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1999 - 2000 LEGISLATURE
SENATE AMENDMENT 7,
TO SENATE SUBSTITUTE AMENDMENT 1,
TO 1999 ASSEMBLY BILL 133
June 30, 1999 - Offered by Senators Darling, Roessler, Panzer, Lazich,
Drzewiecki
and Welch.
AB133-SSA1-SA7,1,11 At the locations indicated, amend the substitute amendment as follows:
AB133-SSA1-SA7,1,2 21. Page 850, line 3: after that line insert:
AB133-SSA1-SA7,1,3 3" Section 1715m. 71.07 (7s) of the statutes is created to read:
AB133-SSA1-SA7,1,44 71.07 (7s) Educational expenses credit. (a) Definitions. In this subsection:
AB133-SSA1-SA7,1,75 1. "Claimant" means an individual who is a pupil, or an individual who claims
6a pupil as a dependent under section 151 (c) of the Internal Revenue Code, on his or
7her tax return.
AB133-SSA1-SA7,1,108 2. "Educational expenses" means tuition, books, room and board and
9educational supplies that are directly related to a pupil's attendance at an eligible
10educational institution.
AB133-SSA1-SA7,2,311 3. "Eligible institution" means a public or private postsecondary educational
12institution that is accredited by the North Central Association of Colleges and

1Schools, the Independent Schools Association of the Central States or the Wisconsin
2Nonpublic School Accrediting Association, a technical school in this state or
3accredited professional training courses.
AB133-SSA1-SA7,2,44 4. "Pupil" means an individual who is enrolled in an eligible institution.
AB133-SSA1-SA7,2,85 (b) Filing claims. Subject to the limitations provided in this subsection, a
6claimant may claim as a credit against the tax imposed under s. 71.02, up to the
7amount of those taxes, up to $1,500 that are paid by a claimant for educational
8expenses in the year to which the claim relates.
AB133-SSA1-SA7,2,109 (c) Limitations. 1. No credit may be allowed under this subsection unless it
10is claimed within the time period under s. 71.75 (2).
AB133-SSA1-SA7,2,2011 2. For a claimant who is a nonresident or part-year resident of this state and
12who is a single person or a married person filing a separate return, multiply the
13credit for which the claimant is eligible under par. (b) by a fraction the numerator of
14which is the individual's Wisconsin adjusted gross income and the denominator of
15which is the individual's federal adjusted gross income. If a claimant is married and
16files a joint return, and if the claimant or the claimant's spouse, or both, are
17nonresidents or part-year residents of this state, multiply the credit for which the
18claimant is eligible under par. (b) by a fraction the numerator of which is the couple's
19joint Wisconsin adjusted gross income and the denominator of which is the couple's
20joint federal adjusted gross income.
AB133-SSA1-SA7,2,2221 (d) Administration. Subsection (9e) (d), to the extent that it applies to the credit
22under that subsection, applies to the credit under this subsection.".
AB133-SSA1-SA7,2,23 232. Page 851, line 2: after "(6)" insert ", (7s)".
AB133-SSA1-SA7,2,24 243. Page 851, line 7: after that line insert:
AB133-SSA1-SA7,3,1
1" Section 1719h. 71.10 (4) (cm) of the statutes is created to read:
AB133-SSA1-SA7,3,22 71.10 (4) (cm) The educational expenses credit under s. 71.07 (7s).".
AB133-SSA1-SA7,3,3 34. Page 1597, line 13: after that line insert:
AB133-SSA1-SA7,3,11 4"(6w) Educational expenses credit. The treatment of sections 71.07 (7s), 71.08
5(1) (intro.) (as it relates to the educational expenses credit) and 71.10 (4) (cm) of the
6statutes first applies to taxable years beginning on January 1 of the year in which
7this subsection takes effect, except that if this subsection takes effect after July 31
8the treatment of sections 71.07 (7s), 71.08 (1) (intro.) (as it relates to the educational
9expenses credit) and 71.10 (4) (cm) of the statutes first applies to taxable years
10beginning on January 1 of the year following the year in which this subsection takes
11effect.".
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