AB417: Bill Text

AB417,26,16 71.03 (2) (d) 1. Except as provided in subds. 2. and 3. and par. (e), a husband and a wife spouses may file a joint return for income tax purposes even though one of the spouses has no gross income or no deductions.

AB417,68 Section 68 . 71.03 (2) (d) 2. of the statutes is amended to read:

AB417,26,21 71.03 (2) (d) 2. No joint return may be filed if either the husband or wife spouse at any time during the taxable year is a nonresident alien, unless an election is in effect for the taxable year under section 6013 (g) or (h) of the internal revenue code Internal Revenue Code.

AB417,69 Section 69 . 71.03 (2) (d) 3. of the statutes is amended to read:

AB417,27,4 71.03 (2) (d) 3. No joint return may be filed if the husband and wife spouses have different taxable years, except that if their taxable years begin on the same day and end on different days because of the death of either or both the joint return may be filed with respect to the taxable year of each unless the surviving spouse remarries before the close of his or her taxable year or unless the taxable year of either spouse is a fractional part of a year under section 443 (a) (1) of the internal revenue code Internal Revenue Code.

AB417,70 Section 70 . 71.03 (2) (g) of the statutes is amended to read:

AB417,27,20 71.03 (2) (g) Joint return following separate return. Except as provided in par. (i), if an individual has filed a separate return for a taxable year for which a joint return could have been filed by the individual and the individual's spouse under par. (d) or (e) and the time prescribed by law for timely filing the return for that taxable year has expired, the individual and the individual's spouse may file a joint return for that taxable year. A joint return filed by the husband and wife spouses under this paragraph is their return for that taxable year, and all payments, credits, refunds or other repayments made or allowed with respect to the separate return of each spouse for that taxable year shall be taken into account in determining the extent to which the tax based upon the joint return has been paid. If a joint return is filed under this paragraph, any election, other than the election to file a separate return, made by either spouse in that spouse's separate return for that taxable year with respect to the treatment of any income, deduction or credit of that spouse may not be changed in the filing of the joint return if that election would have been irrevocable if the joint return had not been filed.

AB417,71 Section 71 . 71.03 (2) (m) 2. of the statutes is amended to read:

AB417,27,25 71.03 (2) (m) 2. If a husband and wife spouses change from a joint return to separate returns within the time prescribed in subd. 1., the tax paid on the joint return shall be allocated between them in proportion to the tax liability shown on each separate return.

AB417,72 Section 72. 71.03 (4) (a) of the statutes is amended to read:

AB417,28,11 71.03 (4) (a) Natural persons whose total income is not in excess of $10,000 and consists entirely of wages subject to withholding for Wisconsin tax purposes and not more than $200 total of dividends, interest and other wages not subject to Wisconsin withholding, and who have elected the Wisconsin standard deduction and have not claimed either the credit for homestead property tax relief or deductions for expenses incurred in earning such income, shall, at their election, not be required to record on their income tax returns the amount of the tax imposed on their Wisconsin taxable income. Married persons shall be permitted this election only if the joint income of the husband and wife spouses does not exceed $10,000, if both report their incomes on the same joint income tax return form, and if both make this election.

AB417,73 Section 73. 71.05 (22) (a) (title) of the statutes is amended to read:

AB417,28,14 71.05 (22) (a) (title) Election of deductions; husband and wife spousal deductions.

AB417,74 Section 74. 71.07 (5m) (a) 3. of the statutes is amended to read:

AB417,28,17 71.07 (5m) (a) 3. “Household" means a claimant and an individual related to the claimant as husband or wife his or her spouse.

AB417,75 Section 75 . 71.07 (9e) (b) of the statutes is amended to read:

AB417,28,22 71.07 (9e) (b) No credit may be allowed under this subsection to married persons, except married persons living apart who are treated as single under section 7703 (b) of the internal revenue code Internal Revenue Code, if the husband and wife spouses report their income on separate income tax returns for the taxable year.

AB417,76 Section 76. 71.09 (13) (a) 2. of the statutes is amended to read:

AB417,29,6 71.09 (13) (a) 2. The tax shown on the return for the preceding year. If a husband and wife spouses who filed separate returns for the preceding taxable year file a joint return, the tax shown on the return for the preceding year is the sum of the taxes shown on the separate returns of the husband and wife spouses. If a husband and wife spouses who filed a joint return for the preceding taxable year file separate returns, the tax shown on the return for the preceding year is the husband's or wife's each spouse's proportion of that tax based on what their respective tax liabilities for that year would have been had they filed separately.

