Amendment DE3 SSA1-AB1

LRBs0216/1

PJK/TJD/JK:all:rs

December 2013 Special Session

2013 - 2014 LEGISLATURE

SENATE SUBSTITUTE AMENDMENT 1, TO 2013 ASSEMBLY BILL 1

December 19, 2013 - Offered by Senators C. Larson, Carpenter, Erpenbach, Hansen, Harris, Jauch, Lassa, Lehman, Miller, Shilling, L. Taylor and Wirch.

AB1-SSA1,2,2 An Act to repeal 49.471 (4m) and 49.67 (9m); to amend 20.145 (5) (k), 71.07 (5g) (b), 71.07 (5g) (c) 1., 71.07 (5g) (d) 2., 71.28 (5g) (b), 71.28 (5g) (c) 1., 71.28 (5g) (d) 2., 71.47 (5g) (b), 71.47 (5g) (c) 1., 71.47 (5g) (d) 2., 76.655 (2), 76.655 (3) (a), 76.655 (5), 177.075 (3), 895.514 (2), 895.514 (3) (a) and 895.514 (3) (b); to repeal and recreate 49.45 (23) (a), 49.45 (23) (a) and 49.471 (4) (a) 4. b.; to create 49.471 (1) (cr) and 49.471 (4g) of the statutes; and to affect 2013 Wisconsin Act 20, section 9122 (1L) (b) 1. b., 2013 Wisconsin Act 20, section 9122 (1L) (b) 1. c., 2013 Wisconsin Act 20, section 9122 (1L) (b) 2. and 3. a. and c., 2013 Wisconsin Act 20, section 9122 (1L) (b) 4., 2013 Wisconsin Act 20, section 9122 (1L) (b) 8. (intro.) and 2013 Wisconsin Act 20, section 9122 (1L) (b) 8. a., 9. a., 10. a. and b. and 11. b.; relating to: eligibility changes to BadgerCare Plus and BadgerCare Plus Core, including Medical Assistance expansion; and extending coverage under, and the deadline for the dissolution of, the Health Insurance Risk-Sharing Plan.

The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:

AB1-SSA1,1 Section 1. 20.145 (5) (k) of the statutes, as created by 2013 Wisconsin Act 20, is amended to read:

AB1-SSA1,2,8 20.145 (5) (k) Operational expenses. All moneys transferred from the appropriation account under par. (g) for operational expenses related to winding up the affairs of the Health Insurance Risk-Sharing Plan, including hiring consultants, limited-term employees, and experts.

AB1-SSA1,2 Section 2 . 49.45 (23) (a) of the statutes, as affected by 2013 Wisconsin Act 20, section 1046, is repealed and recreated to read:

AB1-SSA1,2,19 49.45 (23) (a) The department shall request a waiver from the secretary of the federal department of health and human services to permit the department to conduct a demonstration project to provide health care coverage to adults who are under the age of 65, who have family incomes not to exceed 133 percent of the poverty line, except as provided in s. 49.471 (4g), and who are not otherwise eligible for medical assistance under this subchapter, the Badger Care health care program under s. 49.665, or Medicare under 42 USC 1395 et seq. If the department creates a policy under sub. (2m) (c) 10., this paragraph does not apply to the extent that it conflicts with the policy.

AB1-SSA1,3 Section 3 . 49.45 (23) (a) of the statutes, as affected by 2013 Wisconsin Act 20, section 1047, and 2013 Wisconsin Act .... (this act), is repealed and recreated to read:

AB1-SSA1,3,5 49.45 (23) (a) The department shall request a waiver from the secretary of the federal department of health and human services to permit the department to conduct a demonstration project to provide health care coverage to adults who are under the age of 65, who have family incomes not to exceed 133 percent of the poverty line, except as provided in s. 49.471 (4g), and who are not otherwise eligible for medical assistance under this subchapter, the Badger Care health care program under s. 49.665, or Medicare under 42 USC 1395 et seq.

AB1-SSA1,3p Section 3p. 49.471 (1) (cr) of the statutes is created to read:

AB1-SSA1,3,8 49.471 (1) (cr) "Enhanced federal medical assistance percentage" means a federal medical assistance percentage described under 42 USC 1396d (y) or (z).

AB1-SSA1,4 Section 4. 49.471 (4) (a) 4. b. of the statutes, as affected by 2013 Wisconsin Act 20, is repealed and recreated to read:

AB1-SSA1,3,12 49.471 (4) (a) 4. b. Except as provided in sub. (4g), the individual's family income does not exceed 133 percent of the poverty line.

AB1-SSA1,4d Section 4d. 49.471 (4g) of the statutes is created to read:

AB1-SSA1,3,22 49.471 (4g) Medicaid expansion; federal medical assistance percentage. For services provided to individuals described under sub. (4) (a) 4. and s. 49.45 (23), the department shall comply with all federal requirements to qualify for the highest available enhanced federal medical assistance percentage. The department shall submit any amendment to the state medical assistance plan, any request for a waiver of the federal Medicaid law, or any other approval required by the federal government to provide services to the individuals described under sub. (4) (a) 4. and s. 49.45 (23) and to qualify for the highest available enhanced federal medical assistance percentage.

