AB40: Bill Text

AB40,875,14 71.54 (1) (g) 2012 and thereafter. The amount of any claim filed in 2012 and thereafter and based on property taxes accrued or rent constituting property taxes accrued during the previous year is limited as follows:

AB40,875,17 1. If the household income was $8,060 or less in the year to which the claim relates, the claim is limited to 80 percent of the property taxes accrued or rent constituting property taxes accrued or both in that year on the claimant's homestead.

AB40,875,22 2. If the household income was more than $8,060 in the year to which the claim relates, the claim is limited to 80 percent of the amount by which the property taxes accrued or rent constituting property taxes accrued or both in that year on the claimant's homestead exceeds 8.785 percent of the household income exceeding $8,060.

AB40,875,24 3. No credit may be allowed if the household income of a claimant exceeds $24,680.

AB40, s. 2126 Section 2126. 71.54 (2) (b) 3. of the statutes is amended to read:

AB40,876,2 71.54 (2) (b) 3. Subject to sub. (2m), in calendar year 1990 or any subsequent calendar year years 1990 to 2010, $1,450.

AB40, s. 2127 Section 2127. 71.54 (2) (b) 4. of the statutes is created to read:

AB40,876,4 71.54 (2) (b) 4. In calendar years 2011 or any subsequent calendar year, $1,460.

AB40, s. 2128 Section 2128. 71.54 (2m) of the statutes is amended to read:

AB40,876,22 71.54 (2m) Indexing for inflation; 2010 and thereafter. (a) For calendar years beginning after December 31, 2009, and before January 1, 2011, the dollar amounts of the threshold income under sub. (1) (f) 1. and 2., the maximum household income under sub. (1) (f) 3. and the maximum property taxes under sub. (2) (b) 3. shall be increased each year by a percentage equal to the percentage change between the U.S. consumer price index for all urban consumers, U.S. city average, for the 12-month average of the U.S. consumer price index for the month of August of the year before the previous year through the month of July of the previous year and the U.S. consumer price index for all urban consumers, U.S. city average, for the 12-month average of the U.S. consumer price index for August 2007 through July 2008, as determined by the federal department of labor, except that the adjustment may occur only if the percentage is a positive number. Each amount that is revised under this paragraph shall be rounded to the nearest multiple of $10 if the revised amount is not a multiple of $10 or, if the revised amount is a multiple of $5, such an amount shall be increased to the next higher multiple of $10. The department of revenue shall annually adjust the changes in dollar amounts required under this paragraph and incorporate the changes into the income tax forms and instructions.

AB40,877,3 (b) The department of revenue shall annually adjust the slope under sub. (1) (f) 2. such that, as a claimant's income increases from the threshold income as calculated under par. (a), to an amount that exceeds the maximum household income as calculated under par. (a), the credit that may be claimed is reduced to $0 and the department of revenue shall incorporate the changes into the income tax forms and instructions.

AB40, s. 2129 Section 2129. 71.78 (4) (m) of the statutes is amended to read:

AB40,877,8 71.78 (4) (m) The secretary of commerce chief executive officer of the Wisconsin Economic Development Corporation and employees of that department the corporation to the extent necessary to administer the development zone program under subch. VI of ch. 560 II of ch. 238.

AB40, s. 2130 Section 2130. 71.93 (1) (a) 3. of the statutes is amended to read:

AB40,877,12 71.93 (1) (a) 3. An amount that the department of health services may recover under s. 49.45 (2) (a) 10., 49.497, 49.793, or 49.847, if the department of health services has certified the amount under s. 49.85.

AB40, s. 2131 Section 2131. 71.93 (1) (a) 4. of the statutes is amended to read:

AB40,877,16 71.93 (1) (a) 4. An amount that the department of children and families may recover under s. 49.161 or, 49.195 (3) , or 49.373 or collect under s. 49.147 (6) (cm), if the department of children and families has certified the amount under s. 49.85.

AB40, s. 2132 Section 2132. 73.03 (27) of the statutes is amended to read:

AB40,877,22 73.03 (27) To write off from the records of the department income, franchise, sales, use, withholding, motor fuel, gift, beverage and cigarette tax and recycling economic development surcharge liabilities, following a determination by the secretary of revenue that they are not collectible. Taxes written off under this subsection remain legal obligations.