AB417,77 Section 77 . 71.52 (4) of the statutes is amended to read:

AB417,29,9 71.52 (4) “Household" means a claimant and an individual related to the claimant as husband or wife his or her spouse.

AB417,78 Section 78 . 71.83 (1) (a) 8. of the statutes is amended to read:

AB417,29,17 71.83 (1) (a) 8. `Joint return replacing separate returns.' If the amount shown as the tax by the husband and wife spouses on a joint return filed under s. 71.03 (2) (g) to (L) exceeds the sum of the amounts shown as the tax upon the separate return of each spouse and if any part of that excess is attributable to negligence or intentional disregard of this chapter, but without intent to defraud, at the time of the filing of that separate return, then 25 percent of the total amount of that excess shall be added to the tax.

AB417,79 Section 79 . 71.83 (1) (b) 5. of the statutes is amended to read:

AB417,29,24 71.83 (1) (b) 5. `Joint return after separate returns.' If the amount shown as the tax by the husband and wife spouses on a joint return filed under s. 71.03 (2) (g) to (L) exceeds the sum of the amounts shown as the tax on the separate return of each spouse and if any part of that excess is attributable to fraud with intent to evade tax at the time of the filing of that separate return, then 50 percent of the total amount of that excess shall be added to the tax.

AB417,80 Section 80 . 77.25 (8m) of the statutes is amended to read:

AB417,30,1 77.25 (8m) Between husband and wife spouses.

AB417,81 Section 81 . 77.54 (7) (b) 1. of the statutes is amended to read:

AB417,30,6 77.54 (7) (b) 1. The item is transferred to a child, spouse, parent, father-in-law, mother-in-law parent-in-law, daughter-in-law , or son-in-law of the transferor or, if the item is a motor vehicle, from the transferor to a corporation owned solely by the transferor or by the transferor's spouse.

AB417,82 Section 82 . 101.91 (5m) of the statutes is amended to read:

AB417,30,13 101.91 (5m) “Manufactured home community" means any plot or plots of ground upon which 3 or more manufactured homes that are occupied for dwelling or sleeping purposes are located. “Manufactured home community" does not include a farm where the occupants of the manufactured homes are the father, mother, son, daughter, brother or sister parents, children, or siblings of the farm owner or operator or where the occupants of the manufactured homes work on the farm.

AB417,83 Section 83 . 102.07 (5) (b) of the statutes is amended to read:

AB417,30,17 102.07 (5) (b) The parents, spouse, child, brother, sister, son-in-law, daughter-in-law, father-in-law, mother-in-law parent-in-law, brother-in-law, or sister-in-law of a farmer shall not be deemed the farmer's employees.

AB417,84 Section 84 . 102.07 (5) (c) of the statutes is amended to read:

AB417,30,25 102.07 (5) (c) A shareholder-employee of a family farm corporation shall be deemed a “farmer" for purposes of this chapter and shall not be deemed an employee of a farmer. A “family farm corporation" means a corporation engaged in farming all of whose shareholders are related as lineal ancestors or lineal descendants, whether by blood or by adoption, or as spouses, brothers, sisters, uncles, aunts, cousins, sons-in-law, daughters-in-law, fathers-in-law, mothers-in-law parents-in-law, brothers-in-law, or sisters-in-law of such lineal ancestors or lineal descendants.

AB417,85 Section 85. 102.51 (1) (a) 1. of the statutes is amended to read:

AB417,31,3 102.51 (1) (a) 1. A wife married person upon a husband his or her spouse with whom he or she is living at the time of his the spouse's death.

AB417,86 Section 86. 102.51 (1) (a) 2. of the statutes is repealed.

AB417,87 Section 87. 103.10 (1) (h) of the statutes is amended to read:

AB417,31,7 103.10 (1) (h) “Spouse" means an employee's legal husband or wife the person to whom an employee is legally married.

AB417,88 Section 88 . 103.165 (3) (a) 3. of the statutes is amended to read:

AB417,31,10 103.165 (3) (a) 3. The decedent's father or mother parent or parents if the decedent leaves no surviving spouse, domestic partner under ch. 770, or children.