AB1-SSA1,5 Section 5. 49.471 (4m) of the statutes, as created by 2013 Wisconsin Act 20, is repealed.

AB1-SSA1,6 Section 6. 49.67 (9m) of the statutes is repealed.

AB1-SSA1,7 Section 7. 71.07 (5g) (b) of the statutes, as affected by 2013 Wisconsin Act 20, is amended to read:

AB1-SSA1,4,8 71.07 (5g) (b) Filing claims. Subject to the limitations provided under this subsection, for taxable years beginning after December 31, 2005, and before January 1, 2014 2015, a claimant may claim as a credit against the taxes imposed under s. 71.02 an amount that is equal to the amount of the assessment under s. 149.13, 2011 stats., that the claimant paid in the claimant's taxable year, multiplied by the percentage determined under par. (c) 1.

AB1-SSA1,8 Section 8. 71.07 (5g) (c) 1. of the statutes, as affected by 2013 Wisconsin Act 20, is amended to read:

AB1-SSA1,4,23 71.07 (5g) (c) 1. The department of revenue, in consultation with the office of the commissioner of insurance, shall determine the percentage under par. (b) for each claimant for each taxable year. The percentage shall be equal to $5,000,000 divided by the aggregate assessment under s. 149.13, 2011 stats., except that for taxable years beginning after December 31, 2013, and before January 1, 2015, the percentage shall be equal to $1,250,000 divided by the aggregate assessment under s. 149.13, 2011 stats., and shall not exceed 100 percent. The office of the commissioner of insurance shall provide to each claimant that participates in the cost of administering the plan the aggregate assessment at the time that it notifies the claimant of the claimant's assessment. The aggregate amount of the credit under this subsection and ss. 71.28 (5g), 71.47 (5g), and 76.655 for all claimants participating in the cost of administering the plan under ch. 149, 2011 stats., shall not exceed $5,000,000 in each fiscal year.

AB1-SSA1,9 Section 9. 71.07 (5g) (d) 2. of the statutes, as created by 2013 Wisconsin Act 20, is amended to read:

AB1-SSA1,5,4 71.07 (5g) (d) 2. No credit may be claimed under this subsection for taxable years beginning after December 31, 2013 2014. Credits under this subsection for taxable years that begin before January 1, 2014 2015, may be carried forward to taxable years that begin after December 31, 2013 2014.

AB1-SSA1,10 Section 10. 71.28 (5g) (b) of the statutes, as affected by 2013 Wisconsin Act 20, is amended to read:

AB1-SSA1,5,12 71.28 (5g) (b) Filing claims. Subject to the limitations provided under this subsection, for taxable years beginning after December 31, 2005, and before January 1, 2014 2015, a claimant may claim as a credit against the taxes imposed under s. 71.23 an amount that is equal to the amount of assessment under s. 149.13, 2011 stats., that the claimant paid in the claimant's taxable year, multiplied by the percentage determined under par. (c) 1.

AB1-SSA1,11 Section 11. 71.28 (5g) (c) 1. of the statutes, as affected by 2013 Wisconsin Act 20, is amended to read:

AB1-SSA1,6,2 71.28 (5g) (c) 1. The department of revenue, in consultation with the office of the commissioner of insurance, shall determine the percentage under par. (b) for each claimant for each taxable year. The percentage shall be equal to $5,000,000 divided by the aggregate assessment under s. 149.13, 2011 stats., except that for taxable years beginning after December 31, 2013, and before January 1, 2015, the percentage shall be equal to $1,250,000 divided by the aggregate assessment under s. 149.13, 2011 stats., and shall not exceed 100 percent. The office of the commissioner of insurance shall provide to each claimant that participates in the cost of administering the plan the aggregate assessment at the time that it notifies the claimant of the claimant's assessment. The aggregate amount of the credit under this subsection and ss. 71.07 (5g), 71.47 (5g), and 76.655 for all claimants participating in the cost of administering the plan under ch. 149, 2011 stats., shall not exceed $5,000,000 in each fiscal year.

AB1-SSA1,12 Section 12. 71.28 (5g) (d) 2. of the statutes, as created by 2013 Wisconsin Act 20, is amended to read:

AB1-SSA1,6,8 71.28 (5g) (d) 2. No credit may be claimed under this subsection for taxable years beginning after December 31, 2013 2014. Credits under this subsection for taxable years that begin before January 1, 2014 2015, may be carried forward to taxable years that begin after December 31, 2013 2014.

AB1-SSA1,13 Section 13. 71.47 (5g) (b) of the statutes, as affected by 2013 Wisconsin Act 20, is amended to read:

AB1-SSA1,6,16 71.47 (5g) (b) Filing claims. Subject to the limitations provided under this subsection, for taxable years beginning after December 31, 2005, and before January 1, 2014 2015, a claimant may claim as a credit against the taxes imposed under s. 71.43 an amount that is equal to the amount of assessment under s. 149.13, 2011 stats., that the claimant paid in the claimant's taxable year, multiplied by the percentage determined under par. (c) 1.