AB40, s. 2133 Section 2133. 73.03 (35) of the statutes is amended to read:

AB40,878,6 73.03 (35) To deny a portion of a credit claimed under s. 71.07 (2dd), (2de), (2di), (2dj), (2dL), (2dm), (2dr), (2ds), or (2dx), 71.28 (1dd), (1de), (1di), (1dj), (1dL), (1dm), (1ds), (1dx), or (4) (am), 71.47 (1dd), (1de), (1di), (1dj), (1dL), (1dm), (1ds), (1dx), or (4) (am), or 76.636 if granting the full amount claimed would violate a requirement under s. 238.385 or s. 560.785, 2009 stats., or would bring the total of the credits granted to that claimant under all of those subsections over the limit for that claimant under s. 238.368, 238.395 (2) (b), or 238.397 (5) (b) or s. 560.768, 2009 stats., s. 560.795 (2) (b), 2009 stats., or s. 560.797 (5) (b), 2009 stats.

AB40, s. 2134 Section 2134. 73.03 (35m) of the statutes is amended to read:

AB40,878,12 73.03 (35m) To deny a portion of a credit claimed under s. 71.07 (3g), 71.28 (3g), or 71.47 (3g), if granting the full amount claimed would violate a requirement under s. 238.23 or s. 560.96, 2009 stats., or would bring the total of the credits claimed under ss. 71.07 (3g), 71.28 (3g), and 71.47 (3g) over the limit for all claimants under s. 238.23 (2) or s. 560.96 (2), 2009 stats.

AB40, s. 2135 Section 2135. 73.03 (63) of the statutes is amended to read:

AB40,878,22 73.03 (63) Notwithstanding the amount limitations specified under ss. s. 71.07 (5d) (c) 1. and s. 238.15 (3) (d) or s. 560.205 (3) (d), 2009 stats., in consultation with the department of commerce or the Wisconsin Economic Development Corporation, to carry forward to subsequent taxable years unclaimed credit amounts of the early stage seed investment credits under ss. 71.07 (5b), 71.28 (5b), 71.47 (5b), and 76.638 and the angel investment credit under s. 71.07 (5d). Annually, no later than July 1, the department of commerce or the Wisconsin Economic Development Corporation shall submit to the department of revenue its recommendations for the carry forward of credit amounts as provided under this subsection.

AB40, s. 2136 Section 2136. 73.0301 (1) (b) of the statutes is amended to read:

AB40,879,3 73.0301 (1) (b) "Credentialing board" means a board, examining board or affiliated credentialing board in the department of regulation and licensing safety and professional services that grants a credential.

AB40, s. 2137 Section 2137. 73.0301 (1) (e) of the statutes is amended to read:

AB40,879,12 73.0301 (1) (e) "Licensing department" means the department of administration; the board of commissioners of public lands; the department of commerce; the department of children and families; the government accountability board; the department of financial institutions; the department of health services; the department of natural resources; the department of public instruction; the department of regulation and licensing; the department of safety and professional services; the department of workforce development; the office of the commissioner of insurance; or the department of transportation.

AB40, s. 2138 Section 2138. 73.0301 (2) (a) 1. of the statutes is amended to read:

AB40,879,19 73.0301 (2) (a) 1. Request the department of revenue to certify whether an applicant for a license or license renewal or continuation is liable for delinquent taxes. With respect to an applicant for a license granted by a credentialing board, the department of regulation and licensing safety and professional services shall make a request under this subdivision. This subdivision does not apply to the department of transportation with respect to licenses described in sub. (1) (d) 7.

AB40, s. 2139 Section 2139. 73.0301 (2) (a) 2. of the statutes is amended to read:

AB40,879,24 73.0301 (2) (a) 2. Request the department of revenue to certify whether a license holder is liable for delinquent taxes. With respect to a holder of a license granted by a credentialing board, the department of regulation and licensing safety and professional services shall make a request under this subdivision.

AB40, s. 2140 Section 2140. 73.0301 (2) (b) 1. a. of the statutes is amended to read:

AB40,880,13 73.0301 (2) (b) 1. a. If, after a request is made under par. (a) 1. or 2., the department of revenue certifies that the license holder or applicant for a license or license renewal or continuation is liable for delinquent taxes, revoke the license or deny the application for the license or license renewal or continuation. The department of transportation may suspend licenses described in sub. (1) (d) 7. in lieu of revoking those licenses. A suspension, revocation or denial under this subd. 1. a. is not subject to administrative review or, except as provided in subd. 2. and sub. (5) (am), judicial review. With respect to a license granted by a credentialing board, the department of regulation and licensing safety and professional services shall make a revocation or denial under this subd. 1. a. With respect to a license to practice law, the department of revenue shall not submit a certification under this subd. 1. a. to the supreme court until after the license holder or applicant has exhausted his or her remedies under sub. (5) (a) and (am) or has failed to make use of such remedies.

