AB100-ASA1,570,3
1d. Reduce the amount calculated under subd. 37. a., b., or c. to the individual's
2aggregate wages, salary, tips, unearned income, and net earnings from a trade or
3business that are taxable by this state.
AB100-ASA1, s. 1288h 4Section 1288h. 71.05 (6) (b) 38. of the statutes is created to read:
AB100-ASA1,570,85 71.05 (6) (b) 38. For taxable years beginning after December 31, 2008, an
6amount paid by an individual, other than a person to whom subd. 19. applies, who
7has no employer and no self-employment income, for medical care insurance for the
8individual, his or her spouse, and the individual's dependents, calculated as follows:
AB100-ASA1,570,179 a. One hundred percent of the amount paid by the individual for medical care
10insurance. In this subdivision, "medical care insurance" means a medical care
11insurance policy that covers the individual, his or her spouse, and the individual's
12dependents and provides surgical, medical, hospital, major medical, or other health
13service coverage, and includes payments made for medical care benefits under a
14self-insured plan, but "medical care insurance" does not include hospital indemnity
15policies or policies with ancillary benefits such as accident benefits or benefits for loss
16of income resulting from a total or partial inability to work because of illness,
17sickness, or injury.
AB100-ASA1,570,2018 b. From the amount calculated under subd. 38. a., subtract the amounts
19deducted from gross income for medical care insurance in the calculation of federal
20adjusted gross income.
AB100-ASA1,571,721 c. For an individual who is a nonresident or part-year resident of this state,
22multiply the amount calculated under subd. 38. a. or b., by a fraction the numerator
23of which is the individual's wages, salary, tips, unearned income, and net earnings
24from a trade or business that are taxable by this state and the denominator of which
25is the individual's total wages, salary, tips, unearned income, and net earnings from

1a trade or business. In this subd. 38. c., for married persons filing separately "wages,
2salary, tips, unearned income, and net earnings from a trade or business" means the
3separate wages, salary, tips, unearned income, and net earnings from a trade or
4business of each spouse, and for married persons filing jointly "wages, salary, tips,
5unearned income, and net earnings from a trade or business" means the total wages,
6salary, tips, unearned income, and net earnings from a trade or business of both
7spouses.
AB100-ASA1,571,108 d. Reduce the amount calculated under subd. 38. a., b., or c. to the individual's
9aggregate wages, salary, tips, unearned income, and net earnings from a trade or
10business that are taxable by this state.
AB100-ASA1, s. 1289 11Section 1289. 71.05 (22) (f) 4. a. of the statutes is amended to read:
AB100-ASA1,571,1612 71.05 (22) (f) 4. a. For taxable years beginning after December 31, 1997, in the
13case of a taxpayer with respect to whom a deduction an exemption under s. 71.07 (8)
14sub. (23) (b) 2. is allowable to another person, the Wisconsin standard deduction shall
15be the lesser of the amount under subd. 4. b. or one of the amounts calculated under
16subd. 4. c., whichever amount under subd. 4. c. is greater.
AB100-ASA1, s. 1290 17Section 1290. 71.05 (22) (g) of the statutes is amended to read:
AB100-ASA1,572,218 71.05 (22) (g) Nonresidents. With respect to nonresident natural persons
19deriving income from property located, business transacted or personal or
20professional services performed in this state, including natural persons changing
21their domicile into or from this state, the Wisconsin standard deduction and itemized
22deductions are based on federal adjusted gross income, and as provided in par. (f) 4.,
23and are limited by such fraction of that amount as Wisconsin adjusted gross income
24is of federal adjusted gross income. In this paragraph, for married persons filing
25separately "adjusted gross income" means the separate adjusted gross income of

1each spouse, and for married persons filing jointly "adjusted gross income" means the
2total adjusted gross income of both spouses.
AB100-ASA1, s. 1291 3Section 1291. 71.05 (22) (h) of the statutes is amended to read:
AB100-ASA1,572,134 71.05 (22) (h) Part-year residents. If a person and that person's spouse are not
5both domiciled in this state during the entire taxable year, the Wisconsin standard
6deduction or itemized deduction on a joint return is determined by multiplying the
7Wisconsin standard deduction or itemized deduction, each calculated on the basis of
8federal adjusted gross income, and as provided in par. (f) 4., by a fraction the
9numerator of which is their joint Wisconsin adjusted gross income and the
10denominator of which is their joint federal adjusted gross income. For a married
11person who is not domiciled in this state for the entire taxable year and who files a
12separate return, the Wisconsin standard deduction and itemized deduction are
13determined under par. (g).