AB1-SSA1,14 Section 14. 71.47 (5g) (c) 1. of the statutes, as affected by 2013 Wisconsin Act 20, is amended to read:

AB1-SSA1,7,6 71.47 (5g) (c) 1. The department of revenue, in consultation with the office of the commissioner of insurance, shall determine the percentage under par. (b) for each claimant for each taxable year. The percentage shall be equal to $5,000,000 divided by the aggregate assessment under s. 149.13, 2011 stats., except that for taxable years beginning after December 31, 2013, and before January 1, 2015, the percentage shall be equal to $1,250,000 divided by the aggregate assessment under s. 149.13, 2011 stats., and shall not exceed 100 percent. The office of the commissioner of insurance shall provide to each claimant that participates in the cost of administering the plan the aggregate assessment at the time that it notifies the claimant of the claimant's assessment. The aggregate amount of the credit under this subsection and ss. 71.07 (5g), 71.28 (5g), and 76.655 for all claimants participating in the cost of administering the plan under ch. 149, 2011 stats., shall not exceed $5,000,000 in each fiscal year.

AB1-SSA1,15 Section 15. 71.47 (5g) (d) 2. of the statutes, as created by 2013 Wisconsin Act 20, is amended to read:

AB1-SSA1,7,12 71.47 (5g) (d) 2. No credit may be claimed under this subsection for taxable years beginning after December 31, 2013 2014. Credits under this subsection for taxable years that begin before January 1, 2014 2015, may be carried forward to taxable years that begin after December 31, 2013 2014.

AB1-SSA1,16 Section 16. 76.655 (2) of the statutes, as affected by 2013 Wisconsin Act 20, is amended to read:

AB1-SSA1,7,20 76.655 (2) Filing claims. Subject to the limitations provided under this section, for taxable years beginning after December 31, 2005, and before January 1, 2014 2015, a claimant may claim as a credit against the fees imposed under ss. 76.60, 76.63, 76.65, 76.66 or 76.67 an amount that is equal to the amount of assessment under s. 149.13, 2011 stats., that the claimant paid in the claimant's taxable year, multiplied by the percentage determined under sub. (3).

AB1-SSA1,17 Section 17. 76.655 (3) (a) of the statutes, as affected by 2013 Wisconsin Act 20, is amended to read:

AB1-SSA1,8,10 76.655 (3) (a) The department of revenue, in consultation with the office of the commissioner of insurance, shall determine the percentage under sub. (2) for each claimant for each taxable year. The percentage shall be equal to $5,000,000 divided by the aggregate assessment under s. 149.13, 2011 stats., except that for taxable years beginning after December 31, 2013, and before January 1, 2015, the percentage shall be equal to $1,250,000 divided by the aggregate assessment under s. 149.13, 2011 stats., and shall not exceed 100 percent. The office of the commissioner of insurance shall provide to each claimant that participates in the cost of administering the plan the aggregate assessment at the time that it notifies the claimant of the claimant's assessment. The aggregate amount of the credit under this subsection and ss. 71.07 (5g), 71.28 (5g), and 71.47 (5g) for all claimants participating in the cost of administering the plan under ch. 149, 2011 stats., shall not exceed $5,000,000 in each fiscal year.

AB1-SSA1,18 Section 18. 76.655 (5) of the statutes, as created by 2013 Wisconsin Act 20, is amended to read:

AB1-SSA1,8,16 76.655 (5) Sunset. No credit may be claimed under this section for taxable years beginning after December 31, 2013 2014. Credits under this section for taxable years that begin before January 1, 2014 2015, may be carried forward to taxable years that begin after December 31, 2013 2014.

AB1-SSA1,19 Section 19. 177.075 (3) of the statutes, as created by 2013 Wisconsin Act 20, is amended to read:

AB1-SSA1,8,23 177.075 (3) Any intangible property distributable in the course of the dissolution of the Health Insurance Risk-Sharing Plan under 2013 Wisconsin Act 20, section 9122 (1L), and 2013 Wisconsin Act .... (this act), section 32 (1) (b ), is presumed abandoned as otherwise provided under this chapter if sub. (1) (a), (b), or (c) does not apply with respect to the distribution.

AB1-SSA1,20 Section 20. 895.514 (2) of the statutes, as created by 2013 Wisconsin Act 20, is amended to read:

AB1-SSA1,9,8 895.514 (2) No cause of action of any nature may arise against, and no liability may be imposed upon, the authority, plan, or board; or any agent, employee, or director of any of them; or insurers participating in the plan; or the commissioner; or any agent, employee, or representative of the commissioner, for any act or omission by any of them in the performance of their powers and duties under ch. 149, 2011 stats., or under 2013 Wisconsin Act 20, section 9122 (1L), or under 2013 Wisconsin Act .... (this act), section 32 (1) (b ), unless the person asserting liability proves that the act or omission constitutes willful misconduct.

AB1-SSA1,21 Section 21. 895.514 (3) (a) of the statutes, as created by 2013 Wisconsin Act 20, is amended to read: