Wisconsin Legislature: Revenue, Department of

Discovery procedure changes in court proceedings; class action procedural requirements; consumer lawsuit lending provisions created; certain civil action statute of limitations revised; DOR and third-party audits re unclaimed property; interest rates for overdue insurance claims - SB645

Disregarded entities: DOR notices sent to the owner or the entity is considered sent to both [Sec. 1161; original bill only] - AB64

Disregarded entities: DOR notices sent to the owner or the entity is considered sent to both [Sec. 1161] - SB30

Distillpub permit created; municipal liquor license quota, brewpub, brewer’s permit, winery hours and license, small winery cooperative wholesaler, and beer and intoxicating liquor wholesaler provisions; DOR duties - AB492

Distillpub permit created; municipal liquor license quota, brewpub, brewer’s permit, winery hours and license, small winery cooperative wholesaler, and beer and intoxicating liquor wholesaler provisions; DOR duties - SB418

DOR authorized to recover revoked tax credit allocated by WEDC [Sec. 1140; A.Sub.Amdt.1: further revisions] - AB64

DOR authorized to recover revoked tax credit allocated by WEDC [Sec. 1140] - SB30

DOR responsibility revisions re penalty for sales tax collected on nontaxable products after notification, property assessor certification, SSN on tax documents from employer to employee, DOR notices delivered electronically option, and recovery of fees and disbursements in a garnishment action [A.Amdt.1: recovery of fees and disbursements in a garnishment action removed; A.Amdt.2: property assessor certification provision modified] - AB735

DOR responsibility revisions re penalty for sales tax collected on nontaxable products after notification, property assessor certification, SSN on tax documents from employer to employee, DOR notices delivered electronically option, and recovery of fees and disbursements in a garnishment action - SB617

EITC: pilot program, with IRS approval, to make monthly payments to eligible recipients; permanent program if pilot is successful and DOR and IRS can reach an agreement - Jr8 AB5

EITC: pilot program, with IRS approval, to make monthly payments to eligible recipients; permanent program if pilot is successful and DOR and IRS can reach an agreement - Jr8 SB5

Electronic filing of income and franchise tax information re wage statements, nonwage payments, royalties, and rents; deadlines and extension provisions [Sec. 1127, 1128, 1131-1136, 1151, 9338 (13)-(15)] - AB64

Electronic filing of income and franchise tax information re wage statements, nonwage payments, royalties, and rents; deadlines and extension provisions [Sec. 1127, 1128, 1131-1136, 1151, 9338 (13)-(15)] - SB30

Fire Fighter Memorial Association: permanent individual income tax checkoff created - AB343

Fire Fighter Memorial Association: permanent individual income tax checkoff created - SB558

Forestation state property tax eliminated; conservation fund provision [Sec. 162, 180, 482, 483, 530-533, 726, 727, 998-1002, 9138 (1); A.Sub.Amdt.1: further revisions] - AB64

Forestation state property tax eliminated; conservation fund provision [Sec. 162, 180, 482, 483, 530-533, 726, 727, 998-1002, 9138 (1)] - SB30

General transportation aids program: penalty revised for towns that file necessary documentation within 30 days past the deadline - AB994

General transportation aids program: penalty revised for towns that file necessary documentation within 30 days past the deadline - SB838

Highway projects funded with federal money and transfers of state and federal funding between highway programs; collection of sales and use taxes from out-of-state retailers and determination of individual income tax rates after South Dakota v. Wayfair, Inc.; election of pass-through entities to be taxed at the entity level for state income and franchise tax purposes - AB1069

Highway projects funded with federal money and transfers of state and federal funding between highway programs; collection of sales and use taxes from out-of-state retailers and determination of individual income tax rates after South Dakota v. Wayfair, Inc.; election of pass-through entities to be taxed at the entity level for state income and franchise tax purposes - AB1073

Highway projects funded with federal money and transfers of state and federal funding between highway programs; collection of sales and use taxes from out-of-state retailers and determination of individual income tax rates after South Dakota v. Wayfair, Inc.; election of pass-through entities to be taxed at the entity level for state income and franchise tax purposes [S.Amdt.1: competitive bidding for local highway projects; S.Amdt.1 to S.Amdt.1: additional conditions to competitive bidding requirement] - SB883

Highway projects funded with federal money and transfers of state and federal funding between highway programs; collection of sales and use taxes from out-of-state retailers and determination of individual income tax rates after South Dakota v. Wayfair, Inc.; election of pass-through entities to be taxed at the entity level for state income and franchise tax purposes - SB887

Historic rehabilitation tax credit: limit and other conditions set, jobs component [Sec. 1051, 1089, 1114, 1775-1779; A.Sub.Amdt.1: further revisions, 1775g, m, deletes 1776, 1777, 1778, 1779] - AB64

Historic rehabilitation tax credit: limit and other conditions set, jobs component [Sec. 1051, 1089, 1114, 1775-1779] - SB30

Immigration status: prohibiting local ordinance, resolution, or policy that prohibits inquiries of individuals receiving public assistance or who were legally detained or arrested and reporting to or assisting other units of government re enforcement; writ of mandamus provision and reduction of shared revenue payments for failure to comply - AB127

Income tax or franchise tax credit, deduction, or exemption that takes effect and first applies to taxable years after December 31, 2016: sunset after 7 years; DOR report required [Sec. 1167; original bill only] - AB64

Income tax or franchise tax credit, deduction, or exemption that takes effect and first applies to taxable years after December 31, 2016: sunset after 7 years; DOR report required [Sec. 1167] - SB30

Income tax refund cannot be issued to employed individuals until data from employer is verified [Sec. 1139] - AB64

Income tax refund cannot be issued to employed individuals until data from employer is verified [Sec. 1139] - SB30

Industrial classification codes: Standard Industrial Classification references changed to North American Industry Classification System; property assessment requirements provision - AB1003

Industrial classification codes: Standard Industrial Classification references changed to North American Industry Classification System; property assessment requirements provision - SB849

Innovation Fund Council established in WEDC and nonlapsible innovation fund created, economic development program limitations and requirements specified; SWIB, DOR, and WEDC duties specified - AB640

Innovation Fund Council established in WEDC and nonlapsible innovation fund created, economic development program limitations and requirements specified; SWIB, DOR, and WEDC duties specified - SB525

Interest on refunds issued for jobs tax credit, enterprise, zone jobs credit, and business development credit: DOA and DOR prohibited from paying [Sec. 1036-1038, 1084-1086, 1109-1111, 9338 (11); A.Sub.Amdt.1: further revisions, deletes 1037, 1038, 1085, 1086, 1110, 1111] - AB64

Interest on refunds issued for jobs tax credit, enterprise, zone jobs credit, and business development credit: DOA and DOR prohibited from paying [Sec. 1036-1038, 1084-1086, 1109-1111, 9338 (11)] - SB30

Levy limit of political subdivision may be increased if DOR recertifies a TID tax incremental base after territory is subtracted [A.Amdt.1: adds attribution of state aid for personal property taxes to TIDs] - AB659

Levy limit of political subdivision may be increased if DOR recertifies a TID tax incremental base after territory is subtracted - SB579

Lodging marketplace defined, required to register with DOR, and collect sales and room tax; limits on residential dwelling rental by political subdivisions prohibited, short-term rental provisions [A.Sub.Amdt.1: Sec. 985L-r, 996g, 9331 (5t)] - AB64

MPCP, Racine Parental Choice Program, statewide parental choice program, and Special Needs Scholarship Program changes - AB383

MPCP, Racine Parental Choice Program, statewide parental choice program, and Special Needs Scholarship Program changes [S.Amdt.3: financial audit provisions modified] - SB293

PEO or PEG employee performing services for a client is considered an employee of the client for purposes of registering with DOR as a qualified business for capital gain tax deduction purposes [Sec. 1162] - AB64

PEO or PEG employee performing services for a client is considered an employee of the client for purposes of registering with DOR as a qualified business for capital gain tax deduction purposes [Sec. 1162] - SB30

Personal property tax exemption for machinery, tools, and patterns; state aid payments to taxing jurisdictions, DOA and DOR duties [A.Sub.Amdt.1: Sec. 480d, 632p, 984pg, q, 997j, 1210p, 1630d, 1635h, 1640d] - AB64

Personal property tax sunsetted; DOR duties re state aid payments to taxing jurisdictions for lost revenue - AB277

Personal property tax sunsetted; DOR duties re state aid payments to taxing jurisdictions for lost revenue - SB218

Qualified child sales and use tax rebate for 2018 created [S.Sub.Amdt.2: further revisions, August sales tax holiday on eligible property created for 2018] - SB798

Qualified child sales and use tax rebate for 2018 created; sales tax holiday on the first Saturday in August 2018 created, exceptions specified - AB944

Qualified child sales and use tax rebate for 2018 created; sales tax holiday on the first Saturday in August 2018 created, exceptions specified - SB799

