2013 - 2014 LEGISLATURE
ASSEMBLY AMENDMENT 2,
TO SENATE BILL 1
March 6, 2013 - Offered by Representatives Sinicki,
Kahl, Johnson, Barnes,
Goyke, Ohnstad, Wright, Billings, Pasch, Barca, Jorgensen, Zamarripa,
Pope, Bewley, Hebl, Ringhand, Berceau, Clark, Hulsey, Vruwink, Danou,
Richards, Smith, Genrich, Shankland, Bernard Schaber, Doyle, Wachs,
Young, Zepnick, Hesselbein, Riemer and Kolste.
At the locations indicated, amend the bill
, as shown by senate substitute 2
amendment 2, as follows:
20.445 (1) (gm) of the statutes is created to read:
(gm) Mining industry jobs training grants.
All moneys credited to 6
this appropriation account under s. 70.395 (1e) (a), for mining skills training grants 7
under s. 106.05 and for mining equipment manufacturing training grants under s. 8
70.375 (2) (a) of the statutes is amended to read:
(a) In Except as provided in subs. (2b) and (2c), with
respect to mines 12
not in operation on November 28, 1981, there is imposed upon persons engaged in 13
mining metalliferous minerals in this state a net proceeds occupation tax effective
on the date on which extraction begins to compensate the state and municipalities 2
for the loss of valuable, irreplaceable metalliferous minerals. The amount of the tax 3
shall be determined by applying the rates established under sub. (5) to the net 4
proceeds of each mine. The net proceeds of each mine for each year are the difference 5
between the gross proceeds and the deductions allowed under sub. (4) for the year.
70.375 (2b) of the statutes is created to read:
70.375 (2b) Minimum tax.
With respect to mines in operation after December 8
31, 2012, beginning with the month in which a permit is issued to a person under s. 9
295.58, and for each of the 60 months following that month, the amount of the tax 10
imposed on that person is the greater of the tax computed under sub. (2) or an amount 11
equal to $83,333 for each month.
70.375 (2c) of the statutes is created to read:
70.375 (2c) Credit.
With respect to mines in operation after December 31, 14
2012, if a person subject to sub. (2b) would have paid less tax under sub. (2) than 15
under sub. (2b), the person may claim as a credit against the tax imposed under sub. 16
(2) or (2b) an amount equal to the difference between the amount paid under sub. (2b) 17
and the amount that the person would have paid under sub. (2), except that the 18
person may not claim a credit amount that would result in less than the total 19
minimum tax liability computed under sub. (2b) for the period for which the person 20
is subject to sub. (2b). The person may carry forward the amount of any unused credit 21
under this subsection, as adjusted under sub. (6), to claim against the person's tax 22
liability in subsequent years until the total amount of the credit is used.".
70.375 (6) of the statutes is amended to read:
70.375 (6) Indexing.
For calendar year 1983 and corresponding fiscal years and 2
thereafter, the dollar amounts in sub. (5) and s. 70.395 (1) and (2) (d) 1m. and 5. a. 3
and (dg), and the amount of any unused credit under sub. (2c),
shall be changed to 4
reflect the percentage change between the gross national product deflator for June 5
of the current year and the gross national product deflator for June of the previous 6
year, as determined by the U.S. department of commerce as of December 30 of the 7
year for which the taxes are due, except that no annual increase may be more than 8
10%. For calendar year 1983 and corresponding fiscal years and thereafter until 9
calendar year 1997 and corresponding fiscal years, the dollar amounts in s. 70.395 10
(1m), 1995 stats., shall be changed to reflect the percentage change between the gross 11
national product deflator for June of the current year and the gross national product 12
deflator for June of the previous year, as determined by the U.S. department of 13
commerce as of December 30 of the year for which the taxes are due, except that no 14
annual increase may be more than 10%. The revised amounts shall be rounded to 15
the nearest whole number divisible by 100 and shall not be reduced below the 16
amounts under sub. (5) on November 28, 1981. Annually, the department shall 17
adopt any changes in dollar amounts required under this subsection and incorporate 18
them into the appropriate tax forms.".
70.395 (1e) of the statutes is renumbered 70.395 (1e) (intro.) and 22
amended to read:
70.395 (1e) Distribution.
(intro.) Fifteen days after the collection of the tax 24
under ss. 70.38 to 70.39, the department of administration, upon certification of the
department of revenue, shall transfer the amount collected in respect to mines not 2
in operation on November 28, 1981, to the investment and local impact fund., except
70.395 (1e) (a) of the statutes is created to read:
(a) From the amount collected from a person who is issued a permit 6
under s. 295.58, the department of administration shall transfer, as provided under 7
par. (b), any amount in excess of $1,000,000 annually, or $2,000,000 total, collected 8
from any such person.
70.395 (1e) (b) of the statutes is created to read:
(b) Except as provided under par. (a), the department of 11
administration shall transfer 60 percent of the amount collected from each person 12
extracting ferrous metallic minerals in this state to the investment and local impact 13
fund and 40 percent of the amount collected from any such person into the economic 14
70.395 (2) (dg) of the statutes is amended to read:
(dg) Each person constructing a metalliferous mining site shall pay 18
to the department of revenue for deposit in the investment and local impact fund, as 19
a construction fee, an amount sufficient to make the construction period payments 20
under par. (d) 5. in respect to that site. Any person paying a construction fee under 21
this paragraph may credit against taxes due under s. 70.375 an amount equal to the 22
payments that the taxpayer has made under this paragraph, provided that the credit 23
does not reduce the taxpayer's liability under s. 70.375 below the amount needed to 24
make the first-dollar payments under par. (d) 1., 2. and 2m. for that year in respect
to the taxpayer's mine. For the first 24 months following the month in which the
2taxpayer is issued a permit under s. 295.58, the taxpayer may not use the credit to
3reduce the taxpayer's liability under s. 70.375 below the minimum amount required
4under s. 70.375 (2b), but the taxpayer may use the credit in subsequent years to
5reduce the taxpayer's liability under s. 70.375 below the minimum amount required
6under s. 70.375 (2b).
Any amount not creditable because of that limitation in any 7
year may be carried forward.".
106.05 of the statutes is created to read:
10106.05 Mining skills training grants.
From the appropriation account 11
under s. 20.445 (1) (gm), the department, in consultation with the Wisconsin 12
Economic Development Corporation, shall award a grant annually of not more than 13
$500,000 to Cooperative Educational Service Agency Number 12 or to an 14
organization operating a skills improvement apprenticeship program that is 15
authorized to administer the operating engineers certification program and to 16
provide training in the operation of heavy equipment for the purposes of 17
establishing, funding, and facilitating cross-training partnership programs 18
between that agency and that organization.
106.35 of the statutes is created to read:
20106.35 Mining equipment manufacturing training grants.
From the 21
appropriation account under s. 20.445 (1) (gm), the department, in consultation with 22
the Wisconsin Economic Development Corporation, shall award a grant annually of 23
not more than $500,000 to Cooperative Educational Service Agency Number 1 or to 24
an organization operating an economic and workforce development center in the
southeastern area of this state to establish, fund, and facilitate cross-training 2
partnership programs between that service agency and that organization for the 3
purpose of establishing classroom curriculum and hands-on job training programs 4
that provide individuals with the opportunity to receive instruction relating to the 5
performance of manufacturing jobs in facilities in that area that are involved in 6
producing equipment and products related to the mining industry.".