AB40, s. 2141 Section 2141. 73.0301 (2) (b) 1. b. of the statutes is amended to read:

AB40,881,9 73.0301 (2) (b) 1. b. Mail a notice of suspension, revocation or denial under subd. 1. a. to the license holder or applicant. The notice shall include a statement of the facts that warrant the suspension, revocation or denial and a statement that the license holder or applicant may, within 30 days after the date on which the notice of denial, suspension or revocation is mailed, file a written request with the department of revenue to have the certification of tax delinquency on which the suspension, revocation or denial is based reviewed at a hearing under sub. (5) (a). With respect to a license granted by a credentialing board, the department of regulation and licensing safety and professional services shall mail a notice under this subd. 1. b. With respect to a license to practice law, the department of revenue shall mail a notice under this subd. 1. b. and the notice shall indicate that the license holder or applicant may request a hearing under sub. (5) (a) and (am) and that the department of revenue shall submit a certificate of delinquency to suspend, revoke, or deny a license to practice law to the supreme court after the license holder or applicant has exhausted his or her remedies under sub. (5) (a) and (am) or has failed to make use of such remedies. A notice sent to a person who holds a license to practice law or who is an applicant for a license to practice law shall also indicate that the department of revenue may not submit a certificate of delinquency to the supreme court if the license holder or applicant pays the delinquent tax in full or enters into an agreement with the department of revenue to satisfy the delinquency.

AB40, s. 2142 Section 2142. 73.0301 (2) (b) 2. of the statutes is amended to read:

AB40,881,19 73.0301 (2) (b) 2. Except as provided in subd. 2m., if notified by the department of revenue that the department of revenue has affirmed a certification of tax delinquency after a hearing under sub. (5) (a), affirm a suspension, revocation or denial under subd. 1. a. A license holder or applicant may seek judicial review under ss. 227.52 to 227.60, except that the review shall be in the circuit court for Dane County, of an affirmation of a revocation or denial under this subdivision. With respect to a license granted by a credentialing board, the department of regulation and licensing safety and professional services shall make an affirmation under this subdivision.

AB40, s. 2143 Section 2143. 73.0301 (2) (b) 3. of the statutes is amended to read:

AB40,882,5 73.0301 (2) (b) 3. If a person submits a nondelinquency certificate issued under sub. (5) (b) 1., reinstate the license or grant the application for the license or license renewal or continuation, unless there are other grounds for suspending or revoking the license or for denying the application for the license or license renewal or continuation. If reinstatement is required under this subdivision, a person is not required to submit a new application or other material or to take a new test. No separate fee may be charged for reinstatement of a license under this subdivision. With respect to a license granted by a credentialing board, the department of regulation and licensing safety and professional services shall reinstate a license or grant an application under this subdivision.

AB40, s. 2144 Section 2144. 73.0301 (2) (b) 4. of the statutes is amended to read:

AB40,882,15 73.0301 (2) (b) 4. If a person whose license has been suspended or revoked or whose application for a license or license renewal or continuation has been denied under subd. 1. a. submits a nondelinquency certificate issued under sub. (3) (a) 2., reinstate the license or grant the person's application for the license or license renewal or continuation, unless there are other grounds for not reinstating the license or for denying the application for the license or license renewal or continuation. With respect to a license granted by a credentialing board, the department of regulation and licensing safety and professional services shall reinstate a license or grant an application under this subdivision.

AB40, s. 2145 Section 2145. 73.12 (1) (b) of the statutes is amended to read:

AB40,882,19 73.12 (1) (b) "Vendor" means a person providing goods or services to this state or the University of Wisconsin–Madison under subch. IV or V of ch. 16 or under ch. 84.

AB40, s. 2146 Section 2146. 73.12 (2) of the statutes is amended to read:

AB40,882,25 73.12 (2) Request for setoff. The department of revenue may request the department of administration to proceed under sub. (3) against any vendor who owes a tax. A request under this subsection consists of identification of the vendor and of the vendor's contracts with this state or the University of Wisconsin–Madison and notice to the vendor of the request for a setoff.

AB40, s. 2147 Section 2147. 73.12 (3) of the statutes is amended to read:

AB40,883,16 73.12 (3) Setoff. Upon receipt of a request under sub. (2), the department of administration shall begin to set off against amounts owed by this state or the University of Wisconsin–Madison to a vendor taxes owed to this state by that vendor until those taxes are paid in full. If the secretary of administration determines, within 30 days after receipt of a request for setoff, that the vendor against whom setoff is requested is either an essential supplier of critical commodities or the only vendor from whom a necessary good or service can be obtained and notifies the secretary of revenue of that determination, the department of administration shall waive the right of setoff and the department of administration shall pay to the vendor the amounts set off. The department of administration or the University of Wisconsin–Madison shall, within 30 days after the end of each calendar quarter, transfer to the department of revenue the taxes set off during the previous calendar quarter for deposit in the general fund, or in the transportation fund in respect to taxes owed under ch. 78, and shall notify the department of revenue of the amounts set off against each vendor.

AB40, s. 2148 Section 2148. 73.12 (5) of the statutes is amended to read:

AB40,883,21 73.12 (5) Liability precluded. Exchange of information required to administer this section does not result in liability under s. 71.78, 72.06, 77.61 (5), 78.80 (3) or 139.38 (6). The department of administration or the University of Wisconsin–Madison is not liable to any vendor because of setoffs under this section.

AB40, s. 2149 Section 2149. 73.12 (7) of the statutes is amended to read:

AB40,884,2 73.12 (7) Tax identification information. The department of administration and the University of Wisconsin–Madison may collect from vendors and provide to the department of revenue any tax identification information that the department of revenue requires to administer the program under this section.

AB40, s. 2150 Section 2150. 74.01 (5) of the statutes is amended to read:

AB40,884,8 74.01 (5) "Special tax" means any amount entered in the tax roll which is not a general property tax, special assessment or special charge. "Special tax" includes any interest and penalties assessed for nonpayment of the tax before it is placed in the tax roll and any charge under s. 287.093 (1) (a) 2. that is placed on the tax roll under s. 287.093 (2).

AB40, s. 2151 Section 2151. 75.106 (1) (a) of the statutes is amended to read:

AB40,884,13 75.106 (1) (a) "Brownfield" has the meaning given in s. 560.13 238.13 (1) (a), except that, for purposes of this section, "brownfield" also means abandoned, idle, or underused residential facilities or sites, the expansion or redevelopment of which is adversely affected by actual or perceived environmental contamination.

AB40, s. 2152 Section 2152. 76.24 (2) (a) of the statutes is amended to read:

AB40,884,23 76.24 (2) (a) All taxes paid by any railroad company derived from or apportionable to repair facilities, docks, ore yards, piers, wharves, grain elevators, and their approaches, or car ferries on the basis of the separate valuation provided for in s. 76.16, shall be distributed annually from the transportation fund to the towns, villages, and cities in which they are located, pursuant to certification made by the department of revenue on or before August 15. Beginning with amounts distributed in 2011, the amount distributed to any town, village, or city under this paragraph may not be less than the amount distributed to it in 2010 under this paragraph.

AB40, s. 2153 Section 2153. 76.635 (1) (a) of the statutes is amended to read:

AB40,885,2 76.635 (1) (a) "Certified capital company" has the meaning given in s. 560.29 (1) (a), 2009 stats.

AB40, s. 2154 Section 2154. 76.635 (1) (b) of the statutes is amended to read:

AB40,885,5 76.635 (1) (b) "Certified capital investment" has the meaning given in s. 560.29 (1) (b), 2009 stats.

AB40, s. 2155 Section 2155. 76.635 (1) (c) of the statutes is amended to read:

AB40,885,8 76.635 (1) (c) "Investment date" has the meaning given in s. 560.29 (1) (d), 2009 stats.

AB40, s. 2156 Section 2156. 76.635 (1) (d) of the statutes is amended to read:

AB40,885,11 76.635 (1) (d) "Investment pool" has the meaning given in s. 560.29 (1) (e), 2009 stats.

AB40, s. 2157 Section 2157. 76.635 (1) (e) of the statutes is amended to read:

AB40,885,14 76.635 (1) (e) "Qualified investment" has the meaning given in s. 560.29 (1) (g), 2009 stats.

AB40, s. 2158 Section 2158. 76.636 (1) (b) 1. of the statutes is amended to read:

AB40,885,16 76.636 (1) (b) 1. A development zone under s. 238.30 or s. 560.70, 2009 stats.

AB40, s. 2159 Section 2159. 76.636 (1) (b) 2. of the statutes is amended to read:

AB40,885,19 76.636 (1) (b) 2. A development opportunity zone under s. 238.395 or s. 560.795, 2009 stats.

AB40, s. 2160 Section 2160. 76.636 (1) (b) 3. of the statutes is amended to read:

AB40,885,22 76.636 (1) (b) 3. An enterprise development zone under s. 238.397 or s. 560.797, 2009 stats.

AB40, s. 2161 Section 2161. 76.636 (1) (b) 4. of the statutes is amended to read:

AB40,885,25 76.636 (1) (b) 4. An agricultural development zone under s. 238.398 or s. 560.798, 2009 stats.

AB40, s. 2162 Section 2162. 76.636 (1) (e) 13. of the statutes is amended to read:

AB40,886,3 76.636 (1) (e) 13. A food stamp recipient of benefits under the supplemental nutrition assistance program under 7 USC 2011 to 2036.

AB40, s. 2163 Section 2163. 76.636 (2) (intro.) of the statutes is amended to read:

AB40,886,11 76.636 (2) Credits. (intro.) Except as provided in s. 73.03 (35), and subject to s. 238.385 or s. 560.785, 2009 stats., for any taxable year for which an insurer is entitled under s. 238.395 or s. 560.795 (3), 2009 stats., to claim tax benefits or certified under s. 238.365 (3), 238.397 (4), or 238.398 (3) or s. 560.765 (3), 2009 stats., s. 560.797 (4), 2009 stats., or s. 560.798 (3), 2009 stats., the insurer may claim as a credit against the fees due under s. 76.60, 76.63, 76.65, 76.66, or 76.67 the following amounts:

AB40, s. 2164 Section 2164. 76.636 (2) (b) of the statutes is amended to read:

AB40,886,17 76.636 (2) (b) The amount determined by multiplying the amount determined under s. 238.385 (1) (b) or s. 560.785 (1) (b), 2009 stats., by the number of full-time jobs created in a development zone and filled by a member of a targeted group and by then subtracting the subsidies paid under s. 49.147 (3) (a) or the subsidies and reimbursements paid under s. 49.147 (3m) (c) for those jobs.

AB40, s. 2165 Section 2165. 76.636 (2) (c) of the statutes is amended to read:

AB40,886,23 76.636 (2) (c) The amount determined by multiplying the amount determined under s. 238.385 (1) (c) or s. 560.785 (1) (c), 2009 stats., by the number of full-time jobs created in a development zone and not filled by a member of a targeted group and by then subtracting the subsidies paid under s. 49.147 (3) (a) or the subsidies and reimbursements paid under s. 49.147 (3m) (c) for those jobs.

AB40, s. 2166 Section 2166. 76.636 (2) (d) of the statutes is amended to read:

AB40,887,8 76.636 (2) (d) The amount determined by multiplying the amount determined under s. 238.385 (1) (bm) or s. 560.785 (1) (bm), 2009 stats., by the number of full-time jobs retained, as provided in the rules under s. 238.385 or s. 560.785, 2009 stats., excluding jobs for which a credit has been claimed under s. 71.47 (1dj), in an enterprise development zone under s. 238.397 or s. 560.797, 2009 stats., and for which significant capital investment was made and by then subtracting the subsidies paid under s. 49.147 (3) (a) or the subsidies and reimbursements paid under s. 49.147 (3m) (c) for those jobs.

AB40, s. 2167 Section 2167. 76.636 (2) (e) of the statutes is amended to read:

AB40,887,16 76.636 (2) (e) The amount determined by multiplying the amount determined under s. 238.385 (1) (c) or s. 560.785 (1) (c), 2009 stats., by the number of full-time jobs retained, as provided in the rules under s. 238.385 or s. 560.785, 2009 stats., excluding jobs for which a credit has been claimed under s. 71.47 (1dj), in a development zone and not filled by a member of a targeted group and by then subtracting the subsidies paid under s. 49.147 (3) (a) or the subsidies and reimbursements paid under s. 49.147 (3m) (c) for those jobs.