Restitution debt: DOC cannot collect supervision fees until debt is paid; Director of State Courts duties, statute of limitation for civil action enforcing a restitution order, and certifying outstanding debt to DOR provisions - AB928

Sales and use tax field audits: DOR to promulgate rules for the use of certain statistical sampling method [A.Sub.Amdt.1: Sec. 1194d, e, 9138 (1f), 9438 (3f)] - AB64

Sales tax holiday on specific days in August and on certain products created; definitions and sunset provisions - AB232

Sales tax holiday on specific days in August and on certain products created; definitions and sunset provisions - SB163

Seller collecting sales tax erroneously on a product after 2 or more written notices from DOR: penalty provisions [Sec. 1175, 1196; original bill only] - AB64

Seller collecting sales tax erroneously on a product after 2 or more written notices from DOR: penalty provisions [Sec. 1175, 1196] - SB30

State agency debt collection agreements with DOR: certain debts excluded with written notice from DOA or DOR [Sec. 1159, 1160; original bill only] - AB64

State agency debt collection agreements with DOR: certain debts excluded with written notice from DOA or DOR [Sec. 1159, 1160] - SB30

State lottery advertising: limits on content and amount state can spend; email-based advertising prohibited - AB454

State lottery advertising: limits on content and amount state can spend; email-based advertising prohibited - SB370

State Treasurer, Office of: returning duties and functions transferred to other agencies re cash management, local government investment pool, unclaimed property program, college savings program, and administrative services to BCPL - AB1039

State Treasurer, Office of: returning duties and functions transferred to other agencies re cash management, local government investment pool, unclaimed property program, college savings program, and administrative services to BCPL - SB833

Tax administration changes; interest on unclaimed U.S. savings bonds; ticket courier prohibited from selling lottery tickets; background investigation of lottery employees; reporting lottery winnings re child support; police and fire protection fee; ``restaurant” definition for license and regulation of alcohol beverage establishment purposes - AB140

Tax administration changes; interest on unclaimed U.S. savings bonds; ticket courier prohibited from selling lottery tickets; background investigation of lottery employees; reporting lottery winnings re child support; police and fire protection fee; ``restaurant” definition for license and regulation of alcohol beverage establishment purposes - SB89

Tax-exempt computers: state aid payment revisions; DOR and sunset provisions [A.Sub.Amdt.1: Sec. 997h, i, L-n, 1165d, 1210e-h, 1635d] - AB64

Tax law changes re length of recognition period for built-in gains tax, evidentiary standard to prove transaction has economic substance, participation in Multistate Tax Commission Audit Program, and reliance by taxpayer on past audits [A.Sub.Amdt.2: further revisions, recognition period for build-in gains tax and Multistate Tax Commission Audit Program removed, adds IRS code updates, College Savings Program Board duties clarified, sales and use tax exemption for title holding entities for certain tax-exempt charitable organizations, and computing depletion for income and franchise tax purposes] - AB259

Tax law changes re length of recognition period for built-in gains tax, evidentiary standard to prove transaction has economic substance, participation in Multistate Tax Commission Audit Program, and reliance by taxpayer on past audits - SB203

Tax notices from DOR: electronic transmission option created [Sec. 1010, 1011, 1124, 1137, 1138, 1145-1150, 1156-1158, 1163-1166, 1180, 1182, 1195, 1197, 1208, 1209, 1645, 1646, 1681; original bill only] - AB64

Tax notices from DOR: electronic transmission option created [Sec. 1010, 1011, 1124, 1137, 1138, 1145-1150, 1156-1158, 1163-1166, 1180, 1182, 1195, 1197, 1208, 1209, 1645, 1646, 1681] - SB30

TID number 6 in Village of Kimberly: adopt resolution requesting DOR to redetermine the tax incremental base [A.Sub.Amdt.1: Sec. 996j] - AB64

TIF statutes technical changes - AB81

TIF statutes technical changes - SB51

Young adult employment assistance credit created re individuals who aged out of foster care or lost disability status - AB239

Young adult employment assistance credit created re individuals who aged out of foster care or lost disability status [Sec. 481, 1045, 1052, 1053, 9338 (17); original bill only] - AB64

Young adult employment assistance credit created re individuals who aged out of foster care or lost disability status - SB208

Young adult employment assistance credit created re individuals who aged out of foster care or lost disability status [Sec. 481, 1045, 1052, 1053, 9338 (17)] - SB30