Relating to: who may purchase certain contractual services and technical changes to tax provisions related to qualified retirement plans and the film production services credit.

SB 880 modifies Wisconsin's tax code for retirement plan withdrawals and film production credits. It sets a $24,000 annual deduction limit for individuals aged 67+ (or $48,000 for married couples filing jointly) on qualified retirement plan distributions, effective 2025. The bill also clarifies film production tax credit eligibility by defining "production expenditures" to include in-state spending on music, travel, and insurance from Wisconsin-based businesses, while excluding marketing/distribution costs. Additionally, it requires background checks for contractors handling federal tax data accessed through state agencies. These changes directly affect Wisconsin retirees and film producers seeking tax credits.