AB417,89 Section 89. 111.32 (12) of the statutes is amended to read:

AB417,31,13 111.32 (12) “Marital status" means the status of being married, single, divorced, separated, or widowed a surviving spouse.

AB417,90 Section 90 . 115.76 (12) (a) 1. of the statutes is amended to read:

AB417,31,15 115.76 (12) (a) 1. A biological natural parent.

AB417,91 Section 91 . 115.76 (12) (a) 2. of the statutes is repealed.

AB417,92 Section 92 . 115.76 (12) (a) 3. of the statutes is repealed.

AB417,93 Section 93 . 115.76 (13) of the statutes is amended to read:

AB417,31,25 115.76 (13) “Person acting as a parent of a child" means a relative of the child or a private individual allowed to act as a parent of a child by the child's biological natural or adoptive parents or guardian, and includes the child's grandparent, neighbor, friend or private individual caring for the child with the explicit or tacit approval of the child's biological natural or adoptive parents or guardian. “Person acting as a parent of a child" does not include any person that receives public funds to care for the child if such funds exceed the cost of such care.

AB417,94 Section 94. 146.34 (1) (f) of the statutes is amended to read:

AB417,32,7 146.34 (1) (f) “Parent" means a biological natural parent, a husband who has consented to the artificial insemination of his wife under s. 891.40 or a parent by adoption. If the minor is a nonmarital child who is not adopted or whose parents do not subsequently intermarry under s. 767.803, “parent" includes a person adjudged in a judicial proceeding under ch. 48 to be the biological father of the minor. “Parent" does not include any person whose parental rights have been terminated.

AB417,95 Section 95. 157.05 of the statutes is amended to read:

AB417,32,15 157.05 Autopsy. Consent for a licensed physician to conduct an autopsy on the body of a deceased person shall be deemed sufficient when given by whichever one of the following assumes custody of the body for purposes of burial: Father, mother, husband, wife parent, spouse, child, guardian, next of kin, domestic partner under ch. 770, or in the absence of any of the foregoing, a friend, or a person charged by law with the responsibility for burial. If 2 or more such persons assume custody of the body, the consent of one of them shall be deemed sufficient.

AB417,96 Section 96. 182.004 (6) of the statutes is amended to read:

AB417,32,22 182.004 (6) Stock may be issued and leases made to husband and wife spouses, and to the survivor of them, in which event title shall descend the same as in like conveyances of real property subject to ch. 766. Otherwise, title to the stock and lease shall descend to the persons to whom a homestead of the stockholder would descend except as provided in ch. 766. The interest of a tenant in the lease and stock shall be exempt from execution to the same extent as a homestead in real estate.

AB417,97 Section 97 . 250.04 (3) (a) of the statutes is amended to read:

AB417,33,2 250.04 (3) (a) The department shall establish and maintain surveillance activities sufficient to detect any occurrence of acute, communicable , or chronic diseases and threat of occupational or environmental hazards, injuries, or changes in the health of mothers parents and children.

AB417,98 Section 98. 301.12 (2) of the statutes is amended to read:

AB417,33,25 301.12 (2) Except as provided in subs. (2m) and (14) (b) and (c), any person, including a person placed under s. 938.183, 938.32 (1) (bm) or (c), 938.34 (4h) or (4m), or 938.357 (1), (2m), (4), or (5) (e), receiving care, maintenance, services, and supplies provided by any institution in this state operated or contracted for by the department, in which the state is chargeable with all or part of the person's care, maintenance, services, and supplies, and the person's property and estate, including the homestead, and the spouse of the person, and the spouse's property and estate, including the homestead, and, in the case of a minor child, the parents of the person, and their property and estates, including their homestead, and, in the case of a foreign child described in s. 48.839 (1) who became dependent on public funds for his or her primary support before an order granting his or her adoption, the resident of this state appointed guardian of the child by a foreign court who brought the child into this state for the purpose of adoption, and his or her property and estate, including his or her homestead, shall be liable for the cost of the care, maintenance, services, and supplies in accordance with the fee schedule established by the department under s. 301.03 (18). If a spouse, widow surviving spouse, or minor, or an incapacitated person, may be lawfully dependent upon the property for his or her support, the court shall release all or such part of the property and estate from the charges that may be necessary to provide for that person. The department shall make every reasonable effort to notify the liable persons as soon as possible after the beginning of the maintenance, but the notice or the receipt of the notice is not a condition of liability.