AB100-ASA1, s. 1293 14Section 1293. 71.07 (2di) (b) 1. of the statutes is repealed.
AB100-ASA1, s. 1294 15Section 1294. 71.07 (2dL) (c) 1. of the statutes is repealed.
AB100-ASA1, s. 1295 16Section 1295. 71.07 (2dL) (c) 2. of the statutes is renumbered 71.07 (2dL) (c).
AB100-ASA1, s. 1296 17Section 1296. 71.07 (2dL) (d) of the statutes is amended to read:
AB100-ASA1,572,2018 71.07 (2dL) (d) Except as provided in par. (c) 2., the carry-over provisions of
19s. 71.28 (4) (e) and (f) as they relate to the credit under s. 71.28 (4) relate to the credit
20under this subsection and apply as if the development zone continued to exist.
AB100-ASA1, s. 1297 21Section 1297. 71.07 (2dm) (hm) of the statutes is amended to read:
AB100-ASA1,573,422 71.07 (2dm) (hm) Credits claimed A claimant may claim the credit under this
23subsection, including any credits carried over, may be offset only against the amount
24of the tax otherwise due under this subchapter attributable to income from the
25business operations of the claimant in the development zone; except that a claimant

1in a development zone under s. 560.795 (1) (e) may offset credits, including any
2credits carried over, against the amount of the tax otherwise due under this
3subchapter attributable to all of the claimant's income; and against the tax
4attributable to income from directly related business operations of the claimant
.
AB100-ASA1, s. 1298 5Section 1298. 71.07 (2dr) (a) of the statutes is amended to read:
AB100-ASA1,574,36 71.07 (2dr) (a) Credit. Any person may credit against taxes otherwise due
7under this chapter an amount equal to 5% of the amount obtained by subtracting
8from the person's qualified research expenses, as defined in section 41 of the internal
9revenue code, except that "qualified research expenses" include only expenses
10incurred by the claimant in a development zone under subch. VI of ch. 560, except
11that a taxpayer may elect the alternative computation under section 41 (c) (4) of the
12Internal Revenue Code and that election applies until the department permits its
13revocation and except that "qualified research expenses" do not include
14compensation used in computing the credit under sub. (2dj) nor research expenses
15incurred before the claimant is certified for tax benefits under s. 560.765 (3), the
16person's base amount, as defined in section 41 (c) of the internal revenue code, in a
17development zone, except that gross receipts used in calculating the base amount
18means gross receipts from sales attributable to Wisconsin under s. 71.04 (7) (b) 1. and
192. and, (d), (df), and (dh) and research expenses used in calculating the base amount
20include research expenses incurred before the claimant is certified for tax benefits
21under s. 560.765 (3), in a development zone, if the claimant submits with the
22claimant's return a copy of the claimant's certification for tax benefits under s.
23560.765 (3) and a statement from the department of commerce verifying the
24claimant's qualified research expenses for research conducted exclusively in a
25development zone. The rules under s. 73.03 (35) apply to the credit under this

1paragraph. The rules under sub. (2di) (f) and (g), as they apply to the credit under
2that subsection, apply to claims under this paragraph. Section 41 (h) of the internal
3revenue code does not apply to the credit under this paragraph.
AB100-ASA1, s. 1299 4Section 1299. 71.07 (2dx) (a) 5. of the statutes is amended to read:
AB100-ASA1,574,185 71.07 (2dx) (a) 5. "Member of a targeted group" means a person who resides
6in an empowerment zone, or an enterprise community, that the U.S. government
7designates
area designated by the federal government as an economic revitalization
8area
, a person who is employed in an unsubsidized job but meets the eligibility
9requirements under s. 49.145 (2) and (3) for a Wisconsin works Works employment
10position, a person who is employed in a trial job, as defined in s. 49.141 (1) (n), a
11person who is eligible for child care assistance under s. 49.155, a person who is a
12vocational rehabilitation referral, an economically disadvantaged youth, an
13economically disadvantaged veteran, a supplemental security income recipient, a
14general assistance recipient, an economically disadvantaged ex-convict, a qualified
15summer youth employee, as defined in 26 USC 51 (d) (7), a dislocated worker, as
16defined in 29 USC 2801 (9), or a food stamp recipient; , if the person has been certified
17in the manner under sub. (2dj) (am) 3. by a designated local agency, as defined in sub.
18(2dj) (am) 2.
AB100-ASA1, s. 1300 19Section 1300. 71.07 (2dx) (b) (intro.) of the statutes is amended to read:
AB100-ASA1,574,2520 71.07 (2dx) (b) Credit. (intro.) Except as provided in pars. (be) and (bg) and
21in s. 73.03 (35), and subject to s. 560.785, for any taxable year for which the person
22is entitled under s. 560.795 (3) to claim tax benefits or certified under s. 560.765 (3),
23560.797 (4) or 560.798 (3), any person may claim as a credit against the taxes imposed
24on the person's income from the person's business activities in a development zone
25otherwise due under this chapter the following amounts:
AB100-ASA1, s. 1305
1Section 1305. 71.07 (3m) (a) 1. b. of the statutes is amended to read:
AB100-ASA1,575,52 71.07 (3m) (a) 1. b. For partnerships except publicly traded partnerships
3treated as corporations under s. 71.22 (1) (1k), or limited liability companies, except
4limited liability companies treated as corporations under s. 71.22 (1) (1k), "claimant"
5means each individual partner or member.
AB100-ASA1, s. 1306 6Section 1306. 71.07 (3n) (title) of the statutes is amended to read:
AB100-ASA1,575,77 71.07 (3n) (title) Dairy and livestock farm investment credit.
AB100-ASA1, s. 1310b 8Section 1310b. 71.07 (3n) (a) 2. (intro.) of the statutes is amended to read:
AB100-ASA1,575,149 71.07 (3n) (a) 2. (intro.) "Dairy farm modernization or expansion" means the
10construction, the improvement, or the acquisition of buildings or facilities, or the
11acquisition of equipment, for dairy animal housing, confinement, animal feeding,
12milk production, or waste management, including the following, if used exclusively
13related to dairy animals and if acquired and placed in service in this state during
14taxable years that begin after December 31, 2003, and before January 1, 2010
:
AB100-ASA1, s. 1310c 15Section 1310c. 71.07 (3n) (a) 4. of the statutes is created to read:
AB100-ASA1,575,1816 71.07 (3n) (a) 4. "Livestock" means cattle, not including dairy animals; swine;
17poultry, not including farm-raised game birds or ratites; fish that are raised in
18aquaculture facilities; sheep; and goats.
AB100-ASA1, s. 1310d 19Section 1310d. 71.07 (3n) (a) 5. of the statutes is created to read:
AB100-ASA1,575,2520 71.07 (3n) (a) 5. "Livestock farm modernization or expansion" means the
21construction, the improvement, or the acquisition of buildings or facilities, or the
22acquisition of equipment, for livestock housing, confinement, feeding, or waste
23management, including the following, if used exclusively related to livestock and if
24acquired and placed in service in this state during taxable years that begin after
25December 31, 2005, and before January 1, 2012:
AB100-ASA1,576,1
1a. Birthing structures.
AB100-ASA1,576,22 b. Rearing structures.
AB100-ASA1,576,33 c. Feedlot structures.
AB100-ASA1,576,44 d. Feed storage and handling equipment.
AB100-ASA1,576,55 e. Fences.
AB100-ASA1,576,66 f. Watering facilities.
AB100-ASA1,576,77 g. Scales.
AB100-ASA1,576,88 h. Manure pumping and storage facilities.
AB100-ASA1,576,99 i. Digesters.
AB100-ASA1,576,1010 j. Equipment used to produce energy.
AB100-ASA1,576,1111 k. Fish hatchery buildings.
AB100-ASA1,576,1212 L. Fish processing buildings.
AB100-ASA1,576,1313 m. Fish rearing ponds.
AB100-ASA1, s. 1310e 14Section 1310e. 71.07 (3n) (a) 6. of the statutes is created to read:
AB100-ASA1,576,1715 71.07 (3n) (a) 6. a. For taxable years that begin after December 31, 2003, and
16before January 1, 2006, "used exclusively," related to dairy animals, means used to
17the exclusion of all other uses except for use not exceeding 5 percent of total use.
AB100-ASA1,576,2018 b. For taxable years that begin after December 31, 2005, and before January
191, 2010, "used exclusively," related to livestock, dairy animals, or both, means used
20to the exclusion of all other uses except for use not exceeding 5 percent of total use.
AB100-ASA1,576,2321 c. For taxable years that begin after December 31, 2009, and before January
221, 2012, "used exclusively," related to livestock, means used to the exclusion of all
23other uses except for use not exceeding 5 percent of total use.
AB100-ASA1, s. 1311b 24Section 1311b. 71.07 (3n) (b) of the statutes is renumbered 71.07 (3n) (b) 1.
AB100-ASA1, s. 1311c 25Section 1311c. 71.07 (3n) (b) 2. of the statutes is created to read:
AB100-ASA1,577,6
171.07 (3n) (b) 2. Subject to the limitations provided in this subsection, for
2taxable years that begin after December 31, 2005, and before January 1, 2012, a
3claimant may claim as a credit against the tax imposed under ss. 71.02 and 71.08 an
4amount equal to 10 percent of the amount the claimant paid in the taxable year for
5livestock farm modernization or expansion related to the operation of the claimant's
6livestock farm.
AB100-ASA1, s. 1311d 7Section 1311d. 71.07 (3n) (e) of the statutes is renumbered 71.07 (3n) (e) 1.
8and amended to read:
AB100-ASA1,577,179 71.07 (3n) (e) 1. Partnerships, limited liability companies, and tax-option
10corporations may not claim the credit under this subsection, but the eligibility for,
11and the amount of, the credit are based on their payment of expenses under par. (b),
12except that the aggregate amount of credits that the entity may compute shall not
13exceed $50,000
. A partnership, limited liability company, or tax-option corporation
14shall compute the amount of credit that each of its partners, members, or
15shareholders may claim and shall provide that information to each of them.
16Partners, members of limited liability companies, and shareholders of tax-option
17corporations may claim the credit in proportion to their ownership interest.
AB100-ASA1, s. 1311e 18Section 1311e. 71.07 (3n) (e) 2. of the statutes is created to read:
AB100-ASA1,577,2219 71.07 (3n) (e) 2. If 2 or more persons own and operate the dairy or livestock
20farm, each person may claim a credit under par. (b) in proportion to his or her
21ownership interest, except that the aggregate amount of the credits claimed by all
22persons who own and operate the farm shall not exceed $50,000.
AB100-ASA1, s. 1311g 23Section 1311g. 71.07 (5) (a) 15. of the statutes is amended to read:
AB100-ASA1,578,424 71.07 (5) (a) 15. The amount claimed as a deduction for medical care insurance
25under section 213 of the Internal Revenue Code that is exempt from taxation under

1s. 71.05 (6) (b) 17. to 20., 35., 36., 37., and 38. and the amount claimed as a deduction
2for a long-term care insurance policy under section 213 (d) (1) (D) of the Internal
3Revenue Code, as defined in section 7702B (b) of the Internal Revenue Code that is
4exempt from taxation under s. 71.05 (6) (b) 26.
AB100-ASA1, s. 1311i 5Section 1311i. 71.07 (5g) of the statutes is created to read:
AB100-ASA1,578,106 71.07 (5g) Health insurance risk-sharing plan assessments credit. (a)
7Definitions. In this subsection, "claimant" means a partner, limited liability
8company member, or tax-option corporation shareholder who files a claim under this
9subsection and who is a partner, member, or shareholder of an entity that is an
10insurer, as defined in s. 149.10 (5).
AB100-ASA1,578,1511 (b) Filing claims. Subject to the limitations provided under this subsection, for
12taxable years beginning after December 31, 2005, a claimant may claim as a credit
13against the taxes imposed under s. 71.02 an amount that is equal to a percentage of
14the amount of the assessment under s. 149.13 that the claimant paid in the taxable
15year, as determined under par. (c).
AB100-ASA1,578,2016 (c) Limitations. 1. The department of revenue, in consultation with the office
17of the commissioner of insurance, shall determine the percentage under par. (b) for
18each claimant for each taxable year so that the cost of the credit under this subsection
19and ss. 71.28 (5g), 71.47 (5g), and 76.655 is as close as practicable to $2,000,000 in
20the 2006-07 fiscal year and $5,000,000 in each fiscal year thereafter.
AB100-ASA1,579,321 2. Partnerships, limited liability companies, and tax-option corporations may
22not claim the credit under this subsection, but the eligibility for, and the amount of,
23the credit are based on their payment of amounts described under par. (b). A
24partnership, limited liability company, or tax-option corporation shall compute the
25amount of credit that each of its partners, members, or shareholders may claim and

1shall provide that information to each of them. Partners, members of limited liability
2companies, and shareholders of tax-option corporations may claim the credit in
3proportion to their ownership interests.
AB100-ASA1,579,54 (d) Administration. Section 71.28 (4) (e) to (h), as it applies to the credit under
5s. 71.28 (4), applies to the credit under this subsection.
AB100-ASA1, s. 1311j 6Section 1311j. 71.07 (6e) of the statutes is created to read:
AB100-ASA1,579,87 71.07 (6e) Veterans and surviving spouses property tax credit. (a)
8Definitions. In this subsection:
AB100-ASA1,579,109 1. "Claimant" means an eligible unremarried surviving spouse or an eligible
10veteran who files a claim under this subsection.
AB100-ASA1,579,1211 2. "Eligible unremarried surviving spouse" means an unremarried surviving
12spouse of one of the following, as verified by the department of veterans affairs:
AB100-ASA1,579,1613 a. An individual who had served on active duty in the U.S. armed forces or in
14forces incorporated as part of the U.S. armed forces, who was a resident of this state
15at the time of entry into that active service, and who, while a resident of this state,
16died while on active duty.
AB100-ASA1,579,2317 b. An individual who had served on active duty under honorable conditions in
18the U.S. armed forces or in forces incorporated as part of the U.S. armed forces; who
19was a resident of this state at the time of entry into that active service; who was at
20least 65 years of age at the time of his or her death or would have been 65 years of
21age at the close of the year in which the death occurred; who was a resident of this
22state at the time of his or her death; and who had a service-connected disability
23rating of 100 percent under 38 USC 1114 or 1134.
AB100-ASA1,580,224 c. An individual who had served in the national guard or a reserve component
25of the U.S. armed forces, who was a resident of this state at the time of entry into that

1service, and who, while a resident of this state, died in the line of duty while on active
2or inactive duty for training purposes.
AB100-ASA1,580,53 3. "Eligible veteran" means an individual who is at least 65 years of age and
4who is verified by the department of veterans affairs as meeting all of the following
5conditions:
AB100-ASA1,580,76 a. Served on active duty under honorable conditions in the U.S. armed forces
7or in forces incorporated in the U.S. armed forces.
AB100-ASA1,580,88 b. Was a resident of this state at the time of entry into that active service.
AB100-ASA1,580,109 c. Is currently a resident of this state for purposes of receiving veterans benefits
10under ch. 45.
AB100-ASA1,580,1211d. Has a service-connected disability rating of 100 percent under 38 USC 1114
12or 1134.
AB100-ASA1,580,1313 4. "Principal dwelling" has the meaning given in sub. (9) (a) 2.
AB100-ASA1,581,314 5. "Property taxes" means real and personal property taxes, exclusive of special
15assessments, delinquent interest, and charges for service, paid by a claimant on the
16claimant's principal dwelling in this state during the taxable year for which credit
17under this subsection is claimed, less any property taxes paid which are properly
18includable as a trade or business expense under section 162 of the Internal Revenue
19Code. If the principal dwelling on which the taxes were paid is owned by 2 or more
20persons or entities as joint tenants or tenants in common or is owned by spouses as
21marital property, "property taxes" is that part of property taxes paid that reflects the
22ownership percentage of the claimant. If the principal dwelling is sold during the
23taxable year, the "property taxes" for the seller and buyer shall be the amount of the
24tax prorated to each in the closing agreement pertaining to the sale or, if not so
25provided for in the closing agreement, the tax shall be prorated between the seller

1and buyer in proportion to months of their respective ownership. "Property taxes"
2includes monthly parking permit fees in respect to a principal dwelling collected
3under s. 66.0435 (3) (c).
AB100-ASA1,581,104 (b) Filing claims. Subject to the limitations provided in this subsection, a
5claimant may claim as a credit against the tax imposed under s. 71.02 the amount
6of the claimant's property taxes. If the allowable amount of the claim exceeds the
7income taxes otherwise due on the claimant's income, the amount of the claim not
8used as an offset against those taxes shall be certified by the department of revenue
9to the department of administration for payment to the claimant by check, share
10draft, or other draft from the appropriation under s. 20.835 (2) (em).
AB100-ASA1,581,1211 (c) Limitations. 1. No credit may be allowed under this subsection unless it
12is claimed within the time period under s. 71.75 (2).
AB100-ASA1,581,1513 2. No credit may be allowed under this subsection if the individual, or the
14individual's spouse, files a claim under sub. (3m) or (9) or subch. VIII or IX that
15relates to the same taxable year for which a claim is made under this subsection.
AB100-ASA1,581,1716 (d) Administration. Subsection (9e) (d), to the extent that it applies to the credit
17under that subsection, applies to the credit under this subsection.
AB100-ASA1, s. 1311m 18Section 1311m. 71.07 (6m) (b) of the statutes is renumbered 71.07 (6m) (b)
19(intro.) and amended to read:
AB100-ASA1,581,2220 71.07 (6m) (b) Filing claims. (intro.) Subject to the limitations and conditions
21provided in this subsection, a claimant may claim as a credit against the tax imposed
22under s. 71.02, up to the amount of those taxes, one of the following amounts:
AB100-ASA1,581,25 231. For taxable years beginning before January 1, 2006, an amount up to $200
24of military income for services performed by the claimant while he or she is stationed
25outside of the United States.
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