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.
AB100-ASA1, s. 1311n
1Section 1311n. 71.07 (6m) (b) 2. of the statutes is created to read:
AB100-ASA1,582,42 71.07 (6m) (b) 2. For taxable years beginning after December 31, 2005, an
3amount up to $300 of military income for services performed by the claimant while
4he or she is stationed outside of the United States.
AB100-ASA1, s. 1312 5Section 1312. 71.07 (10) of the statutes is amended to read:
AB100-ASA1,582,106 71.07 (10) Credits not allowed. The credits under s. 71.28 (4) and (5) may not
7be claimed by partners, including partners of a publicly traded partnership treated
8as a corporation under s. 71.22 (1) (1k), members of a limited liability company,
9including members of a limited liability company treated as a corporation under s.
1077.22 (1) (1k), or shareholders of a tax-option corporation.
AB100-ASA1, s. 1312m 11Section 1312m. 71.08 (1) (intro.) of the statutes is amended to read:
AB100-ASA1,582,2012 71.08 (1) Imposition. (intro.) If the tax imposed on a natural person, married
13couple filing jointly, trust, or estate under s. 71.02, not considering the credits under
14ss. 71.07 (1), (2dd), (2de), (2di), (2dj), (2dL), (2dr), (2ds), (2dx), (2fd), (3m), (3n), (3s),
15(3t), (5b), (5d), (6), (6e), and (9e), 71.28 (1dd), (1de), (1di), (1dj), (1dL), (1ds), (1dx),
16(1fd), (2m), (3), (3n), and (3t) and 71.47 (1dd), (1de), (1di), (1dj), (1dL), (1ds), (1dx),
17(1fd), (2m), (3), (3n), and (3t) and subchs. VIII and IX and payments to other states
18under s. 71.07 (7), is less than the tax under this section, there is imposed on that
19natural person, married couple filing jointly, trust, or estate, instead of the tax under
20s. 71.02, an alternative minimum tax computed as follows:
AB100-ASA1, s. 1312r 21Section 1312r. 71.10 (4) (cp) of the statutes is created to read:
AB100-ASA1,582,2322 71.10 (4) (cp) Health insurance risk-sharing plan assessments credit under s.
2371.07 (5g).
AB100-ASA1, s. 1312u 24Section 1312u. 71.10 (4) (i) of the statutes is amended to read:
AB100-ASA1,583,6
171.10 (4) (i) The total of claim of right credit under s. 71.07 (1), farmland
2preservation credit under subch. IX, homestead credit under subch. VIII, farmland
3tax relief credit under s. 71.07 (3m), farmers' drought property tax credit under s.
471.07 (2fd), veterans and surviving spouses property tax credit under s. 71.07 (6e),
5earned income tax credit under s. 71.07 (9e), estimated tax payments under s. 71.09,
6and taxes withheld under subch. X.
AB100-ASA1, s. 1313 7Section 1313. 71.10 (5g) of the statutes is created to read:
AB100-ASA1,583,88 71.10 (5g) Veterans trust fund donations. (a) Definitions. In this subsection:
AB100-ASA1,583,99 1. "Department" means the department of revenue.
AB100-ASA1,583,1010 2. "Veterans trust fund" means the fund under s. 25.36.
AB100-ASA1,583,1411 (b) Voluntary payments. 1. `Designation on return.' Every individual filing an
12income tax return who has a tax liability or is entitled to a tax refund may designate
13on the return any amount of additional payment or any amount of a refund due that
14individual as a veterans trust fund donation.
AB100-ASA1,583,1715 2. `Designation added to tax owed.' If the individual owes any tax, the
16individual shall remit in full the tax due and the amount designated on the return
17as a veterans trust fund donation when the individual files a tax return.
AB100-ASA1,583,2118 3. `Designation deducted from refund.' Except as provided in par. (d), if the
19individual is owed a refund for that year after crediting under ss. 71.75 (9) and 71.80
20(3) and (3m), the department of revenue shall deduct the amount designated on the
21return as a veterans trust fund donation from the amount of the refund.
AB100-ASA1,583,2522 (c) Errors; failure to remit correct amount. If an individual who owes taxes fails
23to remit an amount equal to or in excess of the total of the actual tax due, after error
24corrections, and the amount designated on the return as a veterans trust fund
25donation:
AB100-ASA1,584,5
11. The department shall reduce the designation for the veterans trust fund to
2reflect the amount remitted in excess of the actual tax due, after error corrections,
3if the individual remitted an amount in excess of the actual tax due, after error
4corrections, but less than the total of the actual tax due, after error corrections, and
5the amount originally designated on the return as a veterans trust fund donation.
AB100-ASA1,584,76 2. The designation for the veterans trust fund donation is void if the individual
7remitted an amount equal to or less than the actual tax due, after error corrections.
AB100-ASA1,584,148 (d) Errors; insufficient refund. If an individual is owed a refund which does not
9equal or exceed the amount designated on the return as a veterans trust fund
10donation, after crediting under ss. 71.75 (9) and 71.80 (3) and (3m) and after error
11corrections, the department shall reduce the designation for the veterans trust fund
12donation to reflect the actual amount of the refund that the individual is otherwise
13owed, after crediting under ss. 71.75 (9) and 71.80 (3) and (3m) and after error
14corrections.
AB100-ASA1,584,1615 (e) Conditions. If an individual places any conditions on a designation for the
16veterans trust fund donation, the designation is void.
AB100-ASA1,584,1917 (f) Void designation. If a designation for the veterans trust fund donation is
18void, the department shall disregard the designation and determine amounts due,
19owed, refunded, and received without regard to the void designation.
AB100-ASA1,584,2120 (g) Tax return. The secretary of revenue shall provide a place for the
21designations under this subsection on the individual income tax return.
AB100-ASA1,584,2422 (h) Certification of amounts. Annually, on or before September 15, the
23secretary of revenue shall certify to the department of veterans affairs, the
24department of administration, and the state treasurer:
AB100-ASA1,585,3
11. The total amount of the administrative costs, including data processing
2costs, incurred by the department in administering this subsection during the
3previous fiscal year.
AB100-ASA1,585,54 2. The total amount received from all designations for veterans trust fund
5donations made by taxpayers during the previous fiscal year.
AB100-ASA1,585,86 3. The net amount remaining after the administrative costs, including data
7processing costs, under subd. 1. are subtracted from the total received under subd.
82.
AB100-ASA1,585,149 (i) Appropriations. From the moneys received from designations for veterans
10trust fund donations, an amount equal to the sum of administrative expenses,
11including data processing costs, certified under par. (h) 1. shall be deposited into the
12general fund and credited to the appropriation account under s. 20.566 (1) (hp), and
13the net amount remaining that is certified under par. (h) 3. shall be deposited into
14the veterans trust fund and used for veterans programs under s. 25.36 (1).
AB100-ASA1,585,2115 (j) Amounts subject to refund. Amounts designated as veterans trust fund
16donations under this subsection are not subject to refund to the taxpayer unless the
17taxpayer submits information to the satisfaction of the department, within 18
18months after the date on which the taxes are due or the date on which the return is
19filed, whichever is later, that the amount designated is clearly in error. Any refund
20granted by the department under this paragraph shall be deducted from the moneys
21received under this subsection in the fiscal year for which the refund is certified.
AB100-ASA1, s. 1314 22Section 1314. 71.10 (6) (a) of the statutes is amended to read:
AB100-ASA1,586,423 71.10 (6) (a) Joint returns. Persons filing a joint return are jointly and severally
24liable for the tax, interest, penalties, fees, additions to tax and additional
25assessments under this chapter applicable to the return. A Except as provided in

1par. (e), a
person shall be relieved of liability in regard to a joint return in the manner
2specified in section 6013 (e) 6015 (a) to (d) and (f) of the internal revenue code,
3notwithstanding the amount or percentage of the understatement
Internal Revenue
4Code
.
AB100-ASA1, s. 1315 5Section 1315. 71.10 (6) (b) of the statutes is amended to read:
AB100-ASA1,586,176 71.10 (6) (b) Separate returns. A Except as provided in par. (e), a spouse filing
7a separate return may be relieved of liability for the tax, interest, penalties, fees,
8additions to tax and additional assessments under this chapter with regard to
9unreported marital property income
in the manner specified in section 66 (c) of the
10internal revenue code Internal Revenue Code. The department may not apply ch.
11766 in assessing a taxpayer with respect to marital property income the taxpayer did
12not report if that taxpayer failed to notify the taxpayer's spouse about the amount
13and nature of the income before the due date, including extensions, for filing the
14return for the taxable year in which the income was derived. The department shall
15include all of that marital property income in the gross income of the taxpayer and
16exclude all of that marital property income from the gross income of the taxpayer's
17spouse.
AB100-ASA1, s. 1316 18Section 1316. 71.10 (6) (e) of the statutes is created to read:
AB100-ASA1,586,2319 71.10 (6) (e) Application for relief. A person who seeks relief from liability
20under par. (a) or (b) shall apply for relief with the department, on a form prescribed
21by the department, within 2 years after the date on which the department first
22begins collection activities after the effective date of this paragraph .... [revisor
23inserts date].
AB100-ASA1, s. 1317 24Section 1317. 71.10 (6m) (a) of the statutes is amended to read:
AB100-ASA1,587,13
171.10 (6m) (a) A Except as provided in par. (c), a formerly married or remarried
2person filing a return for a period during which the person was married may be
3relieved of liability for the tax, interest, penalties, fees, additions to tax and
4additional assessments under this chapter for unreported marital property income
5from that period as if the person were a spouse under section 66 (c) of the internal
6revenue code
Internal Revenue Code. The department may not apply ch. 766 in
7assessing the former spouse of the person with respect to marital property income
8that the former spouse did not report if that former spouse failed to notify the person
9about the amount and nature of the income before the due date, including extensions,
10for filing the return for the taxable year during which the income was derived. The
11department shall include all of that marital property income in the gross income of
12the former spouse and exclude all of that marital property income from the gross
13income of the person.
AB100-ASA1, s. 1318 14Section 1318. 71.10 (6m) (c) of the statutes is created to read:
AB100-ASA1,587,1615 71.10 (6m) (c) A person who seeks relief from liability under par. (a) shall apply
16for relief with the department as provided under sub. (6) (e).
AB100-ASA1, s. 1319 17Section 1319. 71.195 of the statutes is amended to read:
AB100-ASA1,587,21 1871.195 Definition. In this subchapter, "partnership" includes limited liability
19companies and other entities that are treated as partnerships under the Internal
20Revenue Code, and "partnership" does not include publicly traded partnerships
21treated as corporations under s. 71.22 (1) (1k).
AB100-ASA1, s. 1319m 22Section 1319m. 71.21 (4) of the statutes is amended to read:
AB100-ASA1,587,2523 71.21 (4) Credits computed by a partnership under s. 71.07 (2dd), (2de), (2di),
24(2dj), (2dL), (2dm), (2ds), (2dx), (3g), (3n), (3s), (3t), and (5b), and (5g) and passed
25through to partners shall be added to the partnership's income.
AB100-ASA1, s. 1320
1Section 1320. 71.22 (1) of the statutes is renumbered 71.22 (1k).
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