AB417,99 Section 99. 301.50 (1) of the statutes is amended to read:

AB417,34,11 301.50 (1) In this section, “substantial parental relationship" means the acceptance and exercise of significant responsibility for the daily supervision, education, protection, and care of the child. In evaluating whether an individual has had a substantial parental relationship with the child, factors that may be considered include, but are not limited to, whether the individual has expressed concern for or interest in the support, care, or well-being of the child; whether the individual has neglected or refused to provide care or support for the child; and whether, with respect to an individual who is or may be the father a parent of the child, the individual has expressed concern for or interest in the support, care, or well-being of the mother during her pregnancy.

AB417,100 Section 100. 700.19 (2) of the statutes is amended to read:

AB417,34,20 700.19 (2) Husband and wife Spouses. If persons named as owners in a document of title, transferees in an instrument of transfer, or buyers in a bill of sale are described in the document, instrument, or bill of sale as husband and wife married to each other, or are in fact husband and wife married to each other, they are joint tenants, unless the intent to create a tenancy in common is expressed in the document, instrument, or bill of sale. This subsection applies to property acquired before January 1, 1986, and, if ch. 766 does not apply when the property is acquired, to property acquired on or after January 1, 1986.

AB417,101 Section 101. 705.01 (4) of the statutes is amended to read:

AB417,35,2 705.01 (4) “Joint account" means an account, other than a marital account, payable on request to one or more of 2 or more parties whether or not mention is made of any right of survivorship. “Joint account" also means any account established with the right of survivorship on or after January 1, 1986, by 2 parties who claim to be husband and wife married to each other, which is payable on request to either or both of the parties.

AB417,102 Section 102. 705.01 (4m) of the statutes is amended to read:

AB417,35,9 705.01 (4m) “Marital account" means an account established without the right of survivorship on or after January 1, 1986, by 2 parties who claim to be husband and wife married to each other, which is payable on request to either or both of the parties and which is designated as a marital account. An account established by those parties with the right of survivorship under s. 766.58 (3) (f) or 766.60 is a joint account.

AB417,103 Section 103. 706.09 (1) (e) of the statutes is amended to read:

AB417,35,17 706.09 (1) (e) Marital interests. Homestead of the spouse of any transferor of an interest in real estate, if the recorded conveyance purporting to transfer the homestead states that the person executing it is single, unmarried , or widowed a surviving spouse or fails to indicate the marital status of the transferor, and if the conveyance has, in either case, appeared of record for 5 years. This paragraph does not apply to the interest of a married person who is described of record as a holder in joint tenancy or of marital property with that transferor.

AB417,104 Section 104 . 765.001 (2) of the statutes is amended to read:

AB417,36,11 765.001 (2) Intent. It is the intent of chs. 765 to 768 to promote the stability and best interests of marriage and the family. It is the intent of the legislature to recognize the valuable contributions of both spouses during the marriage and at termination of the marriage by dissolution or death. Marriage is the institution that is the foundation of the family and of society. Its stability is basic to morality and civilization, and of vital interest to society and the state. The consequences of the marriage contract are more significant to society than those of other contracts, and the public interest must be taken into account always. The seriousness of marriage makes adequate premarital counseling and education for family living highly desirable and courses thereon are urged upon all persons contemplating marriage. The impairment or dissolution of the marriage relation generally results in injury to the public wholly apart from the effect upon the parties immediately concerned. Under the laws of this state, marriage is a legal relationship between 2 equal persons, a husband and wife, who owe to each other mutual responsibility and support. Each spouse has an equal obligation in accordance with his or her ability to contribute money or services or both which are necessary for the adequate support and maintenance of his or her minor children and of the other spouse. No spouse may be presumed primarily liable for support expenses under this subsection.

AB417,105 Section 105 . 765.01 of the statutes is amended to read:

AB417,36,16 765.01 A civil contract. Marriage, so far as its validity at law is concerned, is a civil contract, to which the consent of the parties capable in law of contracting is essential, and which creates the legal status of husband and wife spouse to each other.

