Amendment ASA1-AB835

LRBs0451/2

MES:skg:kat

1995 - 1996 LEGISLATURE

ASSEMBLY SUBSTITUTE AMENDMENT 1, To 1995 ASSEMBLY BILL 835

February 5, 1996 - Offered by Representatives Albers and Musser.

AB835-ASA1,1,3 An Act to renumber 71.85 (3); and to create 71.85 (3) (b) of the statutes; relating to: interest and penalty waivers for certain payments made to national guard technicians.

The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:

AB835-ASA1, s. 1 Section 1. 71.85 (3) of the statutes is renumbered 71.85 (3) (a).

AB835-ASA1, s. 2 Section 2. 71.85 (3) (b) of the statutes is created to read:

AB835-ASA1,2,2 71.85 (3) (b) No penalty or interest that has been imposed under this subchapter for taxable years beginning after December 31, 1988, on a taxpayer who was an employe of the Wisconsin national guard, who worked as a technician and who was recognized as a federal employe under P.L. 90-486, to the extent that the penalty or interest or both relate to payments received from the U.S. civil service retirement system by such a person, is due and may not be collected or imposed by the department of revenue on or after the effective date of this paragraph .... [revisor inserts date]. A person to whom this paragraph applies, who has paid interest or penalties or both on payments that are described under this paragraph before the effective date of this paragraph .... [revisor inserts date], is eligible to claim a refund for the payment that he or she has made to the extent allowed under s. 71.75.

AB835-ASA1,2,3 (End)