97,83
Section
83. 70.111 (3m) of the statutes is amended to read:
70.111 (3m) Charter sport fishing boats. Motorboats, and the equipment used on them, which are regularly employed in carrying persons for hire for sport fishing in and upon the outlying waters, as defined in s. 29.001 (63), and the rivers and tributaries specified in s. 29.191 (5) 29.2285 (2) (a) 1. and 2. if the owner and all operators are licensed under s. 29.512 or under s. 29.514 or both and by the U.S. coast guard to operate the boat for that purpose.
71.07 (3w) (c) 1. If the allowable amount of the claim under this subsection exceeds the taxes otherwise due on the claimant's income under s. 71.02, the amount of the claim that is not used to offset those taxes shall be certified by the department of revenue to the department of administration for payment by check, share draft, or other draft drawn from the appropriation under s. 20.835 (2) (cm) (co).
Note: Section 20.835 (2) (cm), as created by
2005 Wis. Act 361, is renumbered to s. 20.835 (2) (co) by this bill.
71.08 (1) Imposition. (intro.) If the tax imposed on a natural person, married couple filing jointly, trust, or estate under s. 71.02, not considering the credits under ss. 71.07 (1), (2dd), (2de), (2di), (2dj), (2dL), (2dr), (2ds), (2dx), (2fd), (3c), (3e), (3m), (3n), (3s), (3t), (3w), (5b), (5d), (5e), (5f), (6), (6e), and (9e), 71.28 (1dd), (1de), (1di), (1dj), (1dL), (1ds), (1dx), (1fd), (2m), (3), (3n), (3t), and (3w), and 71.47 (1dd), (1de), (1di), (1dj), (1dL), (1ds), (1dx), (1fd), (2m), (3), (3n), (3t), and (3w), and subchs. VIII and IX and payments to other states under s. 71.07 (7), is less than the tax under this section, there is imposed on that natural person, married couple filing jointly, trust or estate, instead of the tax under s. 71.02, an alternative minimum tax computed as follows:
Note: The creation of s. 71.07 (3c) and (3e) was removed from
2005 Wis. Act 361 by the governor's partial veto.
2005 Wis. Act 483 amended this subsection to insert "(5f)," but
2005 Wis. Act 479 repealed and recreated the provision without taking the Act 483 treatment into account.
Note: Confirms renumbering by the revisor under s. 13.93 (1) (b).
2005 Wis. Act 25 also created a provision numbered s. 71.10 (5g).
Note: There is no conflict of substance. As merged by the revisor, s. 71.10 (6) (a) reads:
(a)
Joint returns. Persons filing a joint return are jointly and severally liable for the tax, interest, penalties, fees, additions to tax and additional assessments under this chapter applicable to the return. Except as provided in par. (e), a person shall be relieved of liability in regard to a joint return in the manner specified in section
6015 (a) to (d) and (f) of the Internal Revenue Code.
Note: There is no conflict of substance. As merged by the revisor, s. 71.10 (6) (b) reads:
(b)
Separate returns. Except as provided in par. (e), a spouse filing a separate return may be relieved of liability for the tax, interest, penalties, fees, additions to tax and additional assessments under this chapter in the manner specified in section
66 (c) of the Internal Revenue Code. The department may not apply ch. 766 in assessing a taxpayer with respect to marital property income the taxpayer did not report if that taxpayer failed to notify the taxpayer's spouse about the amount and nature of the income before the due date, including extensions, for filing the return for the taxable year in which the income was derived. The department shall include all of that marital property income in the gross income of the taxpayer and exclude all of that marital property income from the gross income of the taxpayer's spouse.
Note: There is no conflict of substance. As merged by the revisor, s. 71.10 (6m) (a) reads:
(a) Except as provided in par. (c), a formerly married or remarried person filing a return for a period during which the person was married may be relieved of liability for the tax, interest, penalties, fees, additions to tax and additional assessments under this chapter from that period as if the person were a spouse under section
66 (c) of the Internal Revenue Code. The department may not apply ch. 766 in assessing the former spouse of the person with respect to marital property income that the former spouse did not report if that former spouse failed to notify the person about the amount and nature of the income before the due date, including extensions, for filing the return for the taxable year during which the income was derived. The department shall include all of that marital property income in the gross income of the former spouse and exclude all of that marital property income from the gross income of the person.
Note: There is no conflict of substance. As merged by the revisor, s. 71.26 (1) (be) reads:
(be) Certain authorities. Income of the University of Wisconsin Hospitals and Clinics Authority, of the Health Insurance Risk-Sharing Plan Authority, of the Fox River Navigational System Authority, and of the Wisconsin Aerospace Authority.
71.28 (3w) (c) 1. If the allowable amount of the claim under this subsection exceeds the taxes otherwise due on the claimant's income under s. 71.23, the amount of the claim that is not used to offset those taxes shall be certified by the department of revenue to the department of administration for payment by check, share draft, or other draft drawn from the appropriation under s. 20.835 (2) (cm) (co).
Note: Section 20.835 (2) (cm), as created by
2005 Wis. Act 361, is renumbered to s. 20.835 (2) (co) by this bill.
71.47 (3w) (c) 1. If the allowable amount of the claim under this subsection exceeds the taxes otherwise due on the claimant's income under s. 71.43, the amount of the claim that is not used to offset those taxes shall be certified by the department of revenue to the department of administration for payment by check, share draft, or other draft drawn from the appropriation under s. 20.835 (2) (cm) (co).
Note: Section 20.835 (2) (cm), as created by
2005 Wis. Act 361, is renumbered to s. 20.835 (2) (co) by this bill.
Note: There is no conflict of substance. As merged by the revisor, s. 71.93 (5) reads:
(5) Debtor charged for costs. Each debtor shall be charged for administration expenses, and the amounts charged shall be credited to the department's appropriation under s. 20.566 (1) (h). The department may set off amounts charged to the debtor under this subsection against any refund owed to the debtor, in the manner provided in sub. (3). Annually on or before November 1, the department shall review its costs incurred during the previous fiscal year in administering state agency setoffs and reductions and shall adjust its subsequent charges to each debtor to reflect that experience.
Note: There is no conflict of substance. As merged by the revisor, s. 71.935 (5) reads:
(5) Each debtor shall be charged for administration expenses, and the amounts charged shall be credited to the appropriation account under s. 20.566 (1) (h). The department may set off amounts charged to the debtor under this subsection against any refund owed to the debtor, in the manner provided in sub. (3). Annually on or before November 1, the department shall review its costs incurred during the previous fiscal year in administering setoffs and reductions under this section and shall adjust its subsequent charges to each debtor to reflect that experience.
Note: There is no conflict of substance. As merged by the revisor s. 74.25 (1) (b) 1. reads:
1. Except as provided in subd. 3., pay in full to each taxing jurisdiction within the district all personal property taxes included in the tax roll which have not previously been paid to, or retained by, that taxing jurisdiction, except that the treasurer shall pay the state's proportionate share to the county. As part of that distribution, the taxation district treasurer shall allocate to each tax incremental district within the taxation district and each environmental remediation tax incremental district created by the taxation district its proportionate share of personal property taxes. The taxation district treasurer shall also distribute to the county the proportionate share of personal property taxes for each environmental remediation tax incremental district created by the county.
Note: There is no conflict of substance. As merged by the revisor s. 74.30 (1) (i) reads:
(i) Except as provided in par. (k), pay in full to each taxing jurisdiction within the district all personal property taxes included in the tax roll which have not previously been paid to, or retained by, each taxing jurisdiction, except that the treasurer shall pay the state's proportionate share to the county. As part of that distribution, the taxation district treasurer shall allocate to each tax incremental district within the taxation district and each environmental remediation tax incremental district created by the taxation district its proportionate share of personal property taxes. The taxation district treasurer shall also distribute to the county the proportionate share of personal property taxes for each environmental remediation tax incremental district created by the county.
97,97
Section
97. 76.636 (1) (b) of the statutes, as created by
2005 Wisconsin Act 259, is renumbered 76.636 (1) (b) (intro.) and amended to read:
76.636 (1) (b) (intro.) "Development zone" means a any of the following:
1. A development zone under s. 560.70, a .
2. A development opportunity zone under s. 560.795
, an.
3. An enterprise development zone under s. 560.797
, or an.
4. An agricultural development zone under s. 560.798.
Note: Renumbers provision pursuant to s. 13.93 (1) (a) and (b) to place a series in tabular form for consistency with current style and improved readability.
97,98
Section
98
. 76.636 (1) (e) of the statutes, as created by
2005 Wisconsin Act 259, is renumbered 76.636 (1) (e) (intro.) and amended to read:
76.636 (1) (e) (intro.) "Member of a targeted group" means a any of the following, if the person has been certified in the manner under s. 71.47 (1dj) (am) 3. by a designated local agency, as defined in s. 71.47 (1dj) (am) 2.:
1. A person who resides in an area designated by the federal government as an economic revitalization area, a .
2. A person who is employed in an unsubsidized job but meets the eligibility requirements under s. 49.145 (2) and (3) for a Wisconsin Works employment position, a
.
3. A person who is employed in a trial job, as defined in s. 49.141 (1) (n), a .
4. A person who is eligible for child care assistance under s. 49.155, a .
5. A person who is a vocational rehabilitation referral, an.
6. An economically disadvantaged youth, an.
7. An economically disadvantaged veteran, a .
8. A supplemental security income recipient, a .
9. A general assistance recipient, an.
10. An economically disadvantaged ex-convict, a .
11. A qualified summer youth employee, as defined in
26 USC 51 (d) (7)
, a .
12. A dislocated worker, as defined in
29 USC 2801 (9)
, or a .
13. A food stamp recipient, if the person has been certified in the manner under s. 71.47 (1dj) (am) 3. by a designated local agency, as defined in s. 71.47 (1dj) (am) 2.
Note: Renumbers provision pursuant to s. 13.93 (1) (a) and (b) to place a series in tabular form for consistency with current style and improved readability.
97,99
Section
99. 76.636 (4) of the statutes, as created by
2005 Wisconsin Act 259, is renumbered 76.636 (4) (intro.) and amended to read:
76.636 (4) Credit precluded. (intro.) If the certification of a person for tax benefits under s. 560.765 (3), 560.797 (4), or 560.798 (3) is revoked, or if the person becomes ineligible for tax benefits under s. 560.795 (3), that person may not claim do any of the following:
(a) Claim credits under this section for any of the following:
1. The taxable year that includes the day on which the certification is revoked; the.
2. The taxable year that includes the day on which the person becomes ineligible for tax benefits; or succeeding.
3. Succeeding taxable years and that person may not carry.
(b) Carry over unused credits from previous years to offset the fees under s. 76.60, 76.63, 76.65, 76.66, or 76.67 for any of the following:
1. The taxable year that includes the day on which certification is revoked; the.
2. The taxable year that includes the day on which the person becomes ineligible for tax benefits; or succeeding.
3. Succeeding taxable years.
Note: Renumbers provision pursuant to s. 13.93 (1) (a) and (b) to place series in tabular form for consistency with current style and improved readability.
77.52 (2) (a) 10. Except for services provided by veterinarians and except for installing or applying tangible personal property that, subject to par. (ag), when installed or applied, will constitute an addition or capital improvement of real property, the repair, service, alteration, fitting, cleaning, painting, coating, towing, inspection, and maintenance of all items of tangible personal property unless, at the time of that the repair, service, alteration, fitting, cleaning, painting, coating, towing, inspection, or maintenance, a sale in this state of the type of property repaired, serviced, altered, fitted, cleaned, painted, coated, towed, inspected, or maintained would have been exempt to the customer from sales taxation under this subchapter, other than the exempt sale of a motor vehicle or truck body to a nonresident under s. 77.54 (5) (a) and other than nontaxable sales under s. 77.51 (14r). juvenile The tax imposed under this subsection applies to the repair, service, alteration, fitting, cleaning, painting, coating, towing, inspection, or maintenance of items listed in par. (ag), regardless of whether the installation or application of tangible personal property related to the items is an addition to or a capital improvement of real property, except that the tax imposed under this subsection does not apply to the original installation or the complete replacement of an item listed in par. (ag), if that the installation or replacement is a real property construction activity under s. 77.51 (2).
Note: 2005 Wis. Act 149 replaced "such" with "the" in 2 places, and
2005 Wis. Act 344 replaced the same "such" with "that." Act 344 inserted "juvenile" in material that was recreated as s. 77.52 (2) (ag) 39. (intro.). See the next
Section of this bill.
77.52 (2) (ag) 39. Equipment in offices, business facilities, schools, and hospitals but not in residential facilities including personal residences, apartments, long-term care facilities, as defined under s. 16.009 (1) (em), state institutions, as defined under s. 101.123 (1) (i), Type 1 juvenile correctional facilities, as defined in s. 938.02 (19), or similar facilities including, by way of illustration but not of limitation, all of the following:
a. Lamps.
b. Chandeliers.
c. Fans.
d. Venetian blinds.
e. Canvas awnings.
f. Office and business machines.
g. Ice and milk dispensers.
h. Beverage-making equipment.
i. Vending machines.
