2019 - 2020 LEGISLATURE
October 14, 2019 - Introduced by Representatives Krug, Horlacher, Ohnstad,
Tusler and Thiesfeldt. Referred to Committee on Ways and Means.
1An Act to amend
20.566 (1) (hp), 71.10 (5s) (c) and 71.10 (5s) (e); and to create
71.10 (5fn) of the statutes;
relating to: creating an individual income tax
3checkoff for donations to the Wisconsin State Firefighters Memorial, Inc.
Analysis by the Legislative Reference Bureau
This bill creates an individual income tax checkoff for the Wisconsin State
Firefighters Memorial, Inc., the proceeds of which support the construction,
improvement, and maintenance of the fire fighters memorial. The bill requires that
an amount equal to the total amount of designations received, less the total cost of
administering the income tax checkoff procedure, be transferred to the corporation.
Currently, there are eight permanent checkoffs to which taxpayers may make
a designation. Current law prohibits the Department of Revenue from placing more
than ten checkoffs, not including temporary checkoffs, on the income tax form.
Current law also requires DOR to remove from the tax forms any checkoffs that do
not generate at least an average of $50,000 of designations per year over the most
recent three-year period. Formerly, a temporary checkoff for the fire fighters
memorial appeared on the tax forms, but it was removed by DOR because it failed
to generate the required level of designations. The checkoff created in this bill would
be a permanent checkoff.
For further information see the state and local fiscal estimate, which will be
printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
20.566 (1) (hp) of the statutes is amended to read:
(hp) Administration of income tax checkoff voluntary payments.
amounts in the schedule for the payment of all administrative costs, including data 4
processing costs, incurred in administering ss. 71.10 (5), (5e), (5f), (5fm), (5fn),
(5h), (5i), (5j), (5k), (5km), and (5m), and 71.30 (10). All moneys specified for deposit 6
in this appropriation under ss. 71.10 (5) (h) 5., (5e) (h) 4., (5f) (i), (5fm) (i), (5fn) (i), 7
(5g) (i), (5h) (i), (5i) (i), (5j) (i), (5k) (i), (5km) (i), and (5m) (i) and 71.30 (10) (i) and (11) 8
(i) shall be credited to this appropriation account.
71.10 (5fn) of the statutes is created to read:
71.10 (5fn) Fire fighters memorial checkoff, 2019 and beyond.
(a) Definitions. 11
In this subsection:
1. “Corporation" means the Wisconsin State Firefighters Memorial, Inc.
2. “Department" means the department of revenue.
(b) Voluntary payments.
1. `Designation on return.' Subject to sub. (5s), every 15
individual filing an income tax return who has a tax liability or is entitled to a tax 16
refund may designate on the return any amount of additional payment or any 17
amount of a refund due that individual for the fire fighters memorial.
2. `Designation added to tax owed.' If the individual owes any tax, the 19
individual shall remit in full the tax due and the amount designated on the return 20
for the fire fighters memorial when the individual files a tax return.
3. `Designation deducted from refund.' Except as provided in par. (d), if the 2
individual is owed a refund for that year after crediting under ss. 71.75 (9) and 71.80 3
(3) and (3m), the department shall deduct the amount designated on the return for 4
the fire fighters memorial from the amount of the refund.
(c) Errors; failure to remit correct amount.
If an individual who owes taxes fails 6
to remit an amount equal to or in excess of the total of the actual tax due, after error 7
corrections, and the amount designated on the return for the fire fighters memorial:
1. The department shall reduce the designation for the fire fighters memorial 9
to reflect the amount remitted in excess of the actual tax due, after error corrections, 10
if the individual remitted an amount in excess of the actual tax due, after error 11
corrections, but less than the total of the actual tax due, after error corrections, and 12
the amount originally designated on the return for the fire fighters memorial.
2. The designation for the fire fighters memorial is void if the individual 14
remitted an amount equal to or less than the actual tax due, after error corrections.
(d) Errors; insufficient refund.
If an individual is owed a refund that does not 16
equal or exceed the amount designated on the return for the fire fighters memorial, 17
after crediting under ss. 71.75 (9) and 71.80 (3) and (3m) and after error corrections, 18
the department shall reduce the designation for the fire fighters memorial to reflect 19
the actual amount of the refund that the individual is otherwise owed, after crediting 20
under ss. 71.75 (9) and 71.80 (3) and (3m) and after error corrections.
If an individual places any conditions on a designation for the 22
fire fighters memorial, the designation is void.
(f) Void designation.
If a designation for the fire fighters memorial is void, the 24
department shall disregard the designation and determine amounts due, owed, 25
refunded, and received without regard to the void designation.
(g) Tax return.
The secretary of revenue shall provide a place for the 2
designations under this subsection on the individual income tax return.
(h) Certification of amounts.
Annually, on or before September 15, the 4
secretary of revenue shall certify to the department of administration and the state 5
treasurer all of the following:
1. The total amount of the administrative costs, including data processing 7
costs, incurred by the department in administering this subsection during the 8
previous fiscal year.
2. The total amount received from all designations for the fire fighters 10
memorial made by taxpayers during the previous fiscal year.
3. The net amount remaining after the administrative costs, including data 12
processing costs, under subd. 1. are subtracted from the total received under subd. 13
From the moneys received from designations for the fire 15
fighters memorial, an amount equal to the sum of administrative expenses, 16
including data processing costs, certified under par. (h) 1. shall be deposited in the 17
general fund and credited to the appropriation account under s. 20.566 (1) (hp), and 18
the net amount remaining that is certified under par. (h) 3. shall be transferred to 19
the corporation for the construction, improvement, and maintenance of the fire 20
(j) Amounts subject to refund.
Amounts designated for the fire fighters 22
memorial under this subsection are not subject to refund to the taxpayer unless the 23
taxpayer submits information to the satisfaction of the department, within 18 24
months after the date on which the taxes are due or the date on which the return is 25
filed, whichever is later, that the amount designated is clearly in error. Any refund
granted by the department under this paragraph shall be deducted from the moneys 2
received under this subsection in the fiscal year for which the refund is certified.
71.10 (5s) (c) of the statutes is amended to read:
(c) Beginning in September 2014, based on the amounts certified by 5
the secretary of revenue in August or September 2013, and 2014, as specified in subs. 6
(5) (h), (5e) (h), (5f) (h), (5fn) (h),
(5g) (h), (5h) (h), (5i) (h), (5j) (h), (5k) (h), (5km) (h), 7
and (5m) (h), and for every 2-year period thereafter, the secretary of revenue shall 8
rank the checkoffs based on the total amount of designations received for each 9
checkoff for each 2-year period. For each 2-year period, beginning with 2014, the 10
secretary of revenue shall rank every checkoff that is created under this section.
71.10 (5s) (e) of the statutes is amended to read:
(e) For any taxable year that begins after December 31, 2014, 13
individuals may not make a designation for any checkoff which did not generate at 14
least an average of $50,000 of designations per year over the most recent 3-year 15
period as certified by the secretary of revenue under subs. (5) (h) 3., (5e) (h) 2., (5f) 16
(h) 2., (5fm) (h) 2., (5fn) (h) 2.,
(5g) (h) 2., (5i) (h) 2., (5j) (h) 2., (5k) (h) 2., (5km) (h) 17
2., and (5m) (h) 2. Once a checkoff is affected by this paragraph, no further checkoffs 18
may be designated to that checkoff in any taxable year.
(1) This act first applies to taxable years beginning on January 1 of the year 21
in which this subsection takes effect, except that if this subsection takes effect after 22
July 31, this act first applies to taxable years beginning on January 1 of the year 23
following the year in which this subsection takes effect.