AB417,106 Section 106. 765.02 (3) of the statutes is created to read:

AB417,36,19 765.02 (3) Marriage may be contracted between persons of the same sex or different sexes.

AB417,107 Section 107 . 765.03 (1) of the statutes is amended to read:

AB417,37,6 765.03 (1) No marriage shall be contracted while either of the parties has a husband or wife spouse living, nor between persons who are nearer of kin than 2nd cousins except that marriage may be contracted between first cousins where the if a female party has attained the age of 55 years or where if either party, at the time of application for a marriage license, submits an affidavit signed by a physician stating that either party is permanently sterile or that the 2 parties are otherwise permanently biologically incapable of producing a child together. Relationship under this section shall be computed by the rule of the civil law, whether the parties to the marriage are of the half or of the whole blood. A marriage may not be contracted if either party has such want of understanding as renders him or her incapable of assenting to marriage.

AB417,108 Section 108. 765.16 (1m) (intro.) of the statutes is amended to read:

AB417,37,13 765.16 (1m) (intro.) Marriage may be validly solemnized and contracted in this state only after a marriage license has been issued therefor, and only by the mutual declarations of the 2 parties to be joined in marriage that they take each takes the other as husband and wife his or her spouse, made before an authorized officiating person and in the presence of at least 2 competent adult witnesses other than the officiating person. The following are authorized to be officiating persons:

AB417,109 Section 109. 765.16 (1m) (c) of the statutes is amended to read:

AB417,37,18 765.16 (1m) (c) The 2 parties themselves, by mutual declarations that they take each takes the other as husband and wife his or her spouse, in accordance with the customs, rules, and regulations of any religious society, denomination, or sect to which either of the parties may belong.

AB417,110 Section 110. 765.23 of the statutes is amended to read:

AB417,38,9 765.23 Immaterial irregularities otherwise. No marriage hereafter contracted shall be void either by reason of the marriage license having been issued by a county clerk not having jurisdiction to issue the same; or by reason of any informality or irregularity of form in the application for the marriage license or in the marriage license itself, or the incompetency of the witnesses to such marriage; or because the marriage may have been solemnized in a county other than the county prescribed in s. 765.12, or more than 30 days after the date of the marriage license, if the marriage is in other respects lawful and is consummated with the full belief on the part of the persons so married, or either of them, that they have been lawfully joined in marriage. Where a marriage has been celebrated in one of the forms provided for in s. 765.16 (1m), and the parties thereto have immediately thereafter assumed the habit and repute of husband and wife a married couple, and having continued the same uninterruptedly thereafter for the period of one year, or until the death of either of them, it shall be deemed that a marriage license has been issued as required by ss. 765.05 to 765.24 and 767.803.

AB417,111 Section 111 . 765.24 of the statutes is amended to read:

AB417,38,24 765.24 Removal of impediments to subsequent marriage. If a person during the lifetime of a husband or wife spouse with whom the marriage is in force, enters into a subsequent marriage contract in accordance with s. 765.16, and the parties thereto live together thereafter as husband and wife a married couple, and such subsequent marriage contract was entered into by one of the parties in good faith, in the full belief that the former husband or wife spouse was dead, or that the former marriage had been annulled, or dissolved by a divorce, or without knowledge of such former marriage, they the parties shall, after the impediment to their marriage has been removed by the death or divorce of the other party to such former marriage, if they continue to live together as husband and wife a married couple in good faith on the part of one of them, be held to have been legally married from and after the removal of such impediment and the issue of any children born during such subsequent marriage shall be considered as the marital issue children of both parents parties.

AB417,112 Section 112 . 765.30 (3) (a) of the statutes is amended to read:

AB417,39,9 765.30 (3) (a) Penalty for unlawful solemnization of marriage. Any officiating person who solemnizes a marriage unless the contracting parties have first obtained a proper marriage license as heretofore provided; or unless the parties to such marriage declare that they take each takes the other as husband and wife his or her spouse; or without the presence of 2 competent adult witnesses; or solemnizes a marriage knowing of any legal impediment thereto; or solemnizes a marriage more than 30 days after the date of the marriage license; or falsely certifies to the date of a marriage solemnized by the officiating person; or solemnizes a marriage in a county other than the county prescribed in s. 765.12.

AB417,113 Section 113 . 766.587 (7) (form) 9. of the statutes is amended to read: