disorders.htm. Publication 117, The good news is, its not too late for state policymakers to act to accept the technical correction adopted by Congress, as some Wisconsin legislators have proposed. See PPP Loans Recipients In Wisconsin Loans Issued In Wisconsin PPP Recipients Browse PPP Loans By State Wisconsin Select a City for all PPP loans filed within that jouristiction, or search the entire state filings here: City Loan Count 2023 www.greenbaypressgazette.com. The Small Business Administration has released a list of businesses that have received emergency pandemic loans. Select a City for all PPP loans filed within that jouristiction, or search the entire state filings here: Search WI Businesses. For those loans below $150,000, the SBA didnt release the business names or addresses. For example: trucking , hospice , television , Kasowitz Benson Torres , 90210 , Sole. Congress resolved this issue with the enactment of the Consolidated Appropriations Act in Decemberchanging the law to ensure covered expenses are deductible. Wisconsin adopted this federal provision in 2019 Wisconsin Act 185. No. Required Attachments for Electronic Filing, or sending through the 71.05(6)(b)35.a., Wis. Stats. The state reported 10,186 tests Friday, and tests returned decreased every day of the holiday weekend: Saturday (6,822) and Sunday (4,996). A taxpayer may elect to pay the tax all in the year of the withdrawal instead of over three years. Lac Courte Oreilles Ojibwe College received between $350,000 and $1 million, and Milwaukee Career College received between $150,000 and $350,000. Click here for more coronavirus resources and updates: https://wispolitics.us12.list-manage.com/track/click?u=c540e35869d1ba4ca61b4228e&id=0583e9641a&e=63cd46885a. Laws enacted and in effect after February 22, 2021, new administrative rules, and court decisions may change the interpretations in this document.

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